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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi AKTSAR: Jurnal Akuntansi Syariah International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)

Yuwita Ariessa Pravasanti

ITB AAS INDONESIA

Author-ID : 2438421

Religion Humanities Economics, Econometrics & Finance Social Sciences Other

Published : 29 Documents Claim Missing Document

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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1165

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes

Analisis Penggunaan Siskeudes dalam Pengelolaan Dana Desa Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

The government provides village funds to improve the welfare of rural communities and equitable development. The purpose of this study was to examine internal and external factors that influence the use of Siskeudes. This study uses primary data in the form of questionnaires and distributed to village fund managers in eight districts in Sukoharjo Regency. The sample collection technique in this study uses convenience sampling method and the total number of samples collected is 32 villages. Hypothesis testing uses multiple linear regression. Partial test results indicate that the variable usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) affect the use of Siskeudes. Simultaneous test results show that the perceived usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) together affect the use of Siskeudes. Keywords: behavioral intention to use, perceived usefulness and Siskeudes

Pengaruh Pelayanan, Kualitas Produk, Dan Lokasi Terhadap Keputusan Pembelian. (Studi Kasus Pada Indomaret Ruko Garuda Mas) Dewangga Dwi Kharislam; Yuwita Ariessa Pravasanti; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2877

The purpose of this the research is to know the influence of service, product quality, and location on purchasing decisions at Indomaret Ruko Garuda Mas. This study uses three independent variables namely service, product quality and location with the dependent variable is purchasing decisions. The data in this study were collected through distributing questionnaires to 100 people who had visited Indomaret Ruko Garuda Mas as research samples. The sampling technique used is purposive sampling. The data analysis method used is quantitative analysis, namely validity and reliability tests, multiple linear regression analysis, F test, t test and the coefficient of determination. The results of this study indicate that the service, product quality, and location variables simultaneously influence purchasing decisions, this is evidenced by the significance value of the f test, which is 0.000

RASIO KEUANGAN : PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR (Studi Kasus Pada Perusahaan Manufaktur di BEI) Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 17, No 02 (2017): Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017
Publisher : ITB AAS INDONESIA

Penelitian ini mengharapkan adanya hubungan antara faktor–faktor dari kelangsungan hidup perusahaan terhadap pemberian Opini Audit Going-Concern, yang berdampak pada kelangsungan hidup suatu perusahaan, maka tujuan penelitian adalah untuk menganalisis dan memperoleh bukti empiris tentang pengaruh faktor–faktor dari kelangsungan hidup perusahaan terhadap pemberian Opini Audit Going Concern. Variabel dependen penelitian ini adalah opini audit going concern. Variable independen terdiri atas Current Ratio, Inventory Turnover Ratio, Debt Ratio, dan ROA. Populasi terdiri dari laporan keuangan perusahaanmanufaktur yang tercatat di BEI tahun 2010-2012. Sampel dalam penelitian ini diperoleh dengan metode Purpossive Samplingdan digunakan sampel sebanyak 22 perusahaan manufaktur.Metode-metode yang digunakan adalah metode-metode analisis statistik seperti statistik deskriptif dan pegujian data dengan regresi logistik. Dari hasil penelitian, penulis dapat menyimpulkan bahwa hanya satu variabel yang berpengaruh terhadap Opini Audit yaitu Inventory Turnover Ratio, sedangkan variabel lainnya yaitu Current ratio, Debt Ratio dan ROA tidak berpengaruh terhadap penerimaan opini audit going concern.Keyword : Opini audit going Concern, current ratio, inventory turnover ratio, debt ratio dan ROA

Analisis Pengaruh Aglomerasi Industri, Angkatan Kerja, Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2017-2019 Melantika Destya Windasari; Suhesti Ningsih; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2871

This study aims to examine the effect of industrial agglomeration, labor force, and human capital investment on the economic growth of regencies/cities in Central Java Province. This type of research includes quantitative research using secondary data from 35 regencies/cities in Central Java Province in 2017-2019 obtained from the Central Statistics Agency. The model used is multiple regression analysis with a fixed effect model. The result of the study show that industrial agglomeration, labor force, and human capital investment simultaneously have a significant effect on economic growth. Partially, this study shows that industrial agglomeration does not have a significant effect on economic growth. Meanwhile, the labor force and human capital investment have a significant effect on economic growth.

