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All Journal Jurnal Kedokteran Diponegoro Oto Rhino Laryngologica Indonesiana Medica Hospitalia International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat YASIN: Jurnal Pendidikan dan Sosial Budaya Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Suprihati Suprihati
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Religion Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Peran Kompensasi, Disiplin Kerja, dan Motivasi dalam Meningkatkan Kinerja Karyawan Anang Tri Wahyono; Diovani Tirtana; Suprihati Suprihati
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 5 (2025): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i5.2081

Abstract

Employee performance, which is a reflection of their competence in completing tasks, is very important for achieving organizational goals. Therefore, improving performance is a top priority for the company.This quantitative research aims to analyze the factors that influence employee performance in the Quality Control division of PT. Hwa Seung Indonesia, Jepara. Of the total 174 employees, 121 were used as research samples selected using the Slovin formula. Data collection was carried out through questionnaires with saturated sampling techniques. The collected data was then analyzed using various statistical methods, including multiple linear regression analysis. The research results show that the variables workload, compensation (t-value 2.865), work discipline (t-value 4.707), and motivation (t-value 4.425) together have a positive and significant influence on employee performance.
Pengaruh Pengatahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Tarif Pajak terhadap Kepatuhan Wajib Pajak Restoran Charisma Zega Cinta Varera; Suprihati Suprihati; Darmanto Darmanto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 2 (2025): April: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1335

Abstract

This research aims to examine how taxpayer knowledge, taxpayer awareness, and tax rates influence the tax compliance of restaurant taxpayers in Karanganyar Regency. The study uses a quantitative approach with data collected through structured questionnaires. A total of 85 respondents were selected using the simple random sampling method from restaurant taxpayers registered at the Regional Financial Agency of Karanganyar Regency. The results show that taxpayer knowledge and awareness both significantly affect tax compliance. In contrast, the tax rate variable does not show a significant effect. These findings indicate that the more knowledgeable and aware taxpayers are, the more likely they are to comply, regardless of the applicable tax rate.
IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENGADAAN BARANG/JASA DALAM PERSPEKTIF UU NO. 7 TAHUN 2021 DI RUMAH SAKIT JIWA DAERAH DR. ARIF ZAINUDIN SURAKARTA Rifatun Maulani; Suprihati Suprihati; Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ckx2jr46

Abstract

This study aims to analyze the implementation of Value Added Tax (VAT) on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta from the perspective of Law No. 7 of 2021. The research method used is qualitative with a descriptive approach. Data were obtained through in-depth interviews and observations related to the procurement of goods/services and VAT reporting at the psychiatric hospital. The results of the study indicate that the implementation of VAT on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has been carried out well in accordance with the applicable laws, namely Law No. 42 of 2009 with a VAT rate of 10% and Law No. 7 of 2021 with a VAT rate of 11%. The procurement process and VAT reporting are conducted systematically and structurally, although in 2022 there were obstacles in the form of delayed VAT reporting which caused the institution to pay late penalties. The increase in the VAT rate has impacted the procurement costs and the fulfillment of medical needs. Overall, the implementation of VAT at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has complied with the prevailing regulations and demonstrates a commitment to tax compliance.
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024 Zulfa Khoirul Ummah; Suhesti Ningsih; Suprihati Suprihati
YASIN Vol 6 No 3 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10234

Abstract

This study was motivated by post-pandemic financial pressure in the telecommunications sector and inconsistencies in previous research findings regarding financial factors that influence corporate social responsibility disclosure. This study aims to analyze the influence of profitability measured through Return on Assets (ROA), liquidity measured through the Current Ratio (CR), and leverage measured through the Debt to Equity Ratio (DER) on Corporate Social Responsibility (CSR) disclosure. This study employed a quantitative approach with a causal-associative design. The research sample was determined through purposive sampling, resulting in 16 telecommunications sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period, with a total of 64 observations. Secondary data sourced from annual reports and sustainability reports were analyzed using multiple linear regression through SPSS 23 after meeting the classical assumption tests. The results showed that profitability, liquidity, and leverage each had a positive and significant influence on CSR disclosure. Simultaneously, the F-test results showed that the three variables had a significant influence on CSR disclosure, with a coefficient of determination of 54.6%. The conclusion of this study affirms that corporate social transparency does not merely represent regulatory compliance but also forms part of a business strategy influenced by cash flow stability, profitability, and debt management. The implications of this study indicate that management needs to maintain fundamental financial performance to ensure the sustainability of CSR programs, while investors can use CSR disclosure as one indicator in assessing investment risk and corporate sustainability.
Pengaruh Pengetahuan Investasi, Motivasi dan Modal Minimal Investasi terhadap Minat Investasi Mahasiswa di Pasar Modal (Studi Kasus Mahasiswa ITB AAS) Fadia Rifqi Sutarno Putri; Suprihati Suprihati; Maya Widyana Dewi
YASIN Vol 6 No 4 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i4.11222

Abstract

Although access to the capital market has become increasingly convenient, students’ investment interest remains relatively low, while previous studies on the effects of investment knowledge, motivation, and minimum investment capital on investment interest have produced inconsistent findings. This study aimed to analyze the effects of investment knowledge, motivation, and minimum investment capital on students’ interest in investing in the capital market at Institut Teknologi Bisnis AAS Indonesia. The study employed a quantitative approach involving 89 respondents selected through proportional random sampling. Data were collected using a questionnaire and analyzed through partial hypothesis testing. The results showed that investment knowledge had no significant effect on students’ investment interest, with a significance value of 0.912 > 0.05 and a t-value of −0.111 < the critical t-value of 1.988. In contrast, motivation had a positive and significant effect on investment interest, with a significance value of 0.000 < 0.05 and a t-value of 6.725 > the critical t-value of 1.988. Minimum investment capital also had a positive and significant effect on students’ investment interest, with a significance value of 0.000 < 0.05 and a t-value of 7.888 > the critical t-value of 1.988. These findings confirm that motivation and capital affordability are the main factors encouraging students’ interest in investing, whereas investment knowledge that remains theoretical has not significantly increased their investment interest. This study implies the need to strengthen more practical investment education in higher education institutions and to provide programs that can enhance students’ motivation and practical experience in investing in the capital market.
Co-Authors AA Sudharmawan, AA Agatha Magistalia Cahiadewi Agustiawan Djoko Baruno Anang Tri Wahyono Andhika Wahyu Christian Anna Mailasari kusuma Dewi Arteria Dewi Nurhutami Budiyono Budiyono Charisma Zega Cinta Varera Chrisantus Ronald Bria Seran Darmanto Darmanto Desnardo Ivan Prabowo desy nur pratiwi Dhela Ekaningrum Diovani Tirtana Dwi Marliyawati Fadia Rifqi Sutarno Putri Fitria, Tira Nur Ilya Farida Indra Lila Kusuma Irwandi Samosir Laidestifre Santoso Lia Amelia Maya Widyana Dewi Mita Aninditia Toari Muhammad Cholis Muhammad Hasan Ma’ruf Muyassaroh Muyassaroh Nadya Tara Audina Novina Rahmawati Pinaraswati, Sandra Oktaviana Putri Eka Octavianingrum Rifatun Maulani Rukmini Rukmini Saibat Saibat Suhesti Ningsih Tri Setya Ningrum Wahyu Cahyani Sekti Wikan Budi Utami Willy Yusmawan Yanuar Iman Santosa Yanuar Iman Santoso Zulfa Khoirul Ummah Zulfikar Naftali