Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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No full textMicro, small and medium enterprises in Indonesia run and managed mostly in traditional and conventional administration due to the limited digital literation and organizational management knowledge of the MSMEs. However, some of these MSMEs are scaling up by implementing management procedure and digital system. They carry out human resource practice into their operation along with digital system into their routine. The development is driven mainly by the new environment brought by the COVID-19 pandemic which force business entities to be ready for digital operation. This study examines the effect of digital readiness in moderating the relationship of human resource management practice and MSME’s performance. We surveyed 357 MSMEs in various fields, including culinary, clothing, crafts, and services through questionnaire to collect the data. As predicted, digital readiness moderates the relationship between human resource management practice and MSME’s organizational performance. However, the moderation effect is not as expected. Data suggests digital readiness negatively moderates the relationship of human resource management practice and MSME’s organizational performance
PENGARUH LINGKUNGAN KERJA NON FISIK, KEPUASAN KERJA DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN BIMA
No full textThis research was conducted with the aim of knowing the effect of non-physical work environment, job satisfaction and workload on the performance of the employees of the Department of Population and Civil Registry of Bima Regency.
This type of research is associative using a Likert scale questionnaire as a research instrument. The population in this study were all employees at the Bima Regency Population and Civil Registry Office, consisting of 119 employees. The sample in this study were 36 employees with civil servant status at the Department of Population and Civil Registry of Bima Regency. The sampling technique used in this research is purposive sampling. data collection techniques using observation, questionnaires and literature study. Data analysis techniques use validity test, reliability test, classic assumption test, multiple linear regression, correlation coefficient, determination test, t test and f test.
The results showed that the non-physical work environment, job satisfaction and workload simultaneously affect the performance of the employees of the Bima Regency Population and Civil Registry Service with a very strong level of relationship
Pengaruh FinTech Terhadap Pemulihan Ekonomi Di Indonesia Setelah Pandemi Covid 19
No full textPenelitian ini berasal dari adanya fenomena yang sempat terjadi bahwasanya pada saat pandemi covid 19, Indonesia sempat mengalami penurunan pada sektor ekonomi. Hal itu membuat Indonesia tertekan pada perekonomiannya. Maka dari itu FinTech hadir guna menjadi alternatif agar perekonomian di Indonesia pada masa transisi. Hal tersebut bertujuan untuk memperbaiki perekonomian yang sempat mengalami penurunan sebelumnya. Penelitian ini bertujuan untuk menjelaskan bagaimana FinTech berpengaruh secara signifikan dalam usaha memulihkan ekonomi pada Indonesia pasca pandemi covid 19. Metodologi yang dipakai pada penelitian ini merupakan Literature Riview. Berdasarkan penelitian dari bebarapa literatur dapat disimpulkan bahwa peran FinTech dalam usaha memulihkan ekonomi pada Indonesia pasca pandemi covid 19 merupakan suatu inovasi teknologi dalam layanan transaksi keuangan yang cukup efektif dan juga efisien untuk menjangkau lapisan masyarakat yang akan berdampak pada perekonomian nasional
PENGARUH MOTIVASI, SOSIALISASI MEMBAYAR PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Di Pasar Beringharjo Kota Yogyakarta)
No full textThis study aims to examine the effect of motivation, socialization of paying taxes, and education level on taxpayer compliance in the Beringharjo market. The data used in this study are primary data from the results of the questionnaire. Respondents in this study were taxpayers registered at the Beringharjo market. Questionnaires were distributed to 120 respondents and the data that could be processed were 103 questionnaires. The sampling method uses purposive sampling. The data analysis technique in this study uses multiple linear regression techniques. The results of the regression analysis show that the taxpayer's motivation and taxpayer's socialization have a significant effect on tax compliance while the taxpayer's education level has no significant effect on compulsory tax compliance.Keywords:
Motivation of taxpayers, socialization of taxpayers, and education level of paying taxes, individual taxpayer complianc
Pengaruh Pemanfaatan Teknologi Informasi, Pengendalian Internal dan Komitmen Organisasi Terhadap Kinerja Organisasi (Studi Kasus Satuan Kerja Perangkat Daerah Kabupaten Gunungkidul)
