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All Journal Dinamika Akuntansi Keuangan dan Perbankan Serat Acitya Dinamika Teknik Mesin : Jurnal Keilmuan dan Terapan Teknik Mesin Jesya (Jurnal Ekonomi dan Ekonomi Syariah) BENING International Journal of Business, Law, and Education Yayasan Cita Cendikiawan Al Khwarizmi Djtechno: Jurnal Teknologi Informasi Jurnal Ilmiah Raflesia Akuntansi Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Transformasi dan Inovasi : Jurnal Pengabdian Masyarakat Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) Jurnal Karya Pengabdian Teknik Mesin Proceedings of The International Conference on Business and Economics Klinik: Jurnal Ilmiah Kedokteran dan Kesehatan Jurnal Ekonomi Manajemen Akuntansi Research Horizon Serat Acitya International Journal of Community Engagement and Development Indonesian Journal of Community Empowerment Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Wicara Desa CJPP
Nurchayati Nurchayati
FEB UNTAG Semarang
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ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL DALAM PENENTUAN PAJAK PENGHASILAN PADA PT. GAJAHMADA INDRASEHATI (HOTEL IBIS SIMPANG LIMA SEMARANG) Tety Aprilla Rismawani; Nurchayati Nurchayati
Serat Acitya Vol 5, No 1 (2016): Berlaku seperti Hukumnya
Publisher : FEB UNTAG Semarang

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Abstract

Tujuan penelitian ini adalah untuk mengetahui koreksi fiskal atas akun-akun pada laporan keuangan komersial PT. Gajahmada Indrasehati (Hotel Ibis Simpang Lima Semarang), agar dapat ditentukan pajak penghasilan perusahaan.Penelitian ini dilakukan dengan menggunakan metode penelitian yang bersifat kualitatif dengan analisis deskriptif, yaitu menguraikan secara menyeluruh koreksi-koreksi fiskal yang dilakukan pada PT. Gajahmada Indrasehati. Data yang digunakan dalam penelitian ini terdiri dari : data primer, yaitu sumber data yang secara langsung diberikan seperti dokumen dan catatan yang digunakan, dan data sekunder, yaitu sumber data yang tidak memberikan informasi secara langsung berupa studi pustaka dan literatur-literatur yang terkait dengan penelitian ini.Hasil penelitian ini adalah terdapat koreksi fiskal positif yang berakibat laba yang diperoleh berdasarkan laporan keuangan komersial berbeda dengan laporan keuangan fiskal, serta terdapat kurang bayar pajak penghasilan perusahaan. Untuk mengatasi hal tersebut, saran yang diberikan yaitu sebaiknya sebelum melaporkan SPT Tahunan PPh Badan kepada Dirjen Pajak, perusahaan melakukan koreksi fiskal sendiri, dan perusahaan dapat mengurangi pengeluaran-pengeluaran yang tidak dapat diakui/ dibebankan sesuai dengan UU PPh yang berlaku.Kata Kunci: koreksi fiskal, laporan keuangan komersial, pajak penghasilan badan ABSTRACTThe purpose of this research is to acknowledge fiscal correction of commercial financial statement’s accounts at PT. Gajahmada Indrasehati (Hotel Ibis Simpang Lima Semarang), in order to determine the corporate income tax.The method used is qualitative or explanatory research with descriptive analysis method that totally describes fiscal correction researched at PT. Gajahmada Indrasehati. This research use two kind of data: primary data,  that is data resource which directly given such as documents and notes by the company; and secondary data, that is data resource which not directly give an information such as libraries or literatures related with this research.The result of this research there is positive fiscal correction that caused differences profit between commercial financial statement and fiscal financial statement. Also there is underpayment of corporate income tax. To solve the problem, the suggestion can give is before reporting SPT Tahunan PPh Badan to Dirjen Pajak, company should doing fiscal correction independently, and the company can decrease expenses that can’t be charged according to tax laws and regulations.Keywords: fiscal correction, commercial financial statement, corporate income tax
Analisa Perbandingan Risk Dan Return Pada Investasi Saham Syariah Dan Konvensional (Studi pada Jakarta Islamic Index (JII) dan Indeks LQ45 Periode 2016-2019) Lina Listyawati; Nurchayati Nurchayati
Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.84 KB) | DOI: 10.56444/sa.v9i1.1508

