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All Journal 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
Unknown Affiliation
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.
The Influence of Artificial Intelligence and the Technology Acceptance Model on Sustainable Financial Governance Budiherwanto, Iwan
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3256

Abstract

This study investigates the influence of artificial intelligence on sustainable financial governance, both directly and indirectly through the Technology Acceptance Model. Sustainable financial governance is measured by the quality and transparency of financial reporting and by profitability, while the TAM model is represented through perceived ease of use and perceived usefulness. The research adopts an associative quantitative method, collecting primary data from 384 accounting and finance professionals across diverse sectors in Indonesia using a sampling method based on Lemeshow’s formula with a 5 percent alpha. Data analysis is conducted using least squares regression and moderated regression analysis. The study builds upon prior research using a qualitative literature review and variable feasibility assessment, aiming to provide empirical validation. The findings reveal that AI positively affects the quality and transparency of financial reports, especially when users perceive the technology as easy to use and beneficial. However, AI alone does not directly impact profitability nor moderate the relationship between ease of use and profitability. Profitability improvements are observed when users recognize the tangible benefits AI brings to their professional tasks. These results highlight the importance of user perception in realizing the potential of AI within financial governance and suggest targeted strategies to enhance technology adoption in financial sectors.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Co-Authors Putri, Nurwana Cendana Sunyoto, Danang Tri Nur Rohmah, Tri Nur Triwinarso, Arif