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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Analisis Bisnis Ekonomi Community Empowerment Urecol Journal. Part B: Economics and Business Borobudur Accounting Review PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Siti Noor khikmah
Universitas Muhammadiyah Magelang, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Peran Kompleksitas Perusahaan, Audit Internal, Risiko Audit dan Ukuran Dewan Komisaris terhadap Fee Audit Eksternal Mundiroh Mundiroh; Siti Noor Khikmah
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4931

Abstract

This research aims was to analyse the effect of the company's complexity, internal audit, audit risk and board size on external audit fees. The selection of samples on this study was conducted using purposive sampling methods and obtained 75 samples. Multiple linear regression analysis was used in this research. The results of this study showed that a complexity of the company, audit risk and board size have positive effect on the external audit fee. The internal audit has negative affect on the external audit fee.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME PRODUK ROKOK TERHADAP PENDAPATAN ASLI KOTA MAGELANG Betari Maharani; Anissa Hakim Purwantini; Siti Noor Khikmah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (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.v11i2.1134

Abstract

AbstrakPrevalensi merokok pada remaja di Kota Magelang semakin tinggi. Peningkatan prevalensi merokok pada remaja, salah satunya disebabkan oleh iklan rokok di sosial media maupun media cetak seperti reklame. Reklame merupakan objek pajak bagi pemerintah daerah yang nilainya cukup signifikan. Tujuan penelitian ini adalah melakukan analisis efektivitas dan kontribusi pajak reklame produk rokok di wilayah Magelang terhadap Pendapatan Asli Daerah. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan studi lapangan serta studi kepustakaan. Hasil penelitian menunjukkan bahwa penerimaan pajak reklame efektif untuk mendanai pengeluaran pemerintah. Kontribusi pajak reklame produk rokok terhadap penerimaan pendapatan jenis pajak reklame dan pajak daerah cukup besar. Akan tetapi, kontribusi pajak reklame produk rokok terhadap Pendapatan Asli Daerah tergolong masih rendah, namun mengalami peningkatan dari tahun 2019 hingga 2020.Kata Kunci: Pendapatan Asli Daerah, Pajak Reklame Produk Rokok, Efektifitas PajakAbstractThe prevalence of smoking among adolescents in Magelang City is increasing. The increasing prevalence of smoking in adolescents, caused by cigarette advertisements on social media and print media such as billboards. Advertising is a tax object for local governments which has significant values. The purpose of this study was to analyze the effectiveness and contribution of cigarette advertising tax in the Magelang City to local revenue. The method used in this research is a descriptive qualitative with field studies and literature studies. The results showed that the advertisement tax revenue was effective to fund government spending. The contribution of cigarette product advertisement tax to the revenue of advertisement tax and local tax is quite large. The contribution of cigarette product advertisement tax to local revenue Income is small, but has increased from 2019 to 2020.Keywords: Local Revenue, Local Taxes, Cigarette Advertising Taxes,  Effectiveness of Tax,
Business development through digital marketing for the Pothil business Siti Noor Khikmah; Imam Agus Fauzi; Anggia Riama; Aprilia Kusuma Dewi; Aziza Daning Fitrilia; Salma Shafiyya Ayu Mutiarani
Community Empowerment Vol 8 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.5008

Abstract

The purpose of this community service is to increase digital marketing knowledge and skills for pothil MSME actors so they can develop their business. This program method consists of several stages, namely observation, outreach, digital marketing training, and mentoring. The result of this training is that MSMEs already have Facebook (Pothilinaja) and Instagram (Pothilin_aja) accounts which can be used to market their products widely.
Kesulitan Keuangan, Integritas Manajemen, Profesionalisme, dan Ketergantungan Pengguna Eksternal Laporan Keuangan terhadap Risiko Audit Lutfiana Nur Hanifah; Siti Noor Khikmah; Faqiatul Mariya Waharini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.104

Abstract

This study aims to examine the effect of financial difficulties, management integrity, professionalism, and the dependence of external users of financial statements on audit risk. The researcher uses a sample of auditors working at public accounting firms in the Central Java and Yogyakarta regions. selected based on purposive sampling method with criteria, namely, auditors who have a minimum of a bachelor's degree and have a working period of more than one year. Hypothesis testing in this study uses multiple linear regression. The results show that financial difficulties have a positive effect on audit risk, while management integrity, professionalism and dependency of external users of financial statements are proven to have no effect on audit risk.
The Effect of Internal Control System, Firm Size, Leverage and Operating Profit on Audit Delay during the Covid-19 Pandemic Anita Viani; Siti Noor Khikmah; F Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.131

Abstract

Audit delay is the length or time span of the completion of audit which is measured from the closing date of the financial year to the date of issuance of the audit report. This study aims to examine the factors that affect audit delay which include Internal Control System, firm size, leverage and operating profit. The population of this study are consumer cyclicals sector listed on the IDX for the 2019-2020 period. The sampling technique used in the study used purposive sampling method and the type of data used was secondary data. The selected sample is 78 companies or 156 samples through the specified criteria. Statistical analysis in this study using multiple linear regression. The results of the research show that the Internal Control System and operating profit have a negative effect on audit delay. While the leverage and firm size have no effect on audit delay.
Co-Authors Anggia Riama Anita Viani Aprilia Kusuma Dewi Aziza Daning Fitrilia Betari Maharani Edi Priyanto Faqiatul Mariya Waharini Farida - Farida, Farida Imam Agus Fauzi Lutfiana Nur Hanifah Muji Mranani Mundiroh Mundiroh Nur Laila Yuliani Nurlaila Yuliani, Nurlaila Purwantini, Anissa Hakim Purwantini, Annisa Hakim Salma Shafiyya Ayu Mutiarani