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All Journal Jurnal Manajemen dan Bisnis Sriwijaya Voices of English Language Education Society Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Inovasi Penelitian Madaniya Jurnal Sinestesia Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Cakrawala Ilmiah D'edukasi: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Mandiri JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Triwikrama: Jurnal Ilmu Sosial Neraca Manajemen, Akuntansi, dan Ekonomi Revenue Manuscript Jurnal Ilmiah Multidisiplin Ilmu Jurnal Ekonomi Bisnis dan Kewirausahaan Analisa: Jurnal Manajemen dan Akuntansi
Sri Hastari
Universitas Merdeka Pasuruan
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Implementasi Sistem Coretax terhadap Kepatuhan Wajib Pajak Pramita Sukma Wardani Mita; Sri Hastari; Hari Wahyuni
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v9i2.4425

Abstract

The study investigates the influence of the Coretax system implementation on individual taxpayer compliance by combining the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) as the underlying theoretical frameworks. A quantitative research design was employed, targeting individual taxpayers registered at the Pratama Tax Office (KPP) of Pasuruan City as the study population. Primary data were gathered through a questionnaire survey and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS version 4.0. The findings reveal that perceived usefulness, perceived ease of use, and subjective norms significantly contribute to improving taxpayer compliance through the utilization of the Coretax system. In addition, each of these factors exerts a positive and statistically significant influence on the adoption and use of the Coretax system. The analysis further demonstrates that greater utilization of the Coretax system is associated with higher level of taxpayer compliance. Overall, the result imply that the effective adoption of digital tax administration systems, such as Coretax, has the potential to strengthen taxpayer compliance by fostering favorable user perceptions and reinforcing social influences that encourage technology acceptance.
Pengaruh Store Atmosphere dan Kualitas Pelayanan terhadap Kepuasan Pelanggan di Mr. Blek Kolam Pancing dan Resto Pasuruan Bayu Setyo Darmo Susilo; Sri Hastari; Agnes Ratna Pudyaningsih
Jurnal Ilmiah Multidisiplin Ilmu Vol. 3 No. 4 (2026): Agustus : Jurnal Ilmiah Multidisiplin Ilmu (JIMI)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/e0xtvs10

Abstract

The increasingly fierce competition in the culinary business sector requires business actors to create a comfortable store atmosphere and provide high-quality services to increase customer satisfaction. This study aims to analyze the effect of store atmosphere and service quality on customer satisfaction at Mr. Blek Kolam Pancing dan Resto Pasuruan. This study uses a quantitative approach with an associative causal design. Data were collected using questionnaires distributed to 72 respondents selected via purposive sampling based on Hair's formula criteria. Data analysis techniques included instrument tests (validity and reliability), classic assumption tests, multiple linear regression analysis, coefficient of determination (R Square), F-test, and t-test. The results showed that store atmosphere and service quality simultaneously have a significant effect on customer satisfaction (F = 45,089, p < 0.05). Partially, both store atmosphere and service quality also significantly influence customer satisfaction. The coefficient of determination (R Square) of 0.657 indicates that 65.7% of customer satisfaction is influenced by store atmosphere and service quality, while the remaining 34.3% is influenced by other factors outside the study
Analisis Pengendalian Persediaan dengan Metode ABC pada MSH Otomotif Pasuruan Salma Salsabila; Sri Hastari; Vita Fibriyani
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ymwdjv37

Abstract

This study was motivated by the absence of an inventory classification system based on sales contribution levels at MSH Otomotif Pasuruan, resulting in a uniform approach to stock control. This situation led to stockouts for certain high-demand products. The study aims to analyze inventory control using the ABC method and to classify spare parts based on their annual usage value. A quantitative descriptive method employing ABC analysis was used. Data regarding 2026 product sales and prices were obtained through observation, interviews, documentation, and a literature review. The analysis involved calculating annual usage values, value percentages, and cumulative values. The results indicate that out of 100 inventory items, 43 fall into Category A, contributing 79.54% of the total value and thus representing the top priority for inventory control. Thirty-three items fall into Category B, contributing 15.67% and requiring periodic control, while 24 items fall into Category C, contributing 4.79% and requiring only simple management. Implementing the ABC method enables MSH Otomotif Pasuruan to establish inventory control priorities more effectively and efficiently, thereby minimizing stockout risks and optimizing stock management
Co-Authors Achmad Dian Maulana Agnes Ratna Pudyaningsih Amirul Izzul Haq Ascosenda Ika Rizqi Bambang Sutikno Bayu Setyo Darmo Susilo Dina Fitriyah Dwita Laksmita Dwita Laksmita Rachmawati Dyajeng Puteri Woro Subagio Dyajeng Putri WS Erwantiningsih, Eni Eva Mufidah Fadhilawati, Dian MT Ghiffary Muhammad Tahajjudi Ghifari Nio Awanda Nehru Nurul Akramiah Oni Farah Pramita Sukma Wardani Mita Ratna Pudyaningsih Salma Salsabila Siti Aisyah Tiara Rosalia Alfein VITA FIBRIYANI Wahyuni, Hari Yesi Febriyani Yufenti Oktafia Yufenti Oktafiah Yufenti Oktavia