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All Journal Jurnal Pendidikan Ekonomi (JUPE) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmu Manajemen Profitability JBMR: Journal of Business and Management Review Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmiah Wahana Pendidikan Jurnal Simki Economic INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Indonesian Journal of Devotion and Empowerment (IJDE) Journal Of Business, Finance, and Economics (JBFE) Jurnal Riset Manajemen dan Bisnis Jurnal Economica: Media Komunikasi ISEI Riau Journal of Comprehensive Science (JCS) Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi
Teguh Erawati
Universitas Sarjanawiyata Tamansiswa
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL

 1 
Pengaruh Struktur Modal, Likuiditas, Profitabilitas dan Umur Perusahaan terhadap Kualitas Laba: Khoirunnisa Nur Hasanah; Teguh Erawati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.214 KB) | DOI: 10.47467/reslaj.v4i3.876

Abstract

This study aims to prove the effect of capital structure, liquidity, profitability and firm age on earnings quality. The type of research used is quantitative research and secondary data. The sample of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 using purposive sampling. This study shows that capital structure has no significant effect on earnings quality, liquidity has no significant effect on earnings quality, profitability has no significant effect on earnings quality and firm age has no significant effect on earnings quality. The implications of this research are related to earnings quality. Investors and other users of financial statement information, need to consider the liquidity factor because this factor has a significant impact on the quality of earnings in the company. This shows that users of financial statements, especially investors, need to consider the liquidity factor when making investment decisions in affiliated companies. Keywords: Capital Structure, Liquidity, Profitability, Company Age, Earnings Quality
E-commerce, Inovasi, Pricing, dan Pendapatan UMKM di Masa Pandemi Covid-19 Noansa Pramelia; Teguh Erawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 6 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1138.943 KB) | DOI: 10.47467/reslaj.v4i6.1144

Abstract

The purpose of this study was to determine the effect of e-commerce, innovation, and pricing on MSME income during the COVID-19 pandemic. The population of this research is MSME actors in Kulon Progo Regency. The method in this research is descriptive quantitative method. The sampling technique used was convenience sampling with a total of 101 respondents. Data was collected by distributing questionnaires in the form of a google form link. The data analysis technique used is multiple linear regression model. Based on the results of hypothesis testing in this study partially shows that the e-commerce variable has an effect on income. The innovation variable has an effect on income. The pricing variable has an effect on income. The results of the simultaneous test show that the calculated F value > F table is equal to (35.641 > 2.69) and a significance level (0.000 < 0.10) so it can be concluded that the variables of e-commerce, innovation, and pricing simultaneously have a positive and significant effect on revenue. SMEs. Judging from the results of the coefficient of determination R^2, 51% of MSME income is influenced by e-commerce, innovation, and pricing variables, while the remaining 49% is influenced by other factors not involved in this study..
E-commerce, Inovasi, Pricing, dan Pendapatan UMKM di Masa Pandemi Covid-19 Teguh Erawati; Noansa Pramelia
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 5 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1129.574 KB) | DOI: 10.47467/reslaj.v4i5.1046

Abstract

The purpose of this study was to determine the effect of e-commerce, innovation, and pricing on MSME income during the COVID-19 pandemic. The population of this research is MSME actors in Kulon Progo Regency. The method in this research is descriptive quantitative method. The sampling technique used was convenience sampling with a total of 101 respondents. Data was collected by distributing questionnaires in the form of a google form link. The data analysis technique used is multiple linear regression model. Based on the results of hypothesis testing in this study partially shows that the e-commerce variable has an effect on income. The innovation variable has an effect on income. The pricing variable has an effect on income. The results of the simultaneous test show that the calculated F value > F table is equal to (35.641 > 2.69) and a significance level (0.000 < 0.10) so it can be concluded that the variables of e-commerce, innovation, and pricing simultaneously have a positive and significant effect on revenue. SMEs. Judging from the results of the coefficient of determination R^2, 51% of MSME income is influenced by e-commerce, innovation, and pricing variables, while the remaining 49% is influenced by other factors not involved in this study.. Keywords: E-commerce, Innovation, Pricing, MSME income
Kepemilikan Manajerial dan Kualitas Laba Perusahan Manufaktur di Indonesia Karolina Modeste Niwat; Teguh Erawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 1 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.527 KB) | DOI: 10.47467/reslaj.v5i1.1248

Abstract

This study aims to examine the effect of company size, information asymmetry, managerial ownership and profitability on earnings quality. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sampling technique used purposive sampling method. The total sample that meets the criteria is 63 companies and the analysis method uses the SPSS statistikal application. The independen variables ini this study are company size, information asymmetry, managerial ownership and profitability. The dependent variable in thus study is earnings qualit. The resukts of thus study indicate that firm size has a positive effect on earnings quality, information asymmetry has a negative effect on earnings quality, managerial ownership and profitability have a positive effect on earnings quality. Keywords : company size, information asymmetry, managerial ownership and profitability.
Arus Kas Bebas dan Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Teguh Erawati; Fransiska Ayu Novita Jedaru
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 2 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.477 KB) | DOI: 10.47467/reslaj.v5i2.1663

