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All Journal Kiat Bisnis GREENOMIKA Journal of Law, Administration, and Social Science Widya Dharma Journal of Business SURAKARTA ABDIMAS JOURNAL Jurnal Pengabdian Widya Dharma
Oki Kuntaryanto
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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HUBUNGAN ANTARA PENERAPAN E-GVOERNMENT DENGAN AKUNTABILITAS KEUANGAN DAERAH KABUPATEN KLATEN Wandani, Retno Rahma; Kuntaryanto, Oki
KIAT BISNIS Vol 5, No 5 (2014): Kiat Bisnis Desember
Publisher : KIAT BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.159 KB)

Abstract

E-government merupakan upaya untuk mengembangkan penyelenggaraan kepemerintahan yang berbasis elektronik dalam rangka meningkatkan kualitas layanan publik secara efektif dan efisien. Di Kabupaten Klaten, penerapan e-government diharapkan mampu meningkatkan efisiensi, efektivitas, transparansi, dan akuntabilitas dalam proses pemerintahan. Penelitian ini bertujuan untuk menguji penerapan e-government berhubungan dengan akuntabilitas keuangan daerah Kabupaten Klaten. Data yang digunakan dalam penelitian ini adalah data primer yang pengumpulan datanya dengan menyebarkan kuesioner. Sampel yang digunakan sebanyak 140 responden dengan menggunakan teknik pengambilan sampel purposive sampling dan quota sampling, yaitu pemilihan sampel dengan menetapkan kriteria tertentu, dan jumlah yang telah ditentukan sebelumnya. Metode analisis data menggunakan Uji Korelasi Pearson. Hasil penelitian menunjukkan nilai signifikansi sebesar 0,000 < 0,05, dan koefisien korelasi sebesar 0,687 > 0,1660. Hal ini dapat disimpulkan bahwa terdapat hubungan yang cukup signifikan antara penerapan e-government dengan akuntabilitas keuangan daerah Kabupaten Klaten. Keywords : e-government, akuntabilitas
GDRP AND INFLATION AS PREDICTORS FOR PROFITABILITY RATIOS (A CASE STUDY FOR LOCAL GOVERNMENTS IN INDONESIA) Kuntaryanto, Oki
KIAT BISNIS Vol 5, No 2 (2013): Kiat Bisnis Juni
Publisher : KIAT BISNIS

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Abstract

After the fall of Soeharto’s regime, Indonesia begins to endorse reformation on every sector. Oneof the important thing is to eradicate the country from corruption. Corruption can be prevented byendorsing a system, which encourage transparency and accountability. By the issuance ofGovernment Rule No. 24 Year 2005 about Governmental Accounting, the transparency andaccountability are facilitated within the rule. This research tries to investigate the influence ofGDRP and inflation on profitability of local governments in Indonesia. This research isexploratory in nature due to the rareness of similiar researches. This research employs data fromlocal governments’ audited financial statements in Indonesia. By using judgmental sampling,financial statements which the opinions are disclaimer and adverse are excluded from the analysis.The data analysis then conducted using ordinary least square. This research finds that both GDRPand inflation have influence on profitability ratios. For the future researches, the finding from thisresearch can be extended using other ratios.Keywords: GDRP, Inflation, Local Governments, Profitability Ratio
IMPLEMENTASI ANGGARAN BERBASIS KINERJA DI INDONESIA Kuntaryanto, Oki
KIAT BISNIS Vol 5, No 3 (2013): Kiat Bisnis Desember
Publisher : KIAT BISNIS

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Abstract

Performance based budgeting is an answer to old style budgeting which is traditionalbudgeting. Due to its benefits, many countries implement this kind of budgeting system.Indonesia is also a country which tries to implement this budgeting system as areplacement for traditional budgeting. However, the implementation of budgeting systemcreates several controversies. This article tries to investigate the implementation ofperformance based budgeting in Indonesia. By using literature study, this articleinvestigates the implementation of performance based budgeting in several public entitiesin Indonesia, both central government entities and local government entity. The entities tobe investigated are: Sekretariat Negara (State Secretariat), Direktorat JenderalPerbendaharaan Negara (State Treasurer), Kabupaten Tanah Datar (The Regency ofTanah Datar), central government entities, and state university. The results imply thatimplementation of performance based budgeting still experiences some constraints whichare typical. The first constraint is the problem how to link between funding andperformance indicator which most entities put focus too much on the link between them.The second constraint comes from the involvement of parliament which is too focus onpolitical vested interest. The third constraint lies on the limitation of human resource.Keywords: performance based budgeting, perormance, budgeting, government, indicator
TAX MORALE PADA PARA PEKERJA DIGITAL DI INDONESIA Kuntaryanto, Oki; Jati, Agung Nugroho; Purwanti, Titik
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 01 (2023): APRIL 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i01.105

