Articles
<![CDATA[KEPATUHAN PAJAK PELAKU UMKM DENGAN MODERASI KEADILAN PAJAK SEBUAH PENDEKATAN STRUKTURAL ]]>
<![CDATA[Hardiningsih, Pancawati]]>;
<![CDATA[Srimindarti, Ceacilia]]>;
<![CDATA[Sutrisno, Catur Ragil]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.17.1.1-25
<![CDATA[The problem of low tax compliance is an ongoing problem in the taxation field. This conditionis very ironic with the growth rate of the number of businesses in Indonesia. This study aims toempirically examine the effect of understanding tax, service quality, and tax rates on taxcompliance. This study also examines tax justice as a moderating variable. The population inthis study is the UMKM taxpayer in the city of Semarang as many as 145 MSMEs in the 6 KPPPratama areas of the city of Semarang. The sample selection technique uses conveniencesampling method and obtained 110 MSMEs. Data were analyzed using the Smart Partial LeastSquare technique. The results showed that tax understanding, service quality and tax ratesaffect taxpayer compliance. While tax justice does not moderate the tax rates on taxcompliance. This research is able to explain that awareness of taxpayers starts to grow theimportance of paying taxes, therefore the government must improve public facilities andequitable development for the benefit of the community properly and correctly throughincreasing more intensive education at MSMEs.]]>
<![CDATA[KEMITRAAN GUGUS TUGAS DAN WARGA DALAM MENGHADAPI PANDEMI COVID-19 ]]>
<![CDATA[Sutrisno, Catur Ragil]]>;
<![CDATA[Ilmiani, Amalia]]>;
<![CDATA[Prasetiani, Titi Rahayu]]>
<![CDATA[ Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum, Ekonomi Vol 1, No 3 (2020): Edisi Khusus Covid-19 ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
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DOI: 10.52423/anoa.v1i3.13684
<![CDATA[Corona Virus Disease (Covid-19) yang muncul di penghujung tahun 2019 dengan cepat menyebar menjadi pandemi. Indonesia termasuk negara yang terkena dampak pandemi itu. Puluhan ribu orang positif terkena Covid-19 dan ribuan diantaranya meninggal dunia. Hal ini membutuhkan penangan super serius dan melibatkan banyak pihak. Diantara garda depan perlawanan terhadap Covid-19 adalah gugus tugas di tingkat RT, termasuk RT 01 RW 07 Kelurahan Sokanegara Kecamatan Purwokerto Timur Kabupaten Banyumas. Kegiatan yang dilaksanakan gustu beragam jenisnya. Sosialisasi ke warga tentang Covid-19 dan bahayanya, pemasangan tempat cuci tangan di tiap mulut gang, pembagian masker, penyemprotan disinfektan secara rutin, pendampingan keluarga dari warga berstatus ODP, pendataan warga terdampak dan penyaluran bantuan. Kegiatan sekaligus gerakan bersama ini dilakukan untuk mencegah penyebaran Covid-19.]]>
<![CDATA[Creativity In Craft: Pengembangan Kerajinan Perca Batik Bernilai Komersial ]]>
<![CDATA[Titi Rahayu Prasetiani]]>;
<![CDATA[Sri Puji Astuti]]>;
<![CDATA[Catur Ragil Sutrisno]]>
<![CDATA[ Prosiding Seminar Nasional Program Pengabdian Masyarakat 2019: 3. Pengembangan Usaha Mikro, kecildan Menengah (UMKM), Serta Ekonomi Kreatif ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/ppm.23.413
<![CDATA[Perca batik adalah sisa-sisa kain batik setelah kain tersebut digunakan sebagai bahan membuat produk,terutama produk pakaian. Perca batik selama ini hanya dijual denga harga yang sangat murah. Tujuankegiatan pengabdian ini adalah meningkatkan nilai tambah dari perca batik melalui pengembangankerajinan (craft) agar bernilai komersial. Metode yang digunakan menggunakan rekayasa nilai, yaitumelalui tahap informasi, tahap kreativitas dan tahap pengujian. Hasilnya diperoleh konsep produkkerajinan berbahan baku perca berupa tas, pakaian dan aksesoris. Implikasi dari kegiatan ini diharapkanmampu meningkatkan kegiatan ekonomi daerah dan penghasilan masyarakat melalui usaha kreatifkerajinan dari perca batik ini.]]>
<![CDATA[Menggugah Literasi Dari Tepian Kali: Pelatihan Literasi Saung Baca “Book Island” ]]>
<![CDATA[Dwi Ario Fajar]]>;
<![CDATA[Muhamad Haryanto]]>;
<![CDATA[Catur Ragil Sutrisno]]>
<![CDATA[ Patria : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2: September 2020 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata ]]>
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DOI: 10.24167/patria.v2i2.2776
