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ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) Fitri, Ayu Ningratul; Dimyati, Muhaimin; Sari, Nurshadrina Kartika
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1839

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This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity, reliability, normality, homogeneity tests, paired T-test, and ANOVA. The results reveal significant differences in taxpayer compliance levels between the periods before and after the implementation of the program across all factors examined. Additionally, simultaneous analysis indicates that these factors collectively influence taxpayer compliance. This study supports the Compliance Theory and the Theory of Planned Behavior, highlighting that incentives, penalties, and taxpayers’ positive attitudes toward taxation are key factors in improving compliance. These findings provide strategic implications for enhancing the effectiveness of tax policies in the future.
DAMPAK LIKUIDITAS, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Hilmiyah, Siti; Dimyati, Muhaimin; Widaninggar, Nanda
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v22i2.6156

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Going Concern Audit Opinion is a statement given by the auditor to the company, where the company is able to maintain its business viability in the long term. This research aims to see or analyze the influence of Liquidity, Company Size and Auditor Reputation on the acceptance of Going Concern Audit Opinions simultaneously or partially. The population in this study obtained as many as 26 companies. Sampling using purposive sampling method and then the results obtained as many as 4 companies that have been determined according to the criteria. The analysis technique used is the logistic regression method. The results of the study indicate that there is no effect of Liquidity, Company Size and Auditor Reputation on the acceptance of Going Concern Audit Opinions simultaneously or partially.
Analysis of Factors Affecting Seafarer Satisfaction in Online Seaman's Book Issuance Services at the Tanjungwangi Class III KSOP Office Frandy Irawan; Hary Sulaksono; Muhaimin Dimyati
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.622

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Analysis of Factors Affecting Sailors' Satisfaction in the Online Seafarer Book Issuance Service at the KSOP Class III Tanjung Wangi Office. This study analyzes the factors that influence sailors' satisfaction in the Online Seafarer Book issuance service at the KSOP Class III Tanjung Wangi Office. The aim of this research is to explore the impact of Service Quality, Ease of Use, and Data Security, both individually and collectively, on ship operators' satisfaction. The method used is a quantitative approach with multiple linear regression analysis on data obtained through questionnaires. Although the hypothesis suggested an expected simultaneous relationship between the independent variables (Ease of Use, Service Quality, and Data Security) and the dependent variable (Sailors' Satisfaction), the research findings indicate that this relationship did not materialize. These findings require further analysis to identify factors that may have caused the discrepancy in results, such as the presence of unaccounted variables or the use of an inappropriate analytical model.
The Effect of Leadership, Work Facilities, Competence, and Motivation on Employee Performance of Ketakasi Fruit Cooperative Jember Retno Widiyastiwi; Yuniorita Indah Handayani; Muhaimin Dimyati
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.657

Abstract

This research analyzes the influence of leadership, work facilities, competence and motivation on the performance of employees of the Ketakasi Fruit Cooperative in Jember. Effective leadership, adequate work facilities, employee competence, and motivation are the main factors that influence productivityThis research used a total population of 69 employees of the Ketakasi Fruit Cooperative in Jember. This research uses a saturated sample method. The results of the research show that leadership, work facilities, competence and work motivation have a significant influence on lecturer performance and together these factors have a significant influence on lecturer performance. From the results, it is concluded that the research emphasizes the importance of competency-based leadership (communication, analysis, decision making) to create a supportive work environment, increase employee motivation and performance. The results can help design more effective leadership development programs. Adequate work facilities increase employee comfort, efficiency and productivity. These findings encourage organizations to improve relevant facilities to create a conducive work environment and reduce turnover rates. Employee competencies (knowledge, skills, attitudes) have a significant influence on performance. Organizations can use these results to develop training that focuses on increasing competency, supporting productivity, and increasing competitiveness. And work motivation has a no direct impact on employee performance. Institutions can leverage these results to design motivation-enhancing programs, such as rewards or recognition, to create a more productive work environment.
The Effect of Work Environment Quality and Work Motivation on Performance Through Employee Job Satisfaction in Bondowoso District Office Wiwik Supriyatin; Handayani, Yuniorita Indah Handayani; Muhaimin Dimyati
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.709

