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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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PENGARUH PERENCANAAN, PELAKSANAAN, PENATAUSAHAAN, DALAM LAPORAN PERTANGGUNGJAWABAN KEUANGAN DANA DESA TERHADAP REALISASI PENGELOLAAN APBDes (Studi Kasus Pada Kecamatan Mojogedang, Kabupaten Karanganyar) Ningsih, Rahayu Mulya; Suharno, Suharno; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study to examine and analyze the effect of planning, implementation,administration in the financial accountability report of village funds on therealization of village income and expenditure budget management. Thepopulation in this study is community elements involved in the management of theVillage Income and Expenditure Budget throughout the Mojogedang District. Thissampling method uses census samples or saturated samples. The data analysistechnique used is descriptive test, validity test, reliability test, multiple linearregression hypothesis test, classical assumption test, t test, F test, and coefficientof determination test. The results of this study have no significant effect betweenplanning and realization of fund management. village. Implementation does nothave a significant effect on the realization of village fund management.Administration has a significant effect on the realization of village fundmanagement.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DI KABUPATEN KLATEN Yektiningsih, Chucu Khotijah; Sarwono, Aris Eddy; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the magnitude of theeffectiveness, contribution, efficiency of hotel tax, restaurant tax and parking taxon local original income in the 2015-2019 Klaten district. The scope of thisresearch is the scope of the research carried out in Klaten Regency, the form ofthis research is an empirical study, namely by studying and studying the problemsor circumstances on the research object. The object of this research is the BPKDOffice in Klaten Regency. The researcher chooses the object because all data canbe obtained accurately from the relevant government institution. The populationdetermined in this study is the Budget Register Report and Realization of KlatenRegency Revenue for Fiscal Year 2015-2019. The sample used is the entirepopulation determined by researchers, namely the Budget Register Report andRealization of the Original Revenue of the Klaten Regency Fiscal Year 2015-2019, namely hotel taxes, restaurant taxes and parking taxes. Data collectiontechniques using secondary data. Data analysis techniques using effectivenessanalysis, contribution analysis and efficiency analysis. The results of the hotel taxanalysis, restaurant tax and parking tax reach effectiveness on local revenue. Theresults of hotel tax analysis, restaurant tax and parking tax reach efficienciestowards local own-source revenues. The results of the hotel tax analysis,restaurant tax and parking tax did not contribute to the region's original income.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PAJAK, TINGKAT KEPERCAYAAN PADA PEMERINTAH, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (Survei Pada Wajib Pajak Bumi dan Bangunan di Desa Masaran Kecamatan Masaran Kabupaten Sragen) Safitri, Priyanis Wahyu; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of tax knowledge, taxpayerawareness, tax sanctions, level of trust in the government, and service quality onland and building taxpayer compliance in Masaran Village, Masaran District,Sragen Regency. This type of research is a survey on PBB taxpayer in MasaranVillage, Masaran District, Sragen Regency. The population of this research is allPBB taxpayers registered in Masaran Village, Masaran District, Sragen Regency.The sampling technique used Quota sampling with a sample percentage of 100PBB taxpayers. The data collection technique used a questionnaire. The dataanalysis technique used is multiple linear regression. The results showed that taxknowledge had an effect on PBB taxpayer compliance in Masaran Village,Masaran District. Taxpayer awareness has an effect on PBB taxpayer compliancein Masaran Village, Masaran District. Tax sanctions affect the compliance ofPBB taxpayers in Masaran Village, Masaran District. The level of trust in thegovernment affects the compliance of PBB taxpayers in Masaran Village,Masaran District. Service quality affects PBB taxpayer compliance in MasaranVillage, Masaran District.
PENGARUH SOSIALISASI PERPAJAKAN, PERILAKU APARAT PAJAK, SISTEM ADMINISTRASI PAJAK MODERN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei pada UMKM Pengrajin Kayu di Pasar Mebel Gilingan Surakarta) Aprilyani, Faradina Wahyu; Harimurti, Fadjar; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of tax socialization, the behavior oftax officials, modern tax administration systems, and tax sanctions on SMEtaxpayer compliance. The type of data used is quantitative data. The data sourceused is primary data. The technique of collecting data is by distributingquestionnaires in the Gilingan Furniture Market in Surakarta. The population ofthis research is 74 UMKM. The sample taken in this study were 61 respondents.The sampling technique was purposive sampling. This study shows the results thatthe socialization of taxation has a significant negative effect on UMKM taxpayercompliance, the behavior of tax officials has a significant negative effect onUMKM taxpayer compliance, modern tax administration systems have asignificant negative effect on UMKM taxpayer compliance and tax sanctions havea significant positive effect on UMKM taxpayer compliance.
