Article Per Year (5 Year)
p-Index From 2019 - 2024
0.751
P-Index
This Author published in this journals
All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Review of Applied Accounting Research Fokus Abdimas
Kartika Dewi Permatasari
STIE Tamansiswa Banjarnegara
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Penerapan Konvergensi IFRS terhadap Penghindaran Pajak dengan CSR dan Interaksi Perusahaan sebagai Variabel Kontrol Ghonimah Zumroatun Ainiyah; Kartika Dewi Permatasari
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.449 KB) | DOI: 10.30595/raar.v2i2.14681

Abstract

Penelitian ini bertujuan untuk memberikan gambaran pengaruh variabel PSAK 13 (Properti Investasi), PSAK 16 (Aset Tetap) dan PSAK 46 (Pajak Penghasilan) secara parsial terhadap penghindaran pajak dengan memasukkan variabel kontrol berupa CSR dan interaksi antara ukuran perusahaan dan manajemen laba. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diakses melalui halaman website BEI (http://www.idx.co.id). Populasi dalam penelitian ini adalah seluruh perusahaan yang bergerak di bidang manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018 dengan jumlah 145 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 60 data observasi. Hasil penelitian ini menunjukkan bahwa secara parsial variabel konvergensi IFRS pada PSAK 13 dan PSAK 46 berpengaruh positif signifikan terhadap penghindaran pajak dengan nilai koefisien regresi sebesar 0,117 dan 0,133 yang artinya penerapan PSAK 13 dapat meningkatkan tindakan penghindaran pajak sebesar 11,7% dan PSAK 46 dapat meningkatkan tindakan penghindaran pajak sebesar 13,3%. Sedangkan PSAK 16 tidak berpengaruh terhadap penghindaran pajak sehingga dapat diartikan bahwa PSAK 16 dapat mengurangi penghindaran pajak. Variabel kontrol yang digunakan dalam penelitian ini juga menunjukkan bahwa CSR dan interaksi antara ukuran perusahaan dan manajemen laba tidak berpengaruh signifikan terhadap penghindaran pajak.
TEKNOLOGI INFORMASI DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KOPERASI Ghonimah Zumroatun Ainiyah; Kartika Dewi Permatasari; Siti Murwati
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i1.5917

Abstract

The motivation behind this study was to decide informasi innovation and the utilization of monetary informasi frameworks on the adequacy of bookkeeping informasi frameworks in cooperatives, particularly in Purwareja Klampok and Mandiraja locale. This sort of exploration is quantitative examination by dispersing polls straightforwardly to supervisors and the money division of cooperatives in the two sub-regions. The number of inhabitants in this examination is the director and the money office upwards of 80 individuals. The example in this study was taken 80 individuals. The information examination procedure utilized various direct relapse. Quantitative examination in this review will utilize legitimacy and dependability tests with Cronbach's Alpha. Old style suspicion test incorporates ordinariness test, multicollinearity test and heteroscedasticity test. The outcomes show that informasi innovation and the utilization of monetary informasi frameworks have a huge and critical impact on bookkeeping informasi frameworks as confirmed by the consequences of the estimation of the SPSS application program, the R worth of the two factors is 0.806 while the coefficient of assurance is 0.650 (65%) implying that the level of the impact of informasi innovation factors and usage of monetary informasi frameworks by 65% and the excess 35% is affected by different factors that are excluded from this review.Keywords: Information Technology and Utilization of Financial Information Systems.
ANALYSIS OF INCREASING WOMEN ENTREPRENEURSHIP’S Kartika Dewi Permatasari; Ratna Suryani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 1: Juni 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.1.151-164

Abstract

Entrepreneurship is not only done by men but also by women. The role of women in business is also closely related to increasing creativity and innovation in problem-solving and efforts to seize opportunities that people face every day. Given the weak socio-economic situation and the difficulty of finding work, this situation increases opportunities for women to find and start private businesses with flexible capital based on their ideas and skills. This research was conducted in the District of Banjarnegara using a targeted sampling method and utilized the snowball sampling method for data collection, with a total of 50 respondents. The analytical method used in this study is descriptive statistics, classical assumption test, and regression test, but the hypothesis in this study is tested using the T-test and F-test. The results showed that capital, independence, emotional, understanding of accounting, and entrepreneurship education had a positive and significant effect on women in entrepreneurship, which means that these factors influenced women in entrepreneurship.
PENINGKATAN PENGELOLAAN PENJUALAN MELALUI PELATIHAN PEMBUKUAN SEDERHANA DAN PELAPORAN KEUANGAN DI DESA GENTANSARI KECAMATAN PAGEDONGAN, KABUPATEN BANJARNEGARA Ghonimah Zumroatun Ainiyah; Walid Rudianti; Yubiharto Yubiharto; Kartika Dewi Permatasari
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

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

Abstract

The residents of UMKM business actors in Gentansari Village, Pagedongan District, Banjarnegara Regency experience various problems, namely the lack of understanding of these UMKM entrepreneurs regarding the importance of packaging and labeling on a product, which can add a competitive advantage to business actors compared to their competitors and the importance of good financial reporting records for business actors. increase sales turnover, and understand that in the digital era there are many applications to help record financial statements. the importance of product packaging and labeling from 50% to 100%. All snack food UMKM actors understand how to further improve their ability to innovate in packaging and labeling marketed products to make them more attractive, so that the goal of attracting buyers' attention can be achieved. And of course it can have a positive impact on increasing the income of the community. Second, the socialization of the recording of financial reporting has met the targeted output, namely an increase in understanding of the importance of recording financial reporting.Keywords: packaging, financial report recording
Co-Authors Ghonimah Zumroatun Ainiyah Ghonimah Zumroatun Ainiyah Ghonimah Zumroatun Ainiyah Ratna Suryani Siti Murwati Walid Rudianti Yubiharto Yubiharto