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All Journal PROCEEDINGS DHARMA EKONOMI Jurnal STIE Semarang (Edisi Elektronik) BALANCE: Economic, Business, Management and Accounting Journal JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomika dan Bisnis Prosiding Seminar Nasional Unimus
Widyartati, Penta
Sekolah Tinggi Ilmu Ekonomi Semarang - STIE SEMARANG
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences

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DETERMINAN KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK KENDARAAN BERMOTOR ariyani indriastuti; Apliza Nugra Suryani; Penta Widyartati; Sri Wiranti
JURNAL STIE SEMARANG Vol 14 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i3.576

Abstract

Abstract. Taxpayer compliance is a taxpayer's obedient attitude to tax regulations to fulfill tax obligations. This study was conducted to determine the effect of tax sanctions, tax knowledge and awareness of taxpayers on taxpayer compliance in paying vehicle taxes in Demak Regency. The sample used is 100 taxpayers to obtain primary data using google form. Data analysis using multiple linear regression. The results showed that sanctions and tax awareness had a significant effect on taxpayer compliance, while tax knowledge had no significant effect on taxpayer compliance. Further research is suggested to add other variables that affect taxpayer compliance such as tax socialization, service quality, Drive-Thru program and taxpayer income. . Keywords: taxpayer compliance, tax sanctions, tax knowledge, taxpayer awareness . Abstrak. Kepatuhan wajib pajak merupakan sikap patuh wajib pajak kepada peraturan perpajakan untuk memenuhi kewajiban perpajakan. Penelitian ini dilakukan untuk mengetahui pengaruh sanksi pajak, pengetahuan pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kabupaten Demak. Sampel yang digunakan 100 wajib pajak untuk memperoleh data primer dengan menggunakan google form. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sanksi dan kesadaran pajak berpengaruh signifikan terhadap kepatuhan wajib pajak sedangkan pengetahuan pajak tidak berpengaruh siginikam terhadap kepatuhan wajib pajak. Penelitian selanjutnya disarankan menambahkan variabel lain yang mempengaruhi kepatuhan wajib wajak seperti sosialisasi perpajakan, kualitas layanan, progam Drive-Thru dan pendapatan wajib pajak. Kata Kunci: Kepatuhan Wajib Pajak, Sanksi Pajak, Pengetahuan Pajak, Kesadaran Wajib Pajak.
ANALISIS KESESUAIAN APB DES DENGAN PERENCANAAN PEMBANGUNAN DESA BERDASARKAN PP 43 TAHUN 2014 DI DESA KALIGADING KECAMATAN BOJA KABUPATEN KENDAL PROPINSI JAWA TENGAH Penta Widyartati; Ariyani Indriastuti
JURNAL STIE SEMARANG Vol 11 No 1 (2019): VOLUME 11 NOMOR 1 EDISI FEBRUARI 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v11i1.347

Abstract

The Village Revenue and Expenditure Budget (APBDes) is the annual financial plan of the village government that is discussed and agreed upon jointly by the village government and Village Consultation, and is determined by village regulations. The mechanism for using village funds starts from the planning, implementation, accountability and utilization of village funds. In order for the use of village funds to be targeted and in accordance with the priorities of community needs, the planning process as a basis for implementing village funds is expected to be carried out in accordance with Government Regulation No. 43 of 2014 article 114 and article 117. From the results of the study obtained evidence that the Kaligading Village government has carried out the mandate in accordance with Government Regulation No. 43 of 2014 article 114 concerning deliberation for the screening of community aspirations which then results from the deliberations set forth in the RPJMDes.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016-2018 Mariya Ulfah; Penta Widyartati
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.399

