p-Index From 2020 - 2025
24.968
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Fisika Undiksha Jurnal Keteknikan Pertanian JIKI Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Indonesian Journal of Business and Entrepreneurship (IJBE) Journal of Degraded and Mining Lands Management The International Journal of Accounting and Business Society Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Jurnal Kebidanan Midwiferia Jurnal Pendidikan Usia Dini Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Edukasi: Kajian Ilmu Pendidikan Risâlah, Jurnal Pendidikan dan Studi Islam Jurnal Moral Kemasyarakatan Jurnal Organisasi Dan Manajemen Communications in Science and Technology Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pembangunan Berkelanjutan Jurnal Inotera Conference on Innovation and Application of Science and Technology (CIASTECH) Jurnal EDUTECH Undiksha Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat IMPROVEMENT: Jurnal Ilmiah untuk peningkatan mutu manajemen pendidikan Jurnal PAI Raden Fatah JARES (Journal of Academic Research and Sciences) Industri Inovatif : Jurnal Teknik Industri JAIM (Jurnal Abdi Masyarakat) LINIMASA: JURNAL ILMU KOMUNIKASI Meteor STIP Marunda Jurnal Sistem Teknik Industri Proceeding of National Conference on Accounting & Finance KRTHA BHAYANGKARA JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jambura Early Childhood Education Journal QUAERENS: Journal of Theology and Christianity Studies Masyarakat Berdaya dan Inovasi Jurnal Esensi Hukum BERNAS: Jurnal Pengabdian Kepada Masyarakat JIEB : Jurnal Ilmiah Ekonomi Bisnis Luxnos : Jurnal Sekolah Tinggi Teologi Pelita Dunia Jamak; jurnal administrasi manajemen dan kepemimpinan Sunan Kalijaga International Journal on Islamic Educational Research Risalah Hukum JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Nivedana : Jurnal Komunikasi dan Bahasa Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Eksponen El-Iqtishady Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum International Journal of Community Service Jurnal Kewarganegaraan Journal of Nursing Education & Practice (JNEP) Khidmatuna : Jurnal Pengabdian Kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Didache : Jurnal Teologi dan Pendidikan Kristen Jurnal Kajian Pariwisata Indo-MathEdu Intellectuals Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Skenoo: Jurnal Teologi dan Pendidikan Agama Kristen Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Proceedings Series on Social Sciences & Humanities Jurnal Minfo Polgan (JMP) Prosiding Snastikom Prosiding Seminar Nasional Program Pengabdian Masyarakat Veteran Society : Jurnal Pengabdian Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan INDOGENIUS KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Asian Journal of Health Research Industrial Research Workshop and National Seminar TRANSFORMATIONAL LANGUAGE, LITERATURE, AND TECHNOLOGY OVERVIEW IN LEARNING (TRANSTOOL) Jurnal Universal Technic re-JIEM (Research Journal of Islamic Education Management) International Journal of Education and Literature (IJEL) Jurnal Sistem Informasi dan Teknologi (SINTEK) Reformasi Hukum Edu Research : Jurnal Penelitian Pendidikan Abdi Jurnal Publikasi Jurnal Ilmu Multidisplin Reformasi Hukum Trisakti Buletin Edukasi Indonesia Jurnal Manajemen dan Bisnis Curve Elasticity: Jurnal Pendidikan Ekonomi Journal of Public Health Concerns Journal of Education and Learning Sciences TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Madani : Jurnal Pengabdian Kepada Masyarakat Jurnal Gizi Aisyah Jurnal Manajemen dan Ekonomi Kreatif Journal of Economic Education and Entrepreneurship Studies Health Research Journal of Indonesia Journal of Research and Publication Innovation Journal of Islamic Business Management Studies (JIBMS) SABAJAYA Jurnal Pengabdian Kepada Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Educational Management Research Jurnal Bina Cipta Husada: Jurnal Kesehatan dan Science Jurnal Prospek: Pendidikan Ilmu Sosial dan Ekonomi Pinisi Journal of Entrepreneurship Review Jurnal IlmiahManajemen, Bisnis dan Ekonomi Kreatif BULLET : Jurnal Multidisiplin Ilmu Sinergi International Journal of Economics JOURNAL OF Mental Health Concerns Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) Karimah Tauhid Indonesian Journal of Enterprise Architecture Educational Studies: Conference Series Al-Zayn: Jurnal Ilmu Sosial & Hukum Neraca Manajemen, Akuntansi, dan Ekonomi Malewa: Journal of Multidisciplinary Educational Research Journal of Civic Education Research Equivalent : Journal of Economic, Accounting and Management Al'Adalah Riset Akuntansi dan Keuangan Indonesia Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Penelitian dan Pengkajian Ilmiah Journal of Community Empowerment for Multidisciplinary (JCEMTY) Amicus Curiae International Journal of Islamic Economics (IJIE) EBAMUKAI; JURNAL PENGABDIAN ILMU PENGETAHUAN DAN TEKNOLOGI Bhakti Sabha Nusantara THE COMMERCIUM Jurnal Nusa Akuntansi Jurnal Rekayasa Proses Jurnal Manajemen, Pendidikan dan Pemikiran Islam At-Tahdzib: Jurnal Studi Islam dan Muamalah Journal of Ekonomics, Finance, and Management Studies Green Economics Review Edukasia Islamika: Jurnal Pendidikan Islam Journal of Medical Surgical Concerns Value Management Research MUDARRISA: Jurnal Kajian Pendidikan Islam Al-Hayat: Journal of Islamic Education Journal Of Health Science Community Journal of Global Research in Public Health Journal of Hospital Management and Services Strada Jurnal Ilmiah Kesehatan (SJIK) International Journal of Interdisciplinary Research Sintek Kuwera Jurnal Pendidikan Islam International Journal of Law
Claim Missing Document
Check
Articles

