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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Triatmaja, Nur Asih
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Economics, Econometrics & Finance

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PENGARUH PEMBIAYAAN MUDHARABAH DAN MURABAHAH TERHADAP PERKEMBANGAN UMKM PADA ANGGOTA DI BMT TUMANG CABANG BOYOLALI Muthmainah, Siti; Suryana, Alean Kistiani Hegy; Triatmaja, Nur Asih; Sulistyowati, Arrin; Nugroho Rachman, Arif
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.v13i1.1091

Abstract

This study aims to determine the effect of Mudharabah and Murabahah financing on the development of UMKM members of the Tumang branch of Boyolali. This study uses primary data, namely data collection by distributing or providing several lists of statements that will be given to respondents and respondents will provide responses or answers to questions given by researcher. The sample used was 50 people taken from the customer population at the BMT Tumang Boyolali branch. Data analysis used is data instrument, classic assumption test and hypothesis test. And the result obtained partially are Mudharabah and Murabahah financing which is variable X1 with a significant value of 0,020 < 0,05 which means that H1 is accepted, thus it can be said that the mudharabah variable has a positive influence on the development of MSME. Murabahah financing is a variable X2 which has a significant value of 0,266 > 0,05 which means H2 is rejectec and it can be said that the murabahah variable has no significant influence on the development of MSME.
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.
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 Rahmasari, Noviyati Rosyid, Soleh Abdul 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