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The Socialization of Tax as a Moderation Variable Towards the Taxpayer Compliance of Industrial Performer in Kudus Regency Pitaloka, Lola Kurnia; Kardoyo, Kardoyo; Rusdarti, Rusdarti
Journal of Economic Education Vol 7 No 1 (2018): June 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i1.24059

Abstract

The objectives of this study are to analyze the effect of understanding tax rules and awareness of taxpayer compliance as well as analyze the influence of understanding tax rules and awareness of taxpayer compliance after it is moderated by tax socialization. This study was quantitative research and used deductive approach as well as causal studies. The location in this study was in Kudus Regency and the population was a medium and large industry performer, they were 174 industry performers. The determination of the sample in this study was by using saturated sampling or census method which means the number of samples equal to the number of population. This study used regression analysis for the moderation variables. The results of this study is the understanding of tax and awareness have a positive and significant effect on taxpayer compliance. The tax socialization affects and strengthens the relationship between understanding tax rules on taxpayer compliance but fails to affect the relationship between taxpayer awareness and compliance. In this study, tax socialization runs two types of moderation: pseudo-moderation and moderation of predictors. Hasil dalam penelitian ini adalah pemahaman peraturan pajak dan kesadaran berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sosialisasi pajak mempengaruhi dan memperkuat hubungan antara pemahaman peraturan pajak terhadap kepatuhan wajib pajak namun gagal mempengaruhi hubungan antara kesadaran dan kepatuhan wajib pajak. Dalam penelitian ini, sosialisasi pajak menjalankan dua jenis moderasi yaitu moderasi semu dan moderasi prediktor. The objectives of this study are to analyze the effect of understanding tax rules and awareness of taxpayer compliance as well as analyze the influence of understanding tax rules and awareness of taxpayer compliance after it is moderated by tax socialization. This study was quantitative research and used deductive approach as well as causal studies. The location in this study was in Kudus Regency and the population was a medium and large industry performer, they were 174 industry performers. The determination of the sample in this study was by using saturated sampling or census method which means the number of samples equal to the number of population. This study used regression analysis for the moderation variables. The results of this study is the understanding of tax and awareness have a positive and significant effect on taxpayer compliance. The tax socialization affects and strengthens the relationship between understanding tax rules on taxpayer compliance but fails to affect the relationship between taxpayer awareness and compliance. In this study, tax socialization runs two types of moderation: pseudo-moderation and moderation of predictors.
The Effect of Socio-Economic of Family and Future Orientation Through Self-Motivation Towards the Interest in Continuing to the College of the Twelfth Grade Students of State Senior High Schools in Brebes Regency MF, Nur Hanifah; Rusdarti, Rusdarti; Pujiati, Amin
Journal of Economic Education Vol 7 No 2 (2018): December 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i2.26688

Abstract

Higher education is held to prepare students to have the academic and professional ability to improve quality. The aims of this study is to analyze the effect of socioeconomic of family and future orientation toward the interest in continuing to the college through the self-motivation. The study used a survey research design and cross section study. The population was 5,247 students, with proportional cluster random sampling technique obtained by the sample size of 372 students. The technique of data collection by using questionnaires. Data analysis used path test and sobel test. The results shows that there is a direct effect of socioeconomic of family towards the interest to the college is 9.5% and a total influence of socioeconomic towards interest to the college through self- motivation is 12.3%, the direct effect on future orientation towards the interest to the collegeis 10% and total effect on future orientation towards the interest to the college through self-motivation is 25.8%. The total effect is greater than the direct effect, so there is a mediation between the socioeconomic of family and future orientation towards the interest to the college.
The Implementation of Hope Family Program (PKH) in Poverty Prevention Effort in Kluwut Village Bulakamba District Brebes Regency Simanjuntak, Agnes Pradina; Rusdarti, Rusdarti; Prasetyo, P. Eko
Journal of Economic Education Vol 8 No 1 (2019): June 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i1.29735

