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Can university social responsibility improve student satisfaction through service quality? Suranta, Sri; Setiadi, Fahmi; Karunia, Asaprima Putra; Wulandari, Trisninik Ratih
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss3.art1

Abstract

This research explored the importance of university social responsibility (USR) as an implemented strategy for improving service quality and student satisfaction. Specifically, it sought to investigate the impact of USR on student satisfaction through the mediating factor of service quality. The population comprised all students of the Economics and Business Faculty at Universitas Sebelas Maret (UNS) Surakarta, a state institute. The samples were drawn from students in their fifth semester and beyond, as these students were believed to have a deeper knowledge of the USR activities conducted by the institution, compared to those in their first semester. The variables used are: (1) USR application as the independent variable, (2) service quality as the mediating variable, and (3) student satisfaction as the dependent variable. The data collection started with preparing the tools and information to estimate all the included variables. The questionnaire was made using Google Docs, and a related link was generated for distribution. The respondents then completed the questionnaire, and the data were gathered in a database, and later downloaded in Excel or another format, depending on the statistical analysis tool used. Path analysis was done to test the hypotheses using the WarpPLS 8.0 statistical tool. The results indicated that service quality mediated the USR effect on student satisfaction. Notably, the coefficient values revealed that the indirect USR effect on student satisfaction, through service quality, was stronger than the direct effect. While some prior models have researched the relationship between corporate social responsibility (CSR) and consumer satisfaction, this study applies the concept of USR in education, using a distinct set of measurements.
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Endiramurti, Saktiana Rizki; Karunia, Asaprima putra; Triatmoko, Hanung; Salim, Meka Sabilla; Chayati, Nur; Wulandari, Trisninik Ratih; Setiadi, Fahmi; Juliati, Juliati; Suranta, Sri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
Evaluation of Coretax Implementation from the Fiscus and User Perspectives: A Case Study of Primary Tax Service Office X and Tax Consultant Office Y Azzahra, Annisaa Dina; Triatmoko, Hanung; Karunia, Asaprima Putra; Wulandari, Trisninik Ratih; Endiramurti, Saktiana Rizki
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December (In Press)
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.2953

Abstract

This study aims to analyze the challenges and corresponding solutions encountered during the implementation of the Core Tax Administration System or CTAS (abbreviated as Coretax), the latest innovation from the Directorate General of Taxes (DGT), from the perspectives of tax officials (fiscus) and tax consultants. This study employs a case study method with a descriptive approach. Data were obtained through observations and interviews with relevant parties at KPP Pratama X and KKP Y. This research serves as a medium for elucidating the efforts of tax authorities in addressing obstacles during CTAS implementation, as well as a platform for expressing user perspectives, particularly those of tax consultants. The results show KPP faced several challenges, including network issues, system readiness, procedural changes requiring adaptation, and reliance on centralized infrastructure. Mitigation measures included continuous monitoring, the establishment of a direct communication forum with central authorities, service adjustments, socialization initiatives, and the introduction of policies waiving administrative penalties. Both KPP and KKP stakeholders concur that, despite ongoing challenges, the system is developing and holds substantial potential to achieve its objective of modernizing tax administration to enhance user accessibility, provided consistent improvements are sustained.