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EDUKASI PERPAJAKAN UNTUK UMKM UPPKS KARTINI Yuwita Ariessa Pravasanti; Suprihati Suprihati; Desy Nur Pratiwi; Tino Feri Irawan; Rukmini Rukmini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i1.4268

Abstract

Tujuan dan target dari kegiatan pengabdian kepada masyarakat ini adalah dengan adanya kegiatan ini dapat menambah pengetahuan dan keterampilan kepada masyarakat khususnya UMKM UPPKS Kartini tentang pajak. Dengan pengetahuan yang cukup, maka peserta dapat mengetahui mendapatkan NPWP, membayar pajak, dan melakukan kewajiban perpajakan lainnya. Mitra dalam kegiatan pengabdian ini adalah anggota UPPKS Kartini. UPPKS Kartini adalah UMKM yang terletak di Desa Ngoto, Kecamatan Kiswantoro Kabupaten Wonogiri. Untuk mencapai tujuan dan target program PKM ini, maka mitra akan diberi pelatihan di Balai Desa Ngroto. Target luaran yang diharapkan adalah masyarakat teredukasi untuk melakukan kewajiban perpajakan sebagaimana mestinya.
PENDAMPINGAN MANAJEMEN PEMASARAN BATIK CIPRAT KARYA PENYANDANG DISABILITAS Suprihati Suprihati; Muhammad Tho’in; Sumadi Sumadi; Suhesti Ningsih
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2396

Abstract

Kegiatan pengabdian kepada masyarakat ini dengan tujuan memberikan pendampingan manajemen pemasaran batik ciprat hasil karya penyandang disabilitas “Karya Barokah” dalam menghadapi persaingan pasar yang semakin ketat di Desa Pucung, Kecamatan Kismantoro, Wonogiri. Kegiatan pengabdian ini merupakan tindak lanjut atas kunjungan LPPM Institut Teknologi Bisnis AAS Indonesia ke beberapa sentra industri kecil di Karesidenan Surakarta termasuk Kabupaten Wonogiri. Metode pelaksanaan pengabdian ini dilakukan dengan tutorial penyampaian materi-materi terkait manajemen pemasaran secara umum yang dilanjutkan dengan pendampingan strategi pemasaran secara spesifik terhadap batik ciprat mulai dari strategi produk, strategi harga, strategi promosi, dan strategi distribusinya. Waktu pelaksanaan pengabdian masyarakat ini yaitu semester gasal 2020/2021 secara terprogram sebulan sekali. Tempat pelaksanaan pengabdian di Balai Desa Pucung yang merupakan tempat pengembangan produksi batik ciprat ini. Hasil pengabdian ini menunjukkan bahwa dengan adanya pendampingan manajemen pemasaran batik ciprat hasil karya disabilitas Paguyuban Karya Barokah dampak yang cukup signifikan terhadap peningkatan penjualannya. Implikasi dari kegiatan pengabdian ini yaitu manajemen pemasaran yang dilakukan lebih maksimal dan lebih matang mulai dari strategi produk, strategi harga, strategi promosi, dan strategi distribusinya meskipun di tengah berbagai keterbatasan yang ada, yang berdampak secara langsung pada peningkatan penjualan dan secara ekonomi meningkatkan kesejahteraan saudara-saudara kita para penyandang disabilitas. Kata kunci: pendampingan, manajemen pemasaran, batik ciprat, penyandang disabilitas
PELATIHAN AKUNTANSI UNTUK PENYELENGGARAAN PEMBUKUAN SEDERHANA BAGI KELOMPOK KERJA DESA JEBLOG KARANGANOM Rukmini Rukmini; LMS Kristiyanti; Sri Laksmi Pardanawati; Wikan Budi , Utami; Suprihati Suprihati; Hadi Samanto
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 1, No 1 (2019): BUDIMAS : VOL. 01 NO. 01, 2019
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v1i1.2305

Abstract

Kegiatan pengabdian ini dilaksana dengan latar belakang ingin membantu dalam meningkatkan pengetahuan akuntansi bagi kelompok kerja di Desa Jeblog Karanganom. Tujuan Pengabdian masyarakat ini adalah untuk meningkatkan kemampuan menyelenggarakan pembukuan sederhana bagi kelompok kerja Desa Jeblog, Karanganom Kabupaten Klaten.Kegiatan pengabdian masyarakat dilaksanakan dengan menggunakan metode ceramah, diskusi dan praktik langsung. Target luaran yang diharapkan dari kegiatan ini adalah kelompok kerja di Desa Jeblog mampu melaksanakan pembukuan sederhana atas kegiatan usaha yang mereka laksanakan sehinggadapat menyusun laporan keuangan sederhana dengan benar. Kata Kunci : Pelatihan, pembukuan sederhana, jeblog
PENERAPAN ANALISIS SWOT SEBAGAI STRATEGI PENGEMBANGAN USAHA INDUSTRI KERAJINAN ROTAN (Studi pada Desa Trangsan Kecamatan Gatak Kabupaten Sukoharjo) Silfia Oknita Puspitasari; Wikan Budi Utami; Suprihati Suprihati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5785

