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<![CDATA[PENGARUH ETOS KERJA DAN RELIGIUSITAS TERHADAP KINERJA KARYAWAN BMT AL BAROKAH NGLUWAR SALAM MAGELANG ]]>
<![CDATA[Muhammad Fatkhurohman Albashori]]>;
<![CDATA[Subandi Subandi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.412
<![CDATA[This study aims to analyze employee performance in terms of work ethic and religiosity. This research is a quantitative research. This research method uses a questionnaire given to 70 employees of BMT Al Barokah Ngluwar Salam Magelang as a sample with purposive sampling technique. Measurement of variables using a Likert Scale. Data analysis using multiple regression analysis. The results of the analysis show that work ethic and religiosity affect employee performance.]]>
<![CDATA[TINJAUAN ATAS PELAYANAN SAMSAT KELILING DALAM MENINGKATKAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOSOBO ]]>
<![CDATA[Aulia Rifma Sunny]]>;
<![CDATA[Eko Martanto]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.418
<![CDATA[Pajak kendaraan bermotor merupakan pajak daerah yang dipungut oleh pemerintah propinsi, seperti telah diamanahkan dalam Undang-Undang Republik Indonesia No.28 Tahun 2009. Dalam pelaksanaanya pemungutan dilakukan oleh kantor bersama samsat. Untuk mendukung meningkatnya target pajak kendaraan bermotor di Kabupaten Wonosobo Jawa Tengah, maka dilaksanakan Samsat Keliling untuk menjangkau wajib yang berada di kabupaten Wonosobo yang kondisi geografis dan cuaca yang kadang menjadi kendala bagi wajib pajak ketika akan melakukan pembayaran Pajak kendaraan bermotor yang mereka miliki. Kesimpulan dari penelitian ini adalah Pelayanan pembayaran pajak kendaraan bermotor melalui samsat keliling merupakan upaya dalam meningkatkan penerimaan pembayaran pajak kendaraan bermotor, dengan lebih menjangkau wajib pajak dan memudahkan wajib pajak. Pengoperasionalan samsat keliling dapat meningkatkan penerimaan PKB. Namun tiga tahun terakhir kontribusi samsat keliling terhadap penerimaan pajak kendaraan bermotor mengalami fluktuasi sebab samsat keliling hanya melayani pembayaran PKB dan pengesahan STNK tahunan. Meskipun begitu penerimaan pajak kendaraan bermotor mengalami kenaikan. Adanya samsat keliling memberikan kemudahan bagi wajib pajak khususnya untuk wilayah-wilayah yang jauh dari samsat induk, akan tetapi dalam pelaksanaannya ada sedikit hambatan baik dari internal maupun eksternal, kendala tersebut seperti adanya kerusakan alat, ganggungan jaringan online, ketidaksesuaian syarat yang dibawa wajib pajak, ketidakcukupan uang dalam pembayaran pajak kendaraan bermotor dan faktor cuaca. Untuk mengatasi hambatan-hambatan tersebut petugas melakukan pengecekan alat sebelum ke wilayah operasional samsat keliling, sosialisasi mengenai syarat, prosedur pembayaran PKB dan pengecekan besaran pajak lewat aplikasi new sakpole sosialisasi diadakan melalui kegiatan Jumat Berbagi serta ikut serta dalam acara pameran, penempatan armada operasi samsat keliling di tempat yang teduh, diberikannya reward untuk wajib pajak yang telah membayar pajak, meningkatkan kualitas SDM pegawai.]]>
<![CDATA[PENGARUH PENGAWASAN KEUANGAN DAERAH, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH PADA KABUPATEN MAGELANG ]]>
<![CDATA[Enita Binawati]]>;
<![CDATA[Nurul Badriyah]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.419
<![CDATA[This study aims to determine moderating effect of local finance supervision, local finance management accountability and local finance manajemen transparency on local government performance on Magelang Regency. The population in this study chairman, secretary the accounting/financial administration departemen staff (SKPD) in Magelang Regency, such as 31 Regional Work Unit with criteria have a minimum term of one year. This study used 98 people as respondents. The data were collected by using questionnairies. The analitycal method used in this research is descriptive quatitative analysis method. The data analysis was done by using multiple linear regression tests with testing t at a significance level of 5%. The results showed that, simultaneously at variabel the local finance supervision, accountability and transparency in the finance management have a signifinact effect on the Local Government of Magelang Regency performance. From the result simultaneous test (F Test). Partially showed the results of the supervision of the local fiancé has a significant effect on the Local Government of Magelang Regency performance. Accountability in the finance management and transparency in the finance management not has a significant effect on the Local Government of Magelang Regency performance. As evidenced from the result partial test (t Test).]]>
<![CDATA[PENGARUH LINGKUNGAN ORGANISASI, STRESS KERJA DAN KEPUASAN KERJA TERHADAP TURNOVER INTENTION KARYAWAN PADA PT. SEMPURNA SEJAHTERA ]]>
<![CDATA[Yunita Fitri Wahyuningtyas]]>;
<![CDATA[Syaiyi Datul Munauwaroh]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.423
