Articles
Model Pemberdayaan Usaha Mikro Dan Pengaruhnya Terhadap Kemandirian Usaha
Hamid, Mudasetia;
Widyayanti, Evy Rosalina
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 1 (2015): Jurnal Riset Manajemen Januari 2015
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta
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DOI: 10.32477/jrm.v2i1.164
Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.Keyword: micro entreprise, human resources, government roles, capital, partnership and autonomous.
Effect of Sunset Policy, Tax Amnesty, Tax Sanctions, and Whistle-Blowing System Against Tax Obligation (An Empirical Study on A Private Vocational Yogyakarta)
Muda, Mudasetia;
Ristiana, Ita;
Wening, Nur
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 2 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta
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DOI: 10.46923/ijbhes.v2i2.33
This research was conducted to examine the influence of sunset police, tax amnesty, tax sanctions, and the tax blast system on tax complaints. Population checks are all taxpayers at regional offices in the Special Region of Yogyakarta. The sampling method in this study is simple random sampling. The sample is 100 taxpayers with a total of 120. The number of observational data analysis methods used is multiple regression analysis. The results showed that there was no influence on the sunset policy of tax complaints with a significant 0.479 > 0.05. There is no effect of tax amnesty on tax complaints with a significant 0.357 > 0.05. Its influence on tax sanctions tax complaints with a significance of 0.023 < 0.05. Its effect on whistle-blowing tax complaints with a significance of 0.080 < 0.10. The F test simultaneously affected sunset, tax amnesty, tax sanctions, and Whistle-blowing system on tax complaints with a significant 0,000 < 0.05. The coefficient determination test shows the value of 0.158 or 15.8% the dependent variable can be explained from the independent variable and 84.2% is influenced by other variables outside the model. Keywords: Sunset Policy, Tax Amnesty, Tax Sanction, Whistle Blowing System, and Tax Compliance.
Pengaruh Suku Bunga Deposito dan Kurs Rupiah Terhadap Harga Saham pada Industri Perbankan
Mudasetia Hamid
Jurnal Ekonomi dan Pendidikan Vol 5, No 2 (2008)
Publisher : Universitas Negeri Yogyakarta
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DOI: 10.21831/jep.v5i2.596
Penelitian ini bertujuan untuk mengetahui pengaruh Suku Bunga Deposito dan Kurs terhadap harga saham pada industri perbankan yang terdaftar di Bursa Efek Jakarta Selama tahun 2001-2007.Metode penelitian dengan menggunakan model regresi berganda. Untuk menguji seberapa besar variabel dependen mampu dijelaskan oleh variabel independen serta untuk mengetahui signifikansi pengaruh variabel independen terhadap variabel dependen secara simultan menggunakan uji F. Dan pengujian secara parsial dengan menggunakan uji t.Berdasarkan hasil pengujian menunjukkan bahwa variabel-variabel ekonomi makro yang terdiri dari suku bunga deposito dan kurs rupiah secara simultan berpengaruh terhadap harga saham. Hal ini ditunjukkan dengan nilai F hitung dari hasil pengujian adalah sebesar 13,125 dengan sig. F sebesar 0,000 sehingga lebih kecil dari taraf signifikan 5%. Sedangkan hasil uji t variabel suku bunga deposito (X1) dan kurs rupiah (X2) secara parsial juga secara signifikan terhadap harga saham. Hal dibuktikan dengan nilai t hitung masing-masing variabel adalah - 4,936 dan 2,413. Nilai koefisien deteminasi (R2) sebesar 0,335 yang artinya bahwa pengaruh suku bunga deposito dan kurs rupiah terhadap harga saham adalah sebesar 33,5% sedangkan sisanya sebesar 66,5% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam persamaan regresi.
