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All Journal EKUIVALEN - Pendidikan Matematika Jurnal Infinity Jurnal Mechanical SIGMA: Jurnal Pendidikan Matematika Jurnal Rekayasa Mesin AKSIOMA Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam REiD (Research and Evaluation in Education) Wacana Akademika : Majalah Ilmiah Kependidikan PRISMA JOHME: Journal of Holistic Mathematics Education IndoMath: Indonesia Mathematics Education JURNAL PETIK Teorema: Teori dan Riset Matematika BULETIN AL-RIBAATH JTP - Jurnal Teknologi Pendidikan MEJ (Mathematics Education Journal) Jurnal Pendidikan Surya Edukasi (JPSE) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) JURNAL INOVASI PENDIDIKAN MATEMATIKA (JIPM) Jurnal Ilmiah Matematika dan Pendidikan Matematika (JMP) English Focus: Journal of English Language Education Budimas : Jurnal Pengabdian Masyarakat International Journal of Seocology Jurnal Graha Pengabdian Jurnal Filsafat Indonesia Jurnal PEKA (Pendidikan Matematika) Mosharafa: Jurnal Pendidikan Matematika Advance Sustainable Science, Engineering and Technology (ASSET) JPMP (Jurnal Pendidikan MIPA Pancasakti) Integral : Jurnal Penelitian Pendidikan Matematika JES-MAT (Jurnal Edukasi dan Sains Matematika) Unnes Journal of Mathematics Education Cakrawala: Jurnal Pendidikan Penamas: Journal of Community Service Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Pendidikan Surya Edukasi (JPSE) Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Infinity Jurnal Pendidikan MIPA Jurnal Pendidikan Progresif Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Pengabdian Masyarakat
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KETUPAT EID TRADITION OF THE NORTH COAST OF JAVA AS AN ALTERNATIVE MATHEMATICS LEARNING MEDIA Wikan Budi Utami; Fikri Aulia; Dian Permatasari; Muhammad Taqiyuddin; Sri Adi Widodo
Jurnal Infinity Vol 11 No 1 (2022): VOLUME 11, NUMBER 1, INFINITY
Publisher : IKIP Siliwangi and I-MES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/infinity.v11i1.p177-192

Abstract

Learning mathematics requires real situations that students often face. Tradition as local wisdom from the surrounding community can be used for learning mathematics so that students can reach the context of abstract mathematics. In this article, the researcher explains how teachers can take advantage of local culture and traditions in the form of Ketupat Eid on the north coast of Java to be used in learning mathematics. This research was conducted on the northern coast of Java, where every seventh day after Eid Mubarak, the area performs the Ketupat Eid tradition. Researchers tried to connect some foods that only exist in the Ketupat Eid tradition in the form of Ketupat and Lepet with mathematics in school. The results showed that diamonds could be used for rhombuses, prisms, and beams, and Lepet can be used as a tube context in geometry learning.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Kabupaten Klaten) Henny Indriati; Sri Laksmi Pardanawati; Wikan Budi Utami; Nofi Wahyuningtyas
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5783

Abstract

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, and tax service services on individual taxpayer compliance. This type of research is classified as quantitative research. The population in this study is an individual taxpayer in Klaten Regency. Sample selection using incidental sampling technique, with a total sample of 100 respondents. The type of data used is subjective data, and the data source used is primary data. The data collection method used is by using a questionnaire in the form of closed questions. The results of the study show that 1) taxpayer awareness, tax sanctions, and tax service services have a simultaneous effect on individual taxpayer compliance, 2) taxpayer awareness has a significant effect on individual taxpayer compliance, 3) tax sanctions have no effect on taxpayer compliance. individual tax, 4) tax service services have a significant effect on individual taxpayer compliance. Keywords: Taxpayer compliance, taxpayer awareness, tax sanctions, and tax service.
Pengaruh Modal Usaha, Jam Kerja serta Unit Terjual terhadap Tingkat Pendapatan pelaku UMKM Sektor Perdagangan di Kecamatan Banjarsari, Kota Surakarta Wikan Budi Utami; Eka Septina Sobriani; Darmanto Darmanto
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6031

