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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Konseling dan Pendidikan Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan An-Nisbah: Jurnal Ekonomi Syariah Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling EQIEN - JURNAL EKONOMI DAN BISNIS AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal 'Aisyiyah Medika Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ners Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Bina Akuntansi Jurnal Inovatif Ilmu Pendidikan Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Quantitative Economics and Management Studies Jurnal Kesehatan Gigi dan Mulut (JKGM) Abdi Psikonomi Journal of Oral Health Care JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Asian Journal of Applied Education JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah IIJSE Jurnal Pengabdian Bukit Pengharapan E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JER An-Nisbah: Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies Nuwo Abdimas Atestasi : Jurnal Ilmiah Akuntansi PAEDAGOGIE
Mujiyati Mujiyati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Folklore-based storytelling: counseling techniques to develop happiness in children Mujiyati, Mujiyati; Sofwan, Adiputra
Jurnal Konseling dan Pendidikan Vol. 12 No. 2 (2024): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1114300

Abstract

The purpose of this study was to increase the level of children's happiness using Folklore-Based Storytelling, which develops ideogenous values in the implementation of counseling interventions. Happiness is defined as a state of joy and peace free from all problems. Storytelling is an extraordinary ability in storytelling that functions to entertain children's life values. The use of the folklore approach is based on the fact that almost all ages like stories that are told orally. The research method used is a mixed method approach with a sequential exploratory design. Qualitative design using Interpretative Phenomenological Analysis (IPA) explores how individuals understand their personal and social world through a detailed examination of their lives's experiences. The quantitative research design used is a single subject. The results of the qualitative analysis concluded that happiness according to the subject refers to the state of acceptance, attention, imagination, dreams, hopes, feelings of security, feelings of being loved, recognition, praise, appreciation, self-involvement, being heard. While the results of the feasibility test technique showed that the PND test results showed 5 points above the horizontal line PND is from 5 points of the intervention phase. This shows that the storytelling technique is very effective in developing children's happiness. Storytelling with a folklore approach is believed to be able to bring out happiness in children.
The Phenomenon of Taxpayer Compliance in Paying PBB-P2 in Pitu District, Ngawi Regency Hidayah, Vebby Noer; Mujiyati, Mujiyati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4973

Abstract

This research aims to analyze the phenomenon of taxpayer compliance in paying PBB-P2 in Pitu District, Ngawi Regency. The population in this study is the PBB-P2 mandatory in the Pitu sub-district area, Ngawi Regency with a number of 20,427. The sample size was determined by using the Slovin formula and obtaining a sample of 104 respondents. All data was collected using a questionnaire and then processed using multiple linear regression analysis techniques with the help of SPSS software. The results of the analysis show that PBB-P2 Tax Sanctions, PBB-P2 NJOP, and taxpayer education level have a significant influence on taxpayer compliance. However, taxpayer awareness, tax knowledge, and tax authorities services do not have a significant effect on taxpayer compliance. Furthermore, the regression model shows that together, taxpayer awareness, tax knowledge, tax sanctions, tax service, NJOP, and taxpayer education level significantly influence rural and urban land and building tax compliance (PBB-P2).
KEPUTUSAN TRANSFER PRICING BERDASARKAN PAJAK,TUNNELING DAN EXCHANGE RATE (SEBUAH ANALISIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Ariyanto, Rico Dwi; Mujiyati, Mujiyati
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15581

Abstract

Transfer Pricing is the company's policy in determining the transfer price of a transaction, be it goods, services, intangible assets, or financial transactions carried out by the company between parties who have a special relationship. This study aims to find out and analyze the influence of taxes, tunneling and exchange rates on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was purposive sampling, which was obtained by 19 companies. From the sample, observation data for five years was 95. The analysis method used is logistic regression analysis. The results of the study provide empirical evidence that the results of the study show that taxes, tunneling and exchange rates have no effect on the company's decision to transfer pricing Keywords : tax, tunneling, exchange rate, transfer pricing
Penerapan Model Pembelajaran Inkuiri Terbimbing (Guided Inquiry) untuk Meningkatkan Hasil Belajar Kimia pada Siswa SMK Mujiyati, Mujiyati
Paedagogie Vol 15 No 2 (2020)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/paedagogie.v15i2.4193

