Article Per Year (5 Year)
p-Index From 2021 - 2026
10.59
P-Index
This Author published in this journals
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 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) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah An-Nisbah: Jurnal Ekonomi Syariah Jurnal Abdimas UM Jambi 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 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

Published : 110 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 110 Documents
Search

 1   2   3   4   5 
DETERMINANT OF ISLAMIC FINANCIAL INCLUSION IN DIGITAL ERA: CROSS-PROVINCE ANALYSIS Abdullah, Zaki; Saleh, Samsubar; ., Mujiyati
An-Nisbah: Jurnal Ekonomi Syariah Vol 8 No 1 (2021): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v8i1.3912

Abstract

In recent years, the Islamic financial sector has become one of the most vital sectors in the Islamic economic system in Indonesia. Therefore, more attention needs to be paid to the measurement of Islamic financial inclusion and its and policy making, especially in facing the digitalization of economy, because the digitalization can be a momentum that provides opportunities as well as threats to Islamic finance. This study attempts to measure Islamic financial inclusion at the provincial level in Indonesia through the dimensions of accessibility, availability and utilization and analyzes the impact of digitalization on Islamic financial inclusion. Measurements are made using the Sarma Index, while the analysis of the impact of digitalization on Islamic financial inclusion employs the fixed effect model on the balanced panel data. The measurement results show that developed provinces tend to have higher levels of Islamic financial inclusion compared to developing provinces. Furthermore, provinces with a Muslim majority have a higher level of Islamic financial inclusion compared to provinces with a Muslim minority populations. In the panel data analysis, it was found that internet penetration has a negative and significant effect on Islamic financial inclusion, which shows that the majority of people in Indonesia still use the internet to access entertainment content and that internet use has not been optimized to access financial services. Nevertheless, the presence of the Islamic fintech platforms has a significant positive effect on Islamic financial inclusion in Indonesia. The variable level of cell phone usage has no significant effect on the level of Islamic financial inclusion and the average length of schooling has a significant negative effect on Islamic financial inclusion.
Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta Mujiyati, Mujiyati; Sekarwangi, Galih Saras; Palupi, Indarti Diah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11918

Abstract

This study aims to examine the effect of taxation regulations understanding, tax knowledge, tax sanctions, service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer. This study uses a quantitative method with the respondents are MSME individual taxpayers which were registered at the Small Tax Office (KPP Pratama) in Surakarta. The accidental sampling method are used with a total sample collected are 99 respondents. This study also uses multiple linear regression models as data analysis techniques. The results of this study indicate that tax regulations understanding, tax knowledge, tax sanctions, and service quality affect the tax compliance of MSME individuals Taxpayer. Meanwhile, the modernization of the tax administration system does not influence the compliance of taxpayers on MSME individuals.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UP AH PEKERJA SEKTOR INFORMAL DI KOTA SURAKARTA Anton Agus Setyawan; Mujiyati Mujiyati
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 7, No 2 (2006) : JEP Desember 2006
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v7i2.3955

Abstract

The development of informal sector in many cities in Indonesia, interests many scholars to analyse it. This research tries to describe and analyse the phenomena of under employment and gender discrimination in the informal sector at Surakarta. The research aims is to analyse the effects of education level, work experience and gender to productivity. The measurement of productivity uses level of income. This research tries to test the model proposed by Mincer (1974) and Jones (2001). The model contains of four variables, they are level of education, work experience and gender as the independent variable, while level of income is the dependent variable. To test our hypotheses we use double log econometric models.The setting of this research is micro retail entrepreneur or in Indonesia they called PKL. PKL, which become our respondents are those who locate in three PKL centre in Surakarta. Their location at around Monument 45, Manahan Stadium and Kotta Barat field. Our sampling method is purposive-sampling method and we interviewed 100 respondents to complete the data. The result shows that there are no positive correlation between level of education and gender to level of income. While work experience seems to have a positive effect to level of income. It concludes that there is a under employment phenomena in informal sector at Surakarta. While the hypotheses which said that there are gender discrimination is not supported.
PENGARUH DESENTRALISASI FISKAL TERHADAP ANGKA MELEK HURUF, DAN ANGKA PARTISIPASI SEKOLAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH PERIODE 2010 DAN 2011 Mujiyati Mujiyati; Heppy Purbasari
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 2 Desember 2014
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i2.1395

Abstract

The purpose of Indonesian fiscal decentralization that started on 2001 is focus on the local government development. Fiscal decentralization is believed to createpublic servicesefficiency on local government. Furthermore, fiscal decentralization ensure the local budget (APBD) is spent to develop health and education sectors as these sectors are part of basic needs. This study aims to examine how fiscal decentralization influence to the local educational development in term of literacy rate (AMH) and school enrolment rate (APS). This study uses data based on the kabupaten/kota over Central Java Province in the periods of 2010 – 2011. This study also uses linear regression with non-probability sampling as there is 35 kabupaten/kota each year uses for population and sample in this study.  Result shows that fiscal decentralization has an influence to AMH and APS based on the data from kabupaten/kota in Central Javain the periods of 2010 -2011. Thus, it could be conclude that local governments (kabupaten/kota) in Central Java Province have used local revenue to provide public education services specifically in improving literacy and school enrolment rate for 7-15th year students.
The Role of Perceived Enjoyment on Motivating the Internet Use Mujiyati Mujiyati; Didi Achyari
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 12 No 1 Juni 2008
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v12i1.1274

