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All Journal Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Proceeding of National Conference on Accounting & Finance Journal of Applied Engineering and Technological Science (JAETS) Jurnal Pengabdian UNDIKMA APPLIED RESEARCH ON CIVIL ENGINEERING AND ENVIRONMENT (ARCEE) Yumary: Jurnal Pengabdian kepada Masyarakat Enthusiastic : International Journal of Applied Statistics and Data Science FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Putri, Wika Harisa
Department Of Accounting, Janabadra University, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Transportation Other

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PERSPEKTIF KEBERLANJUTAN DAN PEMBERDAYAAN DALAM PENGELOLAAN SUMBERDAYA MANUSIA SEBAGAI KENDALI RETENSI KARYAWAN (STUDI KASUS PADA KARYAWAN BANK SWASTA DI PROPINSI DAERAH ISTIMEWA YOGYAKARTA) Kusmaryati Dwi Rahayu; Wika Harisa Putri
UPAJIWA DEWANTARA: Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 2 No 2 (2018): UPAJIWA DEWANTARA: Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/mmud.v2i2.3149

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Perspektif Keberlanjutan, Kepemimpinan dalam Pemberdayaan dan Pemberdayaan Struktural terhadap Motivasi para karyawan Bank Swasta di Daerah Istimewa Yogyakarta untuk bertahan di Perusahaan. Sampel diambil sebanyak 200 orang karyawan yang telah bekerja lebih dari 2 tahun. Hasil uji Regresi Berganda menunjukkan bahwa ketiga variabel bebas tersebut berpengaruh positif signifikan terhadap Motivasi karyawan bertahan di perusahaan. Kata kunci: Keberlanjutan, Kepemimpinan dalam Pemberdayaan, Pemberdayaan Struktural, Motivasi karyawan untuk bertahan
Studi komparasi kualitas pengungkapan laporan keberlanjutan perusahaan konstruksi dalam dan luar negeri Feliana Astuti; Wika Harisa Putri
Proceeding of National Conference on Accounting & Finance Volume 1, 2019
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Perubahan paradigma bisnis ke arah yang lebih berkelanjutan telah menempatkan keseimbangan antara people, profit dan planet sebagai budaya perusahaan. Akan tetapi, berdasarkan studi empiris terdahulu, sangat sedikit perusahaan yang telah menempatkan keberlanjutan sebagai jiwa bisnisnya, khususnya pada jenis industri yang tidak diwajibkan untuk melaporkan aktivitas tanggungjawab sosialnya. Penelitian ini bertujuan untuk membandingkan kualitas laporan keberlanjutan berdasarkan indikator GRI G4 pada perusahaan asing dan domestik yang bergerak di jasa konstruksi. Data diambil dengan metode purposive pada perusahaan jasa konstruksi yang menerbitkan laporan keberlanjutan tahun 2017 dan ditemukan sejumlah 30 perusahaan. Kualitas laporan diperbandingkan antara ketiga indikator yaitu ekonomi, sosial dan lingkungan. Hasil penelitian menunjukkan bahwa secara kualitas pengungkapan, tidak terdapat perbedaaan antara perusahaan jasa konstruksi dalam dan luar negeri, baik diuji per kategori maupun diuji secara bersama. Hasil penelitian ini memperkuat temuan sebelumnya bahwa perusahaan masih sangat tergantung pada pendekatan kepatuhan pada aturan semata dalam menerapkan keberlanjutan, khususnya di industri jasa konstruksi.
Transport Demand Management Strategy Priority Assessment Based on Expert Judgment Nindyo Cahyo Kresnanto; Wika Harisa Putri
Journal of Applied Engineering and Technological Science (JAETS) Vol. 4 No. 2 (2023): Journal of Applied Engineering and Technological Science (JAETS)
Publisher : Yayasan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jaets.v4i2.1701

Abstract

The main problem of transportation is the very high growth of vehicles causing congestion, resulting in various derivative impacts such as pollution, fuel waste, time value, and other environmental problems. This problem can be solved by Transportation Demand Management (TDM). TDM is a combination of various strategies, which strategy should be chosen whose priority depends on the conditions of each region. This research was conducted in a medium-scale city by determining the priority of TDM using the Analytical Hierarchy Process (AHP) tool. The final result of the judgment is the priority weight of the TDM strategy that will be applied with a CR value of < 10%, namely the pull strategy. This strategy is represented by improving public transport services and infrastructure (especially the integration of public transport services). This study shows that the strategy group with a high AHP Consensus Index (ACI) score means a high consensus among experts.
Perception Investigation Based on the Commuting Cost Model Nindyo Cahyo Kresnanto; Wika Harisa Putri; Rini Raharti; Muhamad Willdan; Raihan Iqbal Ramadhan
Applied Research on Civil Engineering and Environment (ARCEE) Vol. 4 No. 02 (2023)
Publisher : POLITEKNIK NEGERI JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/arcee.v4i02.5546