Abstract

This study aims to determine the average difference in Risk and Return of Islamic stocks in the Jakarta Islamic Index (JII) with conventional shares in the LQ45 Index in the period 2016 to 2019. This type of research is a descriptive study with a qualitative approach. This study uses the Probability Sampling method, while the sampling method used is saturated sampling. The research data was taken from the Indonesia Stock Exchange website www.idx.co.id and Yahoo Financial finance.yahoo.com as a provider of secondary data in the form of the names of issuers included in the JII and LQ45 Index as well as daily stock closing price data for the 2016-2019 period.Data analysis techniques used in this study are descriptive and inferential statistical analysis. This study shows that the average daily return of Islamic stocks is smaller than conventional shares, but the risk of Islamic stocks is greater than conventional shares in a period of 4 years. In statistical tests using the Independent Test T test with a significance level of 5%, the results show that there is no significant difference in risk and return between Islamic stocks and conventional shares in the sense that the risk and return between Islamic and conventional stocks are the same.
PENGALAMAN USAHA DARI PEMBELAJARAN ESKALASI KOMITMEN Nurchayati Nurchayati; Parju Parju
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
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Abstract

This study examines the causality relationship between experience and escalation of commitment to prestige milkfish SMEs in Semarang, Central Java, Indomesia. This study used a laboratory experimental design with subjects of 60 SMEs. The independent variable is experience measured by the length of effort of the average business of 11 years and the dependent variable is the escalation of commitment as measured by investment decisions on a scale of 10 to 100.The results of the study with both descriptive and independent t-test analysis showed that experienced SMEs had a greater escalation of commitment compared to SMEs who lacked experience. This research is expected to provide empirical evidence that supports that business actors' experience influences decision making and provides a better understanding of the factors of experience that lead to escalation of commitment.keywords: experience, escalation of commitment, SMEs
PENGARUH KECUKUPAN ANGGARAN, KETEPATAN WAKTU INFORMASI AKUNTANSI MANAJEMEN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (Studi Empiris pada RS. Ortopedi Prof. Dr. R. Soeharso Surakarta) Hj - Nurchayati; Widi - Hariyanti
Serat Acitya Vol 4, No 1 (2015): Pemberdayaan Sumber Daya bagi Kehidupan
Publisher : FEB UNTAG Semarang

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Abstract

This researched was conducted to examine the effect budget adequacy, timelines accountancy management information and organizational commitment on managerial performance, by using the unit analysis is structurally officials who worked at the Ortopedi Prof Dr. R. Soeharso hospital in Surakarta. The sampling technique used is the census method, where the entire population sampled. Population in this research is structurally officials who worked at the Ortopedi Prof Dr. R. Soeharso hospital in Surakarta. Result from data processing, so can be taken conclusion as follows there positive influence and significant between variable budget adequacy, timelines accountancy management information and organizational commitment on managerial performance with significant and a significance value it can be concluded that the model is feasible research, and may explain the significant effect between variables budget adequacy, timelines accountancy management information and organizational commitment are simultaneously on variable managerial performance. Result analysis of the coefficient determination indicates that the variables budget adequacy, timelines accountancy management information and organizational commitment variation affecting the variable managerial performance.
ANALISIS PERBANDINGAN HARGA DAN KUANTITAS PENJUALAN BUAH IMPOR DAN LOKAL DI KOTA SEMARANG Parju Parju; Nurchayati Nurchayati
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
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Abstract

The purpose of this study is to find out the comparison of the prices of imported and lokal fruits at the city of Semarang and to compare the quantity of sales of imported and lokal fruits in the city of Semarang. The population of the study were all fruit traders in the city of Semarang. The sample in this study were 89 fruit traders in the city of Semarang.The results of the study Price of wine, apples, papaya, melon, durian, srikaya, pear, oranges, lokal kelengkeng and imports are the same, depending on the quality of lokal and imported fruit. Lokal and imported fruits of low quality are sold at low prices, relatively the same, while lokal and imported fruits that are of good quality are sold at higher prices which are relatively the same, so that lokal fruits can be priced to compete with imported fruit. The sales quantity for lecil wine outlets, lokal apples is greater than the sale of imported fruit and the quantity of sales of papaya, melon, durian, lokal kelengkeng orange is lower than imports. While the large dioulette from the sale of grapes, apples, papaya, melon, durian, srikaya, and lokal kelengkeng is lower.Keywords: Price, Sales, Imported Fruits, Lokal Fruits
Evaluasi Penentuan Harga Pokok Produksi CV. Lira Pratama Semarang Rizkina Intan Pandini; Nurchayati Nurchayati
Serat Acitya Vol 7, No 1 (2018): Optimalisasi dan Pengendalian untuk Pengembangan
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Abstract

This study aims to evaluate the determination of production by using method of full costing method on CV. Lira Pratama Semarang. This research uses quantitative descriptive analysis method. Data were collected by direct observation method and literature. The data used is the annual report of production costs in 2016 of the mineral division. The results showed the calculation of cost of production with full costing method is higher than the calculation of cost of production used CV. Lira Pratama Semarang, so with the higher cost of production, the profit earned becomes low.
PENGARUH ARUS KAS OPERASI DAN LIKUIDITAS TERHADAP PROFITABILTAS (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI) Attin Munadhiroh Attin Munadhiroh; Nurchayati Nurchayati
Serat Acitya Vol 4, No 3 (2015): faktor-faktor keberhasilan dalam kehidupan
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Abstract