Abstract

Timeliness of financial statements has been regulated by the government in accordance with regulations issued by the Otoritas Jasa Keuangan (OJK) which states that public companies are required to submit financial reports no later than the fourth month after the financial year ends. But some companies that are not timely in presenting their financial statements. This study aims to find empirical evidence about the influence of company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation on the timeliness of financial statement submission. The population in this study are property and real estate sub-sector services companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)) for the period of 2016-2018, as many as 47 companies. The sample in this study were 35 companies taken by purposive sampling method. The dependent variable is, the timeliness of financial statement submission. While the independent variables in this study are company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation. Data collection methods using the method of library research and documentation methods. Hypothesis testing uses logistic regression at a significance level of 5 percent. The results of hypothesis testing indicate that firm size variables significantly influence the timeliness of financial statement submission with a significance value of 0.024 <0.05. Liquidity variable does not affect the timeliness of financial statement submission with a significance value of 0.437> 0.05. The profitability variable does not affect the timeliness of financial statement submission with a significance value of 0.753> 0.05. The leverage variable does not affect the timeliness of the delivery of financial statements with a significance value of 0.512> 0.05. The auditor's opinion variable has a significant effect on the timeliness of the delivery of the financial statements with a significance value of 0.025 <0.05. KAP reputation variable does not affect the timeliness of financial statement submission with a significance value of 0.998> 0.05.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN PELAPORAN KEUANGAN MELALUI INTERNET FINANCIAL REPORTING (IFR) Marhamah Marhamah; Penta Widyartati
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.187

