Garuda - Garba Rujukan Digital

TAX MORALE PADA PARA PEKERJA DIGITAL DI INDONESIA Kuntaryanto, Oki; Jati, Agung Nugroho; Purwanti, Titik
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 01 (2023): APRIL 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i01.105

This study aims to examine factors influencing tax morale on digital workers in Indonesia. This study uses survey method by spreading questionnaires to digital workers across Indonesia. Convenience sampling is used as sampling method. There are 45 eligible respondents where the data are ready to be processed. Multiple regression is employed to test the data. Test results show that clean government, government effectviness spending, tax fairness, and tax tarrif are proven to be significantly influenced tax morale. Further studies may explore in deeper way by interviewing respondents in order to avoid questionnaire bias. Keywords : tax morale, digital workers, tax

PEMETAAN RELIGIOSITAS SEBAGAI BAGIAN DARI MODEL PENGELAKAN PAJAK PADA PELAKU UMKM DI INDONESIA: PEMETAAN RELIGIOSITAS SEBAGAI BAGIAN DARI MODEL PENGELAKAN PAJAK PADA PELAKU UMKM DI INDONESIA Kuntaryanto, Oki; Jati, Agung Nugroho; Purwanti, Titik
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.175

This study aims to map religiosity in the tax evasion model. Using the survey method, the questionnaire was distributed to MSME actors in Indonesia. This study used random sampling (random sampling). The samples collected and the data ready to be processed were 132. The moderating effect in the model was processed using the moderated regression analysis technique. The results of this study are that religiosity does not moderate the influence of culture and income on tax evasion. Future research can use demographic variables as control variables to get more robust results.

The Role of Competence on Performance Leadership Style as an Intervening Variable Soelistya, Djoko; Warindra, Ade Septiarisna; Desembrianita, Eva; Purwanti, Titik; Suhardi, Suhardi
Jurnal Manajemen Industri dan Logistik Vol 8, No 1 (2024): May 2024
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v8i1.1195

This study aims to analyze the effect of employee competence on their performance in the company through the leadership style in the company, while the following research uses a quantitative method that uses a population of employees of the Plastic Woven Packaging Manufacturing Company using a sample of the production department of 100 respondents. The following research results show that the influence of (1) employee competence has a significant influence on performance, (2) employee competence has a significant influence on leadership style, (3) leadership style has a significant influence on performance, while profit sharing has an indirect effect through the mediating variable style (4) Competence has a significant direct effect in order to provide an increase in employee performance even though it is not through Leadership Style as a mediating variable. The company should pay attention and provide an increase in the competence that can affect employee performance.

PRAKTIK ECO-GREEN PROJECT MAHASISWA PROGRAM IISMA UGM DAN MAHASISWA UNWIDHA PEDULI TERHADAP LINGKUNGAN Rachim, Annisa Fajrina; Widayanti, Sukasih Ratna; Santoso, Gunawan Budi; Hersulastuti; Purwanti, Titik; Setiyadi, D. B. P.; Pratono, Sigit Adhi; Hartanto; Tasari
WIDHARMA - Jurnal Pengabdian Widya Dharma Vol. 3 No. 02 (2024): Agustus 2024
Publisher : LPPM Universitas Widya Dharma Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/widharma.v3i02.238

This community service program is a series of activities that involves students and the academic community within the Faculty of Psychology, Gadjah Mada University, and some faculties in Widya Dharma Klaten University through an eco-green program for environmental care. The methods for implementing activities include as follows: 1) collecting data profiles on students and the academic community within Gadjah Mada University and Widya Dharma Klaten University and 2) empowering students through eco-green training on student empathy for the environment. The results of the activity obtained positive results where there was a change in student behavior before and after the activity. Developing a leadership spirit and cultivating students' sense of empathy for the environment through eco-green programs is not enough to be done in a short time, but requires a long and continuous period of time. Future activities need to continue to be carried out through several improvements in implementation methods.

