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Business and Accounting Education Journal
Published by Universitas Negeri Semarang
ISSN : 27234487     EISSN : 27234495     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Business and Accounting Education Journal adalah jurnal ilmiah dari hasil penelitian dan atau kajian pustaka dalam bidang ilmu bisnis, kewirausahaan, administrasi perkantoran, pendidikan administrasi perkantoran, dan pendidikan akuntansi maupun bidang ilmu akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 75 Documents
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Pengaruh Koneksi Politik, Capital Intensity, Dan Leverage Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019- 2023) Khasanah, Istifatul
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.22579

Abstract

This study aims to determine the effect of political connections, capital intensity, and leverage on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange during 2019-2023. The independent variables in this study include political connections, capital intensity, and leverage while the dependent variable is tax aggressiveness as measured using the Effective Tax Rate (ETR). The data used in this study are secondary data. The population and sample in this study were all manufacturing companies listed on the IDX whose samples totaled 75 observations. The sample selection method uses purposive sampling method with panel data analysis. The results showed that political connections and capital intensity have no effect on tax aggressiveness, while leverage has a positive effect on tax aggressiveness.
Analisis Perencanaan Pengelolaan Keuangan Desa (Studi Kasus di Kantor Desa Rowobungkul Ngawen Blora) Pradana, Galih; Rahmaningtyas, Wisudani
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.25425

Abstract

Penelitian ini bertujuan untuk mengkaji perencanaan keuangan desa di Desa Rowobungkul, Kabupaten Blora. Perencanaan keuangan desa harus berlandaskan prinsip transparansi, akuntabilitas, dan partisipatif. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Teknik analisis data menggunakan analisis tematik dan triangulasi dari berbagai sumber. Hasil dari penelitian ini adalah perencanaan keuangan desa di Desa Rowobungkul sudah menerapkan prinsip akuntabilita syang ditunjukkan oleh keterbukaan atas informasi terkait perencanaan, bahkan realisasi dan penggunaan dana desa, sedangkan prinsip akuntabilitas ditunjukkan oleh pencatatan anggaran dilakukan secara sistematis melalui Siskeudes dan laporan keuangan yang tersusun rapi, dan partisipatif ditunjukkan oleh musyawarah desa yang dilakukan untuk merencanakan dana desa.
Evaluasi Pelayanan Kependudukan dalam Peningkatan Pelayanan Publik Pemerintah Desa Gedebeg Kecamatan Ngawen Kabupaten Blora Churin Inin, An Nafi; Wirawan, Arif Wahyu
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.26185

Abstract

Pelayanan kependudukan merupakan aspek penting dalam administrasi desa yang memengaruhi kualitas pelayanan publik. Penelitian ini bertujuan mengevaluasi pelayanan kependudukan oleh Kasi Pelayanan di Desa Medalem, Kabupaten Blora, dengan fokus pada dimensi kecepatan, akurasi, keterjangkauan, dan kepuasan masyarakat. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Teknik analisis data menggunakan analisis data kualitatif yang meliputi kondensasi data, penyajian data, dan penarikan kesimpulan serta divalidasi melalui triangulasi sumber dan teknik. Hasil menunjukkan berbagai kendala dalam pelayanan, seperti keterbatasan fasilitas (tangible), kurangnya kompetensi perangkat (reliability), sikap kurang ramah (empathy), prosedur berbelit (responsiveness), dan informasi layanan yang tidak jelas (assurance). Diperlukan perbaikan menyeluruh agar pelayanan lebih efektif dan responsif terhadap kebutuhan masyarakat.
Strategi Pengembangan Motivasi Berwirausaha Melalui Mata Kuliah Kewirausahaan Pada Mahasiswa FISIP Universitas Negeri Semarang Puspita, Maharani Intan; Nurul Fatimah
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.26352

Abstract

Entrepreneurship is the ability to create new innovations that have value in order to achieve a goal in conducting business activities. In conducting entrepreneurial activities, motivation is important for each individual to achieve success in doing business. The purpose of this research was to find out what strategies were given and the impact of giving these strategies to increase motivation in entrepreneurial activities through entrepreneurship courses for students, especially the Faculty of Social and Political Sciences, Semarang State University. The approach used in this research is a qualitative approach, while the data collection technique uses mixed methods. The qualitative data of this research was obtained through observation, interview, literature study, and the quantitative data was obtained from distributing questionnaires through google form. The theory used in this study is the theory of achievement needs put forward by McClelland relating to entrepreneurial motivation. The results found from this study are three strategies, namely, the provision of compulsory entrepreneurship courses, entrepreneurship expo activities, and entrepreneurship seminars. While the impact caused is the emergence of enthusiasm, innovative, creative, and artistry in taking risks. With the implementation of these three strategies as well as the collaboration between educational institutions and students, student entrepreneurial motivation will certainly be formed.
Evaluasi Efektivitas Tata Ruang Kantor terhadap Peningkatan Kinerja Pegawai: Studi Kasus Kantor Desa Nglangitan, Kecamatan Tunjungan, Kabupaten Blora Nanda Mustika, Retna Indah; Prima Kharismaputra, Aulia
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.26915