Abstract

PKH (Hope Family Program) is a social assistance program that provides conditional cash assistance to very poor families (KSM) and in return, the KSM is required to fulfill the relevant requirements in an effort to improve the quality of human resources, which is education and health. The most PKH in Brebes Regency is in Kluwut village, Bulakamba district. The life of coastal communities and fishermen, with the potential of adequate natural resources, is often not commensurate with their income and decent living. This is one of the factors that caused many residents of Kluwut village to become recipients of PKH assistance. The research objectives are (1). Describe the characteristics of PKH participants in Kluwut village, Bulakamba district, Brebes Regency. (2). Analyzing PKH Implementation in Kluwut village. (3). Analyze the mechanism of PKH distribution in Kluwut village. (4). Analyze the obstacles faced in implementing the PKH in Kluwut village. (5). Analyze the solutions to overcome the obstacles of the PKH implementation in Kluwut village. This type of research is a qualitative descriptive. The data collection method in this study was questionnaire and interview techniques. The questionnaire took a sample of 30 PKH participants and interviewed 14 informants relating to this study. The results of the study showed that the implementation of PKH in Kluwut village has gone well and is able to improve the standard of living of PKH participants through access to education and health services.
The Efficiency of Commercial Banks in Financing MSME in Indonesia Puspitasari, Saras Meilia; Rusdarti, Rusdarti; Murwatiningsih, Murwatiningsih
Journal of Economic Education Vol 8 No 1 (2019): June 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i1.30458

Abstract

This study aims to analyze the efficiency of commercial banks in MSME financing before and after the existence of Bank Indonesia Regulation Number 17/12/PBI/2015 in Indonesia. The data used in this study was data originating from 52 commercial banks that were recorded in the Financial Services Authority (OJK). The data analysis technique used in this study is a non-parametric method with a Data Envelopment Analysis (DEA) approach with input variables consisting of financial capital, third-party funds, operational costs, and the output variable used is MSME financing. The results showed that before the existence of Bank Indonesia Regulation Number 17/12/PBI/2015 there were seven commercial banks that were efficient in financing MSMEs, and after that regulation, there were twelve efficient commercial banks in financing MSMEs. The results showed that the significance value of 0.955 was greater when compared with the alpha value of 0.05. This proves that there is no difference in efficiency before and after the existence of Bank Indonesia Regulation Number 17/12/PBI/2015.
Strategy Development of Stroberial Fruit Agrotourism on Serang Village Farmers Income, Purbalingga District Rachmawati, Dewi; Rusdarti, Rusdarti; Haryati, Y. Titik
Journal of Economic Education Vol 8 No 1 (2019): June 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i1.31283

Abstract

Natural potential of strawberry fruit agrotourism are still being developed in order to become the main destination when it comes to Serang Village, Karangreja District, Purbalingga Regency. So, the right strategy for developing Strawberry Fruit Agrotourism and a mature strategy so that development can be realized properly and can have a good influence on the income of strawberry farmers. The research objectives are (1) Identifying internal environmental factors in the development of Strawberry Fruit Agro-tourism. (2) Identifying external environmental factors in the development of Strawberry Fruit Agro-tourism. (3) Analyzing development strategies in Strawberry Fruit Agro-tourism. (4) Analyzing the development strategy of the income of farmers in Strawberry Fruit Agro-tourism in Serang Village, Karangreja District, Purbalingga Regency.The approach in this study is a quantitative approach, this study aims to identify internal and external factors. The focus of this study is the strategy of developing strawberry agro tourism on the income of strawberry farmers who refers to the development strategy which is an internal factor, namely Human Resources (HR), Infrastructure, transportation and promotion. Then on external factors, namely the Government, economic conditions, technology and competitors. Data collection techniques using observation, interviews and questionnaires. The analysis technique in this study used a SWOT analysis. The SWOT matrix results show that Strawberry Fruit Agrotourism is in quadrant II, which means activities to expand the business by building in other locations and increasing the amount of production and adding services. Strawberry fruit agrotourism introduces its potential by promoting it so that it can be recognized by the wider community and can expand tourism transportation services. Suggestions for this research are to enhance good cooperation from the tourism service government and Village-Owned Enterprises (BUMDES) to develop strawberry agro-tourism by implementing and implementing planned programs.
Relationship of the GRDP Sectors with Environmental Quality Index in Indonesia 2012-2017 Ummi, Izzatul; Rusdarti, Rusdarti; Yanto, Heri
Journal of Economic Education Vol 8 No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i2.33977

Abstract

The purpose of this research are to find out and analyze the relationship between the agricultural sector, the mining sector, the manufacturing sector, the construction and transportation sectors with the environmental quality index in Indonesia.This study used a quantitative method derived from secondary data in the form of publication data of the GRDP sectors on constant prices and environmental quality indices in 33 provinces on an annual basis in 2012-2017. The population in this study are the GRDP in Indonesia and statistics on environmental quality indexes in Indonesia. Data analysis used panel data regression analysis with fixed effect regression models used eviews 9 tools. The results shows partially agriculture and transportation sector variables have a positive and significant relationship with the environmental quality index (EQI), while the mining and construction sector variables have a negative and significant relationship, while manufacturing industries variables have a negative and insignificant relationship. Variables in the agriculture sector, the mining sector, the manufacturing sector, the construction sector, and the transportation sector together have a positive and significant relationship with the environmental quality index (EQI).
Determinant of Students’ Academic Satisfaction Khoirina, Amanatun; Rusdarti, Rusdarti; Rozi, Fahrur
Journal of Economic Education Vol 9 No 1 (2020): June 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i1.36148