PENGARUH PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN SUKOHARJO Khasanah, Winda Nur; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax is a taxpayer's contribution owed by an individual or entity that iscoercive based on statutory regulations, by not getting direct compensation but isused to finance state needs which are expected to have an effect on increasingincome and community welfare. The purpose of this study was to determine (1)The effect of taxpayer knowledge on PKB taxpayer compliance (2) The effect oftax sanctions on PKB taxpayer compliance, (3) The effect of taxpayer awarenesson PKB taxpayer compliance. This study uses primary data in the form of aquestionnaire given to taxpayer respondents at SAMSAT Sukoharjo Regency. Thepopulation in this study was 230,673 taxpayers in Sukoharjo district. Thesampling technique in this study using accidental sampling method. The dataanalysis technique used in this research is descriptive analysis, instrument test,classical assumption test, multiple linear regression analysis, coefficient ofdetermination test, t test and F test.The results of t count 3.230 with p-value 0.002 <0.05 means that there is asignificant effect. taxpayer knowledge (X1) on taxpayer compliance (Y). Theresult of t count 1.318 with p-value 0.191> 0.05 means that there is no significanteffect of tax sanctions (X2) on taxpayer compliance (Y) and the result of t count1.201 with p-value 0.233> 0.05 means there is no significant effect. significantawareness of taxpayers (X3) on taxpayer compliance (Y). (Y) Results of F test5.222 with a p-value of 0.002 <0.05, which means simultaneously the taxknowledge variable (X1), tax sanctions (X2) awareness tax (X3) The test ofdetermination shows the value of Adjusted R Square 0.113. It can be concludedthat the taxpayer stress variable can be explained by the three independentvariables, namely tax knowledge, tax sanctions and taxpayer awareness becauseAdjusted R Square 11.3% the remaining (100% -11.3% = 88.7%) explained byreasons other than the model.
ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Wilayah Eks-Karesidenan Surakarta) Azizah, Laila Nur; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to find out the contribution of Local Tax and its effecton Local Indigenous Income. The dependent variable used in this study wasRegional Native Income. While the independent variables are Hotel Tax,Restaurant Tax, Billboard Tax and Parking Tax. The population in this study isthe Budget Realization Report of Budget Realization Report (LRA) of SragenRegency, Karanganyar Regency, Sukoharjo Regency, Wonogiri Regency, KlatenRegency, Boyolali Regency and Surakarta City in 2014 – 2018. Samplingtechniques (saturated samples). The analysis used in this study is to use multiplelinear contribution and regression analyses.Based on the calculation of contribution analysis during 2014-2018 it canbe said that, Hotel Tax in Former Surakarta Regency is very less contributing tothe Local Original Income. Based on the calculation can be said that, theRestaurant Tax in The Former Surakarta Regency is very less contributing to theLocal Original Income. Based on the calculation can be said that, Rekalme Tax inFormer Surakarta Regency is very less contributing to The Local OriginalIncome. Based on the calculation can be said that, Parking Tax in FormerSurakarta Regency is very less contributing to The Local Original Income. Basedon the partial spss test results of the Hotel Tax, the Restaurant Tax and BillboardTax have no effect while the Parking Tax affects the Local Original Income.Meanwhile, the hotel tax, restaurant tax, billboard tax and parking tax togetheraffect the original income of the area in the former Surakarta Regency.
