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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Economic, Bussines and Accounting (COSTING) Jambura Economic Education Journal Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal MEBIS (Manajemen dan Bisnis) Proceeding of National Conference on Accounting & Finance International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Bina Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Nusantara Science and Technology Proceedings Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Behavioral Accounting Journal Al-Buhuts (e-journal) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Proceedings National Conference Sisi Indonesia
Sri Trisnaningsih
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences

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Pengaruh Pajak Hiburan, Pajak Reklame, Pajak Bumi Dan Bangunan, Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Surabaya Muhammad Sigro Amurwatpraja; Sri Trisnaningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6344

Abstract

This study aims to analyze the influence of entertainment tax, advertisement tax, land and building tax, and restaurant tax on the Regional Original Revenue (PAD) of Surabaya City. The background of this research is based on the importance of optimizing the regional tax sector as one of the main sources in enhancing regional fiscal independence, particularly in Surabaya. This study uses a quantitative approach with the Structural Equation Modeling (SEM) technique using Partial Least Squares (PLS) through SmartPLS 4.0 software. The data used are secondary data obtained from the regional revenue realization reports of Surabaya City for the period of 2021 to 2023. The independent variables in this study include entertainment tax, advertisement tax, land and building tax, and restaurant tax, while the dependent variable is the Regional Original Revenue (PAD). The results show that advertisement tax and land and building tax have a positive and significant effect on PAD in Surabaya. Meanwhile, entertainment tax and restaurant tax do not have a significant effect on PAD. These findings indicate that although the entertainment and restaurant sectors have high revenue potential, their contribution to PAD is still not optimal. This may be due to low taxpayer compliance, incomplete tax object data collection, and limited supervision by the authorities in managing the tax potential from these sectors.
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB-P2) di Kota Surabaya Narisyah Evita Zharah; Sri Trisnaningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6356

Abstract

This study aims to examine the effect of taxation knowledge, tax penalties, and tax incentives on the compliance of land and building taxpayers in Surabaya City. This type of research uses a quantitative approach. The population used is all PBB-P2 taxpayers in Surabaya City totaling 820,366 taxpayers registered at the Surabaya City Regional Revenue Agency with the required sample of 170 taxpayers determined using probability sampling with simple random sampling method and the sample size using Hair's formula. The data collection technique used is a questionnaire that has been filled out by respondents, namely PBB-P2 taxpayers in Surabaya City. The questionnaire will use an online form in the form of Google Form through social media so that it is more flexible for respondents to answer the questionnaire. The analysis method in this study uses SmartPLS. The results showed that tax sanctions and tax incentives have an effect on compliance of land and building taxpayers, while taxpayer awareness has no effect on compliance of land and building taxpayers.
Pengaruh Financial Literacy dan Financial Behavior Dalam Mengurangi Risiko Pinjaman Online Putri Rizkita Prayana; Sri Trisnaningsih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.844

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh financial literacy  dan   financial behavior  dalam mengurangi risiko penggunaan pinjaman online pada mahasiswa Akuntansi UPN “Veteran” Jawa Timur. Tren penggunaan pinjaman online yang semakin meningkat di kalangan mahasiswa menjadikan pemahaman terhadap  financial literacy serta  financial behavior    sebagai aspek krusial dalam mencegah risiko keuangan yang berlebihan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan Partial Least Squares (PLS). Data dikumpulkan melalui kuesioner berskala likert yang diisi oleh 86 responden. Hasil penelitian mengindikasikan bahwa financial literacy memiliki pengaruh signifikan dalam mengurangi risiko pinjaman online, di mana mahasiswa yang memiliki pemahaman keuangan yang baik cenderung lebih bijaksana dalam berutang. Selain itu, financial behavior juga memberikan pengaruh positif dalam menekan risiko penggunaan pinjaman online, yang mengindikasikan bahwa kebiasaan pengelolaan keuangan yang baik dapat membantu mahasiswa menghindari ketergantungan terhadap pinjaman dengan bunga tinggi.
Green Accounting, Corporate Social Responsibility, Carbon Emission Disclosure, Kinerja Lingkungan Terhadap Nilai Perusahaan: Analisis Perusahaan Manufaktur 2021-2023 Sheva Rajaby Eliya Trenggono; Sri Trisnaningsih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.1114

