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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Bisnis dan Kewirausahaan Mamangan Social Science Journal
Wulandari, Amy
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Kinerja Keuangan Untuk Menilai Tingkat Kesehatan KSPPS Bmt Syari’ah Mandiri Ampel Boyolali eko, ekotriyanto; Wulandari, Amy; Jalari, Muhammad; Rahmawati, Nabila Ishika
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 3 No 2 (2023): Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v3i2.191

Abstract

This study aims to analyze financial performance to assess the soundness of KSPPS BMT Syari'ah Mandiri Ampel Boyolali in 2020-2022. This type of research is descriptive research with a qualitative approach. Measuring financial ratios is based on the provisions of the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs in the Field of Health Assessment of Savings and Loans Cooperatives and Sharia Financing Number 07/Per/Dep.6/IV/2016. The results of this study are 1) The aspect of capital obtained from the ratio of own capital to total assets for three consecutive years in the unhealthy category, while the ratio of own capital adequacy is in the fairly healthy category. 2) The aspect of earning assets is the ratio of the volume of loans to members to the volume of loans given in the current category. 3). The aspect of efficiency, from the ratio of operating expenses to gross participation in the less efficient category and the ratio of service efficiency in the not good category. 4) The aspect of liquidity, from the cash ratio in the quite liquid category, while the ratio of financing provided to funds received shows the liquid category. 5) Aspects of independence and growth, the ratio of asset profitability shows a low category, the ratio of own capital profitability scores is in the sufficient category, while the ratio score of operational independence is in the high category
ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI BERDASARKAN GENDER, JENIS PEKERJAAN DAN TINGKAT PENDIDIKAN Gea, Johan Putra Jaya; Purwanto, Hari; Triatmaja, Nur Asih; Wulandari, Amy
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1066

Abstract

This study aims to identify differences in the number of taxpayers at KPP Pratama Boyolali based on gender, type of work, and level of education. Data was collected through questionnaires which were distributed to one hundred people who answered. The Kruskal-Wallis method and independent t-test were used to test the hypotheses and analyze the data. The results of the study show that, although there is no difference between female and male taxpayers in the level of fulfillment of individual tax obligations, there is a difference between taxpayers who are employees and those who are not. In addition, this study found that there are differences in individual taxpayer compliance based on educational level, such as SMA-equivalent, Diploma 3, Bachelor, Diploma 4, Masters, or Doctoral.
PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Boyolali) Sufiyanto, Riyan; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih; Dwi Pratiwi, Yunita; Wulandari, Amy
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1115

Abstract

Taxes are an important factor in state financing. The Directorate General of Taxes explores various approaches to increasing public compliance with tax obligations. This study examines how taxpayer compliance increases through the implementation of tax socialization, application of tax sanctions, and taxpayer knowledge. This research was conducted on people who were registered as taxpayers at the Pratama Boyolali checkpoint. The Slovin formula was used to determine the number of samples to obtain 100 respondents who were met by chance. The analysis used is multiple linear regression analysis. The test results show that each variable of tax socialization, tax sanctions, and taxpayer knowledge partially has a positive and significant effect on taxpayer compliance. Simultaneous tests produce similar results, namely the independent variables are positively related to taxpayer compliance.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA EKOWISATA TAMAN AIR INDONESIA KABUPATEN BOYOLALI TAHUN 2013-2022 Cahyani, Aisyah Nur; Purwanto, Hari; Dwi Pratiwi, Yunita Niqrisah; Triatmaja, Nur Asih; Wulandari, Amy
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1122

Abstract

The primary aim of a company is to achieve a specific level of profitability. Profitability encompasses different ratios, but this study specifically focuses on the ROA (Return On Assets) ratio, which is calculated by dividing net income by total assets. The objective is to determine the profit percentage generated by the company during a specified period. This research seeks to assess the effects of cash flow, accounts receivable management, and inventory management on the profitability of Ecotourism at the Indonesian Water Park in Boyolali Regency from 2013 to 2022. The sampling technique utilized in this study is purposive sampling, which involves selecting samples based on specific criteria. The data considered will be the financial statements of the company. The findings of the study suggest that cash flow and inventory management do not exert significant influence on profitability. However, when examined collectively, cash flow, accounts receivable management, and inventory management collectively affect the profitability of Ecotourism at the Indonesian Water Park in Boyolali Regency.
PERAN INTELLECTUAL CAPITAL PADA KEUNGGULAN KOMPETITIF UMKM MELALUI PEROLEHAN SUMBER DAYA (Studi Pada UMKM Souvenir Di Solo Raya) Rosita, Rosita; Susanto, Heri; Kusasih, Ida Ayu Kade Rachmawati; Wulandari, Amy; Ardi, Rudi Prasetyo
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1266

