Article Per Year (5 Year)
p-Index From 2020 - 2025
2.169
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Pajak dan Analisis Ekonomi Syariah Indonesian Journal of Education and Social Humanities Jurnal Pertanian Agros Proceeding of The International Conference on Management, Entrepreneurship, and Business
Suprihati
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN SEBAGAI PENENTU PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR Wilhelmus Datong Kelore; Darmanto; Suprihati
Media Akuntansi Vol 33 No 01 (2021): Januari - Juni 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i01.110

Abstract

Companies in Indonesia have a number of adverse impacts due to the company's operations, so companies need to take responsibility by disclosing Corporate Social Responsibility (CSR). This study aims to examine the effect of profitability, leverage, company size, and company growth on CSR disclosure. The population of data in this study were 144 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period and a sample of 40 companies. The selection of this sample uses a purposive sampling method. The data source is taken from www.idx.co.id. Data analysis of this study uses multiple linear regression which results that variable company size has a positive and significant effect on CSR disclosure, while profitability, leverage and company growth variables have no significant effect on CSR disclosure..
Pengaruh Pelatihan, Pendidikan, dan Pengalaman Kerja terhadap Efektivitas Sistem Informasi Akuntansi Kartikasari, Octavia Dwi; Dewi, Maya Widyana; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.91

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman kerja, pelatihan, dan pendidikan terhadap efektivitas penggunaan Sistem Informasi Akuntansi (SIA) di Kantor Kecamatan Delanggu, Klaten. Data primer digunakan dengan melibatkan 42 responden yang terlibat langsung dalam sistem informasi akuntansi. Metode analisis yang digunakan mencakup uji kualitas data, uji asumsi klasik, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengalaman kerja, pelatihan, dan pendidikan, baik secara parsial maupun simultan, memiliki pengaruh signifikan terhadap efektivitas penggunaan SIA. Uji F menunjukkan bahwa ketiga variabel independen secara simultan mempengaruhi efektivitas SIA dengan signifikan. Uji T mengonfirmasi bahwa setiap variabel secara individu juga berpengaruh positif terhadap efektivitas SIA. Koefisien determinasi (R²) menunjukkan bahwa 87,7% variasi dalam efektivitas SIA dapat dijelaskan oleh pengalaman kerja, pelatihan, dan pendidikan, sementara 12,3% sisanya dipengaruhi oleh faktor lain. Penelitian ini menyarankan peningkatan pelatihan dan pendidikan rutin untuk meningkatkan efektivitas penggunaan SIA di masa mendatang.
Improving Students' Understanding of Islamic Education Learning through Value-Based Learning Approach at SMP Negeri 2 Hutauraja Tinggi Lubis, Monang; Pasaribu, Tilam; Suprihati
Indonesian Journal of Education and Social Humanities Vol. 1 No. 4 (2024): DECEMBER 2024
Publisher : MANDAILING GLOBAL EDUKASIA

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

Abstract

This study aims to improve students' understanding of Islamic religious education learning through the Value-Based Learning Approach. This study is a classroom action research that uses four steps, namely planning, action, observation and reflection. The subjects of this study were junior high school students. The data for this study were obtained using test and observation techniques. Tests are used to measure learning and observations are used to analyze teacher and student learning activities. The data analysis technique used in this study is descriptive statistics by comparing the results obtained with indicators of research success. The results of the study indicate that through the Value-Based Learning Approach, students' understanding of Islamic religious education learning can be improved. This can be seen from the increase in the percentage of student learning completion in each cycle with details of the pre-cycle 40.89%, the first cycle 68.87% and in the second cycle it increased to 90.32%. Thus, through the Value-Based Learning Approach can be used as an alternative to improve students' understanding of Islamic religious education learning.
Analisis Pengaruh Harga, Inovasi Rasa, dan Daya Tarik Kemasan Minuman Teh Jumbo terhadap Preferensi Konsumen Teh Botol Pabrikan : Studi Kuantitatif tentang Perilaku Konsumen di Jawa, Indonesia. Budiarto, Gatot; Suprihati; Samanto, Hadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17628

Abstract

The packaged tea beverage industry in Indonesia, once a dominant player, is currently facing a decline in market performance. This trend is accompanied by the rapid rise of “Teh Jumbo”—a large-sized, street-sold iced tea that is affordable and highly favored by consumers across Java. This study was prompted by the concern that the growing popularity of Teh Jumbo might be influencing the declining preference for factory-produced bottled tea. The research aims to investigate the impact of price, flavor innovation, and packaging appeal of Teh Jumbo on consumer preferences for branded bottled tea. A quantitative approach was employed using a questionnaire distributed to respondents in several regions across Java, and data were analyzed using multiple linear regression. The findings reveal that all three factors significantly influence consumer preferences, with flavor innovation emerging as the most dominant. These insights provide a better understanding of shifting consumer behavior in the competitive tea beverage market. Keywords : Consumer Preference, Price, Flavor Innovation, Packaging Appeal, Teh Jumbo
Pengaruh Pajak Restoran, Pajak Parkir, dan Pajak Air Tanah Terhadap Pendapatan Asli Daerah Kabupaten Wonogiri Rika Rahmasari; Indra Lila Kusuma; Suprihati
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1219

