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All Journal Jurnal Akuntansi & Auditing Indonesia An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Jurnal Studi Agama dan Masyarakat EKSPANSI Jurnal STIE Semarang (Edisi Elektronik) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha MANAJEMEN DEWANTARA Jurnal Manajemen Dirgantara Accounting Global Journal INTEGRITAS : Jurnal Pengabdian Jurnal AbdiMas Nusa Mandiri Indonesian Journal of Islamic Economics and Business Journal of Economic, Business and Engineering (JEBE) Society: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Bisnis Indonesia Economic Reviews Journal JURNAL AKUNTANSI DAN BISNIS Journal of Artificial Intelligence and Digital Business Jurnal Riset Manajemen Akuntansi Indonesia JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Jurnal Inovasi Bisnis Manajemen dan Akuntansi JCSE: Journal of Community Service and Empowerment Jurnal Pengabdian Masyarakat Widya Wiwaha
Sulastiningsih
STIE Widya Wiwaha
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Faktor - Faktor yang Mempengaruhi Pertumbuhan Deposito Mudharabah pada BUS Periode 2020-2023 Rifqi, Muhammad; Sulastiningsih, Sulastiningsih
Accounting Global Journal Vol 9, No 1 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.14812

Abstract

This research aims to determine the influence return on assets, financing to deposit ratio, profit sharing ratio and inflation on the volume of mudharabah deposits in sharia commercial banks. The sample for this research is Sharia Commercial Banks registered with the OJK for the 2020-2023 period. There were 10 samples in the research method purposive sampling. Data analysis with multiple linear regression using the SPSS application. The research results show The ROA variable partially has a significant and positive effect on the amount of mudharabah deposits in Sharia Commercial Banks. Variable financing to deposit ratio, profit sharing ratio and inflation partially has no effect on the amount of mudharabah deposits in Sharia Commercial Banks. Variable return on asset, financing to deposit ratio, profit sharing ratio and inflation simultaneously influence the amount of mudharabah deposits variable
Pengaruh Literasi Keuangan, Sistem Informasi Akuntansi dan Penggunaan Sosial Media Terhadap Efektifitas Kinerja UMKM Hanifah Aprilia; Sulastiningsih
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 1 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/qgq9s727

Abstract

This research aims to analyze the influence of financial literacy, accounting information systems and social media on the effectiveness of MSME performance. Improving the effectiveness of MSME performance is very important because MSMEs have a large contribution to the Indonesian economy, one of which is Wonosobo Regency. Financial literacy, accounting information systems and the use of social media are predicted to be factors that influence increasing the effectiveness of MSME performance. The sample in this research was 100 MSMEs in Wonosobo Regency, Central Java. Research data was obtained by distributing questionnaires and using the purposive sampling method. The results of this research state that financial literacy does not have a positive effect on the effectiveness of MSME performance, while accounting information systems and social media have a positive effect on the effectiveness of MSME performance. Financial literacy, accounting information systems and social media can help MSMEs innovate, optimize the use of financial resources and improve performance.
EVALUASI KINERJA ACCOUNT REPRESENTATIVE DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DI WILAYAH KECAMATAN MAGELANG SELATAN Rastrasila, Dwika; Syaflan, Meidi; Sulastiningsih, Sulastiningsih
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 2 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v3i2.1185

