ProBank: Jurnal Ekonomi dan Perbankan
We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Economics, Corporate Governance, Industrial Relations, And emerging paradigms in allied subjects like Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing, Behavioral Accounting, Behavioral Economics, Corporate Finance, Cost Accounting, Economic Development, Economic History, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non Profit Accounting, International Economics and Trade, International Finance, Macro Economics, Micro Economics, Rural Economics, Finance, Banking, Co-operation, Demography, Development Planning, Development Studies, Econometrics, Applied Economics, Development Economics, Business Economics, Monetary Policy, Public Policy Economics, Regional Economics, Tax Accounting as well as emerging paradigms in allied subjects.
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<![CDATA[SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR MELALUI LAYANAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Setyani Sri Haryanti]]>;
<![CDATA[Kurniawan Aji Wijaya]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.507
<![CDATA[This study aims to analyze the effect of Tax Access, Facilities, Complain Centers and Websites on Taxpayer Compliance in Boyolali Regency. The population in this study are all Motor Vehicle Taxpayers registered in Boyolali Regency. The sampling technique uses a random sampling technique with a sample size of 100 respondents. The analysis technique consisted of validity test, reliability test, multicollinearity test, autocorrelation test, heteroscedasticity test, normality test, multiple linear analysis, t test, F test, and coefficient of determination. Hypothesis Test Results prove that Access to Tax, Facilities, Complaint Center, and Website have a positive and significant effect on Taxpayer Compliance. F test results prove that Access to Tax, Facilities, Complaint Center and Website together have a significant effect on Taxpayer Compliance. The results of the determination test (R2) prove that overall the effect exerted by the independent variable on the dependent variable was 31.3% while the remaining 68.7% was influenced by other variables or models not included in this study.]]>
<![CDATA[ANALISIS PENERAPAN MODEL UTAUT TERHADAP MINAT PERILAKU PEMANFAATAN DAN PENGGUNAAN INTERNET BANKING ]]>
<![CDATA[Khadijah Khadijah]]>;
<![CDATA[Ika Swasti Putri]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.512
<![CDATA[Seiring pesatnya perkembangan jaman, kebutuhan akan informasi terus meningkat. Peningkatan penggunaan teknologi komputer sebagai pengembangan teknologi informasi telah banyak mengubah pemrosesan data akuntansi menjadi otomatis. Individu dimudahkan dengan adanya Internet Banking sehingga tidak perlu melakukan transaksi keuangan melalui kantor cabang, ATM, atau manual. Adanya sistem informasi, maka dilakukan penelitian untuk mengetahui minat perilaku pemanfaatan dan penggunaan Internet Banking menggunakan penerapan model UTAUT (Unified Theory Of Acceptance And Use Of Technology). Penelitian ini merupakan replikasi dan pengembangan model UTAUT yang dikembangkan oleh Venkatesh, dkk tahun 2003. Penelitian menggunakan metode kuesioner yang dilakukan di 5 Perguruan Tinggi dikhususkan pada Magister Akuntansi dan Manajemen, dosen dan pengusaha yang terdaftar di UMKM Semarang. Data yang digunakan merupakan data primer dan pengumpulan data menggunakan metode survey dan purposive sampling. Sebanyak 171 orang yang melakukan transaksi keuangan melalui fasilitas Internet Banking. Hasil penelitian menunjukkan konstruk ekspektasi kinerja, ekspektasi usaha, pengaruh sosial memiliki pengaruh positif dan Kondisi yang memfasilitasi tidak berpengaruh terhadap penggunaan Internet Banking. Sedangkan konstruk minat perilaku berpengaruh terhadap penggunaan Internet Banking. Konstruk gender memoderasi terhadap minat perilaku pemanfaatan Internet Banking. Umur memoderasi ekspektasi kinerja dan pengaruh sosial, konstruk pengalaman memoderasi dan gagal memoderasi ekspektasi usaha, kondisi yang terhadap minat perilaku dan penggunaan Internet Banking.]]>
<![CDATA[UPAYA PENINGKATAN KINERJA PEDAGANG KAKI LIMA DI KOTA SURAKARTA MELALUI ORIENTASI KEWIRAUSAHAAN DAN KOMPETENSI KEWIRAHAAN ]]>
<![CDATA[Hariyanti Hariyanti]]>;
<![CDATA[Nuryati Nuryati]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.508
<![CDATA[This research is to analyze the effect of entrepreneurial orientation on performance through entrepreneurial competence at street vendors in the city of Surakarta. A sample of 99 street vendors. The analytical tool used is path analysis. The results of the study show that (1). Equation model 2 is the best model to explain performance through entrepreneurial orientation and entrepreneurial competence, (2) entrepreneurial orientation as measured by innovation, proactivity, risk-taking and entrepreneurial competence has a positive and significant effect on performance.the results of this study can be expected to contribute to police studies for the development to entrepreneurial orientation and entrepreneurial competence of street vendors, especially street vendors who sellin the of Surakarta.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI KUNJUNGAN WISATA PADA OBYEK WISATA SENDANG ASRI WADUK GAJAH MUNGKUR WONOGIRI ]]>
<![CDATA[Winarna Winarna]]>;
<![CDATA[Nanik Irma Susanti]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.513
