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All Journal Journal of Indonesian Economy and Business SENTRALISASI BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Signal International Journal of Architecture and Urbanism Jurnal Pemberdayaan Umat Dawuh: Islamic Communication Journal
Endah Nurhawaeny Kardiyati
Universitas Muhammadiyah Cirebon
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation

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Analisis Restitusi Pajak Pertambahan Nilai Pada Kepatuhan Pengusaha Kena Pajak Kantor Pelayanan Pajak Pratama (KPP Cirebon Tahun 2016–2018) Endah Nurhawaeny Kardiyati; Abdul Karim
BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 2 (2020): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v17i2.5271

Abstract

ABSTRAKThis study aims to analyze the mechanism of value added tax restitution and the obstacles that often occur during the restitution process. The method used in this research is descriptive method with a qualitative approach, and using embedded case study research case studies. The results of this study are the mechanism of value added tax restitution at the Pratama Cirebon tax service office carried out in accordance with applicable rules and obstacles that often occur in the process of value added tax restitution on taxpayers. Keywords                   : Restitution; Value Added Tax ABSTRAKPenelitian ini bertujuan untuk menganalisis mekanisme restitusi pajak pertambahan nilai dan kendala yang sering terjadi pada saat proses restitusi . Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif, dan menggunakan studi kasus embedded case study research. Hasil dari penelitian ini adalah mekanisme restitusi pajak pertambahan nilai pada kantor pelayanan pajak pratama cirebon dilakukan sesuai dengan aturan-aturan yang berlaku dan kendala yang sering terjadi dalam proses restitusi pajak pertambahan nilai pada wajib pajak. Kata kunci                 : Restitusi; Pajak Pertambahan Nilai.
A Charismatic Relationship: How a Kyai’s Charismatic Leadership and Society’s Compliance are Constructed? Abdul Karim; Halim Purnomo; Fikriyah Fikriyah; Endah Nurhawaeny Kardiyati
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 2 (2020): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.54705

Abstract

Main Objectives: This study emphasizes the authority of a Kyai lies in the integration between the charismatic leadership and society’s compliance. The background problem of this study is whether charisma is fundamentally a result of the attributes of a leader, the situational circumstance, or a process of interaction between the leader and society? The novelty of this research is the concept of how a leader becomes charismatic and subordinates other people’s perceptions & compliance. The research method for this study is a quantitative method, with two variables and it is strengthened by a qualitative method with one variable. Qualitatively, the data about the charisma of leaders are collected through interviews, and it was then analyzed by screening, display, and interpretation. Quantitatively, the data about perception & the impact of a leader’s charisma are collected by use of a questionnaire, after the data passed the tests of validity, normality, linearity, percentage formula, average formula and then analyzed as well as hypothesis testing by a simple regression formula to determine the level of influence. The findings of this study are: (1) the seven efforts of a charismatic leader namely glory, blessings, confidence, obedience to the God, efficacy, having influence, and the ability to predict the future, (2) the society’s perception of the charisma of leaders is average and tends to be poor and (3) the impact of the leader’s charisma on society is only 19.9%, which shows it has a poor influence. Conclusion: The data agreed with the meaning of the term charismatic relationship. The implication of the results of this study is that society’s compliance with its leaders’ wishes is very dependent on the perception or relationship between them.
ACCOUNTING STUDENTS' PERCEPTIONS AND EDUCATIONAL ACCOUNTANTS ON ETHICS OF PREPARING FINANCIAL STATEMENTS Endah Nurhawaeny Kardiyati; Abdul Karim
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1302

