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Widya Dharma Journal of Business

wijob
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Published by Universitas Widya Dharma Klaten

ISSN : - EISSN : 28293436 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Environmental Science

FOCUS AND SCOPE Widya Dharma Journal of Business invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 53 Documents

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PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, MODERNISASI ADMINISTRASI PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada UMKM Batik di Pasar Klewer Surakarta) Setyani, Meilina Tri; Harimurti, Fadja; Suharno, Suharno
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 01 (2022): APRIL 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

This study aims to examine the effect of understanding of tax regulations, modernizing tax administration and tax sanctions on individual taxpayers compliance in paying their personal taxes. This study uses a survey method. Sources of data using primary data, namely questionnaires. The object of the research was the individual taxpayers of batik SMEs in Pasar Klewer Surakarta. The population in this study were 2.576 batik SMEs in Pasar Klewer who had NPWP. The sampling technique uses the slovin formula as many as 130 respondents. The data analysis technique uses descriptive statistics, validity and reliability test, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination (R 2) test. The results of this study indicate that the understanding of tax regulations has no effect on individual taxpayer compliance, while modernization of tax administration and tax sanctions has a positive and significant effect on individual taxpayer compliance. Future research is expected to expand the object of research and use other independent variables.

MUTU LAYANAN RUMAH SAKIT DI KOTA SALATIGA SELAMA PANDEMI COVID-19 Mardika, Dhoni Risky Widya; Setianingtyas, Anna Febrianty; Darupratomo, Darupratomo
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 01 (2022): APRIL 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

This research study aimed at revealing perception on public’s satisfaction index to the service quality of 2 hospitals Salatiga from the dimension of tangibles, reliabilities, responsiveness, assurance and empathy. The population is all community members living in the Salatiga who have reported the research samples are 140 respondents that have been established using Weighted Servqual formulation. The sampling applies the purposive sampling. The data are collected by means of quetionnaire with 6-scale of confirmation index to obtain the data of customers satisfaction index-tangibles, reliabilities, responsiveness, assurance and empathy each instrument has been examined and has fulfilled the validity and reliability standard through the SPSS of 21. Servqual has started with the concept of services quality and has demonstrated the model of services quality gaps. This research tries to identify the most important dimension and perception of external customers towards the 2 hospitals Salatiga. The result shows that most servqual model factor, responsiveness are less satisfied than it should be

ANALISIS KONTRIBUSI FAKTOR-FAKTOR PERTUMBUHAN EKONOMI KABUPATEN KLATEN Haris, Abdul; Trisilo, Rismanto Gatot; Utami, Tri
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 01 (2022): APRIL 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

The purpose of this study was to determine the factors that influence economic growth in Klaten Regency. This type of research is descriptive qualitative or policy research. This research was conducted in Klaten district. The data sources of this research are primary and secondary data from Klaten district. Data analysis using the Klassen Method and regional disparities will be used using the Williamson Index calculation and Gini Index data. The results of this study based on the spatial aspect show that the use of agricultural land is still wide enough so that it is not worried about large-scale changes in land use and from the non-economic aspect that population growth is low but population density is high enough, TPAK and unemployment rates have decreased, HDI is equal to 74.79% shows a positive development and the condition of the poor in 2018 has also decreased.

SIMULASI MATEMATIS OPTIMALISASI KOMPOSISI PROPORSI PORTOFOLIO SAHAM MENGGUNAKAN METODA OPTIMALITY LAGRANGE MULTIPLIER Prasetyo, Jarot; Anis Marjukah; Abdul Hadi
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 01 (2022): APRIL 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

This study aims to determine the composition of the proportion of funds (W) that should be invested in a stock portfolio. The method of determining it is using a simulation called the Optimization of the Optimization of the Share Portfolio Proportion Composition Using the Lagrange Multiplier Optimality Method. In this way it is expected that the proportion of funds provided by potential investors will be optimal so that the portfolios that are formed will be efficient, that is, at a certain level of risk, the portfolio will provide the maximum expected return; or at a certain level of expected return will result in minimal portfolio risk. Through this simulation, several equations of the proportion of funds for each portfolio forming share will be generated. If the value of the expected return of each share is included in these equations, the proportion of funds generated will be optimal. Using the stock data included in the LQ45 index of 15 types of stocks, the simulation produces an equation of the proportion for each type of stock at level E (Rp) of 0.014806, so a portfolio risk will be obtained of 6.50521E-17. This level of risk is much lower when compared to portfolio risk before using the ideal proportion, which is 0.00028591

