Papers by hernawati pramesti
JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES
The purpose of this study was to determine the effect of regional tax revenue and regional levies... more The purpose of this study was to determine the effect of regional tax revenue and regional levies on increasing regional original income in the city of Surakarta. The data used in this research is secondary data. The research population is all reports on the realization of Regional Taxes, Regional Levies and Regional Original Revenues of the City of Surakarta. The sample of thi s research is reports on the realization of Regional Taxes, Regional Levies and Regional Original Revenues of Surakarta City every month for the 2018-2021 period. Sampling used a purposive sampling method and data analysis techniques using the t test, F test, and the Coefficient of Determination Test (R2). The results of the research for the t test show that the variables of Regional Taxes and Regional Levies have a significant effect on Regional Original Income. From the F test shows that Regional Taxes and Regional Levies have a significant joint effect on Regional Original Income. For the Surakarta City go...
Jurnal Riset Manajemen dan Bisnis
ABSTRAKTujuan penelitian ini menguji secara parsial dan simultan pengaruh faktor Kualitas produk,... more ABSTRAKTujuan penelitian ini menguji secara parsial dan simultan pengaruh faktor Kualitas produk, Pelayanan, Harga, dan Emosional terhadap kepuasan konsumen pembeli Motor Honda Scoopy di Kota Solo. Pemilihan sampel dalam penelitian ini dengan metode accidental sampling dan Teknik analisis data yang digunakan adalah uji validitas, uji reliabilitas, uji asumsi klasik, uji t, uji F dan uji koefisien determinasi.Faktor faktor Kualitas Produk, Pelayanan, Harga dan Emosional baik secara bersama-sama maupun individu mempunyai pengaruh yang signifikan terhadap kepuasan konsumen Honda Scoopy di Kota Solo. Dari keempat faktor tersebut Emotional mempunyai pengaruh yang dominan terhadap kepuasan konsumen Honda Scoopy di Kota Solo Kata Kunci: Kepuasan konsumen, kualitas produk, pelayanan, harga dan emosional ABSTRACTThe purpose of this study is to partially and simultaneously examine the influence of product quality, service, price, and emotional factors on consumer satisfaction of Honda Scoopy...
Zenodo (CERN European Organization for Nuclear Research), Jun 16, 2023
I. INTRODUCTION In the midst of global and domestic economic conditions which are still affected ... more I. INTRODUCTION In the midst of global and domestic economic conditions which are still affected by the Covid-19 pandemic, banking resilience in general is still maintained, reflected in the condition of bank capital which is solid and shows adequate bank ability to absorb risk (Otoritas Jasa Keuangan, 2021). Banking should continue to improve the performance and soundness of the bank because banks must maintain public trust to want to raise bank funds so that banks can channel funds back to the public. Law number 10 of 1998, the types of banks in Indonesia consist of two groups, namely commercial banks and rural banks (BPR). Rural banks are banks that carry out business activities conventionally or based on sharia principles whose activities do not provide services in payment traffic. BPR is also divided into two types. Namely Conventional Rural Bank (BPR) and Sharia Rural Bank (BPRS). BPRS is one of the developments in the Islamic banking industry. Broadly speaking, BPRS are sharia principled banks whose activities are not much different from conventional BPR but do not use the principle of interest but instead use the principle of profit sharing.
JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES
The purpose of this study was to determine the effect of Capital Adequacy Ratio, Financing to Dep... more The purpose of this study was to determine the effect of Capital Adequacy Ratio, Financing to Deposit Ratio, Non Performing Financing, and Operational Efficiency Ratio on ROA at Sharia Rural Bank. The data used in this study is secondary data (panel data) from Financial Service Authority’s (OJK Solo), which is an annual report published by Sharia Rural Bank in the Surakarta Residence listed on the Financial Service Authority’s (OJK Solo). Data analysis using multiple linear regression. The result are Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) have no significant effect on Return On Asset (ROA), Non Preforming Financing and Operational Efficiency Ratio (OER) have significant effect on Return On Asset (ROA), Simultaneously all of variable Capital Adequacy Ratio, Financing to Deposit Ratio, Non Preforming Financing, and Operational Efficiency Ratio have a significant effect on Return On Asset.
