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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Adi Widya : Jurnal Pengabdian Masyarakat PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Jurnal Riset Manajemen dan Bisnis Transformasi: Journal of Economics and Business Management Jurnal Nirta: Studi Inovasi Neraca Manajemen, Akuntansi, dan Ekonomi PESHUM Jurnal Publikasi Ekonomi dan Akuntansi
Hudi Kurniawanto
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Kualitas Layanan Fiskus, Tingkat Pemahaman, Sanksi Pajak dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Kendaraan Bermotor Di Kabupaten Karanganyar Kharisma Ninggar Febriana; Hudi Kurniawanto
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia sebagai negara berkembang perlu mengoptimalkan pendapatan negara untuk mewujudkan pembangunan berkelanjutan. Pajak, khususnya Pajak Kendaraan Bermotor (PKB), menjadi salah satu sumber penerimaan penting dalam meningkatkan kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan fiskus, tingkat pemahaman wajib pajak, sanksi pajak, serta sosialisasi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Karanganyar. Metode penelitian yang digunakan adalah asosiatif kuantitatif dengan pendekatan studi kasus. Data primer diperoleh melalui penyebaran kuesioner kepada 160 responden yang merupakan wajib pajak kendaraan bermotor roda dua dan roda empat. Analisis data dilakukan menggunakan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas layanan fiskus, tingkat pemahaman, dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini menegaskan bahwa pelayanan fiskus yang optimal, pemahaman pajak yang baik, serta penerapan sanksi yang tegas mampu mendorong kepatuhan wajib pajak. Sebaliknya, sosialisasi pajak tidak berpengaruh signifikan, yang mengindikasikan perlunya perbaikan strategi komunikasi dan media dalam menyampaikan informasi perpajakan. Kesimpulannya, peningkatan kepatuhan wajib pajak di Kabupaten Karanganyar lebih efektif dicapai melalui perbaikan layanan fiskus, edukasi perpajakan, dan penerapan sanksi yang konsisten dibandingkan hanya mengandalkan sosialisasi.
Pengaruh Ketidakpastian Lingkungan, Sistem Pengukuran Kinerja, dan Gaya Kepemimpinan Terhadap Kinerja Manajerial UMKM Kuliner di Surakarta Rachel Angel Maharani; Hudi Kurniawanto
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5393

Abstract

The purpose of this study is to examine how leadership style, performance evaluation tools, and environmental uncertainty affect managerial performance in Surakarta City's culinary MSMEs. MSMEs are an important industry.supporting the local economy, yet they struggle to continue managing effectively in a corporate environment that is always changing. 133 culinary MSMEs were given questionnaires as part of this study's quantitative survey methodology. The method of data analysis that was employed was multiple linear regression. The study's findings demonstrate that managerial performance is positively and significantly impacted by environmental uncertainty, positively and significantly impacted by the performance measurement system, and positively and significantly impacted by leadership style. The performance measurement system and leadership style contribute significantly to managerial effectiveness, while adaptability to environmental uncertainty is a key supporting factor. Therefore, to increase business competitiveness and sustainability, MSMEs need to strengthen structured performance measurement systems and evaluate them regularly, implement participatory leadership styles and human resource development, and enhance their ability to adapt to the dynamics of the business environment.
Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual Pada UD Alhes Furniture Zevilla Adpadena; Hudi Kurniawanto
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5404

Abstract

Indonesia’s economic growth is supported by the micro, small, and medium enterprises (MSMEs) sector, which contributes significantly to GDP and employment. UD Alhesa Furniture, a wooden furniture manufacturer, faces challenges in determining selling prices amid intense market competition. This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the full costing method and its impact on selling price determination. The research employed a qualitative approach with descriptive analysis, based on primary data obtained through interviews and observations, as well as secondary data from related literature. The results indicate that the company’s current COGM calculation is relatively simple, considering only raw material costs and part of direct labor costs, without systematically allocating overhead costs. The application of the full costing method, which includes all production costs—both fixed and variable—provides a more accurate cost overview and serves as a rational basis for setting selling prices with a minimum profit margin of 25%. A significant gap was found between the actual selling price and the price based on the full costing method, with some products sold below the COGM, potentially causing losses. In conclusion, the implementation of the full costing method enables UD Alhesa Furniture to determine objective selling prices, minimize loss risks, and improve cost control accuracy
PENGARUH TOTAL QUALITY MANAGEMENT (TQM) , PARTISIPASI ANGGARAN , DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL : STUDI EMPIRIS PADA KANTOR IMIGRASI KELAS I TPI SURAKARTA Muhammad Ferdinan Widyatama; Hudi Kurniawanto
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.428

Abstract

This research aims to analyze the influence of Total Quality Management (TQM), budgetary participation, and reward systems on managerial performance at the Class I Immigration Office TPI Surakarta. This study is an empirical study employing a quantitative approach. The population consisted of all employees at the Class I Immigration Office TPI Surakarta, with a total sample of 77 respondents determined through a saturated sampling (census) technique. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that Total Quality Management (TQM) and reward systems have a positive and significant effect on managerial performance. Conversely, budgetary participation does not have a significant impact on managerial performance at the Class I Immigration Office TPI Surakarta. However, limited access and the relatively specific sample size within a single organizational sector mean that the findings cannot be widely generalized to other industries or business sectors with different organizational cultures and bureaucratic structures.
Co-Authors Aris Eddy Sarwono Bambang Widarno Elkana Fitria Sari Faradila, Diana Kharisma Ninggar Febriana Lina Dwi Pangesti Muhammad Ferdinan Widyatama Putri Tunggal Dewi Rachel Angel Maharani Reva Evia Noraida Rispantyo Rizki Novita Damayanti Thomas Aquinas Yanuardi Wicaksana Wibowo, Equeena Tasya Mukti Zevilla Adpadena