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting , Corporate Social Responsibility (CSR), Carbon Emission Disclosure (CED), dan Kinerja Lingkungan terhadap nilai perusahaan pada sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda melalui bantuan software SPSS terhadap 96 observasi dari 32 perusahaan yang memenuhi kriteria purposive sampling . Hasil penelitian menunjukkan bahwa secara simultan keempat variabel independen berpengaruh signifikan terhadap nilai perusahaan. Secara parsial CSR berpengaruh positif signifikan, sedangkan Green Accounting dan Carbon Emission Disclosure berpengaruh negatif signifikan, sedangkan Kinerja Lingkungan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa investor di pasar modal Indonesia mulai memproses aspek yang diinginkan secara optik, di mana melakukan praktik sosial dan lingkungan yang konkret lebih diapresiasi dibandingkan aspek pelaporan. Penelitian ini memberikan dampak bagi manajemen untuk meningkatkan kualitas keguguran serta menyelaraskan program tanggung jawab sosial dan pelestarian lingkungan dengan strategi bisnis utama untuk menciptakan nilai perusahaan yang berkelanjutan.
Tinjauan Literatur: Pajak Hiburan dan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Muhammad Sigro Amurwatpraja; Sri Trisnaningsih
Proceedings National Conference Sinesia Vol. 1 No. 1 (2025): Prosiding Konferensi Nasional Sisi Indonesia
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/ncrcs-sinesia.v1i1.16

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak hiburan dan pajak restoran terhadap Pendapatan Asli Daerah (PAD) melalui pendekatan literature review. Masalah yang diangkat dalam penelitian ini adalah belum optimalnya kontribusi pajak hiburan dan pajak restoran terhadap PAD di berbagai daerah, yang tercermin dari temuan sebelumnya yang menunjukkan hasil yang bervariasi. Dengan menggunakan metode deskriptif kualitatif, peneliti menelaah berbagai hasil studi terdahulu yang relevan dalam kurun waktu lima tahun terakhir (2020–2025). Hasil kajian menunjukkan bahwa pajak restoran cenderung memiliki pengaruh positif dan signifikan terhadap PAD di sebagian besar daerah, terutama di wilayah dengan aktivitas konsumsi masyarakat yang tinggi. Sementara itu, pajak hiburan menunjukkan hasil yang beragam; di beberapa daerah pajak hiburan memberikan kontribusi positif, tetapi di daerah lain pengaruhnya tidak signifikan akibat terbatasnya sarana hiburan dan lemahnya pengawasan pajak. Temuan ini menekankan pentingnya peningkatan kapasitas pengelolaan pajak oleh pemerintah daerah guna mengoptimalkan potensi kedua jenis pajak tersebut dalam meningkatkan PAD.
Kajian Literatur: Kesadaran Wajib Pajak dan Sanksi Pajak dalam Meningkatkan Kepatuhan Pembayaran PBB-P2 di Kota Surabaya Narisyah Evita Zharah; Sri Trisnaningsih
Proceedings National Conference Sinesia Vol. 1 No. 1 (2025): Prosiding Konferensi Nasional Sisi Indonesia
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/ncrcs-sinesia.v1i1.31

