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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA DALAM BERKARIR SEBAGAI KONSULTAN PAJAK Utami, Putri; Rispantyo, Rispantyo
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Interest is a human tendency regarding things that attract their attention which encourages or motivates people to do or choose things they find interesting after various considerations. This research was conducted with the aim of finding out what factors influence accounting students attract in choosing a job as a tax consultant. The factors measured include: perception, tax knowledge, job market considerations and financial rewards. This research uses a survey method using a questionnaire distributed to accounting students from private universities in the city of Surakarta class of 2020. The sample in this study was 68 students calculated using the Slovin Formula. This research analysis uses descriptive statistical tests, classical assumption tests and hypothesis tests using the SPSS Version 25 application. The research results show that perception, tax knowledge, job market considerations and financial prices had a partially positive and significant effect on students interest in pursuing a job as a tax consultant.
Tax Incentives and Business Performance: Impact on Sustainability of MSMEs in Surakarta City Harimurti, Fadjar; Rispantyo, Rispantyo
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1187

Abstract

This research aims to analyze the influence of tax incentives on MSME performance and sustainability in the city of Surakarta. Data was collected through a survey of MSME players and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The research results show that tax incentives have a positive and significant influence on MSME performance (path coefficient = 0.506, p < 0.001) and business sustainability (path coefficient = 0.253, p = 0.040). In addition, the performance of MSMEs contributes significantly to sustainability (path coefficient = 0.381, p = 0.002). These findings underscore the importance of supportive fiscal policies, such as tax incentives, to improve operational efficiency, strengthen liquidity, and facilitate sustainable investment. The implications of this research include the need for more specific fiscal policies to encourage sustainability, educating MSMEs about the benefits of sustainability, and further research on less accessible sectors, such as the creative economy and technological innovation.
PENCIPTAAN IDENTITAS BATIK SEDULUR SIKEP DENGAN PEMBERDAYAAN KELOMPOK BATIK DESA SUMBER DI KABUPATEN BLORA Rudianto, M.; Rahmawati, Rahmawati; Amperawati, Endang Dwi; Djuminah, Djuminah; Hartoko, Sri; Noviani, Rita; Rispantyo, Rispantyo; Malinda, Charly; Setiany, Erna; Mulyani, 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

Sedulur Sikep atau yang dikenal sebagai Masyarakat Samin menyebar di berbagai daerah di Kabupaten Blora, Pati, Bojonegoro dan sekitarnya. Sedulur Sikep merupakan masyarakat Suku Jawa yang mengikuti pemahaman dan perilaku seora tokoh pada masa sebelum kemerdekaan yang bernama Samin Surosentiko. Salah satu kelompok pemukiman Sedulur Sikep adalah di Dusun Tambak, Desa Sumber, Kecamatan Kradenan, Kabupaten Blora, Jawa Tengah. Pakaian adat yang digunakan merupakan pakaian Jawa yang banyak dipakai oleh masyarakat Jawa pada umumnya. Sedulur Sikep membutuhkan pakaian untuk digunakan dalam berbagai acara perkumpulan, tidak mengubah adat kebiasaan pakaian yang sering digunakan tetapi dibutuhkannya penguat identitas Sedulur Sikep. Solusi yang ditawarkan oleh Tim Pengabdian Kepada Masyarakat (PKM) Kerjasama adalah perancangan desain motif batik identitas Sedulur Sikep dengan pemberdayaan masyarakat Desa Sumber. Di Desa Sumber tedapat Kelompok Batik dengan nama Batik Manggar, usaha dalam memproduksi kain batik di tingkat lokal. Kelompok Batik Manggar dilibatkan dalam produksi kain batik bagi Sedulur Sikep. Tim PKM Kerjasama dapat melakukan pelatihan dan pendampingan dalam: perancangan motif, penyediaan bahan dan peralatan batik, serta proses produksi batik. Produksi batik dengan menerapkan teknik batik cap kertas, yang merupakan pengembangan teknik batik cap untuk memperoleh kemudahan dan keterjangkauan dalam pembuatan alat cap. Kegiatan menghasilkan luaran artikel ilmiah pengabdian masyarakat, publikasi media, dan pendaftaran Hak Kekayaan Intelektual (HKI) motif batik identitas Sedulur Sikep.