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Riset Manajemen dan Akuntansi
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 bulanan.
Articles 226 Documents
URGENSI KUALITAS DAN CITRA PERGURUAN TINGGI TERHADAP KEBERLANGSUNGANNYA Daryanto, Tri; Haryanto, Budhi
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.111

Abstract

This study aims to examine the effects of teaching quality and college image on positive attitudes toward college and the intention to choose the college. Samples were taken as many as 200 prospective students who intend to continue study in universities, by non-random selection. The Structural Equation Model is a statistical tool selected to elaborate on the hypothesized inter-variable relationships. The test results indicate that the new model developed in this study setting is an alternative model that can be used to explain the factors forming the intention to choose a college. In this case, the intention to choose lecture proven formed by variables teaching quality, college image with mediated by attitude. Besides, the attitude has become a fully mediating variable in the relationship between teaching quality, and college image, to intention to choose a college.The results of this study are expected to explain the process of the formation of the intention to choose collage and provide insight to marketers as input in designing a development marketing strategy. This study is also expected to be developed and tested in different contexts.
PENGARUH DAYA TARIK WISATA DAN PROMOSI TERHADAP MINAT BERKUNJUNG WISATAWAN (Desa Wisata Jetis Kecamatan Sambirejo Kabupaten Sragen) Agus Widoyo; Triyanto Triyanto
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.120

Abstract

This study examines the interest in visiting tourists by paying attention to tourist attraction and promotion variables so that this research is conducted with the aim of examining the effect of tourist attraction and promotion on tourist interest in visiting. This research is a survey research with the subject of tourists visiting Jetis tourism village, Sambirejo district, Sragen regency with a sample of 40 tourists. The sampling technique used the accidental sampling method. The research instrument was tested for validity and reliability beforehand. The analytical tool used is a multiple linear regression test starting with a series of classical assumption tests to ensure that the regression model with unbiased estimates and testing is reliable. The test results show that partially the tourist attraction variable has a positive and significant effect on the interest in visiting tourists, and promotion has a significant positive effect on the interest in visiting tourists.
ANALISIS EFEKTIVITAS PAJAK DAERAH DAN FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP BESARNYA PENDAPATAN PAJAK DAERAH (STUDI KASUS KABUPATEN SUKOHARJO TAHUN 2012-2019) Erniyawati Mustaqomah; Sri Hutami
Riset Manajemen dan Akuntansi Vol 11, No 2 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 2 November 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i2.115

Abstract

Local tax is contributing the higest rrevenue to Local Genuine Income (PAD). Government attempt to increases local tax collection to improve PAD, especially through tax post. Establishing the effectiveness and factors that influencing the revenue from tax post begin a material subject. The Objective of this research is to measure degree of effectiveness and understanding the influence of inflation rate and Gross Regional Domestic Product on local tax revenue in Sukoharjo District from the Official of local revenue and the statistic Bureu (BPS) in Sukoharjo District. The literature study is conducted to support data collection. Result of this research indicates that the effectiveness of local tax collection in Sukoharjo District in period 2012-2019 is entirely very effective. Tax revenue in Sukoharjo District are most influenced by Gros Regional Domestic Product (PDRB). Based from these result, it may be suggested that the local government of Sukoharjo District in determining local tax shall firstly socialize the importance of tax for the development such taxpayer will be aware of paying tax in exchange for their welfare.
PENGARUH SOSIALISASI, PEMAHAMAN DAN KESADARAN, TERHADAP KEMAUAN MEMBAYAR PAJAK TERKAIT PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 (Studi Kasus Pada Pelaku UMKM di Kota Surakarta) Enjang Setiyawan; Sugiarti Sugiarti; Eko Madyo Sutanto
Riset Manajemen dan Akuntansi Vol 11, No 2 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 2 November 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i2.114

Abstract

This study aims to determine the effect of Socialization, Understanding, and Awareness of Tax Paying Will Regarding PP No. 23 of 2018. The population in this study is the UMKM taxpayers who are registered at the Pratama Surakarta Tax Office (KPP). The research data used primary data obtained by distributing questionnaires to the UMKM compulsory registered at Surakarta Primary Tax Office (KPP) using the purposive sampling method. The analysis technique used in this study uses descriptive statistics, validity, reliability, classic assumption tests, and multiple regression tests. The results showed that the socialization, understanding, and awareness had a positive effect on the willingness to pay taxes related to PP No. 23 of 2018 at the Pratama Tax Office (KPP) Surakarta.
PENGARUH PEMAHAMAN PERPAJAKAN TERHADAP PRESTASI AKADEMIK MAHASISWA: MOTIVASI DAN KUALITAS PEMBELAJARAN DOSEN SEBAGAI MODERASI Fadjar Harimurti; Bambang Widarno
Riset Manajemen dan Akuntansi Vol 11, No 2 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 2 November 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i2.117

