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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan MODUS-Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak SINERGI: Jurnal Ilmiah Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JEMMA | Journal of Economic, Management and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Management and Bussines (JOMB) Jurnal Literasi Akuntansi Jurnal Pendidikan Dasar dan Sosial Humaniora Tamansiswa International Journal in Education and Science (TIJES) IMPACTS: International Journal of Empowerment and Community Services Amnesty: Jurnal Riset Perpajakan Edueksos: Journal Pendidikan Sosial dan Ekonomi
Sri Lestari Yuli Prastyatini
Universitas Sarjanawiyata Tamansiswa
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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Optimizing Career Interests in The Field of Taxation: The Role of Economic Motivation and Understanding Tri Nga Teaching Sri Lestari Yuli Prastyatini; Uum Helmina Chaerunisak; Reni Listyawati; Indriyati Eko Purwaningsih; Frendika R D
Edueksos: Jurnal Pendidikan Sosial & Ekonomi Vol. 13 No. 02 (2024): Edueksos: Jurnal Pendidikan Sosial dan Ekonomi
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v13i02.18148

Abstract

This research aims to empirically prove whether economic motivation and the understanding of Ki Hadjar Dewantara's teachings, Tri-Nga, can influence career interest in the taxation field. The population of this study is accounting students of Universitas Tamansiswa throughout Indonesia. Convenience sampling technique was used to collect the sample, and a total of 188 respondents were obtained. This type of research is quantitative research using primary data. Data collection was carried out using questionnaires distributed to all accounting students of Universitas Tamansiswa throughout Indonesia. Data processing was carried out using multiple linear regression analysis. The results of the study show that economic motivation and the understanding of Ki Hadjar Dewantara's teachings, Tri-Nga, have a significant partial positive effect on students' interest in pursuing a career in taxation. The implications of this study are that graduates will pursue careers in taxation by considering the element of economic motivation obtained through income or wages. In addition, understanding Tri-Nga is the most fundamental element so that students can decide to pursue a career in taxation. The novelty of this research is the addition of the Tri-Nga variable as an independent variable, and it also answers the differences in the results of previous research on this topic.Keywords: Career interest, motivation, Tri-Nga teaching.
Adjusting the Course Structure for Facilitating the MBKM Program Victa Sari Dwi; Adhi Kusuma; Sri Lestari Yuli Prastyatini; Indra Kurniawan; Kewwalee Kumyai
TAMANSISWA INTERNATIONAL JOURNAL IN EDUCATION AND SCIENCE Vol 3 No 2 (2022): April 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/tijes.v3i2.12793

Abstract

The current case study was to analyze the course credit conversion of MBKM experienced by 40 university students who join the student exchange and pre-teacher service. Through the individual interviews among the participants, the study found that there were several reasons why they join the MBKM programs. However, started from the piloting program of both MBKM, the credit conversion has still become the main problem not only among students, but also the university. The discussion was brought under the scope of the structure of the spreading of course unit throughout the semesters. The study suggests that the courses should be redesigned by placing the main course at the beginning of the course: semester one to three, and the last semester. Whereas, the semesters depicted to MBKM were on semester five to seven. It means that the converted course units were on semester five to seven as well.
Pengaruh Pengawasan Pajak, Teknologi Informasi Perpajakan, dan Ajaran Tamansiswa (Tri Pantangan) terhadap Tax Evasion Sri Lestari Yuli Prastyatini; Frederik Sakario
Jurnal Literasi Akuntansi Vol 4 No 3 (2024): September 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i3.127

Abstract

Purpose: This research aims to examine the influence of tax supervision, tax information technology, and Tamansiswa teachings (Tri Pantangan) on tax evasion among taxpayers registered at the Yogyakarta City Pratama Tax Service Office (KPP Pratama). Method: The research uses a quantitative approach, with a population consisting of taxpayers registered at KPP Pratama Yogyakarta City. Data was collected using a questionnaire distributed to 78 randomly selected respondents. The analysis tools used were statistical techniques to determine the relationship between tax supervision, tax information technology, and the influence of the Tri Pantangan teachings on tax evasion. Findings: The research results reveal that tax supervision has a positive influence on tax evasion, indicating that higher tax supervision correlates with a higher level of tax evasion. This suggests that tax supervision is ineffective in promoting taxpayer compliance. In contrast, tax information technology has a significant negative effect on tax evasion, as it increases efficiency and transparency, making monitoring and evaluation easier, thus reducing the chances of tax evasion. Furthermore, the teachings of Tamansiswa's Tri Pantangan, which include principles against lying, stealing, and laziness, significantly discourage tax evasion by fostering honesty and compliance among taxpayers.
Literasi Keuangan, Sistem Informasi Akuntansi, dan Kinerja Keuangan BUMDES: Peran Mediasi Kompetensi Sumber Daya Manusia Sri Lestari Yuli Prastyatini; Taufiqurrahman
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.409

