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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Ekonomi (JUPE) AKUNTANSI DEWANTARA Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Abdimas Dewantara Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Perilaku dan Strategi Bisnis FINANCIAL : JURNAL AKUNTANSI Jurnal GeoEkonomi Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Amnesty: Jurnal Riset Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL INVOICE : JURNAL ILMU AKUNTANSI Indonesian Journal of Devotion and Empowerment (IJDE)

Suyanto .

Universitas Sarjanawiyata Tamansiswa

Author-ID : 2472598

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH QUICK RATIO, DEBT TO EQUITY RATIO, INVENTORY TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 â€“ 2015 Sri Ayem; Tri Wahyuni; Suyanto Suyanto
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

The aim of this study was to examine the effect of QR, DER, IT and NPM simultaneously and partially to profit growth in manufacturing companies that listed in Indonesia Stock Exchange in the period 2011-2015. The population in this study was all manufacturing companies that listed in Indonesia Stock Exchange. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 13 manufacturing companies that qualify as the samples. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The regression test results showed that QR, DER, IT and NPM simultaneously have a significant positive effect on profit growth. Partially, QR IT, DER has no significant positive and NPM has a significant positive effect to profit growth in manufacturing companies that listed in Indonesia Stock Exchange in the period 2011-2015.Â Keywords: Financial Ratio, Quick Ratio, Debt to Equity Ratio, Inventory Turnover, Net Profit Margin and Profit Growth.

ANTESEDEN DAN KONSEKUENSI AUDIT DELAY TERHADAP KUALITAS AUDIT Suyanto Suyanto; Nur Anita Chandra Putry; Elysabet Sugiharti
AKUNTANSI DEWANTARA Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

This study aimed to examine the variable of firm size and audit opinion whether the two variables are antecedent variable from audit delay and influence to audit quality. This study uses secondary data in the form of annual financial statements (annual report) company. The population in this study are all manufacturing companies in basic and chemical industry sectors that have been listed in Indonesia Stock Exchange (BEI). The sample in this research is manufacturing company of industrial sector of basic material and chemical observation that meet the criteria and has been determined related to the problem. Sampling technique that will be used in this research is purposive sampling technique. Technique analysis data in this research is by using method of Structural Equation Model - Partial Least Square (SEM-PLS) with WarpPLS. Based on the result of data analysis and the result of hypothesis testing, it is concluded that firm size and audit opinion are antecedents of audit delay while audit quality is not a consequence of audit delay.

FAKTOR DEMOGRAFI, FINANCIAL TECHNOLOGY, DAN KINERJA KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM): INKLUSI KEUANGAN SEBAGAI MEDIASI Suyanto Suyanto
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.12123

This study aims to examine the influence of demographic factors and financial technology on the financial performance of micro, small and medium enterprises (MSMEs) and the mediating role of financial inclusion. This quantitative study uses a descriptive approach. The population in this study is SMEs in Yogyakarta, Indonesia. The sample in this study is This study consisted of 108 respondents. This test was conducted using multiple linear regression analysis and path analysis. This study considers the effectiveness of the application of financial inclusion as a factor that mediates the influence of demography and financial technology on the performance of MSMEs in Yogyakarta City. The results of this study prove that demographic factors does not affect financial inclusion, financial technology has a positive effect on financial inclusion, demographic factors have a positive effect on financial performance, financial technology has no effect on financial performance, financial inclusion has a positive effect f on financial performance. Demographic factors affect financial performance through financial inclusion and financial technology affects financial performance through financial inclusion. Keywords : Demographic Factors, Financial Technology, Financial Performance, Financial Inclusion

TAX AMNESTY Suyanto Suyanto; Pasca Putri Lopian Ayu Intansari; Supeni Endahjati
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.212 KB)

This study aims to determine the taxpayer's perception about the Tax Amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analysis in this research is to use simple regression. Questionnaires are processed a total of 41 questionnaires. Results from this study is the perception Taxpayer positive effect on tax compliance. Based on test results, the obtained value of t arithmetic amounted to 3.244 higher than the t value is 1.6829 with a significance value of 0.002, thus Ha supported. Keyword: Tax Amnesty Program, Taxpayer’s Complience.