SURVEY KEPUASAN PELANGGAN PDAM KABUPATEN KLATEN Nursito, Sarwono; Nugroho, Arif Julianto Sri; Haris, Abdul
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 01 (2022): APRIL 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

This study aims to determine the Community Satisfaction Index (IKM) of public services provided by PDAM Klaten Regency. The method used is a survey method using a questionnaire to collect research data. Respondents who were the sample of the study were 404 customers. The sampling technique used is cluster sampling, where the population is divided based on the service area and stratified sampling, where the population is divided based on the customer class. While the data analysis uses the Community Satisfaction Index (IKM) analysis, both as a whole and per service element. The result of the analysis shows that the overall IKM value is 76.18, which is in the good category.

MENINJAU SKEPTISISME PROFESIONAL AUDITOR, INDEPENDENSI DAN RED FLAGS TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (STUDI KASUS INSPEKTORAT KABUPATEN PONOROGO DAN MADIUN) Susilawati, Desi; Utami, Tri; Indriani, Afif Aprilia
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 01 (2022): APRIL 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

This study aims to analyze the Professional Auditor's Skeptic Independence, and Red Flags on the Auditor's Ability to Detect Fraud. The sample a in this study are auditors who worked at the Inspectorate of Ponorogo and Madiun Regencies conssist of 31 auditors.This research uses purposive sampling method by distributing questionnaires with a Likert scale and which has met the validity and reliability requirements. Data analysis and hypothesis testing using multiple linear regression. The results of multiple linear analysis indicate that the variable auditor professional skepticism has a significant effect on the ability of auditors to handle fraud. Meanwhile, the red flag variable does not have a significant effect on the ability of auditors to detect fraud. Consequently, this study’s implication is Auditor must always uphold the attitude of professional skepticism and independence in every audit action andpProcedures because auditors who have this attitude will affect the auditor's ability to detect fraud.

PEMETAAN POSISI KEUNIKAN POTENSI LOKAL DESA WISATA DI KECAMATAN BAYAT KABUPATEN KLATEN Nisaa, Shofiyatun; Nugroho, Arif Julianto Sri; Santosa, Imam; Marjukah, Anis; Setiyadi, Dwi Bambang Putut; Suranto, Much
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 02 (2022): OKTOBER 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Penelitian ini bertujuan untuk mengetahui peta posisi desa wisata berbasis keunikan potensi lokal di Kecamatan Bayat Kabupaten Klaten dengan menggunakan uji multidimensional scalling (MDS). Populasi dalam penelitian ini adalah wisatawan dan masyarakat desa sekitar desa wisata yang berada di Kecamatan Bayat. Pengambilan sampel dilakukan dengan cara menyebar kuesioner secara langsung pada tiap desa wisata dengan menggunakan media online yaitu Google Form dengan total 60 responden secara purposive sampling. Data yang diperoleh diolah dengan menggunakan alat bantu Multidimensional Scalling Program SPSS versi 26. Atribut dalam kuesioner meliputi daya tarik, pemasaran dan promosi, aksesbilitas, fasilitas, kelembagaan dan pemberdayaan masyarakat, serta mitigasi bencana non-alam. Hasil penelitian telah terbentuk model positioning masing-masing desa wisata berbasis keunikan potensi lokal sehingga tercipta posisi keunggulan bersaing masing-masing desa wisata agar mampu menghadapi era pertumbuhan ekonomi kreatif sektor wisata di Kabupaten Klaten di masa mendatang.

