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All Journal Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Abdi Psikonomi FAIR : Financial and Accounting Indonesian Research Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Jurnal pengembangan pendidikan akuntansi dan keuangan
Eskasari Putri
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA BANK KONVENSIONAL DENGAN BANK SYARIAH Putri, Eskasari; Dharma, Arief Budhi
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2734

Abstract

This study aimed to compare the financial performance betweenConventional Bank and Islamic Bank measured by the ratio of CAR, NPL, ROA, ROE, and LDR at Conventional Bank and Islamic Banking is still under the name of one company that went public in the year 2011 to 2013.This research is a quantitative descriptive. The data usedfrom the form of annual financial statements of banks sampled in the study period of 3 years. While the sample is determined by purposive sampling method to obtain 14 banks, consisting of 7 Conventional Bank and 7 Islamic Bank. Types of data used are secondary data obtained from www.bi.go.id. The analytical method used is different test parametric paired sample T-test, based on two different types of tests used in this study stated that the results obtained CAR ratio between Conventional Bankand Islamic Bank there is a difference, but not significant, while the NPL ratio, ROA, ROE, and LDR has a significant difference. Keywords: CAR, NPL, ROA, ROE, LDR
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM) Putri, Eskasari; Purbasari, Heppy; Handayani, Meiga Trisna; Ulynnuha, Ovi Itsnaini
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5733

Abstract

This study aims to examine the influence of taxpayer knowledge, understanding of self assessment system, taxpayer income level and easiness in performing tax payment system to awareness of taxation obligation on small and medium business sector. The sample in this research are 44 respondents who are owners of small and medium enterprises located in Central Java region. The results in this study were collected through questionnaires that were processed and analyzed by using multiple regression analysis. The method used in determining the sample in this study is Convenience Sampling. The data quality test used in this research is Pearson Correlation validity test and reliability test using Cronbach Alpha. To test the hypothesis in this study, this study uses adjusted R2 test, F test, and t test. The results of this research data indicate that the knowledge of taxpayers, understanding the self assessment system, and the income level of the taxpayer does not affect the awareness of tax obligations. While the easiness variable in performing tax payment system affect the awareness of tax obligation. Keywords: Knowledge of taxpayer, understanding of self assessment system, income taxpayer level, easiness in performing tax payment system, awareness of taxation obligation.
Pengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal, dan Keadilan Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada Badan Usaha Milik Daerah Kota Surakarta) Putri, Eskasari; W., Wahyono
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5166

Abstract

This study aims to determine the effect of individual morality, information asymmetry, the effectiveness of internal control, and organizational justice on the tendency of accounting fraud on BUMD in Surakarta. The theories used in this study are the Triangle Fraud Theory, Agency Theory, and Moral Reasoning Theory. The population of this study is employees who work in the Regional Owned Enterprises in the Surakarta City area. This study sampled administrative staff at the BUMD Surakarta region. The sampling method in this study using purposive sampling method. The tests carried out include testing validity, reliability, classical assumptions, and multiple linear regression analysis. The results showed that information asymmetry, the effectiveness of internal controls, and organizational justice had a positive effect on fraudulent tendencies. While the variabels of individual morality negatively affect the tendency of fraud.
THE EFFECT OF CSR DISCLOSURE, CORPORATE GOVERNANCE MECHANISM, AUDITOR INDEPENDENCE, AUDITOR QUALITY, AND FIRM SIZE ON EARNING MANAGEMENT Wahyono, Wahyono; Novianto, Andrian Nur; Putri, Eskasari
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9339

Abstract

This study aims to determine the Effect of CSR Disclosures, Corporate Governance Mechanisms, Auditor Sensitivity, Audit Quality and Company Size on Earning Management. This study uses a quantitative research design with data on Food and Beverage companies listed on the Stock Exchange in 2014-2017. The population in this study is a Food and Beverage company registered on the Stock Exchange in 2014-2015 and has passed the research criteria. The sampling technique in this study used a purposive sampling technique that is random sampling and has passed the criteria of this study. The number of all participating data is 32 companies. The data analysis model used is a multiple linear regression model using the SPSS test tool. The results of the study show that CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Audit Quality and Company Size have no effect on Earning Management
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Erma Setiawati; Eskasari Putri; Nanda Devista Devista
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 7, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep01.v7i1.749

