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Heru Sulistiyo

Sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Author-ID : 6139338

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pemanfaatan E-Procurement, Penerapan Standar Akuntansi Pemerintah (SAP), Dan Penerapan Sistem Pengendalian Internal (SPI) Terhadap Kualitas Laporan Keuangan (Studi Empirik Pada Balai Karantina Pertanian Kelas 1 Semarang) Aris Munaryadi; Heru Sulistiyo
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 1 (2022): April : Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The quality of financial reports is the most important factor in government organizations such as the Class 1 Agricultural Quarantine Office in Semarang. This study aims to analyze the effect of e-procurement, the application of government accounting standards, and the internal control system for the quality of financial reports. The population in this study were all employees of the Class 1 Semarang Agricultural Quarantine Center with 110 employees. The number of samples in this study was 110 employees with the sampling method using the census. The data analysis method used is the path analysis model. The results of the research are the simultaneous effect of the use of e- procurement, the application of government accounting standards, and the internal control system together have a significant (0,000) and effect (122,450) on the quality of financial reports. The effect of the use of e-procurement, implementation of government accounting standards, and internal control systems on the quality of financial reports is 77%. The results of the partial hypothesis testing of the use of e-procurement have a positive (0,379) and significant (0,000) effect on the quality of financial reports. The application of government accounting standards has a positive (0,397) and significant (0,000) effect on the quality of financial statements. The internal control system has a positive (0,186) and significant (0,016) effect on the quality of financial statements.

Pengaruh Total Hutang, Modal Kerja Dan Penjualan Terhadap Laba Bersih (Studi Empiris Pada Perusahaan Sub sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Untri Muginingsih; Heru Sulistiyo
Dharma Ekonomi Vol. 28 No. 2 (2021): Oktober : DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to determine the effect of total debt, working capital, sales on net income. The population of this study are food and beverage companies listed on the Indonesia Stock Exchange during the 2015-2019 period. This study uses purposive sampling with a total sample of 28 companies listed on the Indonesia Stock Exchange in 2015-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS computer program. The results of this study which were obtained partially (t-test) showed that the t-count value of total debt (X1) was -2.236. t-table is 1.99962 with a significance value less than 0.05, which is 0.031. This shows that total debt has a negative effect on net income. The t-count value of working capital (X2) is 2.237. t-table is 1.99962 with a significance value less than 0.05, which is 0.031. This shows that working capital has a positive effect on net income. The t-count value of sales (X3) is 4.834. t-table is 1.99962 with a significance value less than 0.05, namely 0.00. This shows that sales have a positive effect on net income. This shows that total debt, working capital, and sales have an effect on net income.

“Analisis Faktor-Faktor yang Berpengaruh terhadap Kepatuhan Wajib Pajak dengan Sikap Wajib Pajak atas Sanksi dan Denda sebagai Variabel Moderating (Studi Empiris Pada UMKM di Semarang Selatan)” Sutikni Sutikni; Heru Sulistiyo
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.325

This study was conducted to determine the factors that affect tax payer compliance in Semarang such as taxation awareness, taxpayer motivation, taxpayer's economic level and attitudes of tax payers on the implementation of sanctions and fines on UMKM in Semarang.The population in this study is Mandatory UMKM in South Semarang active as many as 74 UMKM consisting of 6 area data obtained from the Department of Cooperatives and UMKM in Semarang. The sampling method was conducted by census method, that is the amount of tax payer population of UMKM in South Semarang was all used as sample in this research. The results showed there was a significant and positive influence between the consciousness of taxpayers have a positive effect on taxpayer compliance. partially there is no significant and negative influence between tax payer motivation has a positive effect on tax payer compliance, partial there is a significant and negative influence between the tax payer's economic rate have a positive effect on tax payer compliance, partially there is no significant and negative influence between mandatory attitude the tax on fine sanction strengthens the influence of taxpayer's awareness of taxpayer compliance, partially there is no significant and positive influence between taxpayer's attitude on the implementation of fine sanction strengthens the influence of taxpayer motivation on taxpayer compliance, there is no significant and positive influence between attitude the taxpayer on the fine sanction strengthens the influence of the taxpayer's economic level on taxpayer compliance.

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