Abstract

This study aims to determine the application of SWOT Analysis as a business development strategy for the rattan handicraft industry in Trangsan Village, Gatak District, Sukoharjo Regency. This research uses qualitative research methods with data collection techniques in the form of interview, questionnaires, observations and documentations. The data analysis technique used is the SWOT Analysis technique. The results of this study indicate that the rattan handicraft industry is located in quadrant I, namely growth. Where this quadrant is a very profitable situation for the company because strengths and opportunities can be utilized at the same time and are able to overcome the weaknesses and threats that exist within the company.
THE ANALYSIS OF SERVICE QUALITY IMPACT ON CUSTOMERS’ SATISFACTION (Case Study of “Mas Alief” Automotive Workshop Bangkalan.) Sandra Oktaviana Pinaraswati; Ilya Farida; Sri Susilowati; Suprihati Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4707

Abstract

This study aims to analyze the impact of service quality of "Mas Alief" automotive workshop Bangkalan on customer’s satisfaction. The study uses quantitative methods with multiple linear regression analysis techniques, with the dependent variable of service quality consisting of physical evidence, reliability, responsiveness, assurance and care. Whereas, independent variables are in favour of customers’ satisfaction. The research involves 100 respondents with purposive sampling technique. The results showed simultaneous significant impact of service quality variables comprising physical evidence, reliability, responsiveness, assurance and care on customers’ satisfaction. On the contrary, assurance variable partially has no significant impact on customers’ satisfaction of the workshop service. In addition, the variable with dominant impact on consumers’ satisfaction is the care variable. Keywords: Service Quality, Physical Evidence, Reliability, Responsiveness, Assurance, Care, Costumers’ Satisfaction
INCREASING COMPANY PERFORMANCE WITH LIQUIDITY, SOLVENCY IN CIGARETTE INDUSTRY LISTED IN IDX Suprihati Suprihati; Abdul Haris Romdhoni; Gita Wahyu.A.M
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i02.281

Abstract

In this study aims analyze the effect of financial ratios on the performance of cigarette companies listed on the IDX. The factors tested in this study are the effect of liquidity ratios, solvency ratios and activity ratios as independent variables while the company's profitability as the dependent variable. The sample in this study were all populations consisting of four companies and the data used are secondary data. The analytical tool used is multiple linear regression analysis at a significance level of 5%, with the regression equation Y = 0.180 + 0.006X1 - 0.014X2 + 0.090X3. In this study the influence of pritability is activity while liquidity and solvency do not affect profitability. And simultaneously obtained Fcount 5.381 is greater than Ftable 2.89 with a significance of 0.004 smaller than the significance value of α = 0.05, this shows that simultaneously Liquidity, Solvability and Activity are factors that influence profitability. Keywords : Profitability, Liquidity, Solvability, Activity
IMPROVING REGIONAL ORIGINAL INCOME WITH TAX RECEIPT, REGIONAL RETRIBUTION AND REGIONAL WEALTH MANAGEMENT RESULTS IN SOLO RAYA Suprihati Suprihati; LMS Kristiyanti; M. Hajir
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i3.337

Abstract

This study uses secondary data, which comes from the realization of District / City Regional Revenues in the Surakarta Residency 2012-2016 Fiscal Year. The data analysis using multiple linear regression analysis with the help of SPSS 20. The results of the study indicate that tax revenue has a significant effect on the Original Revenue of District / City Regions in the Surakarta Residency. Whereas the regional retribution does not have a significant effect on the Original Revenue of District / City Regions in the Surakarta Residency. Regional wealth management has a significant effect on the District / City Regional Original Revenue in the Residency. Tax revenues, regional retributions and management of regional wealth together influence the Original Revenue of District / City Regions in the Surakarta Residency. The calculation results show that tax revenue has a value of beta coefficient of 0.442 which is greater than the variable regional levies and regional wealth management. This shows that tax revenue is more dominant in influencing the Original District / City Revenue in the Surakarta Residency. Keywords : tax revenue, regional retribution, management of regional wealth, local revenue.
TAXPAYER AWARENESS, TAX SANCTIONS, REPORTING IN TAXPAYER COMPLIANCE UMKM KARANGANYAR Suprihati Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2501

