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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit JAT (Journal of Accounting and Tax)
Rohmad Yuliantoro Catur Wibowo
Universitas Ahmad Dahlan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Kinerja Keuangan Perbandingan Antara Daerah Induk Dan Daerah Pemekaran Rohmad Yuliantoro Catur Wibowo
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 1 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.094 KB) | DOI: 10.12928/optimum.v1i1.7862

Abstract

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PENGARUH INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA KECIL DAN MENENGAH STUDI PADA UKM PENGRAJIN KULIT DI BANTUL Surya Kresna Anggara; Rohmad Yuliantoro Catur Wibowo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i2.161

Abstract

Accounting information useful for measuring and communicating information a finance company that desperately needs the management in the formulation of various decisions made to solve the problems faced by. This study attempts to get a clear on the influence of accounting information to successful smes craftsman the skin on bantul. The research is research quantitative with method the sample used is purposive sampling. The kind of data that used was the data primary. Data processing done using the tools spss 19 to technique regression analysis linear multiple. This research result indicates that information accounting simultaneously influential to successful smes. Variable financial report in partial do not affect. While planning effective, decision-making, the determination of hpp, and the determination of the selling price influential to successful smes. The result of this research also suggested that variable an independent in this study can influence the success of smes of 52 %, the rest influenced by a factor of other than this research.
The Influence of E-Tax System, Digital Literacy, Masculinity Culture, and Social Dilemma on Individual Taxpayer Compliance (WPOP) Meiniza Hidhayatul Rohma; Rohmad Yuliantoro Catur Wibowo
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 2 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i2.11998

Abstract

Individual taxpayer compliance is a crucial factor in optimizing state revenue, yet compliance remains a challenge in various regions. This study aims to analyze the impact of the e-tax system, digital literacy, masculinist culture, and social dilemmas on individual taxpayer compliance in Pemalang Regency. This study employed a quantitative approach with a survey method by distributing questionnaires to 107 taxpayer respondents, then analyzed using multiple linear regression. The results showed that all independent variables simultaneously had a significant effect on taxpayer compliance. Partially, the e-tax system, digital literacy, and masculinist culture had no significant effect, while social dilemmas had a significant effect. These findings suggest that social factors and collective awareness are more important determinants of compliance than technological factors. Therefore, the tax authorities need to strengthen educational and social approaches to improve compliance and build public trust in the tax system in a sustainable manner.
DETERMINANTS OF VILLAGE FUND MANAGEMENT Rofifah Rahadatul Aisy; Rohmad Yuliantoro Catur Wibowo
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/c9zr7k72

Abstract

This study was designed to analyze the impact of accountability, transparency, and community participation on village fund management in Bantul Regency, Yogyakarta Special Region. This stems from the large allocation of the 2025 village fund budget, which exceeds Rp 121 billion and is distributed to 75 villages. This study aims to fill the empirical gap in the public financial governance literature. This study uses a quantitative, survey-based approach, with a purposive sampling technique. The data collection instrument was a questionnaire distributed to village officials. The results of multiple linear regression tests indicate that the accountability variable has no effect on village fund management. This condition suggests that the implementation of accountability still tends to be positioned as fulfilling administrative obligations, rather than as a substantive governance mechanism. Conversely, the transparency and community participation variables have been shown to have a positive effect on village fund management. This emphasizes the relevance of Stewardship Theory, which views village officials as stewards capable of aligning institutional goals with community interests through information transparency and active community involvement in all stages of village development.
Co-Authors Meiniza Hidhayatul Rohma Rofifah Rahadatul Aisy Surya Kresna Anggara