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Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi
Published by Sekolah Tinggi Agama Islam Denpasar Bali
ISSN : 24776491     EISSN : 2656873X     DOI : 10.53958
Core Subject : Economy,
Economics, Econometrics & Finance
The contents of the journal cover the scientific fields of Education and Economics including: Economic Education (Accounting, Office Administration and Marketing) Monetary Economy Public Economy Industrial Economy International Economy Human Resource Economics Natural Resource Economics Entrepreneurship
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 465 Documents
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PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PAJAK, DAN PEMBERIAN HADIAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA SURAKARTA Michelle Rayna; Hernawati Pramesti
Widya Balina Vol. 10 No. 2 (2025): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of tax knowledge, taxpayer awareness, and reward incentives on individual taxpayer compliance in paying Land and Building Tax (PBB) in the city of Surakarta. The data used in this research are primary data obtained through questionnaires distributed to PBB taxpayers in Surakarta using a purposive sampling technique. A total of 150 questionnaires were distributed using a Likert scale, and after a validation and screening process, 100 questionnaires were deemed valid and eligible for data analysis. The data were analyzed using the multiple linear regression method. The results indicate that tax knowledge and taxpayer awareness have a significant effect on individual taxpayer compliance in paying PBB, while reward incentives do not have a significant effect on compliance. These findings highlight the importance of enhancing taxpayers' understanding and awareness to improve compliance with local tax obligations.
KEPEMIMPINAN TRANSFORMASIONAL KEPALA MADRASAH DALAM MENINGKATKAN INOVASI MENGAJAR GURU DI MI PUTI BUNGSU AL-MUHAJIRIN DENPASAR Panji Laras Tri Prasetyo; Nur Wahyudi; Mohammad Hisyam
Widya Balina Vol. 10 No. 2 (2025): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v10i2.905

Abstract

kepemimpinan transformasional kepala madrasah dalam meningkatkan inovasi mengajar guru di MI Puti Bungsu Al-Muhajirin Denpasar. Sebagai pemimpin institusi pendidikan, kepala madrasah memiliki peran strategis dalam menciptakan lingkungan yang mendukung pengembangan kompetensi guru melalui penerapan empat dimensi kepemimpinan transformasional, yaitu pengaruh ideal, motivasi inspirasional, stimulasi intelektual, dan pertimbangan individual. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi, serta keabsahan data diuji menggunakan triangulasi,auditrial dan membercheck. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional kepala madrasah berperan signifikan dalam membangun budaya kolaboratif yang memberdayakan guru, memotivasi siswa, dan melibatkan wali murid, sehingga tercipta iklim madrasah yang kreatif, harmonis, dan berdaya saing. Selain itu, inovasi pembelajaran di madrasah berlangsung dinamis melalui penerapan metode beragam, pemanfaatan teknologi, dan evaluasi yang efektif, yang secara keseluruhan berkontribusi terhadap peningkatan mutu pendidikan.
DILEMA HUKUM PEMUTUSAN HUBUNGAN KERJA (PHK) DI PERBANKAN: ANALISIS PERSPEKTIF UNDANG-UNDANG KETENAGAKERJAAN DAN PERATURAN PERBANKAN Didi Handono Syahputra; Lira Amelia; Nabilah Irwani; Nesya Aulia; Nikmah Dalimunthe; Sandi Sipahutar
Widya Balina Vol. 10 No. 2 (2025): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v10i2.916

Abstract

This study examines the legal dilemmas in Employment Termination (PHK) within the banking sector, arising from the tension between Labor Law and banking regulations. A normative analysis reveals that termination practices are often caught in a conflict between the principle of worker protection and the bank's obligation to comply with prudential principles and maintain its financial health. The most critical points of friction lie in termination due to efficiency measures, serious disciplinary violations, and the clash between banking secrecy and the evidentiary process in the Industrial Relations Court. It is concluded that the lack of harmonization guidelines creates legal uncertainty, necessitating more concrete regulatory synergy between labor authorities and the Financial Services Authority (OJK) to achieve certainty and fairness for all parties involved.
PENGARUH PERTUMBUHAN EKONOMI, PENDUDUK, DAN PENDIDIKAN TERHADAP KEMISKINAN DI KABUPATEN SIDOARJO 2014-2023 Azizatun Fitriani; Arga Christian Sitohang
Widya Balina Vol. 10 No. 2 (2025): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v10i2.861

Abstract

This study aims to analyze the influence of economic growth, population, and education on poverty in Sidoarjo Regency during the period 2014–2023, motivated by the persistently high poverty rate despite the region experiencing rapid economic growth and industrial development. Using secondary data from BPS and analyzed quantitatively through multiple linear regression with the assistance of SPSS, this study found that the three variables simultaneously have a significant effect on poverty, while partially, education is the most effective factor in reducing poverty compared to economic growth and population, which have a negative but not significant effect. These findings highlight the importance of equitable distribution and improvement in the quality of education as a primary strategy for poverty alleviation, as well as the need for more inclusive economic policies. Further research is recommended to include other variables such as income inequality, unemployment, and the quality of infrastructure to make the analysis of poverty determinants more comprehensive
PENGARUH KORUPSI DAN UTANG LUAR NEGERI TERHADAP KEMISKINAN DI INDONESIA TAHUN 2003-2022 Mahardhika Harilinawan; Arga Christian Sitohang
Widya Balina Vol. 10 No. 2 (2025): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v10i2.926

Abstract

This study aims to determine the effect of corruption and external debt on poverty in Indonesia during the period 2003–2022, both simultaneously and partially. The data used in this study are secondary data obtained from the World Bank (WB) and Transparency International (TI). The analysis was conducted using the multiple linear regression method with the assistance of EViews 13 software. The results show that, simultaneously, corruption and external debt variables influence the level of poverty in Indonesia. Partially, both variables have a negative and significant effect on poverty during the study period. This means that the lower the level of corruption and the better the management of external debt, the lower the poverty rate in Indonesia tends to be. Overall, the findings indicate that reducing the level of corruption and improving external debt management are important steps in poverty alleviation efforts in Indonesia.

Page 47 of 47 | Total Record : 465

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