Abstract

This study aims to analyze the role of motivation and learning quality of lecturer as the moderating in the effect of understanding taxation on student academic achievement of accounting students at the Faculty of Economics, UNISRI Surakarta. This study using quantitative descriptive methods. The population is all students of the faculty of economics, accounting study program UNISRI Surakarta. Sampling using a purposive sampling technique. Sample criteria are students who are active until the academic year 2019/2020 and have taken Tax Accounting I and II courses. Data analysis techniques using multiple linear regression analysis and absolute residual test. The results showed that (1) understanding taxation, motivation, and learning quality of lecturer significantly effect on student academic achievement; (2) motivation is a moderating variable that can strengthen the effect of understanding taxation on student academic achievement; (3) learning quality of lecturer is a moderating variable that can strengthen the effect of taxation understanding on student academic achievement.
ANALISIS MANFAAT TEKNOLOGI INFORMASI DALAM PENGEMBANGAN KELOMPOK USAHA BERSAMA (Studi Analisis Semiotika terhadap UMKM ICSB Kabupaten Karanganyar) Jaelani Jaelani; Hidup Marsudi
Riset Manajemen dan Akuntansi Vol 11, No 2 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 2 November 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i2.119

Abstract

UMKM have strategic position in the National economic of employment and contribute in the National income. UMKM development and empowerment must reintegrated, systematic and sustainable. Empowerment actors business group includes: information and coordination, capacity building, access to resources and others to increase the business in the end can increase operating income. The application of information technology can improve communication between businesses and related parties that allows the efficiency of good time and cost in developing and empower business group.
PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA, DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DINAS PETERNAKAN DAN PERIKANAN KABUPATEN GROBOGAN Setyo Wahyuningsih; Sudarmadi Sudarmadi; Triyanto Triyanto
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.179

Abstract

This study purposes were determined the effect of leadership, work environment, work discipline and motivation on employee performance at the Dinas Peternakan dan Perikanan, Grobogan Regency. The research type is a survey research using a questionnaire as the instrument. The research population are employees at the Dinas Peternakan dan Perikanan, Grobogan Regency. The sample used in this study amounted to 62 respondents. Data collection technique used questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression. The research results shown that there is a positive and significant effect of leadership, work environment, work discipline, and work motivation on employee performance both individually and simultaneously. Leadership is the variable with the most dominant effect on the performance of the employees of the Dinas Peternakan dan Perikanan in Grobogan Regency.
PENGARUH PENGGUNAAN E-FILING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WPOP (Studi Pada WPOP Pekerja Bebas Di Kota Salatiga ) Fadillah Achmad Resandi; Ika Kristianti
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.154

Abstract

The purpose of this study to determine the effect of using e-filing and understanding of taxation on compliance of annual taxpayer reporting of the individual taxpayer in the Salatiga. The population of this research is non-employee individual taxpayers who are registered in KPP Pratama Salatiga. The sample used is 100 respondents and data collection techniques using an incidental sampling method. The questionnaires were distributed using google form and given directly to respondents. The collected questionnaire data was tested with validity, reliability, and classical assumption tests. Hypothesis test using the T-test with multiple linear regression models. The results of this study indicate that (1) the use of e-filing has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga. (2) Understanding taxation has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga.
PENGARUH KEPUASAN ATAS GAJI DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION DI RS. PKU MUHAMMADIYAH BLORA Koma Arianti; Triyanto Triyanto
Riset Manajemen dan Akuntansi Vol 11, No 2 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 2 November 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i2.138

Abstract

This study aims to determine the effect of salary satisfaction and organizational commitment on employee turnover intention. Data collection from 50 respondents who work at the Blora Muhammadiyah Ummat Welfare Development Hospital was carried out using a questionnaire instrument. For the data analysis process using SPSS Version 21 software. The results of the study concluded that satisfaction with salaries and organizational commitment had a significant effect on employee turnover intention.
MENINGKATKAN KINERJA KEUANGAN RETURN ON EQUITY (ROE) MELALUI RASIO STRUKTUR MODAL DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) PADA PT BANK MANDIRI TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Armalinda Armalinda
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.155

Abstract

This study aims to determine how much influence the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have on the Return on Equity (ROE) of PT Bank Mandiri Tbk which are listed on the Indonesia Stock Exchange. The research design used in this research is associative/quantitative research. The population in this study is the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019, while the sample was taken using time series data, namely the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019 which consists of balance statements, income statements, and cash flow from funding activities from 2012 to 2019. The result of the coefficient of determination (R Square) is 0.813. This figure means that 0.813 or 81.3% of the diversity of data from financial performance data can be explained by the two independent variables, namely the Debt to Asset Ratio and the Debt to Equity Ratio. While the rest (1-0.813 = 0.817) or 18.7% is explained by other factors outside the study. The results of statistical tests show that the Asset Ratio and Debt to Equity Ratio together (simultaneously) have an effect on financial performance (Return on Equity).