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya tingkat kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB-P2) di Kota Surabaya, yang dapat menghambat pencapaian target penerimaan pajak daerah. Tujuan dari studi ini adalah untuk mengkaji pengaruh kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan pembayaran PBB-P2 dengan menggunakan metode tinjauan literatur. Metode ini dilakukan dengan menelaah sejumlah artikel ilmiah yang relevan untuk memperoleh pemahaman komprehensif terkait variabel yang diteliti serta mengidentifikasi kesenjangan penelitian sebelumnya. Hasil kajian menunjukkan bahwa kesadaran wajib pajak dan sanksi pajak umumnya memiliki pengaruh positif dan signifikan terhadap kepatuhan pembayaran PBB-P2. Kajian ini diharapkan dapat menjadi dasar teoritis dalam penyusunan kebijakan perpajakan daerah yang lebih efektif.
Pengaruh Kepemilikan Institusional, Leverage, dan Likuiditas Terhadap Financial Distress Shanaz Anggita Utari; Sri Trisnaningsih
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4762

Abstract

The purpose of this research was to look at how liquidity, leverage, and institutional ownership affect financial hardship. This study employed earnings per share (EPS) as its financial distress metric. This study's population included companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 that were involved in the property and real estate sectors. This study used secondary data as its basis and was quantitative in nature. Financial distress served as the dependent variable in this study, with institutional ownership, leverage, and liquidity serving as the independent variables. The study's population consisted of 78 different businesses. For the years 2020–2022, this study collected 72 observational data points from a purposive sample of 24 different organizations. For the analysis, the researchers used the statistical program SPSS, version 26. The study's findings indicate that institutional ownership significantly exacerbated financial distress, while leverage and liquidity had no effect.
The Effect of Trust, Income, and Life Style on Fashion Purchase Decisions Using Paylater Among Accounting Students at UPN “Veteran” East Java Nanda Evita Ramadhani; Sri Trisnaningsih
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.354

Abstract

This study aims to examine and analyze the effect of trust, income, and life style on fashion purchase decisions using paylater among Accounting students at UPN “Veteran” East Java. The background of this research is based on the rapid development of financial technology and e-commerce, which has influenced consumer behavior, particularly among university students, including their purchasing decisions for fashion products through paylater services. This phenomenon highlights the importance of understanding the factors that influence consumers’ decisions to use paylater services. This research employs a quantitative approach using primary data collected through a questionnaire distributed via Google Form. The sample consists of 72 respondents selected using a random sampling method. Data analysis was conducted using SPSS to test the relationships between variables. The results show that trust, income, and life style have a positive and significant effect on fashion purchase decisions using paylater. These findings are consistent with the Theory of Planned Behavior (TPB), which states that consumer behavior is influenced by attitudes, subjective norms, and perceived behavioral control.
Co-Authors Afifah Istiqomah Aidilla Winda Prastika Ailani Almira Hartono Putri Alifiah Wulansari Mustofa Alifiah Wulansari Mustofa Andria Referli Ardinesyah Hibatul Alim Ardy Ramadhan Feryanto Berta Dwi Murdoko Condro Widodo, S.E., M.S.A Desi Wulandari Dhanang Yan Minarhadi Diarany Sucahyati Eka Mayasari Fajar Syaiful Akbar Farida Maria Dewi Ferry Miftah Ammani Havit Kurniawan Purnama Iftinandea Wresti Rosyadi Ika Nova Andriani Invony Dwi Aprilisanda Jionike Priskanodi Marsella Khairiyah Maulana, Hendra Mega Ardianis Wari Merista Kharisma Puteri Muhammad Noor Fuadi Muhammad Sigro Amurwatpraja Muhammad Sigro Amurwatpraja Muslimin Muslimin Nabilah Nur Amalina Nanda Evita Ramadhani Narisyah Evita Zharah Nur afifa Nur Laeli Indarwati Nuriya Anaima Putri Rizkita Prayana Qosim Qosim Rachma Agustina Raihan Umardani Raphita Celyna A.A. Tambunan Risca Della Amelia Sabrina Kusuma Wardani Saiful Anwar Shahnaz Arianne Amirah Shanaz Anggita Utari Sheva Rajaby Eliya Trenggono Silvia Dwi Cahyani Tia Mahrurotul Fikriyah Vitria Dinata Laksono Wildatul Muawanah Winda Nurhalisah