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PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI Nurdyastuti, Tri; Penawan, Adi
ProBank Vol 3, No 1 (2018)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v3i1.240

Abstract

The puspose of this study to know effect of taxation socialization and tax sanctions on compliance reporting annual taxpayer personal taxpayer. Population in this research is all personal taxpayer registered at KPP Pratama Surakarta amounted 104,192 taxpayer. The sample was taken by using simple random sampling method as much as 100 respondents. The technique of analysis in this study using classical assumption test techniques and using multiple linear regression analysis test. The results of this study indicate that the socialization of taxation and taxation sanctions simultaneously affect taxpayer compliance. Partially taxation and taxation sanctions partially affect the taxpayer compliance of individuals registered at KPP Pratama Surakarta.Keywords: Socialization of taxation, Tax Sanctions, Taxpayer Compliance
Kinerja Keuangan Pemerintah Daerah di Soloraya: Peran Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus Nurdyastuti, Tri; Suroto, Suroto; Rodiza, Meliza Rimayanti
Excellent Vol 11, No 2 (2024)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v11i2.1834

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) terhadap kinerja keuangan pemerintah wilayah pada Kabupaten/Kota di Soloraya. Jenis pendekatan yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengamabilan sampel adalah total sampel (sampling total) di mana dalam pengambilan sampelnya menggunakan seluruh anggota dari populasi kemudian dijadikan sebagai sampel penelitian. Total sampel dalam penelitian ini sebanyak 7 Kabupaten/Kota di wilayah Soloraya dengan periode pengamatan sampel 6 tahun yaitu tahun 2017-2022. Sumber data dari laporan realisasi anggaran pendapatan dan belanja daerah seluruh Kabupaten/Kota di Soloraya diperoleh dari masing-masing wilayah Soloraya. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil dari penelitian menunjukkan bahwa PAD berpengaruh positif dan signifikan terhadap kinerja keuangan, DAU berpengaruh positif dan tidak signifikan terhadap kinerja keuangan, DAK berpengaruh negatif dan signifikan terhadap kinerja keuangan. Hasil uji F menunjukkan Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) secara bersama-sama berpengaruh signifikan terhadap Kinerja Keuangan Pemerintah Wilayah Soloraya. Hasil uji koefisien determinasi (R2) menunjukkan bahwa bahwa pengaruh yang diberikan oleh variabel Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap variabel kinerja keuangan sebesar 96.6% sisanya dipengaruhi oleh variabel lain.
TRANSFORMASI PACKAGING SEBAGAI UPAYA PENINGKATAN NILAI JUAL PRODUK PUPUK ORGANIK UMKM DI KELURAHAN KARANGWARU, KECAMATAN PLUPUH, SRAGEN Nurdyastuti, Tri; Suroto, Suroto; Martiningsih, Dyah; Fatonah, Siti
ABDI MAKARTI Vol 4, No 1 (2025): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v4i1.776

Abstract

Organic fertilizers play an important role in sustainable agriculture, especially in an era where awareness of environmental health is increasing. In Karangwaru Village, Plupuh District, Sragen, there are Micro, Small, and Medium Enterprises (MSMEs) that produce quality organic fertilizers. However, although their products have significant benefits, many MSMEs face challenges in terms of marketing, especially in terms of product packaging. In this context, packaging assistance is very important to help MSMEs in Karangwaru improve their packaging capabilities. The stages of the activity include Problem Identification, Counseling and Education, Packaging Design and Development Stages, Technical Training, Monitoring and Evaluation, and Providing Solutions and Recommendations. Overall, this assistance activity succeeded in improving the understanding, skills, and quality of packaging for the organic fertilizer product "Berkah Bumi Sukowati," so that the product has better appeal and is able to compete in the market.
Kunci Stabilitas Ekonomi: Pengaruh Ekspor, Impor, Nilai Tukar dan Utang Luar Negeri terhadap Cadangan Devisa Indonesia Nurdyastuti, Tri; Suroto, Suroto; Octavirani, Annisaa’ Putri
Excellent Vol 12, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i1.1884

