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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen UPY Business and Management Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Akuntan Publik Santri : Jurnal Ekonomi dan Keuangan Islam
Era Trianita Saputra
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinan Kontribusi Masyarakat Dalam Membayar PBB-P2 Di Kecamatan Grogol RK, Novanza; Era Trianita Saputra
UPY Business and Management Journal (UMBJ) Vol. 3 No. 2 (2024): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v3i2.6455

Abstract

Tujuan: Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) adalah sumber penerimaan Negara yang bertujuan guna meningkatkan pembangunan nasional. Penelitian ini tujuannya untuk menganalisis signifikansi pengaruh tanggungjawab, pendidikan, pelayanan dan komunikasi terhadap kontribusi masyarakat untuk membayar PBB-P2 di Kecamatan Grogol.   Metodologi: Jenis penelitian yang diterapkan pada penelitian ini merupakan penelitian kuantitatif, menerapkan sumber data primer. Populasi penelitian ini yakni penerima SPPT PBB-P2 yang berlokasi di Kecamatan Grogol Kabupaten Sukoharjo adalah 47.057 orang. Sampel sebanyak 100 responden. Metode penelitian ini ialah accidental sampling, yakni mengambil sampel yang dengan kebetulan ditemui peneliti. Metode pengumpulan data memakai kuesioner melibatkan proses memastikan validitas serta reliabilitas sebelum digunakan.   Temuan: Analisis regresi memerlukan pengujian asumsi klasik sebagai syaratnya. Metode analisis data mencakup penggunaan regresi linier berganda, pengujian t, pengujian F, serta perhitungan koefisien determinasi. Tanggungjawab, pendidikan, pelayanan serta komunikasi berpengaruh signifikan terhadap kontribusi masyarakat dalam membayar PBB-P2.   Orisinalitas: Sesuai dengan hasil penelitian yang sudah dilaksanakan bisa ditarik kesimpulan bahwa tanggungjawab, pendidikan, pelayanan serta komunikasi berpengaruh signifikan terhadap kontribusi masyarakat dalam membayar PBB-P2.
Faktor-Faktor yang Mempengaruhi Kinerja Manajerial Pada Organisasi Perangkat Daerah di Kabupaten Boyolali Ninda Sekar Kusuma Wijaya; Era Trianita Saputra
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 4 (2024): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i4.4102

Abstract

Managerial performance determines the success of an organization in achieving its goals. Managerial performance can be achieved if it is carried out according to each authority and responsibility without violating applicable rules (yogi, 2018). In the public sector, especially government, managerial performance has an important impact on the welfare of society. This research aims to analyze the significance of the influence of budget participation, organizational climate, leadership style, and organizational commitment. The type of research used in this research is quantitative research, the data source used is primary data. The boyolali regency regional government from 31 regional apparatus organizations (opd) totaling 476 people. The sample selected was echelon ii, echelon iii and echelon iv structural officials from 31 boyolali regency opds with 93 respondents. The sample was determined using a non-probability sampling technique. The data collection technique uses a questionnaire instrument which goes through the validity and reliability testing stage first. Test the regression requirements using the classic assumption test. The data analysis technique uses multiple linear regression analysis, t test, f test and coefficient of determination. Based on the results of the research that has been conducted, it can be concluded that budget participation, organizational climate, and organizational commitment have a significant effect on managerial performance, while leadership style has no effect on managerial performance
Determinan Kinerja Keuangan UMKM Kuliner Di Kota Solo Ririn Wulandari; Pardi Pardi; Astuning Saharsini; Era Trianita Saputra
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1034

Abstract

This study aims to determine the effect of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) on financial performance (Y) Culinary UMKM in Solo City. The samples taken were 100 respondents, using the slovin formula. The method used in this data analysis technique uses instrument data testing, classical assumption testing, multiple linear regression and hypothesis testing. The method of collecting data is by distributing questionnaires to the heads of culinary UMKM actors in the city of Solo. The results showed that the variables of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) had a positive effect on the financial performance (Y) of culinary UMKM in Solo.
Pengaruh Pengetahuan Sumber Daya Manusia, Implementasi Sistem Keuangan Desa (Siskeudes) dan Sistem Pengendalian Internal terhadap Kualitas Penyajian Laporan Keuangan Desa: (Studi Kasus pada Pemerintah Desa di Kasbupaten Sukoharjo) Bunga Nisa Isnaini; Era Trianita Saputra
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 4 (2024): Agustus : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i4.844

