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Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Published by Universitas Boyolali
ISSN : 25023055     EISSN : 26221756     DOI : https://doi.org/10.36596/ekobis
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekobis diterbitkan oleh Fakultas Ekonomi Universitas Boyolali secara berkala (setiap 6 bulan) pada bulan Juni dan Desember dengan tujuan untuk menyebarluaskan informasi tentang Ilmu Manajemen dan Akuntansi berupa kajian konseptual dan hasil penelitian.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 170 Documents
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ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI BERDASARKAN GENDER, JENIS PEKERJAAN DAN TINGKAT PENDIDIKAN Gea, Johan Putra Jaya; Purwanto, Hari; Triatmaja, Nur Asih; Wulandari, Amy
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1066

Abstract

This study aims to identify differences in the number of taxpayers at KPP Pratama Boyolali based on gender, type of work, and level of education. Data was collected through questionnaires which were distributed to one hundred people who answered. The Kruskal-Wallis method and independent t-test were used to test the hypotheses and analyze the data. The results of the study show that, although there is no difference between female and male taxpayers in the level of fulfillment of individual tax obligations, there is a difference between taxpayers who are employees and those who are not. In addition, this study found that there are differences in individual taxpayer compliance based on educational level, such as SMA-equivalent, Diploma 3, Bachelor, Diploma 4, Masters, or Doctoral.
PENGARUH LINGKUNGAN KERJA, MOTIVASI DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. TUPAI ADYAMAS INDONESIA KABUPATEN BOYOLALI DI BOYOLALI Gea, Yernijati; Puji Rahayu, Listyowati; Safitri, Unna Ria; Suryana, Alean Kistiani Hegy
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1067

Abstract

The purpose of this study was to analyze the effect of 3 independent variables (partial) which are work environment, work motivation and work discipline on the dependent variable Y, namely work productivity and also to determine the effect together (simultaneously). And the participants of this study are some of the company's employees. Purposive sampling was used to select samples for research. 100 company workers in ready-made cloth factories who were enrolled in this study became the research sample. Questionnaire data in the form of a questionnaire is the type of data used. Multiple linear regression analysis is used in the analytical method. According to the results of the F test, all the company's independent variables X1, X2, X3 have a significant effect on the dependent variable Y. well, the t-test reveals that while the variables X2 (work motivation) and X3 (work discipline) have a significant impact on the Y variable (productivity work), while variable X1 (work environment) does not significantly affect productivity. The R-square value indicates a coefficient of determination of 0.650. This shows that the three independent variables, namely X1 (work environment), X2 (work motivation) and X3 (work discipline) can explain 65.0% of the dependent variable Y (work productivity), while the remaining 37.5% is explained by the factors outside the model.
PENGARUH MOTIVASI, PELATIHAN DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI (Studi Kasus Pada Pegawai Badan Pertanahan Nasional Kabupaten Sragen) Kasworowati, Terate Ayu; Safitri, Unna Ria; Hegy Suryana, Alean Kistiani
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1068

Abstract

The Influence of Motivation, Training and Job Satisfaction on the Performance of Sragen District Land Office Employees. This study aims to determine the effect of motivation, training and job satisfaction on the performance of employees of the Sragen District Land Office. The method or type of this research is a survey, the population or the target are employees at the Sragen District Land Office 121 people. Data collection techniques through questionnaires, and documentation as support. Data analysis was performed using multiple linear regression analysis method. The results of the analysis show that simultaneously (together) the independent variables have a significant and positive influence on the dependent variable. Variables consisting of motivation, training and job satisfaction amounted to 0.000 on the performance of Sragen Regency Land Office employees. And partially the motivation variable is 0.002, training is 0.000, satisfaction is 0.032. Thus the first hypothesis to the last is accepted. To improve the performance of employees of the Sragen National Land Agency, it is recommended to pay more attention to employee performance. The results of this study indicate that work conflict has a negative effect on employee performance which can result in discomfort at work.
PENGARUH AKUNTABILITAS, TRANSPARANSI PENGELOLAAN KEUANGAN DESA DAN PARTISIPASI MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT PADA DESA DI KECAMATAN SIMO KABUPATEN BOYOLALI Anggraeni, Dhita Dewi; Theorupun, Milka Susana; Triatmaja, Nur Asih
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1078

Abstract

This study aims to determine the effect of accountability, transparency of village financial management and community participation on community welfare. The research was conducted in 13 villages in Simo District, Boyolali Regency which were distributed to village officials who knew financial reports. The sample in this study used a purposive sampling technique with a total sample of 200 for the 2018-2022 period. The data in this study were obtained by distributing questionnaires which were filled in directly and supporting data in the form of APBDes realization reports. The analytical method uses multiple regression analysis with the help of the SPSS application. The results of this study are accountability, transparency of village financial management and community participation which have a significant and partially positive effect on community welfare. Meanwhile, accountability, transparency of village financial management and community participation have a significant and positive effect simultaneously on community welfare.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN TAGIHAN PADA BADAN USAHA MILIK DESA TUMANG CEPOGO, KELURAHAN CEPOGO, KECAMATAN CEPOGO, KABUPATEN BOYOLALI Triatmaja, Nur Asih; Hapsari, Ferawati Dewi; Theorupun, Milka Susana
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1079

Abstract

Payment of bills in cash is the main activity of the Tumang Cepogo Business Entity. Recording of transactions that are still done manually can result in errors, waste of time and messy recording, so a computerized accounting information system design is needed that can assist in organizing financial functions. This study aims to update financial reports in real time using the Microsoft Access 2020 application. The types of data used are primary data with observations and interviews as well as secondary data in the form of documents, notes and reports. The research results from the database application are in the form of comprehensive reports and financial position reports that are realtime and can be transferred to Microsoft Excel.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN BOYOLALI (KESBANGPOL) Widyastuti, Tami; Hegy Suryana, Alean Kistiani; Dwi P, Yunita Niqrisah
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1080

