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All Journal Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics Development Research (IJEDR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Banu Witono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Comparative Study of the Flypaper Effect on Local Government Expenditure in Districts/Cities across Provinces in Java Island Wulan Setyaningsih; Banu Witono
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4742

Abstract

The aim of this study is to analyze the Flypaper Effect phenomenon on Local Government Expenditure in districts/cities within provinces on Java Island from 2015 to 2022. This research employs secondary data from the population of each province in Java Island, excluding DKI Jakarta due to its non-receipt of General Allocation Fund, with data on DAU, PAD, and Local Government Expenditure. Purposive sampling technique is utilized alongside multiple linear regression analysis. The findings reveal that both the variables of Local Own-Source Revenue (PAD) and General Allocation Fund (DAU) significantly influence Local Government Expenditure in the provinces of Banten, Central Java, East Java, West Java, and DI Yogyakarta. The Flypaper Effect phenomenon is observed in Banten, East Java, West Java, and DI Yogyakarta for the current year, as well as for the previous year's (DAUt-1 and PADt-1) data in Banten, Central Java, East Java, and West Java. However, Central Java does not experience the Flypaper Effect phenomenon for the current year.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT MENGGUNAKAN E-WALLET BERDASARKAN MODEL UTAUT 2: STUDI PADA TRANSAKSI UMKM DI KOTA SURAKARTA Arkan Rayagung Rohmana; Banu Witono
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): 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/costing.v8i2.14318

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi minat masyarakat dalam menggunakan e-wallet pada UMKM di Kota Surakarta dengan menggunakan model UTAUT 2. Variabel yang digunakan meliputi ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, dan kebiasaan. Penelitian ini menggunakan metode kuantitatif dengan pengumpulan data primer melalui kuesioner. Data diperoleh dari 215 responden yang pernah menggunakan e-wallet untuk transaksi di UMKM Surakarta. Pengolahan data dilakukan menggunakan analisis regresi linear berganda menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa pengaruh sosial dan kebiasaan memiliki hubungan positif signifikan terhadap minat menggunakan e-wallet. Sementara itu, ekspektasi kinerja dan ekspektasi usaha tidak menunjukkan pengaruh signifikan. Penelitian ini memberikan kontribusi teoretis dalam mengaplikasikan model UTAUT 2 pada sektor UMKM serta manfaat praktis bagi pelaku usaha untuk meningkatkan adopsi teknologi digital. Temuan ini merekomendasikan penguatan promosi sosial dan pembentukan kebiasaan masyarakat dalam menggunakan e-wallet di UMKM.
Implementasi Penerapan Green Accounting, Kinerja Lingkungan, dan Human Capital Terhadap Profitabilitas Nur Via Indrawati; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6936

Abstract

The research aims to analyze the influence of green accounting, environmental performance and human capital on the profitability of primary consumption companies listed on the Indonesia Stock Exchange (BEI) in 2020-2023. The type of research used is quantitative research with a causative approach, to analyze the relationship between variables. The selected population is all consumer non cyclicals companies listed on the Indonesian Stock Exchange. Obtaining samples using purposive sampling, based on several criteria according to provisions. Secondary data was obtained through annual financial reports, annual reports and sustainability reports sourced from www.idx.co.id as well as the company's official website. The results obtained state that green accounting and human capital have a significant effect on company profitability, while environmental performance does not have a significant effect on profitability. A limitation of the research is that several companies in the primary consumption sector did not publish data regarding their complete financial reports and annual reports for the 2020-2023 period. It is recommended that further research expand the population and research sample and extend the observation period.
Analisis Kinerja Kualitas Pelayanan, Kepercayaan dan Layanan Keuangan Digital (Mobile Banking) Terhadap Kepuasan Nasabah Bank Konvensional di Surakarta Nova Caroline; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7169

Abstract

This study aims to analyze the performance of Service Quality, Trust and digital mobile bangking on customer satisfaction of conventional banks in Surakarta. The type of research used in this study is quantitative research. The population in this study is a conventional bank located in surakarta without any requirements. In this study, researchers used Convenience Sampling technique. In this study , researchers chose 3 conventional banks as a sample of research, namely BRI, BCA and MANDIRI. Data collection using the method of distributing questionnaires using google form. This study used multiple regression model. The results showed that the quality of Service, Trust and mobile bangking affect the customer satisfaction of conventional banks in Surakarta.
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 Andy Dwi Bayu Bawono Arkan Rayagung Rohmana Devi Afriantari Puspa Putri Diah Mutiara Nurhayati Dwi Agus Kurniawan Heppy Purbasari Hilya Nur Syahidah Kurnia Rina Ariani Mahardika Tustha Prana Muhammad Sholahuddin Nova Caroline Nur Via Indrawati Nursiam Nursiam Rani Aprilia Rita Wijayanti Saraswati Prayitna Tsania Khofifah Wulan Setyaningsih