Strategies of School Principals in Improving Educational Quality An Analysis of Best Practices in American Schools Jhonshon, Emily; Mendoza, Carlos; Sobirin, Mochammad Syafiuddin; Sutrisno
JMPI: Jurnal Manajemen, Pendidikan dan Pemikiran Islam Vol. 2 No. 2 (2024): November 2024
Publisher : Pondok Pesantren As-salafiyah Asy-syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/jmpi.v2i2.84

Abstract

This research aims to examine the leadership practices of school principals in enhancing the quality of education within two private schools in the United States: Greenwood Academy and Sunshine Private School. Specifically, it seeks to identify effective leadership strategies that contribute to a positive learning environment and improved educational outcomes. Employing a qualitative case study approach, data were collected through semi-structured interviews with principals, teachers, and administrative staff, participatory observations, and document analysis. The study focused on exploring the roles of vision and mission, adaptive resource management, professional development for teachers, collaborative leadership, and data-driven decision-making in the context of educational leadership. The thematic analysis method was used to identify and interpret key themes from the collected data. The research findings indicate that effective school leadership significantly influences educational quality. The presence of a strong, inspiring vision serves as a motivational tool for both teachers and students. Furthermore, adaptive management of resources, particularly in budget-constrained environments, allows principals to creatively secure alternative funding. Support for professional development enhances teachers’ skills and motivation, leading to better student outcomes. Collaborative leadership fosters a harmonious work environment and encourages innovation, while data-driven decision-making equips principals with the necessary insights for effective problem-solving and program improvement. This study contributes to the understanding of effective educational leadership by showcasing innovative practices that enhance the overall quality of education in private schools.
PENGARUH HUMAN RELATION, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. NASMOCO KARANGJATI SEMARANG Nabila Nada Oktaviana; Sutrisno; Ratih Hesty Utami P
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.48

Abstract

The purpose of this study is to analyze human relations, work discipline and job satisfaction on employee performance at PT. Nasmoco Karangjati branch and the sample of this study were 72 respondents. This data collection by distributing questionnaires through online surveys. The data analysis technique used is Multiple Linear Regression. The result of this study is that human relations has no effect on employee performance. It can be seen based on the regression analysis that the human relations variable shows a significant value of 0.456, so H1 is thus rejected. Work discipline has no positive effect on employee performance. It can be seen based on the regression analysis that the work discipline variable shows a significant value of 0.486, so H2 is thus rejected. Job satisfaction has a positive effect on employee performance. It can be seen based on the regression analysis that the variable job satisfaction shows a significant value of 0.001, so H3 is accepted. Abstrak Tujuan penelitian ini adalah menganalisis human relation, disiplin kerja dan kepuasan kerja terhadap kinerja karyawan di PT. Nasmoco cabang Karangjati dan sampel penelitian ini sebanyak 72 responden. Pengumpulan data ini dengan cara menyebar kuesioner melalui survey online. Teknik analisis data yang digunakan yaitu Regresi Linier Berganda. Hasil penelitian ini adalah  human relation tidak berpengaruh terhadap kinerja karyawan. Hal ini dapat dilihat berdasarkan analisis regresi bahwa variabel human relation menunjukan nilai signifikan 0,456, maka dengan demikian H1 di tolak. Disiplin kerja tidak  berpengaruh positif terhadap kinerja karyawan. Hal ini dapat dilihat berdasarkan analisis regresi bahwa variabel disiplin kerja menunjukkan nilai signifikan 0,486, maka dengan demikian H2 ditolak. Kepuasan kerja berpengaruh positif terhadap kinerja karyawan. Hal ini dapat dilihat berdasarkan analisis regresi bahwa variabel kepuasan kerja menunjukkan nilai signifikan 0,001,  maka dengan demikian H3 diterima
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA UMKM SARUNG TENUN GOYOR (ATBM) DI DESA WANAREJAN UTARA Devi Prihatini; Sutrisno; Noni Setyorini
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.171