Abstract

This study aims to examine factors influencing tax morale on digital workers in Indonesia. This study uses survey method by spreading questionnaires to digital workers across Indonesia. Convenience sampling is used as sampling method. There are 45 eligible respondents where the data are ready to be processed. Multiple regression is employed to test the data. Test results show that clean government, government effectviness spending, tax fairness, and tax tarrif are proven to be significantly influenced tax morale. Further studies may explore in deeper way by interviewing respondents in order to avoid questionnaire bias. Keywords : tax morale, digital workers, tax
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KOMITMEN ORGANISASI DENGAN BUDAYA ORGANISASI SEBAGAI PEMEDIASI PADA SEKOLAH MENENGAH PERTAMA DI WONOSOBO Pramawati, Dewi Vista; Kuntaryanto, Oki
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.174

Abstract

This research aims to examine whether organizational culture mediates the relationship between transformational leadership and organizational commitment. 100 respondents are surveyed using the online form by employing cluster random sampling. Each cluster is based on the district where respondents work in a particular district junior high school. This study finds that transformational leadership's total and direct effects on organizational culture exist. However, organizational culture does not mediate the relationship between transformational leadership and organizational culture. It implies that policymakers should design a system to strengthen the role of organizational culture in organizational commitment. Future research may involve more variables in the existing model, such as job satisfaction and organizational commitment, by employing a structural equation model.
PEMETAAN RELIGIOSITAS SEBAGAI BAGIAN DARI MODEL PENGELAKAN PAJAK PADA PELAKU UMKM DI INDONESIA: PEMETAAN RELIGIOSITAS SEBAGAI BAGIAN DARI MODEL PENGELAKAN PAJAK PADA PELAKU UMKM DI INDONESIA Kuntaryanto, Oki; Jati, Agung Nugroho; Purwanti, Titik
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.175

Abstract

This study aims to map religiosity in the tax evasion model. Using the survey method, the questionnaire was distributed to MSME actors in Indonesia. This study used random sampling (random sampling). The samples collected and the data ready to be processed were 132. The moderating effect in the model was processed using the moderated regression analysis technique. The results of this study are that religiosity does not moderate the influence of culture and income on tax evasion. Future research can use demographic variables as control variables to get more robust results.
LAYANAN RUMAH SAKIT BERBASIS RELIGI: SUATU KONSEPTUAL MODEL Murjito, Winarno Heru; Kuntaryanto, Oki; Hartati, Nuraeni; Hartanto, Hartanto; Setyawanti, Dandang; Uningowati, Dwi Wahyu; Yuwono, Suhud Eko
Widya Dharma Journal of Business - WIJoB Vol. 3 No. 01 (2024): APRIL 2024
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v3i1.245

Abstract

This study aims to develop a conceptual model to determine the competitive advantages of each religious-based hospital in Klaten Regency in order to establish appropriate marketing strategies to satisfy and increase public interest in trusting the quality of services provided by the hospitals. The novelty of the research lies in integrating the concepts of competitive advantage and performance quality of religious-based healthcare institutions through positioning mapping using multidimensional scaling models. In the final stage of the research, it is expected to form a positioning map for each religious-based hospital, thus creating competitiveness among each leading hospital in Klaten Regency in anticipation of achieving the Sustainable Development Goals (SDGs) and attaining optimal sharia economic growth in the healthcare sector by 2045
PENGARUH RASIO PROFITABILITAS, AKTIVITAS, LEVERAGE, DAN ARUS KAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR Fitriyani, Dona; Susyanti, Susyanti; Kuntaryanto, Oki
Widya Dharma Journal of Business - WIJoB Vol. 3 No. 01 (2024): APRIL 2024
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v3i1.247