Abstract

This study aims to analyze the effect of the quality of service, educational fees, facilities and infrastructures towards the students’ academic satisfaction and to analyze its influence which can be moderated by the image towards the students’ academic satisfaction at the Economics and Business Faculty of STIKUBANK university. The method of the research is a quantitative approach. The population of the study are 2467 students of the Faculty of Economics and Business, University of STIKUBANK Semarang, with a total sample are 96 respondents. The data collection used is a questionnaire. The methods of data analysis are descriptive analysis and hypothesis testing with moderation regression analysis (absolute value test). The results shows that there is influence on the quality of service, educational fees, facilities and infrastructures towards the students’ academic satisfaction, while the effect is positive and significant. Image variable does not moderate the effect of quality of service on the students’ academic satisfaction.
The Role of Fishermen Wives in Improving Family Economy in Karangsari, Tuban Sub-District, Tuban Regency Purwanto, Hendra; Rusdarti, Rusdarti; Prasetyo, P. Eko
Journal of Economic Education Vol 9 No 2 (2020): December 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i1.37175

Abstract

Small number of fisherman’s catch in certain seasons due to bad weather and the life of fishermen that is generally poor, resulting in the fishermen's wife to work in order to help her husband to make ends meet. The purpose of this study is to determine: the economic condition of fishermen's families in terms of the characteristics of fishermen's wives, the multiple roles of fishermen's wives, and the impacts arising from the multiple role in improving the family's economy, as well as the contribution of fishermen's wives in the family economy in Karangsari, Tuban sub-district. This research uses survey methods. Respondents were taken by purposive sampling. Data analysis is performed descriptive qualitatively. While the data collection contains the identification of fishermen's wife respondents who have a multiple roles to help the fishermen's family economy, meanwhile the questionnaire contains the characteristics of fishermen's wives, the activities of fishermen's wives, the impact of the fishermen's wife's multiple roles, and the contribution of fishermen's wife's income. The results of this research is that the multiple role of fishermen's wives in the domestic realm as housewives who take care of household activities such as cooking, washing, cleaning the house, taking care of their husbands and children, they also take the time to help their husbands (public domain) work as fresh fish sellers, manage and sell smoked fish, manage and sell salted fish, and open a food stall or grocery store. While the positive impact of the wife’s multiple roles is the increasing family income, increasing the economic and social status of the family and making ends meet, while the negative impact is the reduced time to gather with the family, changes in the capacity of homework, and quarreling husband and wife which are no more than 1 or 2 days. While the income earned by the fishermen's wife contributes quite significantly in helping to overcome the expenditure of daily needs of the fishermen's household.
The Influence of Peer Group, Economic Literation and Use of Social Media on Consumtive Behavior of State Senior High School Students in Brebes Khoiriyah, Ummamatul; Rusdarti, Rusdarti; Kardoyo, Kardoyo
Journal of Economic Education Vol 9 No 2 (2020): December 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i1.37486

Abstract

Consumptive behavior is an act of consuming goods and services not based on needs but for mere desire and satisfaction. The purpose of this study is to analyze the influence of peer groups, economic literacy and the use of social media, both jointly and partially on the consumptive behavior of Social Sciences Department students at state senior high school students in Brebes. The research method used in this study is a quantitative method. The subjects of this study were all students of class X and XI majoring in social studies at SMA Brebes regency with a population of 664 students and then a random sample of 166 students was obtained. The data collection method uses a questionnaire that is tested for validity and reliability. Data analysis uses descriptive analysis and multiple linear regression analysis. The results of this study indicate (1) there is a peer group influence, economic literacy and the use of social media, together towards consumptive behavior by 79.30%, positive and significant effect, (2) peer group has a positive and significant effect on consumptive behavior by 29.05%. (3) economic literacy has a negative and significant effect on consumptive behavior of 21.34%, (4) the use of social media has a positive and significant effect on consumptive behavior of 9.86%. (5) The results of the regression equation Y = 57.029 + 0.239 X1 - 0.174 X2 + 0.123 X3. Conclusions, (1) there is a peer group positive influence on the consumptive behavior of State Senior High School students in Brebes economic literacy has a negative effect and the use of social media has a positive effect on consumer consumptive behavior (2) there is a peer group effect on consumptive behavior State Senior High School students in Brebes (3) there is a negative influence of economic literacy on consumptive behavior of students majoring in social studies State Senior High School students in Brebes (4) there is a partially positive influence on the use of social media on consumptive behavior of State Senior High School students in Brebes. Suggestions students are expected to choose peer group associations group well in conducting learning activities that are more beneficial for the future, economics teachers must instill about economic literacy so that students are not only expected to master the material, but can apply it in daily life, the need for collaboration between teachers and parents nature pay attention to students in the use of social media so that students use social media wisely and in accordance with their needs, this research is expected to make renewal by expanding the scope of research such as other factors that influence consumer behavior in students such as perception, motivation, culture, conditions parent's economy, and self control.
Marketing Strategies of Wawasan Newspaper in Maintaining Market Share in Semarang Septiawan, Hendras; Rusdarti, Rusdarti; Haryati, Titik
Journal of Economic Education Vol 9 No 1 (2020): June 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i1.37603