PENGARUH KESESUAIAN KOMPENSASI, PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD Hadi Samanto; Yuwita Ariessa Pravasanti; Sinta Agus Saputra
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4292

This research aims to find out the effect of Compensation Suitability, Internal Control and Good Corporate Governance on Fraud Prevention in Syariah Solo Hotels. The type of data used in this study is primary data in the form of compensation conformity questionnaires, internal control and Good Corporate Governance affecting fraud prevention. The population used in this study is all employees consisting of each Department in Hotel Syariah Solo as many as 88 Karywan. Sampling using the formula Slovin and obtained a sample of 47 respondents. The data anlaisis technique uses multiple linear regression analysis with the help of the SPSS program version 18.00. Results of analysis of research data: 1) Conformity of compensation, internal control and Good Coroporate Government simultaneously had an effect of 52.7% on fraud prevention in Hotel Syariah Solo; 2) The suitability of compensation has no significant effect on fraud prevention in Hotel Syariah Solo; 3) Internal control has no significant effect on the variables of fraud prevention in Hotel Syariah Solo; and 4) There is a significant influence on Good Corporate Government on fraud prevention variables.

Faktor-Faktor yang Mempengaruhi Profitabilitas Bank Muamalat di Indonesia Yuwita Ariessa Pravasanti; Wikan Budi Utami
Jurnal Ilmiah Ekonomi Islam Vol 6, No 3 (2020): JIEI : Vol.06, No. 03, 2020
Publisher : ITB AAS INDONESIA Surakarta

This study aims to obtain empirical evidence related to the influence of Indonesian Muamalat bank profitability. Characteristics of the influence of wadi'ah demand deposits, wadi’ah savings and mudharabah savings. This study uses secondary data with quarterly financial data population of PT. Bank Muamalat Indonesia from 2011 to 2018. The sampling technique uses quarterly financial data of PT. Bank Muamalat Indonesia has 32 data. The analytical tool used is multiple regression analysis. The results showed that the wadi'ah giro variable partially had a significant effect on profit / ROA. Show that t count is 2,356 ≥ t table is 1,699 while the value of Sig. t 0.026 ≤ Sig.α 0.05. Wadi'ah savings variable partially has a significant effect on profit / ROA. Shows that t count is - 3,135 ≤ t table is 1,699 while Sig. 0.004 ≤ α 0.05. Mudharabah savings variable partially has a significant effect on profit / ROA. Shows that t arithmetic of - 0.334 ≤ t table of 1.699 while the value of Sig. α 0.741 ≥ 0.05, then Ho is rejected and H1 is accepted. The results showed that multiple regression analysis obtained the coefficient of determination (R2) was 0.412 or equal to 41.2%. This means that Wadi'ah Giro, Wadi'ah Savings and Mudharabah Savings jointly affect bank profitability.

RISIKO KEUANGAN DAN TINGKAT KESEHATAN KEUANGAN BANK DENGAN SIZE, INFLASI, DAN GDP SEBAGAI VARIABEL KONTROL PADA PERBANKAN SYARIAH DI INDONESIA Yuwita Ariessa Pravasanti
Jurnal Ilmiah Ekonomi Islam Vol 3, No 01 (2017): JIEI, Vol. 03, No. 01, Maret 2017
Publisher : ITB AAS INDONESIA Surakarta

This study aims to analyze the financial risk and health financial level of banks on Islamic banking in Indonesia. This study aims to get empirical evidence about the possibility of relationship and influence of financial risks (liquidity risk (Financing to Deposit Ratio), financing risks (Non Performing Financing) and operational risk (RWA for operational risk) and the financial soundness of banks (Net Operating margin, Return on Assets and Return on Equity) with the size of bank, inflation and Gross Domestic Product (GDP) as a control variable in islamic banking in Indonesia. This study used panel data analysis and used 9 islamic bank with 5 years in a period, from 2010 to 2014 so the sample used in this study were 45 data. The data were processed using Microsoft Excel and Eviews software version 8.The results showed that simultaneously financial risk not significant effect on NOM, but significant effect on ROA and ROE. Partially NPF variables only significantly influence on NOM, FDR and NPF variable significant effect on ROA, and FDR variable significant effect on ROE. The control variables used in this study had no effect on health financial level.