Abstract

Abstract : This study aims to analyze and test the effect of competence, compensation and work environment on employee performance through work motivation as an intervening variable for MSME employees in Goyor Weaving Sarongs (ATBM) in North Wanarejan Village. This research method uses a type of quantitative research. The population in this study were 110 employees of UMKM Goyor Weaving Sarongs (ATBM) in North Wanarejan Village, with all members of the population used as samples using a saturated sampling technique. The technique used in data collection by distributing questionnaires as a data collection instrument. The data analysis technique used in this study is PLS-SEM (Partial Least Square-Structural Equation Modeling) with data processing using the Smart PLS 3.0 tool. Based on the results of this study, it shows that competence has a positive and significant effect on employee performance with a P-Value of (0.008). Compensation has a positive and significant effect on employee performance with a P-Value of (0.008). The work environment has no significant effect on employee performance with a P-Value of (0.838). Work motivation has a positive and significant effect on employee performance with a P-Value of (0.000). Competence has a positive and significant effect on employee performance mediated by work motivation with a P-Value of (0.000). Compensation has no significant effect on employee performance which is mediated by work motivation with a P-Value of (0.302). The work environment has a positive and significant effect on employee performance mediated by work motivation with a P-Value of (0.002. Abstrak :Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh kompetensi, kompensasi dan lingkungan kerja terhadap kinerja karyawan melalui motivasi kerja sebagai variabel intervening pada karyawan UMKM Sarung Tenun Goyor (ATBM) di Desa Wanarejan Utara. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah karyawan UMKM Sarung Tenun Goyor (ATBM) di Desa Wanarejan Utara yang berjumlah 110 orang dengan semua anggota populasi dijadikan sebagai sampel menggunakan teknik sampling jenuh. Teknik yang digunakan dalam pengumpulan data dengan cara menyebarkan kuesioner sebagai instrumen pengumpulan data. Teknik analisis data yang digunakan dalam penelitian ini yaitu PLS-SEM (Partial Least Square- Structural Equation Modeling) dengan pengolahan data menggunakan alat bantu Smart PLS 3.0. Berdasarkan hasil penelitian tersebut menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai P-Value sebesar (0,008). Kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai P-Value sebesar (0,008). Lingkungan kerja tidak berpengaruh signifikan terhadap kinerja karyawan dengan nilai P-Value sebesar (0,838). Motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai P-Value sebesar (0,000). Kompetensi berpengaruh positif dan signifikan terhadap kinerja karyawan yang di mediasi oleh motivasi kerja dengan nilai P-Value sebesar (0,000). Kompensasi tidak berpengaruh signifikan terhadap kinerja karyawan yang di mediasi oleh motivasi kerja dengan nilai P-Value sebesar (0,302). Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan yang di mediasi oleh motivasi kerja dengan nilai P-Value sebesar (0,002).
ANALISIS EFEKTIVITAS PENGGUNAAN DANA KUR HUMAN CAPITAL, INNOVATION CAPITAL, DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM Latifatun Nafiah; Sutrisno; Ika Indriasari
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.172

