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All Journal Jurnal Civics: Media Kajian Kewarganegaraan Jurnal Akuntansi dan Sistem Teknologi Informasi Manajemen Sumber Daya Manusia Budimas : Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur International Journal of Economics (IJEC) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Rispantyo Rispantyo, Rispantyo
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DAERAH LAIN KABUPATEN PONOROGO Wibowo, Arie; Rispantyo, Rispantyo; Widajanti, Erni
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 14 (2020): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

Associated with the function of the local tax, the local government of Ponorogo need to better exploit the resources of local taxes to increase tax compliance in Ponorogo in paying local taxes. Tax compliance in paying taxes can be determined by factors such tax knowledge to yourself taxpayer, the taxpayer awareness, the quality of tax service, as well as the penalties for taxpayers who commits an offense. This research aims to provide empirical evidence of the influence of tax knowledge, taxpayer awareness, quality of taxation services and tax sanctions simultaneously to the taxpayer compliance in paying other local taxes in Ponorogo Regency. The population of this research is all taxpayers with a sample of 148 taxpayers. The sampling procedure used in this study is purposive sampling. Data collection techniques use questionnaires that have passed the validity and reliability tests. Test the regression requirements using the classic assumption test. Data analysis techniques use multiple linear regression analyses with absolute difference tests and hypothesis testing conducted through Test T and Test F. The results of this study show that: 1) Tax knowledge positively affects the taxpayer's tax compliance in paying other local taxes in Ponorogo Regency. 2) Taxpayer awareness positively affects the taxpayer's tax compliance in paying other local taxes in Ponorogo Regency. 3) Tax service quality positively affects the taxpayer's tax compliance in paying other local taxes in Ponorogo Regency. 4) Tax sanctions positively affects the taxpayer's tax compliance in paying other local taxes in Ponorogo Regency. 5) Tax knowledge, taxpayer awareness, quality of taxation services and tax sanctions simultaneously influences to the taxpayer compliance in paying other local taxes in Ponorogo Regency.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI PADA BADAN KEPEGAWAIAN PENDIDIKAN DAN PELATIHAN DAERAH KABUPATEN PONOROGO Rachmawati, Ruly; Rispantyo, Rispantyo; Wardiningsih, Suprihatmi Sri
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 13, No 2 (2019): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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This study aims: 1) to analyze the significance of the influence of leadership style on employee performance in BKPPD Ponorogo Regency. 2) to analyze the significance of the influence of leadership style on work motivation in BKPPD Ponorogo Regency. 3) to analyze the significance of the effect of work motivation on employee performance in BKPPD Ponorogo Regency. 4) to analyze work motivation mediating the influence of leadership style on the performance of BKPPD Ponorogo Regency employees. The results of the research instrument show that indicators of leadership style, employee performance and work motivation indicators for validity testing are valid and invalid, for the results of the test of the relativity of leadership style, performance and motivation are reliable. The classical assumption test results show that the data are free of multicollinearity, free of autocorrelation, free of heteroscedasticity and normally distributed data. The sobel test results in this study indicate that motivation does not mediate the influence of leadership style on employee performance. Suggestions in this study employees are expected to increase employee motivation, especially staff, although these variables are not proven capable of mediating the influence of leadership style on performance
ANALISIS KARAKTERISTIK PEKERJAAN, STRES KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA ASN PADA DINAS PERTANIAN DAN PERIKANAN KABUPATEN PONOROGO Windiyastutik, Arida Tri; Rispantyo, Rispantyo; Widajanti, Erni
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 14 (2020): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

The study was conducted at the Department of Agriculture and Fisheries of Ponorogo Regency, the types of data used were qualitative and quantitative. Data sources used are primary and secondary data. With the survey method with a population of 291 people. The sample method uses a purposive sampling method that is structural ASN and a total of 94 people is obtained. Data analysis technique used multiple regression analysis which was previously tested for validity and reliability of the questionnaire. In this study shows that job characteristics and job satisfaction do not significantly influence performance. Job stress has a significant effect on performance.
ANALISIS FAKTOR PROMOSI, AKSESIBILITAS DAN BUKTI FISIK TERHADAP KEPUTUSAN BERKUNJUNG WISATAWAN (Studi pada Destinasi Wisata Gunung Beruk Desa Karangpatihan Kecamatan Balong Kabupaten Ponorogo) Primadewi, Erika; Rispantyo, Rispantyo; Wardiningsih, Suprihatmi Sri
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 14 (2020): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

