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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 El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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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Pengaruh Manfaat, Kepercayaan, Kemudahan, Kenyamanan Terhadap Minat Menggunakan Mobile Banking Pada Nasabah Bank Jateng Kantor Cabang Sukoharjo Alviandra Hikmatiar Wijaya; Banu Witono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17787

Abstract

This research aims to analyze the influence of perceived benefits, trust, ease of use, and comfort on the intention to use mobile banking services among customers of Bank Jateng, Sukoharjo Branch. This study employed a quantitative method using a survey approach. The data were collected through a questionnaire distributed to 100 respondents selected using purposive sampling technique. The variables measured in this study include perceived benefits, trust, ease of use, comfort, and intention to use. The data were analyzed using multiple linear regression analysis. The results showed that perceived benefits, trust, ease of use, and comfort had a significant positive effect on the intention to use mobile banking. These findings suggest that improving user perception in these areas may increase the adoption and use of mobile banking services.
PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING, DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI Ihsan Frendy Anshari; Banu Witono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18043

Abstract

This study aims to analyze the effect of the Implementation of the E-Filing System, E-Biling, and Tax Sanctions on the Compliance Level of Individual Taxpayers with Case Studies at the Primary Tax Service Office in the Surakarta Karasidenan. This research uses quantitative methods using a survey approach. The population in this study is individual taxpayers registered at the Surakarta Karasidenan Tax Office. Data were collected through questionnaires distributed to 60 respondents selected using convenience sampling technique. The variables measured in this study include the application of the e-filing system, e-billing and tax sanctions and the level of compliance of individual taxpayers. The data were analyzed using multiple linear regression analysis. The results showed that the Application of E-Filling has a significant effect on taxpayer compliance while, E-Billing and Tax Sanctions have no significant effect on individual taxpayer compliance. These findings indicate that convenience and efficiency in the tax reporting process through E-Filing have an important role in increasing individual taxpayer compliance. Meanwhile, the application of E-Billing and the provision of tax sanctions has not been able to have a significant effect on the level of compliance, which may be due to a lack of understanding, socialization, or effectiveness of these two aspects in practice.
Key drivers of village fund management accountability: Insights from Sukoharjo district Khoirudin, Khoirudin; Noer Sasongko; Banu Witono
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 1 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i1.9736

Abstract

This study investigates the impact of the government's internal control system, the village financial system application (Siskeudes), and the competence of village apparatus on the accountability of village fund management in Sukoharjo District. Utilizing a quantitative approach, data were collected from a sample of village apparatus using a simple random sampling technique. Respondents, who are operators of the Siskeudes application, provided insights through a structured questionnaire. The data were analyzed using multiple regression analysis. The findings reveal that both the government's internal control system and the Siskeudes application significantly enhance the accountability of village fund management. However, the competence of the village apparatus does not have a significant effect on accountability. These results suggest that robust internal controls and effective financial systems are critical for ensuring transparency and accountability in village fund management. The study contributes to the ongoing discourse on public fund management by highlighting the importance of technological and systemic factors over individual competencies in achieving accountable governance.  
The Effect of Good Corporate Governance, Corporate Social Responsibility, Liquidity, and Leverage on Financial Performance through Earnings Management Mediation Ilham Jiensa Wijaya; Fatchan Achyani; Banu Witono
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8178

