E-Journal STIE AAS Surakarta (Sekolah Tinggi Ilmu Ekonomi)
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PENGARUH GENDER DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR SCOOPY (Studi Kasus Pada Desa Mekar Sari Kecamatan Laut Tador)
Full text linkThis study aims to determine the influence of Gender and Product Design on Purchase Decisions of Scoopy motorcycles in Mekar Sari Village. The research method used is a quantitative approach with SmartPLS version 3.0. Questionnaires were distributed to 96 respondents. The data analysis methods used in this study include the measurement model (outer model), which consists of validity and reliability tests, and the structural model (inner model), which includes the coefficient of determination (r²) and hypothesis testing using the t-test and f-test (simultaneous test). The results from SmartPLS 3.0 in this study indicate that: Gender influences the purchase decision of Scoopy motorcycles in Mekar Sari Village. Design influences the purchase decision of Scoopy motorcycles in Mekar Sari Village. Gender and product design both influence the purchase decision of Scoopy motorcycles in Mekar Sari Village
THE EFFECT OF COMPANY SIZE, ASSET GROWTH AND ASSET STRUCTURE ON CAPITAL STRUCTURE IN THE TEXTILE AND GARMENT INDUSTRY OF THE INDONESIA STOCK EXCHANGE
Full text linkThe Textile and Garment Industry is an industry that makes a significant contribution to economic growth in Indonesia, making a large contribution to the PDP (Gross Domestic Product), then the reason in this study is how company size, asset growth and asset structure can affect capital structure. Research with 12 samples of textile and garment companies listed on the IDX with data from 2020 - 2024 using the purposive sampling method. Pecking order theory is the choice because the use of funding sources refers to internal funds, debt, and equity. The analysis method uses parametric statistics panel data regression with variable measurement assumptions. The results of the regression analysis obtained the results that the R-squared was 0.666565 and the Adjusted R-squared was 0.558424, and this is evident from the results of hypothesis testing both simultaneously and partially there is an influence of company size, asset growth and asset structure on capital structure.
Keywords: Company Size, Asset Growth, Asset Structure and Capital Structur
PELATIHAN KOMPUTER AKUNTANSI DENGAN APLIKASI ACCURATE PADA PESERTA DIDIK SMK AL MU’ALLIM KESUGIHAN CILACAP
Full text linkKegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kompetensi siswa SMK Al Mu’allim Kesugihan Cilacap dalam bidang akuntansi digital melalui pelatihan penggunaan aplikasi Accurate. Pelatihan ini diselenggarakan untuk siswa kelas 12 jurusan akuntansi dengan metode ceramah, diskusi interaktif, dan praktik langsung menggunakan software Accurate. Hasil kegiatan menunjukkan bahwa sebagian besar peserta belum memiliki pemahaman mendalam mengenai penggunaan aplikasi Accurate sebelum pelatihan, namun menunjukkan antusiasme tinggi dan ketertarikan terhadap materi yang diberikan. Melalui sesi praktik dan evaluasi, pelatihan ini berhasil meningkatkan pemahaman peserta dalam mencatat dan mengelola transaksi keuangan hingga menghasilkan laporan keuangan digital. Kegiatan ini juga memperkuat kesiapan siswa dalam menghadapi tantangan dunia kerja yang menuntut penguasaan teknologi akuntansi. Pelatihan ini diharapkan menjadi langkah awal yang berkelanjutan dalam penguatan keterampilan vokasional siswa di bidang akuntansi berbasis teknologi
Strategi Pengembangan Wisata Halal, Tinjauan Ekonomi Syariah Pada Permandian Air Panas Pincara Di Kecamatan Masamba Kabupaten Luwu Utara
No full textPenelitian ini bertujuan untuk mengetahui pengelolaan destinasi wisata serta untuk mengidentifikasi nilai-nilai ekonomi syariah dalam membentuk nilai tauhid, nilai halal, dan nilai akuntabilitas di pemandian air panas Pincara, Kecamatan Masamba, Kabupaten Luwu Utara. Jenis penelitian yang digunakan adalah penelitian kualitatif. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan fenomenologi tauhid. Sumber data penelitian menggunakan data noema dan data noesis. Hasil penelitian menunjukkan bahwa pengelolaan pemandian air panas Pincara dilakukan oleh Dinas Kebudayaan dan Pariwisata dengan memberdayakan masyarakat setempat sebagai bentuk kerja sama. Tidak ada pembagian pendapatan yang diperoleh dengan Desa Pincara ataupun dengan dinas pariwisata karena pembayaran dilakukan langsung ke Pemerintah Daerah sebagai Pendapatan Asli Daerah (PAD) Kabupaten Luwu Utara. Jika ditinjau berdasarkan nilai-nilai ekonomi syariah, maka: (1) terdapat kesesuaian terhadap nilai tauhid dalam keyakinan, etika, dan aturan; (2) nilai halal pada makanan dan minuman telah memenuhi ketentuan halal, namun akomodasi serta fasilitas dan infrastruktur belum memenuhi kriteria halal; dan (3) dalam nilai akuntabilitas, terdapat kesesuaian dalam pertanggungjawaban kepada Tuhan, manusia, dan alam
Formulasi Strategi Pemasaran Produk Keagenan Perbankan Syariah (Studi Kasus Bank Syariah Indonesia Regional Jakarta)
