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Dharma Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang
ISSN : 08535205     EISSN : 29645808     DOI : 10.59725
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dari seluruh Indonesia,
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 99 Documents
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Persepsi Kemudahan Penggunaan, Keamanan dan Kepercayaan sebagai Determinan Minat Penggunaan E-Wallet OVO Maria Y Aryati Wahyuningrum; Nurul Khotimah; Rini Dwiastutiningsih; Anisah Anisah
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.287

Abstract

Current digital wallet applications offer easy-to-use features, security levels, and trust by their users. The purpose of this study was to determine the effect of perceived ease of use, perceived security, and perceived trust on interest in using the OVO e-wallet application. The population in this study were people who were interested in using the OVO e-wallet application and had never used the OVO e-wallet application before in the Bekasi area. The sample taken in this study was 100 respondents. The sampling technique used was primary data where data collection was obtained by distributing online questionnaires via Google Form to the public. The test tool used was SPSS with analysis stages, namely validity test, reliability test, classical assumption test, multiple linear regression, t-test, f-test, dominant factor, and coefficient of determination (R2). The results of this study indicate that perceived ease of use, security, and trust have a partial effect on interest in use. Perception of ease of use, security, and trust have a simultaneous effect on interest in use of the OVO e-wallet application.
Optimalisasi Penerapan Standard Operating Procedure (SOP) dalam Meningkatkan Pelayanan Front Office Department di Four Star By Trans Hotel, Renon, Bali Ni Luh Putu Sri Antari; Trianasari Trianasari; Luh Putu Triyanti Ariestiana Dewi
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.291

Abstract

This study was conducted at Four Star by Trans Hotel, Renon, Bali which discussed the Optimization of the implementation of standard operating procedures (SOP) in improving front office department services. The purpose of this study was to determine the implementation of Front Office SOPs at Four Star by Trans Hotel and how SOPs can improve service quality. Researchers used primary and secondary data to support this study. Data collection techniques used were observation, interviews and document studies. The method used was a qualitative descriptive method. The results of the study showed that the front office (bellboy, reservation, telephone operator, receptionist) had implemented existing SOPs and had provided the best service to guests, but not optimally, due to several reasons, one of which was the lack of front office staff. The dimensions used as a reference to measure how SOPs are implemented by the front office include reliability, responsiveness, certainty or guarantee, empathy, tangibles.
Inovasi Model Bisnis dan Struktur Organisasi untuk Mendorong Kreativitas di Usaha Kecil dan Menengah Studi Pendekatan Open Innovation Netty Netty
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.295

Abstract

This study aims to analyze how business model innovation and organizational structure play a role in increasing creativity in Small and Medium Enterprises (SMEs) through the Open Innovation approach. The research method used is qualitative with a case study approach on several SMEs that apply the principle of open innovation. The results show that the flexibility of organizational structure and the adoption of innovative business models are key to creating a sustainable innovative ecosystem. This study also underlines the importance of external collaboration, business model adaptability, and leadership that supports creativity. These findings provide practical implications for the development of SME policies and strategies in the digital economy era.  
Pengaruh Inventory Intensity , Kepemilikan Institusional dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Moderasi Wahyu Adi Wibowo; Rima Afita Sari; Parasdya Pandhu Andanawarih
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.305

Abstract

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.
Pengaruh Upah Minimum Kabupaten Atau Kota (UMK), Pertumbuhan Ekonomi Dan Inflasi Terhadap Pengangguran Terbuka Di Jawa Tengah Tahun 2019 – 2023 Bagus Kusuma Ardi; Selly Ananda Putri; Batista Sufa Kefi
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.307

Abstract

The purpose of this study was to analyze the effect of UMK, economic growth and inflation on open unemployment in Central Java in 2019-2023. The total population of this study consisted of 35 districts or cities that provided 175 observations of data and used the saturated sample method so that all were used as sample data. The analysis method used was multiple linear regression. Hypothesis testing using 5% degrees of freedom. The results of the reliability and validity tests showed that all question items were reliable and the constructs were valid, in addition, the regression had met the fit model. The results of the study showed that the Regency/City Minimum Wage (X1) had a significant positive effect on Open Unemployment (Y). Internal Control (X2) had a significant positive effect on employee performance (Y). Work motivation (X3) had a significant positive effect on employee performance (Y).
Pengaruh Penerapan E-Bupot Unifikasi dan E-Form terhadap Kepatuhan dalam Pelaporan Pajak Penghasilan : (Studi Empiris Klien Kantor Konsultan Pajak Edwin Suwandhy Semarang) Fatasya Adelia Shifarani; Agus Hariyanto
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.310

