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Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Akuntansi Perilaku Wajib Pajak Terhadap Pembayaran Wajib Pajak Parkir Kota Surabaya Suryo Nugroho; Prastoeti, RR; Sari, Nila; Ariyani; Elisabeth, Damarsari Ratnasahara
Jurnal Kompetensi Ilmu Sosial Vol. 3 No. 1 (2024): Jurnal Kompetensi Ilmu Sosial
Publisher : LPTNU Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/jkis.v3i1.16

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan akuntansi perilaku tehadap pembayaran wajib pajak yang berada di Kota Surabaya. Penelitian ini menggunakan data sekunder yang diperoleh dari pengisian kuisioner yang disebar melaui Google Form, pengambilan sampel menggunakan metode random sampling dengan perhitungan rumus lovin yang diadapat sebanyak 96 responden. Penelitian ini merupaan penelitian kuantitatif menggunakan Teknik analisis deskrttif dan metode analisis regresi linear berganda serta uji hiptesis uji (t). Berdasarkan hasil anaisis yang diperoleh menunjukan bahwa pengetahuan perpajakan dan akuntnasi perilaku wajib pajak tidak berpengaruh terhadap pembayaran wajib pajak parkir Kota Surabaya. Sedangkan kesadaran wajib pajak berpengaruh positif signifikan tehradap pembayaran Wajib pajak parkir Kota Surabaya.  
The Effect of Covenant Debt And Managerial Ownership On Accounting Conservatism Suryo Nugroho
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.63

Abstract

The emergence of the trend of weakening the value of the rupiah is considered to have a negative impact on the company's performance. Quoted from Kontan.co.id, the weakening of the rupiah could weigh on ANTM's performance. Because, in the second quarter of 2018 ANTM suffered a foreign exchange loss of IDR 173 billion. This figure jumped 122% compared to the previous quarter. One of the reasons for this is that 72% of ANTM's debt up to the first semester is denominated in US dollars, which is sensitive to the volatility of the rupiah exchange rate. Based on agency theory, managerial ownership and debt covenants are considered to be able to influence the demand for conservative financial statements. So this study aims to explain and analyze the effect of debt covenants and managerial ownership on conservatism in mining companies listed on the IDX in 2015-2019. The sample used in this study was 55 by testing using multiple linear regression which was processed using SPSS version 25 software. The results of the research showed that debt covenants as measured by performance covenants had no effect, while managerial ownership had a positive effect on conservatism.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Akuntansi Perilaku Wajib Pajak Terhadap Pembayaran Wajib Pajak Parkir Kota Surabaya Suryo Nugroho; Elisabeth, Damarsari Ratnasahara
Jurnal Kompetensi Ilmu Sosial Vol. 1 No. 2 (2023): Jurnal Kompetensi Ilmu Sosial
Publisher : LPTNU Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/jkis.v1i2.13

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan akuntansi perilaku tehadap pembayaran wajib pajak yang berada di Kota Surabaya. Penelitian ini menggunakan data sekunder yang diperoleh dari pengisian kuisioner yang disebar melaui Google Form, pengambilan sampel menggunakan metode random sampling dengan perhitungan rumus lovin yang diadapat sebanyak 96 responden. Penelitian ini merupaan penelitian kuantitatif menggunakan Teknik analisis deskrttif dan metode analisis regresi linear berganda serta uji hiptesis uji (t). berdasarkan hasil anaisis yang diperoleh menunjukan bahwa pengetahuan perpajakan dan akuntnasi perilaku wajib pajak tidak berpengaruh terhadap pembayaran wajib pajak parkir Kota Surabaya. Sedangkan kesadaran wajib pajak berpengaruh positif signifikan tehradap pembayaran Wajib pajak parkir Kota Surabaya.
Optimalisasi SIAKAD Berbasis Mobile melalui Redesign Antarmuka dan Pengalaman Pengguna dengan Pendekatan User-Centered Design Hilmi Mubarok; Suryo Nugroho; Khalifah Brilianti Ramadhani; Nadjwa Naela Aziz; Fajar Mahardika
Kurawal - Jurnal Teknologi, Informasi dan Industri Vol 9 No 1 (2026): Vol 9 No 1 (2026): Jurnal Kurawal Volume 9, Nomor 1, Maret 2026
Publisher : Universitas Ma Chung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/kurawal.v9i1.1440

Abstract

The rapid development of mobile technology encourages educational institutions to provide academic systems that are easily accessible and efficient for users. However, many academic systems still have unintuitive interfaces and suboptimal user experiences, which hinder effective usage. This study aims to optimize the academic system on a mobile platform through a redesign of the User Interface (UI) and User Experience (UX) with a user-centered approach. The method used in this study is the User-Centered Design (UCD) approach, which involves users in every stage of the design process, including requirements analysis, wireframing, prototyping, and usability evaluation. Data were collected through observations, interviews, and questionnaires involving 50 respondents who are active users of the academic system. The results show a significant improvement after the redesign. The System Usability Scale (SUS) score increased from 62.5 (marginal category) to 85.2 (excellent category). The task success rate improved from 70% to 92%, while the average task completion time decreased by 35%. In addition, user satisfaction increased by 40% based on questionnaire results compared to the previous system. These findings indicate that implementing a user-centered UI/UX redesign significantly improves usability, efficiency, and user satisfaction in mobile-based academic systems