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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Adi Widya : Jurnal Pengabdian Masyarakat Journal of Digital Marketing and Halal Industry Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Revenue : Jurnal Ilmiah Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Riset Manajemen dan Ekonomi Jurnal Nirta: Studi Inovasi Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen
Bambang Widarno
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Presepsi Wajib Pajak Tentang Pendapatan, Kesadaran, Pengetahuan Pajak dan Kemudahan Layanan terhadap Kepatuhan Wajib Pajak dalam Membayar PBB di Kelurahan Joglo Kecamatan Banjarsari Kota Surakarta Aida Rahmawati Dwi Kencana; Bambang Widarno
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 4 (2024): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i4.2418

Abstract

This study is to test and analyze taxpayers' perceptions of income, awareness, tax knowledge and ease of service on taxpayers' compliance in paying land and building taxes in Joglo Village, Banjarsari District, Surakarta City. This study uses the slovin formula so that the sample obtained by 96 respondents However, after the classical assumption test, namely the heteroscedasticity test and the normality test, are not significant or are said to have not passed the test, so the researcher must use outlier data and the respondent data is reduced by 3 to be declared passed. So the number of samples used in this study is 93. The data collection technique uses a questionnaire. The analysis techniques used were Descriptive Analysis, Validity Test, Reality Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-Test, F Test and Coefficient of Determination. This study shows the results that taxpayers' income does not have a significant effect on taxpayers' compliance in paying land and building taxes, taxpayers' awareness does not have a significant effect on taxpayers' compliance in paying land and building taxes, Tax knowledge has a significant effect on taxpayer compliance in paying land and building taxes, ease of service does not have a significant effect on taxpayer compliance in paying land and building taxes
PELATIHAN PENGISIAN & PELAPORAN SPT TAHUNAN PPH WPOP DENGAN MENGGUNAKAN E-FILING PADA PERANGKAT DESA SEKECAMATAN TASIKMADU KARANGANYAR Harimurti, Fadjar; Widarno, Bambang; Sriyanto, Sriyanto
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 5, No 1 (2024): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v5i1.363

Abstract

Pengisian dan Pelaporan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan (PPh) Wajib Pajak Orang Pribadi (WPOP) perlu perhatian khusus bagi para perangkat Desa yang telah ber NPWP. Dimana sebagai wajib pajak berkewajiban menghitung dan menyetor PPh serta mengisi dan melaporkan SPT Tahunan PPh WPOP. Tujuan dari kegiatan ini adalah untuk memudahkan para Wajib Pajak dalam melaksanakan kewajibannya sebagai Wajib Pajak dan juga untuk meningkatkan kesadaran para Wajib Pajak akan pentingnya melaporkan SPT Tahunan dengan tepat waktu dan benar. Metode pelaksanaan kegiatan ini dengan memberikan pelatihan secara langsung kepada para Wajib Pajak yang akan mengisi dan melaporkan SPT Tahunan PPh WPOP menggunakan sistem E-Filing. Hasil dari kegiatan ini menunjukkan bahwa para Wajib Pajak lebih mudah dalam mengisi dan melaporkan SPT Tahunan PPh WP OP dengan menggunakan sistem E-Filing serta meningkatnya kesadaran para Wajib Pajak dalam melaksanakan kewajibannya.Kata Kunci :  Pengisian, Pelaporan, SPT Tahunan, e-filing
Pengaruh Good Corporate Governance (GCG), Partisipasi Masyarakat, Kompetensi Aparat dan Pengawasan Aparat Terhadap Efektivitas Pengelolaan Dana Desa Triutami, Yeni; Widarno, Bambang
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2024): AGUSTUS 2024 -JANUARI 2025
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/7kyx0b82