PENGARUH PENERAPAN GOODiCORPORATEiGOVERNANCE TERHADAPiAUDIT REPORTiLAG (StudiiPada Perusahaan Pertambangan Di Bursa_Efek Indonesia Tahun 2014-2018) Sukmawati, Sukmawati; Saptantinah P.A, Dewi; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Thissresearch wassconducted to know the effect of the implementation ofgood corporateegovernance on audit report lag in companies listed on Bursa EfekIndonesia in 2014-2015. This research uses secondary data abtained from thecompany’s financial statement. The technique to get sample use purposivesampling.The result of T count -2,253 with p-value 0,01 < 0.05 means that there is anegative and significant influence on the size of the audit committee (X1) on the auditreport lag (Y). H acyl t -2,382 with a p-value of 0,019 > 0.05 means that any negativeeffects and significant institutional ownership (X2) on the audit report lag(Y). H acyl tcount -2,059 with a p-value of 0,042 < 0,05 means there is a negative and significanteffect of the independent board of commissioners (X3 ) against audit report lag (Y). H acylt count -3,569 with a p-value of 0,001 < 0,05 means there is a negative and significanteffect of the size of the board of commissioners (X4 ) against audit report lag (Y). F testresults of 8,293 with a p-value of 0.000 < 0.05, which means that simultaneously variablethe size of committee audit (X1), Institutional ownership (X2), the independent board ofcommissioners (X3), and size of the board of commissioners (X4) have a significant effecton audit report lag (Y) . The determination test shows the value of Adjusted R Square0,200 concluded that the audit report lag variable can be explained by the fourindependent variables the size of committee audit, Institutional ownership, theindependent board of commissioners, and size of the board of commissioners because theremaining Adjusted R Square 20% (100%-20% = 80%) isSexplainedDbyD the causes -Dother causes Soutside theEmodel.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI JAWA TENGAH 2014 - 2018 Putra, Anggi Priandita; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to determine the effect of inflation, GrossRegional Domestic Product, Total Population on Regional Tax Revenues ofCentral Java Province 2014 - 2018. This study uses a sample type ofnonprobability sampling used in this study is saturated sampling or often called acensus, then The sample in this study is all of the population used in this study asmany as 35 which are all districts and cities in Central Java Province consistingof 29 districts and 6 cities using the Stakeholder theory. The type of data used inthis study is secondary data. The results of this study indicate that the significancevalue of inflation is 0.880 > 0.05, it can be explained that inflation has no effecton local tax revenues. The significance value of Gross Regional Domestic Product(PDRB) is 0.000 <0.05, it can be explained that the GRDP has a significant effecton Regional Tax Revenue. The significance value of Total Population is 0.000<0.05, it can be explained that Total Population has a significant effect on LocalTax Revenue. The results of the Determination Coefficient show an Adjusted RSquare of 0.635, the effect of the independent variable, namely inflation, GrossRegional Domestic Product (GRDP) and Total Population on Local Tax Revenuesby 64%, while the rest (100% - 64%) = 36% is influenced by other variables notresearched.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI Eryanti, Rahma; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine and analyze the effect of understanding taxregulations, tax sanctions, and public service accountability on taxpayercompliance in paying motorized vehicle taxes at the UPPD-SAMSAT Office ofWonogiri Regency. The type of data used is qualitative and quantitative data. Thepopulation in this study were all motor vehicle taxpayers registered at the UPPDSAMSATOffice of Wonogiri Regency in 2019. This study used secondary dataand primary data of 100 samples with the sampling method using accidentalsampling. Data collection techniques were carried out through the method ofdocumentation and questionnaires at the UPPD-SAMSAT Wonogiri office. Thedata analysis technique used is multiple linear regression analysis. The results ofthis study indicate that the variable understanding of tax regulations, taxsanctions, and public service accountability has a significant positive effect ontaxpayer compliance in paying motorized vehicle taxes at the UPPD-SAMSATOffice of Wonogiri Regency.
Pengaruh Mental Accounting dan Gaya Hidup FOMO Terhadap kesehatan keuangan Generasi Z di Universitas Slamet Riyadi Surakarta Indriani, Lukita; Harimurti, Fadjar
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2461

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana kebiasaan akuntansi mental dan FOMO Generasi Z mempengaruhi kesejahteraan finansial mereka. Responden harus menjadi mahasiswa aktif di Universitas Slamet Riyadi Surakarta, dan sampel dipilih menggunakan teknik pengambilan sampel acak dasar. Dalam survei ini, 375 mahasiswa diminta untuk berpartisipasi. Analisis deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji-t, uji-F, dan uji koefisien determinasi (R³) adalah beberapa pendekatan analisis data yang digunakan. Nilai uji-t sebesar 5,947 dan nilai-p sebesar 0,000 (<0,05) menunjukkan bahwa Akuntansi Mental berdampak signifikan terhadap kesejahteraan finansial, menurut hasil analisis. Sebaliknya, gaya hidup FOMO tidak memberikan pengaruh signifikan terhadap kesehatan keuangan mahasiswa, meskipun memiliki nilai t sebesar 2,837 dan p-value 0,006 (< 0,05). Temuan ini mengindikasikan bahwa pengelolaan keuangan berdasarkan kategori (mental accounting) memiliki peranan yang lebih besar dibandingkan dengan gaya hidup FOMO dalam memengaruhi kondisi keuangan mahasiswa.
Co-Authors Ababil, Yunita 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