Article Per Year (5 Year)
p-Index From 2021 - 2026
3.302
P-Index
This Author published in this journals
All Journal Jurnal Pengolahan Hasil Perikanan Indonesia Jurnal Kebijakan Publik Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Jurnal Keteknikan Pertanian Tropis dan Biosistem Majalah Ilmiah MOMENTUM JURNAL KOLABORASI Jurnal IPTEK-KOM (Jurnal Ilmu Pengetahuan dan Teknologi Komunikasi) Jurnal Pendidikan Ekonomi JWP (Jurnal Wacana Politik) Scientific Journal of Reflection : Economic, Accounting, Management and Business PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA BHUMI: Jurnal Agraria dan Pertanahan Inovasi: Jurnal Ilmiah Ilmu Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Budimas : Jurnal Pengabdian Masyarakat SANCTUM DOMINE: Jurnal Teologi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Widyaparwa MAP (Jurnal Manajemen dan Administrasi Publik) Riwayat: Educational Journal of History and Humanities Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Darmanto Darmanto
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Social Sciences Other

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 2   3   4   5   6 
PROFESIONALISME APARATUR SATUAN POLISI PAMONG PRAJA KABUPATEN SUMBAWA BARAT Aufa Rahman; Darmanto Darmanto; Diki Diki
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i2.667

Abstract

Professionalism is a most to be owned by the State Civil Apparatus in today's dynamic era. This research tries to explore two important things in looking at Professionalism in Pamong Praja Police Unit of West Sumbawa Regency, that is: How is the professionalism of Pamong Praja Police Unit of West Sumbawa Regency and what the factors that influence it are. The author tries to explain these two things by combining between the theory and concepts put forward by experts with the field conditions that occur. So that we can find out whether Pamong Praja Police Unit of West Sumbawa Regency is Professional, Towards Professional or Not Professional at all. The research method used is descriptive qualitative research because it is related to the selected problem that is telling social phenomena that does not intend to make calculations qualitatively or using statistics but rather lead to exploitation of public expression and events that occur. The Source Data in this study are: Informants, Events, and Documents. Data collection techniques used in this study are: Interview, Observation, and Documentation. Pamong Praja Police Unit has a duty to maintain and organize public order and tranquility, to carry out Community Protection, to enforce the Regional Regulation and the Decision of the Regional Head. To carry out these tasks required high professionalism, to know that there are several indicators used in viewing the professionalism of Pamong Praja Police Unit of West Sumbawa Regency are: a) The intellectual capacity of employees; b) Standard of work; c) Moral and ethical standards.
PELAYANAN ADMINISTRASI PERTANAHAN BERBASIS INOVASI Didik Noviyanto; Febri Yuliani; Darmanto Darmanto
Jurnal Kebijakan Publik Vol 14, No 2 (2023)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jkp.v14i2.8255

Abstract

Pelaksanakan pelayanan Permohonan Tanah Pertama Kali dan Peralihan Hak seringkali terlambat dari batas waktu yang telah ditentukan. Untuk menyikapi permasalahan tersebut, Kantor Pertanahan Kabupaten Pelalawan telah menetapkan sebuah Pelayanan Inovasi bertajuk “AKASIA” (Antar Kerumah Anda Sertipikat Jika Lama) dalam rangka penyelenggaraan pelayanan  publik dengan sebuah inovasi. AKASIA merupakan terobosan yang datang dari Kantor Pertanahan Kabupaten Pelalawan sebagai bentuk kompensasi berupa penyerahan sertipikat sampai ke alamat rumah pemohon dengan tetap sesuai prosedur dan syarat pengambilan sertipikat. Konsep teori yang digunakan adalah teori Pelayanan Publik menurut Lovelock (2007). Penelitian ini menggunakan metode kualitatif dengan pengkajian data secara deskriptif. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa layanan AKASIA yang dijalankan oleh Kantor Pertanahan Kabupaten Pelalawan telah terlaksana dengan baik karena realisasi dan respon masyarakat sesuai dengan tujuan yang telah ditetapkan. Namun dalam hal ini pada layanan AKASIA belum memiliki standar prosedur khusus yang mengatur tentang alur serta proses dalam melaksanakan layanan AKASIA serta salah satu kelemahan internal unit pelayanan pemerintah dalam hal ini Kantor Pertanahan Kabupaten Pelalawan adalah kurangnya tenaga SDM berkualitas. Pelaksanaan layanan AKASIA juga masih tergolong belum efektif dilaksanakan, sedangkan permohonan kegiatan Pendaftaran Tanah Pertama Kali juga banyak yang melewati jatuh tempo berdasarkan keluhan dari pemohon.
Profitability and Firm Size on Firm Value with Intellectual Capital as Moderating Variable on LQ45 Company listed on BEI Period 2018 – 2020 Vitalis Ari Widiyaningsih; Daniel Budi Pratama; Darmanto Darmanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6146