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting
THE EFFECT OF WORKLOAD AND AUDITOR SPECIALIZATION ON AUDIT QUALITY WITH AUDIT COMMITTEE QUALITY AS MODERATING VARIABLE Erma Setiawati; Eskasari Putri; Dyana Madyaratri
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i1.744

Abstract

ABSTRAK The study aims to axamine the effect of workload and specialization of auditors on audit quality with quality of the audit committee as a moderating variable. This research is a quantitative study using a descriptive approach. The population in this research is a Jakarta Islamic Index (JII) companies listed on the Sharia Exchange in 2016-2018. The sampling technique in this study used the purposive sampling method. Data analysis method used was logistic regression analysis method using Statistical Package for Social Sciences (SPSS) version 21 program. The result of this research indicate that workload give impact on audit quality. Specialization of auditors, and quality of the audit committee do not impact on audit quality. Moderating analysis shows that quality of the audit committee is not able to moderate workload and specialization of auditors on audit quality.Kata Kunci:   audit quality, workload, auditor spe-cialization, audit committee
FINANCIAL BEHAVIOUR DAN E- MONEY PADA PERILAKU HEDONISME DI ERA PANDEMI COVID-19 Eskasari Putri; Arista Eka Pramudita; Ashar Mukhammad Akbar
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v11i1.989

Abstract

Saat ini Indonesia terjadi pandemi Covid-19 yang disebabkan oleh virus yang menyerang kekebalan tubuh dan mudah menyebar. Pandemi ini mampu mengubah gaya hidup masyarakat terutama dalam memenuhi kebutuhannya. Pada masa pandemi Covid-19 persentase belanja masih tinggi. Meskipun masyarakat kehilangan pekerjaan dan mahasiswa yang tidak mendapatkan uang saku setiap bulan mereka mampu membeli kebutuhan walaupun hanya mengikuti trend yang terjadi saat masa pandemi Covid-19. Tujuan dari penelitian ini adalah untuk menganalisis apakah financial behaviour dan E-MONEY berpengaruh terhadap perilaku hedonisme. Penelitian ini menggunakan metode kuantitatif dengan pengambilan sampel data melalui kuesioner Mahasiswa Akuntansi Angkatan 2019-2021 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta. Hasil penelitian ini adalah financial behaviour berpengaruh terhadap perilaku hedonisme dan E-MONEY tidak berpengaruh terhadap perilaku hedonisme. Keterbatasan penelitian ini adalah penggunaan variable yang terbatas. Manfaat penelitian ini untuk mengembangkan penelitian sebelumnya dan sebagai referensi penelitian terkait dengan faktor-faktor yang mempengaruhi perilaku hedonisme pada Mahasiswa Akuntansi Angkatan 2019-2021 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta masa pandemi Covid-19.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON THE COMPANY’S FINANCIAL PERFORMANCE (An Empirical Study on Mining Companies enlisted in ISE during 2014) Eskasari Putri; Arief Budhi Dharma; Rina Trisnawati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.573 KB) | DOI: 10.35906/je001.v9i1.478