Abstract

The analysis in this study aims to evaluate the influence of Restaurant Tax, Parking Tax, and Groundwater Tax on the Regional Original Revenue (PAD) of Wonogiri Regency. A quantitative method was applied in this research, utilizing historical data collected from the Regional Financial Management Agency (BPKD) of Wonogiri Regency for the 2020–2024 period. The results indicate that the Restaurant Tax does not have a significant effect on PAD, with a significance value of 0.204. In contrast, both the Parking Tax and Groundwater Tax have a positive and significant impact on PAD, with significance values of 0.001 and 0.007, respectively. These findings suggest that although the number of restaurants has increased, the demand for restaurant services has not kept pace. Meanwhile, the growth in motor vehicle numbers and public awareness of groundwater tax obligations have contributed to the increase in PAD. This study recommends enhancing the effectiveness of tax management and improving public outreach regarding tax obligations by the local government.
SOSIALISASI BUDIDAYA LELE BIOFLOK: INOVASI PERTANIAN AKUAKULTUR MENUJU LINGKUNGAN BERKELANJUTAN DAN ECO INDUSTRI DI DUKUH SAWIT, SUKOHARJO Sumadi, Sumadi; Heri Margono; Budiyono; Suprihati; Iin Emy Prastiwi; Dafa Putra Wijaya; Merliana Dewi Astuti; Itsna Aufa Syafiqoti As-Sholikhah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.17355

Abstract

Tujuan kegiatan pengabdian masyarakat ini adalah sosialisasi dan edukasi mengenai budidaya lele dengan sistem bioflok, dengan harapan dapat meningkatkan pengetahuan, keterampilan, dan kesadaran masyarakat terhadap pentingnya inovasi teknologi yang mendukung keberlanjutan lingkungan. Pengabdian kepada Masyarakat ini dilaksanakan pada tanggal minggu 18 Mei 2025 pada masyarakat dukuh Sawit, Daleman, Nguter, Sukoharjo. Kegiatan ini dilakukan melalui seminar, diskusi interaktif, dan pemutaran video edukatif. Hasil pelaksanaan kegiatan pengabdian masyarakat ini berjalan dengan baik dan memperoleh respon positif dari peserta. Sosialisasi mengenai budidaya lele dengan sistem bioflok berhasil meningkatkan pemahaman dan keterampilan masyarakat dalam mengadopsi teknologi akuakultur yang efisien dan ramah lingkungan. Kegiatan ini juga membuka wawasan masyarakat terhadap pentingnya konsep eco industri, yaitu sistem usaha yang memperhatikan keseimbangan antara produktivitas, efisiensi, dan keberlanjutan lingkungan. Secara keseluruhan, kegiatan ini telah menunjukkan potensi besar dalam mendorong perubahan positif dalam praktik budidaya ikan di masyarakat Sawit, Daleman, Nguter Sukoharjo ini, serta membuka peluang pengembangan usaha mikro berbasis sumber daya lokal.
RESPONS FISIOLOGIS DAN HASIL SORGUM (Sorghum bicolor L) VARIETAS LOKAL WATAR HAMMU MITING TADDA TERHADAP BERBAGAI VARIASI DOSIS NITROGEN Arnol Tamo Ama; Suprihati
Jurnal Pertanian Agros Vol 27 No 3 (2025): EDISI JULI
Publisher : Fakultas Pertanian Universitas Janabadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37159/jpa.v27i3.90

Abstract

Sorghum (Sorghum bicolor L) is one type of cereal plant that is a local and national food because it is resistant to disease and can be cultivated on marginal land. The local variety Watar Hammu Miting Tadda comes from East Sumba and has the potential to be developed in the highlands such as Kopeng, Central Java, which has different climate and soil characteristics. This study aims to determine the response of local sorghum Watar Hammu Miting Tadda to nitrogen (N) fertilizer. The study used an experimental method with a Randomized Block Design (RAK), five N fertilizer dose treatments (control; 2.44; 3.69; 4.89; and 6.08 g/plant), and four groups. The parameters observed included plant height, number of leaves, stem diameter, dry stalk weight, panicle length, seed weight per plant, tiled seed weight, and 100 seed weight. The results of the analysis showed that the N fertilizer dose treatment had a very significant effect on plant height at the age of 6 MST, with the highest height obtained at a dose of 6.08 g/plant (104.49 cm). However, the treatment did not significantly affect other parameters, such as seed weight and panicle length. The highest seed weight was recorded at a dose of 3.69 g/plant (302.38 g). This indicates that plant vegetative growth is more responsive to N fertilizer than harvest yields. These results also demonstrate the importance of site-specific nutrient management and the use of adaptive varieties to optimize yields.
The Influence of Total Assets, Total Debt, Total Equity and Total Sales on Net Profit In Cigarette Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018-2022 Utami, Wikan Budi; Utari Evy Cahyani; Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17819