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas tata ruang kantor dalam mendukung peningkatan kinerja pegawai di Kantor Desa Nglangitan, Kecamatan Tunjungan, Kabupaten Blora. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi terhadap seluruh perangkat desa sebagai sampel. Hasil penelitian menunjukkan bahwa penataan ruang kantor yang menerapkan konsep hybrid office layout mampu meningkatkan kenyamanan dan produktivitas kerja. Tata ruang yang baik berkontribusi terhadap efektivitas kerja melalui peningkatan kuantitas, kualitas, dan ketepatan waktu penyelesaian tugas pegawai. Penelitian ini merekomendasikan perbaikan pada aspek ventilasi, pencahayaan alami, dan penataan ulang perabotan untuk menciptakan lingkungan kerja yang lebih efisien dan kondusif. This study aims to evaluate the effectiveness of office layout in enhancing employee performance at the Village Office of Nglangitan, Tunjungan District, Blora Regency. A descriptive qualitative approach was employed, using interviews, observations, and documentation involving all village apparatus as research subjects. The findings indicate that the implementation of a hybrid office layout has improved work comfort and productivity. A well-organized office layout contributes to employee performance by improving the quantity, quality, and timeliness of task completion. This study recommends improvements in ventilation, utilization of natural light, and reorganization of office furniture to create a more efficient and conducive work environment.
Analisis Kinerja Perangkat Desa Tutup Kecamatan Tunjungan Kabupaten Blora Ratnawati, Dewi; Permana, Dian Fithra
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.27105

Abstract

This study aims to analyze the performance of village officials in Tutup Village, Tunjungan District, Blora Regency, in carrying out their main duties and functions, as well as to identify the factors contributing to their low performance, particularly in the context of information technology utilization. A descriptive qualitative approach was used, with data collected through observation, in-depth interviews, and documentation. The findings reveal that the performance of village officials remains suboptimal, characterized by low work discipline, limited understanding of duties, and insufficient competence in operating technology-based administrative systems. Only 60% of the officials are able to independently operate administrative applications, while the rest rely on their colleagues. The main factors affecting poor performance are a lack of skills and low work motivation. Limited mastery of information technology also hinders the achievement of efficient public services. This study recommends enhancing competence through information technology training and strengthening work motivation to support the development of professional and digitally adaptive village officials.
Pengaruh Kualitas Pelayanan Dan Kepercayaan Masyarakat Terhadap Kepuasan Pengguna Layanan di Kantor Desa Talokwohmojo Syarifuddin; Ismiyati, Ismiyati
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.27902

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui tentang pengaruh Kualitas Pelayanan dan Kepercayaan Masyarakat terhadap Kepuasan Masyarakat di Balaidesa Talokwohmojo, Kabupaten Blora. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian studi kasus yang dilakukan di Balaidesa Talokwohmojo pada bulan Mei 2025. Populasi adalah seluruh masyarakat desa Talokwohmojo yang pernah mendapatkan pelayanan, dan sampel yang didapatkan berjumlah 107 orang yang diambil dengan menggunakan teknik accidental sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda, uji t, uji f, dan koefisien determinasi dengan menggunakan apliasi SPPS Ver 29. Hasil penelitian menunjukkan bahwa Kualitas Pelayanan berpengaruh positif terhadap Kepuasan Masyarakat di Balaidesa Talokwohmojo yang dibuktikan dengan perolehan thitung > ttabel yaitu 3,339 > 1,983 dan nilai sig < 0,05 yaitu 0,001. Kepercayaan Masyarakat berpengaruh positif terhadap Kepuasan Masyarakat di Balaidesa Talokwohmojo yang dibuktikan dengan perolehan thitung > ttabel yaitu 6,581 > 1,983 dan nilai sig < 0,05 yaitu 0,000.   Abstract This study aims to determine the effect of Service Quality and Public Trust on Public Satisfaction at Talokwohmojo Village Hall, Blora Regency. This study uses a quantitative approach with a case study research type conducted at Talokwohmojo Village Hall in May 2025. The population is all Talokwohmojo village residents who have received services, and the sample obtained is 107 people taken using the accidental sampling technique. The data analysis technique used is multiple regression analysis, t-test, f-test, and coefficient of determination using the SPPS Ver 29 application. The results of the study indicate that Service Quality has a positive effect on Public Satisfaction at Talokwohmojo Village Hall as evidenced by the acquisition of t count> t table, namely 3.339> 1.983 and a sig value <0.05, namely 0.001. Public Trust has a positive effect on Public Satisfaction at Talokwohmojo Village Hall, as evidenced by the tcount > ttable, namely 6.581 > 1.983 and a sig value < 0.05, namely 0.000.
Pengaruh Kualitas Pelayanan dan Disiplin Kerja terhadap Kepuasan Masyarakat Desa Bogowanti, Kabupaten Blora Muhammad Arifin, Nur; Permana, Dian Fithra
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.28086