Abstract

The purpose of this study was to determine the effect of applying accrual-based government accounting standards, internal control systems, and human resource competence on the quality of financial reporting at the National Unity and Political Agency of Boyolali Regency. The type of data used in this research is quantitative data. The sample used in this study used a saturated sampling technique with a sample of 125 respondents who worked in government agencies. Data collection was carried out using a questionnaire. The data analysis technique used in this study is multiple regression analysis. The results of this study indicate that accrual-based government accounting standards, internal control systems, and human resource competence have a positive effect on the quality of financial reporting at the National Unity and Politics Agency of Boyolali Regency.
PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN CV SENA MUKTI Irgian, Irfan; Lisdiana, Nuning; Rahayu, Listyowati Puji
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1084

Abstract

This study aims to determine whether the performance of CV Sena Mukti Boyolalin employees can be affected by leadership style, work discipline and work environment. A descriptive quantitative study was used as a research method. All employees of CV Sena Mukti Boyolali are the population in this study, and the sample is 42 respondents using a simple random sampling method. Hypothesis testing uses several linear regression tests. The results of this study show that leadership style has no partial effect on employee productivity, work discipline has a partial effect on employee productivity, and the work environment has a partial effect on employee productivity. Simultaneous test results show that leadership style, work discipline, and work environment simultaneously affect employee productivity.
PENGARUH DISIPLIN KERJA, KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS KARYAWAN DI WAROENG SPESIAL SAMBAL HERITAGE BOYOLALI Wahyuni, Tri; Hegy Suryana, Alean Kistiani; Purwanto, Hari
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1085

Abstract

This study aims to determine and analyze the effect of work discipline, job satisfaction and work motivation on employee productivity. This research is a quantitative research because the approach used for research proposals, the process of hypotheses, field work, data analysis, data conclusions up to writing uses aspects of calculation, formulas and certainty of numerical data. The subjects of this study were employees of the Boyolali Heritage Special Sambal. In this study, the population and sample were all employees at Waroeng Special Sambal Heritage Boyolali, totaling 49 people. Data analysis in this study used research methods using survey methods with research with information obtained directly from the head of the Boyolali Heritage Boyolali Special HR and from several of his staff. The results of the research analysis show that work discipline has a negative effect and there is no significance to employee productivity, job satisfaction has a positive but not significant effect on employee productivity and employee motivation has a positive but not significant effect on employee productivity. from this study it can be concluded that work discipline, job satisfaction and work motivation do not significantly influence employee productivity.
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI, DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN (Studi Kasus Pada Karyawan Mitrho Egg Quail Boyolali) Kistiani Hegy Suryana, Alean; Thaharani, Anisa; Ria Safitri, Unna; Sri Anggorowati, Luki
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1087

Abstract

The research aims to determine the effect of leadership style, compensation, and workload partially and simultaneously on employee performance at Mitrho Egg Quail Boyolali. The population of this study amounted to 56 people. Determination of the sample using saturated sampling, because the existing population is used as a research sample. Data collection techniques were carried out through questionnaires, interviews, and observation. Data analysis techniques used quantitative techniques using validity, reliability, normality, heteroscedasticity, autocorrelation, multicollinearity, multiple linear analysis, t-test, and f-test. Research results: 1) Testing states that leadership style has no effect on employee performance, then Ho is accepted and Ha is rejected, this is evidenced by the sig value of 0.061 > 0.05. 2) The test states that compensation has no effect on employee performance, then Ho is accepted, Ha is rejected, this is evidenced by the sig value of 0.498 > 0.05. 3) Testing states that workload has a significant effect on employee performance, then Ho is rejected Ha is accepted, this is evidenced by a sig value of 0.000 <0.05. 4) The test states that leadership style, compensation, and workload simultaneously have a significant effect on employee performance, then Ho is rejected, Ha is accepted, this is evidenced by a sig value of 0.000 <0.05.
PENERAPAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN BOYOLALI Rahmasari, Noviyati; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1088

Abstract

The purpose of this research is to find out the implementation of the presentation of financial reports based on Government Regulation Number 71 of 2010. The method used in this research is descriptive with a qualitative approach. Data obtained through observation, interviews and documentation. The processed data comes from the financial reports of the Boyolali Regency National Unity and Political Unity Agency (BAKESBANGPOL) for 2021-2022. The results of this study show that the implementation of PP No. 71 of 2010 is in accordance with BAKESBANGPOL Boyoali Regency and implemented starting in 2015, there are only 5 components such as Budget Realization Reports, Operational Reports, Changes in Equity Reports, Balance Sheets and Notes to Financial Statements. Bakesbangpol does not make a cash flow report but makes a general cash book, for OPD cash flow, of course, zero. And don't make a report on changes to the balance of the budget excess, because when there is a balance it is submitted to the City Government, as the Government which has authority over the balance. Thus, it is the City/Regency Government that makes the cash flow reports and reports on changes in the balanceof the excess budget. Financial reports used. Financial reports are used to measure performance achievements, evaluation materials and decision making of a Regional Government Organization (OPD) in this case at BAKESBANGPOL. There are several presentation obstacles such as the lack of human resources (HR) who have not fully mastered their field and the lack of socialization regarding this matter and there are 3 factors that influence the implementation of PP No. 71 of 2010.

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