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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Jurnal Akuntansi : Transparansi dan Akuntabilitas Economics and Digital Business Review JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA BULETIN BISNIS & MANAJEMEN (BBM) International Journal of Economics (IJEC) Golden Ratio of Data in Summary Indo-Fintech Intellectuals: Journal of Economics and Business JER PENG: Jurnal Ekonomi dan Manajemen
Fadjar Harimurti
Fakultas Ekonomi Univeritas Selamat Riyadi Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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IbM UNTUK PENINGKATAN PRODUKTIVITAS PENGRAJIN TIKAR DI DESA GONDANGREJO KARANGANYAR Harimurti, Fadjar
Adi Widya : Jurnal Pengabdian Masyarakat Vol 1 No 1 (2017): ADIWIDYA
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v1i1.1930

Abstract

The service was done in Ngaglik and Pancuran villages, Gondangrejo, Karanganyar, Central Java. These areas have the potential to produce mats with semi traditional method. Most of the villagers are the mats’ weavers and worker of the weavers. The village has a potential in developing the craft of mats. The main problem from the craftsmen are the management, the production process is less than optimal, no efficiency in production process and the management of the marketing. In this service, many activities are held such as training in management and creativity, displaying of the technology’s application, and marketing technique for the product. The result of this service with Ibm are the optimal production process and the handling of the marketing.Keywords: Mats, productivity, craftsmen, production
PENGARUH DIGITALISASI LAYANAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI (Studi Pada WPOP KPP Pratama Surakarta) Kristawati, Erika Wahyu; Harimurti, Fadjar
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.714

Abstract

Taxes play a significant role in state revenue. One phenomenon that arises in the field of taxation is taxpayer compliance. We should be aware that taxpayer compliance is currently very low due to low taxpayer awareness and the lack of use of digitalized tax services. For this reason, this study aims to ascertain the impact of taxpayer awareness and the digitalization of tax services as well as the digitalization of tax compliance and tax socialization as a moderating variable on individual taxpayer compliance. in this study the subjects were non-employee individual taxpayers or those doing business or free workers at KPP Pratama Surakarta. The method used in this research is quantitative. The type of data used is primary data. The data usage technique used in this research is by using a questionnaire. The sampling technique in this study was purposive sampling with a sample size of 88 respondents. The results of this study indicate that tax digitalisation has a positive and significant effect on tax compliance, taxpayer awareness has a positive and significant effect on tax compliance, results of this study indicate that tax digitalisation has a positive and significant effect on tax compliance.
PELATIHAN PENGISIAN & PELAPORAN SPT TAHUNAN PPH WPOP DENGAN MENGGUNAKAN E-FILING PADA PERANGKAT DESA SEKECAMATAN TASIKMADU KARANGANYAR Harimurti, Fadjar; Widarno, Bambang; Sriyanto, Sriyanto
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 5, No 1 (2024): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v5i1.363

Abstract

Pengisian dan Pelaporan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan (PPh) Wajib Pajak Orang Pribadi (WPOP) perlu perhatian khusus bagi para perangkat Desa yang telah ber NPWP. Dimana sebagai wajib pajak berkewajiban menghitung dan menyetor PPh serta mengisi dan melaporkan SPT Tahunan PPh WPOP. Tujuan dari kegiatan ini adalah untuk memudahkan para Wajib Pajak dalam melaksanakan kewajibannya sebagai Wajib Pajak dan juga untuk meningkatkan kesadaran para Wajib Pajak akan pentingnya melaporkan SPT Tahunan dengan tepat waktu dan benar. Metode pelaksanaan kegiatan ini dengan memberikan pelatihan secara langsung kepada para Wajib Pajak yang akan mengisi dan melaporkan SPT Tahunan PPh WPOP menggunakan sistem E-Filing. Hasil dari kegiatan ini menunjukkan bahwa para Wajib Pajak lebih mudah dalam mengisi dan melaporkan SPT Tahunan PPh WP OP dengan menggunakan sistem E-Filing serta meningkatnya kesadaran para Wajib Pajak dalam melaksanakan kewajibannya.Kata Kunci :  Pengisian, Pelaporan, SPT Tahunan, e-filing
Analisis Pengaruh Religiusitas Terhadap Etika Penggelapan Pajak (Studi Kasus pada Wajib Pajak di Kabupaten Karanganyar) Ababil, Yunita; Harimurti, Fadjar
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/00zrx726