Abstract

AbstractThis research aimed to provide empirical evidence that the disclosure of Corporate Social Responsibility affected significantly the Return On Asset (ROA), Return On Equity (ROE), and Return On Sales (ROS) in mining companies enlisted in ISE during 2014. The sample of research was taken using purposive sampling method; the data was obtained from www.idx.com. The sample of research consisted of companies in mining sector during 2014. There were 33 companies fulfilling the criteria of sample. The method of analyzing data used in this research was a simple regression analysis. Considering the result of research using t-test, it could be found that the disclosure of Corporate Social Responsibility affected ROA and ROE positively and insignificantly, while it affected ROS positively and significantly. The recommendations given to the company were that the company should disclose the activities related to its Corporate Social Responsibility more transparently in its annual report, Corporate Social Responsibility indeed needed large cost, but it could benefit the company as well by improving the company’s image and legitimacy, so that the company could make it the corporate strategy.Keywords: CSR, ROA, ROE, ROS
KOMPENSASI, MOTIVASI, PELATIHAN, DAN LINGKUNGAN KERJA PADA KUALITAS KINERJA PEGAWAI Yuli Tri Cahyono; Eskasari Putri
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.031 KB) | DOI: 10.35906/je001.v9i1.479

Abstract

AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompensasi, motivasi, pelatihan, dan lingkungan kerja pada kualitas kinerja pegawai. Pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data pada penelitian ini menggunakan bantuan SPSS. Metode analisis yang digunakan adalah regresi liner berganda untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa pelatihan berpenaruh terhadap kualitas kinerja pegawai, sedangkan kompensasi, motivasi, dan lingkungan kerja tidak berpengaruh.Kata Kunci: pelatihan, lingkungan kerja, motivasi, kinerja pegawaiAbstractThis study aims to examine and analyze the effect of compensation, motivation, training, and work environment on the quality of employee performance. Data collection was carried out through questionnaires. Analysis of the data in this study using SPSS. The analytical method used is multiple linear regression to test and prove the research hypothesis. The results of the analysis show that training affects the quality of employee performance, while compensation, motivation, and work environment have no effect.Keywords: training, work environment, motivation, employee performance
The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives Essia Ries Ahmed; Tariq Tawfeeq Yousif Alabdullah; Lutfi Ardhani; Eskasari Putri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.19312

Abstract

The decisions made by the management in recording the amount of selling inventory in the year before the real year are as important as determining and defining the economic order size in the inventory management system. However, studies on accounting management, accounting education, and even operational management did not sufficiently discuss and evaluate such procedures to consider whether or not manipulations, frauds, or mistakes were made by the management. An obvious understanding to determine this kind of action by the managers considered as a vital element to the accounting education is represented in the recent study on the accounting postgraduate students by identifying their opinions in determining and describing whether the inventory management is weak or not and there are violations or not. The recent study is considered qualitative conducted by asking questions to 32 accounting postgraduate students regarding to the weaknesses of inventory management. The findings show that inventory management was not appropriately conducted and there were several problems and violations made by the sales managers. The other findings show that management inventory was used by the sales managers to sell the inventory in line with promoting their interests as they apply an earning management behavior. The findings also demonstrate that such case is not considered as a fraud but as a manipulation behavior.
Co-Authors Aflit Nuryulia Praswati Alfian Wulandari Almas Dhiya Hadinata Andrian Nur Novianto Anisah Fitriyani Arief Budhi Dharma Arief Budhi Dharma Arista Eka Pramudita Ashar Muhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Banu Witono Bayu Tri Cahya Bunga Naifa Ardiningrum Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dharma, Arief Budhi Dyana Madyaratri Eny Kusumawati Erma Setiawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Fajar Romadhoni Fatchan Achyani Fuad Hudaya Fatchan Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Ika Putri Yuliantoro Lovita Lovita Luki Eko Wahyudi Lutfi Ardhani Mahameru Rosy Rochmatullah Meiga Trisna Handayani Mohammed Almashhadani Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Noer Indach Purwanti Noer Sasongko Novianto, Andrian Nur Nursiam Nursiam Octavia Rosa Indriana Octavia Rosa Indriana Oktavia Anggi Ariyani Ovi Itsnaini Ulynnuha Raghad Almashhadani Rina Trisnawati Rofi Dian Pratama Safari Dwi Wardati Salma Badriyah Sara Kadhim Yousif Silvia Melinda Oktaviani Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah W., Wahyono Wahyono Wahyono Wahyono Wahyono Wayan Novitasari Yuli Tri Cahyono