Abstract

Travel expenses are a significant factor in transportation planning. In addition to the other aspect, travel time, the community considers expense as the necessary element in deciding which mode the communities should take. However, there is a gap between the actual transport expense and the commuter's perception. Thus, comprehensive knowledge is urgently needed particularly to be seen as a major variable in transportation planning that sided with underprivileged groups of transport poverty. The study focused on describing the correlation between income and commuting transportation expenses. The analysis was carried out using two methods. The first method is a descriptive analysis used to provide insight into the patterns and characteristics of the data obtained from interviews with 421 respondents. The second method is regression analysis (linear and nonlinear) to explain the relation pattern between the dependent (commuting transportation expenses) and independent (income) variables. The study's findings demonstrate that transportation expenses follow a negative polynomial regression pattern on income, further implying that the percentage of transportation expenses in low-income communities is significantly higher than those in high-income communities.
THE INTERRELATION OF SOCIO-DEMOGRAPHIC FACTORS AND TOURISM SPENDING ALLOCATIONS POST-COV-19 PANDEMIC IN GUNUNGKIDUL REGENCY Robby Wijaya; Nova Nova; Wika Harisa Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6548

Abstract

The Covid-19 pandemic made the tourism sector suspended and must struggle to bounce back. Gunungkidul is one of the regencies in the Province of the Special Region of Yogyakarta, which is serious about developing its tourism potential. However, the pandemic had a very significant impact on this sector, so extraordinary efforts were needed to restore economic growth contributed by the tourism sector. This study tries to re-identify the socio-demographic factors that are the key to the revival of Gunungkidul tourism and are associated with the amount of tourism expenditure allocated after the Covid-19 pandemic. Using multiple linear regression analysis and involving 504 respondents, only age affected the allocation of tourist spending of the three socio-demographic variables. In contrast, the other two variables, gender and occupation, did not affect the allocation of tourist spending
THE SPIRIT OF CONFUCIANISM IN THE DEVELOPMENT OF A HUMANIST ACCOUNTING PROFESSION Wika Harisa Putri; Nurdin Nurdin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7021

Abstract

Confucianism is a doctrine that invites us always to be agile in dealing with actual situations and conditions. Moreover, with its teachings and values such as self-civilization, moral example and prioritizing virtue ethics, these Confucian values are relevant to inspire and motivate accounting professionals to carry out their professional duties. The value of humanism contained in Confucianism aims to bring inner and outer happiness so that humans, as the centre of happiness, must be able to produce a better quality of life. The golden rule of Confucianism, "Do not do unto others what you would not want others to do unto you, " can inspire the accounting profession to act and think fairly to solve their professional job.
Inkubasi Bisnis Lokabadra sebagai Embrio Ketahanan Ekonomi Rumah Tangga Desa Mlese, Kecamatan Gantiwarno, Kabupaten Klaten, Provinsi Jawa Tengah Putri, Wika Harisa; Kresnanto, Nindyo Cahyo; Raharti, Rini; Andari, Eni
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 4 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i4.2742

Abstract

Purpose: Mlese Village is one of the villages in the Klaten Regency with a relatively strong local cultural base. Although most of the population works as farmers, local cultural preservation activities are maintained in community life. Mlese Village has a Lokabadra cultural art park built as a center for creative industry development to facilitate community interests. This art and culture park was made to be an activity center, creative industry development center, and business incubator for the village. However, because the growth rate of the business incubator is yet to be optimal, community groups who support business units need to receive assistance and increase their personal capacity to optimize the use of the Lokabadra Cultural Arts Park area. Methodology: This community service activity was carried out at the Mlese Village Cultural Park and aimed at the Lokabadra youth group. This workshop and mentoring was attended by 21 people and held for a full day. To maximize the benefits of this activity, the supporting community is also involved, so that all parties have a harmonious vision in developing Lokabadra business activities. Results: Three materials were prepared to conduct workshop activities: marketing strategy, business-space arrangement, product quality, and product presentation enhancement. The culinary development sector, one of Lokabadra's commercial sectors, was the focus of this workshop. During the workshop, attendees engaged in active consultation with resource individuals to deliberate on matters such as business space layout design, product display plans, and marketing media. The results of this activity were immediately implemented by rearranging business locations and product packaging. Limitations: Limited time, funds, synchronization, and harmonization of agendas between the parties to support the optimization of the Mlese village business incubator center are the main limitations of this program. Contribution: This mentoring activity contributes to increasing the skills and insight of the supporting community in optimizing Lokabadra's role as the business incubation center of Mlese Village.
Kontribusi Penjamin Eksternal dan Komite Keberlanjutan terhadap Skor ESG: Perbandingan Penilaian Bloomberg dan Sustainalytics Sulistyarini, Sulistyarini; Putri, Wika Harisa
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 3 (2025): Juli
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i2.3083

