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All Journal Journal of Economic, Bussines and Accounting (COSTING) INVENTORY: JURNAL AKUNTANSI Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat Radisi
Sari Kurniati
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kekayaan Daerah, Jenis Pemerintahan, Dan Kualitas Audit Terhadap Pengungkapan Internet-Based Financial Reporting Sari Kurniati; Purnama Siddi
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.378 KB) | DOI: 10.25273/inventory.v4i1.6295

Abstract

This study aims to get empirical evidence related to the effect of wealth, complexity, local government type, and audit quality on the disclosure of internet-based financial reporting (IBFR) local governments in Java. The population is all local government districts/cities in Java in 2018. The sample was selected using purposive sampling method and obtained 102 local governments consisting of 26 local governments that publish their financial reports through its website and 76 local governments do not publish reports finance through the website. The method of analysis used in the study is the logistic regression. The results of this study indicate that the wealth of local government, the complexity of local government, local government types, and quality audits increase the likelihood of disclosure IBFR.Keyword: local government, wealth of local government, the complexity of local government, local government types, quality audits, and internet-based financial reporting.
DETERMINAN KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016) Puji Nurhayati; Sari Kurniati
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.553 KB) | DOI: 10.25273/inventory.v3i1.4193

Abstract

This study aims to examine the influence of company characteristics which include profitability, leverage and company size on environmental disclosure. The data used in this study is secondary data with the number of 270 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Data testing uses multiple regression through SPSS software. The test results prove that the profitability and size of the company affect environmental disclosure while leverage does not affect environmental disclosure. 
Pengaruh Leverage, Likuiditas, Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Devi Oktaviyana; Kartika Hendra Titisari; Sari Kurniati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5444

Abstract

The company's financial performance is used to measure the level of success in running a business to gain profit. This study aims to examine and analyze the effect of leverage, liquidity, capital structure and company size on financial performance. The population used is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Sampling by purposive sampling technique based on predetermined criteria. The method used is a quantitative method using secondary data in the form of the company's annual financial statements. In this study, 31 companies were sampled and the observation period was from 2017 to 2021. Multiple linear analysis was used in the data analysis process. The findings of this study indicate that firm size and leverage have an effect on financial performance. While those that do not affect financial performance are liquidity and capital structure. Various parties can use this research as material for consideration in assessing factors that can affect a company's financial performance as well as material for consideration by investors in making investment decisions. Keyword: Leverage, Liquidity, Capital Structure, Company Size, Perfomance Finance
Effect of Profitability, Capital Intensity, Leverage, Sales Growth, and Company Size on Tax Avoidance Endah Fitri Ana Rahayu; Siti Nurlaela; Sari Kurniati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to test and analyze the effect of profitability, capital intensity, leverage, sales growth, and company size on tax avoidance. The data source used is secondary data obtained from the financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Sampling using purposive sampling method and obtained samples used in this study amounted to 18 companies. The data analysis technique used multiple linear regression analysis which was processed with SPSS version 25. The results showed that leverage and sales growth had an effect on tax avoidance. While profitability, capital intensity, and firm size have no effect on tax avoidance.
Pengaruh Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Kepemilikan Institusional Terhadap Penghindaran Pajak Tri Mahmudi; Kartika Hendra Titisari; Sari Kurniati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7154

Abstract

Tax avoidance is a legal action taken against taxpayers by taking advantage of certain tax loopholes to avoid paying the tax burden and enabling the company to obtain the expected profit. Testing and research analysis of the effect of profitability, leverage, sales growth, and institutional ownership on tax evasion is the research objective. This research uses a purposive sampling method, the number of samples is 120 samples or 40 companies that go public in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange in 2019-2021. The data used secondary data in the form of annual financial reports with an analytical model, namely multiple linear regression analysis with SPPS Statistics version 25 software. The results show that profitability, leverage, and sales growth effect on tax avoidance. While institutional ownership have no effect on tax avoidance.. Keywords: profitability, leverage, sales growth, institutional ownership.
Penyuluhan Sistem Infomasi Akuntansi Untuk Industri Kerajinan Logam Di Desa Cepogo, Kabupaten Boyolali Setia Ningsih; Anisa Wantifa Pratiwi; Intan Putri Wijaya; Tutik Alawiyah; Jeckly Nurdiakusuma; Dimas Ilham Nur Rois; Sari Kurniati
Jurnal Pengabdian kepada Masyarakat Radisi Vol 1 No 3 (2021): Desember
Publisher : Yayasan Kajian Riset dan Pengembangan RADISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/pkmradisi.v1i3.74

Abstract

Industry 4.0, which is increasingly spreading to various regions in Indonesia, makes people confused. Especially in the metal craftsman community, therefore it is necessary to have an Accounting Information System (SIA) to make it easier for craftsmen to do bookkeeping efficiently. Therefore, there is a need for guidance or socialization in advance to the community how important AIS is in today's era. With the holding of the briefing or socialization, the community becomes motivated in using and developing AIS to improve human resources (HR) by creating behavioral changes.
Pendampingan Belajar Siswa Pada Masa Pandemi Di Dusun Terek Karanganyar Cendi Maya; Fatimah Cahyaningrum; Nurhana Pratiwi; Nur Asiyah; Putri Astuti; Sari Kurniati; Suhendro
Jurnal Pengabdian kepada Masyarakat Radisi Vol 1 No 3 (2021): Desember
Publisher : Yayasan Kajian Riset dan Pengembangan RADISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/pkmradisi.v1i3.75

Abstract

The Covid-19 pandemic has changed the pattern of community activities, including in teaching and learning activities (KBM). Teaching and learning activities that were initially carried out face-to-face, with current conditions, are required to study remotely according to the regulations of the Ministry of Education and Culture. Elementary school students will be in dire need of learning assistance. The implementation of distance learning activities encountered several obstacles. The development of students' learning motivation showed positive results accompanied by the enthusiastic attitude of students in participating in tutoring activities. The development of student achievement on average shows a positive development towards a better direction.
Co-Authors Anisa Wantifa Pratiwi Cendi Maya Devi Oktaviyana Dimas Ilham Nur Rois Endah Fitri Ana Rahayu Fatimah Cahyaningrum Intan Putri Wijaya Jeckly Nurdiakusuma Kartika Hendra Titisari Nur Asiyah Nurhana Pratiwi Puji Nurhayati Purnama Siddi Putri Astuti Setia Ningsih Siti Nurlaela Suhendro Tri Mahmudi Tutik Alawiyah