Abstract

This article present an application of guided inquiry learning model and optimization of structured task to improve chemistry learning outcomes and form good character in class XEA students of SMK Negeri I Magelang for the 2018/2019 academic year. This Reseach was conducted in 2 cycles, each cycle data collection and analysis were carried out. The assesment is carried out based on student answer and results of the evaluation of each competency studied. The result showed a significant relationship between learning with the guided inquiry learning model and the optimization of structured task with chemistry learning outcomes and good character building in student.
Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Perpajakan, Trasparansi dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Hafizd, Abdul; Mujiyati, Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10889

Abstract

This study aims to analyze the influence of tax administration modernization, tax sanctions, tax transparency, and taxpayer trust on individual taxpayer compliance registered at the Pratama Tax Office (KPP Pratama) Surakarta. The study employs a quantitative approach. The population consists of 60,573 individual taxpayers registered at KPP Pratama Surakarta. Using the Slovin formula, a sample of 100 individual taxpayers was selected. Data were collected through Google Forms and printed questionnaires and measured using a Likert scale. The research involves several analytical procedures, including descriptive statistical analysis, validity testing, reliability testing, multiple linear regression analysis, normality testing, multicollinearity testing, heteroscedasticity testing, the F-test, the t-test, and the coefficient of determination. All analyses were conducted using SPSS version 25. The findings indicate that tax administration modernization, tax sanctions, tax transparency, and taxpayer trust simultaneously have a significant influence on taxpayer compliance. However, the t-test results show that tax administration modernization and tax sanctions do not have a significant partial effect on taxpayer compliance. In contrast, tax transparency and taxpayer trust are proven to have a significant partial effect on individual taxpayer compliance at KPP Pratama Surakarta
Pengaruh Current Ratio, Total Asset Turnover, Dan Perputaran Modal Kerja Terhadap Return On Assets Pada Sektor Perusahaan Basic Material Terdaftar BEI 2022-2024 Nabilah, Safira Zulia; Mujiyati, Mujiyati
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.9988

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Total Assets Turnover (TATO), dan Perputaran Modal Kerja (PMK) terhadap Return on Assets (ROA) pada perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda dan data sekunder laporan keuangan tahunan perusahaan. Populasi mencakup seluruh perusahaan sektor tersebut, sementara sampel dipilih purposively berdasarkan laba positif, laporan lengkap, dan publikasi dalam rupiah. Variabel dependen ROA diukur dari rasio laba bersih terhadap total aset, sedangkan CR, TATO, dan PMK mengukur likuiditas, efisiensi aset, dan efisiensi modal kerja. Hasil analisis menunjukkan bahwa TATO berpengaruh signifikan terhadap ROA, sedangkan CR dan PMK tidak menunjukkan pengaruh yang signifikan. Koefisien determinasi (R²) sebesar 26,1% mengindikasikan sebagian besar variasi ROA dijelaskan oleh faktor lain di luar model. Penelitian ini menyarankan perluasan sampel, periode, dan variabel tambahan untuk memperoleh hasil yang lebih representatif.
Pengaruh Financial Technology, Literasi Keuangan, Lingkungan Sosial, dan Gaya Hidup Terhadap Perilaku Keuangan Anggraini, Rossiana Diva; Mujiyati, Mujiyati
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2309

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Technology, Literasi Keuangan, Lingkungan Sosial, dan Gaya Hidup terhadap Perilaku Keuangan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Populasi penelitian adalah mahasiswa FEB yang menggunakan layanan pembayaran digital, dengan teknik purposive sampling dan jumlah responden sebanyak 340 mahasiswa. Data primer diperoleh melalui kuesioner tertutup berbasis Google Form yang disusun berdasarkan indikator masing-masing variabel dan diukur menggunakan skala Likert lima poin. Analisis data dilakukan menggunakan SPSS 25 melalui uji validitas, reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda yang dilengkapi dengan uji F, uji t, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Financial Technology, Literasi Keuangan, dan Lingkungan Sosial berpengaruh signifikan terhadap Perilaku Keuangan mahasiswa, sedangkan Gaya Hidup tidak berpengaruh signifikan. Temuan ini menegaskan bahwa aspek teknologi, pemahaman keuangan, dan lingkungan sosial memiliki peran dominan dalam membentuk perilaku keuangan mahasiswa.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2023 Nurjanah, Arifah; Mujiyati, Mujiyati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0s7m9t15