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG), Community Participation, Apparatus Competence and Apparatus Supervision on the Effectiveness of Village Fund Management. The object was carried out in the Village Government of Punung District, Pacitan. The type of data used is quantitative data. The data source used is primary data. The population in this study were all Village Apparatus in Punung District, Pacitan. The sample used in this study was the Village Head, Village Secretary, Village Treasurer, Head of Planning Affairs, Head of Welfare Section, Head of Service Section. The sampling technique was carried out using purposive sampling method and tested with SPSS 23 programme. The data collection method used was a questionnaire. The data analysis method used is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression analysis test, and hypothesis testing. The results of this study indicate that (1). Good Corporate Governance (GCG) has a significant positive effect on the Effectiveness of Village Fund Management (2). Community Participation has a significant positive effect on the Effectiveness of Village Fund Management (3). Apparatus Competence has a significant positive effect on the Effectiveness of Village Fund Management (4). Apparatus Supervision has a significant positive effect on the Effectiveness of Village Fund Management.
PENGARUH KONTRIBUSI SUMBER-SUMBER PENDAPATAN ASLI DAERAH TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH Kirany, Dhea Satya; Widarno, Bambang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.925

Abstract

This study aims to analyze the influence of the contribution of Regional Original Revenue (PAD) sources on the level of regional financial independence in Regencies/Cities in Central Java Province during the 2019-2023 period. The data used in this study is secondary data. The methods used in this study are descriptive analysis, multiple linear regression analysis, and hypothesis testing by collecting from various sources related to PAD and regional financial independence. The results of the study show that the contribution of regional taxes has a significant positive effect on the level of regional financial independence, the contribution of regional levies has a significant positive effect on the level of regional financial independence, the contribution of the results of segregated regional wealth management has a significant positive effect on the level of regional financial independence, the contribution of other legitimate regional original revenues has a significant positive effect on the level of regional financial independence
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN AKTIVITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PARIWISATA, RESTORAN DAN HOTEL YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2020-2023 Thomas Aquinas Yanuardi Wicaksana; Bambang Widarno; Hudi Kurniawanto
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 3 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i3.12018

Abstract

The purpose of this article is to test Profitability, Leverage, Liquidity, and Activity against Financial distress. The population in this study are restaurant, hotel and tourism companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 - 2023 which have complete data for these variables. This research uses a purposive sampling method, the type of data used is quantitative data. The total population is 48 Restaurant, Hotel and Tourism companies and the number of samples in the research is 38 Restaurant, Hotel and Tourism companies. The data analysis techniques used in this research were processed and carried out descriptive tests, classical assumption tests, multiple linear regression tests, t tests, F tests and coefficient of determination tests. The results of this research concluded that: first, profitability has a significant positive effect on financial distress in tourism companies, restaurants and hotels. Second, Leverage has a significant positive effect on financial distress in tourism companies, restaurants and hotels. Third, liquidity has a significant negative effect on financial distress in tourism companies, restaurants and hotels. Fourth, activity has a significant negative effect on financial distress in tourism companies, restaurants and hotels. Artikel ini bertujuan untuk menguji Profitabilitas, Leverage, Likuiditas, dan Aktivitas terhadap Financial distress. Populasi pada penelitian ini adalah perusahaan Restoran, Hotel, dan Pariwisata yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 - 2023 yang memiliki kelengkapan data untuk variabel-variabel tersebut. Penelitian ini menggunakan metode purposive sampling, jenis data yang digunakan adalah data kuantitatif. Jumlah populasi 48 perusahaan Restoran, Hotel, dan Pariwisata dan jumlah sampel dalam penelitian menjadi 38 perusahaan Restoran, Hotel, dan Pariwisata. Teknik analisis data yang digunakan pada penelitian ini diolah dengan dan melakukan uji deskriptif, uji asumsi klasik, uji regresi linear berganda, uji t, uji F dan uji koefisien determinasi. Hasil penelitian ini diperoleh kesimpulan bahwa: pertama, Profitabilitas berpengaruh signifikan positif terhadap financial distress pada perusahaan pariwisata, restoran, dan hotel. Kedua, Leverage berpengaruh signifikan positif terhadap financial distress pada perusahaan pariwisata, restoran, dan hotel. Ketiga, Likiuditas berpengaruh signifikan negatif terhadap financial distress pada perusahaan pariwisata, restoran, dan hotel. Keempat, Aktivitas berpengaruh signifikan negatif terhadap financial distress pada perusahaan pariwisata, restoran, dan hotel.
PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), INVESTASI SWASTA, DAN PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BOYOLALI (Tahun 2002 – 2019) Saputra, Andri; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