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh keberadaan penjamin eksternal dan komite keberlanjutan terhadap kinerja Environmental, Social, and Governance (ESG) suatu perusahaan. Studi ini juga membandingkan bagaimana dua lembaga pemeringkat ESG terkemuka—Bloomberg dan Sustainalytics—menilai dan merefleksikan faktor-faktor tersebut dalam sistem penilaian mereka. Dengan menggunakan pendekatan kuantitatif dan metode non-probability sampling, penelitian ini difokuskan pada 45 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2023. Data dianalisis menggunakan regresi linier berganda dengan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa perusahaan yang melibatkan penjamin eksternal cenderung memperoleh skor ESG yang lebih tinggi dari Bloomberg, namun tidak serta merta mampu menurunkan skor risiko ESG dari Sustainalytics. Menariknya, keberadaan komite keberlanjutan tidak menunjukkan pengaruh yang signifikan terhadap kinerja ESG pada kedua sistem penilaian tersebut. Temuan ini menyoroti kompleksitas dan inkonsistensi dalam pengakuan terhadap implementasi ESG perusahaan, serta menekankan pentingnya keselarasan yang lebih baik antara praktik perusahaan dan metodologi pemeringkatan
Pemberdayaan Kelompok Tani Kopi Desa Balerante Kabupaten Klaten Retno Lantarsih; Nindyo Cahyo Kresnanto; Rini Raharti; Wika Harisa Putri
Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i2.5598

Abstract

This service activity aims to improve the knowledge and skills of farmer groups in handling coffee plant pests and diseases, improve financial governance, improve human resource capabilities in excellent service for visitors to Balerante coffee shops, and improve the number of coffee cultivation equipment and coffee serving equipment. The target audience of the partnership program in this community is a group of coffee farmers in Balerante village, Kemalang District, Klaten Regency. The results of the activity show that farmer groups had knowledge and skills in identifying, handling, and preventing diseases in coffee plants, farmer groups carried out more intensive care of coffee plants, and farmer groups had knowledge and skills in providing excellent service to coffee shop visitors, and farmer groups already had equipment for serving coffee in larger quantities so that it could increase the capacity of the coffee shop in Balerante village.
Strategi Peningkatan Kepatuhan Pajak Melalui Pelatihan Brevet Pajak: Peran Motivasi dan Literasi Akuntansi Setianan, Andreas Ronald; Andika, Andika; Putri, Wika Harisa; Lestari, Puji
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2364

Abstract

In Indonesia, the obligation to pay taxes regulated through Law Number 28 Year 2007 is critical in the country’s fiscal structure. The self-assessment system recognizes the vital role of taxpayers in ensuring tax compliance and contribution. However, significant challenges, such as tax evasion, late payments, and incidents of incomplete payments, highlight the need to understand more deeply the factors that influence tax compliance. In addition, tax brevet training (PBP) is considered strategic to improve tax understanding and compliance, although accounting students’ interest in this program is not optimal. This study explores the moderating role of accounting literacy in the relationship between economic and quality motivation and its impact on accounting students’ interest in joining the PBP program. 200 data were collected using a quantitative approach through a questionnaire survey distributed to accounting students in Yogyakarta through Google Forms. Variable ratings were conducted using a Likert scale, while data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM). The study results show that both quality motivation and economic motivation significantly affect accounting students’ interest in participating in the PBP program. However, accounting literacy negatively moderates the effect of motivation on student interest. Furthermore, accounting literacy has no significant influence on increasing the impact of economic motivation on interest in joining the tax brevet. Based on the R Square test results, the effect of quality motivation and economic motivation moderated by accounting literacy has a moderate effect on accounting students’ interest in joining the PBP program, with a value of 0.682.
Co-Authors Andari, Eni Andika Andika Feliana Astuti Harnaji, Bimo Kusmaryati Dwi Rahayu Muhamad Willdan Nindyo Cahyo Kresnanto Nova Nova Nurdin Nurdin PUJI LESTARI Raharti, Rini Raharti, Rini Raihan Iqbal Ramadhan Ramadhan, Raihan Iqbal Retno Lantarsih Robby Wijaya Setianan, Andreas Ronald Sulistyarini, Sulistyarini Willdan, Muhamad