The Role of Competence on Performance Leadership Style as an Intervening Variable Soelistya, Djoko; Warindra, Ade Septiarisna; Desembrianita, Eva; Purwanti, Titik; Suhardi, Suhardi
Jurnal Manajemen Industri dan Logistik Vol. 8 No. 1 (2024): May 2024
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v8i1.1195

This study aims to analyze the effect of employee competence on their performance in the company through the leadership style in the company, while the following research uses a quantitative method that uses a population of employees of the Plastic Woven Packaging Manufacturing Company using a sample of the production department of 100 respondents. The following research results show that the influence of (1) employee competence has a significant influence on performance, (2) employee competence has a significant influence on leadership style, (3) leadership style has a significant influence on performance, while profit sharing has an indirect effect through the mediating variable style (4) Competence has a significant direct effect in order to provide an increase in employee performance even though it is not through Leadership Style as a mediating variable. The company should pay attention and provide an increase in the competence that can affect employee performance.

PENDIDIKAN DAN PELATIHAN MASYARAKAT DALAM UPAYA PENINGKATAN NILAI TAMBAH EKONOMI PADA LIMBAH SAYURAN DI DESA GADUNGAN KECAMATAN WEDI KABUPATEN KLATEN Utami, Tri; Nugroho Jati, Agung; susyanti, Susyanti; Kuntaryanto, Oki; Nugraheni, Cahaya; Purwanti, Titik
WIDHARMA - Jurnal Pengabdian Widya Dharma Vol. 1 No. 01 (2022): Agustus 2022
Publisher : LPPM Universitas Widya Dharma Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/widharma.v1i01.13

Terdapatnya banyak limbah buah dan sayur di Pasar Wedi mendorong tim pengabdi untuk memanfaatkan limbah tersebut. Hasil survey yang dilaksanakan oleh Tim pengabdian masyarakat menunjukkan bahwa terdapat kelompok warga di Desa Gadungan Kecamatan Wedi yang mengalami permasalahan tingginya kos pakan hewan ternak dan merasa kurang masksimal dalam memanfaatkan pekarangan rumah. Kegiatan pengabidan ini dimaksudkan untuk memberikan pendidikan dan pelatihan dalam meningkatkan pendapatan warga atau menekan pengeluaran rumah tangga dengan memanfaatkan limbah sayur, buah, dan minyak bekas. Limbah sayur dan buah diawetkan dengan proses pengeringan dan pengolahan menjadi pellet pakan ternak. Kegiatan pengabdian kepada masyarakat ini juga didukung dengan pemahaman tentang literasi keuangan rumah tangga. Setelah diadakan kegiatan pengabdian, masyarakat atau mitra mempunyai pengetahuan dan keterampilan dalam mengelola sampah yang dihasilkan oleh dirinya dan keluarganya; mitra dapat memaksimalkan pemanfaatan lahan yang sempit dengan budidaya ikan dan sayur dalam ember; dan yang terkahir adalah masalah keuangan muncul bukan karena rendahnya pendapatan, akan tetapi juga disebabkan oleh kurangnya pengetahuan seseorang dalam mengelola keuangannya. Kegiatan literasi keuangan yang diberikan dalam pengabdian kepada masyarakat membantu ibu rumah tangga mengelola keuangan.

The Effect of Corporate Governance on Firm Value in Food and Beverage Sector Companies in Indonesia Purwanti, Titik; Kuntaryanto, Oki; Utami, Tri; Marjukah, Anis; Darmawansyah, Iwan; Kalbuana, Nawang
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.7

This study examines the effect of corporate governance through institutional ownership, public ownership, and audit committee on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 32 companies from a total of 49 companies listed in the 2020-2022 period, which were selected using purposive sampling method based on certain criteria. The analysis was carried out using multiple linear regression, the results showed that the three variables had a significant effect on firm value as measured by the Price to Book Value (PBV) ratio. Institutional ownership shows the strongest influence, which shows the importance of external supervision in improving the efficiency and transparency of the company. Public ownership, despite its smaller effect, still contributes to management accountability and stock liquidity. The existence of an effective audit committee also plays an important role in improving the integrity of financial statements and risk management, which in turn increases investor confidence and firm value. This study confirms the importance of good corporate governance to increase the market value of companies in the food and beverage sector.