Abstract

There are many advantage of the usage of internet, as new technology. Although there is anyoneis not willing to use it, it just caused by other factors wich influence it. According to perceivedenjoyment literature, as an intrinsic motivation and later also extrinsic motivation, it is importantfactor in motivating the usage of information system. Perceived enjoyment, with perceived usefulnessang perceived ease of use – in accordance to internet technology, will influence individual behavior inmotivating the usage of internet. Technology Acceptance amodel (TAM) theory indicates thatindividual acceptance toward the information system is motivated by their perception perceivedusefulnessand perceived ease of use that still need other variables to enlarge the understanding towardindividual behavior in motivating the usage of system, e.g. perceivedenjoyment.The purpose of this research is to test the role of perceived enjoyment, also perceived usefulnessand perceived ease of use, in motivating the usage internet. The sample of the research are 226respondents. The metode that is used to test hypothesis is by Structural Equation Modeling (SEM).The result of the research show that there is positif influence between perceived enjoymenttoward perceived usefulness and perceived ease of use in motivating the usage internet. Perceivedusefulness and perceived ease of use are not influent in motivating the usage of internet. The resul ofthe research also indicates that perceived enjoyment has an important role as an intrinsic motivation inthe usage of internet but perceived enjoyment is not influence positively in the usage of intrnet inwich it is mediated by perceived usefulness and perceived ease of use.
DETERMINAN PERSEPSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Mujiyati Mujiyati; Fitria Riski Rohmawati; Wahyu Hening Ririn
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5551

Abstract

AbstractThis study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta. The variables used in this study are the dependent variables, namely the perception of ethics on tax evasion, while the independent variables used Are justice, taxation systems, discrimination, the quality of tax services, and the possibility of fraud detection.The sample in this research is lecturer and student at university muhammadiyah surakarta. Sample collection method used in this research is convenience sampling taken 84 sample lecturer and 100 student sample. The data used in this study is the primary data by using questionnaires. Data analysis in this research is assisted by using SPSS program. Data analysis technique used is multiple linear regression.The result of the research shows that significant at level 0,05 variable of system of taxation to lecturer, discrimination on lecturer and student, and quality of tax service to lecturer and student have significant influence to perception about ethics on tax evasion. While the variable of justice in lecturer and student, system of taxation to student, and possibility of detection of fraud on lecturer and student have no effect and insignificant to perception about ethics of tax evasion. Keywords: ethical perception, tax evasion, justice taxation system, discrimination, quality of tax service, possible fraud detection.
Erratum: Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan Dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar Zulfikar; Mujiyati Mujiyati; Andy Dwi Bayu Bawono; Sri Wahyuni
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9409

Abstract

Terdapat kesalahan cetak pada versi awal pada artikel https://doi.org/10.23917/reaksi.v4i1.7031.Perbaikan PDF artikel dapat diunduh di laman ini
Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar Zulfikar; Mujiyati Mujiyati; Andy Dwi Bayu Bawono; Sri Wahyuni
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7031

Abstract

Erratum untuk artikel ini dapat dilihat: https://doi.org/10.23917/reaksi.v4i3.9409. Versi PDF terbaru artikel ini dapat diunduh pada laman tersebut.Penelitian ini menginvestigasi peran kebijakan loan loss provision (LLP) pembiayaan mudharabapada kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menguji keterkaitan loan loss provision dengankinerja keuangan pada 13 Bank Umum Syariah (BUS) selama 4,5 tahun. Analisis outer modelmenunjukkan bahwa probability of default dan loss given default merupakan faktor penentuloan loss provision. Sedangkan kinerja keuangan ditentukan oleh return on asset, nonperforming financial, net operating margin, dan biaya operasional terhadap pendapatanoperasional. Hasil penelitan ini menunjukkan bahwa loan loss provision berpengaruh langsungterhadap kinerja keuangan. Investigasi lebih lanjut menunjukkan bahwa pendapatanmudharaba berperan meningkatkan pengaruh loan loss provision terhadap kinerja keuangan(pengaruh tidak langsung).
Telaah Pengembangan Sistem Informasi dalam Perspektif Bisnis Mujiyati Mujiyati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.3552

Abstract

-
Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta Mujiyati Mujiyati; Galih Saras Sekarwangi; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11918

Abstract

This study aims to examine the effect of taxation regulations understanding, tax knowledge, tax sanctions, service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer. This study uses a quantitative method with the respondents are MSME individual taxpayers which were registered at the Small Tax Office (KPP Pratama) in Surakarta. The accidental sampling method are used with a total sample collected are 99 respondents. This study also uses multiple linear regression models as data analysis techniques. The results of this study indicate that tax regulations understanding, tax knowledge, tax sanctions, and service quality affect the tax compliance of MSME individuals Taxpayer. Meanwhile, the modernization of the tax administration system does not influence the compliance of taxpayers on MSME individuals.
Co-Authors A Alfiyan Aan Zulyanto, Aan Abdul Aris, M. Abdul Hafizd 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 Anton Agus Setyawan Apriliya, Fenia Ariyanto, Rico Dwi Arsyad, Hambali Atwal Arifin Atwal Arifin, Atwal Aulia Rahma Dien Yulyanti Daffa Ilham Ramadhan Daniel, Prima Audia Devid Aprillando Didi Achyari Didi Achyari, Didi Dila Pertiwi 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 Fadellatur Ramadhani Haryasih Fajar Abimanyu 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 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 Nasongko, Noer Noer Nasongko Novita Ambarsari, Novita Nur kholis 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 Sylvia Nur Fatimah Tri Wulandari Ulum, Halwa Qubailah Shobah Wahyu Hening Ririn Wahyuningtyas, Septarina Wicaksono, Lungit Widodo, Yufen Widoyo, Agus Fatuh Wijaya, Dhandi Yuni Serli Luddiana Zakiya, Asti putri Zulfikar Zulfikar