Abstract

MSMEs should have the resources to survive and develop in the long term. The resources required can be tangible or intangible resources. This research examines the influence of the owner's Intellectual Capital (IC) on the acquisition of resources which will then influence sustainable competitive advantage. The respondents used were MSMEs making wooden souvenirs from 7 cities, namely Surakarta, Sragen, Sukoharjo, Wonogiri, Klaten, Boyolali and Karanganyar. From the 120 MSMEs who were respondents, the results showed that Intellectual Capital had a significant effect on sustainable competitive advantage, Intellectual Capital had a significant effect on Resource Acquisition, Resource acquisition had a significant effect on sustainable competitive advantage, and Intellectual Capital (IC) through resource acquisition had no significant effect towards Sustainable Competitive Advantage.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Asih Triatmaja, Nur; Niqrisah Dwi Pratiwi, Yunita; Sulistiyowati, Arrin; Wulandari, Amy; Ningtyas, Rismawati Wahyu
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1380

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, ukuran perusahaan dan profitabilitas terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Data penelitian diperoleh dari pusat informasi pasar modal (PIPM) Makassar, perwakilan PT. Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah Perusahaan makanan dan minuman Yang Terdaftar Di BEI. Hasil penelitian ini menunjukkan bahwa: 1) Debt to equity ratio menunjukkan adanya arah pengaruh negatif tidak signifikan, hal ini berarti semakin turun nilai DER maka akan diikuti peningkatan harga saham, 2) Debt to asset ratio menunjukkan adanya pengaruh negatif tidak signifikan, hal ini berarti jika terjadi peningkatan nilai DAR maka akan diikuti oleh penurunan harga saham, 3) Ukuran perusahaan menunjukkan adanya pengaruh yang positif tidak signifikan, hal ini menunjukkan hubungan antara size dengan harga saham berbanding terbalik, hal ini berarti bahwa apabila size meningkat, maka harga saham akan mengalami penurunan, 4) Return on asset menunjukkan pengaruh yang negatif tidak signifikan, hal ini berarti asset yang dimiliki perusahaan tidak dapat mempengaruhi perubahan harga saham, 5) Return on equity menunjukkan adanya arah pengaruh yang positif signifikan, hal ini berarti apabila terjadi peningkatan ROE maka akan diikuti peningkatan harga saham dan 6) Net profit margin (NPM) menunjukkan adanya arah pengaruh positif tidak signifikan, hal ini berarti bahwa saat laba bersih naik, total penjualan pun akan naik yang berdampak tingginya biaya yang dikeluarkan sehingga NPM tidak mempengaruhi perubahan harga saham.
Knowledge Management Dosen Terhadap Kompetensi Mahasiswa Akuntansi Pada Perguruan Tinggi Rosita, Rosita; Susanto, Heri; Kade R.K., Ida Ayu; Wulandari, Amy
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i2.2252