The Effect of Corporate Governance on Firm Value in Food and Beverage Sector Companies in Indonesia Purwanti, Titik; Kuntaryanto, Oki; Utami, Tri; Marjukah, Anis; Darmawansyah, Iwan; Kalbuana, Nawang
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.7

This study examines the effect of corporate governance through institutional ownership, public ownership, and audit committee on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 32 companies from a total of 49 companies listed in the 2020-2022 period, which were selected using purposive sampling method based on certain criteria. The analysis was carried out using multiple linear regression, the results showed that the three variables had a significant effect on firm value as measured by the Price to Book Value (PBV) ratio. Institutional ownership shows the strongest influence, which shows the importance of external supervision in improving the efficiency and transparency of the company. Public ownership, despite its smaller effect, still contributes to management accountability and stock liquidity. The existence of an effective audit committee also plays an important role in improving the integrity of financial statements and risk management, which in turn increases investor confidence and firm value. This study confirms the importance of good corporate governance to increase the market value of companies in the food and beverage sector.

KONTRIBUSI LITERASI KEUANGAN TERHADAP INKLUSI KEUANGAN DENGAN PENDIDIKAN SEBAGAI VARIABEL PEMODERASI: STUDI KASUS PADA GURU PEREMPUAN DI KABUPATEN KLATEN Kuntaryanto, Oki; Agung Nugroho Jati; Cahaya Nugrahani; Titik Purwanti; Cucut Prakosa
Widya Dharma Journal of Business - WIJoB Vol. 4 No. 1 (2025): APRIL 2025
Publisher : FAKULTAS EKONOMI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v4i1.370

Financial literacy is the ability of individuals to manage their finances wisely. One of its important impacts is increasing financial inclusion, which refers to people's access to formal financial services. This study aims to analyze the contribution of financial literacy to financial inclusion by considering education as a moderating variable, specifically among female teachers in Klaten Regency. The research method used is quantitative with multiple linear regression and path analysis approaches. Data were collected through questionnaires distributed to 100 respondents, active female teachers from various elementary and secondary schools in Klaten Regency. The results show that financial literacy has a positive and significant effect on financial inclusion. In addition, educational level strengthens the relationship between financial literacy and financial inclusion, making education an effective moderating variable. This research provides implications that improving financial literacy, especially among female teachers, must be supported by strengthening the educational aspect to create broader financial inclusion.

Stickiness of Operating Expense in Asset, Liability, and Income Activities: Evidence from Indonesia Jati, Agung Nugroho; Utami, Tri; Duong, Dang Thi Anh; Nugroho, Arif Julianto Sri; Purwanti, Titik
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8649

Understanding cost behavior is crucial in accounting management. Sticky costs literature discusses the responsiveness of costs to profits. This study examines the effect of operating expenses, including rental expenses, advertising, R&D, SG&A, and COGS, on operating income, operating assets, and operating liability. The population in this study is listed companies on the Indonesia Stock Exchange. The observation starts from 2010-2023. We use the OSIRIS-Bureau van Dijk Database to generate the data. We analyze the data using OLS regression with cluster robust standard error. We find that the rental, advertising, SG&A, and COGS expenses increase by 10%-14% per 1% increase in operating income. The rental and advertising costs show an estimated value of 33% and 47% per 1% increase in operating assets. Meanwhile, R&D expenses increase by 32% per 1% increase in operating liability.

Title

Found 45 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 45 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 45 Documents
Search