ANALISIS PENGARUH EFEKTIVITAS, EFESIENSI, DAN TRANSPARANSI ALOKASI ANGGARAN PENDAPATAN DAN BELANJA DESA TERHADAP KINERJA PEMERINTAH DESA DI KECAMATAN POLANHARJO
(Agustin Sri Lestari, Rukmini Rukmini, Wikan Budi Utami)
DOI : 10.69714/sv2tn044
- Volume: 1,
Issue: 5,
Sitasi : 0 25-Sep-2024
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Abstrak:
The purpose of this study is to determine the influence of the effectiveness, efficiency, and transparency of the allocation of the Village Revenue and Expenditure Budget on the Performance of the Village Government in Polanharjo District. The methodology used in this study is a quantitative data analysis method and the test is carried out with a multiple regression model. The population used in this study is 131 village apparatus in Polanharjo District. In this study, a sample of 61 respondents was obtained. With a significance value of 0.001 less than ? = 0.05, this shows that the effectiveness variable has a significant effect on the performance of the Village Government. The significance value of 0.000 is less than ? = 0.05, which shows that the efficiency variable has a significant effect on the performance of the Village Government. With a significance of 0.001 smaller than ? = 0.05, this shows that the transparency variable has a significant effect on Village Government Performance. Based on the results of the Fcal data test of 74.442 is greater than the Ftable of 2.76 with a significance of 0.000 less than the significance value of ? = 0.05, so it can be concluded that simultaneously or together the variables of effectiveness, efficiency, and transparency are factors that affect the variables of Village Government Performance.
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2024 |
PENGARUH INFLASI, SUKU BUNGA DAN NILAI TUKAR TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BEI TAHUN 2020-2022
(Azizah Putri Az-Zahra, Desy Nur Pratiwi, Wikan Budi Utami)
DOI : 10.69714/mnd0nb45
- Volume: 1,
Issue: 3,
Sitasi : 0 09-Aug-2024
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Abstrak:
This research aims to determine the effect of inflation, interest rates and exchange rates on share prices in manufacturing companies listed on the IDX. The objects studied in this research are basic material companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The research sample was selected using a purposive sampling technique and obtained 144 observation data. This research uses secondary data obtained through the Indonesian Stock Exchange and Bank Indonesia websites. The data analysis technique in this research is multiple linear regression. The research results show that the Inflation variable has no effect on Stock Prices, while the Interest Rate and Exchange Rate variables have an effect on Stock Prices.
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2024 |
PENGARUH MODAL USAHA, LAMA USAHA, DAN LOKASI USAHA TERHADAP PENDAPATAN PEDAGANG PASAR SUNGGINGAN BOYOLALI
(Ovi Arizka Maeshinta, Indra Lila Kusuma, Wikan Budi Utami)
DOI : 10.69714/5z6mya49
- Volume: 1,
Issue: 3,
Sitasi : 0 06-Aug-2024
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The purpose of this research is to analyze the impact of business capital, business location, and business location on the income of Boyolali market traders. The population at this start is a merchant in the Sunggingan Market of Boyolali district. The sample of this study consisted of 100 respondents, taken with the Slovin formula. The variables used include enterprise capital (X1), enterprise duration (X2), enterprise location (X3), and income (Y). The data analysis used in this study uses descriptive analysis, validity tests, reliability tests, and classical assumption tests, with hypothesis testing using double linear regression analysis, the F test, the t test, and the determination coefficient. The results show that partially the variable that affects the trader's income is the location of the business (X3), with a t test result of 2,779 > t table of 1,98498. Whereas the business capital (X1) and the duration of the enterprise (X2) have no significant influence on the traders' income, with the result of the capital test count of the company (X1) |-1,176 | < t table 1.98498, as well as the results of the long-term enterprise test of 1,160 < t table 1.98498.