Abstract

This study aims to examine the effects of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Liquidity, and Leverage on financial performance, with Earnings Management acting as a mediating variable. The research is based on data from publicly listed non-financial State-Owned Enterprises (SOEs) in Indonesia from 2020 to 2022. The hypotheses proposed include the direct effects of GCG, CSR, Liquidity, and Leverage on financial performance, as well as their influence through Earnings Management. Data were collected from annual financial reports available on the Indonesia Stock Exchange (IDX) website, and the analysis was conducted using the Partial Least Squares (PLS) method. The results show that Liquidity has a significant positive effect on financial performance, while GCG, CSR, and Leverage do not show significant direct or indirect effects. Earnings Management was found not to mediate the relationship between the variables and financial performance. These findings imply that while Liquidity plays a critical role in enhancing financial performance, the influence of GCG, CSR, and Leverage, as well as the role of Earnings Management, remains limited in the context of Indonesian SOEs. Future research could explore other mediating variables or focus on different industries or regions to further investigate these relationships.
Peningkatan Kualitas Administrasi Sekolah Muhammadiyah Melalui Sistem Informasi Akuntansi Pendidikan Dasar dan Menengah Zulfikar; Banu Witono; Muhammad Abdul Aris; Nursiam; Mujiyati; Andy Dwi Bayu Bawono; Ovi Itsnaini Ulynnuha
Abdi Psikonomi Vol 4, No 1 (2023): Juni 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.2202

Abstract

Kegiatan pengabdian pada masyarakat ini bertujuan untuk memberikan pengetahuan dan wawasan bagi tenaga kependidikan dalam pengelolaan administrasi keuangan sekolah di lingkungan Amal Usaha Muhammadiyah (AUM) binaan. Kegiatan ini diikuti oleh pengelola administrasi keuangan sekolah yang terdiri dari 52 satuan pendidikan setingkat SD, 13 satuan pendidikan stingkat SMP dan 8 satuan pendidikan tingkat SMA. Kegiatan pengabdian pada masyarakat ini menggunakan sistem informasi akuntansi pendidikan dasar dan menengah (SIADIKDASMEN) yang dikembangkan oleh Lembaga Pembinaan dan Pengawas Keuangan Pimpinan Pusat Muhammadiyah. Hasil kegiatan ini menunjukkan bahwa pengetahuan dan wawasan peserta terkait penggunaan Siadikdasmen merupakan hal baru dalam tatakelola administrasi keuangan sekolah. Namun demikian proses penyampaian materi sistem oleh narasumber berjalan lancar, seluruh peserta tidak mengalami hambatan yang serius. Hal ini membuktikan bahwa sistem tersebut dapat dipraktikan oleh sebagian besar peserta. Kegiatan ini menghasilkan dokumen kerja sama untuk tindak lanjut pendampingan antara program studi Akuntansi FEB UMS dan majelis DIKDASMEN PDM kabupaten Sukoharjo..
Pengaruh Religiusitas, Pengetahuan dan Budaya Terhadap Minat Menabung pada Perbankan Syariah Hilya Nur Syahidah; Banu Witono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6778

Abstract

This study aims to examine the influence of religiosity, knowledge, and culture on saving interest in Islamic banking among students in Surakarta in 2024. The research uses a quantitative approach with a causal model, utilizing both primary and secondary data. The sample was selected using convenience sampling, and data were collected through questionnaires using a Likert scale. The findings indicate that religiosity and knowledge significantly influence saving interest, while culture has no significant effect. This study also faces limitations in normality testing, which can be addressed using the Monte Carlo method. This research contributes to understanding the factors affecting saving interest in Islamic banking.
Pengaruh Independensi, Profesionalisme, Pengalaman Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan Koperasi Simpan Pinjam Di Kabupaten Rembang Mahardika Tustha Prana; Banu Witono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6833

Abstract

This study aims to determine the effect of independence, professionalism, work experience, and work motivation on the performance of employees of savings and loan cooperatives in Rembang Regency. This study used quantitative methods. The population selected in this study is all employees in the savings and loan Cooperatives located in Rembang Regency, which has the position of marketing, administration, cashier, staff, deputy leaders and leaders. Sampling using sampling techniques with certain criteria called purposive sampling. The sample in this study was 166 employees of savings and loan Cooperative of Rembang Regency. The results of this study is that there is an influence of independence, professionalism, work experience, and work motivation on employee performance.
Co-Authors Alviandra Hikmatiar Wijaya 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 Nursiam Ovi Itsnaini Ulynnuha Zulfikar