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The problem in this research is that several employee performance assessments tend to decline, including service orientation, integrity, discipline and cooperation. The decline in performance is thought to be caused by several things, including a lack of quality of the work environment and job satisfaction that have not been fully met. The aim of this research is to test and analyze the influence of the environment and work motivation on employee performance through job satisfaction as an intervening variable at the Bondowoso District Office, Bondowoso Regency. This research was included in confirmatory research with a population and sample of 115 respondents, a saturated sampling technique was used because the entire population was used as the sample. The data analysis technique used is Structural Equation Modeling (SEM) processed with Smart PLS 4.0. Based on the results of data analysis, it shows that the quality of the work environment has a significant effect on job satisfaction. Work motivation has a significant effect on job satisfaction at the Bondowoso District Office, Bondowoso Regency. The quality of the work environment, work motivation and job satisfaction have a significant effect on employee performance at the Bondowoso District Office, Bondowoso Regency. The quality of the work environment has a significant effect on employee performance through job satisfaction at the Bondowoso District Office, Bondowoso Regency. Work motivation has a significant effect on employee performance through job satisfaction at the Bondowoso District Office, Bondowoso Regency
Pengaruh Bauran Pemasaran 5P Terhadap Kepuasan Pelanggan Grosir Gotong Royong Jaya Jember Budi iwantoro; Dimyati, Muhaimin; Dimyati, Haifah
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine and analyze the effect of price, service quality, product diversity, word of mouth and store atmosphere on customer satisfaction at the Gotong Royong Jaya Jember wholesale store. The problems studied include whether each of these independent variables has a partial or simultaneous effect on customer satisfaction. This research uses a quantitative approach with survey methods and explanatory design. Data were collected through distributing questionnaires to 60 respondents who had visited at least once to the Gotong Royong Jaya Wholesale Store, with purposive sampling technique. The research instrument used a Likert scale and the data was analyzed using multiple linear regression with the help of SPSS. The results showed that the variables of price, service quality, product diversity, word of mouth and store atmosphere simultaneously had a significant effect on customer satisfaction. Partially, service quality and store atmosphere have the most dominant influence. These findings confirm the importance of a comfortable consumer experience-based marketing strategy in increasing customer satisfaction and loyalty in the wholesale industry
Pengaruh Budaya Organisasi Dan Disiplin Terhadap Kinerja Pegawai Melalui Kepuasan Kerja (Studi Pada Pejabat Struktural Pemerintah Kabupaten Banyuwangi) Wigatiningsih, Wigatiningsih; Sulaksono, Hary; Dimyati, Muhaimin
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 14, No 2 (2024): Edisi Bulan Desember
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v14i2.23534

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Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh secara langsung maupun tidak langsung budaya organisasi dan disiplin terhadap kinerja pejabat struktural Pemerintah Kabupaten Banyuwangi melalui kepuasan kerja. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah populasi sebanyak 342 pegawai, dan sampel berjumlah 185 responden dengan teknik pengambilan sampel yaitu proportionate stratified random sampling. Pengolahan data dianalisis menggunakan statistik deskriptif dan statistik induktif dengan teknik analisis jalur (path analysis) menggunakan WarpPLS 7.0. Berdasarkan hasil penelitian disimpulkan bahwa (1) budaya organisasi dan disiplin memiliki pengaruh signifikan terhadap kepuasan kerja Pejabat Struktural Pemerintah Kabupaten Banyuwangi, (2) budaya organisasi, disiplin dan kepuasan kerja memiliki pengaruh signifikan terhadap kinerja pejabat struktural Pemerintah Kabupaten Banyuwangi, (3) budaya organisasi dan disiplin memiliki pengaruh signifikan terhadap kinerja pegawai melalui kepuasan kerja Pejabat Struktural Pemerintah Kabupaten Banyuwangi.
The Influence Of Job Analysis And Job Evaluation On Employee Performance Through Work Motivation At The District Office In Bondowoso Regency: English Trio Akbar Pamungkas; Suwignyo Widagdo; Muhaimin Dimyati
Journal of Management Vol. 4 No. 1 (2025): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

The problem that is the focus of this research is the sub-optimal performance of District Office employees in Bondowoso. The important factors raised to answer this problem are job analysis and job evaluation with motivation as an intervening variable. So the aim of this research is to determine and analyze the influence of job analysis and job evaluation on the performance of sub-district office employees in Bondowoso through motivation as an intervening variable. The research method used is descriptive and quantitative. The population in this study was structural officials (Goals III and IV) totaling 184 employees. The population used was 92 respondents. The sampling technique used in this research is non probability sampling, namely the purposive sampling method. The data analysis technique used is path analysis operated using SPSS 22.0. The test results prove that job analysis and evaluation have a significant effect on the work motivation of District Office employees throughout Bondowoso Regency. Furthermore, job analysis and evaluation and work motivation have a significant effect on the performance of District Office employees throughout Bondowoso Regency. Lastly, job analysis and evaluation influence employee performance through work motivation in District Offices throughout Bondowoso Regency
The Influence Brand Equity And Store Atmosphere In Consumer Loyalty Through Consumer Satisfaction At Jember Urban Store: English R. Hedy Ubaidillah; Yuniorita Indah Handayani; Muhaimin Dimyati
Journal of Management Vol. 4 No. 1 (2025): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

