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All Journal Publikauma : Jurnal Administrasi Publik Universitas Medan Area Jurnal Organisasi Dan Manajemen Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Perilaku dan Strategi Bisnis Mudir : Jurnal Manajemen Pendidikan International Journal of Economics, Business and Accounting Research (IJEBAR) Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat Alibbaa': Jurnal Pendidikan Bahasa Arab TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Sistem Cerdas dan Rekayasa AMMA : Jurnal Pengabdian Masyarakat Jurnal Rekayasa Sistem Informasi dan Teknologi Jurnal Pengabdian Widya Dharma
Darmanto
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Analisis Kontribusi dan Efektivitas Pajak dan Retribusi Daerah terhadap Pendapatan Asli Daerah: Studi Kasus di BPKPAD Kota Sukoharjo Tyas, Nofi Wahyuning; Kristiyanti, LMS; Darmanto
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.v4i1.117

Abstract

Penelitian ini bertujuan untuk menganalisis kontribusi dan efektivitas pajak serta retribusi daerah terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sukoharjo. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan realisasi anggaran PAD tahun 2018 hingga 2022. Hasil penelitian menunjukkan bahwa pajak dan retribusi daerah memberikan kontribusi yang signifikan terhadap PAD, dengan rata-rata kontribusi berada pada kategori sangat baik. Selain itu, tingkat efektivitas penerimaan pajak dan retribusi daerah berada pada kategori efektif hingga sangat efektif sesuai dengan kriteria rasio efektivitas. Temuan ini mengindikasikan bahwa optimalisasi pengelolaan pajak dan retribusi daerah dapat menjadi strategi utama dalam meningkatkan kapasitas fiskal daerah.
Analisis Penerapan Pajak Penghasilan Pasal 22 atas Barang Impor pada PT YTI Berdasarkan PMK No. 34/PMK.010/2017 dan PMK No. 182/PMK.04/2016 Salindri; Darmanto; Pardanawati, Sri Laksmi
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.v4i1.120

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Pajak Penghasilan (PPh) Pasal 22 atas barang impor pada PT YTI berdasarkan ketentuan dalam PMK No. 34/PMK.010/2017 dan PMK No. 182/PMK.04/2016. Pendekatan yang digunakan adalah kualitatif dengan pengumpulan data primer melalui wawancara dan dokumentasi, serta data sekunder berupa peraturan perundang-undangan dan arsip perusahaan. Hasil penelitian menunjukkan bahwa PT YTI telah menerapkan tarif PPh 22 sebesar 2,5% untuk transaksi menggunakan Angka Pengenal Impor (API) dan 10% untuk barang impor tertentu, sesuai dengan ketentuan yang berlaku. Prosedur perhitungan, pemungutan, penyetoran, dan pelaporan pajak juga telah dijalankan sesuai regulasi. Temuan ini mencerminkan tingkat kepatuhan perusahaan terhadap peraturan perpajakan dan memberikan gambaran praktis penerapan pajak impor di lapangan
Pengaruh Online Customer Review, Citra Merek, dan Kualitas Produk Terhadap Minat Beli di Instagram Amalia, Amah; Darmanto
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 2 (2023): Agustus
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i2.3795

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh online customer review, citra merek, dan kualitas produk terhadap minat beli kosmetik Jafra di instagram. Jenis Penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 100 responden. Hasil penelitian menunjukan bahwa online customer review, citra merek, dan kualitas produk secara parsial dan simultan berpengaruh positif dan signifikan terhadap minat beli kosmetik Jafra. Penelitian ini membuktikan bahwa  semakin baik online customer review, semakin kuat citra merek, dan semakin baik kualitas produk maka akan mendorong peningkatan minat beli kosmetik Jafra di media sosial Instagram.
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
Development of Genre-Based Arabic Teaching Materials Inspired by Kediri Ulama to Enhance Students’ Motivation Zubairi, Ahmad; Asrori, Imam; Nurhidayati; Judijanto, Loso; Darmanto; Azizah, Suti Mega Nur
Alibbaa': Jurnal Pendidikan Bahasa Arab Vol. 6 No. 2 (2025): Vol. 6 No. 2 (2025)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/ajpba.v6i2.21569