Abstract

This study aims to determine the factors that influence the income of SMEs in the trade sector in Banjarsari District, Surakarta City. The independent variables in this study are working capital, working hours and units sold. While the dependent variable is the income of SMEs in the trading sector in Banjarsari District, Surakarta City. The sample used in this study were 69 SMEs in the trade sector in Banjarsari District, Surakarta City. Data was collected by distributing questionnaires to respondents. The analysis used is multiple regression analysis with SPSS version 28 program. The results of this study indicate that the three variables have a significant effect on the income of MSMEs in the trading sector in Banjarsari District, Surakarta City.
PENERAPAN ANALISIS SWOT SEBAGAI STRATEGI PENGEMBANGAN USAHA INDUSTRI KERAJINAN ROTAN (Studi pada Desa Trangsan Kecamatan Gatak Kabupaten Sukoharjo) Silfia Oknita Puspitasari; Wikan Budi Utami; Suprihati Suprihati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5785

Abstract

This study aims to determine the application of SWOT Analysis as a business development strategy for the rattan handicraft industry in Trangsan Village, Gatak District, Sukoharjo Regency. This research uses qualitative research methods with data collection techniques in the form of interview, questionnaires, observations and documentations. The data analysis technique used is the SWOT Analysis technique. The results of this study indicate that the rattan handicraft industry is located in quadrant I, namely growth. Where this quadrant is a very profitable situation for the company because strengths and opportunities can be utilized at the same time and are able to overcome the weaknesses and threats that exist within the company.
Analisa pengaruh pemahaman prinsip good corporate governance, pengendalian intern, komitmen organisasi terhadap kinerja pemerintah desa Kateguhan, Sawit, Boyolali Frisca Yustin; Wikan Budi Utami; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5656

Abstract

This study was used to determine the effect of understanding the principles of Good Corporate Governance, internal control, organizational commitment on the performance of the government of Kateguhan Village, Palm Oil, Boyolali using quantitative data analysis with the help of the SPSS 16.0 statistical program, with the conclusion that understanding the principles of Good Corporate Governance has a t count of 2,030 > t table 1.989 with a significance of 0.045 less than (a) 5% (0.05), which means understanding the principles of Good Corporate Governance has a significant positive effect on performance, the internal control variable has a t count of 2.332 t table 1.989 with a significance of 0.022 less than (a ) 5% (0.05), which means that internal control has a positive and significant effect on organizational performance and commitment has a t count of 2.452 t table 1.989 with a significance of 0.016 less than (a) 5% (0.05), which means commitment organization has a positive and significant impact on government performance
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN PENDAPATAN ASLI DAERAH LAINNYA YANG SAH TERHADAP BELANJA DAERAH DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH LMS Kristiyanti; Mustika Ndaru Cahyani; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.2949

Abstract

This study aims (1) to find out how much influence local taxes, regional levies and other legitimate local revenue have on regional expenditures in the province of Central Java simultaneously. (2) To find out how big the influence of local taxes on regional spending in the province of Central Java. (3) To find out how big the influence of regional levies on regional expenditures in the province of Central Java. (4) To find out how much influence other legitimate regional original income has on regional expenditures in the province of Central Java. (5) To determine the magnitude of the influence of regional taxes, regional levies, and other legitimate regional original revenues on regional expenditures. The hypothesis test in this study uses the f statistic test, the t statistic test, the coefficient of determination test. The population in this study includes all districts and cities in the province of Central Java. The samples used were 27 regencies/cities, so the total sample for 2 years was 54 regencies and cities. The results of this study indicate that: (1) local taxes (X1) have a significant effect on regional spending (Y). (2) regional retribution (X2) has no significant effect on regional expenditure (Y). (3) other legitimate regional original income (X3) has a significant effect on regional expenditure (Y). (4) regional taxes, regional levies, other legitimate regional original revenues on regional expenditures have simultaneous effects.
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI APARATUR DESA DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN GATAK KABUPATEN SUKOHARJO Subadi Subadi; Wikan Budi Utami; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9832

