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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah ASET MANAJEMEN Dinamika Jurnal Pengabdian Masyarakat Sains dan Teknologi Jurnal Pengabdian Masyarakat Waradin JURNAL AKUNTANSI DAN BISNIS Jurnal Akuntan Publik Journal of Management and Informatics Jurnal Ilmiah Manajemen dan Akuntansi J-CEKI Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Risma Nurhapsari
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Determinasi Faktor-Faktor Penentu Kepatuhan Wajib Pajak PBB di Desa Sukorukun, Kab.Pati Romadon, Ahmad Sahri; Fridatien, Ericke; Risma Nurhapsari
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.13659

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, sanksi pajak, dan kualitas pelayanan terhadap kepatuhan wajib pajak bumi dan bangunan (PBB) di Desa Sukorukun, Kabupaten Pati. Kepatuhan wajib pajak merupakan salah satu faktor penting dalam optimalisasi penerimaan pajak daerah. Fenomena rendahnya tingkat kepatuhan sebagian wajib pajak mendorong perlunya penelitian terhadap faktor-faktor yang memengaruhi kepatuhan tersebut. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh wajib pajak bumi dan bangunan di Desa Sukorukun yang berjumlah 1.460 orang. Dengan variabel kesadaran wajib pajak (X1), sanksi pajak (X2), kesadaran wajib pajak (X3), dan kepatuhan wajib pajak (Y). Penentuan sampel menggunakan rumus Slovin dengan tingkat kesalahan 10%, sehingga diperoleh 94 responden. Data diperoleh melalui penyebaran kuesioner tertutup dan diolah menggunakan program SPSS versi 22. Analisis data meliputi uji validitas, reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukan bahwa variabel kualitas pelayanan (X1) tidak berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Sukorukun, Kab. Pati. Demikian pula variabel sanksi pajak (X2) terbukti berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dan variabel kualitas pelayanan (X3) terbukti berpengaruh positif signifikan terhadap kepatuhan wajib pajak. Dengan nilai koefisien determinasi (R²) yang cukup besar dapat disimpulkan bahwa sanksi pajak dan kualitas pelayanan merupakan faktor penting dalam kepatuhan wajib pajak bumi dan bangunan.
BUILDING RESILIENT AND INCLUSIVE MSMES: SYNERGIZING GOVERNMENT SUPPORT AND DIGITAL FINANCE ADOPTION Sholihah, Erlinda; Aftuqa Sholikatur Rohmania; Risma Nurhapsari; Ahmad Zaenuri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.10671

Abstract

This paper focuses on understanding the role of government support and digital financial adoption mediated by financial inclusion affecting the financial performance of Central Java’s MSMEs. This paper’s quantitative explanatory approach design is based on the Resource-Based Theory (RBT). Data were collected from 220 MSME actors through a simple random sampling method and analyzed using SEM-PLS by SmartPLS. The results indicate that government support, digital financial adoption, and financial inclusion significantly affect financial performance directly and indirectly. Theoretically, this study contributes to developing the RBT theory and practically becomes a reference for stakeholders in formulating strategies to improve the financial performance of MSMEs based on digital technology.
Inflasi, Harga Saham, dan Kinerja Keuangan: Analisis Komparatif Perusahaan Manufaktur BEI pada Masa Pandemi dan Pasca Pandemi COVID-19 Paulina Kinanti Eka Praningtyas; Risma Nurhapsari; Erlinda Sholihah; Aftuqa Sholikatur Rohmania
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6782

Abstract

The purpose of this study is to examine how inflation and stock prices influence the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. During the pandemic, the manufacturing sector faced considerable economic pressure due to mobility restrictions and supply chain disruptions. In the post-pandemic period, the sector continued to encounter challenges, particularly rising inflation and shifts in market conditions. This research adopts a quantitative approach. The data used are secondary data obtained from official macroeconomic publications and companies’ annual financial reports. In this study, inflation and stock prices serve as the independent variables, while financial performance is measured using Return on Assets (ROA). The data are analyzed using multiple linear regression to assess both partial and simultaneous effects. The findings indicate that inflation does not have a significant effect on ROA, whereas stock prices have a positive and significant impact on the financial performance of manufacturing firms. Simultaneously, inflation and stock prices together influence ROA, although the explanatory power of the model remains moderate. These results suggest that during periods of economic disruption and recovery, market indicators reflected in stock prices play a more prominent role in shaping corporate financial performance than macroeconomic inflationary pressures.
Co-Authors Aftuqa Sholikatur Rohmania Ahmad Zaenuri Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Edy Susanto Erlinda Sholihah Febryantahanuji Febryantahanuji Fridatien, Ericke Galuh Aditya Hendri Rasminto Kusna Djati Purnama Kusumajaya, Robby Andika Lukman Santoso Miftahurrohman Muhammad Sholikhan Mutiara Sukarno Nidya Oktavia Kurniawati Paulina Kinanti Eka Praningtyas Pemilia Sulistyowati Putri Ayu Astuti Ratnaningrum Ratnaningrum Romadon, Ahmad Sahri Saani Zahrotul Aen Sri Wahyuning Sukarno, Mutiara Wesly Tumbur ML Tobing Zahra Dinul Khaq