HAMBATAN PENYERAPAN ANGGARAN PADA BALAI BESAR VETERINER WATES
Eni Fatiyah;
Meidi Syaflan;
Mudasetia Hamid
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
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DOI: 10.32477/jrabi.v1i1.315
Berdasarkan evaluasi capaian serapan anggaran di Balai Besar Veteriner Wates (BBVet Wates) tahun 2016 – 2019 capaian serapan anggaran di BBVet Wates belum optimal, dan hal ini berdampak pada anggaran yang tidak bisa terserap dan harus dikembalikan ke negara. Tujuan dari penelitian ini adalah mengidentifikasi faktor-faktor yang berpengaruh pada serapan anggaran di BBVet Wates dan mencari upaya yang bisa dilakukan agar serapan anggaran di BBVet Wates bisa memenuhi target. Lokasi penelitian mengambil tempat di BBVet Wates Yogyakarta, terhadap sebelas informan yang terkait langsung dengan pengelola anggaran dan capaian serapan anggaran. Teknik penelitian menggunakan jenis penelitian diskriptif kualitatif. Metode dan instrumen pengumpulan data yang digunakan dalam penelitian ini adalah dengan format wawancara semi terstruktur. Analisis data berupa reduksi data (data reduction), penyajian data (data display), dan kesimpulan atau verifikasi (conclusion drawing/verification). Hasil penelitian menunjukkan bahwa faktor-faktor yang berpengaruh pada capaian serapan anggaran di BBVet Wates adalah 1) Tahapan penyiapan anggaran: Dokumen pengadaan bahan kimia, peralatan habis pakai, belanja modal dan bangunan, serta b) Kurangnya koordinasi antara tim Perencana, Tim pengadaan dan PJ kegiatan. 2) Tahapan perencanaan: a) Dokumen perencanaan, b) Adanya kegiatan prioritas nasional yang bersifat top down dan turun pada tahun berjalan. c) Pengadaan bahan kimia dan peralatan habis pakai waktu realisasi tergantung kebutuhan, serta d) Pendelegasian tugas yang tidak optimal. 3) Tahapan monitoring dan evaluasi: a) Kurangnya pemantauan realisasi kegiatan regular b) Kurangnya koordinasi antara tim perencana dan tim monev.
UPAYA PENGENDALIAN STRES KERJA DALAM PENINGKATAN KINERJA JAKSA DI KEJAKSAAN NEGERI KLATEN
Dian Kurniasari;
Mudasetia Hamid
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
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DOI: 10.32477/jrabi.v2i1.429
The research objectives are: (1) To determine the performance of the prosecutor at the Klaten District Attorney; and (2) To find out efforts to control work stress in improving the performance of the prosecutor at the Klaten District Attorney. Data collection techniques using observation, interviews and documentation. Interviews were conducted with 17 functional prosecutors serving in the Klaten District Attorney's Office. Data analysis used descriptive qualitative analysis. The results showed: (1) The performance of the Public Prosecutor at the Klaten District Attorney in general was adequate, both from the aspect of the prosecutor's work target and the aspect of work behavior. Based on the aspect of the prosecutor's work target, it is known that the Prosecutor's Office at the Klaten District Attorney has shown a fairly good quantity of work, namely the completion of the target agenda of cases that must be resolved, which on average reaches 2 -3 cases. The quality of their work is also maintained by taking into account the factors of suitability, neatness and completeness in accordance with existing SOPs and regulations. Based on the aspect of work behavior, it is known that the Prosecutor's Office at the Klaten District Attorney has worked with the orientation of providing excellent service to the community and is able to cooperate with colleagues, superiors, work units and other agencies. They also maintain integrity, work with discipline and are able to cooperate with colleagues, superiors, other work units and other agencies. (2) Efforts to control work stress in improving the performance of prosecutors at the Klaten District Attorney are by applying stress management which includes individual handling strategies, organizational handling strategies and social support strategies.
