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Rismanto Gatot Trisilo
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jl. ki hajar dewantara karanganom klaten utara jawa tengah indonesia
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Widya Dharma Journal of Business
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 6 Documents
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Search results for , issue "Vol. 1 No. 01 (2022): APRIL 2022" : 6 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.01 KB) | DOI: 10.54840/wijob.v1i01.24

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.016 KB) | DOI: 10.54840/wijob.v1i01.25

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.045 KB) | DOI: 10.54840/wijob.v1i01.27

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.095 KB) | DOI: 10.54840/wijob.v1i01.28

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.768 KB) | DOI: 10.54840/wijob.v1i01.29

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1399.72 KB) | DOI: 10.54840/wijob.v1i01.30

Abstract

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.

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