Abstract

This research aims to determine the internal and external conditions of Wawasan Newspaper based on SWOT analysis in maintaining market share in Semarang. This uses descriptive research type with quantitative approach through three stages of strategy formulation, namely: the input stage, the matching stage, and the decision-making stage. In the first stage, IFE (Internal Factor Evaluation) and EFE (External Factor Evaluation) matrices are used. In the second stage, the IE Matrix (internal-External) and the SWOT Matrix (Strengths, Weaknesses, Opportunities, and Threats) are used. In stage three, QSPM (Quantitative Strategic Planning Matrix) is used. The results of this study are: In the first stage, the results of the IFE (Internal Factor Evaluation) matrix obtained a weighted score of 2.356, while the results of the EFE (External Factor Evaluation) matrix resulted in a weighted score of 2.18. In the matching stage, IE (Internal-External) Matrix of the company is in a stable position. Marketing strategies that are feasible to use are market penetration and product development. In the decision-making stage, an alternative strategy that can be implemented in Wawasan Newspaper namely market penetration with a TAS of 4.406 is obtained.
Co-Authors - Kardoyo A.A. Bagus Tri Rama Antara A.A. Ketut Agung Cahyawan W Abdul Kodir Abdurrahman Abdurrahman Abdurrahman Abdurrahman Achmad Noerkhaerin Putra Achmad Rifa’i, Achmad Achmad Rifai Achmad Rifky Hidayat, Achmad Rifky Achmad Slamet Agus Wahyudin Agustinus Sugeng Priyanto Ahsan, Muhammad Ahsan, Muhammad Ajie, Gregorius Rohastono Ajie, Gregorius Rohastono Ali Formen Ali Sunarso Aljileedi Mustafa Rayhan, Amyir Ambarwati, Novia Amin Pujiati Amin Yusuf Amiroh Ambarwatia Amurdawati, Ganis Anas Rohman Anas Rohman Andarweni Astuti Andarweni Astuti Andryan Setyadharma Ansori, Zakaria Al Apriliyanto, Moch Rizkhi Apriliyanto, Moch Rizkhi Ardliana, Benii Arief Yulianto Arief Yulianto Arif Purnomo Arifah, Novita Nurul Aryani Sari Natalia Asma’ul Husna Asma’ul Husna Asri Purwanti Bambang Subali Barokah Isdaryanti Beni Habibi Buana, Ganang Sukma Cahya Fajar Budi Hartanto Cahya Fajar Budi Hartanto Cahyo Budi Utomo Cordeanita, Yunisha Maria Dede Setya Ramadhan, Dede Setya Desy Ayu Safitri Djoko Widodo Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji DWP Sucihatiningsih Edy Suryanto Eko Handoyo Eko Handoyo, Eko Emi Lestari Endang Sri Kurniatun, Endang Sri Etty Soesilowati Eva Banowati Fafurida Fafurida Fahritsani, Husna Fahrur Rozi Farid Ahmadi Farida Farida Farihatun, Siti Mega Faris Fanani Fatimah, Siti Fauni, Arini Mayang Fauni, Arini Mayang Fauzia, Iqlima Fauzia, Iqlima Firdaus Firdaus Fitri Hartanto Fitria Martanti Fitria Martanti Gesti Sekar Santiwi Hanif Hardianto Hanif Hardianto Harianingsih, Harianingsih Hartuti Hartuti Haryono Haryono Haryono Haryono Haryono Haryono Haryono Haryono Hendra Purwanto Heri yanto Hidayatun, Hidayatun Hidayatun, Hidayatun Hilda Dhaniartika Nurma’ardi I Gusti Wayan Murjana Yasa I Made Sudana Ida Royani Idhar -, Idhar Ika Prima