<![CDATA[Tourism Object Sendang Asri Gajah Mungkur Reservoir is the most visited tourist destinations compared to other tourist objects in the Wonogiri region. The uniqueness that is owned by the tourism object of Sendang Asri is often held certain events such as new year, Idul Fitri holidays, the title of cultural tourism and so on which at that time the number of visitors far beyond the ordinary day. Many factors affect the amount of tourist visits, especially in Tourism Object of Sendang Asri Gajah Mungkur Reservoir such as existing facilities, ease of location, uniqueness and service, price and beauty and scarcity of objects.This research aimed to test whether factors which researchers convey the above have effect excursions on tourism visit to tourism object of Sendang Asri Wonogiri. With this research is expected the manager can take strategy in managing this area. In this research into the object is the visitor of tourism object of Sendang Asri Gajah Mungkur Reservoir. Because of the limitations of the researchers, the researchers used samples with convenience Random Sampling. Data analysis techniques used were factor analysis with variable determination stage, correlation matrix formation, factor extraction, matrix rotation, model determination test and SWOT analysis. Expected research outputs are publications in International journals, Materials to be submitted in scientific meetings, simple Intellectual Property Rights and teaching materials lectures.]]>
<![CDATA[PENGENDALIAN INTERNAL DALAM PENGHIMPUNAN DANA NASABAH DI PD.BPR BANK SALATIGA ]]>
<![CDATA[Sarah Wahidatun Niswah]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.509
<![CDATA[The purpose of this study is to look at the role of the internal auditors in dealing with risks from customer fundraising activities in PD.BPR Bank Salatiga has been running effectively and efficiently. Supervision of customer fund disbursement activities is very important in preventing the risk of fraud that may occur from the employee and the customer. Supervision carried out in preventing fraud risk starts from the risk assessment made by the internal auditor so that the impvolvement of the audit in assessing risk and handling the findings that occur can be resolved and provide recommendations related parties to the risk found. The reaserch method used is a qualitative descriptive method with a phenomenological approach in PD.BPR Bank Salatiga. Risk analysis mapping will be synchronized with possible events that have occurred so that the role of the internal auditors is known in assessing and resolving the risks that accur. From the risk analysis and findings, it was found that the role of the internal auditor in assessing and resolving the risks that occurred was limited to those who handled when the problems that occurred could not be resolved by the parties concerned. Internal control carried out by the bank in assessing the risks that might occur can be said to be quite good in assessing emerging risks and overcoming the risks that arise can be resolved.]]>
<![CDATA[NIAT PENGGUNAAN APLIKASI E-PATIENT: EFEK INFORMASI MEDIA SOSIAL TERHADAP KEPERCAYAAN ]]>
<![CDATA[Berlian Yunita Margiati]]>;
<![CDATA[Didik Setyawan]]>;
<![CDATA[Finisha Mahaestri Noor]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.514
<![CDATA[This study aims to examine the role of information through social media in the form of information that can encourage individual intention to use e-patient. Establishment of intention to use the e-patient by the trust that was formed from the information quality, perceived value and source credibility. The sampling technique is purposive sampling with a population users of social media RSUD Dr. Moewardi Surakarta counted 200 respondents. Hypothesis testing is done by the analysis of Structural Equation Model (SEM) using AMOS. The results of this study indicate that individual intentions to use e-patient applications as a means of supporting the hospital significantly make information quality to trust, perceived value of trust, source credibility to trust, and trust in the goal of using the e-patient application. These results provide meaning intended to make the intention to use the e-patient application through trust can be given by the quality of information, perceived value, and the source credibility of the e-patient application.]]>
<![CDATA[THE ROLE OF ORIGINAL REGIONAL INCOME AND BALANCE FUNDS IN EFFECTIVE CAPITAL SHOPPING TO INCREASE REGIONAL INDEPENDENCE IN CENTRAL PROVINCE ]]>
<![CDATA[Mulyadi Mulyadi]]>;
<![CDATA[Endah Nawangsasi]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.505
<![CDATA[His study aims to analyze the role of Local Revenue, General Allocation Funds, Special Allocation Funds and SiLpa on Capital Expenditures in Districts/Cities in Central Java Province 2016-2017. The population in this study amounted to 35 districts/cities in Central Java. The sampling technique in this study used purposive sampling and obtained a sample of 33 districts/cities in Central Java. The data analysis technique used is multiple linear regression. The results showed that the Regional Revenue and the Difference in Budget Financing have a positive and significant effect on capital expenditure, then the General Allocation Fund and the Special Allocation Fund have a positive but not significant effect on capital expenditure. The results of the determination test show that capital expenditure is influenced by variables Independent of 79.5% and the remaining 20.5% explained by variables outside this study. So the highest contribution is PAD in contributing to Capital Expenditures, because the contribution of the Balancing Fund, namely the General Allocation Fund and the Special Allocation Fund, is relatively small, meaning that the dependence on the Central Government is small,so the conclusion is that the higher the Regional Original Revenue, the greater the authority of the regional government in implement policies so that the region can be independent.]]>
