Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Measurement : Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ)
Budi Asmarawati
Politeknik YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Simulasi Penyusunan Indeks Pertumbuhan Ekonomi Berkualitas Hermada Dekiawan; Ronowati Tjandra; Budi Asmarawati; Hasan Subagyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.443

Abstract

This study aims to analyze the quality of economic growth in the Solo Raya, which includes Surakarta, Boyolali, Sragen, Wonogiri, Klaten, Sukoharjo, and Karanganyar and compile a simulation of a composite index of quality economic growth. Quality economic growth is an important aspect in national and regional development. The definition of quality economic growth in this study is economic growth followed by an increase in the welfare aspect of society through the fundamental dimension, social dimension, and welfare dimension. Each dimension has several relevant indicators. To compare the quality of economic growth between regions in Solo Raya, each dimension will be compiled into a composite index after going through the normalization and weighting process. This index was developed from the Mlachila, Tapsoba, and Tapsoba (2014) models. Using 2010-2017 data as a simulation, the results show that Wonogiri Regency has the lowest rank while Sukoharjo Regency has the highest rank and Surakarta has second best rank.
Pengetahuan Pajak, Pelayanan Pajak, Sanksi Pajak,Kesadaran Wajib Pajak, Dan Sosialisasi Pajak Dan Kepatuhan Pembayaran Pajak Bumi Dan Bangunan Sapto Bayu Aji; Budhi Purwantoro Jati; Budi Asmarawati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6297

Abstract

This study aims to determine and analyse the effect of tax knowledge, tax services, tax sanctions, and taxpayer awareness on taxpayer compliance in paying land and building tax. The object of research is land and building taxpayers in the Special Region of Yogyakarta. The sample in this method uses purposive sampling. The research uses quantitative data methods obtained by distributing research questionnaires directly to 120 respondents as Land and Building Taxpayers. The test results show that tax knowledge, tax services, tax sanctions, and taxpayer awareness have no effect on taxpayer compliance in land and building tax payments. While tax socialisation affects taxpayer compliance in the payment of land and building tax.
Dari Manual ke Digital: Evolusi Akuntansi UMKM di Era Teknologi Budi Asmarawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7801

Abstract

This study aims to provide a comprehensive understanding of the implementation of digital accounting among SMEs in the Sleman region. Using a descriptive qualitative method, the research involved direct interviews with three SME owners: Mrs. Riska (a processed cracker seller), Mr. Agus (a retail grocery owner), and Mrs. Sri (also a processed cracker seller). The results of the study show that out of the three, only Mr. Agus has adopted digital financial record-keeping. Meanwhile, Mrs. Riska and Mrs. Sri still use manual methods with handwritten records. This is due to a lack of understanding and awareness of the importance of maintaining accurate and organized financial reports. Therefore, the study suggests involving the government and relevant institutions to provide comprehensive support and education to SMEs on the benefits and methods of implementing digital accounting. Through an interactive approach, it is expected that SME owners will find it easier to understand and use digital accounting technologies, thereby minimizing the risk of recording errors and maximizing the benefits of technology in their business operations.
Co-Authors Budhi Purwantoro Jati Hasan Subagyo Hermada Dekiawan Ronowati Tjandra Sapto Bayu Aji