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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Abdi Psikonomi Journal of Advanced Sciences and Mathematics Education Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal International Journal of Multidisciplinary Sciences and Arts Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting)
Banu Witono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Optimalisasi Peran DPRD dalam Pengawasan Keuangan Daerah Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3696

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Akuntasni Sektor Publik dan Akuntabilitas Keuangan Daerah Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.3676

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Pengaruh Pengumuman Dividen Tunai Ditinjau dari Kenaikan dan Penurunan Dividen terhadap Variabilitas Tingkat Keuntungan Saham di Bursa Efek Jakarta Dian Agustin Puspitasari; Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3598

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Peran Pengetahuan Pajak Pada Kepatuhan Wajib Pajak Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2624

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PENGARUH KEPERCAYAAN, KEAMANAN, RISIKO, DAN LIFESTYLE TERHADAP MINAT DALAM MENGGUNAKAN LAYANAN E-BANKING Ayu Wahyu Cahyaningtyas; Banu Witono
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.029 KB) | DOI: 10.34308/eqien.v10i1.502

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This study aims to determine the Effect of Trust, Security, Risk, and Lifestyle on Interest in Using E-banking. Thisresearch was conducted on students at the University of the city of Surakarta. This type of research is quantitative, the sampling technique is purposive sampling and the research data is primary data, data collection is done by distributing questionnaires. The results of this study indicate that trust and lifestyle have an effect on interest in using E-banking, while security and risk have no effect on interest in using E-banking. The implications of this research: (1) It is relevant for banks to pay attention to the trust and lifestyle factors in developing E-banking in the banking transaction system. (2) It is necessary to pay attention to security and risks in influencing interest in using E-banking.
PENGARUH KEMUDAHAN, RISIKO, MANFAAT DAN KENYAMANAN TERHADAP MINAT MENGGUNAKAN LAYANAN MOBILE BANKING Keyka Finannafi'ah; Banu Witono
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.141 KB) | DOI: 10.34308/eqien.v10i1.503

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The research entitled The Effect of Ease, Risk, Benefit, and Convenience on Interest in using Mobile Banking aims to analyze and determine the effect of public interest in Sragen Regency in using Mobile Banking. The method used in this study is a comparative causal type with a quantitative approach. The population in this research is the people in Sragen Regency. While the sampling technique in this study used purposive sampling. So from the calculation result, the sample of this research is 100 samples from the total population in Sragen Regency. This research was processed using the Statistical Package for Social Science (SPSS) version 25 application. The results showed that convenience, risk, benefit and convenience significantly influenced the interest in using Mobile Banking in the community in Sragen Regency.
ANALISIS PERBANDIGAN KINERJA KEUANGAN ANTARA BANK BRI, BNI, BTN DAN MANDIRI PADA TAHUN 2012-2020 Erytria Meylina; Banu Witono
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.672 KB) | DOI: 10.34308/eqien.v10i1.506

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The purpose of this paper is to find out whether there is a comparison of financial performance seen from the ratio of Net Profit Margin(NPM), Return Of Assets(ROA), Return Of Equity(ROE) and Non Performing Loan(NPL) at state-owned banks(BUMN) in Indonesia for the period 2012-2020. This type of research is quantitative. Research thet uses secondary data in the form of annual financial reports. This study uses a saturated sample of 4 state-owned banks in Indonesia for the period 2012-2020 with the determination of the sample using the documentation method and testing is carried out with a significant value of 5%. The data analysis technique in this study used data normality testing, hypothesis testing and hypothesis testing with data processing using the Statistical Package for Social Science(SPSS) version 21 application. Based on the results of data analysis, the ratio of Net Profit Margin, Return Of Assets, Return Of Equity, Non Performing Loans there are significant differences between the four state-owned banks.
Model Meningkatkan Niat Beli Produk Hijau: Sebuah Pendekatan Strategik Jati Waskito; Banu Witono
Jurnal Ekonomi dan Bisnis Vol 17 No 3 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.157 KB) | DOI: 10.24914/jeb.v17i3.284

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This study aims to develop the results of previous research, as follows: 1) design and test a model of consumer perceptions (that has been mapped during year-1 of a comprehensive review of the eco-friendly products 2) analyze the factors (i.e. environmentally friendly corporate image, perceptions of environmentally friendly products, product labels, and government regulations) that influence purchasing decisions of eco-friendly products based on design and test result on the proposed model 3) identify the most important factors considered by the consumers through comprehensive model testing, so as to provide empirical evidence for the sake of implementing environmentally conscious marketing strategy.The results of the field survey managed to get 293 respondents who are willing to participate. The conclusions of the study are 1) the proposed research model in this study is able to represent a comprehensive picture of people’s perception on environmentally friendly products; 2) regulatory, corporate image, and product perceptions variables significantly shape the public perception of the eco-friendly products; 3) corporate image variable is the most important element in shaping public perceptions on environmentally friendly products.
THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC Diah Mutiara Nurhayati; Banu Witono
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.72 KB) | DOI: 10.38043/jiab.v7i1.3563