Abstract

The internet is a communication network that functions to connect between electronic media quickly and precisely. The communication network will convey some of the information sent by transmitting signals with a frequency that has been adjusted for global standards in the use of the internet network It self using the Transmission Control Protocol/Internet Protocol. The company utilizes the internet as an appropriate financial reporting medium and is considered to be able to increase the effectiveness of the company's operations. Internet Financial Reporting (IFR) is voluntary disclosure of financial reports via the internet by companies. The application of IFR is carried out according to the company's objectives which are intended to increase the company's credibility. The positive impact of Internet Financial Reporting (IFR) is that the presentation of data in a timely and accurate manner is very useful for potential investors/investors in making investment decisions in companies. The research population for banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 was 43 companies. Using the purposive sampling method, a sample of 25 companies was obtained. The data used is secondary data from the Indonesia Stock Exchange (IDX) with multiple linear regression analysis method. The results of the analysis show that the leverage variable has a significant effect on Internet Financial Reporting (IFR), while the variables of profitability, auditor reputation, and company size have no effect on Internet Financial Reporting (IFR). Banking is expected to use Internet Financial Reporting (IFR) so that the public can see banking performance, especially in disclosing financial reports so that trust in banks is as good as possible.
PKM Kelompok Tani Kopi di Desa Getas Kecamatan Singorojo Kabupaten Kendal Propinsi Jawa Tengah Penta Widyartati; Frida Widyawati Triasningrum; Rokhmad Budiono
Prosiding Seminar Nasional Unimus Vol 2 (2019): Tantangan Implementasi Hasil Riset Perguruan Tinggi untuk Industrialisasi
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Kopi merupakan minuman yang yang banyak digemari oleh semua orang. Kopi di tiap-tiap daerah mempunyai cita rasa yang berbeda-beda. Salah satu daerah penghasil kopi di Kabupaten Kendal terletak di Desa GetasKecamatan Singorojo. Hampir semua penduduk di desa Getas memiliki tanaman kopi. Dengan banyaknya petani kopi di Desa Getas tersebut maka terbentuk beberapa Kelompok Tani yang beranggotakan petani-petani Kopi di Desa Getas. Dalam PKM ini ada dua kelompok petani kopi yang menjadi mitra, yaitu Kelompok Tani Makarti Utomo dan Kelompok Tani Bina Usaha Tani. Pemilihan kelompok tani Makarti Utomo dengan alasan karena kelompok tani ini merupakan kelompok tani yang paling maju di Desa Getas sehingga bisa menjadi contoh bagi kelompok tani lainnya. Sedangkan Kelompok Tani Bina Usaha Tani dipilih karena Kelompok Tani Bina Usaha Tani merupakan kelompok tani yang baru terbentuk yang diharapkan dapat mencontoh kelompok lain yang sudah lebih baik, yaitu kelompok tani Makarti Utomo. Kelompok Tani Makarti Utomo sebagai kelompok Tani yang sudah maju telah mempunyai berbagai macam peralatan untuk mendukung kegiatan produksi. Sedangkan kelompok tani Bina Usaha Tani sebagai kelompok tani yang baru terbentuk, kepemilikan peralatan pendukung produksi kopi masih sangat terbatas. Berdasarkan kenyataan di lapangan maka kelompokPKM kami memutuskan untuk memberikan alat berupa mesin sangray kopi kepada kelompok Bina Usaha Tani untuk mendukung kegiatan produksinya. Mesin sangray ini digunakan untuk mengubah dari biji kopi kering menjadi kopi bubuk. Penggunaan mesin sangray tersebut membuat kualitas kopi yang dihasilkan menjadi lebih baik sehingga meningkatkan penjualan kopi di desa Getas.Abstrakditulisdalambahasa Indonesia. Kata kunci: Kelompok tani, kopi, mesin sangrai
Analisis Kesesuaian APBDes Dengan Perencanaan Pembangunan Desa Berdasarkan PP 43 Tahun 2014 di Desa Bebengan dan Kaligading Kecamatan Boja Kabupaten Kendal Propinsi Jawa Tengah Penta Widyartati; Ariyani Indriastuti
Prosiding Seminar Nasional Unimus Vol 1 (2018): Hilirisasi & Komersialisasi Hasil Penelitian dan Pengabdian Masyarakat untuk Indonesia
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Anggaran Pendapatan dan Belanja Desa (APBDes) adalah rencana keuangan tahunan pemerintahan desa yangdibahas dan disetujui bersama oleh pemerintah desa dan Badan Permusyawaratan Desa, dan ditetapkan denganperaturan desa. APBDes memiliki kekuatan hukum, yang berfungsi untuk  menjamin kepastian rencanakegiatan, dalam arti mengikat Pemerintah Desa dan semua pihak yang terkait, untuk melaksanakan kegiatansesuai rencana yang telah ditetapkan, serta menjamin tersedianya anggaran dalam jumlah tertentu untukmelaksanakan kegiatan. APBDes menjamin kelayakan sebuah kegiatan dari segi pendanaan, untuk dapatdipastikan kelayakan hasil kegiatannya. Kegiatan-kegiatan pembangunan desa yang tercantum di dalamAPBDes didanai dengan dana desa baik yang bersumber dari APBN, APBD, Pendapatan Asli Daerah dan lainlain.Dengan mekanisme penggunaan dana desa yang dimulai dari perencanaan, pelaksanaan,pertanggungjawaban dan pemanfaatan dana desa tersebut, maka agar penggunaan dana desa sesuai sasaran dansesuai dengan prioritas kebutuhan masyarakat, proses perencanaan sebagai dasar pelaksanaan dana desadiharapkan dapat dilakukan sesuai dengan yang tercantum dalam PP No. 43 tahun 2014 pasal 114 dan pasal 117. Langkah yang dilakukan dalam penelitian ini pertama kali adalah koordinasi dengan staf yang bertanggungawab terhadap dana desa untuk mengumpulkan bukti-bukti yang relevan yaitu bukti administratif dan buktifisik yang dilakukan dengan dokumentasi dan wawancara. Dari penelitian dan pengumpulan bukti-bukti dilapangan, maka dapat disimpulkan bahwa proses perencanaan APBDes sudah dilaksanakan sesuai dengan yangdiamanatkan dalam PP 43 tahun 2014 mengenai perencanaan APBDes yang dimulai dengan pengumpulanaspirasi masyarakat yang berakhir dengan penetapan APBDes.  
ANALISIS KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ardhyatama, Airlangga; Widyartati, Penta; Setiyanti, Sri Wiranti; Suryatama, Fajar
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.197