Full text linkSejak resmi diluncurkan di wilayah regional Jakarta pada tahun 2022, produk keagenan Bank Syariah Indonesia yang bernama BSI Smart telah menunjukkan pertumbuhan yang baik dalam jumlah agen. Meskipun demikian, kenyataannya jumlah agen yang telah tersebar masih jauh lebih sedikit dibandingkan dengan produk keagenan bank konvensional. Penelitian ini bertujuan untuk merumuskan strategi pemasaran bagi BSI Smart Bank Syariah Indonesia Regional Jakarta. Penelitian ini menggunakan pendekatan kualitatif dan kuantitatif dengan metode analisis matriks IFE, EFE, IE, SWOT, dan QSPM. Sumber data dalam penelitian ini berasal dari data primer dan sekunder. Metode pengambilan sampel menggunakan teknik purposive sampling, di mana responden yang dipilih terdiri dari pihak Bank Syariah Indonesia, Agen BSI Smart, dan Dosen. Hasil analisis matriks IE menunjukkan bahwa BSI Smart berada pada kuadran 1, yang berarti produk BSI Smart berada dalam posisi pertumbuhan dan perlu dikembangkan. Sementara itu, melalui matriks SWOT, penelitian ini menghasilkan enam strategi alternatif yang kemudian diprioritaskan menggunakan analisis QSPM
Tinjauan Ekonomi Islam Terhadap Repurchase Agreement (Repo) (Analisis Fatwa DSN No. 94/DSN-MUI/IV/2014)
Full text linkPenelitian ini dilatarbelakangi oleh kebutuhan akan solusi finansial dalam kegiatan ekonomi yang sesuai dengan prinsip-prinsip syariah khususnya dalam pasar uang. Salah satu instrumen penting yang mulai diperhatikan dan berkembang di pasar uang adalah Repurchase Agreement (Repo). Tujuan penelitian ini untuk meninjau sejauh mana penerapan Ekonomi Islam dalam implementasi Repurchase Agreement (Repo) di pasar uang, dengan analisis utamanya mengacu pada Fatwa Dewan Syariah Nasional (DSN) No. 94/DSN-MUI/IV/2014 Tentang Repo Surat Berharga Syariah (SBS) Berdasarkan Prinsip Syariah. Metode yang digunakan adalah library research, yang mana berfokus pada pengumpulan dan analisis sumber-sumber tertulis. Teknik pengumpulan data dilakukan melalui sumber-sumber yang relevan, seperti buku, artikel, dan publikasi ilmiah yang berkaitan dengan Repurchase Agreement (Repo). Berdasarkan penelitian ini bahwa Repurchase Agreement (Repo) di pasar uang yang mengacu pada ketentuan syariah itu diperbolehkan.Penelitian ini dilatarbelakangi oleh kebutuhan akan solusi finansial dalam kegiatan ekonomi yang sesuai dengan prinsip-prinsip syariah khususnya dalam pasar uang. Salah satu instrumen penting yang mulai diperhatikan dan berkembang di pasar uang adalah Repurchase Agreement (Repo). Tujuan penelitian ini untuk meninjau sejauh mana penerapan Ekonomi Islam dalam implementasi Repurchase Agreement (Repo) di pasar uang, dengan analisis utamanya mengacu pada Fatwa Dewan Syariah Nasional (DSN) No. 94/DSN-MUI/IV/2014 Tentang Repo Surat Berharga Syariah (SBS) Berdasarkan Prinsip Syariah. Metode yang digunakan adalah library research, yang mana berfokus pada pengumpulan dan analisis sumber-sumber tertulis. Teknik pengumpulan data dilakukan melalui sumber-sumber yang relevan, seperti buku, artikel, dan publikasi ilmiah yang berkaitan dengan Repurchase Agreement (Repo). Berdasarkan penelitian ini bahwa Repurchase Agreement (Repo) di pasar uang yang mengacu pada ketentuan syariah itu diperbolehkan
PENGARUH INFLASI AKSES MODAL DAN PELATIHAN KEWIRAUSAHAAN TERHADAP KINERJA UMKM DITENGAH TANTANGAN EKONOMI
Full text linkMSMEs with inflation, access to capital and good entrepreneurship training tend to be able to improve MSME performance effectively. This study aims to examine the effect of inflation, access to capital, and business training on MSME employee productivity in the context of the economic crisis in Palopo City. The population of this study consisted of all MSME actors in Palopo City totaling 50 people, and all members of the population were sampled. This study uses a quantitative approach with primary data collected through online questionnaire distribution. Data analysis techniques include instrument testing, multiple linear regression testing, and hypothesis testing analyzed using the SPSS 25 application. The results of the t-test show that inflation, access to capital, and entrepreneurship training have a positive and significant effect on MSME performance. Meanwhile, the f-test shows that simultaneously, inflation, access to capital and entrepreneurship training have a positive and significant effect on MSME performance
PENGARUH KEPRIBADIAN DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA PEGAWAI DINAS PERTANAHAN KOTA PALOPO
Full text linkThe purpose of this study is to examine how employee performance in the Department of Palopo City Land is influenced by personality and organizational citizenship behavior. In order to address research questions and test the hypotheses that have been developed, this study employs a quantitative methodology that focuses on data collection and statistical analysis. The 40 individuals that participated in this study were all Palopo City Land Service personnel. The saturated sample approach was the sampling strategy employed, resulting in 40 current employees serving as research participants.
