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All Journal Kiat Bisnis Jurnal Penelitian Ekonomi dan Bisnis JBTI : Jurnal Bisnis : Teori dan Implementasi Riset Akuntansi dan Keuangan Indonesia Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT AFRE Accounting Financial Review International Journal of Economics, Business and Accounting Research (IJEBAR) Reswara: Jurnal Pengabdian Kepada Masyarakat Widya Accarya Jurnal Riset Akuntansi dan Keuangan Jurnal Masyarakat Indonesia Widya Dharma Journal of Business Journal of Economics, Business, Accounting and Management Jurnal Pengabdian Widya Dharma Jurnal Akuntansi
Syska Lady Sulistyowatie
Universitas Widya Dharma Klaten
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Quality of Education Services and Community Satisfaction with SDIT Using The Servqual Model Syska Lady Sulistyowatie; Arif Julianto Sri Nugroho; Abdul Haris; Agung Nugroho Jati; Tasari
Widya Accarya Vol 15 No 1 (2024): Widya Accarya
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Dwijendra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46650/wa.15.1.1529.26-34

Abstract

This research develops a model through measuring the quality of educational services towards the competitive excellence of SDIT (Integrated Islamic Primary Schools). This research aims to test the gap scores for each dimension of each SDIT, thus it can determine the right marketing strategy to satisfy and increase the interest of new students’ parents who believe that their children will receive an education at an excellent Islamic Elementary School. The research was using a quantitative approach through respondent description, item validity and reliability, and ServQual model statistical tests. The population in the research was all people who believe in Integrated Islamic Primary School education in Klaten Regency. This research used a purposive sampling technique of 100 respondents. The attributes in the questionnaire were adapted from the ServQual concept which is suitable in the realm of educational research including tangibles, reliability, responsiveness, assurance and empathy. Quantitative tests include validity tests, item reliability and ServQual confirmation tests. The test results of validity and reliability were valid and reliable. The confirmation test score has a positive average value of 60.27 with the lowest positive value in the reliabilities dimension of 28.45, followed by tangibles 34.28, responsiveness 72.58 assurance 88.44 and empathy has the highest value of 127.60. Improvement efforts must continue to be made by the SDIT management with an emphasis on improving the value that still has the lowest positive dimension followed by the next positive value. Increasing the quality of SDIT's educational services by implementing the Total Quality Management concept optimally will lead to increased community satisfaction and strengthened SDIT's competitive performance in the future.
PANDEMIC COVID-19: DAMPAK TERHADAP KEPATUHAN WAJIB PAJAK Sulistyowatie, Syska Lady; Amelia, Rizky Windar; Pratomo, Sigit Adhi
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 01 (2023): APRIL 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i01.115

Abstract

The application of the self-assessment system in Indonesia is very influential on tax revenue, this happens not because taxpayers are not willing to pay their taxes but they do not have knowledge of how to calculate, pay and report their taxes. The Covid-19 pandemic that occurred has affected the economy in Indonesia which has an impact on tax revenues in 2020. This qualitative research analyzes how the impact of the Covid-19 pandemic has on taxpayer compliance. Interviews were conducted on 27 taxpayers who had good knowledge about taxes and the remaining 8 other taxpayers had minimal tax knowledge. The results of the interviews are used as statements as research data. Keywords: Tax religiosity, Tax morale, Tax knowledge, Tax sanctions, and Tax service
KEPATUHAN WAJIB PAJAK UMKM BATIK KABUPATEN BANTUL Pratomo, Sigit Adhi; Amelia, Rizky Windar; Sulistyowatie, Syska Lady
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.197