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, solvabilitas dan leverage terhadap kinerja keuangan pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023. Data yang digunakan dalam penelitian yaitu data sekunder berupa annual report perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 24 perusahaan telah memenuhi kriteria sebagai unit observasi. Variabel dependen kinerja keuangan diproksikan dengan return on asset, variabel independen berupa profitabilitas diproksikan dengan net profit margin, variabel likuiditas diproksikan dengan current ratio, variabel solvabilitas diproksikan dengan debt to total assets, dan variabel leverage diproksikan dengan debt to equity ratio. Metode analisis yang digunakan adalah analisis regresi linear berganda dan sudah lolos uji asumsi klasik. Hasil penelitian menunjukkan bahwa net profit margin dan current ratio berpengaruh terhadap kinerja keuangan, sedangkan debt to total assets dan debt to equity ratio tidak berpengaruh terhadap kinerja keuangan.
Pengaruh Video Edukasi Terhadap Pengetahuan Anak Tentang Karies Gigi di SD Negeri 130 Palembang Mujiyati, Mujiyati; Wahyuni, Sri; Wahyuni, Anisa Tri
Jurnal Ners Vol. 10 No. 1 (2026): JANUARI 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v10i1.54673

Abstract

Latar Belakang: Karies gigi merupakan masalah kesehatan gigi yang umum terjadi pada anak usia sekolah dasar. Salah satu upaya pencegahan yang dapat dilakukan adalah melalui edukasi dengan media yang menarik dan mudah dipahami. Tujuan: Mengetahui pengaruh video edukasi terhadap pengetahuan anak tentang karies gigi di SD Negeri 130 Palembang. Metode: Penelitian menggunakan jenis quasi experiment dengan desain pre-test post-test control group, yang melibatkan 32 siswa kelas III sebagai sampel, dibagi menjadi dua kelompok: intervensi (video edukasi) dan kontrol (videoscribe). Setiap kelompok menjalani tiga kali sesi intervensi. Pengumpulan data dilakukan menggunakan kuesioner pre- test dan post-test, dan dianalisis dengan uji Wilcoxon Signed Rank Test menggunakan perangkat lunak SPSS. Hasil: Menunjukkan bahwa baik kelompok video edukasi maupun videoscribe mengalami peningkatan pengetahuan yang signifikan (p < 0,05). Namun, nilai mean rank kelompok video edukasi secara konsisten lebih tinggi pada setiap sesi dibandingkan videoscribe, yang menunjukkan pengaruh yang lebih besar terhadap peningkatan pengetahuan anak. Kesimpulan: Media video edukasi terbukti lebih efektif dibandingkan videoscribe dalam meningkatkan pengetahuan anak tentang karies gigi.
Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Perpajakan, Trasparansi dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Hafizd, Abdul; Mujiyati, Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10889