Jurnal Akuntansi dan Sistem Teknologi Informasi
This study about Local Revenue. This study uses secondary data with a population of all reports o... more This study about Local Revenue. This study uses secondary data with a population of all reports on the realization of advertisement tax, parking tax, Land and Property Tax and Surakarta Local Revenue in 2013-2017. Sampling uses a purposive sampling method and the data analysis technique used is t test, F test, and test the coefficient of determination (R2). The results of this study for the t test show the results that the advertisement tax, parking tax, and the Land and Property Tax variables affect Local Revenue, the F test results indicate advertisement tax, parking tax and the Land and Property Tax influence jointly on Local Revenue.
2018 International Conference on Information Technology Systems and Innovation (ICITSI), 2018
Determining the right potential creditor is not an easy job for a credit analyst, who is expected... more Determining the right potential creditor is not an easy job for a credit analyst, who is expected to be fair and objective in making decisions and providing benefits for the bank. Analytical ability is needed to understand credit decision attributes that are important and effective in assessing potential creditors. Determining important and relevant attributes is a very important initial stage for credit analysts to analyze the submitted credit applications. This study proposes the use of the Maximal Information Coefficient method to find relevance between independent attributes with dependent attributes, while ranking independent attributes based on their relevance to the dependent attributes, as a basis for obtaining the optimal independent attributes subset. The results showed that through Monte Carlo Cross Validation, optimal attributes subset were obtained could be used (as recommendations for credit analysts) in an objective, accurate and efficient credit decision making process.
Today the cooperative has undergone many developments and even competition. For the cooperativeis... more Today the cooperative has undergone many developments and even competition. For the cooperativeis required to further improve its performance in serving the public. One effort that can be done is by the application of prospector strategy and organizational cultureof Athens, which is already known to positively influence the implementation of the organization's performance. The purpose of this study is to constructa model with improved performance incooperative prospector strategy implementation and organizational culture Athena. The first stage is to identify the existence ofthe cooperative. After the social construction obtained will then be compiled Cooperative performance improvement model that can be used to measure or evaluate the condition of acooperative as well as the development of performance standards, which will ultimately benefit the improvement of organizational performance and national development in general. The approach used is qualitative-phenomenological appro...
Jurnal Riset Akuntansi dan Keuangan, 2007
This research to lookfor empirical evidence hit influtence mount education and ethical considerat... more This research to lookfor empirical evidence hit influtence mount education and ethical consideration harc an effect on to auditor behavior in conflict situation make an audit at KAP in Surakarta either through individwlly and also simultaneously. This research benefit to get better undcrstanding hit auditor behavior in situation kaflik make an audit of pursuant to storsy; level of education and ethical consideration. Technique of Data collecting by responder given kuesioner which consisted of 5 question. To measure data quality used a validity test with value of Conected ltem - Totalize Correlation and test reliabilitas with coeficient of Cronbach'S Alpha. Analyse data use doubled analysis regresi and the hypothesis examination with test t, F test, and classicassumption Result of uamination of hltpothesis that variab,le mount education have an effect on positive to auditor behavior in conflict situation make an audit of seen ttest (4,788) > t tables (1,70) sigfinancy (.000), ...
Jurnal Riset Akuntansi dan Keuangan
The problem to be answered is how the students' perceptions of the professionalism of account... more The problem to be answered is how the students' perceptions of the professionalism of accounting lecturers in private universities in Surakarta. This study uses a survey method. The population includes all university students in Surakarta. The research sample was taken using purposive sampling method and convenience sampling. Data collection through questionnaires and collected as many as 40 sheets. In this study, lecturers' professionalism was measured using 4 professionalism factors, namely skills, knowledge, attitudes, and ethics. Hypothesis analysis was carried out by proportion analysis, score analysis, and Chi-Square analysis. The results of the analysis show that the null hypothesis is accepted, namely the Student's Perception of the Professionalism of Accounting Lecturers in Private Universities in Surakarta is good. Keywords: perception, professionalism, expertise, attitude and ethics. ABSTRAK Masalah yang hendak dicari jawabannya adalah bagaimanakah persepsi ...