Abstract

SMEs are businesses that can still run in the midst of a crisis. The classic problem that often arises is the low level of tax payment by SMEs. So with PP No. 23 of 2018 which took effect on July 1, 2018 where the government reduced the final tax rate for SMEs from 1% to 0.5%, it is hoped that it will be able to increase taxpayer awareness to comply with paying taxes. In this study, the factors taken are Taxation Socialization, Fiscal Services, and Implementation of the Self Assessment System. This research was conducted on batik SMEs taxpayers in Bantul Regency, the purpose of this study was to determine how much influence the level of Tax Socialization, Fiscal Services, and Implementation of the Self Assessment System on taxpayer compliance. The population is SMEs batik taxpayers in Bantul Regency. The results of the study are 1) that the results of the F test simultaneously the variables of taxation socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance. 2) The results of the t test partially the three variables of tax socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance. Keywords: SMEs, Tax Compliance, SMEs Tax.
FAKTOR-FAKTOR TERBITNYA SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) : FAKTOR-FAKTOR TERBITNYA SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) (Studi Kasus Kantor Umatun Markhumah Tax Consulting) Maulida, Yunita Ivi; Sulistyowatie, Syska Lady; Amelia, Rizky Windar
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.199

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana konsultan pajak mengatasi permasalahan yang disebabkan oleh diterbitkannya SP2DK terhadap Wajib Pajak. Metode penelitian yang digunakan adalah deskriptif kualitatif. Populasi dalam penelitian ini adalah 260 pajak wajib yang memperoleh SP2DK dan melakukan konsultasi perpajakan Kantor Konsultan Pajak Umatun Markhumah Tax Consulting pada tahun 2017-2021. Sampel dalam penelitian ini adalah 166 pajak wajib yang memperoleh SP2DK karena memiliki kriteria tertentu yang melakukan konsultasi perpajakan Kantor Konsultan Pajak Umatun Markhumah Tax Consulting pada tahun 2017-2021. Hasil penelitian diketahui faktor yang menjadi penyebab terbitnya SP2DK adalah Wajib Pajak yang lalai 9 perubahan harta setiap tahun pada saat pelaporan SPT Tahunan dan adanya kecocokan antara SPT Tahunan dengan SPT Masa PPN yang dilaporkan karena terdapat omset yang belum dilaporkan.
PEMBELAJARAN BAHASA JAWA TUTUR PAMBAGYA HARJO MANTEN DAN LAYU-LAYU SEBAGAI UPAYA MENINGKATKAN PERAN DOSEN DAN MAHASISWA DI MASYARAKAT Anisa, Ike; Sulistyowatie, Syska Lady; Suranto, Much; Marjukah, Anis; Tasari; Pratomo, Sigit Adhi; Susatya, Jajang; Nugroho, Arif Julianto Sri
WIDHARMA - Jurnal Pengabdian Widya Dharma Vol. 3 No. 01 (2024): Januari 2024
Publisher : LPPM Universitas Widya Dharma Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/widharma.v3i01.191

Abstract

  Kegiatan pelatihan pembelajaran Bahasa Jawa tutur pambagya harjo manten dan layu-layu ini bertujuan meningkatkan peran dosen dan mahasiswa di masyarakat dalam upaya meningkatkan ketrampilan berbahasa dalam ranah kegiatan pengabdian kepada masyarakat. Desain kegiatan berupa pembelajaran praktik nyata Bahasa Jawa secara lengkap. Hasil kegiatan diperoleh perubahan positif dan signifikan dimana uji pre-test dan post-test signifikan ada perubahan pengetahuan dan ketrampilan baik oral maupun praktik bagi dosen dan mahasiswa di hadapan masyarakat tentang kemampuan tutur  Bahasa Jawa kegiatan atur pambagya harjo manten dan layu-layu.
COGNITIVE BIAS AND BEGINNER INVESTORS Trisilo, Rismanto Gatot; Christanti, Paramita Lea; Sulistyowatie, Syska Lady
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14853

Abstract

Forex investment is one of the investment instruments that is popular among the people of Indonesia. However, forex investment also has high risks, so it is important for investors to understand the factors that can affect their investment decisions, this study aims to test the influence of recency bias and familiarity bias on the decision-making of beginner investors in forex investment, this study uses a quantitative method with a survey design and the population of this study is students of the management study program UNIWDHA Klaten who have received learning about the stock market and forex and becoming a beginner investor, the research sample amounted to 47 people. From the results of this study, recency bias and familiarity bias are equally significant in influencing the decisions of novice investors, although recency bias has a greater influence than familiarity bias, from this result hopefully it can help in making investment decisions in the future
Implementasi good corporate governance, whistleblowing system dan risiko sanksi pajak terhadap kepatuhan wajib pajak Sulistyowatie, Syska Lady; Pahlevi, Reza Widhar
Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/bs97xt84