Abstract

Tax evasion is the act of minimizing the tax owed by violating tax laws and regulations carried out by taxpayers. This research aims to analyze the influence of intrapersonal religiosity and interpersonal religiosity on the ethics of tax evasion. This research uses theory, namely attribution theory. The objects of this research are people who have become taxpayers in Karanganyar Regency. The number of samples in this study was 89 samples. The sampling technique uses the Simple Random Sampling technique. The type of data used in this research is primary data. The data collection technique in this research used a questionnaire. The data analysis techniques in this research are multiple linear regression analysis, t test, f test, and coefficient of determination. The results show that intrapersonal religiosity has a significant positive effect on the ethics of tax evasion, and interpersonal religiosity has no significant negative effect on the ethics of tax evasion.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Good Governance Terhadap Akuntabilitas Kinerja Instansi Pemerintah: Studi Kasus pada Organisasi Perangkat Daerah Kabupaten Sukoharjo Kusumaningsari, Brina; Harimurti, Fadjar
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/yx7my222

Abstract

Studi ini berfokus pada evaluasi dampak kejelasan sasaran anggaran, praktik pengendalian akuntansi, dan penerapan good governance terhadap tingkat akuntabilitas kinerja instansi pemerintah di lingkungan perangkat daerah Kabupaten Sukoharjo. Pendekatan kuantitatif digunakan sebagai landasan dalam pengumpulan dan analisis data. Teknik purposive sampling diterapkan untuk menentukan sampel penelitian. Sebanyak 92 pegawai dari organisasi perangkat daerah terlibat sebagai responden dalam penelitian ini. Pengumpulan data dilakukan melalui distribusi kuesioner kepada seluruh pegawai di lingkungan perangkat daerah Kabupaten Sukoharjo. Analisis data dilakukan melalui serangkaian uji statistik, meliputi uji deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan uji koefisien determinasi. Hasil analisis menunjukkan adanya pengaruh signifikan dari kejelasan sasaran anggaran, pengendalian akuntansi, dan penerapan good governance terhadap peningkatan akuntabilitas kinerja instansi pemerintah di wilayah Kabupaten Sukoharjo.
Analisis Pengaruh Pajak Daerah, Retribusi Daerah dan Hasil Pengelolaan Kekayaan Yang Dipisahkan dalam Meningkatkan Pendapatan Asli Daerah (Studi Kasus pada Badan Keuangan Daerah Kabupaten Karanganyar) Nasriah, Ainun; Harimurti, Fadjar
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/41ctxg13

Abstract

Pendapatan Asli Daerah adalah sumber pendapatan yang diperoleh oleh pemerintah daerah, bukan hanya dari pemanfaatan sumber daya yang dimiliki oleh pemerintah, tetapi juga dari pelaksanaan berbagai kegiatan pemerintahan serta penyediaan layanan kepada masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Daerah, Retribusi Daerah, dan Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan terhadap Pendapatan Asli Daerah. Populasi dalam penelitian ini adalah laporan realisasi anggaran Kabupaten Karanganyar untuk tahun 2013-2014. Sebanyak 37 sampel digunakan dalam penelitian ini, yang diperoleh dengan teknik Nonprobability Sampling. Penelitian ini menggunakan data sekunder sebagai sumber utama. Metode analisis yang diterapkan meliputi regresi linier berganda, uji t, uji f, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Pajak Daerah memiliki pengaruh positif yang signifikan terhadap Pendapatan Asli Daerah, sementara Retribusi Daerah tidak menunjukkan pengaruh signifikan yang negatif, dan Hasil Pengelolaan Kekayaan Daerah memberikan pengaruh positif yang signifikan terhadap Pendapatan Asli Daerah.
Tax Incentives and Business Performance: Impact on Sustainability of MSMEs in Surakarta City Harimurti, Fadjar; Rispantyo, Rispantyo
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1187