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2024 |
PENGARUH SIKAP WAJIB PAJAK TENTANG NJOP, TINGKAT PENDAPATAN DAN PENGETAHUAN PAYMENT ONLINE SYSTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENING
(Esti Dian Cahyani, Wikan Budi Utami, Rukmini Rukmini)
DOI : 10.69714/ce3gnc92
- Volume: 1,
Issue: 3,
Sitasi : 0 05-Aug-2024
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This research aims to determine the effect of NJOP, Income Level, Knowledge of Online Tax Payment Systems on Land and Building Taxpayer Compliance in Banyudono District, Boyolali Regency with Taxpayer Awareness as an Intervening variable. The population in this research is land and building tax payers who have made land and building tax payments directly or online with a sample size of 100 respondents. The sampling technique uses probability sampling. This type of research is quantitative research. The data analysis technique in this research uses path analysis techniques and a sobel test calculator. Based on the results of data analysis, it is known that the influence of NJOP, Income Level and Knowledge of the Online Tax Payment System has a positive effect on Taxpayer Compliance. NJOP and Knowledge of the Online Tax Payment System have a positive effect on Taxpayer Awareness. NJOP and Income Level have a positive effect on Taxpayer Compliance with Awareness as an Intervening variable. Income level has no effect on Taxpayer Awareness. Knowledge of the Tax Online Payment System has no effect on Taxpayer Compliance with Awareness as an Intervening variable
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2024 |
PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022
(Issulistaningtyas Okta An-nisa, Wikan Budi Utami, Indra Lila Kusuma)
DOI : 10.69714/pb7wxy81
- Volume: 1,
Issue: 4,
Sitasi : 0 17-Jul-2024
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This study aims to examine the effect of production costs, operating costs, also sales volume on net income of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The sampling technique in this study used purposive sampling method. The analysis method used in this research is multiple linear regression with the help of SPSS 23 software. The results showed that production costs, operating costs, and sales volume simultaneously had an influence of 96.3% in determining the amount of the company's net profit. Partially, it shows that production costs and operational costs have a negative and significant effect on the company's net profit. While sales volume has a positive and significant effect on net profit.
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2024 |
PENGARUH PENGETAHUAN PAJAK, KESADARAN PAJAK, DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN RANDUSARI
(Endah Kurnia Hastuti, Wikan Budi Utami, Desy Nur Pratiwi)
DOI : 10.69714/gr76ak91
- Volume: 1,
Issue: 4,
Sitasi : 0 15-Jul-2024
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The study aims to analyze the impact of tax knowledge, tax awareness and taxable income on compliance with taxable payers of land and buildings in Kelurahan Randusari region RW 1. The sample of 88 respondents was taken with the Slovin formula. The variables used include tax knowledge (X1), tax awareness (X2), taxable income (X3) and taxable compliance (Y). The data analysis used in this study uses descriptive analysis, validity test, feasibility test, and classic assumption test, with hypothesis testing using double linear regression analysis, test f, test t and determination coefficient. The results of the research carried out are tax knowledge (X1) and tax awareness (X2) have a significant impact on tax compliance, while taxable income (X3) has no significant effect on taxable compliance (Y).
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2024 |
PENGARUH PEMAHAMAN SISTEM INFORMASI AKUNTANSI, E-COMMERCE, MODAL USAHA DAN MOTIVASI TERHADAP MINAT BERWIRAUSAHA MAHASISWA
(Andika Setyawan, Wikan Budi Utami, Suhesti Ningsih)
DOI : 10.69714/jilak.v1i2.108
- Volume: 1,
Issue: 2,
Sitasi : 0 19-Jun-2024
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Abstrak:
This research was conducted determine the influence of accounting information systems, e-commerce, business capital, motivation on entrepreneurial interest of accounting students in Solo Raya. This research uses primary data by collecting data through questionnaires. The sampling in the research was accidental sampling. The research sample consisted of 100 respondents with accounting students from 18 universities in Solo Raya. The data analysis method uses descriptive statistical tests, data quality test, classical assumption tests, t statistical tests, and coefficient of determination tests. The research results state that Accounting Information Systems, E-Commerce, Business Capitals, and Motivation influence Entrepreneurial Interest.
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2024 |