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Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 26140888     EISSN : 25804553     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Upajiwa Dewantara merupakan jurnal yang terbit dua kali dalam setahun pada bulan Juni dan Desember oleh Program Studi Magister Manajemen, Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Upajiwa Dewantara menerbitkan artikel yang melaporkan hasil penelitian dan hasil pemikiran dari berbagai bidang yang berkaitan tentang ekonomi, bisnis dan manajemen. Jurnal Upajiwa Dewantara menerima naskah dari berbagai kalangan yang memenuhi syarat penulisan ilmiah dengan ruang lingkup ekonomi, bisnis dan manajemen.
Arjuna Subject : -
Articles 104 Documents
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post- ANALISIS EFEKTIVITAS PROGRAM PENGURANGAN POKOK PAJAK DAN PENGHAPUSAN DENDA SECARA OTOMATIS UNTUK TUNGGAKAN PAJAK PBB-P2 TAHUN 1994 HINGGA 2022 TERHADAP PENGURANGAN PIUTANG PBB-P2 DI KOTA YOGYAKARTA: EFEKTIVITAS PROGRAM PENGURANGAN POKOK PAJAK DAN PENGHAPUSAN DENDA SECARA OTOMATIS RAFSANJANI, IHZA SAFIRA RAFSANJANI; Zulkifli, Zulkifli
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 1 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS, DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i1.19297

Abstract

This study evaluates the effectiveness of the Automatic Principal Tax Reduction and Penalty Waiver Program on overdue Rural and Urban Land and Building Tax (PBB-P2) arrears from 1994 to 2022 in Yogyakarta City. Regulated under Mayor Decree No. 72 of 2024 and No. 356 of 2024, the program offers up to 75% principal tax reduction and automatic penalty waivers without taxpayer applications. Using a descriptive approach, data were collected through interviews with tax officers and financial reports from the Yogyakarta City Regional Financial and Asset Management Agency (BPKAD). Analysis was based on Duncan's effectiveness theory and the Minister of Home Affairs Decree No. 690.900.327 of 1996. The findings reveal that the program is ineffective, reducing PBB-P2 arrears by only IDR 15,822,801,892 (36%) against a target of IDR 44,122,193,178, below the 60% effectiveness threshold. The average monthly reduction was -1.41%, similar to the pre-program period (-1,07%). While the program meets Duncan's adaptation indicator, it fails to achieve goal attainment and integration. Key challenges include low public awareness and limited human resources among tax officers. Recommendations include intensifying socialization, increasing tax officer capacity, providing additional incentives, and conducting regular monitoring and evaluation.
PENGARUH BELANJA MODAL TERHADAP INDEKS PEMBANGUNAN MANUSIA DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL MEDIASI: STUDI PADA KOTA/KABUPATEN DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2014-2024 Rahman, Abiyan; Priyastiwi, Priyastiwi
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 1 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS, DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i1.19516

Abstract

The Human Development Index (HDI) is a key indicator used to measure the quality of development in a region. However, improvements in HDI do not always align with the amount of capital expenditure allocated by local governments. This raises questions about the effectiveness of capital expenditure in promoting human development, as well as the potential influence of other contributing factors. This study analyzes the direct and indirect effects of Capital Expenditure on the Human Development Index (HDI), with Local Own Revenue (PAD) as a mediating variable. Using panel data from cities/regencies in Yogyakarta Special Region (DIY) for the period 2014–2024, the analysis employs path analysis with multiple linear regression and the Sobel test. The results show: (1) Capital Expenditure has a positive and significant effect on PAD; (2) PAD has a positive and significant effect on HDI; (3) the direct effect of Capital Expenditure on HDI is positive but not statistically significant; and (4) Capital Expenditure has a significant indirect effect on HDI through PAD, confirmed by the Sobel test (z = 3.46; p < 0.05). The main conclusion is that PAD serves as a full mediator in the relationship between Capital Expenditure and HDI, indicating that the effectiveness of Capital Expenditure in improving HDI works through enhancing local fiscal capacity.
Pengaruh literasi keuangan, inklusi keuangan, dan literasi digital terhadap kinerja keuangan UMKM di kota Banjarmasin Nashoha, Muhammad Rizalun; Rasyid, Muhammad Zakiyyul Fuad; Awwal, Muhammad Al Faridho
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 1 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS, DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i1.20104