Abstract

An ongoing issue in the majority of schools is the lack of enthusiasm among students for Arabic classes. The purpose of this research is to identify effective strategies for piquing students' interest in Arabic language acquisition through the creation of genre-based pedagogical resources informed by the works of Kediri ulama. There are 60 Students from Madrasah Aliyah Sunan Gunung Jati who were divided into two groups for the study: one group was given a pre-test and the other group was given an experimental assignment. The study used a quasi-experimental approach. Product Moment Correlation, Cronbach's Alpha, Levene's test, Shapiro-Wilk test, and Independent Sample T-test were used to assess the quantitative data that was collected from a learning motivation questionnaire. Students' intrinsic motivation to learn Arabic was significantly higher in the experimental group compared to the control group after the development and implementation of genre-based instructional materials. To ensure that instructional materials are relevant and practical in madrasah education, the study stresses the importance of collaboration among historians, educators, and professionals in the Arabic language.
THE INFLUENCE OF FIRM SIZE, DEBT POLICY, FINANCIAL PERFORMANCE, AND CAPITAL STRUCTURE ON STOCK RETURNS IN MINING COMPANIES LISTED ON THE IDX IN 2018–2024 Aprianingsih, Heny; darmanto; Budi Utami, Wikan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18292

Abstract

This study aims to determine the partial influence of firm size, debt policy, financial performance, and capital structure on stock returns in mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2024. The sample consisted of 15 mining companies listed on the IDX during that period. The results indicate that firm size does not significantly affect stock returns, suggesting that company size is not a primary consideration for investors when assessing stock return prospects in the mining sector. Debt policy also does not have a significant effect, indicating that a company's leverage level is not a key factor in investment decisions in this sector. Financial performance similarly does not significantly influence stock returns, suggesting that historical financial ratios are less relevant for predicting stock price movements in mining. However, capital structure has a significant positive effect on stock returns, indicating that a company's capital composition is an important factor for investors. An optimal capital structure can signal the company's ability to manage risks and seize growth opportunities. Simultaneously, all independent variables together significantly influence stock returns, highlighting that internal company factors collectively have limited impact, as investors tend to focus on external factors such as commodity prices, global economic conditions, and regulations. Keywords: Firm Size, Debt Policy, Financial Performance, Capital Structure, Stock Return
Persepsi Pengusaha Dan Dampak Pemakaian Kebijakan Perpajakan Elektronik (Etax) Dalam Meningkatkan Efisiensi Administrasi Pajak Di Sektor Perdagangan Online Di Kota Surakarta Anwar, Muchammad Syaiful; Darmanto; Ma’ruf, Muhammad Hasan
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.v4i3.152

Abstract

This study aims to analyze the influence of online business owners’ perception and the implementation of electronic tax policy on tax administration efficiency in Surakarta City. A quantitative approach was employed by distributing questionnaires to 30 online business respondents who had used the digital tax system for at least one year. Data were analyzed using multiple linear regression, including validity, reliability, classical assumption, t-test, and F-test. The results indicate that business owners’ perception has a positive and significant effect on tax administration efficiency. Similarly, the implementation of electronic tax policy shows a stronger and more dominant positive influence on improving tax administrative efficiency. Simultaneously, both variables explain 68.1% of the variation in tax administration efficiency. These findings highlight that the success of digital tax implementation depends not only on the quality of the system but also on taxpayers’ positive perception and willingness to utilize the policy effectively.
Co-Authors AGUS PRAYITNO Agus Prayitno Amalia, Amah Anwar, Muchammad Syaiful Aprianingsih, Heny Azizah, Suti Mega Nur Basuki Sri Rahayu Budiyono Budiyono Cahyanto, Gilang eko Dhaniswara, Erwin Dwi, Dwi Harjanti Ely Sufianti Esti Setiawati Etheldreda Prabandasari Bria Hizkia, Daud Imam Asrori Imam Taufiq Judijanto, Loso Karlina Hogiana Suprihadi Putri Khoirul Anwar Kurniawan Budhi , Robby Kusala, Vajra Vidya Lalong, Etha Margharetha Lisman Manurung LMS Kristiyanti, LMS LMS. Kristiyanti Ma’ruf, Muhammad Hasan Nurhidayati Oktavianus Satu Pardana Wati, Sri Laksmi Putri, Netty Fitriana Qiftiyah, Maemunatussa’dayatul Renitasari, Delta Ayu Reynold, O. T Salindri Septiani, Reni Setyadi, Achmad Umar Sidi, Pramono Slamet Riadi Sri Laksmi Pardanawati, Sri Laksmi Sri Wardaya Suprihati Suprihati - Syahla Trisno, Indra Budi Tyas, Nofi Wahyuning Utami, Fuji Widianto Yonatan, Widianto Wikan Budi Utami Yenni Maria Sridarta Zaneta, Aulia Zubairi, Ahmad