Abstract

This study aims to determine and analyze the partial effect of total assets, total debt, total equity and total sales on net profit in cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2022. This type of research is quantitative research. The data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is the quantitative descriptive method. The results obtained from this study conclude that partially total assets, total equity, and total sales have a significant effect on net profit in cigarette sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. While total debt does not have a significant effect on net profit in cigarette sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. Keywords: Assets, Debt, Equity, Sales, Net Profit
THE INFLUENCE OF REWARD, COMPETITIVE ADVANTAGE, INNOVATION, ENTREPRENEURSHIP ON FINANCIAL PERFORMANCE IMPROVEMENT: LEARNING VARIABLES MEMODERATING COMPETITIVE ADVANTAGE AND INNOVATION ON BATIK ENTREPRENEURS IN SURAKARTA Darmanto; Basuki Sri Rahayu; Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.18015

Abstract

The goal of national development is to make Indonesian society an advanced society. Such a condition is highly desired by our nation. One way to achieve this condition is by improving the performance of batik entrepreneurs in Surakarta. The purpose of this study is to formulate the positive and significant influence of rewards on financial performance, the positive and significant influence of competitive advantage on financial performance. The positive and significant influence of innovation on financial performance. The positive and significant influence of entrepreneurship on financial performance. Learning variables moderate competitive advantage and innovation on financial performance. This study was conducted on Batik entrepreneurs in Surakarta, namely in the Laweyan Batik village and the Kauman Batik village as well as in the Klewer market and the Pusar Grosir Solo shopping center. A sample of 100 was selected using the convenience sampling technique, the analysis used was (SEM) Structural Equation Model. This is used to test the influence of Independent variables consisting of reward variables, competitive advantage, innovation, entrepreneurship on financial performance, The role of learning variables in moderating competitive advantage and innovation on the financial performance of batik entrepreneurs in Surakarta. The results of this study are all hypotheses formulated are proven. 1. Proving the existence of a positive and significant influence of rewards on financial performance 2. Positive and significant influence of competitive advantage on financial performance. 3. Positive and significant influence of innovation on financial performance. 4. Positive and significant influence of entrepreneurship on financial performance. 5. Positive significant influence of learning on financial performance. 6. Learning variables moderate competitive advantage and innovation on financial performance. Keywords: 1. Reward 2, competitive advantage_3, innovation 4. Entrepreneurship_5, Learning
Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Desa Kadokan Putriana, Rista; Suprihati; Samanto, Hadi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.132

Abstract

This study aims to examine the influence of tax knowledge, tax officer services, and tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Kadokan Village. A quantitative approach was applied using a simple random sampling method. The sample consisted of 95 taxpayers drawn from a total population of 1,720. Primary data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, as well as t-test and F-test with SPSS version 23. The findings reveal that tax knowledge has a significant positive effect on taxpayer compliance, while tax officer services and tax sanctions show no significant effect. The coefficient of determination (Adjusted R²) of 15.4% indicates that most of the variation in taxpayer compliance is explained by factors outside the tested variables. These results highlight the importance of tax education and outreach programs in enhancing taxpayer compliance with local tax obligations.
Co-Authors Armawandani, Anisa Arnol Tamo Ama Basuki Sri Rahayu Budiarto, Gatot BUDIYONO Dafa Putra Wijaya Darmanto Darmanto Darmanto Dwi Septiana Wulandari Dzikriya Syukriyana Fany Nur Zabrina Fauziyyah, Ulfah Hadi Samanto, Hadi Heri Margono Iin Emy Prastiwi Iin Emy Prastiwi, Iin Emy Indra Lila Kusuma Itsna Aufa Syafiqoti As-Sholikhah Kartikasari, Octavia Dwi Living Ikhsaniyah Lubis, Monang Maya Widyana Dewi Merliana Dewi Astuti Nathania Regita Cahyani Pasaribu, Tilam Putriana, Rista Rika Rahmasari Rukmini SUMADI SUMADI Supaporn Akkapin Utari Evy Cahyani Wikan Budi Utami Wilhelmus Datong Kelore