<![CDATA[The purpose of this study was to analyze the effect of the level of organizational environment, job stress and job satisfaction on employee turnover intention at PT. Sempurna Sejahtera. The sampling method used was saturated sampling technique. The sample in this study were employees of PT. Sempurna Sejahtera with a total sample of 60 respondents. The analytical method used is multiple linear regression analysis. The results of this study indicate that the organizational environment does not have a significant positive effect on turnover intention. The value of tcount < ttable is 0.139 < 2,000 with the results of a partial statistical analysis (t test) a significance value of 0.890 > 0.05. Work stress has a positive and significant effect on turnover intention. The value of tcount > ttable is 2,324 > 2,000 with the result (t test) a significance value of 0.024 < 0.05. Job satisfaction has a negative and significant effect on turnover intention employee. The value of tcount < ttable is -1.771 < 2,000 with the result (t test) a significance value of 0.024 < 0.05. Based on the test results F Fcount> Ftable or 16.048> 2.77 and significant level of 0.000 <0.05 and coefficient of determination (R2)obtained was 0.433, which means the Environment Organization, Job Stress and Job Satisfaction significant effect on Turnover Intention employee by 43.3% and the remaining 56.7% is influenced by other variables not examined.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PADA PT. SMART TALENTA MULTITAMA ]]>
<![CDATA[Yerni Retno Rahayu]]>;
<![CDATA[Ary Sutrischastini]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.424
<![CDATA[This study aims to 1) analyze the effect of supervision on employee performance at PT. Smart Talent Multitama; 2) analyze the effect of motivation on employee performance at PT. Smart Talent Multitama; 3) analyze the influence of supervision and motivation on employee performance at PT. Smart Talent Multitama. This research method uses a quantitative approach, with data collection techniques in the form of a questionnaire. The population is all employees of PT. Smart Talenta Multitama totaling 45 employees and all of these employees were used as respondents. Technical analysis of data using multiple linear regression processed with SPSS version 20. The results obtained are 1) Supervision has a positive and significant effect on employee performance when viewed from a significant less than 0.05; 2) Motivation has a positive and significant effect on employee performance when viewed from a significant less than 0.05 and 3) Taken together, supervision and motivation have a positive and significant effect on the performance of PT. Smart Talent Multitama.]]>
<![CDATA[EVALUASI PENERAPAN KEBIJAKAN WORK FROM HOME ]]>
<![CDATA[Susi Suyaningsih]]>;
<![CDATA[Sofiati Sofiati]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.425
<![CDATA[Tujuan penelitian ini adalah untuk mengevaluasi penerapan kebijakan WFH pada kinerja pegawai penelaah keberatan pajak di DJP Kanwil DIY. Desain penelitian ini deskriptif kualitatif. Obyek dalam penelitian ini adalah pegawai penelaah keberatan pada Direktorat DIY. Prosedur untuk mengumpulkan data melalui wawancara terhadap informan, menyimpan, memelihara, dan mengolah data dengan model Miles and Huberman. Waktu penelitian dilakukan sekitar bulan Juni-Juli 2021 pada saat puncak varian Delta Covid-19 melanda di Yogyakarta. Hasil penelitian menunjukkan bahwa penerapan WFH sudah sesuai ketentuan yang berlaku di Kantor DJP DIY. Dampak positif penerapan WFH ini antara lain sistem kerja di rumah dapat memberi jam kerja yang lebih fleksibel; pegawai merasa aman dalam bekerja tanpa khawatir tertular Covid-19; hubungan keluarga menjadi semakin dekat; operasional kerja penelaah keberatan pajak Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta tetap berjalan tanpa khawatir kantor menjadi cluster baru penyebaran covid-19. Adapun dampak negative antara lain: kebijakan WFH menjadikan kurangnya motivasi dalam bekerja; pegawai yang sudah biasa dengan situasi di tempat kerja yang konvensional menjadi lebih sulit karena saat berkomunikasi ataupun berkoordinasi dengan teman kerja; evaluasi kerja menjadi kurang efektif. Faktor-Faktor Pendukung Kebijakan WFH di Kantor Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta adanya sikap implementor.]]>
<![CDATA[ANALISIS PENGARUH BRAND EQUITY TERHADAP KEPUTUSAN PEMBELIAN TV LED LG DI DAERAH ISTIMEWA YOGYAKARTA ]]>
<![CDATA[Devi Febriyanti]]>;
<![CDATA[Linawati Linawati]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.426
<![CDATA[This study aims to determine: (1) The effect of brand equity on purchasing decisions, (2) The effect of perceived quality on purchasing decisions, (3) The effect of brand association on purchasing decisions, and (4) The effect of brand loyalty on purchasing decisions. This type of research is a survey research using a questionnaire. The population in this study were all consumers of LG brand LED TVs in the Special Region of Yogyakarta. The samples used are consumers who have made purchases and consumers who use LG branded LED TVs. The sampling method used accidental sampling with a number of respondents 100 people. Data were collected using a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression. The results of this study indicate that: based on the results of the t test (1) Brand Equity does not have a significant effect on the decision to buy LED TV products with the LG brand in Yogyakarta with a significance value of 0.427> 0.05. (2) Perception of quality does not have a significant effect on purchasing decisions for LG brand LED TV products in the Special Region of Yogyakarta with a significance value of 0.222> 0.05. (3) Brand Association has a significant effect on purchasing decisions for LG brand LED TV products in Yogyakarta with a significance value of 0.037 <0.05. (4) Brand Loyalty has a significant effect on purchasing decisions for LG LED TV products in the Special Region of Yogyakarta with a significance value of 0.000> 0.05. Meanwhile, based on the F test, it shows that brand association and brand loyalty simultaneously influence the decision to buy LED TV products with the LG brand in Yogyakarta, with a calculated F value of 56,968> 0.05 with a significance value of 0.000 <0.05.]]>