Abstract

Penelitian ini bertujuan memberikan bukti empiris signifikasi pegaruh ekspor, impor, nilai tukar, dan utang luar negeri terhadap cadangan devisa Indonesia. Periode yang digunakan adalah 8 (delapan) tahun dari tahun 2017-2024. Sampel dalam penelitian ini berjumlah 32 data yang dijadikan sebagai objek penelitian. Teknik analisis menggunakan regresi linier berganda. Hasil penelitian ekspor berpengaruh negatif dan tidak signifikan, impor berpengaruh positif dan signifikan, nilai tukar berpengaruh negatif dan tidak signifikan, utang luar negeri berpengaruh positif dan signifikan. Secara simultan ekspor, impor, nilai tukar, dan utang luar negeri berpengaruh positif dan signifikan terhadap cadangan devisa. Nilai adjusted R square sebesar 0,556 Berarti kemampuan variabel independen, yaitu ekspor, impor, nilai tukar, dan utang luar negeri dalam menjelaskan variabel dependen yaitu cadangan devisa sebesar 55,6 sedangkan sisanya 44,4% dipengaruhi oleh variabel lain yang tidak dimasukkan ke dalam model penelitian ini.
Impact of service quality dimensions on student satisfaction Suroto, Suroto; Nurdyastuti, Tri
Manajemen dan Bisnis Vol 22, No 1 (2023): March 2023
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v22i1.564

Abstract

The purpose of this study was to examine the effect of service quality dimensions consisting of Tangibles, Reliability, Responsiveness, Assurance, and Empathy variables on student satisfaction at STIE AUB Surakarta. Respondents in this study were students at STIE AUB Surakarta. The analysis tool uses logistic regression. The sampling technique used is a random sampling technique. The consequences of the examination show that physical assets have a critical constructive outcome on fulfillment. Unwavering quality has a huge adverse consequence on understudy fulfillment. Responsiveness has a critical constructive outcome on understudy fulfillment. Confirmation has a huge beneficial outcome on fulfillment. Compassion has a huge beneficial outcome on fulfillment. The managerial implication of this result is that the management of STIE AUB Surakarta must increment the positive and huge factors that influence understudy fulfillment, namely the Tangibles, Responsiveness, Assurance, and Empathy variables, and reduce the variables that have a negative and significant effect, namely the Reliability variable so that the credibility of STIE AUB remains awake.
PENDAMPINGAN MANAJEMEN KEUANGAN DAN TRANSAKSI PEMBAYARAN DIGITAL MELALUI QRIS DI DESA JATIBATUR KECAMATAN GEMOLONG KABUPATEN SRAGEN Nurdyastuti, Tri; Suroto, Suroto; Mulyadi, Mulyadi; Fatonah, Siti
ABDI MAKARTI Vol 5, No 1 (2026): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v5i1.948

Abstract

Jatibatur Village, Gemolong District, Sragen Regency, has significant economic potential, particularly through MSME activities in the trade, culinary, and service sectors. However, most transactions are still conducted in cash, which potentially poses security risks, limited financial record keeping, and is inefficient on a business scale. In this context, through this community service activity, the Jatibatur Village community is provided with outreach and assistance regarding simple financial record keeping as well as training on the use of the ORIS application. It is hoped that this activity will improve financial literacy, expand the use of digital transactions, and support the acceleration of the digitalization of the village economy as initiated by the government. The implemented strategies include Initial Problem Identification by conducting discussions and interviews with the community and MSMEs in Jatibatur Village to identify the main obstacles in financial management and the implementation of digital transactions through ORIS. Financial literacy outreach and counseling by providing education on the importance of simple financial record keeping, cash flow management, and the benefits of non-cash transactions. This strategy aims to increase public awareness of the importance of financial management for business sustainability. Technical training on the use of ORIS, individual and group mentoring, periodic monitoring and evaluation, and finally collaboration with the village government and financial partners. In general, the results of the activities show that the participatory mentoring strategy is effective in improving financial literacy and digital skills in the community.
THE ROLE OF SERVICE AND RELATIONSHIP QUALITY TOWARD CUSTOMER SATISFACTION AND LOYALTY IN BANK JATENG BRANCH OF SURAKARTA Tri Nurdyastuti; I Gusti Putu Diva Awatara
Journal of Applied Economics in Developing Countries Vol 3, No 1 (2018): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v3i1.40117

