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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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Pengaruh Literasi Keuangan, Gaya Hidup Konsumtif, dan Fintech Payment terhadap Pembelian Impulsif Pengguna Shopee pada Mahasiswa di Kota Yogyakarta Anindya, Vanisa Rahma; Sulastiningsih, Sulastiningsih
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3725

Abstract

Penelitian ini dirancang untuk menggali secara mendalam bagaimana literasi keuangan, gaya hidup konsumtif, dan penggunaan fintech payment membentuk perilaku pembelian impulsif pada mahasiswa pengguna Shopee di Kota Yogyakarta. Dengan menggunakan pendekatan kuantitatif, penelitian ini menerapkan metode survei melalui penyebaran kuesioner kepada 100 mahasiswa sebagai responden utama. Data yang diperoleh kemudian dianalisis melalui berbagai rangkaian uji statistik, mulai dari uji instrumen, uji asumsi klasik, regresi linier berganda, hingga uji t dan uji f, dengan tujuan mengidentifikasi kontribusi masing-masing variabel terhadap perilaku impulsif. Hasil penelitian menunjukkan bahwa literasi keuangan tidak memiliki pengaruh signifikan dalam menekan kecenderungan mahasiswa melakukan pembelian spontan. Sebaliknya, gaya hidup konsumtif terbukti sebagai faktor paling dominan dan signifikan yang mendorong mahasiswa berbelanja tanpa perencanaan. Penggunaan fintech payment, khususnya layanan Shopee PayLater, juga ditemukan tidak memberikan dampak yang berarti terhadap perilaku impulsif tersebut. Namun, ketika ketiga variabel diuji secara simultan, hasil analisis mengungkapkan adanya pengaruh yang signifikan dengan koefisien determinasi sebesar 44,6 persen. Angka ini menunjukkan bahwa kombinasi ketiga variabel memberikan kontribusi moderat terhadap perilaku pembelian impulsif mahasiswa. Temuan ini diharapkan dapat meningkatkan kesadaran mahasiswa mengenai pentingnya pengelolaan gaya hidup serta peningkatan literasi keuangan untuk meminimalkan kecenderungan belanja impulsif. Selain itu, penelitian ini juga dapat menjadi dasar bagi pengembangan kajian lebih lanjut terkait perilaku konsumen di era digital, terutama dalam konteks meningkatnya penggunaan e-commerce dan layanan fintech di kalangan generasi muda.
PENINGKATAN KINERJA PETUGAS PAJAK (ACCOUNT REPRESENTATIVE) DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DI WILAYAH KECAMATAN MUNTILAN Wijanarko, Bondan Aditya; Mahsun, Mohamad; Sulastiningsih, Sulastiningsih
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 4 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis Kinerja Account Representative, upaya meningkatkan Kinerja Account Representative di Wilayah Kecamatan Muntilan pada KPP Pratama Magelang. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Data primer diambil secara langsung dari lokasi penelitian melalui wawancara (In-deepth Interview) kepada informan, data sekunder berupa dokumen-dokumen tertulis dari Pemerintah, 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 di wilayah Kecamatan Muntilan pada KPP Pratama Magelang dalam meningkatkan kepatuhan Wajib Pajak disebabkan karena mempunyai karakteristik wilayah geografis yang luas, database yang belum akurat, kurangnya kesadaran dan pengetahuan Wajib Pajak, dan formulir SPT Tahunan yang tidak user friendly. Upaya yang telah dilakukan untuk meningkatkan kepatuhan Wajib Pajak di antaranya dengan berkoordinasi dengan kelurahan/desa, menjalin kerjasama dengan berbagai instansi dan pihak ketiga, memberikan sosialisasi atau edukasi dan melakukan pendampingan kepada Wajib Pajak dengan membuat Tim Satgas SPT Tahunan. This study aims to analyze Account Representative Performance, an effort to improve Account Representative Performance in the Muntilan District Region at KPP Pratama Magelang. This type of research is descriptive research with a qualitative approach. Primary data is taken directly from the research location through interviews (In-deepth Interview) to informants, secondary (In-depth interview) with informants, and secondary data is in the form of written documents from the Government, such as secondary data about the organizational structure of KPP Pratama Magelang. 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 the performance of Account Representatives in the Muntilan District area at KPP Pratama Magelang in improving taxpayer compliance was not due to the characteristics of a large geographical area, an inaccurate database, lack of awareness and knowledge of taxpayers, and ot the form of the Annual SPT, which was not user-friendly. Efforts have been made to improve taxpayer compliance, including coordinating with sub-districts/villages, cooperating with various agencies and third parties, providing socialization or education, and providing assistance to taxpayers by establishing an Annual SPT Task Force Team.
Empowering Women Farmers Tirta Rahayu through Cost of Goods Sold (COGS) Training on Creative Processed Agricultural Products Based on Science and Technologyu through Cost of Goods Sold (COGS) Training on Creative Processed Agricultural Products Based on Science and Technology Asteria, Beta; Sulastiningsih; Muhammad Subkhan; Rafif Raditya Muhrizal; Dimas Rizky Kurniawan
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/pe0xjj94