Abstract

The research purpose was analyzed the effect of community participation, competence of village government officials, and transparency on the accountability of managing village funds in Gatak District, Sukoharjo Regency. The research type is quantitative research with primary data sources. The samples were community members (members of the BPD) and employees who worked in 14 village offices in Gatak District, Sukoharjo Regency, totaling 98 people. The sampling technique is purposive sampling technique. Data collection techniques used survey techniques by distributing questionnaires. The data analysis method used Multiple Linear Regression using the SPSS test tool. The hypothesis testing method used the t test, F test, and the coefficient of determination (R2). The results showed that community participation and competence of village government officials had a positive and significant effect on village fund management accountability in Gatak District, Sukoharjo Regency. Transparency has not significant effect on the accountability of managing village funds in Gatak District, Sukoharjo Regency. Community participation, competence of village government officials, and transparency are able to explain village fund management accountability by 35.6%, the remaining 64.4% is explained by other factors not explained in the regression model. Keywords : Village funds, accountability, community participation, competence, transparency.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA, KEBIJAKAN DESA DAN PARTISIPASI MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA DEMANGAN, KECAMATAN SAMBI, KABUPATEN BOYOLALI Fentina Budi Nestiti; Suhesti Ningsih; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5770

Abstract

Abstract This study aims to determine the effect of accountability in the financial management of village funds, village policies and community participation on community welfare. This type of research uses quantitative research. The population used is the Village Apparatus, Village Consultative Body (BPD), Village Apparatus and the community in Demangan Village with the number of samples used in this study as many as 100 respondents. This research uses purposive sampling method. The data used in this study is primary data in the form of a questionnaire which will be processed using SPSS software version 23.0. The results of the analysis used in this study is Multiple Linear Regression Analysis. The results of the research that have been carried out show that partially village policies and community participation have a positive and significant effect on community welfare. As for the accountability of the financial management of village funds, it does not affect the welfare of the community. Keywords : Village Fund Financial Management Accountability, Village Policy, Community Participation and Community Welfare.
STUDENTS’ ERRORS IN PROBLEM-SOLVING REVIEWED FROM THE PERSPECTIVE OF MATH RESILIENCE Utami, Wikan Budi; Dewi, Aulia Puspita; Widodo, Sri Adi
JOHME: Journal of Holistic Mathematics Education Vol. 8 No. 1 (2024): JUNE
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/johme.v8i1.8230

Abstract

The purpose of this research is to: 1) identify students' mistakes in solving mathematical problems in trigonometry in terms of mathematical resilience according to the Newman Procedure, and 2) discuss trigonometric problems from the point of view of mathematical resilience according to the Newman Procedure.  This type of research is qualitative. The research subjects were 3 students from SMA Negeri 1 Slawi, selected using a purposive sampling technique. The methods of data collection are tests, questionnaires, interviews, and documentation. The data analysis techniques used are data reduction, data presentation, and drawing conclusions.  Based on the results of the data analysis, we obtained the following: (1) Students' mistakes in reading the questions include: students do not understand the context of the sentence, students do not correctly understand the meaning, and students do not read all the meanings of the desired words. (2) The answers to the questions include: answers that do not contradict the accepted answers but do not coincide with the inquiry accepted in the question, and answers that do not address what is required in the problem posed, often being a question of application. (3) Transforming the problem includes: considering a method being investigated, using the wrong method, and not translating the method to be used. (4) Process skills contain: concept errors, errors in computing, not continuing the settlement procedure, and not processing calculations. (5) The final answer includes: an answer that fits the context of the question, and an answer that does not match the conclusion. The contributing factors include: lack of self-confidence, confusion in describing the problem in the form of a picture, hurrying in solving problems, lack of accuracy, inability to manage time well, inability to think about problems thoroughly, forgetting to identify what is suitable and trying, confusion in determining the formula to be used, and solving the problem without completing the conclusion.
Penyuluhan Tentang Pph 21 Pada PT. Budi Karya Maju Gumpang Kartasura Utami, Wikan Budi; Budiyono, Budiyono; Yuliyanti, Devi; Hastuti, Endah Kurnia
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.1631