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja Account Representative dalam upaya meningkatkan kepatuhan Wajib Pajakdi wilayah Kecamatan Magelang Selatan.Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Data primer diambil secara langsung dari lokasi penelitian melalui wawancara (Indeepth Interview) kepada informan, data sekunder berupa dokumen-dokumen tertulis dari KPP Pratama Magelang, seperti data sekunder tentang struktur organisasi KPP Pratama Magelang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis model interaktif (Interactive Model of Analysis), terdiri dari reduksi data, sajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa belum optimalnya kinerja Account Representative dalam upaya meningkatkan kepatuhan Wajib Pajakdi wilayah Kecamatan Magelang Selatan disebabkan karena database Wajib Pajak yang belum lengkap dan akurat, Tim Satgas belum optimal, Wajib Pajak belum bisa mengisi SPT Tahunan secara mandiri, dan pengetahuan Wajib Pajak tentang kewajiban perpajakan masih kurang. Upaya untuk meningkatkan kepatuhan Wajib Pajak di antaranya dengan pemutakhiran database Wajib Pajak, meningkatkan informasi untuk mengingatkan kewajiban pelaporan SPT Tahunan, melakukan kegiatan pendampingan pengisian SPT Tahunan dengan bekerja sama dengan kelurahan setempat dan meningkatkan sosialiasi dan penerbitan sanksi berupa STP. This study aims to determine and analyze Account Representative Performance in an effort to increase taxpayer compliance in the Magelang Selatan District area. This type of research is descriptive research with a qualitative approach. Primary data is taken directly from the research location through interviews (Indeepth Interview) to informant, secondary data is in the form of written documents from the Pratama Magelang Tax Service Office, such as secondary data about the organizational structure of the Pratama Magelang Tax Service Office. The data analysis technique used in this study is an interactive model of analysis, consisting of data reduction, data presentation and conclusion drawing. The results showed that Account Representatives performance in the Magelang Selatan District areain an effort to increase taxpayer compliance was due to incomplete and accurate taxpayer databases, the Task Force Team was not optimal, taxpayers could not fill out annual tax returns independently, and Taxpayers' knowledge of tax obligations is still lacking. Efforts to improve taxpayer compliance, including updating the taxpayer database, increasing information to remind the obligation to report the Annual Tax Return, conducting assistance activities in filling out the Annual Tax Return in collaboration with the Urban Village Government and increasing socialization and issuing sanctions.
Analisis Pengaruh Pembayaran Pajak Melalui Aplikasi Signal, Pembayaran Online Lainnya, dan Layanan Night Drivethru Terhadap Penerimaan Pajak Kendaraan Bermotor di KPPD Kabupaten Sleman Rizka Angga Nuary; Sulastiningsih
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.915

Abstract

The Sleman Regency KPPD offers many types of services to the community in order to maximize tax revenue. There are three types of services that are interesting to study. The first is the SIGNAL application, which is an official digital application developed in collaboration with the Indonesian National Police Traffic Corps that provides online vehicle tax (PKB) payments and annual vehicle registration (STNK) approvals with identity verification (NIK/face) and electronic document output (e-TBPKP) and document delivery options. Second, other online applications, such as marketplaces/modern retail ecosystems and digital wallets that facilitate PKB payments based on payment codes/virtual accounts, which in practice still require validation at the counter. And the third is the Night Drivethru service, an afternoon-evening service (4:00 p.m. to 7:30 p.m. WIB) at the Sleman Regency KPPD that allows taxpayers to pay without getting out of their vehicles through a simplified process. These three types of services will be the subject of this study. This study analyzes the impact of these three payment services on Motor Vehicle Tax (PKB) revenue at the Sleman Regency Tax Office. The approach used is quantitative with multiple linear regression, preceded by descriptive statistics and classical assumption tests; all processing is done using IBM SPSS Statistics. The simultaneous test results show a significant model (F = 14.239; df = 3.36; p < 0.001) with adequate explanatory power (Adjusted R² = 0.505). Partially, Night Drivethru has a positive and significant effect on acceptance (B = 6,163,346; t = 4.415; p = 0.000), while Other Online Applications and SIGNAL Applications are not significant. These findings indicate that the ease of access to services outside working hours, as facilitated by Night Drivethru, is the most consistent driver of revenue, while digital services require further optimization so that their contribution to revenue becomes more apparent.
PENGARUH PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, KESADARAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KOTA YOGYAKARTA Sulastiningsih, Sulastiningsih; Winata, Aldi; Riauwanto, Selamat
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.493

Abstract

Riset ini tujuannya menganalisis kepatuhan wajib pajak orang pribdi di kota Yogyakarta dan faktor faktor yang mempengaruhinya, mengguakan datanya primer, dikumpulkan dengan kuesioner. Teknik penentuan sampelnya non probability sampling yaitu accidental sampling, jumlah responden empat puluh wajib pajaki, selanjutnya diolah menggunakan program perangkat lunak SPSS. Hasilnya riset menunjukan variabel pengetahun dan pemahaman perpajakan, kesadran pajak, dan sanksi pajak parsial dan simultan mempengaruhi signifikan variabel kepatuhaan wajib pajak di kota Yogyakarta. Hal ini memberikan implikasi pada KPP kota Yogyakarta agar meningkatkan pengetahuan dan pemahaman perpajakan masyarakat serta menigkatkan kesadaran pajak melalui literasi dan sosialisasi peraturan perpajakan, sanksi perpajakn terbaru, memberikan perhatian pada wajib pajak usia non produktif untuk dibimbing dalam melaksanakan kewajban perpajakan secara online, sehingga meningkatkan kepatuhaan wajib pajak.
ANALISIS PENGARUH IMPLEMENTASI SISTEM PENGUKURAN KINERJA BALANCED SCORECARD TERHADAP KEBERHASILAN KINERJA UMKM DI KOTA YOGYAKARTA Syamsiah, Erlina; Sulastiningsih, Sulastiningsih
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 2 (2024): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i2.5830

