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Rismanto Gatot Trisilo
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wijob.feunwidha@gmail.com
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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 53 Documents
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PENGARUH E-SERVICE QUALITY DAN E-SERVICESCAPE TERHADAP E-LOYALTY PENGGUNA GOJEK MELALUI E-TRUST SEBAGAI VARIABEL INTERVENING DI KALANGAN MAHASISWA UNIVERSITAS WIDYA DHARMA KLATEN Winanda, Dian Septyani; Nugroho, Arif Julianto Sri; Santoso, Imam
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.171

Abstract

This study aims to examine the effect of E-Service Quality and E-Servicescape on E-Loyalty of Gojek users through E-Trust as an intervening variable among students at Widya Dharma University, Klaten. The sample of this research is Widya Dharma Klaten University students with 140 respondents. The data collection method was carried out through distributing questionnaires to the respondents. The data obtained was then processed using SPSS version 22. Based on the results of this study it can be concluded: the direct effect of E-Service Quality on E-Trust, the direct effect of E-Servicescape on E-Trust, the direct effect of E-Service Quality on the E-Loyalty of Gojek users, the direct effect of E-Servicescape on the E-Loyalty of Gojek users, the direct effect of E-Trust on the E-Loyalty of Gojek users, the effect of E-Service Quality on E-Loyalty of Gojek users is intervened by E-Trust, and the effect of E-Servicescape on E-Loyalty of Gojek users is intervened by E-Trust.
PENGARUH POSITIVE EMOTION TERHADAP IMPULSE BUYING DENGAN PRODUCT INVOLVEMENT SEBAGAI VARIABEL MODERASI PADA PEMBELIAN PRODUK FASHION DI SHOPEE Suwanti, Suwanti; Hadi, Abdul; Haris, Abdul
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.173

Abstract

The aim of the research is 1) to find out analyze the effect of positive emotion on impulse buying when purchasing fashion products at Shopee. 2) to find out and analyze whether product involvement strengthens or weakens the positive emotion relationship to impulse buying when purchasing fashion products at Shopee. Data collection thechniques with questionnaires, interviews, and observation. The sample in this study were 125 students from Widya Dharma University Klaten. The variables in this study are the independent variable: Positive Emotion (X), the dependent variable: Impulse Buying (Y), and the moderating variable: Product Involvement (Z). data analysis techniques used simple linier regression analysis and Moderated Regression Analysis (MRA) with the help of the SPSS version 25 program. From the results of the t test it is known that, positive emotion with t count 5,546 > t table 1,1979 and a significance value of 0,037 < 0,05 then there is a positive and partially significant effect of positive emotion on impulse buying, moderation regression test with t count 2,109 > t table 1,979 and a significance value of 0,037 < 0,05. so product involvement is able to moderate the effect of positive emotion on impulse buying Keywords: Positive Emotion, Impulse Buying, and Product Involvement
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KOMITMEN ORGANISASI DENGAN BUDAYA ORGANISASI SEBAGAI PEMEDIASI PADA SEKOLAH MENENGAH PERTAMA DI WONOSOBO Pramawati, Dewi Vista; Kuntaryanto, Oki
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.174

Abstract

This research aims to examine whether organizational culture mediates the relationship between transformational leadership and organizational commitment. 100 respondents are surveyed using the online form by employing cluster random sampling. Each cluster is based on the district where respondents work in a particular district junior high school. This study finds that transformational leadership's total and direct effects on organizational culture exist. However, organizational culture does not mediate the relationship between transformational leadership and organizational culture. It implies that policymakers should design a system to strengthen the role of organizational culture in organizational commitment. Future research may involve more variables in the existing model, such as job satisfaction and organizational commitment, by employing a structural equation model.
PEMETAAN RELIGIOSITAS SEBAGAI BAGIAN DARI MODEL PENGELAKAN PAJAK PADA PELAKU UMKM DI INDONESIA: PEMETAAN RELIGIOSITAS SEBAGAI BAGIAN DARI MODEL PENGELAKAN PAJAK PADA PELAKU UMKM DI INDONESIA Kuntaryanto, Oki; Jati, Agung Nugroho; Purwanti, Titik
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.175