Intensitas Modal, Profitabilitas, Agresivitas Pajak: Ukuran Perusahaan Sebagai Variabel Moderasi Suyanto Suyanto; Ummu Ofie Sofiyanti
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 9, No 1 (2022): Volume 9, No 1 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis (FEB) Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v9i1.2283

Penelitian ini bertujuan untuk menganalisis pengaruh Intensitas modal, profitabilitas terhadap agresivitas pajak yang dimoderasi oleh ukuran perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan agresivitas pajak sebagai variabel dependent.Agresivitas pajak diukur dengan Effective tax rate ETR. Sampel dari penelitian ini adalah 27 perusahaan sektor manufaktur selama tahun 2015-2019 yang terdaftar di bursa efek Indonesia. Sampel yang dipilih dengan menggunakan metode purposive sampling dengan kriteria tertentu. Analisis data dilakukan dengan uji asumsi klasik dan uji hipotesis regresi linier berganda dengan spss 26. Hasil penelitian ini menunjukkan intensitas modal berpengaruh positif, Profitabilitas berpengaruh positif, ukuran perusahaan tidak mampu memoderasi pengaruh intensitas modal terhadap agresivitas pajak serta ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas terhadap agresivitas pajak.Kata kunci: Agresivitas pajak, intensitas modal, Profitabilitas, Ukuran perusahaan.

Determinasi Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah di Masa Pandemi Covid-19 Siska Damayanti; Suyanto Suyanto
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 3 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Penelitian ini bertujuan untuk menguji pengaruh pelayanan fiskus, insentif pajak, dan pemahaman akuntansi terhadap kepatuhan wajib pajak Usaha Mikro Kecil Menengah (UMKM) di masa pandemi Covid-19. Populasi penelitian ini adalah wajib pajak UMKM yang melakukan usahanya di Kabupaten Bantul. Pengambilan sampling menggunakan teknik non propably sampling yaitu convenience sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner dalam bentuk link google form. Teknik nalisis data yang digunakan adalah model regresi linier berganda. Hasil penelitian menunjukkan bahwa pelayanan fiskus dan insentif pajak tidak berpengaruh positif terhadap kepatuhan wajib pajak UMKM di masa pandemi Covid-19. Sedangkan pemahaman akuntansi berpengaruh positif terhadap kepatuhan wajib pajak UMKM di masa pandemi Covid-19. Kemudian dilihat dari hasil koefisien determinasi (R²) sebesar 0,534 atau 53,4%, dapat disimpulkan bahwa pelayanan fiskus, insentif pajak, serta pemahaman dapat mempengaruhi kepatuhan wajib pajak UMKM secara simultan sebesar 53,4% sedangkan sisanya sebesar 46,6% dipengaruhi atau dijelaskan oleh faktor lain yang tidak dilibatkan dalam model ini.

Mapping the results of management accounting research in Indonesia Ratnaningrum Ratnaningrum; Lyna Latifah; Suyanto Suyanto; Y. Anni Aryani; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss2.art3

During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are: the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.

Pengaruh Return On Asset dan Return On Equity terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Umi Amilatur Risqi; Suyanto Suyanto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 4 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Penelitian ini penting dilakukan untuk menguji pengaruh Return on Asset (ROA) dan Return on Equity (ROE) terhadap nilai perusahaan yang dimoderasi oleh ukuran perusahaan di masa pandemi COVID-19. Selama COVID-19, harga saham cenderung fluktuatif dengan beberapa penurunan dan sulit dikendalikan. Namun, ada fenomena menarik ketika harga saham turun di masa COVID-19, ternyata saham sektor pertambangan mengalami penguatan terbesar di pasar saham BEI. Populasi penelitian ini semua perusahaan sektor pertambangan yang terdaftar di BEI dengan sampel dari kuartal I 2020 sampai kuartal II 2021. Data dianalisis menggunakan SPSS 23. Teknik penelitian menggunakan analisis regresi linier berganda dan analisis selisih mutlak. Hasil penelitian menunjukkan bahwa Return on Asset berpengaruh negatif dan signifikan terhadap nilai perusahaan sedangkan Return on Equity tidak berpengaruh signifikan terhadap nilai perusahaan. Ukuran perusahaan memperkuat pengaruh positif hubungan Return on Asset terhadap nilai perusahaan dan ukuran perusahaan tidak dapat memoderasi pengaruh positif Return on Equity terhadap nilai perusahaan.

