Garuda - Garba Rujukan Digital

THE INFLUENCE OF DIGITAL PAYMENT TECHNOLOGY, SERVICE SPEED, AND TRANSACTION SECURITY ON ONLINE REPURCHASE DECISIONS (CASE STUDY IN CENTRAL JAVA, INDONESIA) Prastiwi, Iin Emy; Suprihati; Supaporn Akkapin
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.v9i2.18268

This study aims to analyze the influence of digital payment technology, service speed, and transaction security on online repurchase decisions among consumers in Central Java. The type of research used is quantitative with a survey approach, where data is obtained by distributing questionnaires to e-commerce consumers in the Central Java region. Data analysis was carried out using multiple linear regression using a partial significance test (t-test). The results of the study indicate that the three independent variables have a positive and significant effect on online shopping decisions again. First, digital payment technology (X1) with a significance value of 0.010 < 0.05 has a significant positive effect, which means that the easier and safer the digital payment method, the higher the tendency of consumers to make repeat purchases. Second, service speed (X2) with a significance value of 0.000 < 0.05 also has a significant positive effect, indicating that fast service encourages consumer loyalty. Third, transaction security (X3) with a significance value of 0.012 < 0.05 has a significant positive effect, in which data protection and payment security increase consumer confidence to shop again. Overall, this study confirms that digital payment technology, service speed, and transaction security are important determinants in building online consumer loyalty in Central Java.

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

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

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

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.

Determinasi Profitabilitas Perusahaan: Studi Empiris atas Modal Kerja, Leverage, dan Pertumbuhan Penjualan di Industri Barang Konsumsi BEI 2019–2022 Putri, Viona Tia; Suprihati; Utami, Wikan Budi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i1.116

Penelitian ini bertujuan untuk menganalisis pengaruh perputaran modal kerja, leverage, dan pertumbuhan penjualan terhadap profitabilitas perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022. Penelitian menggunakan data sekunder dari laporan keuangan 20 perusahaan yang dipilih melalui teknik purposive sampling. Analisis dilakukan dengan regresi linear berganda disertai uji asumsi klasik. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif signifikan terhadap profitabilitas, sedangkan perputaran modal kerja dan pertumbuhan penjualan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa peningkatan penggunaan utang (leverage) secara tidak proporsional dapat menekan laba perusahaan, sementara efisiensi modal kerja dan peningkatan penjualan belum cukup efektif dalam mendorong profitabilitas selama periode pengamatan. Nilai adjusted R² sebesar 0,596 menunjukkan bahwa ketiga variabel independen menjelaskan 59,6% variasi profitabilitas.

Analisis Sistem Pengawasan MUI Terhadap Sertifikat Halal pada UMKM di Kota Surakarta Purwanto; Suprihati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5132

This study aims to analyze the role of the Indonesian Ulema Council (MUI) in supervising the halal certification process for Micro, Small, and Medium Enterprises (MSMEs) in Surakarta City. The research method used is descriptive qualitative, involving MSME actors, MUI Surakarta officers, and a number of related documents. The results of the study indicate that MUI has an important role in ensuring the halalness of products and increasing consumer confidence. Initially, halal certification was issued by MUI Surakarta, but now the authority has been transferred to the Halal Product Guarantee Organizing Agency (BPJPH) under the Ministry of Religion. However, MUI still has a role in supervision through its fatwas and monitoring of products in circulation. MSMEs in Surakarta face challenges in obtaining halal certification, such as limited resources and knowledge of certification procedures. However, halal certification not only benefits consumers, but also producers, because products with a halal label can increase customer trust and loyalty. The effectiveness of the MUI supervision system in Surakarta already has a strong foundation, but there is still a need for improvement, especially in facing the challenges of the digital era and dynamic regulatory changes. This study presents a new approach with a focus on the analysis of the MUI supervision system for halal certification of MSMEs in Surakarta based on product identification, type, nature, and characteristics. The final result is that the role of MUI in facilitating and supervising the halal certification process is very important to improve the effectiveness of supervision and facilitate MSME access to halal certification. This study provides valuable insights for policy makers and halal industry players in improving the effectiveness of supervision and facilitating MSME access to halal certification.