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax liability, and taxpayer reporting in Karanganyar, with 100 samples. Methods of data collection using a linkert scale questionnaire. The results showed that tax awareness was related to mandatory compliance in business activity UMKM, sanctions were not related to taxpayer compliance in activity UMKM, and tax reporting on taxpayer compliance who carried out activity UMKM. Keywords: taxpayer, tax liability, reporting, compliance, UMKM
Pengaruh Biaya Pendidikan, Biaya Promosi, Biaya Sarana Terhadap Jumlah Murid Baru Di Yayasasan Pendidikan Alazhar Solobaru Nina Purwitasari; Hadi Samanto; Suprihati
Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Vol. 13 No. 2 (2022): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v13i2.1995

Abstract

Latar belakang: Yayasan Pendidikan Al Azhar Solo Baru yang merupakan sekolah swasta islam yang terdiri dari Taman Kanak Kanak (TK) , Sekolah Dasar (SD), Sekolah Menengah Pertama (SMP), Sekolah Menengah Atas (SMA) yang terletak di Kabupaten Sukoharjo Jawa Tengah. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh antara biaya pendidikan, biaya promosi, dan biaya sarana terhadap jumlah murid baru dan seberapa besar pengaruh hubungannya baik secara parsial maupun secara simultan. Tujuan penelitian: untuk mengetahui seberapa kuat pengaruh langsung atau tidak langsung antara promosi gratis ongkir terhadap impulse buying pada aplikasi Shopee dengan flash sale sebagai variable intervening. Metode penelitian: . Dalam penelitian ini penulis menggunakan data kuantitatif dan formula statistika yang digunakan adalah Uji Statistik Deskriptif dan Uji Asumsi Klasik yang terdiri dari dari Uji Normalitas, Uji Multikolonieritas, Uji Heterokedastisitas, Uji Autokorelasi dan Pengujian Hipotesis dengan Analisis regresi linier berganda, Uji F, Uji t, dan Uji Koefisiensi Determinasi Hasil penelitian: Berdasarkan hasil analisis data, maka diperoleh kesimpulan diataranya. Variabel biaya pendidikan, biaya promosi dan biaya sarana berpengaruh secara simultan terhadap jumlah murid baru. Hal ini dibuktikan dari hasil uji F bahwa nilai F hitung 128,441 > F tabel 2,65 dengan nilai signifikan 0,000<0,05. Ketiga biaya tersebut berpengaruh secara bersama terhadap jumalah murid baru. Artinya semakin besar dan cermat penggunaan dan penetapan biaya tersebut akan berpengaruh terhadap jumlah murid baru. Kesimpulan: biaya pendidikan, biaya promosi, biaya sarana berpengaruh terhadap jumlah murid baru di yayasasan pendidikan Al-azhar Solobaru
PENGARUH FINANCING TO DEPOSIT RATIO (FDR), DANA PIHAK KETIGA (DPK) DAN RETURN ON ASSET (ROA) TERHADAP PEMBIAYAAN MUSYARAKAH Djoko Sigit Gunanto; Suprihati Suprihati; Firma Windi Aristi
JURNAL ILMIAH EDUNOMIKA Vol 2, No 02 (2018): EDUNOMIKA, Vol. 02, No. 02, Agustus 2018
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v2i02.316

Abstract

This study aims to determine the effect of Financing To Deposit Ratio (FDR), Third Party Funds (TPF) and Return on Assets (ROA) on musyarakah financing on Bank Syariah Mandiri from 2010-2017 both partially and simultaneously. This study uses quantitative data types. The data used uses secondary data obtained from quarterly financial reports. The method used in this study is to use the classic assumption test method where the Classic Assumption test consists of four tests namely Normality test, Multicollinearity test, Heterocedasticity test and Autocorrelation test in addition to using the Classical Assumption test, in this study also uses the test with data analysis from the analysis Multiple linear regression and using t test or partial test and F test or test simultaneously or together. The population in this study is Islamic banking, namely Bank Syariah Mandiri in 2010-2017 as many as 32 taken by purposive sampling. The results showed that the variables that affect Musyarakah financing are variables Financing To Deposit Ratio (FDR) with a P-value of 0,000 where this value is greater than 0.05 and the value of t count is -4.916 where this value is greater than the value of t table namely 2,0484 and Third Party Funds with a P-value of 0,000 where this value is greater than 0.05 and the value of t count is 4,559 is greater than the ttable value of 2,0484 while the variable that has no effect on musyarakah financing is the Return on Asset variable (ROA) with a P-value of 0.428 where this value is greater than 0.05 and tcount is smaller than t table where the value of t count is 0.805 and the value of t table is 2.0484. Simultaneously all variables namely FDR, DPK and ROA jointly influence Musyarakah financing on Bank Syariah Mandiri (BSM) in 2010-2017 with a significance value of 0,000 where the sig value is smaller than 0.05 while the Fcount value is greater than Ftable value where Fcount value is 25,160 while Ftable value is 2,95. Keywords: Financing To Deposit Ratio (FDR), Third Party Funds (DPK), Return on Assets (ROA), musyarakah