Abstract

Pengukuran kinerja memiliki peran penting bagi UMKM yaitu untuk mengidentifikasi kekurangan yang mungkin masih terjadi di dalam usaha tersebut. Konsep Balanced Scorecard dianggap relevan karena mampu menyeimbangkan rencana jangka pendek dengan rencana jangka panjang, serta menyeimbangkan kinerja keuangan dengan kinerja non-keuangan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Balance Scorecard secara parsial dan simultan terhadap kinerja UMKM. Populasinya adalah UMKM yang terdapat di Wilayah Kota Yogyakarta yang tercatat di tahun 2023 sekitar 32.917 unit UMKM. Pengambilan sampel dilakukan dengan teknik purposive sampling, dengan jumlah sampel diperoleh sebanyak 103. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan analisis deskriptif. Data dikumpulkan melalui kuesioner yang dibagikan kepada para pelaku UMKM. Dalam penelitian ini, digunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Financial Perspective, Customer Perspective, Internal Business Process Perspective dan learning and growth perspective secara simultan berpengaruh signifikan terhadap kinerja UMKM. Secara parsial Financial Perspective, Internal Business Process Perspective dan learning and growth perspective mempunyai pengaruh yang signifikan pada kinerja UMKM, sedangkan Customer Perspective tidak berpengaruh signifikan terhadap kinerja UMKM.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING: Studi pada Perusahaan Pertambangan Sub Sektor Logam dan Mineral yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Alida, Andini Putri; Sulastiningsih, Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 1 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i1.945

Abstract

Penelitian ini bertujuan untuk untuk menguji pengaruh profitabilitas terhadap nilai perusahaan yang diukur menggunakan ROA dan PBV. Serta untuk menganalisis dan mengetahui pengaruh CSR apakah dapat memperkuat atau memperlemah profitabilitas terhadap nilai perusahaan. Jenis data dalam penelitian ini menggunakan data kuantitatif. Sumber data yang digunakan adalah data sekunder. Teknik pengambilan sampel menggunakan purposive sampling. Penelitian ini dilakukan terhadap 7 perusahaan pertambangan sub sektor logam dan mineral yang terdaftar di Bursa Efek Indonesia pada tahun, 2017 – 2021. Sedangkan Teknik analisis data menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa : (1) profitabilitas (ROA) berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan (PBV). (2) CSR tidak dapat memperkuat atau memperlemah pengaruh profitabilitas (ROA) terhadap nilai perusahaan (PBV).
DIGITAL SYSTEM BLOCKCHAIN SEBAGAI STRATEGI UNTUK OPTIMALISASI PENGELOLAAN DANA ZAKAT: STUDI KONSEPTUAL Urfiyya, Khalida; Sulastiningsih, Sulastiningsih
Jurnal Studi Agama dan Masyarakat Vol 17 No 2 (2021): JURNAL STUDI AGAMA DAN MASYARAKAT
Publisher : IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jsam.v17i2.3157

Abstract

Digitalization is a new phenomenon in the early twenty-first century connecting technology with civilization and benefits mankind in an intelligent and efficient way. The adoption of the blockchain concept in zakat institutions is the time to be a solution in dealing with existing Islamic problems such as the collection and distribution of zakat funds. This study was to provide an overview of the opportunities, potential and capabilities of blockchain system adoption in zakat institutions, especially in Indonesia. The method was a literature study by reviewing various relevant literatures and balanced with related studies on phenomena in various countries. With dynamic technological developments, especially the emergence of blockchain technology, the zakat ecosystem can be further enhanced since blockchain offerred the concept of data decentralization which were permanent, real-time, secure and transparent. Several things to encourage this practice could be done
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KABUPATEN SLEMAN: (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Sleman) Sulastiningsih, Sulastiningsih; Alboneh, Zaenab
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 7 No. 2 (2020): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v7i2.203

