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All Journal Science and Technology Indonesia Al-Ibrah : Jurnal Pendidikan dan Keilmuan Islam Publikauma : Jurnal Administrasi Publik Universitas Medan Area Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Pendas : Jurnah Ilmiah Pendidikan Dasar 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 Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik IJGIE (International Journal of Graduate of Islamic Education) Alibbaa': Jurnal Pendidikan Bahasa Arab Jurnal Ilmiah ASET Indonesian Journal of Primary Science Education (IJPSE) TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Sistem Informasi dan Bisnis Cerdas Jurnal Sistem Cerdas dan Rekayasa Seminar Nasional Ilmu Terapan Teaching English and Language Learning English Journal AMMA : Jurnal Pengabdian Masyarakat Jurnal Rekayasa Sistem Informasi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Widya Dharma Palawa Jurnal Pengabdian Kepada Masyarakat
Darmanto
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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.
EXAMINING ISLAMIC EDUCATIONAL PHILOSOPHY AS A SPECIAL PHILOSOPHY Darmanto; Asy'arie, Bima Fandi; Selly Susanti, Septiani; Fatimah, Siti; Muhammad, Adamu Abubakar
AL - IBRAH Vol 10 No 1 (2025)
Publisher : STIT Al - Ibrohimy Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61815/alibrah.v10i1.528

Abstract

Philosophy is a human endeavor that studies the essence through human reason by using reason to understand and answer all questions related to transcendence, humanism, and the human world. The object of philosophical study is inseparable from ontology, epistemology, and axiology. Data collection through “Google Scholar” and “ScienceDirect”, such as books, scientific articles, and proceedings, which are the main topic of discussion of the research topic. The discussion of this study’s object of general philosophy includes the history of the emergence of philosophy, characteristics of philosophical thinking, and the benefits of studying philosophy. As for the special branches of philosophy include “philosophy of education, history, science, law, social science, logic, art, religion, morals, and sports.” Then, on the object related to special philosophy, namely, the philosophy of educational practice and Islamic educational science. Studying philosophy can help understand the nature of truth, because it is necessary to study philosophy in the world of education. The study of philosophy can help assess the formulation of educational policies, understand the perception of differences in society, and change life by thinking critically.
Efektivitas Balanced Scorecard dalam Mendorong Keberhasilan Organisasi Astuti, Linda Dwi; Darmanto; Pardanawati, Sri Laksmi
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.v3i3.108

Abstract

Penelitian ini bertujuan untuk menguji pengaruh metode balanced scorecard terhadap kinerja perusahaan, dengan studi kasus pada PT Unilever Tbk. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan, termasuk neraca, laporan laba rugi, dan laporan arus kas, dari tahun 2013 hingga 2022. Analisis dilakukan menggunakan statistik deskriptif dan regresi linear berganda untuk menilai pengaruh empat perspektif dari balanced scorecard—perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran serta pertumbuhan—terhadap kinerja perusahaan. Hasil penelitian menunjukkan bahwa perspektif proses bisnis internal memiliki pengaruh signifikan terhadap kinerja perusahaan, sementara perspektif keuangan, pelanggan, dan pertumbuhan serta pembelajaran tidak berpengaruh secara individu terhadap kinerja perusahaan. Penelitian ini menyarankan agar PT Unilever Tbk lebih fokus pada peningkatan proses bisnis internal untuk keberlanjutan dan kinerja jangka panjang.
Internalisasi Nilai-Nilai Pancasila sebagai Dasar Penanaman Karakter Siswa MI Islamiyah Muhammadiyah Walikukun Darmanto
IJPSE Indonesian Journal of Primary Science Education Vol 5 No 2 (2025): IJPSE
Publisher : Prodi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/ijpse.v5i2.8930

Abstract

The purpose of this study is to comprehend and describe the internalization process of Pancasila as the foundation for student character at MI Islamiyah Muhammadiyah Walikukun. This type of research is qualitative research using a kasus study approach. Data collection techniques include documentation, observation, and wawancara. Wawancara mendalam is performed for the madrasah head, curriculum coordinator, school teacher, and wali murid. According to this study, internalization of Pancasila as a foundation for character development occurs through three stages: The transformation of nilai is carried out through apel pagi and kepanduan activities that are participated in by all students; the nilai transaction is carried out through learning activities both inside and outside of schools, market day activities, and prakarya; the internalization phase is carried out by creating two communication channels, either with students or with parents.
RANCANG BANGUN SISTEM MANAJEMEN PERSEDIAAN PADA TOKO CHARMSHOP BERBASIS WEB Gunarto, Julian Christhoper; Darmanto; Hidayat, Dwi Taufik
Seminar Nasional Ilmu Terapan Vol 7 No 1 (2023): Seminar Nasional Ilmu Terapan (SNITER) 2023
Publisher : Universitas Widya Kartika Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61293/sniter.v7i1.629