The marketing mix in tourism marketing includes 8P, which is an extension of the generally accepted traditional 4P. The eight "P" are product, price, place, promotion, packaging, programming, people and partnership. Some of these factors have a significant influence on the desire of tourists to visit the place or tourist destination concerned (Purnamasari, 2011: 15). This study aims to determine the effect of promotion, accessibility, and physical evidence the interest or decision of tourists visiting Mount Beruk Tourism Object Karangpatihan Village Balong District Ponorogo Regency. The data used in this study are primary data with data collection methods using questionnaire techniques. The sampling technique used was accidental sampling with data analysis performed using multiple linear regression analysis techniques. This research concludes that promotion influences tourist visiting decisions. Accessibility has no effect on tourist visiting decisions and physical evidence has an effect on tourist visiting decisions and all have a positive relationship with tourist visiting decisions. Based on the value of the coefficient of determination, when compared with a predetermined standard, it is in the current position.
PENGARUH BIAYA PENDIDIKAN, PERSEPSI MAHASISWA, DAN PROMOSI TERHADAP KEPUTUSAN MAHASISWA MEMILIH PROGRAM STUDI AKUNTANSI (Studi Kasus Pada Mahasiswa UNISRI, USB, UNSA, dan UTP) Manek, Maria Venty; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

TheepurposeeoffthisfstudyAwasAtoSdetermineEtheEeffectRofDtheDcost ofD education onNtheEdecision of studentsSto choose an accounting study program, the effect of students 'perceptions on students' decision to choose an accounting study program and the effect of promotion on the decision of students choosing an accounting study program.This study uses primary data from answers to questionnaires distributed to all 2019 accounting study program students at SlametRiyadi University in Surakarta, Setia Budi University, Surakarta University, and Tunas Pembangunan University. The sampling technique uses purposive sampling method. The result of T count 2,470 with p-value 0,016 < 0.05 means that there is a positive and significant influence on the cost of education (X1) on the decision of students to choose an accounting study program (Y). H acyl t-,699 with a p-value of 0,487 > 0.05 means that any negative effects and no significant student perceptions (X2) the decision of the students choose courses accounting (Y). H acyl t count 0,314 with a p-value of 0,008 < 0,05 means there is a positive and significant effect of the promotion (X3 ) against the decision of the students choose courses accounting (Y). F test results of 5,071 with a p-value of 0.003 < 0.05, which means that simultaneously variable education costs (X1), student perceptions (X2), and promotions (X3) have a significant effect on students' decision to choose an accounting study program (Y) . The determination test shows the value of Adjusted R Square 0,156 concluded that the student decision variable can be explained by the three independent variables namely education costs, student perceptions, and promotions because the remaining Adjusted R Square 15 (100%-15% = 85%) isSexplainedDbyD the causes -Dother causes Soutside theEVmodel.
PENGARUH KONDISI KEUANGAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Pertambangan Subsektor Industri Batu Bara di Bursa Efek Indonesia Tahun 2015 - 2018) Maretta, Anis Lila; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