Abstract

Pajak merupakan sumber penerimaan terbesar bagi negara. Sehingga pemerintah mengharapkan wajib pajak untuk patuh membayar pajak dengan cara mengeluarkan peraturan-peraturan perpajakan. Masalah kepatuhan Wajib Pajak adalah sering terlambatnya Wajib Pajak dalam membayar kewajibannya sebagai Wajib Pajak. Salah satu pajak itu adalah pajak penghasilan. Pajak ini dipungut atas penghasilan yang bersumber dari usaha, kerja, modal dan sumber lain. Maka yang berkaitan dengan masalah perpajakan di lingkungan usaha PT Budi Karya Maju (PT BKM) adalah adalah penghasilan dari seluruh karyawan yang terlibat di dalamnya. Seluruh karyawan PT Budi karya Maju merupakan Wajib Pajak. Tujuan pengabdian dengan topik penyuluhan PPH 21 Pada Karyawan PT Budi Karya Maju agar karyawan paham tentang kewajiban perpajakan khususnya PPH 21 sehingga tercipta kepatuhan wajib pajak dalam membayar pajak penghasilan. Metode pengabdian dilakukan dengan memberikan ceramah tentang perpajakan secara umum dan dilanjutkan ceramah tentang pajak penghasilan dan latihan pengisian SPT, cara pemotongan pajak dan pelaporannya. Hasil penyuluhan tersebut sangat membantu karyawan tetap, tidak tetap, dan tenaga honorer PT Budi Karya Maju dalam menghitung kewajiban pajak khususnya Pajak Penghasilan Pasal 21. Kegiatan Pengabdian Masyarakat ini sangat membantu dalam meningkatkan kesadaran masyarakat khususnya karyawan PT Budi Karya Maju dalam melaksanakan kewajiban membayar pajak penghasilan PPH 21. Kata kunci: penyuluhan, PPH 21, PT BKM
Co-Authors Afifah Nur Qomariyah Agus Marimin Agus Wedi Agustin Sri Lestari Aisah, Tutik Akhmad Fatkhi Maulana Andi Atmaja Andika Setyawan Anis Rohmi Fitriana Anisa Diah Febriani Annisa' Fitri Mutmainah Aprianingsih, Heny Ariessa Pravasanti, Yuwita Arina Mana Sikana Ariwibowo, M. Dwi Astuti Wijayanti, Astuti Atmaja, Andi Aulia Noor Rohmah AlQomariah Azizah Putri Az-Zahra Baehaqi Bagus Midjaya Sena Benjamin Laurentino Vaz Bilqis Nur Faizata Budiarso Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Cahyanto, Gilang eko Cheren Adina Putri Chilmi, Fina Idamatul Cholis Sa’dijah Dahlia, Helda Yesa Damayanti, Nita Elisa Darmanto Darmanto Darmanto Darmanto Dedi Kuswandi Denik Agustito Desy Nur Pratiwi desy nur pratiwi Devi Ratnasari Devi Septiani Devi Yuliyanti Dewi Larasati Dewi Muliasari Dewi, Aulia Puspita Dewi, Rahmita Fitri Dian Nataria Oktaviani Dian Permatasari Dianti, Setia Putri Diyah Kusmiyati Doaji, Doaji Dwi W., Eleonora Dwi Wulandari Efendi, Tino Feri Eka Septina Sobriani Ekhwan Yogi Saputro Eleonora Dwi W Eleonora Dwi Wahyuningsih Eleonora Dwi Wahyuningsih Eliyah, Siti Endah Kurnia Hastuti Erwin Erlangga Erwin Erlangga Esti Dian Cahyani Fadila, Fariz Fajar Prihatini Falachi, Hawin Fariz Fadila Fatimah, Yulli Fentina Budi Nestiti Ferdiani, Rosita Dwi Fii Ahsani, Riska Fikri Aulia Fikri Aulia Fina Idamatul Chilmi Fitria Sulistyowati Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Galih Senja Yuliatmoko