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All Journal Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN (EDISI ELEKTRONIK) EQIEN - JURNAL EKONOMI DAN BISNIS JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Peradaban Jurnal Abdimas Sangkabira Kontigensi: Jurnal Ilmiah Manajemen JURNAL ILMIAH GLOBAL EDUCATION Journal of Trends Economics and Accounting Research JURNAL PARADIGMA: Journal of Sociology Research and Education Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Proceeding of International Conference on Humanity Education and Society JPS (Jurnal Perbankan Syariah)
Prastyatini, Sri Lestari Yuli
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Motivasi, Sanksi Pajak dan Ajaran Tri-Nga terhadap Niat Melakukan Kecurangan oleh Calon Wajib Pajak (Studi Kasus pada Mahasiswa Universitas Sarjanawiyata Tamansiswa) Prastyatini, Sri Lestari Yuli; Pratama, Alfian Aji
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.v8i2.1308

Abstract

This study aims to prove the effect of motivations, tax sanctions, and tamansiswa teachings “Tri-Nga” on student intentions to commit fraud by prospective taxpayers. This research is quantitative and the type of primary data. This study used 100 respondents, namely accounting students at the tamansiswa bachelor of laws university. This study uses multiple linear regression analysis, where the results of the study show evidence that there is a positive influence on lifestyle on motivations, tax sanctions, and tamansiswa teachings “Tri-Nga” have effect on student’s intentions to commit fraud by prospective taxpayers.
Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Keikutsertaan Program Tax Amnesty dengan Kondisi Keuangan sebagai Variabel Moderasi Prastyatini, Sri Lestari Yuli; Putra, Weky Mandala Utama
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.v8i2.1461

Abstract

This study aims to prove the effect of taxation, tax sanctions, and service quality on participation in the tax amnesty program with financial condition as a moderating variable. This research is quantitative and primary data. Research time: This research was conducted from April to May 2023 with 105 respondents, namely taxpayers. This study uses Moderated Regression Analysis (MRA) where the results of the research show that knowledge of taxation does not affect participation in the tax amnesty program. Meanwhile, tax sanctions and service quality influence tax amnest participation. As well as financial conditions moderate the influence of tax knowledge on participation in tax amnesty while financial conditions do not moderate the effect of tax sanctions on participation in tax amnesty and financial conditions do not moderate the effect of service quality on participation in tax amnesty.
Pengaruh Stuktur Modal, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Prastyatini, Sri Lestari Yuli; Tasekep, Hezron Sandy; Prabowo, Adia Adi
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.v8i2.1555

Abstract

This research aims to examine the influence of capital structure, liquidity and company size on company value in manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this research uses a purposive sampling method then the data is processed using SPSS. This research method uses quantitative research. The results of this research show that simultaneously the variables liquidity, asset structure and company size have a significant influence on company value in the food and beverage manufacturing industry listed on the Indonesia Stock Exchange for the 2018-2021 period. However, partially all variables in this research model have no influence on company value.
SYNERGY OF TECHNOLOGY, FINANCIAL LITERACY, AND PARTNERSHIP IN BOOST THE PERFORMANCE OF MSMES IN BERINGHARJO MARKET, YOGYAKARTA Prastyatini, Sri Lestari Yuli; Dunga, Alfonsus Fulgentius Ama
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1317

Abstract

This study aims to examine the influence of technology, financial literacy, and partnerships on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Beringharjo Market, Yogyakarta. The population in this study was Beringharjo Market. Using quantitative methods and data collection through questionnaires from MSMEs, The samples were taken using the convenience sampling method. This study shows that the three variables have a positive and significant influence on MSME performance. The results of the analysis using the SPSS version 25 program shows that the variables of technology, financial literacy, and partnerships together explain 95.5% of the variation in MSME performance, emphasizing the importance of integrating these three factors in increasing competitiveness and business sustainability in traditional markets. These findings are expected to serve as a reference for business actors, students, and young entrepreneurs in developing their businesses through improving technology, financial literacy, and strategic partnerships. This study provides a new contribution by integrating technology, financial literacy, and partnerships in the context of MSME performance in Indonesia, especially in Yogyakarta. The difference between this study and previous studies is that this study uses three different independent variables from previous studies, which consist of technology, financial literacy, and partnerships. Meanwhile, for the dependent variable, the researcher uses the performance of community MSMEs in the city of Yogyakarta. In addition, there are still differences from the results of each previous study, so the performance of community MSMEs remains an interesting topic for further research.
Pengaruh Motivasi Pajak dan Kewajiban Moral terhadap Keinginan Wajib Pajak Mengikuti Tax Amnesty (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Yogyakarta) Prastyatini, Sri Lestari Yuli; Putra, Sofyan Ade
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 2 (2025): JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jsee5189

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh motivasi pajak dan kewajiban moral terhadap keinginan wajib pajak untuk berpartisipasi dalam amnesti pajak. Penelitian ini merupakan penelitian kuantitatif dengan keinginan wajib pajak untuk berpartisipasi dalam amnesti pajak sebagai variabel dependen. Sampel penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Yogyakarta. Sampel dipilih menggunakan metode convenience sampling dengan kriteria tertentu. Jumlah sampel sebanyak 100 orang. Analisis data dilakukan dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa motivasi pajak berpengaruh positif terhadap keinginan wajib pajak untuk berpartisipasi dalam amnesti pajak, kewajiban moral berpengaruh positif terhadap keinginan wajib pajak untuk berpartisipasi dalam amnesti pajak.
Co-Authors Agus Dwi Cahya Aini, Syarivatul Bissolihin, Al Hikni Candra, Yogi Karuna Dua, Alkuinus Putra Dunga, Alfonsus Fulgentius Ama Efriyendi, Novit Gabriella, Agatha Mutiara Jannah, Izzhatul Kaleka, Frischa Aprilia Kharisma, Enggar Dwi Kusumaningrum, Hapsari Nurjanah Listyawati, Reni Nur Anita Chandra Putry, Nur Anita Chandra Pandia, Salsabilah Putri Prabowo, Adia Adi Pradana, Alfius Yohar Yuda Pramesti, Hanifah Zulia Pratama, Alfian Aji Puspawati, Rista Arum Putra, Sofyan Ade Putra, Weky Mandala Utama Rakhmani, Susanna Eka Safira, Maghfirotus Sinta, Restika Putri Ayunda Sri Ayem Susanti, Pipit Tasekep, Hezron Sandy Tiarah, Ahmad Reski Umi Wahidah Urnila, Delifka uum helmina chaerunisak, uum helmina