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, and digital literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Banjarmasin City. MSMEs play a vital role in supporting the regional economy; however, they continue to face challenges in financial management and technological adaptation. Improving financial literacy and access to financial and digital resources is believed to be a crucial factor in promoting the growth and sustainability of MSMEs. This research employs a quantitative approach using a survey method. The population consists of all MSME actors operating in Banjarmasin City. A total of 70 respondents were selected through purposive sampling. After undergoing validity and reliability testing, primary data were collected using a structured questionnaire and distributed to MSME owners or managers. Data analysis was conducted using descriptive statistics and multiple linear regression with SmartPLS 4 software. The results indicate that financial literacy, financial inclusion, and digital literacy significantly contribute to the financial performance of MSMEs, both simultaneously and partially, thereby supporting the theoretical framework of the Resource-Based View (RBV).
PENGARUH HARAPAN KONSUMEN DAN PERSEPSI HARGA TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING DI ROKET CHICKEN YOGYAKARTA Nada, Alliskha Qotrun; Nur, Annisa
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 1 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS, DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i1.20142

Abstract

Rocket Chicken is one of the leading local brands in the franchise fast food restaurant sector specializing in fried chicken. Rocket Chicken has implemented various policies that have enabled the company to continue growing. Business actors must strive to maintain overall product quality, service, and pricing to meet customer perceptions and expectations. When customer expectations are fulfilled and they experience satisfaction, it can lead to customer loyalty toward the company. The objective of this research is to analyze the influence of customer expectations and price perception on customer loyalty through customer satisfaction. The sample of this study consists of 104 respondents who have previously purchased Rocket Chicken products. Data was collected using a purposive sampling method by distributing questionnaires to the respondents. The research employed a causal method with a quantitative approach. Based on statistical data processing using SPSS, the results showed that, partially, customer expectations have a significant effect on customer loyalty, while price perception does not have a significant effect on customer loyalty. Simultaneously, customer expectations and price perception through customer satisfaction have an effect on customer loyalty. Furthermore, customer satisfaction is able to mediate the relationship between customer expectations and price perception on customer loyalty.
ANALISIS PENGARUH SERVANT LEADERSHIP, DAN PERSONALITY, TERHADAP KINERJA PEGAWAI DENGAN OCB SEBAGAI VARIABEL INTERVENING anggreini, novi
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 1 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS, DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i1.20154

Abstract

This study aims to analyze the effect of servant leadership, and personality, on employee performance with organizational citizenship behavior as an intervening variable at the Bantul Regency Health Office. The subjects and objects in this study were all employees at the Bantul Regency Health Office, namely 103 respondents. This type of research uses quantitative techniques and data processing techniques in research using SmartPLS 3.3.3. Servant Leadership has a significant influence on Organizational Citizenship Behavior with a P-Value of 0.021 <0.05. Servant Leadership has no influence and is significant to Employee Performance with a P-Value of 0.462>0.05. Personality has an influence and is significant to Organizational Citizenship Behavior with a P-Value of 0.021 <0.05. Personality has an influence and is significant to Employee Performance with a P-Value of 0.001 <0.05. Organizational Citizenship Behavior has an influence and is significant to Employee Performance with a P-Value of 0.001 <0.05.
PENGARUH KNOWLEDGE MANAGEMENT TERHADAP KUALITAS PELAYANAN KOPERASI SIMPAN PINJAM DI KSP HARMONI ARTHA SEJAHTERA ABADI susilowati, titik
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.20189

Abstract

This study examines the impact of knowledge management on service quality at KSP Harmoni Artha Sejahtera Abadi, focusing on knowledge transfer and its role in reducing competency gaps. Using a qualitative descriptive method, data were gathered through observation and informal discussions. Findings indicate that knowledge sharing occurs informally and lacks structured training or documentation, resulting in uneven employee competencies. A more systematic knowledge management approach is essential to ensure equitable knowledge distribution and improved service quality.
ANALISIS LAPORAN KEUANGAN PERUSAHAAN INDUSTRI WADAH DAN KEMASAN YANG TERDAFTAR DI BEI TAHUN 2020-2024 Yasinta, Syafa Salsabila; Prasetyo, Agung Slamet
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.20348