Habibi Habibi Hadi Samanto Hadi Samanto Hadi Samanto, Hadi Haniin, Umi Hastuti, Endah Kurnia Henny Indriati Henry Praherdhiono Herani Tri Lestiani Hetining Setyowati Hidayah Rukmana Hidayah, Uly Hidayatullah, Andifa Rozaq Ibnu Sina Ibnu Sina Idos, Firdaus Iin Emy Prastiwi Iin Emy Prastiwi Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Indriati, Henny Irsan Angga Setiawan Isnaini Isnani Isnani Isnani Isnani Isnani Issulistaningtyas Okta An-nisa istiqomah istiqomah Jayanti Rosalia Ketut Wahyu Ibrahim Khoerun Nisa Kusumaningrum, Betty Laras Wulandari LMS Kristiyanti, LMS M Shaefur Rokhman M. Cholis M. Gunawan Setyadi M. Hasan Ma'ruf M. Hasan Ma'ruf Ma'ruf, M. Hasan Ma?arif, Syahrul Made Juniantari, Made Maulana, Akhmad Fatkhi Maulida, Wulan Maya Widyana Dewi Ma’ruf, M. Hasan Merliana Dewi Astuti MIFTAKHUL JANNAH Miftakhul Jannah Moh. Shaefur Rokhman Muhamad Burhanudin Ferdiansyah Muhammad Budi Haryono Muhammad Irfan Muhammad Taqiyuddin Muhammad Tho'in Munadi Munadi . Munadi Munadi Mustika Ndaru Cahyani Mutmainah, Annisa' Fitri Naibaho, Risko Ningsih, Suhesti Nofi Wahyuningtyas Novianti, Laras Dwi Ovi Arizka Maeshinta Paidi Paidi Pardanawati, Laksmi Paridjo Paridjo Paridjo Paridjo Paridjo, Paridjo Paryanto Paryanto Patrisius Afrisno Udil, Patrisius Afrisno Pinky Silvia Putri Ponoharjo Ponoharjo, Ponoharjo Pranyata, Yuniar Ika Putri Prasetyo, Abdul Rahman Prasetyo, Yusuf Pratiwi, Desy Nur Punaji Setyosari Purwo Susongko Putra Hilmi Prayitno Putra, Nadia Putri Bunga Leani Putri Okti Rizqiyani Putri, Intan Badriyah Marantika Putri, Viona Tia Qomariyah, Afifah Nur Rahmawati, Linda Ramdhani, Hikmat Ratnasari, Devi Retno Marsitin Riana, Alfi Rini Handayani Rini Handayani riska ayu septianingrum Riski Nur Istiqomah Dinnullah risma silviana putri Rizqi Amaliyakh Rizqi Amaliyakh Sholikhah Rizqiyani, Putri Okti Rohman, Muhammad Saefur Rosma Nurlita Rr Lutfiani Nurhanifah Rukmini Rukmini Rukmini Rukmini Rukmini S Suherman septianingrum, riska ayu Septianingsih, Ika Setia Putri Dianti Setiawan, Alfredo Hagus Sholikhah, Ziyadatush sholikhakh, Rizqi Amaliyakh Sikana, Aria Mana Silfia Oknita Puspitasari Siska Sagita Mustami Siti Eliyah Sri Adi Widodo Sri Adi Widodo Sri Hariyani Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Laksmi Pradanawati Subadi Subadi Subarkah, Johny sugeng raharjo Suhesti Ningsih Suhesti Ningsih Suhesti Ningsih, Suhesti Sumadi Sumadi SUMADI SUMADI Suprihati Suprihati Suprihati - Suprihati Suprihati Suriswo Suwandono Suwandono Taqiyudin, Muhammad Thaariq, Zahid Zufar At Tho’in, Muhammad Tino Feri Efendi Tri Jaka Kartana Tri Jaka Kartana Tri Yunita Utari Evy Cahyani wahyuningsih, Eleonora dwi Wahyuningtyas, Nofi Whias Nur Alfaisih Widia Astuti Widowati Pusporini, Widowati Widowati, Shallyna Agustine Wijayanti, Nisa Wina Mar’athus Sholihah Wulan Maulida Yani, Zulfaa Mul Yanto, Dar Yayat Hidayat Amir Yayat Hidayat Amir Yerry Soepriyanto Yuwita Ariessa Pravasanti Zahrah, Aini Ziyadatush Sholikhah