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All Journal Jurnal Hortikultura Indonesia (JHI) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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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 | DOI: 10.62945/ijesh.v1i4.373

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.
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): Juli: 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.
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.
The Influence of Social Media and Financial Literacy on Decision to Use Shopee PayLater (Case Study of the Young Generation in Surakarta) Fany Nur Zabrina; Suprihati; Dwi Septiana Wulandari; Nathania Regita Cahyani
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Management, Entrepreneursh
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i1.72

Abstract

For today’s young generation, Shopee PayLater makes it easy to make payment transactions. This research aims to determine the influence of financial literacy and social media on the decision to use Shopee Paylater among the young generation of Surakarta, Indonesia. This research is quantitative research. Using multiple linear regression analysis, through immersion tests, validity tests, reliability tests, classical assumption tests and F tests. The population in this study is the younger generation in Surakarta. The sample for this research was 60 samples. The results of this research show that financial literacy and social media both partially influence the decision to use Shopee Paylater.
Kinerja Instansi Pemerintah Daerah Berdasarkan Pengaruh Akuntabilitas Dana BOK, Mutu Pelayanan Publik, dan Komitmen Organisasi terhadap Kinerja Puskesmas : (Studi Kasus pada Puskesmas Grogol, Sukoharjo) Armawandani, Anisa; Dewi, Maya Widyana; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.139

Abstract

This study aims to analyze the effect of accountability in managing the Health Operational Assistance (BOK) fund, public service quality, and organizational commitment on the performance of local government institutions at Puskesmas Grogol, Sukoharjo Regency. A quantitative approach was employed with 55 respondents selected through probability sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression. The results indicate that accountability and organizational commitment have a significant positive effect on employee performance, whereas public service quality has no significant effect. Simultaneously, the three variables affect performance with an adjusted R² value of 0.321. These findings emphasize that improving public institution performance is not solely determined by service quality but also by strong accountability systems and employee commitment. This study provides practical implications for local governments to strengthen public fund management and foster a committed work culture to enhance the quality of public health services.
Implementasi Tax Planning PPH Badan Atas Peredaran Bruto Sesuai PP No 55 Tahun 2022: (Studi Kasus PT. XYZ) Fauziyyah, Ulfah; Suprihati; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.142

Abstract

This study aims to analyze, evaluate, and compare the efficiency of corporate income tax burdens between the application of the Final Income Tax rate of 0.5% under Government Regulation No. 55 of 2022 and the general corporate tax rate stipulated in Article 17 with the facility of Article 31E of the Income Tax Law at PT. XYZ, a printing company with annual gross turnover below IDR 4.8 billion. The research employs a descriptive qualitative approach using the company’s 2022 financial statements and related tax documents as primary data. The results reveal that applying the final tax rate leads to tax payable of IDR 8,370,000, significantly lower than the general rate of IDR 20,976,395, creating a difference of IDR 12,606,395. In addition to financial efficiency, the final tax rate offers administrative simplicity as it does not require complex fiscal reconciliation. Nevertheless, the use of the final tax rate is limited to three years for limited liability companies, meaning the firm must prepare strategies for transitioning to the general tax regime in the future. These findings highlight that lawful and strategic tax planning is crucial to enhance financial efficiency while ensuring long-term compliance.
Co-Authors Agus Subekti Armawandani, Anisa Arnol Tamo Ama azizah khasanah BUDIYONO Dafa Putra Wijaya Darmanto Darmanto Dinara Kharisma Sari Dwi Septiana Wulandari Dzikriya Syukriyana ENDANG PUDJIHARTATI Fany Nur Zabrina Fauziyyah, Ulfah Hadi Samanto, Hadi Heri Margono Iin Emy Prastiwi Indra Lila Kusuma Itsna Aufa Syafiqoti As-Sholikhah Kartikasari, Octavia Dwi Living Ikhsaniyah LMS Kristiyanti, LMS Lubis, Monang Maya Widyana Dewi Merliana Dewi Astuti Nathania Regita Cahyani Pasaribu, Tilam Purwanto Putri, Viona Tia Putriana, Rista Rika Rahmasari Rukmini Saputra, Alfa Sada Sri Lestari Yuli Prastyatini SUMADI SUMADI Wikan Budi Utami Wilhelmus Datong Kelore