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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Management Science (JMAS) Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Ascarya: Journal of Islamic Science, Culture and Social Studies BIP'S : Jurnal Bisnis Perspektif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Accounting Research Journal MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Pedagogic Research - Applied Literacy Journal International Journal of Business and Quality Research Journal of Creative Power and Ambition (JCPA) Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Hama, Aloisius
Sekolah Tinggi Ilmu Ekonomi Yapan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Tekanan Ketaatan, Independensi, dan Keahlian Audit Terhadap Pertimbangan Pemberian Opini Auditor pada KAP di Sidoarjo Rainal Gustaf Sarbunan; Aloisius Hama
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4393

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Tekanan Ketaatan, Independensi, dan Keahlian Audit Terhadap Pertimbangan Pemberian Opini Auditor Pada Kantor Akuntan Publik Di Wilayah Surabaya. Populasi dalam penelitian ini adalah 82 Auditor yang masih bekerja di Kantor Akuntan Publik (KAP) yang telah terdaftar dalam IAPI di tahun 2021 khususnya dari 9 KAP yang berada di wilayah Surabaya. Sample dalam penelitian ini mencakup 40 auditor yang berada di wilayah Surabaya. Teknik analisis yang digunakan adalah analisis linier berganda dengan alasan bahwa metode ini dapat digunakan sebagai variabel model prediksi terhadap suatu variabel dependen dengan beberapa variabel independent. Berdasarkan hasil penelitian yang telah dilakukan, maka dapat disimpulkan beberapa hal sebagai berikut: Tekanan Ketaatan berpengaruh terhadap Pertimbangan Pemberian Opini Auditor. Independensi berpengaruh terhadap Pertimbangan Pemberian Opini Auditor. Keahlian Audit berpengaruh terhadap Pertimbangan Pemberian Opini Auditor.
Analisis Tax Amnesty dan Tax Morale Terhadap Tax Compliance pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng Fransiska Eva Suryati; Aloisius Hama
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4394

Abstract

Tujuan  penelitian ni adalah untuk mengetahui pengaruh kebijakan tax amnesty dan  tax morale. terhadap tax compliance pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng. Populasi dalam penelitian ni alah wajib pajak orangpribadi yang terdaftar di KPP Pratama Surabaya Gubeng sebanyak 6.507 orang, dengan menggunakan sampel sebanyak 100 orang, untuk menguji hipotesis digunakanuji regresi liniear berganda. Kesimpulan pada penelitian ni adalah :  tax amnesty berpengaruh signifikan terhadap peningkatan tax compliance dan Tax morale berpengaruh signifikan terhadap peningkatan tax compliance.
Analisis Pajak Daerah Dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi Melalui Pendapatan Asli Daerah Di Kabupaten Mojokerto Yasintus Solendro; Soter Epistomio Ot Suna; Aloisius Hama
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4246

Abstract

This purpose of this research to examine the effect of regional taxes and regional levies on economic growth, using local original income as an intervention variable in Mojokerto Regency in 2018-2023. This type of research is quantitative. The data used is secondary data with data collection techniques using documentation techniques. The sample selection method in this study used a saturated sampling method. The data analysis technique used in this research is SmartPLS 3.0. The results of this research are that regional taxes and regional levies have no effect on economic growth. Regional taxes and regional levies influence regional original income. Regional original income influences economic growth. Original regional income cannot mediate the effect of regional taxes and regional levies on economic growth.
Analisis Tax Awareness, Tax Knowledge, Tax Socialization Terhadap Tax Compliance Pengguna E-Commerce di Surabaya Fransiskus Tajal; Tarsius Agas; Aloisius Hama
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4247

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh tax awareness, tax knowledge dan tax socialization terhadap tax compliance pengguna e commerce. Populasi dalam penelitian ini adalah Pengguna E-commerce dibidang fashion yang beroperasi di akun media sosial Instagram dan berkedudukan di Surabaya. Model analisis yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Model analisis ini dipilih karena penelitian ini dirancang untuk meneliti pengaruh variabel bebas terhadap variabel terikat. Berdasarkan hasil analisis dan pembahasan maka dapat ditarik simpulan sebagai berikut: Tax awareness secara parsial terdapat pengaruh negatif dan tidak signifikan terhadap tax compliance pengguna e-commerce. Tax knowledge secara parsial terdapat pengaruh yang positif signifikan terhadap tax compliance pengguna e-commerce. Tax socialization secara parsial terdapat pengaruh positif tidak signifikan terhadap tax compliance pengguna e-commerce.
PENGARUH SISTEM PEMUNGUTAN PAJAK, SANKSI PAJAK DAN TAX AWARENESS TERHADAP TAX COMPLIANCE KENDARAAN BERMOTOR DI KANTOR SAMSAT WILAYAH SURABAYA SELATAN Nandyadini, Natasya; Hama, Aloisius
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4415