Abstract

This study aims to map religiosity in the tax evasion model. Using the survey method, the questionnaire was distributed to MSME actors in Indonesia. This study used random sampling (random sampling). The samples collected and the data ready to be processed were 132. The moderating effect in the model was processed using the moderated regression analysis technique. The results of this study are that religiosity does not moderate the influence of culture and income on tax evasion. Future research can use demographic variables as control variables to get more robust results.
PEMETAAN POSISI PERSAINGAN COFFEE SHOP DI KOTA KLATEN BERBASIS KEUNGGULAN MUTU LAYANAN Ningsih, Nugraheni Ariska; Marjukah, Anis; Nugroho, Arif Julianto Sri
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.180

Abstract

Penelitian ini bertujuan untuk mengetahui peta posisi persaingan coffee shop di Kota Klaten berbasis keunggulan mutu layanan dengan menggunakan uji multidimensional scaling (MDS). Populasi dalam penelitian ini adalah konsumen yang sedang berkunjung pada lima coffee shop dan masyarakat di Kota Klaten. Sebanyak 100 responden dipilih dengan menggunakan teknik purposive sample, yaitu kuesioner dikirimkan langsung ke masing-masing kedai kopi dan dengan menggunakan media internet (Google Forms). Fitur penskalaan multidimensi SPSS versi 26 digunakan untuk menganalisis data yang dikumpulkan. Atribut dalam kuesioner meliputi bukti fisik (tangibles), keandalan (reliability), daya tanggap (responsiveness), jaminan (assurance), dan empati (empathy). Hasil dari penelitian ini yaitu dengan terbentuknya model positioning masing-masing coffee shop berbasis keunggulan mutu layanan sehingga tercipta posisi sesuai dengan keunggulan bersaing masing-masing coffee shop agar mampu menghadapi semakin ketatnya persaingan di tengah menjamurnya coffee shop di Kota Klaten di masa mendatang.
ANALISIS PENGARUH MOTIVASI, DISIPLIN DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN PT. PILAR KEKAR PLASINDO SURAKARTA Budiwinarto, Kim; Firdausi, Rifai Nur
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.190

Abstract

This study aims to analyze the effect of motivation, discipline and job training on employee performance at PT. Pilar Kekar Plasindo Surakarta. This research method uses a quantitative approach by collecting data through questionnaires distributed to employees of PT. Pilar Kekar Plasindo Surakarta. The research sample consisted of 65 respondents who were taken from all employees in the company. The collected data were analyzed using multiple linear regression techniques to test the research hypothesis. The results of the analysis show that motivation has a positive and significant effect on employee performance. In addition, work discipline also influences employee performance positively and significantly. Furthermore, job training also has a positive and significant impact on employee performance. Furthermore, the results of this study make an important contribution to PT. Pilar Kekar Plasindo Surakarta in developing an effective human resource management strategy. Companies can strengthen motivation, improve employee work discipline, and develop good job training to achieve better overall performance.
HUBUNGAN PET ATTACHMENT DENGAN KESEPIAN PADA MAHASISWA RANTAU YANG BERTEMPAT TINGGAL DI KOS Geraldine, Zettira; Uningowati, Dwi Wahyuni
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.194

Abstract

This research aims to determine the relationship between pet attachment and loneliness in overseas students who live in boarding houses. Respondents who took part in this study were overseas students who had pets in boarding houses in total 127 subjects. The scale used to test pet attachment is the Lexinton Attachment to Pet Scale developed by Johnson et al. (1992) adapted by Maranatha (2017), while the scale for measuring loneliness is the UCLA Loneliness Scale Ver.3 developed by Russel (1996) adapted by Pramitha (2018). The results of the analysis that has been carried out show that there is a negative relationship between pet attachment and loneliness. This proves that the higher the individual's perceived pet attachment, the lower the feeling of loneliness
KEPATUHAN WAJIB PAJAK UMKM BATIK KABUPATEN BANTUL Pratomo, Sigit Adhi; Amelia, Rizky Windar; Sulistyowatie, Syska Lady
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.197

