Article Per Year (5 Year)
p-Index From 2020 - 2025
1.006
P-Index
This Author published in this journals
All Journal EKONOMIS : Journal of Economics and Business Accounting Global Journal Wasana Nyata WASANA NYATA Journal of Economics and Public Health
Sudarmawanti, Erna
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Veterinary Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Influence of Taxpayer's Knowledge and Tax Sanctions on Taxpayer Compliance with Awareness of Tax Payment as A Moderator Afandi, Pandi; Abdurrosid, Edi Wicaksono; Sudarmawanti, Erna; Nurrahmawati, Dwi
Journal of Economics and Public Health Vol 3 No 2 (2024): Journal of Economics and Public Health: June 2024
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v3i2.4106

Abstract

The aim of the research is to empirically test the influence of taxpayer knowledge and tax sanctions on the payment compliance of individual taxpayers in Kudus Regency with taxpayer awareness as a moderator, with a sample size of 100 respondents who have submitted annual tax returns to KPP Pratama Kudus. The results of the research show that taxpayer knowledge has a significant effect on compliance with individual tax payments, but tax sanctions do not have a significant effect on compliance with individual tax payments in Kudus Regency. Taxpayer awareness has not succeeded in strengthening the influence and sanctions of taxes on compliance with individual tax payments in Kudus Regency. As much as 59.2 percent of knowledge, tax sanctions and taxpayer awareness contribute to compliance in paying individual taxes. Massive socialization to increase tax literacy supported by the tax digitalization program needs to continue to be encouraged in line with increasing service quality so as to increase mandatory confidence in fulfilling tax obligations and increasing the achievement of tax revenue targets. Taxpayer awareness in this research failed to strengthen the influence of knowledge and tax sanctions on compliance in paying taxes so that it is possible to modify it by including other variables such as tax avoidance, motivation, commitment to taxes or other variables.
Pengaruh Kinerja Keuangan Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Mar'ati, Fudji Sri; Safitri, Ainiya Anis; Sudarmawanti, Erna
Accounting Global Journal Vol 8, No 2 (2024): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v8i2.13820

Abstract

Pengungkapan CSR sudah menjadi kebutuhan penting bagi perusahaan. Beberapa faktor yang diyakini mampu memengaruhi pengungkapan CSR, antara lain kinerja keuangan dan leverage. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan dan leverage terhadap CSR, dengan sample 66 data perusahaan perbankan syariah yang ada di  Indonesia dan Malaysia selama periode 2021-2023. Data diolah dengan menggunakan regresi linier berganda. Hasil menunjukkan bahwa kinerja keuangan berpengaruh terhadap pengungkapan CSR, sedangkan leverage tidak berpengaruh terhadap pengungkapan CSR. 
Penetapan Harga Pokok Penjualan Dalam Meningkatkan Pendapatan Umkm Jayanti Snack Sudarmawanti, Erna; Mar’ati, Fudji Sri; Riyanti, Riyanti; Wibowo, Mada Adi
WASANA NYATA Vol 8, No 2 (2024)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v8i2.1866

Abstract

Pada saat ini masih banyak usaha yang menggunakan metode sederhana dalam menentukan harga jual produknya. Minimnya pengetahuan akan perhitungan Harga Pokok Penjualan (HPP) untuk menenukan harga jual dan dapat memaksimalkan laba yang diperoleh. Selain itu pelaku UMKM juga jarang memperhatikan resiko yang timbul dalam sebuah produksi padahal hal tersebut bisa mempengaruhi kualitas produksi suatu usaha. Masalah yang timbul seringkali terletak pada pencatatan usaha dan risiko-risiko dalam sebuah produksi.  UMKM Jayanti Snack yang berada di daerah Desa Dadirejo Kecamatan Pabelan Kapupaten Semarang yang usaha intinya adalah membuat peyek kacang. Maka perlu adanya pemahaman yang penting tentang resiko-resiko yang timbul dalam kegiatan produksi dengan tujuan agar UMKM bisa menghasilkan produksi yang lebih baik, baik dari segi kualitas maupun kuantitasnya. Sebelum menghitung Harga Pokok Penjualan (HPP) tentu saja UMKM harus mempunyai catatan-catatan seperti catatan pembelian, catatan penjualan dan persediaan untuk mempermudah menentukan Harga Pokok Penjualan (HPP).
Penetapan Harga Pokok Penjualan Dalam Meningkatkan Pendapatan Umkm Jayanti Snack Sudarmawanti, Erna; Mar’ati, Fudji Sri; Riyanti, Riyanti; Wibowo, Mada Adi
WASANA NYATA Vol 8, No 2 (2024)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v8i2.1866

Abstract

Pada saat ini masih banyak usaha yang menggunakan metode sederhana dalam menentukan harga jual produknya. Minimnya pengetahuan akan perhitungan Harga Pokok Penjualan (HPP) untuk menenukan harga jual dan dapat memaksimalkan laba yang diperoleh. Selain itu pelaku UMKM juga jarang memperhatikan resiko yang timbul dalam sebuah produksi padahal hal tersebut bisa mempengaruhi kualitas produksi suatu usaha. Masalah yang timbul seringkali terletak pada pencatatan usaha dan risiko-risiko dalam sebuah produksi.  UMKM Jayanti Snack yang berada di daerah Desa Dadirejo Kecamatan Pabelan Kapupaten Semarang yang usaha intinya adalah membuat peyek kacang. Maka perlu adanya pemahaman yang penting tentang resiko-resiko yang timbul dalam kegiatan produksi dengan tujuan agar UMKM bisa menghasilkan produksi yang lebih baik, baik dari segi kualitas maupun kuantitasnya. Sebelum menghitung Harga Pokok Penjualan (HPP) tentu saja UMKM harus mempunyai catatan-catatan seperti catatan pembelian, catatan penjualan dan persediaan untuk mempermudah menentukan Harga Pokok Penjualan (HPP).
Financial Management Behavior with Locus of Control as an Intervening Variable: Impact of of Financial Knowledge and Income Level Sudarmawanti, Erna; Mar'ati, Fudji Sri; Ningrum, Diah Kusuma
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1899

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are business sectors that offer a range of goods and services and play a significant role in developing new industries as a solution to the unemployment issue. MSMEs have a huge potential to boost local economic activity and provide the majority of people with a source of income, which would improve welfare. MSMEs are still growing, but it is not slow and stagnant growth because of issues including capital constraints, a lack of utilization of information and technology, and poor financial literacy in managing company finances. The primary data for this study came from questionnaire surveys that were conducted directly. The results of the study allow for several inferences: The degree of income and financial literacy has a significant impact on where control is placed. The way people handle their money has a huge bearing on their financial knowledge. The majority of the time, people's financial management is unrelated to their degree of income. The behavior of financial management is significantly influenced by the locus of control. Financial knowledge has a significant impact on financial management behavior through the locus of control. The placement of control is substantially influenced by income and financial literacy levels. The way people handle their money has a huge bearing on their financial knowledge. The way people manage their finances is mostly independent of their income level. The behavior of financial management is significantly influenced by the locus of control. Financial knowledge has a significant impact on financial management behavior through the locus of control.
Co-Authors Abdurrosid, Edi Wicaksono Mada Adi Wibowo, Mada Adi Mar'ati, Fudji Sri Mar’ati, Fudji Sri Mar’ati, Fudji Sri Ningrum, Diah Kusuma Nurrahmawati, Dwi Pandi Afandi Riyanti Riyanti Safitri, Ainiya Anis