Abstract

This research aims to analyze the influence of budgetary goal characteristics of participation, clarity, feedback and difficulity on the government performance accountability Sleman district. The number of samples used in the study as many as 98 respondents. Data collection is carried out by the methods of questionnaire. The results of the questionnaires were processed using SPSS Statisctics 18. The results show that budgetary participation and budgetary goal clarity have positive effect on the government performance accountability Sleman district. Meanwhile, the results of budgetary goal difficulity were found that have no effect on the government performance accountability leman district.
PENGARUH LAYANAN PAYLATER DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN PADA GENERASI MILENIAL DI KOTA YOGYAKARTA Sulastiningsih; Faiz Fernando, Muhammad
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 11 No. 2 (2024): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v11i2.1016

Abstract

This research aims to determine the influence of paylater services and financial literacy on the financial behavior of the millennial generation in the city of Yogyakarta. The research method uses quantitative methods by carrying out multiple linear regression between the variables of paylater services and financial literacy on financial behavior. The sample for this research was 399 respondents who were determined by accidental sampling. This research concludes that the variables of paylater services and financial literacy have a significant positive on financial behavior both partially and simultaneously. The R2 value shows 0,411 or 41,1%. This explains that the financial behavior variable can be explained by 41,1% by the paylater service and financial literacy variables. The implication the results of this research for the millennial generation are expected to be able to improve their financial behavior effectively and efficiently and be more responsible in managing finances.
Co-Authors Abadi, Bintang Kasih Abdillah, Anang Agung Slamet Prasetyo Agusti, Ninda Putri Zulekha Sapta Alida, Andini Putri Ambarwati, Arum Ambarwati, Lilik Anindya, Vanisa Rahma Annasya Isna Khanifa Ary Sutrichastini Assery, Syeh Attamami, Ali Muchtar Baehaqi Beta Asteria Candra, Intan Ayu Damayanti, Ananda Puspa Darmawan Dewangga, Rio Dewi, Nadia Ayu Saraswati Diana Vitasari Dimas Rizky Kurniawan Eko Susanto Ema Suprihatin Endarwati, Siti Erlina Syamsiah Evi Erliyani Faiz Fernando, Muhammad Fajarrudin Jati Nugroho Febriyanto Febriyanto Febriyanto Firdaus, Rafli Amar Fitrianingrum, Dina Hanifah Aprilia Hasanah Setyowati Hasanah Setyowati Hassanee, Narong Hidayatulloh Hidayatulloh Husna, Jaza Anil Ida Sulistyowati Joko Nursusilo Khalida Urfiyya Laili, Ina Rizqi Lailliyah*, Marwah Dian Lailliyah, Mafwah Dian Mada-o Puteh Mahamadaree Waeno Mahsun, Mohamad Marwah Dian Lailliyah* Mawaddah, Sulalatul Meidi Syaflan, Meidi Muhammad Awal Satrio Nugroho Muhammad Rifqi Muhammad Subkhan Nanda, Audi Gita Neni Oktaviana Nugrohowati Ningsih, Wirdia Novia Nurdwijayanti Nugroho, Jalu Nugroho, Mohammad Awal Satrio Nurjanah, Ekawati Octavia, Elisya Pana, Valen Prasetyo, Agung Slamet Priyastiwi Purwati Purwati Puspa, Rio Azqy Beauty Rafif Raditya Muhrizal Ramadhan, Maulana Fajar Rastrasila, Dwika Renaldy, Fatkhan Riauwanto, Selamat Rizka Angga Nuary Rokhmah, Anisa Nur Safitri, Eva Sari, Ariesta Dewi Nila Sermi Setyowati, Rufaida Sholihati, Rizka Imanita Sri Diana Sri Mintowati Sri Mulyani Subkhan, Muhammad Suci Utami Wikaningtyas Suryaningsih, Fatimah Sutrischastini, Ary Syahbilla Erza Prasiwi Syamsiah, Erlina Tama, Yudha Adi tri wahyuni Urfiyya, Khalida Urfiyya, Khalida Waeno, Muhammadare Wahyu Purwanto Wahyu Purwanto Wahyuningtiasari, Defi Welsi Anggraini Wijanarko, Bondan Aditya Wikaningtyas, Suci Utami Winata, Aldi Winoto, Tri Joko Yanuar, Muhammad Fadhil Adli Yoga Pradita Yulyana Edin Saputri Yunita Fitri Wahyuningtyas Zaenab Alboneh Zulkifli Zulkifli