Abstract

The purpose of this study to know effect of service quality and relationship to customer satisfaction and customer loyalty in Bank Jateng Branch Surakarta. Total sample of 100 respondents are customers of Bank Jateng Branch of Surakarta. The data in this research will be obtained directly from the results of interviews with the spread of questionnaires that have provided answers and or from field observations. Data showing the intensity of a behavior, a qualitative quantity will be quantized by using Likert scale. The result of regression equation shows that: Service quality significantly influence customer satisfaction at Bank Jateng Branch of Surakarta. Relationship significant effect on customer satisfaction at Bank Jateng Branch Surakarta. Service quality significantly affects customer loyalty in Bank Jateng Branch of Surakarta. Relationship significant effect on customer loyalty in Bank Jateng Branch Surakarta. Customer satisfaction has no significant effect on customer loyalty in Bank Jateng Branch of Surakarta. The conclusion of this path analysis shows that the use of intervening variable of customer satisfaction in order to increase loyalty, for the variable of service quality and relationship shows ineffective.Keywords: Service Quality, Relationship, Customer Satisfaction, Loyalty
Rasio Keuangan Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2024 Tri Nurdyastuti; Suroto Suroto; Juan Anthony
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2055

Abstract

This study aims to analyze the effect of financial ratios consisting of profitability, liquidity, and solvency on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. The study employs a quantitative approach using multiple linear regression analysis. Hypothesis testing is conducted using the t-test to measure the partial effect of each variable, the F-test to examine the simultaneous effect, and the coefficient of determination (R²) to determine the extent to which the independent variables contribute to the dependent variable. The results show that the profitability variable (X1) has a positive and significant effect on financial performance. Conversely, the liquidity variable (X2) has a negative and insignificant effect on financial performance. The solvency variable (X3) also has a negative and insignificant effect on financial performance. The coefficient of determination (R²) of 0.749 indicates that profitability, liquidity, and solvency collectively explain 74.9% of the variation in financial performance, while the remaining 25.1% is influenced by other variables outside the scope of this model. These findings imply that profitability is the primary indicator influencing the financial performance of banks; therefore, management should prioritize strategies that enhance efficiency and competitiveness.
Apakah Pengungkapan Environmental, Social, Dan Governance Meningkatkan Profitabilitas? Bukti Empiris Dari Industri Manufaktur Suroto Suroto; Tri Nurdyastuti; Elfarrastya Yun Mustikojavatri
Excellent Vol 13, No 1 (2026)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v13i1.2169

Abstract

This study aims to analyze and provide empirical evidence of the influence of Environmental, Social, and Governance disclosure on the profitability of manufacturing companies. This study uses a quantitative approach with data drawn from annual reports and sustainability reports of companies listed on the stock exchange during the 2019 2023 period. The analytical methods used include the classical assumption test, t-test, and linear regression to measure the relationship between Environmental, Social, and Governance disclosure variables and manufacturing company profitability, as measured by indicators such as Return on Assets (ROA). The results show that Environmental disclosure has a positive but insignificant effect on profitability, Social disclosure has a positive but insignificant effect on profitability, while Governance disclosure has a positive but insignificant effect on profitability. The R2 value is 0.232, or 23.2%, indicating that Environmental, Social, and Governance disclosures have a 23.2% effect on profitability in manufacturing companies, with the remaining 76.8% being influenced by other variables not included in this study.