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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 Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Green Economics: International Journal of Islamic and Economic Education
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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Efficiency and Effectiveness of Mandatory Spending in Regional Education Expenditure: A Case Study of Central Java Province (2019-2022) Eva Putri Larasati; Yuwita Ariessa Pravasanti; Suprihati Suprihati
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 3 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i3.305

Abstract

This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.  
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. 3 (2025): Juli: 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.
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 Eva Putri Larasati Fitria, Tira Nur Ilya Farida Indra Lila Kusuma Irwandi Samosir Laidestifre Santoso Lia Amelia 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 yuwita ariessa pravasanti Zulfikar Naftali