PENGARUH AKUNTANSI AKUNTABILITAS, SASARAN ORGANISASI DAN KETERLIBATAN ANGGARAN TERHADAP EFEKTIVITAS MANAJERIAL KANTOR PERWAKILAN BANK INDONESIA SOLO
(Ariyanto Sahid, Maya Widyana Dewi, Rukmini Rukmini)
DOI : 10.69714/9g9fw567
- Volume: 2,
Issue: 3,
Sitasi : 0 11-Jul-2025
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Abstrak:
The purpose of this study was to determine the effect of accountability accounting, organizational goals and budget participation on managerial performance of the Solo Representative Office of Bank Indonesia. This study uses data collection methods with questionnaires. The population used is Bank Indonesia Solo employees from all units (Rupiah Money Processing Unit, SP Policy Implementation Unit and SP PUR Supervision, Internal Management Unit and Kekda Implementation Unit). Data analysis methods with descriptive data of respondents, data quality test (validity test, reliability), classical assumption test (normality test, multicollinearity test, heteroscedaticity test) and for hypothesis testing using multiple linear analysis, F test, t test and coefficient of determination test. In this study obtained a sample of 65 people. Based on the test results it can be concluded that Accountability Accounting affects Managerial Performance, Organizational Goals affect Managerial Performance and Budget Participation has no effect on Managerial Performance.
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2025 |
PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI TERHADAP HARGA SAHAM
(Oktavia Kumaralita, Rukmini Rukmini, Desy Nur Pratiwi)
DOI : 10.69714/n4wwr644
- Volume: 2,
Issue: 3,
Sitasi : 0 11-Jul-2025
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Abstrak:
This study aims to analyze the effect of profitability, solvency, and liquidity on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024, with company size as a moderating variable. This study uses a quantitative approach with multiple linear regression analysis methods. The data used are secondary data in the form of annual financial reports from 40 companies selected through a purposive sampling method for three years, so that the total observation is 120 data. The independent variables studied include Return on Assets (ROA) as a proxy for profitability, Debt to Equity Ratio (DER) for solvency, and Current Ratio (CR) for liquidity. Company size is measured using the natural logarithm of total assets as a moderating variable, while stock price is the dependent variable. Before the regression analysis was carried out, the data were tested using the classical assumption test which includes the normality test (with Kolmogorov-Smirnov, histogram, and P-Plot), multicollinearity test, autocorrelation test (run test), and heteroscedasticity test (scatter plot). After the data meets the normality assumption and all classical assumptions are met. The results of the regression test show that: (1) profitability has a positive and significant effect on stock prices; (2) solvency does not have a significant effect on stock prices; (3) liquidity has a positive and significant effect on stock prices. In addition, the company size variable is able to significantly moderate the effect of profitability and liquidity on stock prices, but does not moderate the effect of solvency. This study contributes to investors in assessing financial performance as a basis for making investment decisions, as well as for companies in developing financial strategies to increase stock value.
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2025 |
ANALISIS PENGARUH EFEKTIVITAS, EFESIENSI, DAN TRANSPARANSI ALOKASI ANGGARAN PENDAPATAN DAN BELANJA DESA TERHADAP KINERJA PEMERINTAH DESA DI KECAMATAN POLANHARJO
(Agustin Sri Lestari, Rukmini Rukmini, Wikan Budi Utami)
DOI : 10.69714/sv2tn044
- Volume: 1,
Issue: 5,
Sitasi : 0 25-Sep-2024
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The purpose of this study is to determine the influence of the effectiveness, efficiency, and transparency of the allocation of the Village Revenue and Expenditure Budget on the Performance of the Village Government in Polanharjo District. The methodology used in this study is a quantitative data analysis method and the test is carried out with a multiple regression model. The population used in this study is 131 village apparatus in Polanharjo District. In this study, a sample of 61 respondents was obtained. With a significance value of 0.001 less than ? = 0.05, this shows that the effectiveness variable has a significant effect on the performance of the Village Government. The significance value of 0.000 is less than ? = 0.05, which shows that the efficiency variable has a significant effect on the performance of the Village Government. With a significance of 0.001 smaller than ? = 0.05, this shows that the transparency variable has a significant effect on Village Government Performance. Based on the results of the Fcal data test of 74.442 is greater than the Ftable of 2.76 with a significance of 0.000 less than the significance value of ? = 0.05, so it can be concluded that simultaneously or together the variables of effectiveness, efficiency, and transparency are factors that affect the variables of Village Government Performance.