Abstract

As the foundation for other downstream businesses and a driver of national economic progress, Indonesia's packaging and container sector necessitates a thorough assessment of its financial health using financial ratio analysis. The aim of this study is to examine how profitability, liquidity, and solvency ratios affect the financial performance of companies in the container and packaging sector that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Financial statements obtained from the official IDX website serve as secondary data for this investigation. Twenty container and packaging industry companies registered on the IDX make up the study's population, while 14 companies chosen through purposive sampling make up the sample. The data analysis method in this study is panel data regression analysis using Eviews 12 software. The regression model used in this study is the Random Effect Model, with partial results indicate that profitability significantly and favorably affects financial performance, while solvency significantly and negatively affects financial performance and liquidity has no effect on financial performance. Concurrently, the three ratios have an 87.74% impact on financial performance, with other factors accounting for the remaining percentage.
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH DAERAH ISTIMEWA YOGYAKARTA Yulia Rosiandani; Priyastiwi
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.20380

Abstract

Measuring regional financial performance is important because it is one indicator to determine the success of a region in implementing regional autonomy. This study aims to determine the financial performance of the Regional Government of the Special Region of Yogyakarta in 2019-2024 by using measurement of five financial ratios. This study was conducted at Badan Pengelola Keuangan dan Aset DIY. This study used a quantitative descriptive approach by collecting secondary data contained in the Financial Report 2019-2024. The results of the study indicate that based on the PAD effectiveness ratio, the financial performance of the DIY Regional Government in 2019-2024 can be said to be very effective. The results of the calculation of the regional financial efficiency ratio indicate that financial performance can be said to be efficient. The results of the calculation of the harmony ratio indicate that the financial performance of the DIY Regional Government in 2019-2024 is included in the poor category because the amount of operating expenditures> capital expenditures. The calculation of the regional original revenue growth ratio shows that financial performance in 2019, 2021, 2023, and 2024 was in the very low category. Meanwhile, in 2022, the growth was in the low category. The calculation of the regional financial independence ratio indicates that the financial capacity of the Yogyakarta Regional Government from 2019 to 2024 is moderate and has a participatory relationship pattern.
Pengaruh Sistem Pembayaran Online, Sosialisasi Pajak Daerah, Sanksi Pajak Kendaraan Bermotor, dan Penerapan Opsen Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gunungkidul Kinanti, Elsa Rahajeng; Ambarwati, Lilik
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.20596

Abstract

This study is motivated by the importance of vehicle taxpayer compliance in contributing to the locally-generated revenue (PAD) of the Special Region of Yogyakarta. The objective of this study is to examine the influence of online tax payment system, socialization of local tax policies, sanctions on vihicle tax noncompliance, the implementation of vehicle tax surtax on vihicle taxpayer compliance in Gunungkidul Regency. This research adopts a quantitative approach, with primary data collected through questionnaires distributed to 100 respondents, who were selected based on the criterion of being registered vehicle taxpayers at Regional Tax Service Office of the Special Region of Yogyakarta (KPPD DIY) di Kabupaten Gunungkidul. The data were analyzed quantitatively using SPSS software as the analytical tool. The findings reveal that the online tax payment system and sanctions on vihicle tax noncompliance have a significant effect on vehicle taxpayer compliance. Socialization of local tax policies and the implementation of the vehicle tax surtax do not significantly affect taxpayer compliance. However, when considered simultaneously, online tax payment systems, socialization of local tax policies, sanctions on vihicle tax noncompliance, and the implementation of vehicle tax surtax collectively have a significant effect on vehicle taxpayer compliance.
Manajemen Risiko Dalam Pengadaan Konstruksi Pada Masa Transisi E-Katalog Versi 6: Studi Kasus DPUPKP Kabupaten Sleman Tahun 2025: (Studi Kasus DPUPKP Kabupaten Sleman Tahun 2025) Aruminingsih, Ambar; Asakdiyah, Salamatun
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.20829

Abstract

This research analyzes the risks in construction procurement during the transition from e-Catalog Version 5 to Version 6 at the Dinas Pekerjaan Umum, Perumahan dan Kawasan Permukiman (DPUPKP) of Sleman Regency. Using a qualitative approach with thematic analysis and the ISO 31000:2018 framework, the study finds that the dominance of e-purchasing creates systemic disruptions due to unready digital infrastructure. Key themes such as unprepared catalog showcases, slow product curation, and insufficient supplier training led to decreased budget absorption and delays in physical project activities. Most risks were external and beyond the local government's control. The study recommends developing mitigation scenarios, strengthening local institutional capacity, and advocating for more inclusive transition policies from the central government.

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