Abstract

The community service partner is the Tirta Rahayu Women Farmers Group (KWT) located in Tamanan Village, Banguntapan District, Bantul Regency. This group is engaged in the processing of local agricultural products. The main problem faced is the low level of understanding among members regarding how to calculate the Cost of Goods Sold (COGS). This results in inaccurate pricing and inconsistency in profits, meaning that the potential of their business has not been optimally exploited. The empowerment program implemented focuses on training in technology and the use of digital cost analysis tools, particularly spreadsheet applications, to calculate COGS. Through socialization, workshops, and mentoring, there was a 45% increase in members' knowledge of COGS and a 17% increase in production efficiency. As a result, KWT Tirta Rahayu is now able to determine fairer selling prices, optimize resource utilization, and increase the competitiveness of their products in the local market. Mitra pengabdian masyarakat adalah Kelompok Wanita Tani (KWT) Tirta Rahayu yang berlokasi di Desa Tamanan, Kecamatan Banguntapan, Kabupaten Bantul. Kelompok ini bergerak dalam usaha pengolahan hasil bumi lokal. Permasalahan utama yang dihadapi adalah rendahnya pemahaman anggota mengenai cara menghitung Harga Pokok Produksi (HPP). Hal ini menyebabkan penetapan harga jual yang tidak akurat dan ketidakseragaman dalam memperoleh keuntungan, sehingga potensi usaha mereka belum tergarap secara optimal. Program pemberdayaan yang dilaksanakan berfokus pada pelatihan teknologi dan penggunaan alat analisis biaya berbasis digital, khususnya aplikasi spreadsheet, untuk menghitung HPP. Melalui metode sosialisasi, lokakarya, dan pendampingan, terjadi peningkatan pengetahuan anggota tentang HPP sebesar 45% dan efisiensi produksi sebesar 17%. Dampaknya, KWT Tirta Rahayu kini dapat menentukan harga jual yang lebih adil, mengoptimalkan pemanfaatan sumber daya dan meningkatkan daya saing produk mereka di pasar lokal.
DIVERSIFIKASI PRODUK OLAHAN KREATIF HASIL PERTANIAN BERBASIS IPTEK: KUNCI PEMBERDAYAAN EKONOMI KWT TIRTA RAHAYU Beta Asteria; Sulastiningsih; Muhammad Subkhan; Dimas Rizky Kurniawan; Rafif Raditya Muhrizal
Jurnal Edukasi Pengabdian Masyarakat Vol 5 No 3 (2026): JULI 2026
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v5i3.10172

Abstract

The Tirta Rahayu Women's Farmers Group, located in Tamanan Village, Banguntapan Subdistrict, Bantul Regency, is highly motivated to support local food security. However, the group faces several challenges, including a lack of understanding of creative processed products, attractive packaging, and limited digital marketing. Therefore, this community service program aims to increase production capacity through creativity in product diversification. The methods used in this community service program include outreach, production management training, and packaging training to increase the value of agricultural products. The results of this program indicate that diversified products for sale from fruit and vegetables are produced, such as vegetable nuggets, healthy juice, vegetable chips, and vegetable package. These products have economic value and represent an innovation to optimize fruit and vegetable consumption among children who do not like them. This demonstrates that production assistance can strengthen farming capacity, increase product sales value, and have an economic impact on women's farming groups in a creative and independent manner.
PENGARUH KUALITAS PENGANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA PENGELOLAAN KEUANGAN DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI DI SMA DAN SMK NEGERI PROPINSI DAERAH ISTIMEWA YOGYAKARTA Sulastiningsih; Fajarrudin Jati Nugroho; Priyastiwi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 13 No. 1 (2026): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/wzjs3j71