Kepatuhan wajib pajak orang pribadi: Studi aspek pengetahuan, kesadaran, kualitas layanan dan kebijakan sunset policy Suyanto Suyanto; Yhoga Heru Pratama
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to test the effects of taxpayers’ knowledge and awareness, tax officials’ service quality, and the sunset policy on individual taxpayers’ compliance. The study focuses on individual taxpayers who run their business activities in Jogjakarta City to investigate: (1) the effect of taxpayers’ knowledge on taxpayers’ compliance, (2) the effect of taxpayers’ awareness on taxpayers’ compliance, (3) the effect of tax officials’ service quality on taxpayers’ compliance, (4) the effect of the sunset policy on taxpayers’ compliance. The study generates the primary data by distributing the questionnaires to individual taxpayers in Jogjakarta City as the respondents. Using the accidental sampling method, the data collection generates 108 respondents, with 77 usable responses. The multiple regression analysis shows that (1) taxpayers’ knowledge does not affect their tax compliance, (2) taxpayers’ awareness exhibit a positive effect on taxpayers’ compliance, (3) tax officials’ service quality does not affect taxpayers’ compliance, and (4) the sunset policy does not affect taxpayers’ compliance.

SOSIALISASI PENGEMBANGAN UMKM DI DUSUN KALANGAN KEBONAGUNG IMOGIRI BANTUL Suyanto Suyanto; Uum Helmina Chaerunisak; Bernadetta Diansepti Maharani; Intan Wulandari; Rfanurhidayati
ABDIMAS DEWANTARA Vol 5 No 1 (2022)
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v5i1.12137

The implementation of this community service activity involves MSME actors, especially in Padukuhan, Kalangan, Kebonagung, Imogiri, Bantul. Many of the Padukuhan communities are MSME actors. Therefore, after conducting a survey on the conditions and situation in the hamlet of Kalangan, it can be concluded that MSME actors need knowledge about MSME management. The purpose of this activity is to explain digital marketing strategies, simple bookkeeping management, and knowledge of taxation in MSMEs. The method used is the lecture and discussion method. The materials presented at this community service were digital marketing strategies, simple bookkeeping management and tax knowledge on MSMEs and current developments. The results of this activity are digital marketing strategies and MSME bookkeeping management that can be a source of reference for MSME participants or actors. The presentation from the speaker received a positive response and was easy to apply to the MSME business in Padukuhan Kalangan Kebonagung, Imogiri, Bantul. Keywords: MSMEs, Digital Marketing, Taxation, Simple Bookkeeping.

Co-Authors Agaphe Christian Abinowo Ananda Anggun Safara A. Rachmat Andri Setiawan Andri Wakista Aji Anur Alfitriani Bernadetta Diansepti Maharani Chintya N Bilang Doddy Setiawan Elysabet Sugiharti Enggar Kartika Cahyaning Feri Irawa Fuadhillah Kirana Putri Hani Alfiani Intan Wulandari Lyna Latifah Nala Tri Kusuma Nur Anita Chandra Putry Pasca Putri Lopian Ayu Intansari Ratnaningrum Ratnaningrum Remigius Jon Nalik Rfanurhidayati Siska Damayanti Sri Ayem Supeni Endahjati Teguh Erawati Tri Wahyuni Umi Amilatur Risqi Ummu Ofie Sofiyanti Uum Helmina Chaerunisak Y. Anni Aryani Yhoga Heru Pratama

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