This study aims to determine the effect of operating cash flow as measured by the ratio of AKO and liquidity as measured by the current ratio to profitability as measured by return on equity in the property and real estate companies listed on the Stock Exchange. Data used in this research is secondary data, ie financial statements in 2013, while the samples used in this study was determined by clustered sampling method, so that the company obtained 32 samples.The analytical method used is descriptive analysis by describing the tables of Cash Flow Ratio (Operating Cash Flow), Liquidity (Current Ratio) and Profitability (Return on Equity) and inferential analysis using multiple regression analysis.The results of this study concluded: (1) Operating cash flow has a positive and significant impact on profitability with a significance level of 0.03 <0.05, (2) liquidity has a negative influence but not significant to profitability with a significance level of 0.766> 0.05.Keywords: Operating Cash Flow, Liquidity, Profitability
Analisis Arus Kas Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia NURCHAYATI NURCHAYATI; SAYIDATIN NASAROH
Serat Acitya Vol 6, No 1 (2017): Sumber Daya Manusia adalah modal utama untuk pembangunan
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Abstract

This study aims to determine the effect of cash flow (operating cash flow, cash flow financing and investing cash flows)  to return stock in companies manufacturing food and beverage sector in the Indonesia Stock Exchange (BEI) Year 2014-2016 The data used is secondary data obtained through purposive sampling method of sampling is based on subjective considerations researchers adjusted for the purpose of research. A total of 11 companies selected as samples so that the total data for 3 years gained as much as 33 data.The analysis technique used is multiple linear regression with the result that the variable operating cash flow, cash flow financing and investing cash flow positive and significant effect on stock returns in companies manufacturing food and beverage sector in the Indonesia Stock Exchange (BEI) Year 2014-2016 either partially or simultaneously. The most influential independent variable is the operating cash flow.Advice can be given to investors is to pay attention to cash flow (operating cash flow, cash flow financing and investing cash flows)  of a company before deciding to invest. Keywords: Return Share, Operating Cash Flow, Cash Flow Investments, Cash Flow Financing
Karakteristik Wirausaha, Kompetensi Terhadap Motivasi Keberhasilan Melalui Perilaku Inovasi pada UMKM Kuliner di Kabupaten Pemalang Andre Dwy Prayoga; Nurchayati Nurchayati
Serat Acitya Vol 12, No 1 (2023): Bisnis dengan berketuhanan
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.4321

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengaruh karakteristik wirausaha, kompetensi sumber daya manusia terhadap motivasi keberhasilan dengan perilaku inovasi sebagai variabel intervening pada Usaha Mikro, Kecil dan Menengah Kuliner di Kabupaten Pemalang. Populasi penelitian ini adalah seluruh pelaku UMKM kuliner di Kabupaten Pemalang dan sampel yang diambil sebanyak sembilan puluh depan responden. Teknik sampling digunakan adalah simple random sampling dan teknik analisis menggunakan analisis jalur. Hasil peneilitian menunjukkan bahwa perilaku inovatif dapat memediasi variabel karakteristik wirausaha terhadap motivasi keberhasilan, perilaku inovatif dapat memediasi variabel kompetensi sumber daya manusia terhadap motivasi keberhasilan.This study aims to examine the influence of the influence of entrepreneurial characteristics, human resource competence on success motivation with innovation behavior as an intervening variable in Micro, Small and Medium Culinary Enterprises in Pemalang Regency. The population of this study was all culinary MSME actors in Pemalang Regency and the sample taken was ninety front respondents. The sampling technique used is simple random sampling and analysis techniques using path analysis. The results of the study show that innovative behavior can mediate entrepreneurial characteristic variables on success motivation, innovative behavior can mediate human resource competence variables on success motivation.
Auditor Dalam Lingkaran: Kompleksitas Tugas, Tekanan Waktu, Komitmen, Dan Kinerja di Era Pandemi Covid-19 Andreas Saputro; Nurchayati Nurchayati
Serat Acitya Vol 11, No 2 (2022): Keadilan sosial dalam bisnis
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i2.4327