<![CDATA[The community service entitled “Waking Up The Literacy From Riverside: The Training Of Literacy In “Book Island” Book Center Community”. This activity aims to improve the interest of community in Kebagusan village, Ampelgading, Pemalang in gaining and educating people suround. It also gives the training of literacy training that include educating, teaching and learning of literacy and critical literacy which help the “Book Island” Book center community to manage their organization properly. This community service gives many advantages to their community. It can be the center of literacy in the community.]]>
<![CDATA[POTENSI RETRIBUSI PARKIR DI KABUPATEN PEKALONGAN ]]>
<![CDATA[Choliq Sabana]]>;
<![CDATA[Catur Ragil Sutrisno]]>
<![CDATA[ Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 24, No 1 (2013): Pena Maret 2013 ]]>
Publisher : <![CDATA[LPPM Universitas Pekalongan ]]>
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DOI: 10.31941/jurnalpena.v24i1.75
<![CDATA[This study aims to analyze contribution of parking retribution for local revenue, the potential of parking retribution, and identifying the factors supporting and inhibiting acceptance roadside parking retribution general and special place. Research utilizes mixed method, which is research which utilize quantitative method and kualitative. Observational object is parking retribution at common wayside and special place parking retribution. There is location even research covers 135 dot park at common wayside and 50 dot park special places. The analysis shows the average contribution of PAD to the revenues Pekalongan’s Regency 7.92%, lower than the average contribution of PAD to Revenue in the City / County in Indonesia which amounted to 12%. Levies a major contribution to regional income, ranging from 71%. Retribution parking can be a source of revenue given the potential for the development of demographic, socio- economic, as well as the growth of vehicle ownership. Opportunities to increase revenue is still open considering parking retribution labor income is higher than the parking lot UMK of Central Java, and the growth of new parking base. Keywords: potential, parking retribution, PAD.]]>
<![CDATA[PEMETAAN EKONOMI KREATIF SEKTOR KERAJINAN (CRAFT) dan POTENSI CRAFT BATIK DI KABUPATEN PEKALONGAN ]]>
<![CDATA[Amalia Ilmiani]]>;
<![CDATA[Titi Rahayu Prasetiani]]>;
<![CDATA[Catur Ragil Sutrisno]]>
<![CDATA[ Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 32, No 2 (2018): PENA SEPTEMBER 2018 ]]>
Publisher : <![CDATA[LPPM Universitas Pekalongan ]]>
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DOI: 10.31941/jurnalpena.v32i2.803
<![CDATA[Industri kreatif merupakan industri yang bertujuan untuk menyalurkan ketrampilan dan bakat sehingga bisa tercipta lapangan pekerjaan melalui kreatifitas dan inovasi. Penelitian ini bertujuan untuk melihat perkembangan industri kreatif khususnya subsektor kerajinan (craft) dengan melakukan pemetaan di Kabupaten Pekalongan. Penelitian ini dimulai dengan survei di 11 (sebelas) kecamatan untuk menggali persepsi masyarakat tentang varian kerajinan batik dan selanjutnya dikombinasikan dengan data dari Dekranasda Kabupaten Pekalongann. Kegiatan penelitian ini menggunakan pendekatan kualitatif dengan tipe penelitian deskriptif, tidak mengisolasi individu atau organisasi ke dalam variabel atau hipotesis tetapi memandangnya sebagai bagian dari satu kesatuan utuh. Teknik analisis data yang digunakan adalah metode deskriptif kualitatif dan kuantitatif dengan menggunakan formula statistik sederhana. Hasil penelitian menunjukkan bahwa subsektor industri kerajinan memiliki peran strategis dalam meningkatkan variasi produk batik.Kata kunci : Pemetaan, Industri Kreatif, Kerajinan]]>
<![CDATA[PERENCANAAN BISNIS KERAJINAN PERCA BATIK UNTUK UMKM ]]>
<![CDATA[Titi Rahayu Prasetiani]]>;
<![CDATA[Sri Puji Astuti]]>;
<![CDATA[Catur Ragil Sutrisno]]>
<![CDATA[ Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 34, No 1 (2020): PENA MARET 2020 ]]>
Publisher : <![CDATA[LPPM Universitas Pekalongan ]]>
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DOI: 10.31941/jurnalpena.v34i1.997