This Study aims to test the effect of brand equity, store atmosphere on consumer loyalty through consumer satisfaction at the urban store Jember. The data for this study were obtained from distributing questionnaires to the research object with a sampling technique using purposive sampling. This type of research is quantitative. The sample used in this study was consumers of the urban store Jember with a total of 50 respondents. Data analysis used validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, path analysis, determination coefficient test using the SPSS 25 program. The results of this study indicate that brand equity, store atmosphere directly significant to consumer loyalty at the urban store Jember.
The Influence of E-Service Quality and Trust through User Interest on LAPAK ASIK Usage Decisions Ika Rakhma Kusuma Wardhani; Agustin Hari Prastyowati; Muhaimin Dimyati
Image : Jurnal Riset Manajemen Vol. 13 No. 2 (2025): May 2025 - October 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2025.143

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The Covid-19 pandemic spurred the transformation of digital-based public services, exemplified by the innovative Contactless Service (LAPAK ASIK) launched by BPJS Ketenagakerjaan to maintain service quality amidst physical interaction restrictions. Although the number of claims through LAPAK ASIK in BPJS Ketenagakerjaan KC Banyuwangi continues to increase, challenges persist concerning the quality of digital services, the level of trust, and the interest of some participants in using it. This study aims to analyze the influence of E-Service Quality and Trust on Usage Decisions, with Interest as a mediating variable. The research employed a quantitative method with multiple linear regression analysis based on questionnaire data collected from BPJS Ketenagakerjaan participants who are LAPAK ASIK users. The results indicate that E-Service Quality and Trust significantly influence Interest, which subsequently mediates their impact on Usage Decisions. The majority of respondents rated this service positively in terms of efficiency, fulfillment, security, and system reliability, thereby strengthening their interest and consistency in usage decisions. These findings support the Technology Acceptance Model (TAM), which emphasizes the role of service quality, ease of use, and trust in shaping behavioral intention and actual decisions. Practically, this research underscores that enhancing the quality of digital services and building participant trust are key to optimizing LAPAK ASIK at BPJS Ketenagakerjaan KC Banyuwangi.
Co-Authors Ade Permana, Angga Agung Muliawan Agus Dedi Mustofa Agustin Hari Prastyowati Agustin HP, Agustin Ahmad Sauqi Ahmad Sauqi Aini, Siti Isriyah Nurul Ajeng Eka Pratama Alfiatin Alfiatin Anastasya Dyah Puspita Andini Angga Ade Permana Arofatul Jannah Bambang Sulistio Budi iwantoro Danang Wikan Carito Devi Indah Permatasari Dimyati, Haifah Eka Pratama, Ajeng Eka Pratiwi, Yanna Faradini Filiyan Fauziah, Difari Afreyna Fitri, Ayu Ningratul Fitria Ningsih, Wiwik Frandy Irawan Handayani, Yuniorita Indah Handayani, Yuniorita Indah Handayani Hanipan, Hanipan Hary Sulaksono Hary Sulaksono Hayatul Maspufah Hilmiyah, Siti Ika Rakhma Kusuma Wardhani Imam Suroso Istichomah Istichomah Leif Kaysa F Lia Rachmawati Mauliyati, Mauliyati Mrenda Ayu Setyowati Muchamad Taufiq Muhammad Firdaus Muhammad Firdaus Muzakki Hidayat Nanda Widaninggar Nanda Widaninggar Nanda Widaninggar, Nanda Noviansyah Rizal Nur Fadilah Nurma Yunita Nurma Yunita Nurshadrina Kartika Sari Nury Yasien Rachmatullah Petrus Amat Sutadi Ponang Undaghi T R. Hedy Ubaidillah Ratih Rakhmawati Ratna Wijayanti Daniar Paramita Retno Widiyastiwi Rini Ekowati St. Nur Fadilah Sucipto, Afan Supardi Supardi Supardi Supardi Supardi Supardi Sutadi, Petrus Amat Suwignnyo Widagdo Suwignyo Widagdo Suwognyo Widagdo Syamsiar, Syamsiar Tamriatin Hidayah Taufiqqurachman Trio Akbar Pamungkas Ummu Hanik Vicky Andika Prahemas Widagdo, Suwognyo Wigatiningsih, Wigatiningsih Wiwik Fitria Ningsih Wiwik Supriyatin Yanna Eka Pratiwi Yeni Kumalasari Yulianto - Yuniorita Indah Handayani Yuniorita Indah Handayani Zainollah Zainollah Zainollah Zainollah Zainul Ulum