Abstract

Abstract : This study aims to test and analyze the effect of the effective use of KUR funds, human capital, innovation capital, and financial literacy on the business performance of MSMEs in Karanggede District in the industrial sector. The research method used is quantitative method. Sampling using purposive sampling method with a total of 118 respondents. This research was processed using IBM SPSS 25 software with multiple linear regression data analysis techniques. The results of the data analysis obtained show that the effectiveness of the use of KUR funds, human capital, innovation capital, and financial literacy has a positive and significant effect on business performance. The regression equation obtained Y = - 0.487+ 0.218 x1 + 0.334 x2 + 0.222 x3 + 0.136 x4. The effectiveness of the use of KUR funds has a positive influence of 0.218 on business performance, human capital has a positive influence of 0.334 on business performance, innovation capital has a positive influence of 0.222 on business performance, and financial literacy has a positive influence of 0.136 on business performance. Based on the results of the analysis, the Adjusted R Square value is 0.674 or 67.4%. This shows that the variables of the effectiveness of the use of KUR funds, human capital, innovation capital, and financial literacy have an influence of 67.4% on business performance, while 32.6% is influenced by other variables not explained in this study. Abstrak : Penelitian ini bertujuan untuk menguji serta menganalisis mengenai pengaruh efektivitas penggunaan dana KUR, human capital, innovation capital, dan literasi keuangan terhadap kinerja usaha UMKM di Kecamatan Karanggede pada sektor industri. Metode penelitian yang digunakan yaitu metode kuantitatif. Pengambilan sampel dengan menggunakan metode purposive sampling dengan jumlah sebanyak 118 responden. Penelitian ini diolah menggunkanan software IBM SPSS 25 dengan teknik analisis data regresi linier berganda. Hasil analisis data yang diperoleh menunjukkan bahwa efektivitas penggunaan dana KUR, human capital, innovation capital, dan literasi keuangan berpengaruh positif dan signifikan terhadap kinerja usaha. Persamaan regresi diperoleh Y = - 0.487+ 0.218 x1 + 0.334 x2 + 0.222 x3 + 0.136 x4. Efektivitas penggunaan dana KUR memiliki pengaruh positif sebesar 0.218 terhadap kinerja usaha, human capital memiliki pengaruh positif sebesar 0.334 terhadap kinerja usaha, innovation capital memiliki pengaruh positif sebesar 0.222 terhadap kinerja usaha, dan literasi keuangan memiliki pengaruh positif sebesar 0.136 terhadap kinerja usaha. Berdasarkan hasil analisis diperoleh nilai Adjusted R Square sebesar 0.674 atau 67.4%. Menunjukkan bahwa variabel efektivitas penggunaan dana KUR, human capital, innovation capital, dan literasi keuangan memiliki pengaruh sebesar 67.4% terhdap kinerja usaha, sedangkan 32.6% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini.
ANALISIS FAKTOR PENENTU MINAT SISWA MEMILIH SEKOLAH DALAM MENINGKATKAN KINERJA PESANTREN TAHFIZH DAARUL QUR’AN LAMPUNG Sutrisno
Journal of Islamic Business Management Studies (JIBMS) Vol. 2 No. 2 (2021): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.809 KB) | DOI: 10.51875/jibms.v2i2.187

Abstract

Pesantren Tahfizh Daarul Qur’an merupakan pondok pesantren modern yang memiliki sistem pengajaran seperti sekolah-sekolah umum lainnya tetapi memiliki kurikulum tidak hanya pendidikan umum namun diimbangi dengan pendidikan agama. Kinerja pesantren dipengaruhi oleh faktor internal dan faktor eksternal. Rumusan masalah dalam penelitian ini adalah: (1) adakah pengaruh faktor internal/eksternal terhadap minat siswa memilih sekolah di Pesantren Tahfizh Da’arul Qur’an? (2) faktor apakah yang lebih dominan mempengaruhi minat siswa memilih sekolah di Pesantren Tahfizh Daarul Qur’an Lampung?Penelitian ini dilaksanakan di Pesantren Tahfizh Daarul Qur’an Lampung. Teknikpengambilan sampel menggunakan proportionate stratified random sampling kepada 35 siswa. Teknik analisis data menggunakan pengujian persyaratan instrumen, pengujian persyaratan analisis dan pengujian hipotesis.Dari hasil penelitian menunjukkan bahwa pada faktor internal yaitu cara belajar dan faktor eksternal yaitu masyarakat memiliki pengaruh terhadap minat belajar siswa. Hal ini dapat disimpulkan bahwa dengan kreativitas cara mengajar yang dimiliki oleh pengajar pesantren akan mempengaruhi cara belajar siswa sehingga hal tersebut berpengaruh positif pada minat siswa. Selain itu, dengan dorongan masyarakat yang lebih mendalam mendukung adanya pesantren ini diharapkan akan meningkatkan minat calon siswa untuk bergabung pada Pesantren Tahfizh Daarul Qur’an Provinsi Lampung. 
PERAN KONSELOR KRISTEN TERHADAP EMOSI DAN PERILAKU MAKAN DALAM MENGHADAPI OBESITAS ANAK Rusli , Christian; Sutrisno; Soukotta, Dunant F.; Widjaja, Imron
Didache: Jurnal Teologi dan Pendidikan Kristen Vol. 5 No. 2 (2024): Didache: Jurnal Teologi dan Pendidikan Kristen (Vol.5, No.2, June 2024)
Publisher : Sekolah Tinggi Teologi Moriah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55076/didache.v5i2.239