Abstract

Dampak pandemi COVID-19 juga dialami BPK dengan mengubah metode pemeriksaan menjadi remote audit, serta mendorong optimalisasi pemanfaatan teknologi informasi dalam proses pemeriksaannya. Penelitian ini bertujuan untuk menganalisis pengaruh kompleksitas tugas, dan tekanan waktu terhadap kinerja secara langsung maupun tidak langsung melalui komitmen. Populasi yang digunakan dalam penelitian ini adalah seluruh auditor di Kantor Perwakilan BPK Provinsi Jawa Tengah yang berjumlah 156 orang dengan sampel responden 116. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan alat uji menggunakan analisis regresi linier dan analisis jalur untuk mediate atau intervening test. Hasil penelitian menunjukkan bahwa kompleksitas tugas dan tekanan waktu berpengaruh positif dan signifikan terhadap kinerja auditor, dan komitmen mampu memoderasi dan meningkatkan pengaruh kompleksitas tugas dan tekanan waktu terhadap kinerja auditor. Implikasi dari penelitian ini adalah setiap auditor diharapkan mampu meningkatkan komitmen kerja agar memperoleh kinerja terbaik dalam setiap penugasan.The impact of the COVID-19 pandemic was also experienced by BPK by changing the inspection method to remote audit, and encouraging the optimization of the use of information technology in its inspection process. This study aims to analyze the effect of task complexity, and time pressure on performance directly or indirectly through commitment. The population used in this study were all auditors at the BPK Representative Office of Central Java Province, which amounted to 156 people with a sample of 116 respondents. The sampling technique used is purposive sampling with the test equipment using linear regression analysis and path analysis to perform mediation or intervening tests. The results showed that task complexity and time pressure had a positive and significant effect on auditor performance, and commitment was able to moderate and increase the effect of task complexity and time pressure on auditor performance. The implication of this research is that each auditor is expected to be able to increase work commitment in order to obtain the best performance in each assignment. 
Co-Authors Achmad Zainuri Adia Syifa Isnani Adissa Indriana Putri Agung Wibowo Agung Wibowo Alifiya Ufaida Amanda, Nadia Desya Andalan Tri Ratnawati Andre Dwy Prayoga Andreas Saputro Aqila Carinda Naura Arif Mulyanto Arif Mulyanto, Arif Arif Wahyu Setyo Budi Aris Mardiyono Ariyanti, Rini Attar Husna Fathiya Attin Munadhiroh Cahyawati, Fitnaningsih Endang CH Astra Nugraha Dayanti, Agustina Diah Dwi Rahmawati Endang Swastuti Fachrama Fachrama FIRMAN PRIBADI Hafidah, Nur Hafidz Hamidah Yusuf, Abdul Hendry Sakke Tira, Hendry Sakke Herlina Herlina Hikmah Hikmah I Wayan Joniarta I.B. Alit, I.B. Ida Bagus Gde Gianyar, Ida Bagus Ikut, Camilus Isidorus Indriawati, Aulia IRA DARMAWANTI Irgi Biantara Irine Putri Nalaria Isnaini Putri Arifin Jaro'ah, Siti Kristanto, Ardhy Kristianingsih, Eni KURNIATAMA, SONYADI KUSUMA WARDANI Kusumawati, Yupie Laurina, Nia Alna Lina Listyawati M Syahrul Made Wijana, Made Marianingsih, Ita Merita Arini Moch Zihad Islami Muchayatin Muchayatin Muchayatin, Muchayatin Muhammad Yusron Maulana El-Yunusi Mutiarachim, Atika Nugraha, Asta Nur Widawati, Desi Nurajizah Nurajizah Nurpatria Nurpatria, Nurpatria Pandri Pandiatmi Paramarta, M.Magistra Apta Parju Parju Parju Parju Parju, Parju Pradanawan Febiansyah Nugraha Prasetyo, Heru Eko Pratiwi, Silvi Priyombodo, Bony Purnawarman Purnawarman, Purnawarman Puspitowarno Puspitowarno Rahman, Fitri Aulia Ratna Diyah Ayu Permatasari Rizkina Intan Pandini RR. Ella Evrita Hestiandari Rudi Hartono Rudy Sutanto S.H. Pamuji, S.H. Sadam Husaini SAYIDATIN NASAROH Setyabudi, Setyabudi Setyawati, Selvia Lilis Setyobudi Setyobudi Setyobudi Setyobudi Setyonugroho, Winny Sinarep Sinarep Siti Aminah Sonia, Eva Sri Suprapti Sukardi Sukardi Sukirman Sukirman Sulistyani Sulistyani Suparmi Suparmi Suparmi Suparmi Suroto suroto Suroto Suroto Suyati - Tariza Aprilia Devianti Tety Aprilla Rismawani Tiara Putri Innayah Tri Widayati Vania Ardelia Warih Andan Puspitosari Widi - Hariyanti Wulan Sari, Nova Lailan Wuryantoro, Javier Atallariz Yesung Allo Padang Yesung Allo Padang, Yesung Allo Yolandha Raharjo Yunita, Lisa Erfi