<![CDATA[PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN JASA GOJEK ONLINE DI YOGYAKARTA ]]>
<![CDATA[Hendriarto Hendriarto]]>;
<![CDATA[Yenni Kurnia Gusti]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.427
<![CDATA[This study aims to determine how much influence price and service quality on the customer satisfaction of Gojek in Yogyakarta, either partially or simultaneously. The population in this study were Gojek service users in Yogyakarta, with a sample of 100 respondents. Sampling using a purposive sampling technique. Data collection techniques using a questionnaire. The data analysis technique used is multiple linear regression. The validity test shows that the statement in this study is valid, while the reliability test using Cronbach Alpha is declared reliable. The results show that: (1) Price and service quality simultaneously affect Gojek customer satisfaction. (2) Price and service quality partially affect Gojek customer satisfaction. Service quality is the most influential and dominant variable on customer satisfaction of Gojek in Yogyakarta so that this research can be useful for companies to continue to improve the quality of their services, in order to achieve customer satisfaction.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL ]]>
<![CDATA[Elva Triani]]>;
<![CDATA[Sulastiningsih Sulastiningsih]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.428
<![CDATA[The company's capital structure in implementing funding decisions that result in capital uses funds from internal and external sources of the company. The company's external funds come from debt while internal funds come from the equity side such as retained earnings, own capital, common stock and preferred stock. Several factors are considered capable of influencing the capital structure such as: profitability, sales growth, asset structure, and non-debt tax shield. This study aims to analyze the effect of profitability, sales growth, asset structure, and non-debt tax shield on the capital structure of manufacturing companies in the Miscellaneous Industry sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This type of research uses quantitative research that uses numerical data or numbers. The research object used in this study is the Miscellaneous Industry which was listed on the Indonesia Stock Exchange (IDX) in 2014-2019, which amounted to 18 companies. The type of data used in this study is the type of secondary data with the method of documentation. The results of the research data test showed that: 1) Testing the first hypothesis of the study found no effect of profitability (X1) on the company's capital structure. 2) Testing the second hypothesis of the study obtained a significance smaller than the level of a = 5%. So it can be decided that in accordance with the research hypothesis, the asset structure (X2) has an influence on the company's capital structure. 3) Testing the third hypothesis in this study obtained a significance level smaller than a = 5%. So it can be decided that sales growth (X3) has an influence on the company's capital structure. 4) Testing the fourth hypothesis of this study obtained a significance level greater than a = 5%. So it can be decided that the non-debt tax shield (X4) has no effect on changes in the company's capital structure.]]>
<![CDATA[UPAYA PENGENDALIAN STRES KERJA DALAM PENINGKATAN KINERJA JAKSA DI KEJAKSAAN NEGERI KLATEN ]]>
<![CDATA[Dian Kurniasari]]>;
<![CDATA[Mudasetia Hamid]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v2i1.429
<![CDATA[The research objectives are: (1) To determine the performance of the prosecutor at the Klaten District Attorney; and (2) To find out efforts to control work stress in improving the performance of the prosecutor at the Klaten District Attorney. Data collection techniques using observation, interviews and documentation. Interviews were conducted with 17 functional prosecutors serving in the Klaten District Attorney's Office. Data analysis used descriptive qualitative analysis. The results showed: (1) The performance of the Public Prosecutor at the Klaten District Attorney in general was adequate, both from the aspect of the prosecutor's work target and the aspect of work behavior. Based on the aspect of the prosecutor's work target, it is known that the Prosecutor's Office at the Klaten District Attorney has shown a fairly good quantity of work, namely the completion of the target agenda of cases that must be resolved, which on average reaches 2 -3 cases. The quality of their work is also maintained by taking into account the factors of suitability, neatness and completeness in accordance with existing SOPs and regulations. Based on the aspect of work behavior, it is known that the Prosecutor's Office at the Klaten District Attorney has worked with the orientation of providing excellent service to the community and is able to cooperate with colleagues, superiors, work units and other agencies. They also maintain integrity, work with discipline and are able to cooperate with colleagues, superiors, other work units and other agencies. (2) Efforts to control work stress in improving the performance of prosecutors at the Klaten District Attorney are by applying stress management which includes individual handling strategies, organizational handling strategies and social support strategies.]]>