Limiting Nutrients for flower and Seed Formation of Viola (Viola cornuta L.) Saputra, Alfa Sada; Suprihati; Pudjihartati, Endang
Jurnal Hortikultura Indonesia (JHI) Vol. 10 No. 3 (2019): Jurnal Hortikultura Indonesia
Publisher : Indonesian Society for Horticulture / Department of Agronomy and Horticulture

Hara fosfat dan atau kalium menjadi faktor pembatas pada pembentukan bunga dan produksi benih tanaman viola (Viola cornuta L). Penelitian ini bertujuan untuk mengetahui pengaruh hara pembatas terhadap jumlah bunga dan komponen hasil benih tanaman tetua betina viola. Penelitian dilaksanakan pada Juni sampai Agustus 2018 di kebun PT. Selektani Horticulture, Magelang. Penelitian ini dilakukan dengan pendekatan Minus One Element Technique dengan 5 perlakuan yaitu Standar Sub Tropis, modifikasi tropis, P, K, PK yang diulang sebanyak 5 kali sehingga didapatkan 25 satuan percobaan. Hasil pengamatan dianalisis dengan metode sidik ragam dengan akurasi 95%. Untuk mengetahui perbedaan antar perlakuan digunakan Uji DMRT dengan tingkat probabiltas 5%. peubah pengamatan meliputi jumlah bunga, jumlah polong, bobot basah polong, bobot kering polong, bobot kering benih, jumlah biji per polong. Dari sisi mutu meliputi daya berkcambah benih (DB), kecepatan perkecambahan (KCT) dan keserempakan perkecambahan (KST). Tanpa pemupukan P dan K, tanaman hanya menghasilkan jumlah bunga, jumlah polong, benih bersih per tanaman dan daya berkecambah berturut-turut 76.62%, 73%, 57.95% dan 53% dibandingkan perlakuan Standar Sub Tropis. Kata kunci: minus one element technique, produksi benih, tanaman hias, unsur P dan K.

Analisis Sistem Pengawasan MUI Terhadap Sertifikat Halal pada UMKM di Kota Surakarta Purwanto; Suprihati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5132

This study aims to analyze the role of the Indonesian Ulema Council (MUI) in supervising the halal certification process for Micro, Small, and Medium Enterprises (MSMEs) in Surakarta City. The research method used is descriptive qualitative, involving MSME actors, MUI Surakarta officers, and a number of related documents. The results of the study indicate that MUI has an important role in ensuring the halalness of products and increasing consumer confidence. Initially, halal certification was issued by MUI Surakarta, but now the authority has been transferred to the Halal Product Guarantee Organizing Agency (BPJPH) under the Ministry of Religion. However, MUI still has a role in supervision through its fatwas and monitoring of products in circulation. MSMEs in Surakarta face challenges in obtaining halal certification, such as limited resources and knowledge of certification procedures. However, halal certification not only benefits consumers, but also producers, because products with a halal label can increase customer trust and loyalty. The effectiveness of the MUI supervision system in Surakarta already has a strong foundation, but there is still a need for improvement, especially in facing the challenges of the digital era and dynamic regulatory changes. This study presents a new approach with a focus on the analysis of the MUI supervision system for halal certification of MSMEs in Surakarta based on product identification, type, nature, and characteristics. The final result is that the role of MUI in facilitating and supervising the halal certification process is very important to improve the effectiveness of supervision and facilitate MSME access to halal certification. This study provides valuable insights for policy makers and halal industry players in improving the effectiveness of supervision and facilitating MSME access to halal certification.

PEMBERDAYAAN EKONOMI MASYARAKAT DESA MELAUI PELATIHAN MANAJEMEN UNTUK UMKM DAN PENGENALAN TEKNOLOGI DENGAN PELATIHAN ECOPRINT DI DESA NGEMPLAK, SUKOHARJO Suprihati; Sri Lestari Yuli Prastyatini; Rukmini; Budiyono; LMS Kristiyanti; Fany Nur Zabrina; Merliana Dewi Astuti; Agus Subekti
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.v7i2.17898

Kuliah Kerja Nyata (KKN) adalah program akademik yang wajib diikuti oleh mahasiswa sebagai bagian dari kurikulum pendididkan tinggi. Program ini bertujuan untuk memberikan pengalaman belajar yang nyata dan aplikatif bagi mahasiswa dalam menerapkan teori dan konsep yang telah dipelajari di bangku kuliah. Salah satu kegiatan dalam KKN ini ialah memberikan pelatihan ecoprint di desa Ngemplak, Kecamatan Kartosuro, Kabupaten Sukoharjo, Provinsi Jawa Tengah. Pelatihan ecoprint ini bertujuan untuk meningkatkan kemampuan dan pengetahuan pelaku UMKM dalam menghasilkan produk yang ramah lingkungan dan memiliki nilai ekonomis. Metode yang dilakukan pada pelatihan berupa metode pendampingan. Analisis permasalahan dari pelaku UMKM di desa Ngemplak belum dikenalkan ecoprint yang dapat digunakan sebagai alat Pendidikan untuk mengajarkan konsep-konsep alam dan kreativitas. Hasil dari pelatihan ecoprint dapat membantu menyelesaikan masalah dalam peningkatan pendapatan, mengurangi biaya produksi, mengurangi limbah dan meningkatkan kesadaran lingkungan .

Title

Found 19 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 19 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 19 Documents
Search