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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Edunity: Kajian Ilmu Sosial dan Pendidikan
Triatmaja, Nur Asih
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Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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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 AKUNTABILITAS, TRANSPARANSI PENGELOLAAN KEUANGAN DESA DAN PARTISIPASI MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT PADA DESA DI KECAMATAN SIMO KABUPATEN BOYOLALI Anggraeni, Dhita Dewi; Theorupun, Milka Susana; Triatmaja, Nur Asih
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1078

Abstract

This study aims to determine the effect of accountability, transparency of village financial management and community participation on community welfare. The research was conducted in 13 villages in Simo District, Boyolali Regency which were distributed to village officials who knew financial reports. The sample in this study used a purposive sampling technique with a total sample of 200 for the 2018-2022 period. The data in this study were obtained by distributing questionnaires which were filled in directly and supporting data in the form of APBDes realization reports. The analytical method uses multiple regression analysis with the help of the SPSS application. The results of this study are accountability, transparency of village financial management and community participation which have a significant and partially positive effect on community welfare. Meanwhile, accountability, transparency of village financial management and community participation have a significant and positive effect simultaneously on community welfare.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN TAGIHAN PADA BADAN USAHA MILIK DESA TUMANG CEPOGO, KELURAHAN CEPOGO, KECAMATAN CEPOGO, KABUPATEN BOYOLALI Triatmaja, Nur Asih; Hapsari, Ferawati Dewi; Theorupun, Milka Susana
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1079

Abstract

Payment of bills in cash is the main activity of the Tumang Cepogo Business Entity. Recording of transactions that are still done manually can result in errors, waste of time and messy recording, so a computerized accounting information system design is needed that can assist in organizing financial functions. This study aims to update financial reports in real time using the Microsoft Access 2020 application. The types of data used are primary data with observations and interviews as well as secondary data in the form of documents, notes and reports. The research results from the database application are in the form of comprehensive reports and financial position reports that are realtime and can be transferred to Microsoft Excel.
PENERAPAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN BOYOLALI Rahmasari, Noviyati; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1088

Abstract

The purpose of this research is to find out the implementation of the presentation of financial reports based on Government Regulation Number 71 of 2010. The method used in this research is descriptive with a qualitative approach. Data obtained through observation, interviews and documentation. The processed data comes from the financial reports of the Boyolali Regency National Unity and Political Unity Agency (BAKESBANGPOL) for 2021-2022. The results of this study show that the implementation of PP No. 71 of 2010 is in accordance with BAKESBANGPOL Boyoali Regency and implemented starting in 2015, there are only 5 components such as Budget Realization Reports, Operational Reports, Changes in Equity Reports, Balance Sheets and Notes to Financial Statements. Bakesbangpol does not make a cash flow report but makes a general cash book, for OPD cash flow, of course, zero. And don't make a report on changes to the balance of the budget excess, because when there is a balance it is submitted to the City Government, as the Government which has authority over the balance. Thus, it is the City/Regency Government that makes the cash flow reports and reports on changes in the balanceof the excess budget. Financial reports used. Financial reports are used to measure performance achievements, evaluation materials and decision making of a Regional Government Organization (OPD) in this case at BAKESBANGPOL. There are several presentation obstacles such as the lack of human resources (HR) who have not fully mastered their field and the lack of socialization regarding this matter and there are 3 factors that influence the implementation of PP No. 71 of 2010.
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.
PENGARUH SPIRITUALITAS, SOSIALISASI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN BOYOLALI Pamungkas, Rafel Claudio Ihza Tegar Wahyu; Yunita Niqrisah Dwi Pratiwi; Alean Kistiani Hegy Suryana; Triatmaja, Nur Asih
EKOBIS Vol 12 No 2 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i2.1554

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh spiritualitas, sosialisasi pajak, dan pelayanan fiskus terhadap kepatuhan WPOP di Kabupaten Boyolali. Penelitian ini menggunakan metode kuantitatif dengan pengumpulan data mengunakan kuesioner yang diisi kepada 100 partisipan. Analisis ini menggunakan aplikasi SPSS versi 26. Hasil penelitian uji hipotesis atau uji (t) menunjukkan bahwa spiritualitas tidak memengaruhi kepatuhan WPOP yaitu sejumlah 0,822 > 0,05, kecerdasan spiritual tidak memastikan kepatuhan WP terhadap regulasi pajak. Sosialisasi pajak tidak memengaruhi kepatuhan WPOP yaitu sejumlah 0,852 > 0,05, hal ini mungkin karena tidak memahami tentang regulasi pajak, persepsi terhadap manfaat pajak, atau pengalaman pribadi dengan sistem perpajakan. Sementara pelayanan fiskus memengaruhi kepatuhan WPOP yaitu sebesar 0,000 > 0,05, kualitas pelayanan yang mencakup kejelasan informasi, keramahan, kecepatan, dan kemampuan petugas dalam memberikan bantuan, mampu meningkatkan kesadaran dan kepatuhan WP. Koefisien determinasi menunjukkan 0,681 jika di hitung dengan rumus determinasi maka hasil yang di dapatkan 0,681 x 100% = 68,81%. Bahwa variabel independen mampu menjelaskan sekitar 68,1% variabilitas dalam kepatuhan WPOP. Studi ini memberikan wawasan agar pemerintah dan otoritas pajak lebih fokus pada peningkatan kualitas pelayanan fiskus sebagai strategi utama untuk meningkatkan ketaatan WP. Selain itu, perlu dilakukan evaluasi dan pengembangan metode sosialisasi pajak yang lebih efektif serta peningkatan edukasi tentang pentingnya pajak bagi pembangunan negara.
PENILAIAN KINERJA MELALUI ANALISIS RASIO PROFITABILITAS PADA PT BANK MUAMALAT INDONESIA TBK. PERIODE 2019-2023 Purwanto, Hari; Rosyid, Soleh Abdul; Triatmaja, Nur Asih
EKOBIS Vol 12 No 2 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i2.1568