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2024 |
PENGARUH SOSIALISASI KESADARAN PAJAK, KETEGASAN SANKSI PAJAK, DAN PEMAHAMAN TARIF PAJAK PELAKU E-COMMERCE TERHADAP KINERJA PENERIMAAN PAJAK DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING
(Nisrina Amaya, Indra Lila Kusuma, Rukmini Rukmini)
DOI : 10.69714/d4wnxn23
- Volume: 1,
Issue: 3,
Sitasi : 0 15-Aug-2024
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This research aims to determine whether there is an influence of socialization of tax awareness, strictness of tax sanctions, and understanding of e-commerce tax rates on tax revenue performance through taxpayer compliance as an intervening variable. The population that is the object of this research is MSMEs who run their business through e-commerce in the Surakarta Residency, with a sample of 97 respondents. The data collection method in this research use a questionnaire with certain criteria (purposive sampling). The data analysis technique used to test direct and indirect effects uses path analysis with SPSS 26 software. The research results show that the socialization of tax awareness and the strictness of tax sanctions directly have a significant effect on taxpayer compliance, while understanding tax rates directly does not have a significant effect on taxpayer compliance. Then, socializing tax awareness and strictness of tax sanctions directly has a significant effect on tax revenue performance, but understanding tax rates directly does not have a significant effect on tax revenue performance. Taxpayer compliance is unable to mediate the influence of the relationship between socialization of tax awareness, strictness of tax sanctions, and understanding of tax rates on tax revenue performance in the Surakarta Residency
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2024 |
PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PEGAWAI BUMDES DAN KARYAWAN JANTI PARK
(Noviana Musafa’Ati, Rukmini Rukmini, Yuwita Ariessa Pravasanti)
DOI : 10.69714/7c1j0457
- Volume: 1,
Issue: 3,
Sitasi : 0 06-Aug-2024
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This research was conducted to determine the effect of accounting information systems, work motivation on Janti Park employee performance through job satisfaction as an intervening variable. The research method uses primary data by filling out a questionnaire. The sample data collection technique uses the Slovin technique. Data analysis methods include descriptive statistical tests, validity tests, reliability tests, classical assumption tests, normality tests, multicollinearity tests, autocorrelation tests, multiple linear regression tests, F tests, t tests, R2 tests. Partially, the influence of accounting information systems and work motivation influences employee performance. However, there is one hypothesis result that has no effect, namely the accounting information system on job satisfaction.
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2024 |
PENGARUH SIKAP WAJIB PAJAK TENTANG NJOP, TINGKAT PENDAPATAN DAN PENGETAHUAN PAYMENT ONLINE SYSTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENING
(Esti Dian Cahyani, Wikan Budi Utami, Rukmini Rukmini)
DOI : 10.69714/ce3gnc92
- Volume: 1,
Issue: 3,
Sitasi : 0 05-Aug-2024
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This research aims to determine the effect of NJOP, Income Level, Knowledge of Online Tax Payment Systems on Land and Building Taxpayer Compliance in Banyudono District, Boyolali Regency with Taxpayer Awareness as an Intervening variable. The population in this research is land and building tax payers who have made land and building tax payments directly or online with a sample size of 100 respondents. The sampling technique uses probability sampling. This type of research is quantitative research. The data analysis technique in this research uses path analysis techniques and a sobel test calculator. Based on the results of data analysis, it is known that the influence of NJOP, Income Level and Knowledge of the Online Tax Payment System has a positive effect on Taxpayer Compliance. NJOP and Knowledge of the Online Tax Payment System have a positive effect on Taxpayer Awareness. NJOP and Income Level have a positive effect on Taxpayer Compliance with Awareness as an Intervening variable. Income level has no effect on Taxpayer Awareness. Knowledge of the Tax Online Payment System has no effect on Taxpayer Compliance with Awareness as an Intervening variable
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2024 |
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023
(Rindi Ramadhani, Muhammad Hasan Ma’ruf, Rukmini Rukmini)
DOI : 10.69714/maspsy87
- Volume: 1,
Issue: 3,
Sitasi : 0 05-Aug-2024
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Abstrak:
This study aims to conduct a test of the effect of good corporate governance mechanisms on the financial performance of banking companies. Financial performance is calculated using ROA. On the other hand, corporate governance mechanisms are calculated using the following variables: size of the board of commissioners, size of the board of directors, and size of the audit committee. The sample used in this study includes 84 banking companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. Sampling was carried out using the purposive sampling method. In this study, the analysis used is the multiple linear analysis technique. These findings show that the size of the board of commissioners does not affect the company's financial performance. Meanwhile, the board of directors and audit committee have an effect on the financial performance of banking companies.
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2024 |