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran konselor Kristen dalam membimbing anak-anak yang menghadapi obesitas, dengan fokus pada pengelolaan aspek emosional dan perilaku makan. Kondisi obesitas pada anak-anak menjadi masalah kesehatan yang semakin mendesak, dan peran konselor Kristen dapat menjadi kunci dalam membantu anak-anak mengatasi tantangan ini. Metode penelitian ini menggunakan pendekatan kualitatif dengan pendekatan pustaka terhadap peran konselor Kristen yang memiliki pengalaman dalam membimbing anak-anak dengan obesitas. Hasil penelitian menunjukkan bahwa peran konselor Kristen melibatkan pendekatan holistik yang memahami aspek spiritual, emosional, dan perilaku anak-anak. Konselor membantu anak-anak mengidentifikasi faktor-faktor emosional yang mungkin berkontribusi pada perilaku makan tidak sehat. Selain itu, peran konselor mencakup memberikan dukungan moral, memotivasi anak-anak untuk mengembangkan kebiasaan makan yang sehat, dan memfasilitasi pemahaman spiritual untuk meningkatkan kesejahteraan secara keseluruhan. Penelitian ini memberikan kontribusi pada pemahaman tentang bagaimana peran konselor Kristen dapat membantu anak-anak menghadapi obesitas dengan memandang aspek spiritual dan emosional sebagai bagian integral dari proses penyembuhan.
Factors Affecting Individual Taxpayer Compliance in Pasuruan, Indonesia Fauziah, Ghea; Sutrisno; Rusydi, Mohammad Khoiru
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.716

Abstract

Purpose — The goal of this study is to analyze the determinants of compliance intention and taxpayer compliance using constructs derived from the Theory of Planned Behavior, namely religiosity, awareness, and compliance intention, and Social Learning Theory, namely tax knowledge. Design/methodology/approach — This research was conducted on 160 individual taxpayers in the category of entrepreneur and freelancer in Pasuruan city and regency using surveys and Partial Least Squares analysis performed in SmartPLS. Finding — This study finds that compliance intention is determined by religiosity, awareness, and tax knowledge and that compliance intention, religiosity, awareness, and tax knowledge affect taxpayer compliance. Practical Implication — Based on the findings above, the government through the Directorate General of Taxes is advised to use a psychological approach, build a perception that the tax system has been implemented properly, and create transparency to increase taxpayer confidence which can increase compliance intention and the compliance of individual taxpayers. Originality/value — The findings provide additional empirical evidence about tax compliance observed from Social Learning Theory and from the psychological aspect, particularly that the Theory of Planned Behavior can be used to explain taxpayer's compliant behavior. Keywords — taxpayer compliance, the Theory of Planned Behavior, Social Learning Theory Paper type — Positivism paradigm
The Influence of Taxpayer Compliance Factors Toward Indonesian’s Personal Taxpayer Agatha, Ade Wirianti; Sutrisno; Rusydi, Mohammad Khoiru
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.717

Abstract

Purpose — This research aims to evaluate and analyze the correlation between tax understanding and sanctions and taxpayer compliance while also investigating the role of risk preference and religiosity as moderating factors. Design/methodology/approach­ This investigation is an associative research study that employs a quantitative approach. It was conducted on individual taxpayers registered at the Bau-Bau Pratama Tax Service Office. The research sample included as many as 302 respondents. The data in this study were analyzed using multiple regression analysis using the statistical program Partial Least Square (PLS). Findings —  The results show that (I) tax understanding has a positive effect on taxpayer compliance, and (II) tax sanctions have a positive effect on taxpayer compliance. (III) Risk preferences are proven to strengthen the effect of tax understanding on taxpayer compliance. (IV) Risk preferences have not been proven to strengthen the effect of tax sanctions on taxpayer compliance. (V) Religiosity is proven to strengthen the effect of tax understanding on taxpayer compliance. (VI) Religiosity is proven to strengthen the effect of tax sanctions on taxpayer compliance. Practical implications—This research can benefit taxpayers and tax authorities by improving taxpayer compliance. It can also encourage and motivate taxpayers to be more sensitive in fulfilling their obligations to pay taxes in accordance with applicable regulations so that taxpayers avoid tax sanctions or fines and understand all forms of tax regulations. Originality/value—This study presents a phenomenon related to taxpayer compliance in KPP Pratama Bau-Bau. It aims to analyze taxpayers and identify the causes of low taxpayer compliance in KPP Pratama Bau-Bau. This research is also a consideration for the Directorate General of Taxes regarding making regulations that can improve taxpayer compliance, especially for individual taxpayers registered with KPP Pratama Bau-Bau. Paper type — Quantitative research
SCHOOL BUDGET NEEDS ASSESSMENT: MULTI-SITES STUDY AT MALANG PUBLIC JUNIOR HIGH SCHOOLS Sutrisno
re-JIEM (Research Journal of Islamic Education Management) Vol. 6 No. 1 (2023)
Publisher : Prodi MPI Fakultas Tarbiyah IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/re-jiem.v6i1.8436