Abstract

This study was conducted with the aim of knowing the extent to which the quality of village financial reports can be influenced by human resource (HR) knowledge, SISKEUDES implementation and internal control systems. This study uses a quantitative method with primary data collection, namely a questionnaire. The population in this study was 160. The sampling techniques used purposive sampling, so that 100 people were used. The data analysis techniques used were data instrument testing, classical assumption testing, multiple regression analysis and hypothesis testing. Based on the results of the study, human resource (HR) knowledge, SISKEUDES implementation and internal control systems partially influenced the quality of village financial reports.
Pengaruh Modal Usaha, Lokasi Usaha, Lama Usaha dan Teknologi Informasi terhadap Pendapatan Thrift Shop di Kota Surakarta Alfrida Sekar Ayuningtyas; Arif Farida; Era Trianita Saputra
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2268

Abstract

This study aims to analyze the influence of business capital, business location, length of business and information technology on thrift shop income in the city of Surakarta. This research uses quantitative methods and data collection methods through questionnaires. Sampling used a purposive sampling technique with a sample size of 97 respondents determined using the lemeshow formula. Data analysis techniques use data quality testing methods, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the results of the analysis, it proves that business capital, business location, length of business and information technology have a significant influence on thrift shop income in the city of Surakarta.
Analisis Penerapan Tarif Efektif Rata- Rata (TER) pada Pajak Penghasilan Pasal 21 dalam Peraturan Pemerintah Nomor 58 Tahun 2023 (Studi Kasus pada PT. Medikaloka Wonogiri) Yayan Purnama Sari; Era Trianita Saputra
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 1 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i1.4866

Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 21 with Average Effective Rate (TER) at PT. Medikaloka Wonogiri. Using a qualitative approach, this study collected data through interviews and documents related to tax deductions, deposits, and reporting. The results of the study indicate that the implementation of this new scheme has been well received by employees, who did not protest the changes. Employees understand that there is no significant difference in the amount of tax to be paid compared to the previous scheme. In addition, the implementation of PPh Article 21 TER also contributes to increasing employee awareness and compliance with their tax obligations. This study concludes that tax reforms carried out by the government can have a positive impact on taxpayers, as well as increase state tax revenues. The advice given is for companies to continue to socialize tax policies and for the government to evaluate existing policies to create a more efficient and fair tax system.
Determinan Kontribusi Masyarakat Dalam Membayar PBB-P2 Di Kecamatan Grogol RK, Novanza; Era Trianita Saputra
UPY Business and Management Journal (UMBJ) Vol. 3 No. 2 (2024): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v3i2.6455

Abstract

Tujuan: Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) adalah sumber penerimaan Negara yang bertujuan guna meningkatkan pembangunan nasional. Penelitian ini tujuannya untuk menganalisis signifikansi pengaruh tanggungjawab, pendidikan, pelayanan dan komunikasi terhadap kontribusi masyarakat untuk membayar PBB-P2 di Kecamatan Grogol.   Metodologi: Jenis penelitian yang diterapkan pada penelitian ini merupakan penelitian kuantitatif, menerapkan sumber data primer. Populasi penelitian ini yakni penerima SPPT PBB-P2 yang berlokasi di Kecamatan Grogol Kabupaten Sukoharjo adalah 47.057 orang. Sampel sebanyak 100 responden. Metode penelitian ini ialah accidental sampling, yakni mengambil sampel yang dengan kebetulan ditemui peneliti. Metode pengumpulan data memakai kuesioner melibatkan proses memastikan validitas serta reliabilitas sebelum digunakan.   Temuan: Analisis regresi memerlukan pengujian asumsi klasik sebagai syaratnya. Metode analisis data mencakup penggunaan regresi linier berganda, pengujian t, pengujian F, serta perhitungan koefisien determinasi. Tanggungjawab, pendidikan, pelayanan serta komunikasi berpengaruh signifikan terhadap kontribusi masyarakat dalam membayar PBB-P2.   Orisinalitas: Sesuai dengan hasil penelitian yang sudah dilaksanakan bisa ditarik kesimpulan bahwa tanggungjawab, pendidikan, pelayanan serta komunikasi berpengaruh signifikan terhadap kontribusi masyarakat dalam membayar PBB-P2.
Co-Authors Alfrida Sekar Ayuningtyas Anandita Zulia Putri Arif Farida Astuning Saharsini Bunga Nisa Isnaini Ninda Sekar Kusuma Wijaya Pardi Pardi Rahandhika Ivan Adyaksana Ririn Wulandari RK, Novanza Yayan Purnama Sari