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All Journal Kajian Bisnis STIE Widya Wiwaha Jurnal Ilmiah Manajemen Kesatuan Solusi: Jurnal Kajian Ekonomi dan Bisnis JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Journal of Economics and Public Health
Budiherwanto, Iwan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Potensi, Efektivitas Dan Kontribusi Pajak Hotel Di Kabupaten Sleman Periode 2012-2016 Triwinarso, Arif; Budiherwanto, Iwan
Kajian Ekonomi dan Bisnis Vol. 13 No. 2 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i2.38

Abstract

contribution to the regional economy in Sleman Regency in 2012- 2016. The data used are secondary data sourced from the Regional Financial and Asset Agency (BKAD) Sleman Regency and other official sources. The results of the study indicate the potential for hotel taxes in Sleman Regency is very large and has an upward trend year by year. The effectiveness of the potential of hotel tax with the realization of hotel tax revenue is still ineffective at an average of 44,99% per year, but the effectiveness between the target and the realization of revenue has been very effective, wich is an average of 123,50%. The contribution of hotel tax revenue to total tax in Sleman Regency is an average of 15,71%, while for Regional Original Income (PAD) an average of 9,20%.
Peran Solidaritas Karyawan Pada Keinginan Keluar dan Kelelahan Bekerja: Pemediasi Kepuasan Kerja Sunyoto, Danang; Rohmah, Tri Nur; Budiherwanto, Iwan
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 1 (): April 2024
Publisher : Melati Institute

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Abstract

Goal–The Role of Employee Solidarity on Intention to Leave and Work Burnout: Mediator of Job Satisfaction. Design / Methodology / Approach – Research uses a saturated population or sample of all Indomaret Franchise Shop employees in Kulon Progo. Data collection methods using questionnaires and observation. The data analysis method uses descriptive qualitative and quantitative. Research Results–Employee Solidarity and job satisfaction play a significant role in Job Satisfaction and work fatigue. On the other hand, employee solidarity does not play a role in the desire to leave and work fatigue, nor does job satisfaction play a role in the desire to leave. Then job satisfaction is not a mediation between employee solidarity and desire to leave, but job satisfaction plays a mediating role between employee solidarity and work fatigue.
Contribution and Effectiveness of Hotel Tax Revenue in Yogyakarta City, 2017-2021 Budiherwanto, Iwan; Rohmah, Tri Nur; Putri, Nurwana Cendana
Journal of Economics and Public Health Vol 2 No 2 (2023): Journal of Economics and Public Health: June 2023
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v2i2.1926

Abstract

Hotel tax for tourism areas such as the City of Yogyakarta is an important component in the source of local revenue generation. The purpose of this research is to analyze the effectiveness of hotel tax, see the trend, analyze the contribution of hotel tax to tourism sector revenue and PAD and identify efforts to optimize hotel tax in the city of Yogyakarta. This study uses a quantitative descriptive research method by relying on secondary and primary data from the Badan Pengelolaan Keuangan dan Aset daerah (BPKAD) of the City of Yogyakarta. The results of the study show that the level of effectiveness of hotel taxes in the city of Yogyakarta from 2017 to 20121 is very effective. The target trend and tax realization in 2020-2021 are down due to Covid-19, but the effectiveness trend is up in 2020 and 2021 because the target is lowered. For the contribution of hotel taxes to tourism sector revenue and Yogyakarta City PAD is relatively large, and is a mainstay source of PAD. Efforts to optimize hotel taxes carried out by the Yogyakarta City BPKAD include collecting taxpayer data, determining hotel taxes and carrying out hotel tax collection.
Peran Solidaritas Karyawan Pada Keinginan Keluar dan Kelelahan Bekerja: Pemediasi Kepuasan Kerja Sunyoto, Danang; Rohmah, Tri Nur; Budiherwanto, Iwan
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 1 (2024): April 2024
Publisher : Melati Institute