HAMBATAN PENYERAPAN ANGGARAN PADA BALAI BESAR VETERINER WATES
Eni Fatiyah;
Meidi Syaflan;
Mudasetia Hamid
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
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DOI: 10.32477/jrabi.v1i1.315
Berdasarkan evaluasi capaian serapan anggaran di Balai Besar Veteriner Wates (BBVet Wates) tahun 2016 – 2019 capaian serapan anggaran di BBVet Wates belum optimal, dan hal ini berdampak pada anggaran yang tidak bisa terserap dan harus dikembalikan ke negara. Tujuan dari penelitian ini adalah mengidentifikasi faktor-faktor yang berpengaruh pada serapan anggaran di BBVet Wates dan mencari upaya yang bisa dilakukan agar serapan anggaran di BBVet Wates bisa memenuhi target. Lokasi penelitian mengambil tempat di BBVet Wates Yogyakarta, terhadap sebelas informan yang terkait langsung dengan pengelola anggaran dan capaian serapan anggaran. Teknik penelitian menggunakan jenis penelitian diskriptif kualitatif. Metode dan instrumen pengumpulan data yang digunakan dalam penelitian ini adalah dengan format wawancara semi terstruktur. Analisis data berupa reduksi data (data reduction), penyajian data (data display), dan kesimpulan atau verifikasi (conclusion drawing/verification). Hasil penelitian menunjukkan bahwa faktor-faktor yang berpengaruh pada capaian serapan anggaran di BBVet Wates adalah 1) Tahapan penyiapan anggaran: Dokumen pengadaan bahan kimia, peralatan habis pakai, belanja modal dan bangunan, serta b) Kurangnya koordinasi antara tim Perencana, Tim pengadaan dan PJ kegiatan. 2) Tahapan perencanaan: a) Dokumen perencanaan, b) Adanya kegiatan prioritas nasional yang bersifat top down dan turun pada tahun berjalan. c) Pengadaan bahan kimia dan peralatan habis pakai waktu realisasi tergantung kebutuhan, serta d) Pendelegasian tugas yang tidak optimal. 3) Tahapan monitoring dan evaluasi: a) Kurangnya pemantauan realisasi kegiatan regular b) Kurangnya koordinasi antara tim perencana dan tim monev.
UPAYA PENGENDALIAN STRES KERJA DALAM PENINGKATAN KINERJA JAKSA DI KEJAKSAAN NEGERI KLATEN
Dian Kurniasari;
Mudasetia Hamid
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
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DOI: 10.32477/jrabi.v2i1.429
The research objectives are: (1) To determine the performance of the prosecutor at the Klaten District Attorney; and (2) To find out efforts to control work stress in improving the performance of the prosecutor at the Klaten District Attorney. Data collection techniques using observation, interviews and documentation. Interviews were conducted with 17 functional prosecutors serving in the Klaten District Attorney Office. Data analysis used descriptive qualitative analysis. The results showed: (1) The performance of the Public Prosecutor at the Klaten District Attorney in general was adequate, both from the aspect of the prosecutor work target and the aspect of work behavior. Based on the aspect of the prosecutor work target, it is known that the Prosecutor Office at the Klaten District Attorney has shown a fairly good quantity of work, namely the completion of the target agenda of cases that must be resolved, which on average reaches 2 -3 cases. The quality of their work is also maintained by taking into account the factors of suitability, neatness and completeness in accordance with existing SOPs and regulations. Based on the aspect of work behavior, it is known that the Prosecutor Office at the Klaten District Attorney has worked with the orientation of providing excellent service to the community and is able to cooperate with colleagues, superiors, work units and other agencies. They also maintain integrity, work with discipline and are able to cooperate with colleagues, superiors, other work units and other agencies. (2) Efforts to control work stress in improving the performance of prosecutors at the Klaten District Attorney are by applying stress management which includes individual handling strategies, organizational handling strategies and social support strategies.