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan disiplin kerja terhadap kepuasan masyarakat dalam pelayanan administrasi di Desa Bogowanti, Kabupaten Blora. Desain penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan sampel sebanyak 208 responden yang diambil melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis dengan regresi linear berganda. Hasil uji t menunjukkan bahwa kualitas pelayanan (t = 5,870; p = 0,000) dan disiplin kerja (t = 4,643; p = 0,000) berpengaruh positif dan signifikan terhadap kepuasan masyarakat. Secara simultan, kedua variabel berkontribusi sebesar 41,1% terhadap variasi kepuasan masyarakat. Kesimpulannya, peningkatan kualitas pelayanan dan kedisiplinan kerja menjadi faktor penting dalam meningkatkan kepuasan warga terhadap layanan administrasi desa.
Analisis Hambatan dan Solusi Dalam Meningkatkan Transparansi Anggaran Desa Gotputuk, Blora: Studi Kasus Kualitatif dari Sudut Pandang Administrasi Nanda Septian, Adiftya Eka; Permana, Dian Fithra
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.28312

Abstract

Transparansi anggaran desa sangat penting untuk mencegah penyalahgunaan dana dan meningkatkan partisipasi masyarakat dalam pembangunan, namun masih banyak desa yang menghadapi kendala seperti keterbatasan SDM dan budaya birokrasi tertutup. Penelitian ini bertujuan mengidentifikasi hambatan dan solusi peningkatan transparansi anggaran di Desa Gotputuk sebagai dasar perbaikan sistem administrasi desa yang lebih akuntabel. Penelitian ini menggunakan pendekatan kualitatif dengan studi kasus di Desa Gotputuk untuk mengkaji hambatan dan solusi transparansi anggaran desa melalui wawancara, observasi, dan dokumentasi, yang dianalisis dengan model Miles dan Huberman serta divalidasi melalui triangulasi dan member check. Hasil penelitian ini menunjukkan bahwa Desa Gotputuk di Kabupaten Blora menghadapi hambatan transparansi anggaran akibat rendahnya kapasitas aparatur, minimnya literasi digital, dan budaya birokrasi yang tertutup. Upaya seperti baliho dan musyawarah desa belum efektif karena kurang dipahami masyarakat, sementara pelibatan BPD masih bersifat formalitas. Digitalisasi keuangan desa, pelatihan literasi anggaran, dan reformasi birokrasi terbuka menjadi solusi strategis menuju transparansi. Sinergi antara pemerintah desa, masyarakat, dan lembaga pengawas sangat diperlukan agar tata kelola keuangan desa lebih akuntabel dan partisipatif.
Evaluasi Pelayanan Kependudukan Dalam Peningkatan Pelayanan Publik Dari Peran Kepala Seksi Pelayanan Di Kantor Desa Medalem, Kabupaten Blora Karyati, Dwi; Wirawan, Arif Wahyu
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.28626

Abstract

This study aims to evaluate the quality of population services provided by the Head of Service in Medalem Village, Kradenan District, Blora Regency. The research method used is descriptive qualitative with a case study approach. Data collection techniques are carried out through interviews with village officials and the community, direct observation, and analysis of administrative documents. The results of the study indicate that population services in Medalem Village have been quite good in terms of administrative procedures and service times. Employees are friendly to residents, residents feel comfortable when taking care of documents. Things that need to be improved in services in Medalem Village are the application of technology such as online-based service systems and openness of information, especially related to service procedures on the notice board.

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