<![CDATA[PENGUKURAN KUALITAS LAYANAN ELEKTRONIK PADA LAYANAN TRANSPORTASI ONLINE: STUDI KASUS PENGGUNA GO-JEK DI SURAKARTA ]]>
<![CDATA[Yosephine Angelina Yulia]]>;
<![CDATA[Cahyani Tunggal Sari]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.510
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui dan memberikan bukti empiris bahwa Kualitas Layanan Elektronik berpengaruh signifikan terhadap Kepuasan Konsumen pengguna produk aplikasi Gojek Penelitian ini merupakan penelitian Deskriptif Kuantitatif. Ruang Lingkup penelitian di Surakarta. Pengambilan sampel dilakukan dengan purposive sampling memilih sampel dengan tujuan tertentu secara subyektif peneliti sesuai kriteria-kriteria yang ditetapkan dan harus dipenuhi oleh sampel. Jumlah sampel dalam penelitian ini berjumlah 215 reponden pengguna aplikasi Gojek yang ada di Surakarta. Metode analisis yang digunakan adalah regresi linier berganda. Hasil pengujian hipotesis penelitian ini menunjukan bahwa variabel Kualitas layanan dan kualitas sistem berpengaruh positif dan signifikan terhadap Kepuasan konsumen, variabel kualitas informasi tidak berpengaruh dan tidak signifikan terhadap Kepuasan Konsumen]]>
<![CDATA[ANALYSIS OF DIFFERENCES IN CORPORATE VALUES AND FINANCIAL PERFORMANCE THREE MANUFACTURING INDUSTRY SECTORS LISTED ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Titi Purwantini]]>;
<![CDATA[Endang Brotojoya]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.506
<![CDATA[The purpose of this study was to obtain empirical evidence of differences in corporate value and financial performance of the three manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study were 60 manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. Sampling techniques were purposive sampling. The division of sector 1 consists of cement companies, basic chemicals, porcelain and glass, metals, plastics and packaging, animal feed, wood and pulp, for sector 2 consists of machinery and heavy equipment companies, automotive and its components, textiles and garments, bedding feet and cable. Whereas for sector 3 consists of consumer goods, namely tobacco, cosmetics, pharmaceuticals and household appliances. Data analysis techniques consist of normality testing and different Paired Sample Test tests.Research results prove that based on Differential Test Paired Sample Test sectors 1 and 2. Manufacturing Companies listed on the Stock Exchange have significant differences in financial performance seen from the Current Ratio and Debt Equity Ratio while from Earning per Share, Net Profit Margin and Expencess On Sales there is no difference . Based on the Different Test Paired Sample Test is seen from the Earning Per Share ratio there is a significant difference in financial performance between Sector 1 and sector 3. Based on the Different Paired Sample Test seen from the Debt Equity Ratio, there are significant differences in financial performance between Sector 1 and sector 3 ... There are also significant differences in the financial performance of sectors 2 and 3 from the point of view of Earning Per Share. Based on the Different Paired Sample Test Test, there was no difference in company values in the three manufacturing companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[SEKTOR UNGGULAN DAN PERTUMBUHAN EKONOMI DALAM PENGEMBANGAN POTENSI EKONOMI DI KABUPATEN SRAGEN PROVINSI JAWA TENGAH ]]>
<![CDATA[Yofhi Septian P]]>;
<![CDATA[Tri Nurdyastuti]]>
<![CDATA[ ProBank Vol 4, No 2 (2019) ]]>
Publisher : <![CDATA[STIE AUB Surakarta ]]>
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DOI: 10.36587/probank.v4i2.511
<![CDATA[Research Objectives To determine the Stregth, Weekness, Opportunuty, Threat Boyolali Regency in2010-2016. This study uses quantitative and qualitative descriptive data using secondary data from BPS Sragen Regency in 2010-2016. The research uses quantitative analysis calculations on regional potential, economic growth, and economic structure will then be analyzed qualitatively using SWOT, LQ, shift share analysis. From the results of the study above shows the largest results of the leading sectors of service companies amounted to 1.7 and 1.9 and the lowest water management amounted to 0.11 and 0.21. The LQ table results show that the location magnitude is dominated by large traders <the supply of drinks and communication information. 3. And the lowest in the financial sector is <transportation and mining of 0. Sragen regency is one of the districts in Central Java which has a very strategic location. Geographically, this regency is a crossing point for regional transportation routes between the cities of Semarang, Solo and Surabaya. The economic growth rate of Sragen Regency in 2016 was recorded at 5.72 percent. This growth rate was recorded as the fourth largest in Central Java Province and the highest among all regencies / cities in the ex-residency area of Surakarta. In addition, the rate of economic growth in Sragen Regency in the last few years has always been above the average growth rate of the Central and National Provinces of the Province.]]>