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This study aims to examine the effect of tax understanding, tax rates,tax incentives, and tax sanction to the tax payers compliance of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia during the Covid-19 pandemic. This study uses primary data where data collection uses a questionnaire . Data collection method is by distributing questionnaires to tax payers of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia. The sample used is 84 respondent. In this study using quantitative data analysis methods by classic test consisting of the normality test, the multicollonearity assumtion test, the heteroskedastisitas test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R2) test. The research results showed that the variables tax understanding, tax incentives, and tax sanction has an effect while tax rates hasn’t effect for MSME tax payers compliance.
Pengaruh Sistem Samsat Drive Thru, Kesadaran Wajib Pajak, Sanksi Pajak, Pengetahuan Perpajakan Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Pada Wajib pajak SAMSAT Kota Surakarta) Saraswati Prayitna; Banu Witono
IKRAITH-EKONOMIKA Vol 5 No 1 (2022): IKRAITH-EKONOMIKA No 1 Vol 5 Maret 2022
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.136 KB)

Abstract

Data tunggakan pajak kendaraan bermotor di Kantor SAMSAT Surakarta tahun 2019-2020 menunjukkan bahwa masih terdapat wajib pajak yang tidak patuh dalam kewajibanperpajakannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem samsatdrive thru, kesadaran wajib pajak, sanksi pajak, pengetahuan perpajakan danakuntabilitas pelayanan publik terhadap kepatuhan wajib pajak dalam membayar pajakkendaraan bermotor. Metode pengumpulan data dalam penelitian ini menggunakanmetode survei dengan instrument kuisioner. Jumlah sampel yang digunakan adalah 100responden dengan metode pengambilan sampel adalah accidental sampling. Datapenelitian dianalisis dengan menggunakan regresi linear berganda. Berdasarkan hasilanalisis, penelitian ini menunjukkan bahwa sistem samsat drive thru, kesadaran wajibpajak, sanksi pajak, pengetahuan perpajakan dan akuntabilitas pelayanan publikberpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam membayarpajak kendaraan bermotor di Kantor SAMSAT Surakarta.
Co-Authors Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Alifah Sekarningrum Alviandra Hikmatiar Wijaya Ammar Alamsyah Ana Arifatunnisa Andy Dwi Bayu Bawono Annas Nashiruddin Annas Nashiruddin Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Arifia, Annastasya Rizqi Arkan Rayagung Rohmana Arkan, Ahmad Nazhifa Astari Kurnia Widi Astuti Ayu Wahyu Cahyaningtyas Baehaqi Bagas Tirta Syech Maulana Cahyaningtyas, Dayinta Devi Afriantari Puspa Putri Dewita Puspawati Diah Mutiara Nurhayati Dian Agustin Puspitasari Dwi Agus Kurniawan Dwianto, Agus Eka Putri Rahmawati Erma Setiawati Erytria Meylina Fachry Abda El Rahman Fatchan Achyani Fatra Azzarohma Fatwasari Soeratno Putri Fauzan, Wakhid Rizki Fitriya Diah Pramesthi Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Heppy Purbasari Hilya Nur Syahidah Ihsan Frendy Anshari Ika Diah Purwati Ilham Jiensa Wijaya Indradewa, Rhian Jati Waskito Keyka Finannafi'ah Khoirudin Khoirudin, Khoirudin Kurnia Rina Ariani Mahameru Rosy Rochmatullah Mahardika Tustha Prana Muhammad Abdul Aris Muhammad Bagas Sandi Laksono Muhammad Khadziq Muhammad Sholahuddin Mujiyati Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nainsi Riana Ningrum, Alfian Indra Noer Sasongko Nova Caroline Nugraha, Ammar Naufal Nugroho, Aditya Arif Nugroho, Ady Nugroho, Anshori Agung Nur Via Indrawati Nurkholis * Nursiam Nursiam, Nursiam Nurul Dwi Afisah Ovi Itsnaini Ulynnuha Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Putri, Eskasari Radeva Yudi Mumtaza Rani Aprilia Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Rizqi Darma Saputra Roekhudin, Roekhudin Roikin Roikin Romadhon, Faridh Akhirur Saputra, Aditya Danang Saraswati Prayitna Sekarningrum, Alifah Sherena Wahyutari Shinta Dwi Maharani Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tsania Khofifah Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Widowati Dian Permatasari Wukir Diyah Prasetya Wulan Setyaningsih Zulfikar Zulianty, Zahra Fatika