Abstract

This study aims to examine more deeply and find supporting factors related to the need for assessment funding in three public junior high schools in Malang city. In addition, this study also aims to analyze what dimensions are very supportive in the financing assessment process within the institution. This article uses a qualitative research type with a multi-site and descriptive approach to reveal some of these dimensions. Meanwhile, the techniques used in extracting data related to the research theme are in-depth interview techniques, participant observation, and documentation techniques. After going through data mining techniques to obtain information, the researchers found that five main things became successful in assessing school financing needs. First, identify the urgency of allocating absorbed education funding. Second, policy analysis in determining the main priority elements of education financing must be considered so that it is right on target and under the vision and mission of the institution. Third, being able to assess and identify sources that generate funding for education. Fourth, agencies and stakeholders involve the community in the education design and financing process.
Influence of Entrepreneurship Education, Market Trends, and Family Business Ownership on Students' Entrepreneurial Intention Sutrisno; Hadi, Dwi Prasetiyo; Prabowo, Heri; Menarianti, Ika
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 11 No. 1 (2025): IJBE, Vol. 11 No. 1, January 2025
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.11.1.40

Abstract

Background: In Indonesia, unemployment remains a significant challenge, especially among university graduates. Enhancing entrepreneurial skills is considered an effective solution to address the high unemployment rate. Entrepreneurship education at the university level has great potential to better prepare students for the competitive labor market.Purpose: This study aims to analyze how entrepreneurship education, market trends, and family business ownership contribute to the formation of entrepreneurial intentions among students. Each of these variables is supported by relevant theories: human capital theory, market orientation theory, and social capital theory.Design/methodology/approach: This study adopts a quantitative approach using the SEM-PLS method to explore the relationships between the relevant variables. The research sample was taken from 100 MSMEs in Semarang, using an online questionnaire as the data collection instrument.Findings/Result: The findings in the analysis indicate that entrepreneurship education, market orientation, and family business ownership have a positive and significant impact on students' entrepreneurial intention through various relevant aspects.Conclusion: Entrepreneurship education provides a foundation of knowledge and practical skills necessary for students to start and manage their own businesses. Market orientation helps students understand market trends and attractive business opportunities, increasing their interest and motivation to explore careers as entrepreneurs. Meanwhile, family business ownership provides students with direct experience in the business world, access to resources, and strong motivation to start their own ventures in the future. Further research using a qualitative approach and involving a larger sample size can provide deeper insights into the factors influencing students' entrepreneurial intentions from various contexts and backgrounds.Originality/value (State of the art): This study stands out by integrating multiple factors entrepreneurship education, market trends, and family business ownership to provide a holistic understanding of what influences students' entrepreneurial intentions in Semarang. Unlike previous research, which often focuses solely on educational aspects, this comprehensive approach captures the interaction between internal and external influences, offering a more nuanced and practical insight into fostering entrepreneurship among university students. Keywords: entrepreneurship education, market trends, family business, students' entrepreneurial intention