Abstract

This study aims to analyze the influence of tax administration modernization, tax sanctions, tax transparency, and taxpayer trust on individual taxpayer compliance registered at the Pratama Tax Office (KPP Pratama) Surakarta. The study employs a quantitative approach. The population consists of 60,573 individual taxpayers registered at KPP Pratama Surakarta. Using the Slovin formula, a sample of 100 individual taxpayers was selected. Data were collected through Google Forms and printed questionnaires and measured using a Likert scale. The research involves several analytical procedures, including descriptive statistical analysis, validity testing, reliability testing, multiple linear regression analysis, normality testing, multicollinearity testing, heteroscedasticity testing, the F-test, the t-test, and the coefficient of determination. All analyses were conducted using SPSS version 25. The findings indicate that tax administration modernization, tax sanctions, tax transparency, and taxpayer trust simultaneously have a significant influence on taxpayer compliance. However, the t-test results show that tax administration modernization and tax sanctions do not have a significant partial effect on taxpayer compliance. In contrast, tax transparency and taxpayer trust are proven to have a significant partial effect on individual taxpayer compliance at KPP Pratama Surakarta
Co-Authors A Alfiyan Aan Zulyanto, Aan Abdul Aris, M. Abdullah, Zaki Abiyoga Wisnu Pradana* Abu Hamid Agung Jasiyatianto Ahmad Junaidi Aji, Nur Prasetyo Akhirusanah, Lulu Alief Zoulton Lazuardi* Alifatun Muarifah Alni Nurfadhila Sari Andy Dwi Bayu Bawono Anggraini, Rossiana Diva Anton Agus Setyawan Ariyanto, Rico Dwi Arsyad, Hambali Atwal Arifin Atwal Arifin, Atwal Daffa Ilham Ramadhan Devid Aprillando Didi Achyari Didi Achyari, Didi Dilah Safitri Dina Febriyanti Dwi Prasetya, Onky Dwi Wulandari Eka Afrilian Hady Saputra Elga Cindy Nagayu ENI SETYOWATI Erma Marga Rosit Erma Setiawati Evika Ardiana Farizky, Aisyah Chairunnisa Fatihah Fatimah Aulia Rahman Fauzan . Fa’iza, Naifa Nur Febriyanti, Trya Fery Salindri Firlina Rizky Ramadhina Fitri Rohmah Fitria Riski Rohmawati Galih Saras Sekarwangi Griselda Chavia Zagita Hafizd, Abdul Handy Nugraha Hanum, Nur Adiba Haris, M Hasrin Ristanty, Aulyanissa Heppy Purbasari Hidayah, Vebby Noer Indarti Diah Palupi Ismalayani, Ismalayani Kartiningsih Susilowati keisha Jenny Maulida Nugraha Khoirotunnisa, Nabila Kiky Fatmawati Kirana, Mezalunna Gizka Zashi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Kusuma, Merta Kusumaningrum, Nita Sari Laila Oshiana Fitria A’zizah Lazuardi*, Alief Zoulton Lintang Kurniawati M. Sholahuddin Madani, Mayra Permata Maharani, Citra Abrani Maharani, Gama Sita Maharani, Roselyn Nadhifa Marlindayanti Marlindayanti, Marlindayanti Masayu Nurhayati, Masayu Mey Handoko Saputro Mirawati, Silvia Ayu Muhammad Abdul Aris Muhammad Falakh Taqiyuddin Muhammad Sholahuddin Nabila Khoirotunnisa Nabilah, Safira Zulia Nasongko, Noer Noer Nasongko Novita Ambarsari, Novita Nur kholis Nurjanah, Arifah Oktavia Kusumaningsih Ovi Itsnaini Ulynnuha Pambudi, Istighfarany Aishwarya Salma Pradana*, Abiyoga Wisnu PRATAMA, HAFID NUR Prihandini, Dwi Aprilia Purbawati, Husna Nadea Ulhaq Purnowati, Della Rahmadi, Adam Dwi Ranni Rahmayanthi Renti Oktaria, Renti Rina Trisnawati Ririn, Wahyu Hening Riska Febrianto Riswandi Riswandi Rita Diana Putri Rizqullah, Naufal Rohmah, Fitri Rohmawati, Fitria Riski Rozzaq K.R*, Fawwaz Samudra Sabila Nurul Faidah Samsubar Saleh Santi Putriani Sekarwangi, Galih Saras Septarina Wahyuningtyas Siti Aisyah Sofwan Adiputra, Sofwan Sofwan, Adiputra Sri Wahyuni Sri Wahyuni Subagyo, Daryono Susanto, Michela Yuanita Putri Syahniati, Tri Syahrina Noormala Dewi, Syahrina Noormala Syarifuddin Dahlan Tri Wulandari Ulum, Halwa Qubailah Shobah Wahyu Hening Ririn Wahyuni, Anisa Tri Wahyuningtyas, Septarina Wicaksono, Lungit Widodo, Yufen Widoyo, Agus Fatuh Wijaya, Dhandi Yuni Serli Luddiana Zakiya, Asti putri Zulfikar Zulfikar