Abstract

Abstract. The research background is due to the failure to achieve the annual motor vehicle tax realization target. The aim of this research is to determine the influence of taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance at the Semarang Regency Samsat Office. The population of this research is all motor vehicle taxpayers in the jurisdiction of Semarang Regency totaling 559,805. The sample using the Slovin formula was 100. The data collection method used a questionnaire. The data analysis method used is multiple linear regression analysis, hypothesis testing, coefficient of determination test. The research results show that taxpayer awareness has a significant effect on taxpayer compliance and tax sanctions do not have a significant effect on taxpayer compliance. It is recommended that Semarang Regency Samsat further strengthen taxpayer awareness by providing good service to taxpayers. Increasing the quality and quantity of services is expected to increase satisfaction with taxpayers as customers thereby increasing taxpayer compliance. By increasing taxpayer compliance it will of course be easier to achieve the specified tax targets. Keyword: Taxpayer awareness, tax sanctions, taxpayer compliance
ANALISIS KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ardhyatama, Airlangga; Widyartati, Penta; Setiyanti, Sri Wiranti; Suryatama, Fajar
JURNAL STIE SEMARANG Vol 16 No 2 (2024): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i2.734

Abstract

Peran Variasi Produk, Harga, dan Layanan dalam Membangun Loyalitas Pelanggan di Pasar Kosmetik Semarang Irawati, Anggita; Widyartati, Penta; Surati, Aprilia
JURNAL STIE SEMARANG Vol 16 No 3 (2024): Jurnal STIE SEmarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i3.763

Abstract

Customer loyalty is a condition where customers consistently make repeat purchases, hold a positive attitude towards a brand, are committed to that brand, and intend to continue purchasing in the future. This study aims to analyze the influence of product completeness, price perception, and service quality on customer loyalty at Semarang Cosmetic Store. The population in this study comprises consumers or customers of Semarang Cosmetic Store, with an unknown total number. The sample size was calculated using Cochran's formula, resulting in a sample of 97 customers. The sampling technique used is non-probability sampling, specifically incidental sampling. The independent variables in this study include product completeness (X1), price perception (X2), and service quality (X3), while the dependent variable is customer loyalty (Y). Data were collected using a questionnaire that has been tested for validity and reliability. The data analysis technique used in this study is multiple regression, with calculations assisted by the SPSS application. The results of the analysis show that the t-value for the product completeness variable is 3.849, which is greater than the t-table value of 1.985, with a significance level of 0.000. This indicates that the product completeness variable has a positive and significant influence on customer loyalty. Furthermore, the t-value for the price perception variable is 3.960, also greater than the t-table value of 1.985, with a significance level of 0.000, indicating that price perception has a positive and significant influence on customer loyalty. The t-value for the service quality variable is 4.495, greater than the t-table value of 1.985, with a significance level of 0.000, indicating that service quality also has a positive and significant influence on customer loyalty. The coefficient of determination (R Square) of 0.855 indicates that the variables of product completeness, price perception, and service quality collectively explain 85.5% of the variation in customer loyalty. Based on these findings, it is recommended that the Cosmetic Store effectively manage product completeness to meet customer expectations, as this is a key factor in competition among cosmetic stores, where a well-rounded product offering can attract customer interest. The store should maintain the currently favorable price perception and is encouraged to implement customer loyalty programs, such as purchase discounts and other incentives..
KINERJA KEUANGAN DALAM SOROTAN: APA YANG MEMPENGARUHINYA? marhamah, Marhamah; Widyartati, Penta
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.304

Abstract

Return on Asset (ROA) is a ratio used to measure profitability. It is a financial ratio that assesses how efficiently a company utilizes its total assets to generate profit. The research findings indicate that current ratio and debt to asset ratio have a significant effect on return on asset, whereas debt to equity ratio does not affect return on asset.
Co-Authors Apliza Nugra Suryani Ardhyatama, Airlangga Ariyani Indriastuti, Ariyani Fajar Suryatama Frida Widyawati Triasningrum Heni Septiyani Ira Setiawati Ira Setiawati Irawati, Anggita Marhamah Marhamah Marhamah Marhamah Marhamah, Marhamah . Mariya Ulfah Pancawati Hardiningsih Putriyani, Leni Rokhmad Budiono Romadhon, Rosiana Rosiana Ramadhon Sarbullah, Sarbullah Sri Wiranti Sri Wiranti Setiyanti Surati, Aprilia Susanto, Edy .