Abstract

This research aims to analyze the influence of tax incentives on MSME performance and sustainability in the city of Surakarta. Data was collected through a survey of MSME players and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The research results show that tax incentives have a positive and significant influence on MSME performance (path coefficient = 0.506, p < 0.001) and business sustainability (path coefficient = 0.253, p = 0.040). In addition, the performance of MSMEs contributes significantly to sustainability (path coefficient = 0.381, p = 0.002). These findings underscore the importance of supportive fiscal policies, such as tax incentives, to improve operational efficiency, strengthen liquidity, and facilitate sustainable investment. The implications of this research include the need for more specific fiscal policies to encourage sustainability, educating MSMEs about the benefits of sustainability, and further research on less accessible sectors, such as the creative economy and technological innovation.
Analisis Multidimensional Kepatuhan Pajak UMKM Di Kabupaten Karanganyar : Pemahaman, Kesadaran, Love Of Money Dan Kondisi Keuangan : Studi Empiris Di Kabupaten Karanganyar Ani, Ani; Harimurti, Fadjar
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2953

Abstract

This research examines the multidimensional analysis of understanding, awareness, love of money, and financial conditions concerning the tax compliance of MSMEs in Karanganyar Regency. This research uses micro-scale MSME objects in Karanganyar Regency. The research method used is a quantitative method using SPSS version 27.0 to analyze the data. The data sources used in this research are primary data and secondary data. The population in this study consists of 39,908 individual taxpayers of micro-scale SMEs registered with the Cooperative, Small, and Medium Enterprises Office of Karanganyar Regency. The sample in this study was determined using the Slovin formula, resulting in 100 MSMEs. This study uses the cluster random sampling method. The data collection techniques used in this research are questionnaires, observations, and literature studies. The data analysis technique used is multiple linear regression. The research results show that tax understanding does not significantly affect the tax compliance of MSMEs in Karanganyar Regency. Meanwhile, tax awareness, love of money, and financial condition positively and significantly impact the tax compliance of SMEs in Karanganyar Regency.
Pengaruh Pengetahuan Pajak, Kompleksitas Pajak, dan Biaya Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Karanganyar Riski Rohmadani, Novi Yaya; Harimurti, Fadjar
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/cb3tn890

Abstract

Taxpayers who are compliant in paying their taxes will have a positive impact on state revenues for financing development. Tax Knowledge, Tax Complexity, and Tax Compliance Costs can help assess the level of Taxpayer Compliance in paying their Tax bills. This study aims to analyze the effect of Tax Knowledge, Tax Complexity and Tax Compliance Costs on Individual Taxpayer Compliance at the Karanganyar Pratama Tax Office. The population of this study was Corporate Taxpayers registered at the Karanganyar Pratama Tax Office with a total of 18,369 Individual Taxpayers. The sample in this study was part of the Corporate Taxpayers registered at the Karanganyar Pratama Tax Office which was calculated using the Isaac damn Michael formula as many as 80 Individual Taxpayers due to time constraints. The type of data used is quantitative data. The data source used is primary data. The sampling method used is random sampling, which is a sample technique that is selected randomly. The data collection technique uses the results of a questionnaire distributed to Individual Taxpayers. Data analysis techniques using descriptive statistical analysis, research instrument testing, classical assumption testing and hypothesis testing. The results show that Tax Knowledge and Tax Compliance Costs do not affect Corporate Taxpayer Compliance while Tax Complexity affects Corporate Taxpayer Compliance.
Analisis Pengaruh Literasi Keuangan, Gaya Hidup Dan Locus of Control Terhadap Perilaku Keuangan Mahasiswa Generasi Z Salma, Shanti Alifah; Harimurti, Fadjar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i1.2866