A going concern audit opinion is an unqualified audit opinion with an explanatory paragraph that contains a great deal of doubt about the sustainability of the company's business. The purpose of this study is to determine (1) The effect of financial conditions on going concern audit opinion (2) The effect of company size on going concern audit opinion. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study is the coal industry subsector mining company during the 2015 - 2018 observation period. The sampling technique in this study used a purposive sampling method. Data analysis techniques used in this study were descriptive analysis, logistic regression analysis test, overall model test, coefficient of determination and hypothesis testing (F test and T test). Based on the results of data analysis the influence of the company's financial condition on going concern audit opinion obtained a negative coefficient and significant effect. The effect of company size on going concern audit opinion obtained positive coefficient and no effect. Suggestions in this study are to expand the object of research on mining companies on the Stock Exchange, use a longer span of research and add variables in subsequent research.
PENGARUH KECERDASAN EMOSIONAL PERILAKU BELAJAR DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada UNISRI, UNIBA dan UNSA) Ikhsan, Fajar Nurul; Rispantyo, Rispantyo; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of emotional intelligence, learning behavior and spiritual intelligence on the level of understanding of accounting. This research was conducted on accounting study program students at UNISRI, UNIBA and UNSA, and the type of data used is quantitative data. The data source used is primary data. The entire population in this study were eighth semester students (8), samples that had taken 12 courses including: Introduction to Accounting, AKM 1, AKM 2, AKL 1, AKL 2, Auditing 1, Auditing 2, Cost Accounting, Accounting Systems, Accounting Public Sector, Accounting Information Systems, Accounting Theory. The sampling technique is done by using purposive sampling method. In this study shows that emotional intelligence learning behavior has a significant positive effect on the level of understanding of accounting, and spiritual intelligence has a significant positive effect on the level of understanding of accounting.
PENGARUH ILMU AKUNTANSI DAN MINAT PENCATATAN AKUNTANSI TERHADAP KEBERHASILAN USAHA MIKRO DI KABUPATEN KARANGANYAR Triasanti, Anindita; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Micro Business has a very important role for financial development in certain areas. The purposenofnthisnstudynwasntonanalyzenthensignificancenof the influencenofnaccounting science andnaccounting record interest in the success of microbusinesses innKaranganyarnRegency. Thenpopulationnofnthisnresearchnis all business operators in Karanganyar Regency, amounting to 46,000 micro businesses, while the sample ofnthisnstudynisn100nbusinessnoperators. The researchnmethod uses dmultiple nlinearn regressionn analysisn methods. Thenresults showed simultaneously that accounting sciencenvariablesnand accounting record interestsnhadnanpositivenandnsignificantneffectnonnthensuccessnofnmicrobusinesss innKaranganyar Regency.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada OPD Kabupaten Sukoharjo) Handayani, Putri Nur; Rispantyo, Rispantyo; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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This study aims to determine the effect of application of government accounting standards on quality of region’s government financial reports, the effect of human resource competencies on quality of regions’s government financial reports, the effect of the role of internal audit on quality of regin’s government financial reports, and to determine the effect of the application of government accounting standards, human resources, the role of internal audits on the quality of region’s government financial reports. This study belongs to quantitative research. The sample was determined by purposive sampling technique used 161 sample. Data analysis was done by using multiple regression with the help of SPSS V21 software. The results showed that the application of government accounting standards had a positive and significant effect on the quality of region’s government financial report, human resource competence had a positive and significant effect on the quality of region’s government financial reports, the role of internal audit had a positive and significant effect on the quality of region’s government financial reports, and the application of government accounting standards, human resource competencies, the role of internal audit had a significant effect on the quality of region’s government financial reports.
PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta) de Jesus Ximenes, Maria Angelina Antonio Modesta; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The purpose of this study is to analyze the effect of time pressure on frauddetection, profesional skepticism towards fraud detection. This study uses primarydata from answers to questionnaires distributed to all auditors in the cities ofSurakarta and Yogyakarta. The Sampling technique uses the Probability Samplingmethod with random Sampling Samples. The results of this study simultaneouslyvariable time pressure and professional skepticism have significant effect on frauddetection while the professional skepticism factor has a positive and significanteffect on fraud detection.
Co-Authors Ade Irma, Fitria Agustiana, Wiwik Alnisa, Marhany Erlin Amperawati, Endang Dwi Anita Trisiana, Anita Arie Wibowo AYU WULANSARI, AYU Bambang Widarno Betriana, Abeta Darmanta, Darmanta de Jesus Ximenes, Maria Angelina Antonio Modesta DEWI SAPTANTINAH PUJI ASTUTI DJOKO KRISTIANTO Djuminah Djuminah, Djuminah Erna Setiany ERNI WIDAJANTI Fadjar Harimurti Handayani, Putri Nur Handoyo, Sigit Dwi Hartoko, Sri Hidayati, Kanitha Hosana, Amanda Thea Ikhsan, Fajar Nurul Malinda, Charly Manek, Maria Venty Maretta, Anis Lila Muchamad Arifin Mustofa, Amien Ningsih, Hayu Wulan Oktaviani, Catur Pratiwi, Maharani Putri Prawesti, Berliana Bintang Cahyaning Primadewi, Erika Pujiastuti, Hartini Putri Utami, Putri Putri, Avitsah Mada Fasi Putri, Ine Noviana Rachmawati, Ruly Rahmawati, Rahmawati Rita Noviani, Rita Rosa, Cindy Alfira Rudianto, M. Santosa, Ridho Nugroho Putra Saputri, Sindi Setya Aji, Musliamawan Sri Mulyani Sriwidodo, Untung Sugiaryo, Sugiaryo Sunarti Suprayitno Suprayitno Suprihatmi Sri Wardiningsih Suryani, Linda Titik Haryani Tri Wahyu Ningsih Triasanti, Anindita Windiyastutik, Arida Tri Wulandari Wulandari