Full text linkThis research aims to find out more about the influence of the use of information technology, internal control and organizational commitment to organizational performance. Increasing organizational performance can build employee confidence in carrying out their tasks within the organization. The data used in this study are primary data in the form of questionnaire results. Respondents in this study are the Regional Work Unit of Gunungkidul Regency. The sampling method uses Purposve Sampling. Multiple linear regression analysis shows that the use of information technology affects the organizational performance of Gunungkidul Regency while internal control and organizational commitment do not affect the performance of Gunungkidul Regency organizations.This research aims to find out more about the influence of the use of information technology, internal control and organizational commitment to organizational performance. Increasing organizational performance can build employee confidence in carrying out their tasks within the organization. The data used in this study are primary data in the form of questionnaire results. Respondents in this study are the Regional Work Unit of Gunungkidul Regency. The sampling method uses Purposve Sampling. Multiple linear regression analysis shows that the use of information technology affects the organizational performance of Gunungkidul Regency while internal control and organizational commitment do not affect the performance of Gunungkidul Regency organizations
OPTIMALISASI KINERJA DAN KEPUASAN KERJA PADA YAYASAN PENDIDIKAN TINGGI NAHDLATUL ULAMA (YAPTINU) JEPARA
No full textNahdlatul Ulama Higher Education Foundation (YAPTINU) Jepara, established by the Head of the Ma'arif Jepara Educational Institution (LP) Branch on March 17, 1989 with the notary deed of Benyamin Kusuma, SH number 5, 1989 which manages three tertiary institutions, namely the first: the Islamic Nahdlatul Ulama Institute (INISNU) Jepara which has a scientific concentration in the religious field which consists of the faculties: Tarbiyah, Sharia, and Dakwa. The second is the Nahdlatul Ulama College of Economics (STIENU) Jepara which has a scientific concentration in the economics field with Study Programs: Accounting (S 1), and Management (S 1).
The third is the Nahdlatul Ulama College of Technology and Design (STTDNU) Jepara which has a concentration in technology and design with Study Programs: Industrial Engineering (S 1) and Product Design (S 1). In carrying out the duties and functions of each tertiary institution according to their field, and this is what makes the three of them different, on the other hand it will actually give a color that is an attraction for the people in Jepara and its surroundings. Lecturers as teaching staff at tertiary institutions under the auspices of YAPTINU, have the task of carrying out the tridharma of higher education which includes education and teaching, research and community service.
Of the three activities, it shows that the performance of YAPTINU lecturers has not fully met expectations, and also that the problem of job satisfaction of lecturers has not been fully achieved
PENGARUH PRODUK DOMESTIK BRUTO (PDB) DAN KINERJA PERUSAHAAN TERHADAP INDEKS HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI
No full textPenelitian ini bertujuan untuk mengetahui pengaruh produk domestik bruto dan kinerja perusahaan terhadap indeks harga saham dengan inflasi sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan real estate yang terdaftar di LQ45 tahun 2018-2022. Jumlah sampel penelitian yang diperoleh 4 perusahaan dengan teknik pengambilan sampel purposive sampling dan jumlah observasi data penelitian yang diperoleh sebesar 76. Penelitian ini menggunakan metode regresi data panel dan analisis regresi moderasi dengan pendekatan model random effect. Hasil penelitian ini menunjukkan bahwa produk domestik bruto berpengaruh negatif terhadap indeks harga saham. Kinerja perusahaan (ROA) berpengaruh negatif terhadap indeks harga saham. Inflasi mampumemoderasi Produk domestik bruto terhadap indeks harga saham, namun tidak mampu memoderasi pengaruh kinerja perusahaan (ROA) terhadap indeks harga saham
ANALISIS DAMPAK MOTIVASI KERJA, KOMPENSASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN CV MANDALA MULIA ABADI
No full textThis study intends to examine how the work environment, pay, and motivation of CV Mandala Mulia Abadi workers affect their performance. The population in this study were 50 employees of CV Mandala Mulia Abadi with information collection techniques using questionnaires and Likert scale measurements. The research instrument is in the form of a validity test and a reliability test. The analytical method of this research uses quantitative methods, multiple linear regression equations, t test, f test and the coefficient of determination (R2). The classical assumption test requirements that must be met are the normality test, linearity test, heteroscedasticity test, and multicollinearity test. The results of the study show (1) work motivation has no significant effect on employee performance, this can be seen from the results of the t-count test of 1.584 which is smaller than t-table 2.009 and the significance value is 0.120 > 0.05. (2) Compensation has a positive effect on employee performance, with a t-value of 4,563 > 2,009 and a sig value of 0,000 <0.05. (3) The work environment has no significant effect on employee performance, with a t-value of -0.675 <2.009 and a significance value of 0.503, which means greater than 0.05. (4) Work motivation, compensation, and work environment have a positive and simultaneous effect on employee performance with an F calculated value of 69.040 with a significance of 0.000
Pengaruh Motivasi Biaya, Motivasi Karir, Dan Motivasi Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Mengikuti Program Brevet Pajak
No full textThe purpose of this study is to encourage cost motivation, career motivation, and tax knowledge motivation, on the interest of students to take the Tax Brevet. The data used in this study are primary data from the results of distributing questionnaires with Google from also paper.