Abstract

. Perilaku keuangan adalah kemampuan atau tindakan yang dilakukan seseorang dalam mengatur dan mengelola keuangan, mulai dari perencanaan, pembelanjaan, penyimpangan, pembukuan, pengawasan, hingga pertanggung jawaban dari sumber daya keuangan yang dimilikinya.Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, gaya hidup dan locus of control terhadap perilaku keuangan mahasiswa generasi z Perguruan Tinggi Swasta (PTS) di Surakarta. Penelitian ini menggunakan kuantitatif dan menggunakan data primer berupa kuesioner yang diberikan kepada responden, populasi dalam penelitian ini sejumlah 1.361 mahasiswa akuntansi PTS Surakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Probability Sampling dengan simple random sampling jumlah sampel 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif, uji instrumen, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel literasi keuangan dan gaya hidup berpengaruh signifikan terhadp perilaku keuangan, sedangkan variabel locus of control tidak berpengaruh terhadap variabel literasi keuangan.
Co-Authors Ababil, Yunita Abda Abda Aguarelia, Lala Agus Setiyawan Anggita Fitriana, Ayu Nanda Riski Anggrahini, Fitria ani ani Aprilyani, Faradina Wahyu Ardiastuti, Yuana Ariastuti, Fitri Aris Eddy Sarwono Atmaja, Dinar Pratiwi Putri Azizah, Laila Nur Bambang Widarno Defitria, Anla Dina Dewangga, Cipta Dewi Saptantinah Puji Astuti DEWI SAPTANTINAH PUJI ASTUTI Dewi, Faesa Puspita DJOKO KRISTIANTO Dyah Ayu Wulandari Eddy, Aris Eryanti, Rahma Fadillah, Bintang Febriana Gea, Stela Maris Firdaus, Rizqi Romadhani Ati Fitriani, Astrit Dwi Fredinan Yulianda Gunawan, Shodhik Ade Handayani, Eka Puspita Handayani, Muji Indriani, Lukita Jayanti, Zeny Junianto, Setiawan Kasidin, Kasidin Khasanah, Winda Nur Khotimah, Rina Khusnul Kristanto, Djoko Kristawati, Erika Wahyu Kuryana, Aviani Kusumaningrum, Ephy Kusumaningsari, Brina Lathifah, Anis Muliasari, Erika Mulyani, Novi Tri Nasriah, Ainun Ningsih, Rahayu Mulya Nur Hidayati Nuralamsah, Muhammad Nurul ’Aini, Annisa Prabowo, Didik Prananda, Ismail Septin Prastianingsih, Julia Eka Pratiwi, Maharani Putri Pristanti, Apriliya Putra, Anggi Priandita Putri, Melati Pesona Ratsianingrum, Endah Revitasari, Desya Noveria Riski Rohmadani, Novi Yaya Rispantyo Rispantyo Rispantyo, Rispantyo S.Pd. M Kes I Ketut Sudiana . Safitri, Priyanis Wahyu Salma, Shanti Alifah Saptantinah P, Dewi Saptantinah P.A, Dewi Saptantinah, Dewi Saputri, Inneke Ryan Sari, Intan Prastika Sari, Widi Nurindah Sarwono, Aris Edi Sarwono, Aris Edy Setyani, Rini Siti Nur Aini, Siti Nur Sofi, Fala Sifatu SPA, Dewi Sriyanto Sriyanto Suharno Suharno Sukmawati Sukmawati Sulistia Ningsih, Sulistia Sunarti Suratno, Achmad Wisnu Abdulloh Susilowati, Wahyu Candra Sutianingsih, Sutianingsih Tia Yuliawati Tomiriyyah, Lilik Agiant Purwira Wahyu Budi Santoso Windyasari, Natalia Kristiwi Wulandari Wulandari Yektiningsih, Chucu Khotijah