Pengaruh NPF dan FDR Terhadap CAR dan Dampaknya Terhadap ROA Pada Perbankan Syariah Di Indonesia Yuwita Ariessa Pravasanti
Jurnal Ilmiah Ekonomi Islam Vol 4, No 03 (2018): JIEI, Vol. 04, No. 03, 2018
Publisher : ITB AAS INDONESIA Surakarta

Penelitian ini menganalisis tentang NPF dan FDR terhadap CAR dan dampaknya terhadap ROA pada perbankan syariah di Indonesia. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai kemungkinan adanya pengaruh Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) terhadap Capital Adequacy Ratio (CAR) dan Return On Asset (ROA), serta pengaruh Capital Adequacy Ratio (CAR) terhadap Return On Asset (ROA). Penelitian ini menggunakan analisis data panel dan sampel yang digunakan sebanyak 12 bank syariah dengan laporan keuangan triwulan selama 2 tahun, yaitu 2015-2016 sehingga sampel yang digunakan pada penelitian ini sebanyak 96 data. Hasil penelitian menunjukkan bahwa NPF berpengaruh tidak signifikan terhadap CAR. FDR berpengaruh signifikan terhadap CAR. NPF berpengaruh signifikan terhadap ROA. FDR berpengaruh signifikan terhadap ROA. CAR berpengaruh tidak signifikan terhadap ROA. Hasil Uji F, secara simultan disimpulkan bahwa variabel NPF dan FDR berpengaruh terhadap CAR, dan NPF, FDR, dan CAR berpengaruh terhadap ROA.

EDUKASI PERPAJAKAN UNTUK UMKM UPPKS KARTINI Yuwita Ariessa Pravasanti; Suprihati Suprihati; Desy Nur Pratiwi; Tino Feri Irawan; Rukmini Rukmini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i1.4268

Tujuan dan target dari kegiatan pengabdian kepada masyarakat ini adalah dengan adanya kegiatan ini dapat menambah pengetahuan dan keterampilan kepada masyarakat khususnya UMKM UPPKS Kartini tentang pajak. Dengan pengetahuan yang cukup, maka peserta dapat mengetahui mendapatkan NPWP, membayar pajak, dan melakukan kewajiban perpajakan lainnya. Mitra dalam kegiatan pengabdian ini adalah anggota UPPKS Kartini. UPPKS Kartini adalah UMKM yang terletak di Desa Ngoto, Kecamatan Kiswantoro Kabupaten Wonogiri. Untuk mencapai tujuan dan target program PKM ini, maka mitra akan diberi pelatihan di Balai Desa Ngroto. Target luaran yang diharapkan adalah masyarakat teredukasi untuk melakukan kewajiban perpajakan sebagaimana mestinya.

Co-Authors Ahmad Turmudi Ali Murtadlo Andriani Putri Wihartati Darmanto Darmanto desy nur pratiwi Desy Nur Pratiwi Dewangga Dwi Kharislam Ferta Solidahwati Hadi Samanto Heni Sulistyowati Indra Lila Kusuma Infonerus Dwi Nugroho Intania Maharani Johny Subarkah LMS Kristiyanti Maya Widyana Dewi Melantika Destya Windasari Muhammad Shidiq Nanda Listiana Dita Saputri Ningsih, Suhesti Nita Maina Rayi Diah Pratiwi Rosa Agestina Rukmini Rukmini Sinta Agus Saputra Sri Laksmi Pardanawati Sundanah Suprihati Tino Feri Irawan Wahyuni Suciati Wikan Budi Utami Yudi Siyamto

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