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Abstract

Goal–The Role of Employee Solidarity on Intention to Leave and Work Burnout: Mediator of Job Satisfaction. Design / Methodology / Approach – Research uses a saturated population or sample of all Indomaret Franchise Shop employees in Kulon Progo. Data collection methods using questionnaires and observation. The data analysis method uses descriptive qualitative and quantitative. Research Results–Employee Solidarity and job satisfaction play a significant role in Job Satisfaction and work fatigue. On the other hand, employee solidarity does not play a role in the desire to leave and work fatigue, nor does job satisfaction play a role in the desire to leave. Then job satisfaction is not a mediation between employee solidarity and desire to leave, but job satisfaction plays a mediating role between employee solidarity and work fatigue.
PERAN MEDIA SOSIAL DALAM MEMPROMOSIKAN WISATA AIR LEMBAH OYA KEDUNGJATI (SUNGAI OYO): Kedung Jati, Selopamioro, Kec. Imogiri, Kabupaten Bantul Martanto, Eko; Ragil Wijaya, Arya; Nurrohmah, Tri; Budiherwanto, Iwan; Khoiriani, Annida
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 32 No 2 (2024): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v32i2.1022

Abstract

Media sosial dewasa ini menjadi sebuah keharusan bagi segala aspek yang ada untuk meningkatkan nilai dan menjadi sebuah tolak ukur sebuah destinasi wisata dilirik dan menjadi tujuan dari para wisatawan yang datang ke suatu obyek wisata. Penelitian ini bertujuan untuk mengetahui peran media sosial terhadap suatu obyek wisata, peran Dinas Pariwisata Kabupaten Bantul dalam mempromosikan destinasi wisata yang ada, faktor pendukung dan penghambat dalam mempromosikan obyek wisata selain itu juga mengetahui strategi pengembangan obyek wisata air Lembah Oya Kedungjati. Beroperasi sejak bulan Mei 2024 obyek wisata Air Lembah Oya Kedungjati cukup mendatangkan minat dari wisatawan yang berkunjung, terlebih dengan adanya media sosial yang sudah digagas dan peran serta dari pemerintah kabupaten Bantul dalam mempromosikan obyek wisata tersebut. Terbukti dibulan Juli dan Agustus tingkat kunjungan wisatawan mencapai angka yang cukup maksimal. Selain itu untuk mengoptimalkan dalam pengembangan obyek wisata air Lembah Oya Kedungjati maka dilakukan analisa SWOT untuk mengetahui potensi yang masih mungkin bisa di tingkatkan dari obyek wisata air Lembah Oya Kedungjati
The Influence of Leadership, Motivation and Work Environment on Employee Performance Budiherwanto, Iwan; Rohmah, Tri Nur; Triwinars, Arif; Ningrum, Icha Adelya Puspita; Juliana, Wulan
Journal of Economics and Public Health Vol 5 No 1 (2026): Journal of Economics and Public Health: March 2026
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v5i1.7510

Abstract

The purpose of this study is to examine the influence of leadership, motivation, and work environment on employee performance, both partially and multi-dimensionally. The sampling technique used was non-probability sampling with a simple sample type so that the research sample consisted of 64 respondents. Data collection used a questionnaire and was analyzed using descriptive and statistical analysis. Validity and reliability analysis were used for the questionnaire. regression analysis and determination test. The results of the study explain that leadership, motivation, and work environment have a significant influence between the variables of leadership, motivation, and work environment simultaneously on employee work performance, as well as partial testing of each variable of leadership, work environment has an influence on employee performance. Meanwhile, motivation has no influence on employee performance.
The Impact of Competence on Job Satisfaction and Performance: Moderating Effects of Work Environment, Motivation, and Digital Adoption Budiherwanto, Iwan
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4598

Abstract

Enhancing employee performance within the education sector has gained significance due to rising professional expectations and the rapid pace of digital transformation. Employee skills are viewed as a crucial element in improving job satisfaction and employee performance; nevertheless, their influence may differ based on organizational circumstances. This research intends to explore the effect of competence on job satisfaction and employee performance while considering work environment, motivation, and digitalization adoption as moderating factors. The study was carried out with all personnel from public junior high schools, comprising a total population of 384 participants. Primary data were gathered via an online questionnaire, resulting in a response rate of 76.6%. The analysis of the data was performed using linear regression and Moderated Regression Analysis (MRA). The results show that competence greatly influences job satisfaction, both directly and as influenced by the work environment. In addition, competence greatly enhances employee performance, and this impact intensifies with increased motivation and digitalization adoption. This research finds that adopting digital tools in education significantly enhances employee performance and can serve as a strategy for gaining a competitive advantage.
Co-Authors Juliana, Wulan Khoiriani, Annida Martanto, Eko Ningrum, Icha Adelya Puspita Nurrohmah, Tri Putri, Nurwana Cendana Ragil Wijaya, Arya Sunyoto, Danang Tri Nur Rohmah, Tri Nur Triwinars, Arif Triwinarso, Arif