Regional Original Income (ROI) is all regional income derived from theoriginal region's economy. The purpose of this study was to determine the effect ofGross Regional Domestic Product (GRDP), private investment and local taxes onROI. The population in this study is ROI Boyolali Regency, GRDP, privateinvestment and local taxes with annual data for the period 2002–2019. Samplingusing the Nonprobability Sampling method. The data analysis technique used isdescriptive analysis, classical assumption test and hypothesis testing. Theconclusion of the results of this study is that GDP and private investment have nosignificant effect on ROI, while local taxes have a significant effect on ROI.
KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) ANTARA PERUSAHAAN BUMN DAN PERUSAHAAN NON BUMN DI INDONESIA Berliana, Farida; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

This study aims to determine differences in financial performance andCSR disclosure between BUMN and Non BUMN companies, also to determine therelationship of financial performance with CSR disclosure. The types of data usedin this study are qualitative and quantitative data. The data source used issecondary data. The population in this study are all BUMN and non BUMNcompanies in Indonesia. The sample used in this study were 20 BUMN companiesand 20 non-BUMN companies. The sampling technique uses purposive samplingwith certain criteria and several considerations. Data analysis techniques used inthis study are descriptive analysis, independent sample t-test, and correlationanalysis. The results of data analysis show that there are no differences infinancial performance between BUMN and Non BUMN companies, there aredifferences in CSR disclosure between BUMN and Non BUMN companies, andhave a very weak positive relationship between financial performance and CSRdisclosure of BUMN and Non BUMN companies.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (STUDI KASUS DI UNISRI, UNSA, UNIBA, USB DAN UTP) Putri, Avitsah Mada Fasi; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to examine the Effects of EmotionalIntelligence, Spirituall.Intelligence and Locus of Control on Ethical Behavior ofAccountinggStudents. This study uses a survey method with population samplingusing perposive sampling so as to get a sample of students of the Faculty ofEconomics, University of Slamet Riyadi Surakarta (UNISRI), SurakartaUniversity (UNSA), Surakarta Batik Islamic University (UNIBA), Setia BudiUniversity (USB), and Tunas University Development (UTP). The criteria for thissample are students who have taken auditing and business ethics courses, namelythe class of 2017. Students in this study were 80 students from 318 students usingArikunto theory. The type of data used is primary data. The results of this studysimultaneously Emotional Intelligence variables significantly positive effect onEthical Behavior of. Accounting Students. Spiritual Intelligence has a significantpositive effect on the Ethical Behavior of Accounting Students. Locus of Controlhas a significant positive effect on the Ethical Behavior of Accounting Students.
PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA APARATUR PEMERINTAH DAERAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Utami, Alvitria; Sarwono, Aris Eddy; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

This study aims to appreciate the influence of clarity of budget targets andaccounting controls on the performance accountability of local governmentagencies. This research was conducted on the State civil apparatus. SukoharjoRegency. The type of data used is quantitative data. The data source used isprimary data. Data collection techniques for documentation, questionnaires, andliterature study. The population used in this study are all apparatuses who aremembers of the Sukoharjo District OPD. The sample used in this study is the headand employees of the financial department (Treasurer), and employees whoprepare financial statements. The sampling technique was using purposivesampling method. This study shows that the clarity of budget targets andaccounting controls influences the performance accountability of localgovernment agencies.
PENGARUH SOSIALISASI PERPAJAKAN, PERILAKU APARAT PAJAK, SISTEM ADMINISTRASI PAJAK MODERN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei pada UMKM Pengrajin Kayu di Pasar Mebel Gilingan Surakarta) Aprilyani, Faradina Wahyu; Harimurti, Fadjar; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