The population of this research is accounting class of 2017 at Sarjanawiyata Tamansiswa University. The data used in this study were 100 respondents. This study uses data analysis techniques using multiple linear regression techniques. The data collected consisted of instruments, which had previously been tested on 30 respondents and tested for validity and reliability. Furthermore, the data were analyzed by using regression analysis.
The results of the study concluded that (1) Cost Motivation Positive reinforcement of student interest in participating in the Tax Brevet, increasing motivation to spend money in accordance with the benefits, the higher the interest of accounting students to obtain a Tax Brevet. (2) Career motivation has a positive impact on the interest of accounting students following the Tax Brevet, supporting a high increase in pursuing fields that can provide benefits, the higher it will be to achieve a higher position so that the promotion of student interest in getting a Tax Brevet. (3) Taxation Knowledge Motivation has a positive influence on the interest of accounting students following the Tax Brevet, encouraging the higher search for knowledge in the field of taxation the higher the interest of students getting Tax Brevet.
The purpose of this study is to encourage cost motivation, career motivation, and tax knowledge motivation, on the interest of students to take the Tax Brevet. The data used in this study are primary data from the results of distributing questionnaires with Google from also paper.
The population of this research is accounting class of 2017 at Sarjanawiyata Tamansiswa University. The data used in this study were 100 respondents. This study uses data analysis techniques using multiple linear regression techniques. The data collected consisted of instruments, which had previously been tested on 30 respondents and tested for validity and reliability. Furthermore, the data were analyzed by using regression analysis.
The results of the study concluded that (1) Cost Motivation Positive reinforcement of student interest in participating in the Tax Brevet, increasing motivation to spend money in accordance with the benefits, the higher the interest of accounting students to obtain a Tax Brevet. (2) Career motivation has a positive impact on the interest of accounting students following the Tax Brevet, supporting a high increase in pursuing fields that can provide benefits, the higher it will be to achieve a higher position so that the promotion of student interest in getting a Tax Brevet. (3) Taxation Knowledge Motivation has a positive influence on the interest of accounting students following the Tax Brevet, encouraging the higher search for knowledge in the field of taxation the higher the interest of students getting Tax Brevet
Itu Pengaruh Peningkatan Sumber Daya Manusia yang Berkualitas dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Hasil Pemeriksaan Pajak
No full textThis study aims to examine the effect of increasing quality human resources and the use of information technology on the quality of tax audit results. The population in this study are all tax employees in the Primary Tax Office in DI Yogyakarta. The sampling method in this study used purposive sampling. The data used in this study are primary data, which was obtained through the distribution of questionnaires in the study sample which amounted to 72 respondents. The data analysis method used is multiple regression analysis with SPSS 16.0. The results of the study show that each variable increasing the quality of human resources and the use of information technology have a positive and significant influence on the quality of the results of the tax audit. The results also show that increasing quality human resources and the utilization of information technology simultaneously have a significant influence on the quality of the results of tax audits. The implication of this research is that to improve the quality of tax audit results, each tax inspector must improve the quality of human resources and the use of information technology.Penelitian ini bertujuan untuk menguji pengaruh peningkatan sumber daya manusia yang berkualitas dan pemanfaatan teknologi informasi terhadap kualitas hasil pemeriksaan pajak. Populasi dalam penelitian ini adalah seluruh pegawai pajak yang ada di Kantor Pelayanan Pajak Pratama se DI Yogyakarta. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer, yang diperoleh melalui penyebaran kuisioner pada sampel penelitian yang berjumlah 72 responden. Metode analisis data yang digunakan adalah analisis regresi berganda dengan SPSS 16.0. Hasil penelitian menunjukkan bahwa setiap variabel peningkatan sumber daya manusia yang berkualitas dan pemanfaatan teknologi informasi memiliki pengaruh positif dan signifikan terhadap kualitas hasil pemeriksaan pajak. Hasil penelitian juga menunjukkan bahwa peningkatan sumber daya manusia yang berkualitas dan pemanfaatan teknologi informasi secara simultan memiliki pengaruh yang signifikan terhadap kualitas hasil pemeriksaan pajak. Implikasi dari penelitian ini adalah bahwa untuk meningkatkan kualitas hasil pemeriksaan pajak, setiap pemeriksa pajak harus meningkatkan kualitas sumber daya manusia dan pemanfaatan teknologi informasi