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All Journal JURNAL LENTERA BISNIS Jurnal Manajemen Sains dan Organisasi (JMSO)
Ghiyats Furqan Dewantara
Universitas Tidar
Economics, Econometrics & Finance Social Sciences

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PENGARUH PAJAK TERHADAP TINGKAT KESEHATAN DAN PENDIDIKAN MASYARAKAT YOGYAKARTA Saras Shinta Qurrota; Ghiyats Furqan Dewantara; Aditya Kumala Dewi
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1382

Abstract

This study is aims to investigate the effect of personal income tax to improving the welfare in Yogyakarta. The level of health and level of education are used as a reference in measuring the level of welfare in Yogyakarta. The data in this study are in the form of realization of personal income tax data, health sector expenditure data and education sector expenditure data in the period 2008-2017 obtained from the realization report of personal income tax in the Directorate General of Taxes of DIY and the realization report of APBD at the Directorate General of Fiscal Balance. This research uses quantitative methods, while the data analysis technique used in this study is regression analysis. The results of this study indicate that there is an effect of the personal income tax on the level of education both at the provincial and regional levels or the city of Yogyakarta. For the effect of personal income tax on the level of health only occurs at the district or city level, while at the provincial level there is no effect between the personal income tax on the level of health.
Linking Internal Capabilities and External Conditions: A Systematic Review of SME Financial Performance in Indonesia Ghiyats Furqan Dewantara; Saras Shinta Qurrota'Aini; Khalilul Rahman; Fandi Galang Wicaksana
Jurnal Manajemen Sains dan Organisasi Vol. 7 No. 1 (2026): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v7i1.25275

Abstract

Objective – This study aims to examine the factors influencing the financial performance of small and medium enterprises (SMEs) in Indonesia. It focuses on identifying key internal and external factors and analyzing their interaction through mediating and moderating mechanisms. Design/Methodology/Approach – This study uses a systematic literature review (SLR) with the PRISMA framework. Articles were sourced from the Scopus database using predefined criteria. Through identification, screening, eligibility, and inclusion stages, 17 relevant studies were selected. Findings – The findings show that SME financial performance is influenced by both internal and external factors. Internal factors, such as financial literacy and intellectual capital, are often latent and do not directly affect performance. External factors, including market conditions and access to funding, help translate these internal capacities into measurable outcomes. Conclusion and Implications – The study concludes that financial performance depends on the interaction between internal capabilities and external conditions. SMEs need to align both to improve performance. Future research should develop more integrated models to capture these relationships.
Co-Authors Aditya Kumala Dewi Fandi Galang Wicaksana Khalilul Rahman Saras Shinta Qurrota ‘Aini Saras Shinta Qurrota'Aini