Abstract

The purpose of this study is to investigate the effect of free cash flow and firm size on firm value. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the period 2017-2019. The sampling technique used an objective sampling method. The total sample satisfying the criteria was 54 companies, and SPSS statistical application was used as the analysis method. The independent variables in this study are free cash flow and firm size. The dependent variable in this study is the enterprise value calculated using Tobin's Q method. The results of this study show that free cash flow has a negative effect on corporate value. Firm size has a positive effect on firm value. Keywords: free cash flow, company size, company value
Pelatihan Brevet dan Motivasi terhadap Minat Mahasiswa Akuntansi Berkarir di Bidang Perpajakan Cintya Rosmelisa; Teguh Erawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 4 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1526.076 KB) | DOI: 10.47467/reslaj.v5i4.2148

Abstract

This study aims to determine the effect of brevet training and motivation on the interest of accounting students in a career in taxation. This type of research is quantitative research. The population used in this study were students of the 2018 class of accounting study program at the Faculty of Economics at the University Sarjanawiyata Tamansiswa Yogyakarta. Determination of the sample using the Slovin formula so that the number of samples to be taken in this study were 80 respondents. Data collection was taken by distributing questionnaires via google form which would be given to respondents using the Likert scale method. The data that has been collected will be tabulated and analyzed using the SPSS version 23 program. Data analysis was carried out using multiple linear regression analysis methods, T test, and F test. The results of this study indicate that brevet training has a significant positive effect on the interest of accounting students in a career in taxation. Motivation has a significant positive effect on the interest of accounting students in a career in taxation. Brevet training and motivation simultaneously affect the interest of accounting students in a career in taxation. Keywords: Brevet Training; Motivation; Interest Of Accounting Students In A Career In Taxation. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan brevet dan motivasi terhadap minat mahasiswa akuntansi berkarir di bidang perpajakan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini adalah mahasiswa angkatan 2018 prodi akuntansi fakultas ekonomi di Universitas Sarjanawiyata Tamansiswa Yogyakarta. Penentuan sampel menggunakan rumus slovin sehingga jumlah sampel yang akan diambil dalam penelitian ini sebanyak 80 responden. Pengambilan data diambil dengan menyebarkan kuesioner melalui google form yang akan diberikan kepada responden dengan metode skala likert. Data yang telah dikumpulkan akan ditabulasi dan dianalisis menggunakan program SPSS versi 23. Analisis data dilakukan dengan metode analisis regresi linier berganda, uji T, dan uji F. Hasil penelitian ini menunjukkan bahwa pelatihan brevet berpengaruh positif signifikan terhadap minat mahasiswa akuntansi berkarir di bidang perpajakan. Motivasi berpengaruh positif signifikan terhadap minat mahasiswa akuntansi berkarir di bidang perpajakan. Pelatihan brevet dan motivasi secara simultan berpengaruh terhadap minat mahasiswa akuntansi berkarir di bidang perpajakan. Kata Kunci: Pelatihan Brevet; Motivasi; Minat Mahasiswa Akuntansi Berkarir Dibidang Perpajakan.
Co-Authors Ade Asriny Y Tanggu Afdatil Afdatil Agustina Ayu Wulandari Akhnes Noviyanti Anastasia Olu Anita Primastiwi Anjar Sularso Annisa Putri Ambri Anur Alfitriani Apri Ani Rahayu Ayudiyati, Prismadini Cintya Rosmelisa Citra Ari Mangesti Dersiani Mbiliyora Desi Ramadhani Devi Cahyaningrum Dewi Kusuma Wardani Dewi Rahmawati Elisabet Anjela Prabadianti Elisabet Prabadianti Elisabeth Lusitania Lota Losor Enggar Kartika Cahyaning Evi Grediani Feby Al Ghafuur Fransiska Ayu Novita Jedaru Fuadhillah Kirana Putri Grace Diandra Jesika Kaka Hana Herlina Hermina Bafa Imanda Firmantyas Putri Inneke Dewi Karunia Putri Jevi Bela Pitaloka Karolina Modeste Niwat Katarina Aprila Sumule Khairunnas Khairunnas Khoirunnisa Nur Hasanah Lia Indah Sari Lisna Setyaningrum Maria Kristianti Rika Nahak Muhammad Hafizh Ilham Nala Tri Kusuma Noansa Pramelia Noansa Pramelia Nur Anita Chandra Putry Nustini, Yuni Pristin Prima Sari Rina Iriyanti Riranti Desinta Pawestri Riski Adi Wibowo Rita Ratna sari Rofina Sani Asri Djanor Ronald Ario Tahu Sintiya Arum Sari Sri Ayem Suyanto . Syafiya Fathiyannida Tri Siwi Nugrahani Umi Wahidah Uum Helmina Chaerunisak Yasinta Agatha Cahya Yuli Astuti Yung Siang Yunita Dete