This study aims to determine the effect of tax socialization, the behavior oftax officials, modern tax administration systems, and tax sanctions on SMEtaxpayer compliance. The type of data used is quantitative data. The data sourceused is primary data. The technique of collecting data is by distributingquestionnaires in the Gilingan Furniture Market in Surakarta. The population ofthis research is 74 UMKM. The sample taken in this study were 61 respondents.The sampling technique was purposive sampling. This study shows the results thatthe socialization of taxation has a significant negative effect on UMKM taxpayercompliance, the behavior of tax officials has a significant negative effect onUMKM taxpayer compliance, modern tax administration systems have asignificant negative effect on UMKM taxpayer compliance and tax sanctions havea significant positive effect on UMKM taxpayer compliance.
Co-Authors Adhelia Widyan Oktaviana Aida Rahmawati Dwi Kencana Alvin, Sofiana Amanda Thea Hosana Anggita Fitriana, Ayu Nanda Riski Anla Dina Defitria Aprianto, Julang Apriliani, Chintya Aprilyani, Faradina Wahyu Ardiastuti, Yuana Arfiyanti, Nadia Fira Aris Eddy Sarwono Ayu Nanda Riski Anggita Fitriana Berliana, Farida Chintya Apriliani Defitria, Anla Dina Devina Kusuma Wardani Djoko Kristanto DJOKO KRISTIANTO Dwi Mita Sari Dwi Wulandari Dwi Wulandari Fadjar Harimurti Fadjar Harimurti Fajar Harimurti Febila Febriyani Firdaus, Rizqi Romadhani Ati Fredinan Yulianda Handoyo, Sigit Dwi Harimurti, Fajar Hesty Maharani Hosana, Amanda Thea Hudi Kurniawanto Hudi Kurniawanto Ine Noviana Putri Inneke Ryan Saputri Isnanto, Yogi Julang Aprianto Julia Eka Prastianingsih Kevin Firnandyas Nusa Pradana Khotimah, Rina Khusnul Kirany, Dhea Satya Kristanto, Djoko Kusumaningrum, Putri Dewi Lala Aguarelia Lestari, Widi Nur Maharani, Hesty Melati Pesona Putri Muchamad Arifin Nadia Fira Arfiyanti Nilasari, Tika Dayanti Nugroho, Urip Nur Anissa Nusa Pradana, Kevin Firnandyas Octalia Risha Susilawati Oktaviana, Adhelia Widyan Pitaloka, Tiara Diah Pramesti, Dyah Ayu Ratri Prastianingsih, Julia Eka Purwoko, Agus Putri Dewi Kusumaningrum Putri, Avitsah Mada Fasi Putri, Ine Noviana Putri, Melati Pesona Putri, Reyzika Rahma Ramadhanti, Indri Resti Dwi Samsiyah Retno Yuliana Rina Khusnul Khotimah Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rizqi Romadhani Ati Firdaus RR. Ella Evrita Hestiandari S.Pd. M Kes I Ketut Sudiana . Sakti, Wahyu Bima Samangun, Diana Rosana Samsiyah, Resti Dwi Saputri, Inneke Ryan Sari, Dwi Mita Sari, Widi Nurindah Sholehah, Nur Allimatus Sigit Dwi Handoyo Sofiana Alvin Sriyanto Sriyanto Suharno Suharno Sunarti Sunarti Sunarti Susilawati, Octalia Risha Thomas Aquinas Yanuardi Wicaksana Tiara Diah Pitaloka Tika Dayanti Nilasari Triutami, Yeni Urip Nugroho Uswatun Hasanah Utami, Alvitria Wardani, Devina Kusuma Wibowo, Widya Lutfi Widayanti Widayanti Widayanti Widayanti Widi Nur Lestari Widi Nurindah Sari Wulandari, Erida Sri Yogi Isnanto Yuana Ardiastuti Yuliana, Retno Yundari, Yundari Zulaikah, Apriyani