Purpose of this research is to look for factors empiric evidence influencing audit delay time lin... more Purpose of this research is to look for factors empiric evidence influencing audit delay time line the year 2006. Factors influencing audit delay in this research is company size, industrial type, level of profitability, auditor opinion, size KAP, level of solv abilit y. Number of this research samples is 68 companies consisted of 36 manufacturing business and 32 listing financial companies of Efek Indonesia in the year 2006, sample is taken with method purposive sampling. Based on result of descriptive statistical analysis average of audit delay happened 68,32 days. Regression analysis in multivariate with F test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP, level of solv ability joinly influential significant to audit delay. Re sult of t -test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP doesn't have an effect on parsially to audit delay, only variable level ...
Jurnal Akuntansi dan Sistem Teknologi Informasi, 2020
Jurnal Riset Akuntansi dan Keuangan, 2021
ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh faktor dividend payout ratio, earning... more ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh faktor dividend payout ratio, earning per share dan kurs dollar terhadap harga saham perusahaan manufaktur yang terdaftar di BEI tahun 2016 sampai 2018. Populasi semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2018. Sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016 sampai 2018. Dengan kriteria pengambilan sampel dengan purposive sampling. Metode yang digunakan untuk menguji hipotesis yang diajukan uji t dan uji f. Berdasarkan hasil analisis data dapat dinyatakan simpulan sebagai berikut: Ha1 ditolak, hal ini berarti DPR tidak berpengaruh signifikan terhadap harga saham. Ha2 diterima, hal ini berarti variabel EPS mempunyai pengaruh yang signifikan terhadap harga saham. Ha3 diterima, hal ini berarti variabel kurs dollar mempunyai pengaruh yang signifikan terhadap harga saham. Hasil analisis uji F disimpulkan terdapat pengaruh yang signifikan dari DPR, EPS dan kurs do...
Executive support indicates one of the aspects determining corporate effectiveness in implementin... more Executive support indicates one of the aspects determining corporate effectiveness in implementing IT. Therefore, this study aims to provide empirical proofs on impact of executive support in term of executive participation and involvement in company's information technology management improvement and impact of company's condition and background on management information technology improvement. Companies that were study objects were banking, retailers, publishers and investments, and the respondent were TI, SI or EDP department chief. Data collection was carried out with mail survey and directly visiting to intended respondents. Total respondents were 109 respondents. The study result indicated that executive participation had positive association on information technology development. In addition, the further result indicated significant relation between executives involvement and information technology improvement. Therefore, the last testing showed enough strong association between executive participation, organization condition and executive background variables and development of information technology management used in the companies through information involvement.
This research conducted to look for the empirical evidence the influence of interest expenses of ... more This research conducted to look for the empirical evidence the influence of interest expenses of loan to net profit of company of Real Estate and Property period before and during crisis, and look for there is do not it difference of influence of interest expenses of loan to net profit of company of Real Estate and Property period before and during crisis. Hypothesis to be tested by interest expenses of loan have an effect on to net profit of company of Real Estate and Property period before and during crisis and there are difference of influence of interest expenses of loan to net profit of company of Real Estate and Property period before and during crisis. Hypothesis examination in this research use the simple linear regression to see there is or not it independent variable influence to variable dependent and use the test Chow to see this and do not it difference independent variable influence to variable dependent. Result of test of correlation of Pearson Correlations concluded ...
UMKM dewasa ini telah mengalami banyak perkembangan yang berakibat adanya persaingan yang ketat, ... more UMKM dewasa ini telah mengalami banyak perkembangan yang berakibat adanya persaingan yang ketat, namun masih banyak UMKM yang belum mempunyai pelaporan keuangan yang sesuai dengan kaidah-kaidah akuntansi. Salah satu upaya untuk meningkatkan kemampuan pelaporan keuangan adalah dengan penerapan system pelaporan keuangan UMKM menggunakan akuntansi sederhana. Riset ini bertujuan untuk membangun Model Pelaporan Keuangan Menggunakan Sistem Akuntansi Sederhana Bagi UMKM. Tahap pertama adalah untuk mengidentifikasi keberadaan UMKM. Sesudah konstruksi sosialnya diperoleh selanjutnya akan disusun model pelaporan keuangan sederhana yang bisa digunakan untuk mengukur atau mengevaluasi kondisi UMKM dan tahap terakhir merupakan pembuatan program Model Pelaporan Keuangan Menggunakan Sistem Akuntansi Sederhana Bagi UMKM, yang pada akhirnya akan bermanfaat bagi peningkatan kinerja secara keuangan UMKM dan pembangunan nasional pada umumnya. Pendekatan yang digunakan adalah pendekatan kualitatif-fenom...