Primary data collected by distributing questionnaires to respondents was used in the data collection process. Every question on the survey is assigned a Likert scale score, which ranges from 1 to 5. Use of the SPSS program was used to analyze the data. The findings demonstrated that employee performance is positively and significantly impacted by organizational citizenship behavior and personalit
PENGARUH MOTIVASI, KOMUNIKASI DAN STRES KERJA TERHADAP KEPUASAN KERJA KARYAWAN SHOPEE XPRESS DI WONOGIRI
Full text linkThe problem formulation in this study is: Do Work Motivation, Communication, and Work Stress affect Employee Job Satisfaction at Shopee XPress in Wonogiri, both partially and simultaneously? Which variable has the most dominant effect on Job Satisfaction of Shopee XPress Employees in Wonogiri? Based on calculations using the SPSS program, the multiple linear regression equation obtained is Y = -0.532 + 0.557X1 + 0.263X2 + 0.268X3. In the t-test analysis for the Motivation variable, the calculated t-value is 4.796 > t-table 2.093, so Ho is rejected, meaning there is an effect of the Motivation variable on the Job Satisfaction of Shopee XPress Employees in Wonogiri (Y). In the t-test analysis, the t-value for Communication (X2) is 2.177 > t-table 2.093, so Ho is rejected. This means there is an effect of the Communication variable on Job Satisfaction of Shopee XPress Employees in Wonogiri (Y). In the t-test analysis, the t-value for Work Stress (X3) is 2.150 > t-table 2.093, so Ho is rejected. This indicates an effect of the Work Stress variable on the Job Satisfaction of Shopee XPress Employees in Wonogiri (Y). Based on the F-test analysis, the calculated F-value is 117.730 > F-table 3.13, so Ho is rejected, meaning that jointly, the independent variables of Motivation (X1), Communication (X2), and Work Stress (X3) affect the Job Satisfaction of Shopee XPress Employees in Wonogiri (Y). Using the SPSS program, the R2 value obtained is 0.762 or 76.2%, meaning that together, the independent variables of Motivation (X1), Communication (X2), and Work Stress (X3) have an influence of 76.2% on the Job Satisfaction of Shopee XPress Employees in Wonogiri (Y), while the remaining 23.8% is influenced by other factors not studied, such as infrastructure, technology, services, location, etc.
Keywords: Motivation, Communication, Work Stress, Job Satisfaction
 
STUDI FENOMOLOGI: PEMAHAMAN PERPAJAKAN, TARIF PENGENAAN PPH 21 DAN SANKSI PAJAK TERHADAP PELAKSANAAN WAJIB PAJAK ORANG PRIBADI PEGAWAI DINAS PERHUBUNGAN KOTA SURAKARTA
Full text linkTax is a payment obligation that is the main source of state revenue, which is used by the government to fund development projects and government spending. This study aims to analyze how the understanding of taxation, the imposition of PPh 21 rates and tax sanctions on the implementation of individual taxpayers of the Surakarta City Transportation Service. This study uses a descriptive analysis method with a qualitative approach. This is because this study aims to understand social phenomena or symptoms by focusing more on a complete picture of the phenomenon being studied. While the data collection methods used are interviews and observation. Overall, the informants understand the importance of tax obligations and the benefits of tax compliance. Although there are still some obstacles in reporting and paying taxes. PPh 21 as an income tax has a progressive rate system and is considered fair by the informants, although it’s still necessary to improve understanding and supervision to ensure optimal tax compliance. Tax sanctions consist of administrative fines and criminal sanctions that can increase taxpayer compliance if implemented properly. However, there’s still limited understanding of tax sanction among taxpayers