Co-Authors Abdel Dayem, Fatimah Gamal ABDUL HAMID abdullah Taufiq abu, ilham Adelia Sandra Swastika Putri Adistiana, Nadia Aditiya Afanda, Renita Devy Nur afina ulfi rizqi Agatha, Ade Wirianti Agung Bintartho Agus Supriyanto Agusti, Nur Dana Candra Agustina, Retna Eva Ahmad Jaeni Ahmad Karim Harahap Ahmad Roihan Ahmad Syarthibi Aisyah Zubaidah Akbar Khaerullah Akhmad Afroni Alberto Briganti Alfi Irawan, Anjas Alfiyana, Siti Alfredo Pasaribu Alimron Almumtahanah Amalia, Muflikha Dwi Amanah, Amri Amelyadi Amirudin, Ikhwan Amrullah, Herman Andi Anggi Kemalasari Andi Saddia Andi Setiawan Andika, Ari Andre Hasudungan Lubis Andrea Hynan Poeloengan Andri Irawan Andriono Andwiyan, Denny Anggraini, Monica Anisah Ardiana Anjani , Dila Anna Roosdiana Antika, Dwi Anwar, Muhammad Syaeful Aprillitzavivayarti Arum Puspita Rois, Diandra Kis Asih Hasanah Aslam, Ejaz Asruni Asyifa, Cesaria Riza Atik Aryani Aulia Rahmadhani Ausat, Abu Muna Almaududi Averoezy, Fauzul Awang Dharmawan Aziz, Mohammad Aldo B. W. Putra Badruzzaman Bahauddin, Nur Ain binti Bahauddin Baliningtyas, Nadia Selva Bayu Kurniawan Budiyanto, Henoch Cahya Eka Sudrajad Christiani Hutabarat Christina Purwaningsih Corry Lea Taryono Damang, Masri Daniel Sirait, Yohan Dedi Saifulah Dedy Prasetya Kristiadi Dela Getia Latikal Deni Ainur Rokhim Dera, Annisa Derma Watty Sihombing Devi Prihatini Dewa Oka Suparwata Dewantoro, Hajar Dewi ANGGRAENI dewi luthfiana Dewi, Caryn Andin Cynthia Dewi, Yeni Ika Kusuma Dhandi, Gabriel Dharmaputra, M. Fadjar Diah Ayu Putri Arini Diawati, Prety Didik Harnowo Dina Nur Apriani Djunarto Duwi Rahmawati Dwi aprilia, Ergi Dwi Wicaksana Dwiyani , Nurindah Eka Diana Ferianti Elfa Shita Hardini Elfina Maulid Elisabeth Elisabeth Kurnia Wijayanti Elisma Ellyawati, Noor Ema Mayasari, Ema Emmy Darmawati Eriyanto Yusnawan Ernawati, Tanti Fadila, Erida Fadjar Darmaputra Fairuz Sabiq Faizal Amir Faizal Amir Faizal Amir, Faizal Fajar Alam Putra, Fajar Alam Fajri, Chalis Fathan Muhammad Faris Fatmaningrum, Arini Fauzan Manafi Albar Fauzi Purnama, Fahreza Fauziah, Ghea Febrianti, Reni Feni Helfida Tobe Ferlia, Reni Ferry Sudarto Ferry Sudarto, Ferry Fikri Haikal Fikri, Abdul Firdaussa, Yasmine Putri Fitri Yulianti Fitrianto, Adi Fransiscus Furqan, Ahmad Maslahatul Gumilar Irfanullah, Gumilar Hadi, Dwi Prasetiyo Halida Nelasari HAMIDAH Hariyanto Hasan Abidin Hasanah Pratiwi, Nur Hasbullah, Abdur Rouf Hasim, Linda Hastuti Prihatin Hayani, Aida Hayuni Retno Widarti Herawati, Vitri Dyah Heri Prabowo Heriyanto, Yayat Wahyat Heriyawan, Taufik Hernanda, Rice Hervina Puspitosari Hodriani Hudaya, Rida Hutwan Syarifuddin I Gede Sujana I Wayan Budiastra Iis Istiqomah Ika Menarianti, Ika ilham abu Imam Imanuddin Imron Widjaja Indah Pramesthi, Mutia Indrawati, Rita Indriasari, Ika Indriyati Ines Heidiani Ikasari Inestoni, Wanodya Ayu Ingtyas, Fatma Tresno Ira Safitri Ira Setiawati Irfayanti, Yulia Irma Iskandar, Muhammad Reza Istiawati, Ajeng I’tishom Al Khoiry Jalius James Perdinan Jawahir Jeniati Paladan Jhonshon, Emily Joko Susilo Utomo Joko Sutrisno Julian Harith Al Banny Hudaya Jupron Kadori Kadori Haidar Kardiatun, Tutur Kennisah Putri, Fetti Khaidar Rohman Kinanti Wijaya, Kinanti Kistoro, Hanif Cahyo Adi Koentjoro, Bambang Sri Kumara, Ryan Aditya Kun Hidayat kurniawan, Rifky Kurniawati, Eka L. Cyrilla E. N. S. D. Latifatun Nafiah Leovita