Abstract

Permasalahan kompetensi akuntansi dalam proses pembelajaran pasca pandemi Covid-19 saat ini masih perlu perhatian. Penelitian-penelitian yang berkaitan dengan isu kompetensi pembelajaran akuntansi dimasa pandemi Covid-19 sudah banyak diteliti. Tetapi penelitian tersebut lebih banyak melihat dari sisi motivasi belajar, pengetahuan, ketrampilan, IPK, sikap mahasiswa, minat mahasiswa dan kemampuan mahasiswa dalam beradaptasi ditengah pandemi. Pada aspek dosen sebagai tenaga pengajar belum banyak dieksplorasi. Banyak penelitian belum melihat knowledge management dosen dalam beradaptasi dengan pembelajaran online, bagaimana kemampuan konseptual, situasional, instruksional dan penguasaaan teknologi pembelajaran online. Langkah awal dari penelitian ini adalah mengumpulkan data-data yang berhubungan dengan obyek yang akan digunakan sebagai sample yaitu dosen perguruan tinggi jurusan akuntansi di DI YOGYAKARTA. Selanjutnya akan melakukan observasi dan penyebaran kuisioner sebagai sarana untuk memperoleh data yang akan diolah dan dianalisis dengan menggunakan teknik analisis regresi. Hasil penelitian pemahaman TIK dosen tidak signifikan berpengaruh terhadap kompetensi mahasiswa sedangkan variabel sikap dosen dan personil KM berpengaruh signifikan terhadap kompetensi mahasiswa.
PENGARUH KOMPETENSI APARATUR PENGELOLA DANA DESA, SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGGUNAAN SISKEUDES TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DI KECAMATAN SIMO) Putri Unsa, Fasiha; Wulandari, Amy; Suryana, Alean Kistiani Hegy; Niqrisah Dwi Pratiwi, Yunita
EKOBIS Vol 12 No 2 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui secara parsial pengaruh kompetensi aparatur pengelola dana desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan penggunaan siskeudes terhadap akuntabilitas pengelolaan dana desa didesa se-Kecamatan Simo. Teknik pengumpulan data melalui kuisioner, jumlah sampel sebanyak 44 responden yang ditetapkan menggukan teknik purposive sampling. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linier berganda. Teknik pengujian data pada penelitian ini adalah uji instrumen data meliputi uji validitas dan uji reliabilitas, uji asumsi klasik meliputi uji normalitas, uji multikolonieritas, uji heteroskedastisitas dan uji autokorelasi, uji hipotesis meliputi uji parsial (uji t), uji simultan (uji F) dan koefisien determinasi (R2). Berdasarkan hasil uji t diketahui nilai signifikasi masing-masing variabel independen adalah X1 0,009 < 0,05 , X2 0,000 < 0,05, X3 0,038 < 0,05 dan X4 0,000 < 0,05. Maka disimpulkan bahwa variabel kompetensi aparatur pengelola dana desa, sistem pengendalian internal dan pemanfaatan teknologi informasi berpengaruh positif terhadap akuntabilitas dana desa. Sedangkan variabel penggunaan siskeudes berpengaruh negatif terhadap akuntabilitas pengelolaan dana desa, karena diketahui dalam analisis regresi linier berganda pada variabel tersebut menunjukkan arah yang negatif. Kata kunci : Akuntabilitas, Kompetensi, Sistem Pengendalian Internal, Pemanfataan Teknologi Informasi, Penggunaan Siskeudes.
PENGARUH MOTIVASI, LITERASI PERPAJAKAN DAN PERTIMBANGAN PASAR TERHADAP MINAT MAHASISWA AKUNTANSI DALAM BERKARIR DI BIDANG PERPAJAKAN (STUDI KASUS DI PRODI AKUNTANSI UIN SURAKARTA) Zahra Wulandari, Yunita; Niqrisah Dwi Pratiwi, Yunita; Wulandari, Amy
EKOBIS Vol 12 No 2 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, literasi perpajakan dan pertimbangan pasar terhadap minat mahasiswa akuntansi dalam berkarir di bidang perpajakan studi kasus di program studi akuntansi UIN Surakarta. Populasi penelitian ini berjumlah 100 responden menggunakan purposive sampling. Pengumpulan data dilakukan dengan penyebaran kuesioner. Teknik analisis data menggunakan teknik kuantitatif menggunakan uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, analisis regresi linear berganda, koefisien determinasi, uji t dan uji F. hasil penelitian: 1) Pengujian H1 menyatakan bahwa motivasi berpengaruh terhadap minat mahasiswa, maka Ha diterima H0 ditolak ini dibuktikan dengan nilai sig 0,043 < 0,05. 2) Pengujian H2 menyatakan bahwa literasi perpajakan berpengaruh terhadap minat mahasiswa, maka Ha diterima H0 ditolak ini dibuktikan dengan nilai sig 0,009 < 0,05. 3) Pengujian H3 menyatakan bahwa pertimbangan pasar berpengaruh terhadap minat mahasiswa, maka Ha diterima H0 ditolak ini dibuktikan dengan nilai sig 0,000 < 0,05. 4) Pengujian H4 menyatakan bahwa motivasi, literasi perpajakan dan pertimbangan pasar secara simultan berpengaruh positif signifikan terhadap minat mahasiswa dalam berkarir di bidang perpajakan. Kata kunci : literasi, motivasi, dan pertimbangan pasar ABSTRACT This research aims to determine the influence of motivation, tax literacy and market considerations on accounting students' interest in pursuing a career in taxation, case studies in the UIN Surakarta accounting study program. The population in this study with a sample of 100 respondents used purposive sampling. Data collection uses Google Form. Data analysis techniques use quantitative techniques using validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, coefficient of determination, t test and F test. Research results: 1) Testing H1 states that motivation has an effect regarding student interest, then Ha is accepted. H0 is rejected. This is proven by a sig value of 0.043 < 0.05. 2) Testing H2 states that tax literacy influences student interest, so Ha is accepted. H0 is rejected. This is proven by a sig value of 0.009 < 0.05. 3) Testing H3 states that market considerations influence student interest, so Ha is accepted. H0 is rejected. This is proven by a sig value of 0.000 < 0.05. 4) Testing H4 states that motivation, tax literacy and market considerations simultaneously have a significant positive effect on students' interest in a career in the field of taxation. Keywords: literacy, motivation, and market considerations
Digitalization of Tourism in the Development of Samiran Tourism Village Based on Community Based Tourism in Selo, Boyolali Hartini, Sri; Wulandari, Amy; Setiawan, Feri; Puspitasari, Ayu
Jurnal Mamangan Vol 13, No 2 (2024): Special Issue: Jurnal Ilmu Sosial Mamangan, Accredited 2 (SK Dirjen Ristek Dikt
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v13i2.5449