Abstract

SMEs are businesses that can still run in the midst of a crisis. The classic problem that often arises is the low level of tax payment by SMEs. So with PP No. 23 of 2018 which took effect on July 1, 2018 where the government reduced the final tax rate for SMEs from 1% to 0.5%, it is hoped that it will be able to increase taxpayer awareness to comply with paying taxes. In this study, the factors taken are Taxation Socialization, Fiscal Services, and Implementation of the Self Assessment System. This research was conducted on batik SMEs taxpayers in Bantul Regency, the purpose of this study was to determine how much influence the level of Tax Socialization, Fiscal Services, and Implementation of the Self Assessment System on taxpayer compliance. The population is SMEs batik taxpayers in Bantul Regency. The results of the study are 1) that the results of the F test simultaneously the variables of taxation socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance. 2) The results of the t test partially the three variables of tax socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance. Keywords: SMEs, Tax Compliance, SMEs Tax.
FAKTOR-FAKTOR TERBITNYA SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) : FAKTOR-FAKTOR TERBITNYA SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) (Studi Kasus Kantor Umatun Markhumah Tax Consulting) Maulida, Yunita Ivi; Sulistyowatie, Syska Lady; Amelia, Rizky Windar
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.199

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana konsultan pajak mengatasi permasalahan yang disebabkan oleh diterbitkannya SP2DK terhadap Wajib Pajak. Metode penelitian yang digunakan adalah deskriptif kualitatif. Populasi dalam penelitian ini adalah 260 pajak wajib yang memperoleh SP2DK dan melakukan konsultasi perpajakan Kantor Konsultan Pajak Umatun Markhumah Tax Consulting pada tahun 2017-2021. Sampel dalam penelitian ini adalah 166 pajak wajib yang memperoleh SP2DK karena memiliki kriteria tertentu yang melakukan konsultasi perpajakan Kantor Konsultan Pajak Umatun Markhumah Tax Consulting pada tahun 2017-2021. Hasil penelitian diketahui faktor yang menjadi penyebab terbitnya SP2DK adalah Wajib Pajak yang lalai 9 perubahan harta setiap tahun pada saat pelaporan SPT Tahunan dan adanya kecocokan antara SPT Tahunan dengan SPT Masa PPN yang dilaporkan karena terdapat omset yang belum dilaporkan.
PENGARUH KEPEMIMPINAN, MOTIVASI DAN KOMPETENSI TERHADAP KINERJA PEGAWAI DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN KARANGANYAR Mahanani, Fauziah Resma Runtun; Aji, Ambyah Atas
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.200

Abstract

In this research, the writer's goal was to determine the effect of the independent variables (Leadership, Motivation and Competence) on the dependent variable (Employee Performance) at the Karanganyar Regency Education and Culture Office. The hypothesis in this study is that leadership, motivation and competence have a significant effect on the performance of employees of the Karanganyar Regency Education and Culture Office both partially and simultaneously. The population in this study were 120 employees of the Karanganyar Regency Education and Culture Office. The sampling technique used is a simple random technique, with a total sample of 60 people. The data collection method used is a questionnaire and secondary data from literature studies. The data obtained has been tested for reliability and validity using validity and reliability tests. The method used in this study is Multiple Linear Regression analysis. Based on the results of multiple linear regression, it shows that all variables have a significant effect on employee performance. Simultaneously, the variables of leadership, motivation and competence have a significant effect on the performance of employees of the Education and Culture Office of Karanganyar Regency. Based on the results of the coefficient of determination, the variables of leadership, motivation and competence have an influence on employee performance the Education and Culture Office of Karanganyar Regency amounted to 41.7% while the remaining 58.3% was influenced by other factors

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