Melyana, Ika Prima Ikke Tutiana Mustiany, Ikke Tutiana Imanda, Mochammad Bisma Indrayana, Muhammad Alif Irma Shinta Dewi Irmaya, Heti Jarot Tri Bowo Santoso Jayawarsa, A.A. Ketut Jean, Petronila Joko Widodo Joko Widodo Joko Widodo Ketut Sudarma Khasan Setiaji Khoirina, Amanatun Khoiriyah, Ummamatul Kistanti, Nurjanah Rahayu Komar, Zaenul Kusuma Putri, Septi Kusumaningrum, Ika Muharini Kusumantoro Kusumantoro, Kusumantoro L. Hendrowibowo Laelia Nurpratiwiningsih Lesta Karolina br Sebayang MADE SUDANA Maftukin, M Maftukin, M. Mahmoud Ahmed Abdullah, Mahmoud Ahmed Maman Rachman Manan, Nanan Abdul Margunani Margunani Martanti, Wukirasih Wekas Martitah Martitah Masrukhi Masrukhi Maya Niahayah, Dyah Maya Niahayah, Dyah Meli Adriani Hotma Hasibuane Merakati, Indah Merakati, Indah MF, Nur Hanifah MF, Nur Hanifah Minati Etika Marlin, Minati Etika Miswari Miswari Mitasari, Lilis Muhammad Jailani Muhammad Jazuli Muhammad Juaini, Muhammad Muhammad Khafid Muhammad Samsudin Muhsin Muhsin Mulastin Mulastin, Mulastin Muna, Lina Fauzul Murwatiningsih Murwatiningsih, Murwatiningsih Mustofa Dasuki Nabillah, Nida Anisatun Ni'mah, Naelatun Nina Farliana Nina Oktarina Nina Oktarina Novita Anggrahini, Dhela Nur Amilatus Saadah Nur Cholid, Nur Nur Rochmah, Nur Nurita Dewi, Nurita Nurrahman, Candra Kusuma P. Eko Prasetyo Pamungkas, Raden Rara Ajeng Rengganis Dhianing Pitaloka, Lola Kurnia Prabawati, Arrum Praisti, Veronica Okming Prihandono, Dorojatun Priyanto, AT. Sugeng Pudaka, Deo Leko Pudaka, Deo Leko Purwadi Suhandini puspitasari, Arum Puspitasari, Arum Puspitasari, Saras Meilia Puspitasari, Saras Meilia R.C., Rifai R.C., Rifai Rabeea Mohammed Mansour Imleesha Ramadhani, Nisa Maulida Reda Prasetya Restuti, Merdhenita Rifa’i, Achmad Rifky Hidayat, Achmad Rifky Hidayat, Achmad Rizqiyawati, Ika Rodia Syamwil Rustianto, Arif Rustianto, Arif S.Pd. M Kes I Ketut Sudiana . Saleh Rusman, Saleh Samsudi . Samsudin Anis Santos, Richardus Dos Sari, Rapita Ulan Sari, Renita Septiawan, Hendras Setyadhrama, Andryan Simanjuntak, Agnes Pradina Simanjuntak, Agnes Pradina Siti Maghfiroh Siti Rahmawati Slamet Suroso, Slamet Soesanto Soesanto Soesanto Soesanto St. Sunarto, St. Steaven Octavianus Suci Nurhayati Sucihatiningsih Dian Wisika Prajanti Sucihatiningsih DWP Sucilia Tri Lestari Sugito, Ari Tri Sugito, Ari Tri Sugiyo Sunarto - Sunaryo Sunaryo Sungkowo Edy Mulyono Supraptono Supraptono, Supraptono Suwito Eko Pramono Suwito, Wagiran Suyatno Suyatno Taryadi Taryadi Therawati, Chusna Adzanin Titi Prihatin Titi Prihatin Titik Haryati Tjaturahono Budi Sanjoto Totok Sumaryanto Florentinus Tri Joko Raharjo Tri Suminar Ujiarto, Toto Ujiarto, Toto Ummi, Izzatul Utami, Wukir Cahya Wachidi Wachidi Wagiran Wagiran Wahyono Wahyono Wasino Wasino Wibowo, Yusuf Adi Widia Nur Jannah, Widia Nur Widiyanto Widiyanto Wijang Sakitri Wijiasih, Runtut Woro Sumarni Y L Sukestiyarno Y L Sukestiyarno Y. Titik Haryati, Y. Titik Yuar Ningga, Sintha Yuar Ningga, Sintha Yuli Kurniawati Sugiyo Pranoto Yuni Suprapto, Yuni Zahara, Izzah Zahro, Iqbalina Zuliasanti, Kiki