Purpose of this research is to hnow inforrnation qualityfactor influence, involvement of consumer... more Purpose of this research is to hnow inforrnation qualityfactor influence, involvement of consumer, management support from, impact to organizational consumer and size to performance sIA banking in Surakarta. Resemeher applies primary data with population of all manager at banking in Surakarta. Audition of samplewithpurposive sampling. Data analytical technique applied is validity test and reliability test, classic assumption test, doubled regression analysis, test t, F test, and coeficient of determination. Result ofresearch indicates that quality of information, irwolvement of consurner, ntanagement support from, impact to consunter in/luential positive to accounting information system performance at banking in Surakarta. While organizational size had an effect on negativity to accounting information system pedormance at banhing in Surakarta. Keyword : Accounting information system, involvement and banking
RESEARCH FAIR UNISRI, 2021
Tujuan penelitian ini untuk memperoleh bukti empiris pengaruh kepemilikan manajemen, kepemilikan ... more Tujuan penelitian ini untuk memperoleh bukti empiris pengaruh kepemilikan manajemen, kepemilikan institusi domestik, kepemilikan institusi asing, dan kepemilikan publik terhadap risk management disclosure. Populasi penelitian ini adalah perusahaan yang terdaftar pada Bursa Efek Indonesia dengan sampel yang digunakan adalah 150 perusahaan manufaktur. Penelitian ini menggunakan analisis regresi berganda. Hasil analisis menunjukkan bahwa tidak terdapat pengaruh struktur kepemilikan terhadap risk management disclosure. Dari hasil tersebut maka dapat disimpulkan bahwa keseluruhan variabel tersebut tidak memberikan pengaruh terhadap risk management disclosure.
2018 International Conference on Information Technology Systems and Innovation (ICITSI), 2018
Determining the right potential creditor is not an easy job for a credit analyst, who is expected... more Determining the right potential creditor is not an easy job for a credit analyst, who is expected to be fair and objective in making decisions and providing benefits for the bank. Analytical ability is needed to understand credit decision attributes that are important and effective in assessing potential creditors. Determining important and relevant attributes is a very important initial stage for credit analysts to analyze the submitted credit applications. This study proposes the use of the Maximal Information Coefficient method to find relevance between independent attributes with dependent attributes, while ranking independent attributes based on their relevance to the dependent attributes, as a basis for obtaining the optimal independent attributes subset. The results showed that through Monte Carlo Cross Validation, optimal attributes subset were obtained could be used (as recommendations for credit analysts) in an objective, accurate and efficient credit decision making process.
Jurnal Riset Akuntansi dan Keuangan
This research to lookfor empirical evidence hit influtence mount education and ethical considerat... more This research to lookfor empirical evidence hit influtence mount education and ethical consideration harc an effect on to auditor behavior in conflict situation make an audit at KAP in Surakarta either through individwlly and also simultaneously. This research benefit to get better undcrstanding hit auditor behavior in situation kaflik make an audit of pursuant to storsy; level of education and ethical consideration. Technique of Data collecting by responder given kuesioner which consisted of 5 question. To measure data quality used a validity test with value of Conected ltem - Totalize Correlation and test reliabilitas with coeficient of Cronbach'S Alpha. Analyse data use doubled analysis regresi and the hypothesis examination with test t, F test, and classicassumption Result of uamination of hltpothesis that variab,le mount education have an effect on positive to auditor behavior in conflict situation make an audit of seen ttest (4,788) > t tables (1,70) sigfinancy (.000), ...
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Papers by hernawati pramesti