Abstract

Purpose: This study aims to examine the effect of Financial Literacy and Accounting Information Systems on the Financial Performance of Village-Owned Enterprises (BUMDes) in the Special Region of Yogyakarta, with Human Resource Competence serving as a mediating variable.  Method: This study employed a quantitative approach using a survey method. Data were collected from 100 BUMDes managers across the Special Region of Yogyakarta through purposive sampling. The research data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 to evaluate both direct and indirect relationships among the variables.  Finding: The results reveal that Financial Literacy and Accounting Information Systems do not have a significant direct effect on Financial Performance. However, both variables have a positive and significant effect on Human Resource Competence. Furthermore, Human Resource Competence positively and significantly affects Financial Performance and mediates the relationship between Financial Literacy, Accounting Information Systems, and Financial Performance. These findings indicate that improvements in financial literacy and accounting information systems contribute to financial performance only when supported by competent human resources.  Novelty: This study extends the Resource-Based View (RBV) and Agency Theory by providing empirical evidence that Human Resource Competence acts as a strategic mediating mechanism linking Financial Literacy and Accounting Information Systems to the Financial Performance of BUMDes. Unlike previous studies that mainly examined direct relationships, this study demonstrates that organizational resources improve financial performance indirectly through enhanced human resource competence.
Implementation of E-Procurement in Micro, Small and Medium Enterprises (MSMEs) in Yogyakarta Reni Listyawati; Uum Helmina Chaerunisak; Sri Lestari Yuli Prastyatini
IMPACTS: International Journal of Empowerment and Community Services Vol. 2 No. 1 (2023)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v2i1.15915

Abstract

PurposeCommunity Service (Abdimas) activities carried out at the MSME "Dapoer Tania" aim to improve marketing methods by increasing the intensity of utilizing social media, increasing the capacity for product and packaging innovation, and implementing operational procedures for the e-procurement system by considering certain criteria for selection. digital supplier that produces a standardized and structured system at "Dapoer Tania" Methods -Implementation of activities is carried out through several stages, namely field observation, training and mentoring. The first stage was collecting data using survey and interview methods. The survey was carried out through direct monitoring of the situation that actually occurred in the MSME "Dapoer Tania". This monitoring is carried out so that it can be described what needs need to be in the information system to be built. Next is the interview. Interviews were conducted through discussions with owners regarding obstacles, business processes and implementation of e-procurement systems and checking existing SOPs in MSMEs. The second stage is carried out after identifying the problems found in the first stage. The third stage is carried out after field observations and training are completed. Results and discussions –Technological developments have brought convenience to services so that many companies are adopting e-procurement as a supply chain support to be able to adapt to market changes and to achieve business goals, such as operational efficiency, sustainability and profitability. Many companies are adopting e-procurement because of its ability to streamline supply chain networks. The emergence of e-procurement has created a higher profile for supply management as well as increased visibility to a company's top management. By adopting this technology, it has influenced organizational performance, both directly and indirectly. The results of this service also show that the marketing method training program by increasing intensity utilizing social media, Conclusion -E-procurement brings transparency and effectiveness in the supply chain and makes a significant contribution to supply chain performance. In addition, e-procurement also allows companies to measure and monitor orders, such as processing time, order delivery time, and current status. Therefore, the implementation of e-procurement in MSMEs plays an important role and will have an impact on improving supply chain performance in MSMEs.
Co-Authors Adhi Kusuma Adia Adi Prabowo Ananda Olivia Rosalina Arum Puspita Devi Triani Elen Novikasari Enggar Kartika Cahyaning Erlin Indria Safitri Erlin Indria Safitri Fredericha Seran Frederik Sakario Frendika R D Indra Kurniawan Indriyati Eko Purwaningsih Inggrit Dewi Sartika Kewwalee Kumyai Latifah Nur Mufidatunnisa Made Deva Yuliana MARIA CENDRIANA RIA Maulidda Aris Mutia May Yesti Trivita Reni Listyawati Reni Listyawati Rizza Abdilanisa Susanna Eka Rakhmani Taufiqurrahman Umi Wahidah Uum Helmina Chaerunisak Victa Sari Dwi Wilis Rahmawati Yhoga Heru Pratama Yunita Adi Nabela