Abstract

Tujuan riset ini adalah menguji pengaruh kualitas penganggaran, kompetensi sumberdaya manusia terhadap kinerja pengelolaan keuangan sekolah, menguji pemanfaatan teknologi informasi sebagai pemoderasi pengaruh kualitas penganggaran dan kompetensi sumberdaya manusia terhadap kinerja pengelolaan keuangan di SMA dan SMK Negeri Propinsi Daerah Istimewa Yogyakarta. Data diperoleh melalui survei kepada pegawai yang menangani dana Bantuan Operasional Sekolah (BOSNAS) dan APBD (BOSDA) di SMA dan SMK Negeri Daerah Istimewa Yogyakarta. Jumlah sampel140ditentukan dengan purposive sampling. Analisis data menggunakan Moderated Regression Analysis (MRA). Hasilnya menunjukkan pengaruh positif signifikan kualitas penganggaran, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kinerja pengelolaan keuangan dan pemanfaatan teknologi informasi memoderasi pengaruh kualitas penganggaran dan kompetensi sumber daya manusia terhadap kinerja pengelolaan keuangan sekolah.
Performance Analysis of Zakat Institutions Before and During The Covid-19 Pandemic Khalida Urfiyya; Sulastiningsih Sulastiningsih
An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya dan Sosial Vol. 9 No. 1 (2022): July
Publisher : LP2M Sekolah Tinggi Agama Islam (STAI) Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/annuha.v9i1.432

Abstract

The year 2020 was an unexpected year where the world Covid-19 pandemic disrupted both sides of the economy, demand and supply. The massive spread of the virus has proven to affect the decline in economic activity including the tendency to donate. This research uses a quantitative descriptive method that aims to provide an overview and comparison of zakat institutions performance before and during the Covid-19 pandemic. The measurement parameter used is International Standard of Zakat Management (ISZM) which is divided into 2 main variables, efficiency and capacity. The results showed that in general the performance of zakat institutions during the Covid-19 pandemic was quite good and efficient, although there was a decline in donation receipts at LAZ Dompet Dhuafa, but the drop in the number of donations was not lower than the number it received in the year before the pandemic. LAZISNU has the most efficient ratio of program and operational expense, while BAZNAS has the best efficiency level in the ratio of fundraising expense and fundraising efficiency. Furthermore, all zakat institutions have a positive result of working capital ratio, meaning that the zakat institution is still able to cover its operational expenses with the existing balance of amil funds without generating new revenues.
PENGARUH PERSEPSI KEMUDAHAN KEUANGAN E-WALLET SHOPEPAY, PRESEPSI KEGUNAAN KEUANGAN E-WALLET SHOPEPAY DAN PROMOSI KEUANGAN E-WALLET SHOPEPAY TERHADAP PERILAKU KEUANGAN KONSUMTIF GENERASI Z DI YOGYAKARTA Syahbilla Erza Prasiwi; Sulastiningsih Sulastiningsih
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.963

Abstract

This study aims to influence the perception of convenience, perception of usefulness and promotion on Shopeepay E-Wallet on generation z consumptive behavior in Yogyakarta. The research method uses a quantitative method by conducting multiple linear regression between perception of convenience, perception of usefulness and promotion on generation z consumptive behavior in Yogyakarta. The sample in this study was determined by purposive sampling. This study concludes that the variables of perception of convenience and perception of usefulness influence the consumptive behavior of generation z in Yogyakarta while the promotion variable does not influence the consumptive behavior of generation z in Yogyakarta. The R² value shows a value of 0.315. This identifies that all independent variables (perception of convenience, perception of usefulness and promotion) are able to influence the dependent variable (consumptive behavior) by 68.5%
PENGARUH FINANCIAL TECHNOLOGY PAYMENT, LITERASI KEUANGAN, RELIGIUSITAS DAN FRUGAL LIVING TERHADAP PERILAKU KEUANGAN MAHASISWA DI ERA DIGITAL Sulastiningsih Sulastiningsih; Wahyu Purwanto; Muhammad Awal Satrio Nugroho; Yunita Fitri Wahyuningtyas
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): 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.v6i1.1421

Abstract

The purpose of this research is to analyze the influence of fintech payment, financial literacy, religiosity and frugal living both partially and simultaneously on the financial behavior of STIE Widya Wiwaha students. This research is quantitative research, sample determination using proportional sampling, type of primary data collected with a likert scale questionnaire as a research instrument. Before conducting the hypothesis testing a validity and reliability test was conducted to test the quality of the data and to test the classical assumption of regression, namely multicollinearity, heteroskedasticity and normality. The research results concluded that financial literacy and frugal living have a significant positive influence on financial behavior, but fintech payment and religiosity do not affect financial behavior. Simultaneously the four variables have an influence on financial behavior, the contribution of the influence of the independent variable on the dependent variable is 59,6%. The implication of this research result is to provide practical inspiration for students and the public to improve financial literacy and maintain a frugal lifestyle so that financial behavior becomes better and healthier. Besides, the public needs to interpret more wisely about the use of fintech and religiosity towards the religion they believe in so that it can have a positive impact on financial behavior.
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