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Contact Name
Ima Kristina Yulita
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redaksiexero@usd.ac.id
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redakturexero@gmail.com
Editorial Address
https://e-journal.usd.ac.id/index.php/exero/about/editorialTeam
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INDONESIA
EXERO : Journal of Research in Business and Economics
ISSN : 26551519     EISSN : 26551527     DOI : https://doi.org/10.24071/exero
Core Subject : Economy,
Given its mission of being one of the reputable journal on the economics and business in the world, the EXERO: Journal of Research in Business and Economics (EXERO) publishes papers on the economy and business for international academicians, practitioners, regulators, and public societies. The EXERO accepts empirical or conceptual papers with any methods or approaches, particularly those that are relevant to the economic and business issues, which fit one of three salient disciplines: (1) Economics, (2) Business, and (3) Accounting. These fields are further divided into the following specific areas Economics: Institutional economics, Public economics, international economics, development economics, monetary economics, financial economics, game theory, health economics, labor economics. Business: Finance, marketing, consumer behavior, human resource management, organizational behavior, strategic management, operations and innovation, entrepreneurship, ethics. Accounting: Public sector accounting, taxation, financial accounting, management accounting, auditing, and information systems.
Articles 65 Documents
Exploratory model of perception of risks in the COVID-19 era García Lirios, Cruz
EXERO : Journal of Research in Business and Economics Vol 7, No.1 (2024)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v7i1.5427

Abstract

Security have concern authorities and civil society during last years. Different society’s substrates have different perceptions on security. Present document explores reliability and validity of an instrument which measures security perception in bachelor’s students by reviewing seven dimensions: territorial, national, public (government), human, public (self-protection), private and internaut. Accordingly, setting values and residual permitted to accept the null hypothesis significant relationship between the theoretical dimensions with respect to the weighted factors.
PENGARUH ALOKASI BELANJA MODAL, DESENTRALISASI FISKAL, DAN KINERJA KEUANGAN DAERAH TERHADAP KEMISKINAN DIMEDIASI INDEKS PEMBANGUNAN MANUSIA KABUPATEN SRAGEN TAHUN 2011-2020 Fitasari, Kristina
EXERO : Journal of Research in Business and Economics Vol 6, No.2 (2023)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v6i2.5492

Abstract

Poverty is a problem for both developed and developing countries. Poverty is determined by the level of income and the ability of a country to meet its most basic needs. In addition, the factor that affects poverty is the human development index called fiscal decentralization. This study aims to describe the allocation of expenditures, fiscal decentralization, and financial performance of capital in the Sragen Regency to poverty. The research method in this study is descriptive quantitative, collecting information to test hypotheses or answer questions through questionnaires. The results obtained in this study showed a significant positive relationship between the allocation of capital expenditure in the Sragen district, a significant positive relationship between fiscal decentralization on poverty, and no significant or negative relationship between the development index on poverty.
Pengaruh Konflik Kerja Dan Beban Kerja Terhadap Kinerja Karyawan Natalia, Kristina; Sutadi, Theodorus
EXERO : Journal of Research in Business and Economics Vol 7, No.2 (2024)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v7i2.9289

Abstract

This study aims to determine 1) the effect of work conflict on employee performance, 2) the effect of workload effect on employee performance, 3) the effect work conflict and workload have simultaneously on employee performance at Badan Penanggulangan Bencana Daerah Kabupaten Gunung Mas. The population in this research were all employees of Badan Penanggulangan Bencana Daerah Kabupaten Gunung Mas. The technique used in this research is satured sampling method and data collection technique by distributing questionnaires to 37 respondens. Data analysis technique in this study is multiple linear regression using the IBM SPSS 26 program. The results in this study indicate that: 1) work conflict has negative effect to employee, 2) workload has no effect on employee performance, 3) work conflict and workload have a simultaneous effect on employee performance. 
ANALISIS PELAPORAN DAN PENGHITUNGAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PERJANJIAN PISAH HARTA Agustinawansari, Gien
EXERO : Journal of Research in Business and Economics Vol 7, No.1 (2024)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v7i1.4405

Abstract

Penelitian ini bertujuan untuk mengkaji dan mengetahuipelaporan dan penghitungan pajak penghasilan bagi Wajib Pajakorang pribadi hal mana yang lebih menguntungkan bagi suami danistri yang mempunyai penghasilan semata mata dari satu pemberikerja dalam hal melaporkan pajak penghasilan. Apakah pelaporanpajak penghasilan digabung atau melaporkan pajak sendiri-sendiri.Pelaporan pajak penghasilan terpisah berarti dikehendaki merekaatau istri memilih melakukan kewajiban pajaknya sendiri.Penelitian terapan mengambil sampel Wajib Pajak OrangPribadi (WPOP). Pengolahan data dilakukan dengan cara: (a)menghitung pajak penghasilan terutang suami dan istri yang telahdipotong pemberi kerja; (b) menghitung pajak terutang yang harusdilaporkan oleh suami dan istri dalam surat pemberitahuan (SPT)tahunan; (c) menghitung pajak suami dan istri yang kurang bayaratau lebih bayar.Hasil analisis menunjukkan bahwa antara suami dan istrimelakukan perjanjian pisah harta atau istri menghendakimenjalankan kewajiban perpajakannya mandiri, maka penghasilanneto bagi suami atau istri yang lebih besar menyebabkan rasiopenghasilan netonya juga besar, sehingga pajak yang menjadikewajiban suami atau istri menjadi lebih besar bila dibandingkandengan pajak yang telah dipotong oleh pemberi kerja, dansebaliknya, jika penghasilan netonya lebih kecil.
PERAN BUMDES (BADAN USAHA MILIK DESA) UNTUK PEMULIHAN EKONOMI MASYARAKAT DESA Prabowo, M.B.A., Ph.D, T. Handono Eko
EXERO : Journal of Research in Business and Economics Vol 6, No.2 (2023)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v6i2.4427

Abstract

ABSTRAKDalam  UU No 6 Tahun 2014, pembentukan Badan Usaha Milik Desa (BUMDES) dimaksudkan untuk mendorong atau menampung seluruh kegiatan peningkatan pendapatan masyarakat, baik yang berkembang menurut adat istiadat dan budaya setempat, maupun kegiatan perekonomian yang diserahkan untuk di kelola oleh masyarakat melalui program atau proyek Pemerintah dan Pemerintah Daerah. Sebagai sebuah usaha desa, pembentukan BUMDES diharapkan mampu memanfaatkan seluruh potensi yang dimiliki masyarakat desa baik aspek ekonomi, sumber daya alam dan sumber daya manusianya. Pendirian BUMDES di desa mampu menyerap tenaga kerja desa, membuka peluang usaha ekonomi produktif, membangun jejaring usaha, meningkatkan kesejahteraan masyarakat desa, dan mempunyai kontribusi pada PADes (Pendapatan Asli Desa). BUMDES merupakan salah  satu kekuatan ekonomi penting yang dimiliki desa di tengah masuknya berbagai kekuatan bisnis nasional maupun internasional. Bahkan di masa pandemi dan pasca pandemi covid -19, BUMDES menjadi salah satu lembaga di desa yang berperanan penting menopang pemulihan ekonomi masyarakat desa. BUMDES diharapkan menjadi “basis ekonomi kerakyatan” dan penguatan keuangan pemerintahan desa melalui kegiatan usaha ekonomi produktif masyarakat perdesaan dan kontribusi pada pemulihan ekonomi masyarakat desa.Kata kunci : BUMDES, Pemulihan Ekonomi Masyarakat Desa, PADes