Abstract

The purpose of this research to examine the effect of profitability ratio, activity, leverage, and cash flow to financial distress at manufacturing companies listed on the Indonesia Stock Exchange in 2021. The population were manufacturing companies listed on the Indonesia Stock Exchange in 2021. Sampling using purposive sampling technique. The number of samples in this study was 99 companies. The analytical methods used include descriptive test, classical assumption test including normality test, multicollinearity test, heteroscedasticity test, and hypotheses testing using multiple linier regression analysis method, simultaneous test, partial test, and test of the coefficient of determination. The results showed that profitability ratio and cash flow had a negative and significant effect to financial distress, leverage had positive and significant effect to financial distress, while activity had no effect to financial distress.
PELATIHAN METODE PENELITIAN KOMPREHENSIF BAGI KARYAWAN RUMAH SAKIT DI BAWAH YAYASAN JAMAAH HAJI KLATEN Kuntaryanto, Oki; Jati, Agung Nugroho; Yuwono, Suhud Eko; Nursito, Sarwono; Marjukah, Anis; Hartati, Nuraeni
WIDHARMA - Jurnal Pengabdian Widya Dharma Vol. 3 No. 02 (2024): Agustus 2024
Publisher : LPPM Universitas Widya Dharma Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/widharma.v3i02.228

Abstract

The training program on comprehensive research methods for entities under the Jamaah Haji Klaten Foundation aims to equip participants with theoretical and practical skills for conducting applied research to address institutional problems. The training materials comprise content ranging from basic to medium levels. The chosen topics mostly relate to organizational and financial matters, which are most suitable for their organizational context. Participants are obliged to conduct their own research under the supervision of instructors. Five research proposals have been submitted and are currently under supervision.. Keywords: research methods, applied research, organizational context, financial context
PENDIDIKAN DAN PELATIHAN MASYARAKAT DALAM UPAYA PENINGKATAN NILAI TAMBAH EKONOMI PADA LIMBAH SAYURAN DI DESA GADUNGAN KECAMATAN WEDI KABUPATEN KLATEN Utami, Tri; Nugroho Jati, Agung; susyanti, Susyanti; Kuntaryanto, Oki; Nugraheni, Cahaya; Purwanti, Titik
WIDHARMA - Jurnal Pengabdian Widya Dharma Vol. 1 No. 01 (2022): Agustus 2022
Publisher : LPPM Universitas Widya Dharma Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/widharma.v1i01.13

Abstract

Terdapatnya banyak limbah buah dan sayur di Pasar Wedi mendorong tim pengabdi untuk memanfaatkan limbah tersebut. Hasil survey yang dilaksanakan oleh Tim pengabdian masyarakat menunjukkan bahwa terdapat kelompok warga di Desa Gadungan Kecamatan Wedi yang mengalami permasalahan tingginya kos pakan hewan ternak dan merasa kurang masksimal dalam memanfaatkan pekarangan rumah. Kegiatan pengabidan ini dimaksudkan untuk memberikan pendidikan dan pelatihan dalam meningkatkan pendapatan warga atau menekan pengeluaran rumah tangga dengan memanfaatkan limbah sayur, buah, dan minyak bekas. Limbah sayur dan buah diawetkan dengan proses pengeringan dan pengolahan menjadi pellet pakan ternak. Kegiatan pengabdian kepada masyarakat ini juga didukung dengan pemahaman tentang literasi keuangan rumah tangga. Setelah diadakan kegiatan pengabdian, masyarakat atau mitra mempunyai pengetahuan dan keterampilan dalam mengelola sampah yang dihasilkan oleh dirinya dan keluarganya; mitra dapat memaksimalkan pemanfaatan lahan yang sempit dengan budidaya ikan dan sayur dalam ember; dan yang terkahir adalah masalah keuangan muncul bukan karena rendahnya pendapatan, akan tetapi juga disebabkan oleh kurangnya pengetahuan seseorang dalam mengelola keuangannya. Kegiatan literasi keuangan yang diberikan dalam pengabdian kepada masyarakat membantu ibu rumah tangga mengelola keuangan.
Co-Authors Abdul Haris Abdul Haris Agung N. Jati Agung Nugroho Jati Anis Marjukah Anna Febrianty Arif Julianto Sri Nugroho Arif Julianto Sri Nugroho, Arif Julianto Sri Cahaya Nugrahani Cucut Prakosa Dandang Setyawanti Darmawansyah, Iwan Endang Wulandari Fitriyani, Dona hartanto hartanto Hartati, Nuraeni Jarot Prasetyo Kalbuana, Nawang Kun Ismawati Luklukaningsih Murjito, Winarno Heru Nugraheni, Cahaya Pramawati, Dewi Vista Purnami, Ayu Puspa Sari, Kiki Retno Rahma Wandani Sarwono Nursito Setiyadi, D. B. P. Suhud Eko Yuwono Sukasih Ratna Widayanti Supratikno Susyanti Susyanti, Susyanti Syarifah Aini Titik Purwanti Tri Utami Tukiyo Tutik Hariyanti Uningowati, Dwi Wahyu