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All Journal Riset Akuntansi dan Keuangan Indonesia SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Abdi Psikonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting)
Banu Witono
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Aplikasi Regresi Berganda dalam Pengendalian Biaya Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3571

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Optimalisasi Peran DPRD dalam Pengawasan Keuangan Daerah Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3696

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Akuntasni Sektor Publik dan Akuntabilitas Keuangan Daerah Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.3676

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Pengaruh Pengumuman Dividen Tunai Ditinjau dari Kenaikan dan Penurunan Dividen terhadap Variabilitas Tingkat Keuntungan Saham di Bursa Efek Jakarta Dian Agustin Puspitasari; Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3598

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Peran Pengetahuan Pajak Pada Kepatuhan Wajib Pajak Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2624

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PENGARUH KEPERCAYAAN, KEAMANAN, RISIKO, DAN LIFESTYLE TERHADAP MINAT DALAM MENGGUNAKAN LAYANAN E-BANKING Ayu Wahyu Cahyaningtyas; Banu Witono
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.029 KB) | DOI: 10.34308/eqien.v10i1.502

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This study aims to determine the Effect of Trust, Security, Risk, and Lifestyle on Interest in Using E-banking. Thisresearch was conducted on students at the University of the city of Surakarta. This type of research is quantitative, the sampling technique is purposive sampling and the research data is primary data, data collection is done by distributing questionnaires. The results of this study indicate that trust and lifestyle have an effect on interest in using E-banking, while security and risk have no effect on interest in using E-banking. The implications of this research: (1) It is relevant for banks to pay attention to the trust and lifestyle factors in developing E-banking in the banking transaction system. (2) It is necessary to pay attention to security and risks in influencing interest in using E-banking.
PENGARUH KEMUDAHAN, RISIKO, MANFAAT DAN KENYAMANAN TERHADAP MINAT MENGGUNAKAN LAYANAN MOBILE BANKING Keyka Finannafi'ah; Banu Witono
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.141 KB) | DOI: 10.34308/eqien.v10i1.503

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The research entitled The Effect of Ease, Risk, Benefit, and Convenience on Interest in using Mobile Banking aims to analyze and determine the effect of public interest in Sragen Regency in using Mobile Banking. The method used in this study is a comparative causal type with a quantitative approach. The population in this research is the people in Sragen Regency. While the sampling technique in this study used purposive sampling. So from the calculation result, the sample of this research is 100 samples from the total population in Sragen Regency. This research was processed using the Statistical Package for Social Science (SPSS) version 25 application. The results showed that convenience, risk, benefit and convenience significantly influenced the interest in using Mobile Banking in the community in Sragen Regency.
ANALISIS PERBANDIGAN KINERJA KEUANGAN ANTARA BANK BRI, BNI, BTN DAN MANDIRI PADA TAHUN 2012-2020 Erytria Meylina; Banu Witono
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.672 KB) | DOI: 10.34308/eqien.v10i1.506

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The purpose of this paper is to find out whether there is a comparison of financial performance seen from the ratio of Net Profit Margin(NPM), Return Of Assets(ROA), Return Of Equity(ROE) and Non Performing Loan(NPL) at state-owned banks(BUMN) in Indonesia for the period 2012-2020. This type of research is quantitative. Research thet uses secondary data in the form of annual financial reports. This study uses a saturated sample of 4 state-owned banks in Indonesia for the period 2012-2020 with the determination of the sample using the documentation method and testing is carried out with a significant value of 5%. The data analysis technique in this study used data normality testing, hypothesis testing and hypothesis testing with data processing using the Statistical Package for Social Science(SPSS) version 21 application. Based on the results of data analysis, the ratio of Net Profit Margin, Return Of Assets, Return Of Equity, Non Performing Loans there are significant differences between the four state-owned banks.
PENGARUH JUMLAH PENGUSAHA KENA PAJAK, TINGKAT INFLASI DAN NILAI TUKAR RUPIAH ATAS DOLLAR AS TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI TAHUN 2015-2019 Ana Arifatunnisa; Banu Witono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1012

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Value Added Tax (VAT) is a tax imposed for domestic consumption in the form of gods or services. Value added Tax is imposed on domestic consumption by individual, corporate and government tax payers. The purpose of this study was to examine the effect of the number of Taxable Entrepreneurs (PKP), the inflation rate and the exchange rate of the rupiah against the US dollar on Value Added Tax receipts at the Directorate General of Taxes, Central Java Regional Office II. The data used is secondary data from 2015-2019. This type of research uses causality research that explains the relationship between the amount of PKP, inflation rate and the exchange rate of the rupias against US dollar on the Value Added tax (VAT). The data analysis technique used is multiple linear regression analysis. Based on the result by data, the variable number of PKP has significant effect on VAT receipts, while the inflation rate and the rupiah exchange rate against the US dollar have no effect on VAT receipts.
Analisis Pengukuran Kinerja Keuangan Pada Pemerintah Kabupaten Pekalongan Fatra Azzarohma; Banu Witono
SEIKO : Journal of Management & Business Vol 4, No 1 (2021): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3610

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Penelitian ini bertujuan untuk menilai kinerja keuangan pada Kabupaten Pekalongan. Kinerja merupakan gambaran mengenai tingkat pencapaian pelaksanaan suatu kegiatan atau kebijaksanaan dalam mewujudkan sasaran, tujuan visi dan misi organisasi yang tertuang dalam proses perumusan strategis suatu organisasi. Dan penilaian kinerja merupakan suatu alat manajemen untuk meningkatkan kualitas. Hasil analisis menunjukan bahwa ; kinerja keuangan yang diwakili oleh analisis varians untuk pendapatan dan belanja dapat dikatakan baik. Kemudian kinerja keuangan dilihat dari Analisis pertumbuhan pendapatan dan belanja dikategorikan pertumbuhannya positif. Dalam hal Rasio keserasian belanja pemerintah daerah Kabupaten Pekalongan lebih besar mengalokasikan belanjanya untuk belanja operasi. Dan kinerja keuangan jika dilihat dari Analisis Rasio Keuangan menunjukan hasil bahwa kemandirian daerahnya rendah. Sedangkan dalam hal Rasio efektifitas Kabupaten Pekalongan dapat dikategorikan efektif. Dan jika dilihat dari Rasio efisiensi Kabupaten Pekalongan dikategorikan tidak efisien. Disimpulkan secara keseluruhan kinerja keuangan Kabupaten Pekalongan Tahun Anggaran 2017 - 2021 masih belum cukup baik. Untuk itu Pemerintah daerah Kabupaten Pekalongan hendaknya berusaha mencapai target pendapatan sehingga kemandirian daerah bisa lebih baik. Kata Kunci: Kinerja Keuangan, Anggaran, Belanja, Pendapatan
Co-Authors Alviandra Hikmatiar Wijaya Ammar Alamsyah Ana Arifatunnisa Andy Dwi Bayu Bawono Ayu Wahyu Cahyaningtyas Dian Agustin Puspitasari Erytria Meylina Fatchan Achyani Fatra Azzarohma Hilya Nur Syahidah Ihsan Frendy Anshari Ilham Jiensa Wijaya Keyka Finannafi'ah Khoirudin Khoirudin, Khoirudin Mahardika Tustha Prana Muhammad Abdul Aris Mujiyati Noer Sasongko Nova Caroline Nur Via Indrawati Nursiam Ovi Itsnaini Ulynnuha Zulfikar