Abstract

ABSTRAK Bank  Muamalat  Indonesia  merupakan salah satu pionir  bank  syariah  yang  ada  di  Indonesia.  Eksistensi  Bank Muamalat  kian  kuat  ketika  mampu  melewati  badai  krisis  moneter  di  tahun  1997.  Namun  dalam 5  tahun terakhir,  Bank  Muamalat  mengalami permasalahan  profitabilitas  yang  ditandai dengan  penurunan laba  bersih. Penelitian  ini  bertujuan  untuk menilai  dan  menganalisis  Rasio  Profitabilitas melalui beberapa rasio diantaranya Return  On Assets,  Return  On  Equity, Loan To Deposit, Capital Adequacy Ratio, Net Interest Margin, dan BOPO (Beban Operasional dibanding Pendapatan Oprasional). Jenis  penelitian  ini adalah  penelitian kuantitatif  deskriptif dengan membandingkan kinerja keuangan di PT. Bank Muamalat, Tbk dengan rata-rata industri perbankan syariah melalui rasio-rasio di atas selama 5 tahun terakhir. Berdasarkan hasil analisis dan perhitungan menunjukan bahwa kinerja  PT.  Bank  Muamalat,  Tbk  secara umum masih di bawah rata-rata industri perbankan Syariah. Kata kunci : Profitabilitas, Return  On Assets,  Return  On  Equity, Loan To Deposit, Capital Adequacy Ratio, Net Interest Margin, dan Beban Operasional Pendapatan Oprasional.
ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA (DD) DALAM PENINGKATAN PEMBANGUNAN FISIK DESA TAWANG KECAMATAN SUSUKAN KABUPATEN SEMARANG Handayani, Titik; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih; Markhumah, Umatun; Shukor Harun , Mohd
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1081

Abstract

The purpose of this study was to analyze the effectiveness of village fund management in increasing the physical development of Tawang Village. The method used in this research is descriptive with a quantitative approach. Data obtained through observation, interviews and documentation. The data processed is sourced from the APBDesa and Tawang Village APBDes Realization Report relating to physical development for the 2019-2022 period. The calculation technique used is the effectiveness ratio. The results of the study show that the management of village funds in increasing the physical development of Tawang Village is at an effective level with the results of the effectiveness ratio in 2019 to 2022 showing 100%. Apart from that, interviews conducted with several informants also showed that the management of village funds starting from the planning, implementation, administration, reporting and accountability stages had been carried out by the government properly and there was real/physical evidence of government performance.
PENGARUH PENERAPAN E-FILLING, KUALITAS PELAYANAN, SOSIALISASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Boyolali) Subiyanto, Muhamad Nofa; Suryana, Alean Kistiani Hegy; Triatmaja, Nur Asih; Sultan
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1083

Abstract

This study aims to determine how the effect of e-filling implementation, service quality, tax socialization and tax sanctions on individual taxpayer compliance at KPP Pratama Boyolali. Data collection techniques with a questionnaire with a sample of 111 respondents using purposive sampling. The method used is quantitative with analysis regression linier multiplied. Testing data instruments with validity and reliability tests, analyzing data with normality tests, heteroscedasticity tests, autocorrelation tests and multicollinearity tests. Hypothesis testing used the t test by looking at the significance if below 0.05 there is an influence. The significance value of 0.048 <0.05 the application of e-filing has a positive effect on taxpayer compliance so it can be concluded that H1 is accepted, a significance value of 0.004 <0.05 it can be said that H2 is accepted because service quality has a positive effect on taxpayer compliance, a significance value of 0.000 <0.05 tax socialization has a positive effect on taxpayer compliance and hypothesis H3 is accepted, a significance value of 0.643> 0.05 it is clear that tax sanctions have no positive effect on taxpayer compliance, so H4 is rejected.
Co-Authors Alean Kistiani Hegy Suryana Anggraeni, Dhita Dewi Cahyani, Aisyah Nur Dwi Pratiwi, Yunita Dwi Pratiwi, Yunita Niqrisah Gea, Johan Putra Jaya Hapsari, Ferawati Dewi Hari Purwanto Hegy Suryana, Alean Kistiani Markhumah, Umatun Nugroho Rachman, Arif Pamungkas, Rafel Claudio Ihza Tegar Wahyu Pratiwi, Yunita Niqrisah Dwi Rahayu, Aham Ginanjar Rahmasari, Noviyati Rosyid, Soleh Abdul Safitri, Unna Ria Shukor Harun , Mohd Siti Muthmainah Subiyanto, Muhamad Nofa Sufiyanto, Riyan Sulistyowati, Arrin sultan Suryana, Alean Kistiani Hegy Theorupun, Milka Susana Titik Handayani, Titik Wulandari, Amy Yunita Niqrisah Dwi Pratiwi