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Pengaruh Pengetahuan Peraturan Perpajakan dan Kepemilikan NPWP Terhadap Kepatuhan Wajib Pajak Mahasiswa Bekerja Dian Widyantini
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 1 No. 1 (2023): Juni
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v1i1.358

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan peraturan perpajakan dan kepemilikan NPWP terhadap kepatuhan wajib pajak mahasiswa bekerja. Populasi dalam penelitian ini adalah mahasiswa program studi Akuntansi dan Manajemen di STIE Triguna Bogor yang aktif pada tahun akademik 2021/2022. Sampel ditentukan menggunakan purposive sampling dengan kriteria mahasiswa yang telah lulus atau sedang menempuh mata kuliah perpajakan serta telah bekerja dan memiliki NPWP. Sehingga sampel yang diperoleh adalah 45 orang mahasiswa. Penelitian dilakukan dengan data kuantitatif dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial, pengetahuan peraturan perpajakan tidak berpengaruh dan tidak signifikan terhadap kepatuhan wajib pajak mahasiswa bekerja. Sedangkan kepemilikan NPWP berpengaruh signifikan terhadap kepatuhan wajib pajak mahasiswa bekerja. Hasil pengujian secara simultan menunjukkan bahwa pengetahuan peraturan perpajakan dan kepemilikan NPWP berpengaruh signifikan terhadap kepatuhan wajib pajak mahasiswa bekerja di STIE Triguna Bogor. Hasil penghitungan R2 diperoleh nilai sebesar 0,555. Ini mengindikasikan bahwa variabel terikat yaitu kepatuhan wajib pajak dapat dijelaskan oleh variabel bebas sebesar 55,5%.
The Influence of Loan Funds and Financial Literacy on the Business Sustainability of MSMEs in East Bogor District Widyantini, Dian; Boer, Adlinsyah
Nomico Vol. 1 No. 7 (2024): Nomico-August
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/njwmwr68

Abstract

This research aims to analyze the influence of loan funds and financial literacy, as independent variables, on the business sustainability of MSMEs in East Bogor District. The sample size for this research was determined to be 100 respondents, who are MSME entrepreneurs in the region. The sampling method employed was non-probability sampling. Multiple linear regression analysis was used as the analysis method, which included instrument testing and classical assumption testing stages, utilizing SPSS version 25 for Windows. The results of the t-test indicate that both independent variables—loan funds (X1) and financial literacy (X2)—have a positive and significant impact on the business sustainability of MSMEs (Y) in East Bogor District. With a coefficient of determination, R Square (R²), of 0.588, it can be concluded that the business sustainability of MSMEs is explained by these two independent variables by 58.8%, while the remaining 41.2% is explained by other factors not examined in this study.
Akuntabilitas Pada Pengelolaan Anggaran Kelurahan Di Kelurahan Harjasari Bogor Dian Widyantini
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.450

Abstract

This research was conducted to determine the accountability of village budget management through the planning, implementation, and accountability stages in Harjasari Village, South Bogor District, Bogor City. The research method used is descriptive qualitative. Research data in the form of primary and secondary data, including the results of interviews and supporting data on village budget management. Data analysis techniques by reviewing the data collected and analyzing to then draw conclusions. The presentation of financial reports and budget realization is in accordance with the work plan, and the use of funds found no deviation or misuse. Thus it can be concluded that budget management in Harjasari Village has fulfilled the accountability aspect.
PENGARUH INOVASI PRODUK DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN DI PIZZA HUT BOGOR Widyantini, Dian; Soekanda, Ellya
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 8 No. 2 (2020): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v8i2.214

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inovasi produk (X1) dan citra merek (X2) secara simultan dan parsial terhadap keputusan pembelian (Y) di Pizza Hut Bogor. Sampel dalam penelitian ini adalah 100 konsumen yang melakukan pembelian produk Pizza Hut. Metode pengambilan sampel menggunakan non probability sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda, dengan melalui tahapan uji instrumen dan uji asumsi klasik. Pengujian menggunakan program SPSS versi 24 for windows. Hasil penelitian dengan uji F menunjukkan bahwa secara simultan inovasi produk dan citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian di Pizza Hut Bogor. Hasil uji t menunjukkan bahwa secara parsial hanya variabel citra merek yang berpengaruh positif dan signifikan terhadap keputusan pembelian sedangkan variabel inovasi produk tidak berpengaruh. Dengan koefisien determinasi R Square (R2) sebesar 0,099 yang berarti variabel keputusan pembelian dapat dijelaskan oleh kedua variabel bebas sebesar 9,9% sedangkan sisanya 90,1% dijelaskan oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini.Kata kunci: Inovasi Produk; Citra Merek; Keputusan Pembelian.
The Impact of Fintech Peer-to-Peer Lending Investments on Public Financial Inclusion Alfiana, Alfiana; Mulatsih, Listiana Sri; Widyantini, Dian; Meutianingrum, Farah Juniati; Afrizal, Afrizal
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1638