Abstract

Toko CharmShop adalah bisnis ritel yang fokus pada penjualan berbagai jenis sprei, bantal, dan guling. Dalam operasinya, manajemen persediaan menjadi faktor kritis untuk menjaga ketersediaan produk dan memenuhi permintaan pelanggan dengan efisien. Oleh karena itu, diperlukan sistem yang dapat membantu mengelola persediaan secara lebih terstruktur dan efektif. Penelitian ini bertujuan untuk merancang dan mengembangkan Sistem Manajemen Persediaan berbasis web untuk Toko CharmShop. Sistem yang diusulkan akan membantu pemilik toko dan staf dalam melacak dan mengelola persediaan produk dengan lebih baik. Sistem ini akan berfokus pada beberapa fitur utama, termasuk perekaman data produk, pemantauan tingkat persediaan, pemberitahuan saat stok mendekati batas minimum, dan laporan analisis persediaan. Pengembangan sistem akan dilakukan dengan menggunakan bahasa pemrograman web dan teknologi terkini. Antarmuka web akan dirancang secara responsif dan intuitif, memungkinkan pengguna untuk dengan mudah menavigasi melalui berbagai fitur. Data persediaan akan disimpan dalam database terpusat yang dapat diakses dan diperbarui secara real-time.
Co-Authors Abdullah Zailani Abu Mansur, Abu Agus Prayitno AGUS PRAYITNO Ahmad Zuhri Rosyidi Amalia, Amah Annisa Astrid Anwar, Muchammad Syaiful Aos Kuswandi Aprianingsih, Heny Ari Warokka, Ari Arvin Efriani Asy'arie, Bima Fandi Aulia, Natasha Azizah, Suti Mega Nur Baehaqi Basuki Sri Rahayu BUDIYONO Budiyono Budiyono Cahyanto, Gilang eko Cholis, Muhammad Cukup Islamiarso Dhaniswara, Erwin Eni Sumarminingsih Eprianto Ernawati Budi Astuti Esti Setiawati Etheldreda Prabandasari Bria Fitri Oviyanti Fujiannor Rahman Gunarto, Julian Christhoper Hafel, Muhlis hidayat, dwi taufik Hizkia, Daud Imam Asrori Indah Hartati Irja Putra Pratama Josefphine, Christina Azazya Judijanto, Loso Karlina Hogiana Suprihadi Putri Kasinyo Harto Khoirul Anwar Kiring Yopi Kurniawan Budhi , Robby Kusala, Vajra Vidya Laeli Kurniasari Lalong, Etha Margharetha Linda Dwi Astuti Lisman Manurung LMS Kristiyanti, LMS LMS. Kristiyanti Loris M. Yogi Riyantama Isjoni Maryamah Maulana, Eka Dani Mauludin, Mochamad Subchan Ma’ruf, Muhammad Hasan Meli, Meli Puspita Muhammad Sirozi Muhammad, Adamu Abubakar Ningsi, Fitri Nunuk Herawati Nurhidayati Nuringsih Sujati Oktavianus Satu Pardana Wati, Sri Laksmi Putri, Netty Fitriana Qiftiyah, Maemunatussa’dayatul Rahma Fitriani Redata, Lira Renitasari, Delta Ayu Reynold, O. T Ruszardi, Luzar Dwain Saifullah, Aeb Sait abdullah Salindri Selly Susanti, Septiani Sepiana, Yelna Septiani, Reni Setyadi, Achmad Umar Sidi, Pramono Siti Fatimah Slamet Riadi Sri Laksmi Pardanawati, Sri Laksmi Sri Wardaya Suparlan . Suprihati Suprihati - Syahla Tabah Priangkoso Trisno, Indra Budi Tyas, Nofi Wahyuning Utami, Fuji Widianto Yonatan, Widianto Wikan Budi Utami Yelna Septiana Yenni Maria Sridarta Yulia Wahyuni Yulius Hari Zaneta, Aulia Zubairi, Ahmad