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All Journal IKRA-ITH EKONOMIKA Jurnal Riset Akuntansi dan Bisnis Indonesia
Zulkifli Zulkifli
Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH JENJANG PENDIDIKAN DAN KEMAMPUAN MENYUSUN LAPORAN KEUANGAN TERHADAP KINERJA OPERASIONAL UMKM Zulkifli Zulkifli; Agung Slamet Prasetyo; Ayu Putri Perwitasari
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v3i1.683

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jenjang pendidikan dan kemampuan menyusun laporan keuangan secara parsial maupun simultan terhadap kinerja operasional UMKM. Jenis penelitian ini adalah penelitian kuantitatif. Data dalam penelitian menggunakan data primer yang diperoleh dari penyebaran kuesioner yang diisi langsung oleh pemilik toko atau manager di toko alat jahit yang tersebar di wilayah Yogyakarta. Penelitian ini dilakukan menggunakan metode Convenience Sampling dengan memberikan sejumlah kuesioner kepada kepala toko dan manager toko. Kuesioner diberikan kepada pemilik toko dan manager, karena mereka memiliki pengetahuan dan kemampuan dibidang menyusun laporan keuangan dibandingkan karyawan lainnya. Jumlah sampel pada penelitian ini adalah sebanyak 50 responden dari keseluruhan populasi. Teknik analisis data menggunakan uji asumsi klasik dan regresi linear berganda dengan menggunakan SPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa: (1) Jenjang Pendidikan berpengaruh terhadap kinerja operasional UMKM dengan signifikansi 0,027 kurang dari 0,05. Kemampuan Menyusun Laporan Keuangan tidak berpengaruh terhadap Kinerja Operasional UMKM dengan signifikansi 0,006 kurang dari 0,05. (3) Secara simultan latar belakang pendidikan dan kemampuan menyusun laporan keuangan berpengaruh terhadap kinerja operasional UMKM dengan nilai signifikansi 0,000 kurang dari 0,05. Berdasarkan uji koefisien determinasi (R2) sumbangan pengaruh variabel independen (X) terhadap variabel dependen (Y) sebesar 17,0% dan sisanya 83,0% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian.
PENGARUH PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN Diah Lestari; Zulkifli Zulkifli
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v3i3.783

Abstract

This aims to examine the effect of Corporate Social Responsibility (CSR) on the company financial performance. In this study, the company financial performance is measured by Return on Equity (ROE) and Return on Assets (ROA). Corporate Social Responsibility (CSR) as an independent, variable Return on Equity (ROE) and Return on Assets (ROA) as dependent variables. The sample of this study is the oil and gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Data were collected by documentary method and literature study. Sample selection using purposive sampling method and obtained 11 companies. This study used multivariate regression analysis to analyze the data. The results show that Corporate Social Responsibility (CSR) has a positive and significant effect on the company financial performance as measured by Return on Assets (ROA) and has a negative effect on Return on Equity (ROE).
Pengaruh Pengetahuan Pajak Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Di Kabupaten Sleman Daerah Istimewa Yogyakarta Fensiana Moi; Zulkifli Zulkifli
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7087

Abstract

This study was conducted to analyze the effect of tax knowledge, taxpayer awareness, and tax sanctions on taxpayer compliance in Sleman. The independent variables examined in this research were tax knowledge, taxpayer awareness, and tax sanctions, while taxpayer compliance served as the dependent variable. This study employed a quantitative research approach, with data collected through questionnaires distributed to taxpayers in Sleman Regency. The study involved 127 respondents selected using a purposive sampling technique. Data were analyzed using SPSS through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination analysis. Partially, tax knowledge had a positive and significant influence on taxpayer compliance with a significance level of 0.000. Taxpayer awareness also showed a positive and significant effect on taxpayer compliance with a significance value of 0.000. Furthermore, tax sanctions were found to have a positive and significant effect on taxpayer compliance with a significance value of 0.004. Simultaneously, tax knowledge, taxpayer awareness, and tax sanctions significantly affected taxpayer compliance
Co-Authors Agung Slamet Prasetyo Ayu Putri Perwitasari Diah Lestari Fensiana Moi