Abstract

The purpose of this study is to determine the impact of peer-to-peer lending fintech investments on public financial inclusion. This research approach collected data through a literature review, which involved reading literature from various sources, including books, reports, articles, and journals, employing both qualitative and deductive methods. The findings of this study suggest that peer-to-peer lending fintech investments have a positive impact on financial inclusion, including increased economic activity, enhanced financial literacy, and expanded investment opportunities. However, this system still faces various challenges, including the risk of default, data security concerns, a lack of education, and immature regulations. To overcome these challenges and strengthen its positive impact, collaboration between the government and platform providers is necessary to enhance rules, financial education, and digital literacy, as well as develop sharia-compliant and socially responsible products, so that peer-to-peer lending can become an integral part of an inclusive and sustainable financial system.
Moonlighting Intention among Lecturers: The Impact of Career Dissatisfaction and Work Life Balance Wahyuningsih, Dian; Dian Widyantini; Kusuma, Jati
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3838

Abstract

The growing prevalence of moonlighting among university lecturers, driven by career dissatisfaction and work-life balance challenges, has raised concerns about its impact on academic performance and well-being. This study explores the factors influencing lecturers’ intentions to engage in secondary employment, focusing on the interplay between career dissatisfaction and work-life balance. Using a qualitative literature review methodology, the research synthesizes existing studies to examine psychological and structural drivers of moonlighting. The findings reveal that dissatisfaction with career advancement, inadequate compensation, and lack of recognition significantly predict moonlighting intentions, while work-life balance serves as both a negative predictor and a mediating factor between career dissatisfaction and moonlighting. This study uniquely contributes to theory by extending work-life balance frameworks to highlight emotional and mental strain as key drivers in academia, and to practice by offering actionable strategies for institutions. Higher education institutions should address these issues through improved compensation, career development opportunities, recognition, and flexible work policies to reduce moonlighting and enhance faculty satisfaction. These findings underscore the need for targeted interventions to support lecturers’ well-being and institutional productivity, providing a foundation for future research and policy development in academia.
Pelatihan Pengelolaan BUMDes Cimenyan Kecamatan Cimenyan Kabupaten Bandung Nurwenda, Mirna; Widyantini, Dian; Ilyas, Ilyas
BANTENESE : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): Bantenese: Jurnal Pengabdian Masyarakat
Publisher : Pusat Studi Sosial dan Pengabdian Masyarakat Fisipkum Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/v36cna32

Abstract

PkM ini bertujuan untuk mengembangkan pengetahuan serta ketrampilan pelaporan keuangan bagi pengelola BUMDes Cimenyan. Peraturan Menteri Desa, Pembangunan Daerah Tertinggal dan Transmigrasi RI Nomor 4 Tahun 2015 tentang Pendirian, Pengurusan dan Pengelolaan, dan Pembubaran Badan Usaha Milik Desa (BUM Desa) pasal 12, menyebutkan bahwa Pelaksana Operasional BUM Desa berwenang membuat minimal Laporan Posisi Keuangan dan Laporan Laba Rugi setiap tahunnya. Permasalahan pada BUM Desa Sinar Remaja Cimenyan adalah apakah Laporan Keuangan tersebut ada, disusun dan dilaporkan? Pelaporan keuangan melibatkan tahapan dalam prosesnya, sistem informasi akuntansi yang diterapkan, dan basis pencatatan transaksinya. Sistem informasi pencatatan transaksi keuangan berbasis komputer yang dipilih adalah MYOB Accounting Software versi 19, karena skala usaha BUMDes tergolong usaha kecil dan/atau mikro serta kemudahan MYOB untuk dipelajari dalam waktu singkat. Pelatihan terdiri dari pembekalan tahapan proses akuntansi dan peragaan serta pendampingan penggunaan MYOB. Berhubung akses terhadap data transaksi keuangan BUM Desa Sinar Remaja tidak didapat, maka pendampingan hanya sampai pembuatan bagan akun. Simpulan PkM, BUMDes Sinar Remaja Cimenyan belum membuat laporan keuangan seperti yang telah diatur.