Abstract

This study aims to examine the effect of profitability and firm size on firm value and also to determine the effect of intellectual capital as a moderating variable on the relationship between profitability and firm value and firm size on firm value. The population of this study are companies that are members of the LQ45 index for the 2018-2020 period. The sample selection used purposive sampling technique. The data analysis technique used is moderated regression analysis (MRA). This study shows that profitability as measured by ROI has a significant effect on firm value, but GPM as a measure of profitability has no significant effect. Firm size has a positive effect on firm value in LQ45 companies. Intellectual Capital can moderate the relationship between profitability as measured by ROI and GPM. Intellectual Capital also moderates the relationship between firm size and firm value in LQ45 companies for the 2018-2020 period. Keyword: Profitability, Size, LQ45, The Value of the Company, Intellectual Capital
THE EFFECT OF THE APPLICATION OF PUBLIC SECTOR ACCOUNTING, ACCOUNTABILITY, AND PERFORMANCE TRANSPARENCY ON THE QUALITY OF FINANCIAL STATEMENTS IN COLOMADU SUB-DISTRICT Desnardo Ivan Prabowo; Suprihati Suprihati; Darmanto Darmanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10026

Abstract

This study aims to analyze the effect of the application of public sector accounting, accountability, and performance transparency on the quality of financial reports. The population in this study were village officials and staff at the village office in Colomadu District. Determination of the sample in this study using the simple random sampling method is a sampling technique used by researchers to provide equal opportunity to all member of the population to be selected as member of the sample. The sample coscisted of Lurah/Village Head, Hamled Head, Head of Planning Affairs, and staff. The analysis uses multiple linear regression with a significant level (α) of 0,05. The result of this study indicate that : (1) the application of public sector accounting affect the quality of financial report, this is because the application of public sector accounting can explain the quality of financial reports in government agencies, and also to improve government accounting in the future, (2) accountability affects the quality of financial reports as a form of accountability , (3) performance transparency does not affect the quality of financial reports. Keywords: Public sector accounting, accountability, transparency, report quality finance
PEMBUATAN APLIKASI PELAPORAN KEUANGAN MUSHOLA AS SHIDIQ DESA NGEMPLAK KARTASURA Siti Rokhmah; Ihsan Cahyo Utomo; Nendy Akbar Rozaq Rais; Darmanto Darmanto
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.6027

Abstract

Mushola As Shidiq adalah mushola yang terletak di Perum Podomoro Desa Ngemplak Kartasura. Dalam pengelolaanya mushola As Shidiq menggalamg dana dari berbagai sumber, diantaranya adalah dana bantuan dari beberapa institusi serta zakat, infaq dan sedekah dari jamaah Mushola. Penggunaan dana Mushola As-Shidiq di alokasikan pada berbagai kegiatan, diantaranya TPQ Rutin untuk anak-anak lingkungan Mushola, perigatan hari-hari besar islam dan pengajian rutin. Agar pengelolaan laporan keuangan menjadi mudah dan terdokumentasi dengan baik, maka perlu adanya aplikasi laporan keuangan yang dapat membantu pengurus dalam mengelola dana. Pengabdian masyarakat ini bertujuan untuk membantu mempermudah pengelolaaan pelaporan dana keuangan mushola Podomoro, sehingga proses transparansi penggunaan dana dan pemasukan serta alokasi penggunaan dana dapat terdokumentasi dengan baik. Pada pengabdian masyarkat ini dilakukan pembuatan aplikasi dengan menggunakan VB.Net dan pengelolaan database menggunakan MySql. Pada laporan keuangan ini juga dilengkapi menu untuk mencetak laporan keuangan yang dapat di laporkan setiap bulan pada rapat takmir mushola As-Shidiq. Kata Kunci: Aplikasi, pelaporan Keuangan, Mushola As-Shidiq.
Layanan Polres Bima Kota dalam Penanganan Kasus Kecelakaan Lalu Lintas pada Anak di Bawah Umur Ditinjau dari Manajemen Konflik Agung Iswahyudi; Florentina Ratih Wulandari; Darmanto Darmanto
INOVASI Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i2.p310-322.36111

Abstract

The aim of this research is to determine the services for handling traffic accident cases for minors in terms of conflict management and the factors that hinder Bima City Police services in handling traffic accident cases for minors in terms of conflict management. The police as a public service institution need to carry out one of their duties related to traffic. The results of the research show that the Bima City Police service in handling traffic accident cases involving minors has been carried out well through the criminal mediation that can be offered, where the police act as a mediator between the perpetrator and the victim/victim's family members. The inhibiting factors in resolving cases of children who are perpetrators of traffic accident crimes consist of two things, namely internal obstacles in the form of uniting thoughts between the victim and the child (perpetrator) in order to reach an agreement, and human resources (HR) of the police specifically for children in handling cases. child. Next are external obstacles in the form of limited adequate facilities and infrastructure in the diversion process, different understandings in handling children in conflict with the law among law enforcement officials, community understanding regarding diversion and regulations regarding supervision of the implementation of the results of diversion agreements.
THE IMPACT OF LITERACY ON FINANCIAL SATISFACTION: A STUDY OF MILLENNIAL SHOPEEPAY USERS IN SURAKARTA, INDONESIA Amelia Febriyanti; Darmanto Darmanto; Hadi Samanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.14124

