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PENGARUH DESENTRALISASI FISKAL TERHADAP ANGKA MELEK HURUF, DAN ANGKA PARTISIPASI SEKOLAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH PERIODE 2010 DAN 2011 Mujiyati, Mujiyati; Purbasari, Heppy
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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The purpose of Indonesian fiscal decentralization that started on 2001 is focus on the local government development. Fiscal decentralization is believed to createpublic servicesefficiency on local government. Furthermore, fiscal decentralization ensure the local budget (APBD) is spent to develop health and education sectors as these sectors are part of basic needs. This study aims to examine how fiscal decentralization influence to the local educational development in term of literacy rate (AMH) and school enrolment rate (APS). This study uses data based on the kabupaten/kota over Central Java Province in the periods of 2010 â 2011. This study also uses linear regression with non-probability sampling as there is 35 kabupaten/kota each year uses for population and sample in this study.Â Result shows that fiscal decentralization has an influence to AMH and APS based on the data from kabupaten/kota in Central Javain the periods of 2010 -2011. Thus, it could be conclude that local governments (kabupaten/kota) in Central Java Province have used local revenue to provide public education services specifically in improving literacy and school enrolment rate for 7-15th year students.

The Role of Perceived Enjoyment on Motivating the Internet Use Mujiyati, Mujiyati; Achyari, Didi
Benefit Volume 12 No 1 Juni 2008
Publisher : Universitas Muhammadiyah Surakarta

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There are many advantage of the usage of internet, as new technology. Although there is anyoneis not willing to use it, it just caused by other factors wich influence it. According to perceivedenjoyment literature, as an intrinsic motivation and later also extrinsic motivation, it is importantfactor in motivating the usage of information system. Perceived enjoyment, with perceived usefulnessang perceived ease of use â in accordance to internet technology, will influence individual behavior inmotivating the usage of internet. Technology Acceptance amodel (TAM)Â theory indicates thatindividual acceptance toward the information system is motivated by their perception perceivedusefulnessand perceived ease of use that still need other variables to enlarge the understanding towardindividual behavior in motivating the usage of system, e.g. perceivedenjoyment.The purpose of this research is to test the role of perceived enjoyment, also perceived usefulnessand perceived ease of use, in motivating the usage internet. The sample of the research are 226respondents. The metode that is used to test hypothesis is by Structural Equation Modeling (SEM).The result of the research show that there is positif influence between perceived enjoymenttoward perceived usefulness and perceived ease of use in motivating the usage internet. Perceivedusefulness and perceived ease of use are not influent in motivating the usage of internet. The resul ofthe research also indicates that perceived enjoyment has an important role as an intrinsic motivation inthe usage of internet but perceived enjoyment is not influence positively in the usage of intrnet inwich it is mediated by perceived usefulness and perceived ease of use.

PENGARUH DESENTRALISASI FISKAL TERHADAP ANGKA MELEK HURUF, DAN ANGKA PARTISIPASI SEKOLAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH PERIODE 2010 DAN 2011 Mujiyati, Mujiyati; Purbasari, Heppy
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i2.1395

The purpose of Indonesian fiscal decentralization that started on 2001 is focus on the local government development. Fiscal decentralization is believed to createpublic servicesefficiency on local government. Furthermore, fiscal decentralization ensure the local budget (APBD) is spent to develop health and education sectors as these sectors are part of basic needs. This study aims to examine how fiscal decentralization influence to the local educational development in term of literacy rate (AMH) and school enrolment rate (APS). This study uses data based on the kabupaten/kota over Central Java Province in the periods of 2010 â 2011. This study also uses linear regression with non-probability sampling as there is 35 kabupaten/kota each year uses for population and sample in this study.Â Result shows that fiscal decentralization has an influence to AMH and APS based on the data from kabupaten/kota in Central Javain the periods of 2010 -2011. Thus, it could be conclude that local governments (kabupaten/kota) in Central Java Province have used local revenue to provide public education services specifically in improving literacy and school enrolment rate for 7-15th year students.

The Role of Perceived Enjoyment on Motivating the Internet Use Mujiyati, Mujiyati; Achyari, Didi
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 12 No 1 Juni 2008
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v12i1.1274

There are many advantage of the usage of internet, as new technology. Although there is anyoneis not willing to use it, it just caused by other factors wich influence it. According to perceivedenjoyment literature, as an intrinsic motivation and later also extrinsic motivation, it is importantfactor in motivating the usage of information system. Perceived enjoyment, with perceived usefulnessang perceived ease of use â in accordance to internet technology, will influence individual behavior inmotivating the usage of internet. Technology Acceptance amodel (TAM)Â theory indicates thatindividual acceptance toward the information system is motivated by their perception perceivedusefulnessand perceived ease of use that still need other variables to enlarge the understanding towardindividual behavior in motivating the usage of system, e.g. perceivedenjoyment.The purpose of this research is to test the role of perceived enjoyment, also perceived usefulnessand perceived ease of use, in motivating the usage internet. The sample of the research are 226respondents. The metode that is used to test hypothesis is by Structural Equation Modeling (SEM).The result of the research show that there is positif influence between perceived enjoymenttoward perceived usefulness and perceived ease of use in motivating the usage internet. Perceivedusefulness and perceived ease of use are not influent in motivating the usage of internet. The resul ofthe research also indicates that perceived enjoyment has an important role as an intrinsic motivation inthe usage of internet but perceived enjoyment is not influence positively in the usage of intrnet inwich it is mediated by perceived usefulness and perceived ease of use.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UP AH PEKERJA SEKTOR INFORMAL DI KOTA SURAKARTA Setyawan, Anton Agus; Mujiyati, Mujiyati
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 7, No 2 (2006) : JEP Desember 2006
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v7i2.3955