PENGUKURAN MUTU LAYANAN TERHADAP KEPUASAN KONSUMEN TOKO RITEL INDOMARET X KOTA SURAKARTA Suhendro, Suhendro; Setyawanti, Dandang; Jati, Agung Nugroho; Tasari, Tasari
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 02 (2022): OKTOBER 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

This research study aimed at revealing perception on public’s satisfaction index to the service quality of Indomaret Retail X Surakarta from the dimension of tangibles, reliabilities, responsiveness, assurance and empathy. The population is all community members living in the Surakarta areas who have reported the research samples are 95 respondents that have been established using Cronin and Taylor’s Weighted Servqual formulation. The sampling applies the purposive sampling. The data are collected by means of quetionnaire with 6-scale of confirmation index to obtain the data of customers satisfaction index-tangibles, reliabilities, responsiveness , assurance and empathy each instrument has been examined and has fulfilled the validity and reliability standard through the Hoyt program, SPSS of 21. Servqual has started with the concept of services quality and has demonstrated the model of services quality gaps. This research tries to identify the most important dimension and perception of external customers towards the Indomaret Retail X Surakarta. The result shows that most servqual model factor, reliabilities are less satisfied than it should be

UJI DETERMINAN SIKAP KESIAPSIAGAAN PEREMPUAN DI DESA KAWASAN SEMERU SUMBER WULUH LUMAJANG DALAM MENGHADAPI ERUPSI DAN BANJIR LAHAR DINGIN Ratnanik, Ratnanik; Luklukaningsih, Zuyina; Widayanti, Sukasih Ratna; Prasetyo, Jarot; Hadi, Abdul; Trisilo, Rismanto Gatot; Christanti, Paramita Lea
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 02 (2022): OKTOBER 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Penelitian ini bertujuan menguji model apakah nilai nilai pengetahuan kesiapsiagaan towards dan perceived behavior control dalam teori Planned Behavior memiliki pengaruh positif terhadap sikap kebencanaan ibu ibu di lereng Semeru Jawa Timur. Desain penelitian dilakukan dengan menggunakan metode kuantitatif yang menjelaskan hubungan kausal antara satu variabel gayut dengan dua variabel bebas yang diuji. Uji hipotesis dirumuskan dalam model menggunakan uji multivariat. Populasi dalam riset seluruh ibu-ibu di lereng semeru. Teknik pengambilan sampel dilakukan secara purposive sampling sebanyak 100 responden ibu-ibu di lereng Semeru. Hasil akhir dari model diperoleh identifikasi terdapat pengaruh positif pengetahuan kebencanaan dan perceived behavior control terhadap sikap kebencanaan. Riset kedepan bisa diperluas uji pengaruh sikap terhadap perilaku serta dikembangkan disain riset melalui penelitian eksperimen Keywords: pengetahuan, perceived behavior control, sikap, kebencanaan

ANALISIS KEPUASAN PELANGGAN PDAM TIRTA MERAPI KABUPATEN KLATEN TAHUN 2022 Nursito, Sarwono; Nugroho, Arif Julianto Sri; Haris, Abdul
Widya Dharma Journal of Business - WIJoB Vol. 1 No. 02 (2022): OKTOBER 2022
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

This study aims to determine the index of the Customer Satisfaction Survey (SKP) of public services provided by the Regional Water Company (PDAM) Tirta Merapi Klaten Regency in 2022. The method used in this study was a survey using a questionnaire to collect research data. The sample of this research is 400 customers. The sampling technique uses cluster and stratified sampling. Data analysis in this study uses the analysis of the Customer Satisfaction Survey Index (SKP). The analysis of the SKP index is carried out as a whole and per service element. The results obtained indicate that the index value of the Customer Satisfaction Survey (SKP) is 77.05. These results show that the service quality of PDAM Tirta Merapi Klaten Regency in 2022 is in category B, which means it has good service performance. In addition, the results of the SKP index analysis per service element, consisting of 9 service elements, show good service performance.

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Contact Name
Rismanto Gatot Trisilo

Contact Email
riesmku03@gmail.com

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+6295293690280

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wijob.feunwidha@gmail.com

Editorial Address
jl. ki hajar dewantara karanganom klaten utara jawa tengah indonesia

Location
Kab. klaten,

Jawa tengah

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Rismanto Gatot Trisilo

Contact Email riesmku03@gmail.com

Phone +6295293690280

Journal Mail Official wijob.feunwidha@gmail.com

Editorial Address jl. ki hajar dewantara karanganom klaten utara jawa tengah indonesia

Location Kab. klaten, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Rismanto Gatot Trisilo

Contact Email
riesmku03@gmail.com

Phone
+6295293690280

Journal Mail Official
wijob.feunwidha@gmail.com

Editorial Address
jl. ki hajar dewantara karanganom klaten utara jawa tengah indonesia

Location
Kab. klaten,

Jawa tengah

INDONESIA