Abstract

This research aims to investigate the influence of financial satisfaction based on financial literacy on ShopeePay fintech users among the millennial generation. Data collection was carried out through questionnaires. The population in this research is all millennial generations in the city of Surakarta who use ShopeePay fintech facilities with a research sample of 100 respondents. Data analysis used Multiple Linear Regression Analysis with SPSS version 23.0 software. The results of this research show that financial literacy has a significant influence on financial satisfaction, which in turn influences behavior and attitudes towards using ShopeePay fintech.
Economics Analysis of Differences in Tax Aggressiveness Before and After Tax Amnesty and Influencing Factors Natajaya Santana; Darmanto Darmanto; Ari Warokka
Jurnal Pendidikan Ekonomi Vol. 17 No. 2 October 2024
Publisher : Jurusan Ekonomi Pembangunan Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/UM014v17i2p160

Abstract

Tax amnesty public policy is an effort by the Government to collect tax revenues, and at the same time it is expected to be able to make taxpayers compliant. This research is quantitative research with an exploratory approach. This study uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) during the period 2011 to 2022. The research sample consisted of 144 companies that had met the criteria. The data were analyzed using the SEM-PLS method with the help of WarpPLS 8.0 software. The results show that tax amnesty public policy intervention makes a difference in the amount of corporate tax aggressiveness although statistically insignificant. Tax rates have a significant effect on the amount of tax aggressiveness both before and after the implementation of the tax amnesty while tax complexity, political connection, company age, company size and leverage have insignificant effect. The findings provide implications for the study of micro and macroeconomics. Keywords: tax amnesty, tax aggressiveness, tax rate, economics learning
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, KEPUTUSAN PENDANAAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Elvy Nugraheni; Darmanto Darmanto; Yuwita Ariessa
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3cvana20

Abstract

This study was conducted to understand the impact of profitability, dividend policy, funding decisions and investment decisions on the value of Food and Baverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2024. The research method used is quantitative method. The data collection method used is the literature study technique and the official website (bei.go.id). The population studied in this study were all Food and Baverage companies listed on the IDX in 2021-2024. Data collection in this study was carried out using purposive sampling technique, obtained a sample of 108, but the actual sample studied was 101 companies due to the emergence of data with extreme values. The test method in this study uses descriptive statistical tests, classical assumption tests, multiple linear regression analysis and hypothesis testing, namely the f test, t test and coefficient of determination test. The F test gets a significance value of 0.000 <0.05 so that the model is feasible to study. The t test results of this study are profitability and investment decisions affect firm value. This is evidenced by the significance value of 0.000 <0.05. Conversely, dividend policy has no effect on firm value, as evidenced by the t value of 1.283 < t table 1.98498 and a significance value of 0.203> 0.05. Then the funding decision with a t value of 1.914 < t table 1.98498 with a significance value of 0.059 > 0.05 so that the funding decision does not affect the company's value. From the results of the coefficient of determination test, the results are 0.800, which means that the profitability variable, dividend policy, funding decisions and investment decisions in explaining the company's value are 80.0% and the remaining 20.0% is explained by other variables
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.
Co-Authors Abdul Khalim Adi Nurman Agung Iswahyudi Agus Krestanto Alfiana Nurjannah Amelia Febriyanti Aminuyati Angga Adhi Saputro Ardila Setyowati Ardison Ardison Ari Warokka Asri Asri Aufa Rahman Basuki Sri Rahayu Budiyono Budiyono Charisma Zega Cinta Varera Daniel Budi Pratama Daru Nupikso Desnardo Ivan Prabowo desy nur pratiwi Didik Noviyanto Diki Diki Dody Samwijaya Edy Bimantoro Elvy Nugraheni Endon Priyanto Ernawati Budi Astuti Febri Yuliani Feri Adi Prayitno Florentina Ratih Wulandari Fransiska Kurniawati Hadi Samanto Heru Yulianto Ihsan Cahyo Utomo Ima Wijayanti Imam Syafaat Indah Hartati Karso Karso Laeli Kurniasari Lilis Setyarini Livio Mayesta Lukman Susanto M. Salafudin Maya Widyana Dewi Meita Istianda Miftakhul Khusna Muhamad Royan Al Faris Muhamad Surifil Anam Muhammad Nur Ubaidillah Natajaya Santana Nendy Akbar Rozaq Rais NEVIATY PUTRI ZAMANI Nugroho Widiasmadi Obed Bida Oktavian Yudha T.S Oscar Jayanagara Prasetyo, Indra Purnomo Purnomo Putra Pratama Saputra Rahman, Dahlan A Rajemi Rajemi* Renan Subantoro Safi'i, Muhamad Salim Rahman Arif Siti Aisyah Siti Rokhmah Sri Indarwati Sri Mulyo Bondan Respati Sri Wardaya Suprihati Suprihati Tabah Priangkoso Taufik Ahmad Titik Dwiyani Trivina Damayanti Vitalis Ari Widiyaningsih Warianti Warianti Woro Utari Yulius Hari Yuwita Ariessa