PENGARUH PENGGUNAAN LAYANAN ELECTRONIC BANKING TERHADAP KEPUASAN NASABAH DI DAERAH ISTIMEWA YOGYAKARTA
Evi Rosalina Widyayanti;
Mudasetia Hamid
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 4 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
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DOI: 10.32477/jrabi.v2i4.615
This study is a study that analyzes the effect of electronic banking which consists of internet banking, mobile banking and sms banking on customer satisfaction. This research was conducted in the Special Region of Yogyakarta (DIY) with 200 bank customers as respondents. This research, which was conducted with a quantitative approach, collected the results of respondent data through questionnaires distributed to 10 banks in DIY. Research analysis using Multiple Regression Analysis using SPSS analysis tool with the results β1 = 0.283, β2 = 0.398 and β3 = 0.283 then Internet Banking (X1), Mobile Banking (X2) and SMS Banking (X3) at a significance of 0.000 less than0.05 have a positive effect significant impact on Bank Customer Satisfaction in the Special Region of Yogyakarta (DIY). The F test that was carried out provided evidence that Ha was accepted which showed a mutual influence relationship between the independent variable and the dependent variable. Meanwhile, based on the summary model test, the three independent variables (free) X1, X2, and X3 indicate a positive influence simultaneously or together on Y (Customer Satisfaction). Thus, the hypothesis is proven that Electronic Banking Services consisting of Internet Banking, Mobile Banking and SMS Banking have a significant positive effect on Bank Customer Satisfaction in the Special Region of Yogyakarta.
PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING
Nur'aini, Fitri;
Hamid, Mudasetia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa
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DOI: 10.46306/rev.v5i2.796
This study aims to analyze the influence of profitability, asset structure, and company size on company value with capital structure as an intervening variable. The population in this study is insurance sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample in this study includes 8 companies with a total of 40 research data. The sampling technique uses the purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis and path analysis with SPSS version 30. The results of this study conclude that profitability and asset structure do not have a significant effect on the value of the company, while the size of the company and capital structure have a significant effect on the value of the company. Profitability has a significant effect on capital structure, whereas asset structure and company size do not have a significant effect on capital structure. The results of the path analysis test stated that profitability had no effect on the company's value through the capital structure, while the company's asset structure and size had an effect on the company's value through the capital structure.
Pelatihan Desain Kemasan Produk UMKM Becik Keramik
Chasanah, Uswatun;
Mathori, Muhammad;
Hamid, Mudasetia;
Widayani, Hartanti;
Sermi, Sermi;
Hawa, Alifya Nur
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha
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Produk yang tidak dikelola dengan baik akan berakibat kurang menarik bagi pembeli. Salah satu bentuk nyata dari pengelolaan produk adalah melalui penggunaan kemasan dengan baik, menarik dan sehat. Selama ini kesadaran pentingnya kemasan masih rendah terutama pada pengusaha kecil (UMKM). Pemahaman mereka pada kemasan masih terbatas pada wadah atau bungkus yang kalau sudah tidak terpakai akan dibuang. Mengenal macam-macam kemasan, teknologi dan bentuk-bentuk kemasan yang ada dan berkembang saat ini masih jauh dari pemahaman UMKM sehingga kemasan produk ala kadarnya. Pelatihan desain dan kemasan produk bertujuan memberikan edukasi bagi pengusaha kecil agar memiliki daya saing dalam mengembangkan dan meningkatkan penjualan, serta mengangkat kesejahteraan perekonomian UMKM dan warga sekitar. Target jangka panjang pelatihan terbentuk embrio rumah kemasan yang menjadi wadah kerjasama dan media belajar pengusaha kecil dalam desain produk dan kemasan. Sasaran kegiatan pengabdian masyarakat UMKM Becik Keramik, Tegal Senggotan, Tirtonirmolo, Kasihan, Bantul , DIY. Metode kegiatan pengabdian masyarakat menggunakan diskusi dan sharing dengan mitra. Secara umum dapat dikatakan kegiatan dapat dilaksanakan dengan baik dilihat dari antusiasme mitra. Keterbatasan kegiatan masalah waktu pelaksanaan pengabdian terbatas dan mensinkronkan waktu dengan mitra. Kegiatan pengabdian dapat meningkatkan pengetahuan dan kesadaran UMKM yang memang belum pernah mendapatkan pelatihan tentang desain dan kemasan produk.