Riswanti, Victoria Lubis, Vinny Riana Lukman Nulhakim Lumban Tobing, Veni Suanza M. Saifuddin Zuhri Magdalena, Marlina Mahben Jalil Mahin Ridlo Ronas Mardiani Martha, Yayu Nopriani Martin Steven Lumingkewas Mas Anienda Tien F Maulid, Elfina Maulidin, Wildan Fatchan Mawarseh Mayta Sari Dwianggimawati Meisya Karyawanti Melati, Ria Mendoza, Carlos Mochamad Iskarim Moehadi Moh. Ilmanul Hakim Mohammad Zakkii Mombang Sihite Muazza Mubarok, Mohammad Imam Muhamad Rafhi Rihadatus Syawal Muhamad Soleh Fajari Muhammad Isa Anshori Muhammad Isnaini Muhammad Luky Rauuf Muhammad Muchson Muhammad Ragil Kurniawan Muhammad Taufik Syastra Muhammad Zubair Khan Mujiono, Diana Martharita Sari Mumpuni, Lia Wikanova Munadi Idris Murti, Rizal Indera Permana Bayu Mustafa Mustafa Tekke Mutammam Mu’izzadin Wa’adulloh Nabila Hanif Khairunisa Nabila Nada Oktaviana Nadia Satya Handayani Nashrullah Nasser, M Nikmat Akmal Noerwijati, Kartika Nonni YAP Nono Sebayang, Nono Nova Kurnia Dewi Novia, Ayu Noviaty, Evi Novita Ana Anggraini Nugroho Dwi Prasetyo Nulhakim, Lukman Nur Ahid Nurfalahi, Salma Cinta Nuriana, Wahidin Nurrohmah, Hassri Okasyari, Chorida Okta Irawati Oktaviani, Nabila Tri Pambudi, Feta Kukuh Parjiman, Parjiman Partogi, Yosua Pasaribu, Alfredo Permana , Dwi Aldi pertiwi, putri tunjung Pinem, Windawati Pramida , Omi Prasetya Kristiadi, Dedy Prasojo, Krisna Bayu Eko Prayitno Prayitno prihadi dwi hatmono Probo Wijayanto, Wisnu Puji, Siti Fatimah Purnomo, Yudiyanto Joko Putra, Dendy Andalas Putri Amalia, Resa Putri Lynna A. Luthan Putri, Liestyaningrum Rahmadhani Wisnu Qonita Prasta Agustia Qristin violinda Rachman, Ihsan Budi Rahayu, Vitria Puri Rahmadin Munauwarah Rahmania Ambarika Ramlah Ratih Hesty Utami P Ratih Hesty Utami Puspitasari Ratna Redna Rena Yulia Retno Novarini Retnosari, Rini reza Rica Pratiwi, Amali Rice Hernanda Rice, Hernanda Rico Wahyu Pratama Ridwan Rifky Kurniawan Rif’atussa’adah Sitorus Pane, Siti Rini Antika Rismaina Putri Rita Meiriyanti Rizkiati Neneng Hasanah Rizky Purnama Rizky, Haliza Kanaya Rofinus Leki Roslin Kono Rudi Ana Pali Rusli , Christian Rusydi, Mohammad Khoiru Sadhana, Wisnu Saepul Bahri Sainah, Siti Salehcah, Siti Salwa, Siti Sani, Della Tiara Sania, Ana Sari, Karina Kurnia Satwanto, Gia Budi Setiyawan, Puri Setyawan, Faridha Aris Setyorini , Noni Setyorini, Noni Sibawaihi Sibawaihi Sigit Riyanto Simanjuntak, Marudut Bernadtua Siti Aisah SITI FATIMAH Siti Marfuah, Siti Slamet Widodo Sobirin, Mochammad Syafiuddin Solikah, Imroatus Sophia, Evie Soukotta, Dunant F. Sri Ariyanti Sri Widyastuti Suardi Septian Subiyantoro, Heru Subono, Wahyu Sudarman Sudarno Sudarto Suganda, Hady SUGIYANTO Suharya, Yaya Sukiman Sukirman Sukmal Fahri Sumar Sumaryoto Sumaryoto, Sumaryoto Sumiarti Sumiati, Endang Supardi Hamid Suparman Susanti, Fitria Ely Susatyo Adhi Pramono, Susatyo Adhi Susilo, Joko Hadi Susilo, Mohamad Joko Sutarman Sutipyo R dan Amrih Latifah, Sutipyo R dan Sutrisno, Sutrisno Suwanto, Didi Suyadi Suyanto Swandito, Adji Syafei Ibrahim Syarif As’ad syauqi Takubak, Desy Nirmawati Tambunan, Edison tanasyah, yusak Taryono Tasman Hamami Theo Ageng Mahardi Tiawan Tiawan, Tiawan TITIK SUNDARI Toru, Rudi Tri Gunarto, Sugito tri wahyuni Tri Wahyuni Triwara Buddhi Satyarini Try purnomo, Danang Unun Rahmasari Velinda Fitria Rahayu Vera Nurintan Shinto Vitri Dyah Herawati W. Tri Hartono Wahyu Isnainianto Hadi Wahyudi, Dian Arif Waluyo Wardini, Sevia Umi Waskita, Wira Yudha Rangga Widi Fatmawati Widiyono Widiyono, Widiyono Widodo Eko Putra, Wisnu Wijaya, Dis Latif Wildan Nurul Fajar Winarno Winarno Wisnu Probo Wisnu Probo Wijayanto Wulandari, Fifi Ayu Yandri Iskandar Pah Yohanes Ari Setiawan Yulia Irfayanti Yuliantoro Baliadi Yuniar, Aqilah Salma Zaidah nur rosidah Zar'in, Firdaus Zulkarnein Koto