<![CDATA[Pekalongan, also known as “Batik City” has a potential of batik craft development, especially by using waste of batik fabric. Such batik waste usually is sold directly with no added value. Small Scale Enterprises of Batik Craft should survive facing a tight business competition. So, it is important to have a business plan analysis in order to win in such competiton. The purposes of this research are : 1) to analysis production aspect of batik craft focusing on product development and process standardization, 2) to analysis of batik craft marketing, focusing on consumer analysis and market analysis. Thus research was done through value engineering descriptive analitical approaches,]]>
<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Amalia Ilmiani]]>;
<![CDATA[Catur Ragil Sutrisno]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 14, No 1 (2014): Jurnal Ekonomi dan Bisnis, Maret 2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v14i1.194
<![CDATA[This study aims to identify and analyze the effect of tax avoidance on firm value with the company transparencyas a moderating variable. The study population used is the manufacturing companies listed in Indonesia StockExchange. Sampling method using purposive sampling and normal samples obtained by 50 years of researchwith 2010 – 2012. Testing hypotheses using multiple regression analysis. Based on test results, obtainedinformation that the variable tax avoidance is a significant negative effect on firm value, which means that thehigher the tax avoidance, the lower the value of the company. Variable transparency able to moderate therelationship between tax avoidance on firm value. The positive influence shows that the higher the level oftransparency in corporate tax evasion, the value of the company will be increased . Keywords : tax avoidance, transparency, firm value]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (The Factors Influencing Internal Whistleblowing Intentions) ]]>
<![CDATA[Intan Setyawati]]>;
<![CDATA[Komala Ardiyani]]>;
<![CDATA[Catur Ragil Sutrisno]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 17, No 2 (2015): Jurnal Ekonomi dan Bisnis September 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v17i2.334
<![CDATA[The purpose of this research is to examine the influence of ethical climate, organizationalcommitment, personal cost, and seriousness of wrongdoing on whistleblowing intentions. It usespurposive sampling method to employees of National Public Procurement Agency of Indonesia (NPPA).The results of multiple regression analysis show that ethical climate principle and seriousness ofwrongdoing have significant effect on internal whistleblowing intentions whereas ethical climateegoism, ethical climate benevolence, organizational commitment and personal cost do not havesignificant effect on internal whistleblowing intentions.Keywords: internal whistleblowing, ethical climate, organizational commitment, personal cost,seriousness of wrongdoing.]]>
<![CDATA[RE-FORMULATION BUSINESS STRATEGY PADA UMKM INDUSTRI BATIK PEKALONGAN MEMASUKI ERA NEW NORMAL ]]>
<![CDATA[Titi Rahayu Prasetiani]]>;
<![CDATA[Catur Ragil Sutrisno]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 24, No 1 (2021): JURNAL EKONOMI DAN BISNIS MARET 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v24i1.1371
<![CDATA[Pekalongan is mostly engaged in the batik industry. The existence of the covid 19 pandemic has had a huge impact, so batik industry need to re-formulate their business strategies. The purpose of this research is to identify the business environment of batik industry, and to formulate business strategies in the new normal era. This study used a description-quality analysis and Resource Based View (RBV) approach. Entering the new normal era, the batik industry must remain focused on defensive strategies because the batik industry is a distinctive competency owned by Pekalongan. Batik industries need to strengthen the ability of supply chain management of raw materials both alternative suppliers and alternative raw materials also products innovation to meet the customer needs during new normal era. Batik industries need to improve the ability of marketing expantion in conducting digital marketing breakthroughs, expanding market locations (expansion), and adding sales partners (networking-sharing economy). Business process efficiency needs to be done both in labor management, production process, equipment, and marketing distribution.]]>