Abstract

The issue of Good Corporate Governance in Indonesia is still hotly discussed because it is considered a factor that can restore investor confidence. One of the components of Corporate Governance is the existence of transparent financial reporting. The ethics and positive attitude of Indonesian accountants as the point of emphasis of this study are one of the factors for improving the quality of financial reporting. This study used a purposive sampling method and obtained two groups of samples, accounting students and teaching accountants at public and private universities in the city of Semarang. The technical analysis to test the hypothesis using non-parametric statistics Kruskal Wallis. The results of hypothesis testing show that there is no difference between public accounting firm auditors, accounting students, and educating accountants regarding the attributes of knowledge, problem-solving skills, past experiences, responsiveness to situations, self-confidence, adaptability, having relevant knowledge, being able to be responsible and able to think fast. Meanwhile, the attributes of communication skills and thinking skills proved to be different between auditors of public accounting firms, accounting students, and teaching accountants. Overall the results of the research do not fully support the convergence theory. Keywords: Convergence Theory, Professionalism, Competence
Peran BUMDES dalam Revitalisasi Kawasan Wisata Budaya di Kawasan Pantai Parangtritis Muhamad Muhamad; Dicky Sopjan; Sri Rahayu Budiani; Nurul Chamidah; Endah Nurhawaeny Kardiyati
Jurnal Pemberdayaan Umat Vol. 1 No. 2 (2022): Agustus
Publisher : Jurnal Pemberdayaan Umat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.524 KB) | DOI: 10.35912/jpu.v1i2.1331

Abstract

Purpose: The purpose of this research is to study the process of revitalizing the presence of Village-owned Enterprises (BUMDes) in village development innovations, especially in the revitalization of cultural tourism areas in the Parangtritis beach area. Research Methodology: This method of implementing community service is carried out in a qualitative descriptive manner with a Focus Group Discussion (FGD) with an approach to the concept of active involvement of BUMDes in revitalizing the cultural tourism area. All BUMDes members in the organizational structure are actively involved. Results: The presence of BUMDes is to strengthen the economy of the rural communities. BUMDes is the right of the village to take advantage of the Village Law rules which give authority to the village government to innovate in village development, especially in terms of improving the village economy and welfare for village communities. Conclusions: Community service show that there is an active role for BUMDes in revitalizing the area, especially in carrying out inventory and planning for the revitalization of cultural tourism areas. . Limitations: The limited time for the implementation of the service is very short, namely 6 months. Contribution: The research contribution contributes to the revitalization of the area which is an asset for the village.of parties directly related to the KUBE program. As a result,
The Effect Of Socialization Of Financial Accounting Standards for Entities Without Public Accountability and MSMEs Perceptions on The Preparation Of Financial Statements Muzayyanah Muzayyanah; Endah Nurhawaeny Kardiyati; Itat Tatmimah; Mohammad Djadjuli; Syifa Zafira Farha
SENTRALISASI Vol. 12 No. 2 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i2.2373

Abstract

This study aims to determine the effect of the SAK ETAP socialization  on the preparation of financial statements,perception of MSMEs to the preparation of financial statements with a sample of 100 MSMEs. Research methods using descriptive quantitatif. The results of this study socialization of SAK ETAP partially positive and significant effect on the preparation of financial statements, the perception of MSMEshas a positive effect on the preparation of financial statements and the socialization of SAK ETAP and the perception of MSMEs simultaneously has a significant effect on the preparation of financial statements. With an R Square value of 85.1% shows the magnitude of the influence the level of socialization of SAK ETAP and the perception of MSMEs on the preparation financial statements, while the remaining 14.9% is influenced other factors.
Participatory Communication and Community Empowerment in Forum Bilikom: Non-Legal Constraints in Corporate–Community Deliberation Dikhorir Afnan; Agus Irfan; Endah Nurhawaeny Kardiyati; Muhammad Kamaluddin
DAWUH : Islamic Communication Journal Vol. 7 No. 2 (2026): July
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/dawuh.v7i2.2415