Abstract

Tourism digital transformation can make it easier for tourists to access all forms of information about tourism destinations. The digitalization of tourism is a step forward in responding to the current civilization of society which is oriented towards digital media in meeting the need for tourism. The aim of this research is to identify and analyze 1) the form of tourism digitalization that must be implemented in the development of Dewi Sambi; 2) Forms of community participation in supporting the development of Dewi Sambi Digitalization; and 3) Obstacles encountered in developing digitalization of Dewi Sambi tourism. The urgency of conducting this research is because tourism digitalization is a very important strategy as a means of providing information, introducing, communicating and promoting the beauty and uniqueness of Dewi Sambi so that it has an impact on the development of Dewi Sambi and the lives of its people.  The development of digitalization is studied through Afnarius' Digital Tourism theory. This research uses a qualitative method with a PAR (Participatory Action Research) approach. Data collection techniques were carried out with involved participants (participant observation) and independent interviews This research resulted in 1) In developing the digitalization of tourist villages, Dewi Sambi Management and the community, both Homestay owners and Samiran Asri MSMEs, were able to implement and optimize the digital marketing media they currently have, such as websites, WhatsApp, Instagram, TikTok, Facebook and Google; 2) People try to actively use social media, take part in digital marketing training, and are willing to use paid WiFi every month; 3) The obstacles that arise in the development of tourism digitalization are the lack of public knowledge about digital marketing platforms and the lack of ability of the public to create media content. In the end, this research is expected to provide benefits to the community, the management of Dewi Sambi, and relevant stakeholders to be able to develop the digitalization of tourism.
Co-Authors Ardi, Rudi Prasetyo Asih Triatmaja, Nur Ayu Puspitasari, Ayu Ayu Safitri, Vina Cahyani, Aisyah Nur Dwi Pratiwi, Yunita Dwi Pratiwi, Yunita Niqrisah eko, ekotriyanto Gea, Johan Putra Jaya Hari Purwanto Hegy Suryana, Alean Kistiani Heri Susanto Jalari, Muhammad Kade R.K., Ida Ayu Kistiani Hegy Suryana, Alean Kusasih, Ida Ayu Kade Rachmawati Ningtyas, Rismawati Wahyu Niqrisah Dwi Pratiwi, Yunita Nur Asih Triatmaja Putri Unsa, Fasiha Rahmawati, Nabila Ishika Rosita Rosita Setiawan, Feri Sri Hartini Sufiyanto, Riyan Sulistiyowati, Arrin Suryana, Alean Kistiani Hegy Triatmaja, Nur Asih Warsiti Yunita Niqrisah Dwi Pratiwi Zahra Wulandari, Yunita