The development of informal sector in many cities in Indonesia, interests many scholars to analyse it. This research tries to describe and analyse the phenomena of under employment and gender discrimination in the informal sector at Surakarta. The research aims is to analyse the effects of education level, work experience and gender to productivity. The measurement of productivity uses level of income. This research tries to test the model proposed by Mincer (1974) and Jones (2001). The model contains of four variables, they are level of education, work experience and gender as the independent variable, while level of income is the dependent variable. To test our hypotheses we use double log econometric models.The setting of this research is micro retail entrepreneur or in Indonesia they called PKL. PKL, which become our respondents are those who locate in three PKL centre in Surakarta. Their location at around Monument 45, Manahan Stadium and Kotta Barat field. Our sampling method is purposive-sampling method and we interviewed 100 respondents to complete the data. The result shows that there are no positive correlation between level of education and gender to level of income. While work experience seems to have a positive effect to level of income. It concludes that there is a under employment phenomena in informal sector at Surakarta. While the hypotheses which said that there are gender discrimination is not supported.

Telaah Pengembangan Sistem Informasi dalam Perspektif Bisnis Mujiyati, Mujiyati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.3552

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DETERMINAN PERSEPSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Mujiyati, Mujiyati; Rohmawati, Fitria Riski; Ririn, Wahyu Hening
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5551

AbstractThis study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta. The variables used in this study are the dependent variables, namely the perception of ethics on tax evasion, while the independent variables used Are justice, taxation systems, discrimination, the quality of tax services, and the possibility of fraud detection.The sample in this research is lecturer and student at university muhammadiyah surakarta. Sample collection method used in this research is convenience sampling taken 84 sample lecturer and 100 student sample. The data used in this study is the primary data by using questionnaires. Data analysis in this research is assisted by using SPSS program. Data analysis technique used is multiple linear regression.The result of the research shows that significant at level 0,05 variable of system of taxation to lecturer, discrimination on lecturer and student, and quality of tax service to lecturer and student have significant influence to perception about ethics on tax evasion. While the variable of justice in lecturer and student, system of taxation to student, and possibility of detection of fraud on lecturer and student have no effect and insignificant to perception about ethics of tax evasion.Â Keywords: ethical perception, tax evasion, justice taxation system, discrimination, quality of tax service, possible fraud detection.

Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar, Zulfikar; Mujiyati, Mujiyati; Bawono, Andy Dwi Bayu; Wahyuni, Sri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7031

Penelitian ini menginvestigasi peran kebijakan loan loss provision (LLP) pembiayaan mudharabapada kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menguji keterkaitan loan loss provision dengankinerja keuangan pada 13 Bank Umum Syariah (BUS) selama 4,5 tahun. Analisis outer modelmenunjukkan bahwa probability of default dan loss given default merupakan faktor penentuloan loss provision. Sedangkan kinerja keuangan ditentukan oleh return on asset, nonperforming financial, net operating margin, dan biaya operasional terhadap pendapatanoperasional. Hasil penelitan ini menunjukkan bahwa loan loss provision berpengaruh langsungterhadap kinerja keuangan. Investigasi lebih lanjut menunjukkan bahwa pendapatanmudharaba berperan meningkatkan pengaruh loan loss provision terhadap kinerja keuangan(pengaruh tidak langsung).

Erratum: Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar, Zulfikar; Mujiyati, Mujiyati; Bawono, Andy Dwi Bayu; Wahyuni, Sri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9409

Terdapat kesalahan cetak pada versi awal pada artikel https://doi.org/10.23917/reaksi.v4i1.7031.Perbaikan PDF artikel dapat diunduh di laman ini

ANALYSIS OF FISCAL CAPACITY ON HUMAN DEVELOPMENT INDEX WITH MANDATORY SPENDING ON EDUCATION AND HEALTH AS INTERVENING VARIABLE (AN EMPIRICAL STUDY ON REGENCIES/CITIES IN JAVA) Bawono, Andy Dwi Bayu; Purbasari, Heppy; Mujiyati, Mujiyati
Muhammadiyah International Journal of Economics and Business Vol. 1, No.2, 2018
Publisher : Muhammadiyah University Press

Regional autonomy is aimed at enhancing the proximity between the local government and its people, in terms the local government will identify the weaknesses and strengths of its area from the highest to lowest level. This research attempts to find out the influence of the Fiscal Capacity Index on the Human Development Index with mandatory spending on education and health as the intervening variables. The research used empirical and explanatory research method to analyze the fiscal capacity index on the intervening variables. This study involved secondary data, which were obtained from certain agencies, namely the Regulation of Minister of Finance (PMK No.119/PMK.07/2017), the GRDP Realization Report of Regencies/Cities in Java Fiscal Year 2016, and the data published by the Central Bureau of Statistics of Regencies/Cities in Java in 2017. The results of the hypothesis analysis reveal that the fluctuation in the Fiscal Capacity Index in each region is able to influence the amount of mandatory spending in education and health. Meanwhile, the Path Analysis test indicates that the Fiscal Capacity Index has a stronger influence on the Human Development Index without any intervention from mandatory spending on education and health. Essentially, the Fiscal Capacity Index is the main variable that affects the Human Development Index.

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