Abstract

This study aims to examine the influence of Perceived Ease and Perceived Usefulness of the Unified e-Bupot System and e-Form on Taxpayer Compliance. The population in this study consisted of corporate taxpayers who utilized the services of tax consultant Edwin Suwandhy. A random sampling technique was applied, resulting in 66 respondents being selected. This research follows a quantitative approach, using questionnaires as the data collection method. The data obtained from the samples were analyzed using a multiple linear regression model. The study’s findings reveal that the perceived ease of using the Unified e-Bupot system positively influences taxpayer compliance. The greater the understanding and familiarity corporate taxpayers have with the e-Bupot Unification system, the easier they find it to comply with income tax reporting regulations. On the other hand, the perceived usefulness of the e-Bupot Unification system does not have a significant impact on taxpayer compliance. This result suggests that the perceived benefits of the system are not sufficiently compelling to improve corporate taxpayer compliance. Similarly, the perception of ease and usefulness of e-Form also showed no significant effect on taxpayer compliance. This is likely because corporate taxpayers feel that the e-Form system is not easy to use, and the perceived advantages of the system are still considered insufficient to drive compliance. These findings emphasize the importance of improving both the ease of use and the perceived benefits of the e-Bupot and e-Form systems to enhance taxpayer compliance. Future policy improvements should focus on increasing user experience and addressing any gaps in the perceived utility of these tax reporting systems, especially for corporate taxpayers.
Analisis Efektivitas Penggunaan Accurate dalam Mengelola Pengeluaran Kas PT. Graha Mukti Indah Rifqy Dwinoviansyah; Tituk Diah Widajantie
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.337

Abstract

This study aims to analyze the effectiveness of using Accurate in managing cash expenditures at PT Graha Mukti Indah, which is engaged in property development. Good cash expenditure management is very important so that companies are able to maintain liquidity and financial stability in the long term. The research method used is descriptive qualitative with a case study approach. Data was obtained through direct observation of the system used, interviews with finance staff, and documentation of cash expenditure transactions. The results show that Accurate is able to increase time efficiency in recording, reduce the level of human error, and provide real-time cash reports that can be used as a basis for managerial decision making. This finding implies that digitizing the financial system through the use of accounting software can be a relevant strategy for similar companies to improve transparency, accuracy, and the overall quality of financial decision making. Overall, the implementation of Accurate has proven to be an effective solution for improving cash expenditure management at PT Graha Mukti Indah, and its successful integration could serve as a model for other property development companies seeking to enhance their financial management practices.  
Peran Kualitas Audit dalam Memoderasi Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Audit Delay Sita Sri Nurhayati; Laras Pratiwi; Amalia Siti Khodijah
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.338

Abstract

This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institutional shareholding; firm size by the natural logarithm of total assets; and audit quality is proxied by the reputation of the Public Accounting Firm (Big Four and Non-Big Four). The results show that institutional ownership has no effect on audit delay, firm size has a negative effect on audit delay, and audit quality weakens the negative effect of both institutional ownership and firm size on audit delay. These findings highlight the need for companies and auditors to reconsider the effectiveness of monitoring mechanisms and audit quality to achieve more optimal audit completion.
Implementasi Spiritualitas Manajemen Keuangan dalam Pengelolaan Keuangan Biara Kongregasi PIJ Wairklau Maumere Krispina Kara; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.351

Abstract

This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively implemented in accordance with the established guidelines. Managers carry out their duties as a form of service, without expecting compensation, demonstrating a strong sense of spiritual commitment. One of the main challenges identified is maintaining effective communication within the team. This emphasizes the significance of managers who internalize spiritual values, enabling them to serve with integrity, responsibility, and accountability. Furthermore, it highlights the role of spirituality in fostering ethical behavior in financial practices. This research underscores the need for ongoing training and internalization of these values to enhance financial management effectiveness in religious institutions.
Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi Lulu Devina Kalila; Dika Puspitaningrum
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.352

Abstract

This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between these factors. Information from secondary sources, including yearly reports and sustainability documents, was collected and examined through multiple linear regression analysis via IBM SPSS version 26. The findings show that CSR exerts a positive and meaningful influence on Tax Evasion, whereas Capital Intensity and Company Scale demonstrate positive influences that lack significance. In opposition, Profitability displays a negative and meaningful effect on Tax Evasion. As a whole, the independent factors together exert a significant influence on tax evasion behaviors. These outcomes strengthen agency and legitimacy theories, implying that CSR initiatives could function as a tool for securing legitimacy in handling tax duties while promoting long-term corporate adherence to fiscal obligations.

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