Abstract

Participatory communication is widely recognized as a key component of community empowerment because it facilitates dialogue, mutual understanding, and collective problem-solving. However, the existence of participatory forums does not necessarily ensure meaningful community involvement. This study examines how non-legal constraints shape communication processes within an informal deliberative forum established through a corporate social responsibility program in Indonesia. Using a qualitative case study approach, the research analyzes patterns of participation, communication, and silence in a community–corporate communication forum. The findings reveal a gap between formal participation and substantive communicative engagement. Although the forum was designed to support dialogue, communication was largely characterized by one-way information dissemination, elite mediation, and culturally embedded norms of deference. These mechanisms limited reciprocity, discouraged critical expression, and reduced opportunities for meaningful participation. Consequently, community empowerment remained constrained despite the presence of formal participatory structures. This study contributes to participatory communication scholarship by demonstrating that communicative inequalities are often reproduced through socio-cultural and relational mechanisms rather than formal institutional restrictions. The findings underscore the importance of fostering more inclusive and dialogic communication processes to strengthen community empowerment and participatory governance.
DILEMA MITIGASI BENCANA ALAM MELALUI MODEL STRATEGI KOMUNIKASI BERBASIS TEKNOLOGI PADA SIRKULAR GREEN ECONOMY Lisna Novita; Dina Kholis Aziza; Endah Nurhawaeny Kardiyati
JURNAL SIGNAL Vol 13 No 2 (2025): JURNAL SIGNAL
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/signal.v13i2.10348

Abstract

Mitigasi bencana di Indonesia, khususnya pada sesar Baribis, memerlukan strategi komunikasi yang efektif dan berbasis teknologi. Penelitian ini bertujuan untuk menganalisis peran media sosial Instagram dan website BMKG Jawa Barat dalam penyebaran informasi bencana serta mengkaji strategi komunikasi berbasis teknologi dalam mendukung ekonomi hijau. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus BMKG Jawa Barat, melibatkan wawancara dan analisis framing. Hasil penelitian menunjukkan bahwa pemanfaatan Instagram dan website BMKG dapat meningkatkan kesadaran masyarakat terhadap risiko bencana. Namun, tantangan seperti literasi digital, keterbatasan jaringan, dan kepercayaan masyarakat terhadap informasi masih menjadi kendala. Strategi komunikasi berbasis teknologi yang dikombinasikan dengan ekonomi hijau dapat mengurangi dampak sosial, ekonomi, dan lingkungan akibat bencana. Rekomendasi penelitian ini berupa optimalisasi teknologi komunikasi dalam mitigasi bencana perlu diperkuat dengan peningkatan literasi digital dan integrasi teknologi IoT untuk peringatan dini guna mencapai ketahanan masyarakat yang lebih baik.
Base Site Approach on Urban Tourist Movement in Quality and Sustainable Tourism Destinations Muhamad Muhamad; Endah Nurhawaeny Kardiyati; AB Ahmad; Nur Imam Khabibi
International Journal of Architecture and Urbanism Vol. 10 No. 1 (2026): International Journal of Architecture and Urbanism
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/ijau.v10i1.24953

Abstract

This study aims to examine the pattern of tourist movement with the Base Site approach on urban tourist attractions in the urban center of Yogyakarta city and explore tourist motivations and characteristics of tourist destinations. Method of analysis used in this study is quantitative descriptive. The results showed that the pattern of tourist movement in urban tourist attractions in the center of Yogyakarta formed a tourist travel route with a single point, base site, stopover pattern. The results showed that according to the route and movement of tourists, they visited a maximum of 2 tourist destinations while traveling. The movement and travel routes of tourists are based on tourist motivation and conditions of tourist attractions visited, such as the location of adjacent tourist attractions, length of travel, road network conditions, and availability of public transportation modes. The conclusion is that the movement and routes of tourists visited in the core area of Yogyakarta city are based on the proximity of the distance and the types of tourist attractions on the visual linkage.
Co-Authors AB Ahmad Abdul Karim Afnan, Dikhorir Agus Irfan Dicky Sopjan Dina Kholis Aziza Fikriyah, Fikriyah Itat Tatmimah Lisna Novita Mohammad Djadjuli Muhamad Muhammad Kamaluddin Muzayyanah Muzayyanah Nur Imam Khabibi Nurul Chamidah Purnomo, Halim Sri Rahayu Budiani Syifa Zafira Farha