Abstract

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance. Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.
Analisis Theory of Planned Behavior Terhadap Niat Berwirausaha Mahasiswa Universitas Widya Dharma Klaten Rizky Windar Amelia; Syska Lady Sulistyowatie
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.3997

Abstract

This study aims to examine the variables in the theory of planned behavior on the entrepreneurial intention of Widya Dharma University students, Klaten. These variables include behavioral attitudes, subjective norms, and perceptions of behavioral control. The independent and dependent variables used in this research adopted the model of Mwiya et al. (2017). With a total of 90 respondents coming from students who have taken Entrepreneurship courses at Widya Dharma University Klaten as the sample of this study. Based on the results of data analysis using Multiple Regression with SPSS 20.0, it shows that subjective norm variables and perceived behavioral control can influence students' entrepreneurial intentions. Keywords: Behavioral Attitudes, Subjective Norms, Perceived Behavioral Control, and Entrepreneurial Intention
How is using of the Indonesian Banking Environmental Disclosure with GRI? Amelia, Rizky Windar; Wicaksana, Aditya Pandu; Zulvina, Desi; Sulistyowatie, Syska Lady
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 2 (2021): September 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i2.4355

Abstract

This study aims to determine how the differences in environmental disclosure in conventional banking with Islamic banking using the GRI index. This study found that conventional banking has a higher environmental disclosure than Islamic banking. In addition, the results of this study state that the disclosure of the Islamic banking environment is more representative when using the ISR index when compared to the GRI index. The data used are in the form of annual reports and sustainability reporting of conventional banking companies and Islamic banking listed on the Indonesia Stock Exchange in 2019. The data analysis technique used in this study is content analysis and statistical tests to confirm the results. Keywords: environmental disclosure, GRI index, ISR index, Indonesian Banking
Pelatihan Metode Riset Konsep Layanan Rumah Sakit Syariah Bagi Pegawai RSUI Klaten Winarno Heru Murjito; Hartanto; Hersulastuti; Syska Lady Sulistyowatie; Tasari
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 02 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i02.245

Abstract

This Community Service Activity is an investigation of scientific activities related to problems in the field of science based on sharia-based health services. The purpose of the research training activity for education and training for employees at three Islamic General Hospitals (RSUI) is to train, answer and practice learning comprehensive sharia concepts based on scientific methods. This community service develops science by conducting observations, identifying problems, formulating problems, proposing frameworks, formulating hypotheses, collecting data, analyzing data, interpreting data and drawing conclusions. A good mindset is needed to carry out research, namely a logical and empirical mindset. The results of the activity obtained positive changes in the emergence of changes in thinking before and after training, increasing the education and training employees’ ability in practicing research activities, data processing, and increasing the ability to interpret research outputs
Co-Authors Abdul Haris Agung Nugroho Jati Anis Marjukah Arif Julianto Sri Nugroho Arif Julianto Sri Nugroho, Arif Julianto Sri Dharmo, Pujo Hartanto Hersulastuti Ike Anisa Imam Santosa Istri Sulistyowati Jajang Susatya Maulida, Yunita Ivi Pahlevi, Reza Widhar Paramita Lea Christanti Pratomo, Sigit Adhi Reza Widhar Pahlevi Reza Widhar Pahlevi, Reza Widhar Rifqi Syarif Nasrulloh Rismanto Gatot Trisilo Rizky Windar Amelia Sigit Adhi Pratomo Suranto, Much Tasari Trisilo, Rismanto Gatot Wicaksana, Aditya Pandu Winarno Heru Murjito Wulandari, Dewi Muharromah Zulvina, Desi