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem pemungutan pajak, sanksi perpajakan dan kesadaran pajak terhadap kepatuhan wajib pajak kendaraan bermotor di SAMSAT Surabaya Selatan. Jenis penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah seluruh wajib pajak kendaraan bermotor yang terdaftar di Kantor Samsat Kabupaten Surabaya Selatan sebanyak 1.636.032 orang. Sampel dalam penelitian ini adalah orang-orang yang ditemukan secara acak di lokasi penelitian di Kantor Samsat Surabaya Selatan yang berjumlah 100 responden. Pengujian kecocokan model pada Structural Equation Modeling menggunakan pendekatan Partial Least Square (PLS) yang terdiri dari dua jenis yaitu pengukuran model luar dan model bagian dalam. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa: Sistem pemungutan pajak berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Kesadaran pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor.
ANALISIS PAJAK HIBURAN, PAJAK HOTEL, PAJAK RESTORAN, PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG Ikung, Lasarus; Hama, Aloisius
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14427

Abstract

This research aims to determine the effect of entertainment tax, hotel tax, restaurant tax and advertising tax on local revenue n Malang City. The type of research used s quantitative research using secondary data obtained from the Malang City Central Statistics Agency and the Malang City Regional Financial Agency Performance Accountability Report. The sampling technique n this research s the Saturated Sample Technique using the entire population obtained. Hypothesis testing n this research uses a multiple linear regression model. The research results show that Entertainment Tax, Hotel Tax, and Advertisement Tax have an nfluence and contribute to Regional Original ncome n Malang City. Meanwhile, Restaurant Tax has no effect and does not contribute to Original Regional ncome n Malang City.
Analysis of Internal Control and Financial Governance on the Performance of the Simo Djojo Makmur Village-Owned Enterprise (BUMDes) in Simoketawang Village, Sidoarjo Regency Mario Febrianus Rion Gan; Benedict Robin Lambur; Francis Femas San; Aloisius Hama
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): April-June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3683

Abstract

This study aims to analyze the effect of Internal Control and Financial Governance on the financial performance of the Simo Djojo Makmur Village-Owned Enterprise (BUMDes) in Simoketawang Village, Sidoarjo Regency, which employs 44 staff members. Internal Control functions as a mechanism that helps the organization manage and direct resources effectively and efficiently to achieve operational and strategic objectives. Meanwhile, Financial Governance serves as a guideline for creating transparency, accountability, and integrity in organizational management, which is essential for enhancing performance and stakeholder trust.The method used in this study is a quantitative analysis with a multiple linear regression approach. This technique is employed to examine the influence of the independent variables, namely Internal Control and Financial Governance, on the dependent variable, which is financial performance.The results of the analysis indicate that both Internal Control and Financial Governance have a positive and significant effect on financial performance. Effective Internal Control supports the organization in evaluating and improving ineffective operations, while the implementation of Financial Governance enhances the quality of financial management, contributing to the efficiency and effectiveness of financial performance.
Analysis of Tax Literacy, Digital Literacy, and the Implementation of the CoreTax Application on Individual Taxpayer Compliance at KPP Madya Surabaya Siprianus Dargo; Aprilianus Adiputra; Aloisius Hama
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): April-June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3684

Abstract

This study aims to empirically analyze how tax literacy affects individual taxpayer compliance and to examine the role of digital literacy as a moderating factor that strengthens the relationship between tax literacy and tax compliance. In addition, this research explores the impact of using the Coretax application on taxpayer compliance, as well as the simultaneous relationship among tax literacy, digital literacy, and Coretax application usage on compliance levels. The study employs a quantitative descriptive approach with multiple linear regression analysis to test the influence of independent variables on the dependent variable. The research population comprises individual taxpayers registered at KPP Madya Surabaya, totaling 3,507 individuals, with a sample of 50 respondents. The results indicate that tax literacy, digital literacy, and the Coretax Application Usage significantly affect taxpayer compliance levels. Overall, these three variables contribute substantially to enhancing taxpayer compliance. These findings provide empirical evidence of the importance of tax literacy, digital literacy, and the utilization of technological applications in supporting tax compliance among individual taxpayers.
FINANCIAL AND DIGITAL LITERACY EMPOWERMENT FOR MSME DEVELOPMENT IN KAMPUNG KUE RUNGKUT SURABAYA Aloisius Hama; Annisah Febriana; Hafidulloh; Dani Rohmati; Mersiana Varia Juita
Pedagogic Research-Applied Literacy Journal Vol. 3 No. 3 (2026): Volume 3 Number 3 May - July 2026
Publisher : Suluh Adiluhung Publisher (SAPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70574/555r9v34

Abstract

The development of digital technology and increasing business competition require Micro, Small, and Medium Enterprises (MSMEs) to improve their financial management and digital capabilities in order to maintain business sustainability and competitiveness. However, many MSME actors, particularly community-based enterprises, still face limitations in financial literacy and digital literacy. This community service program aimed to enhance financial literacy and digital literacy among MSME actors in Kampung Kue Rungkut Surabaya. The program was implemented through several stages, including observation, needs assessment, educational sessions, practical training, mentoring, and evaluation activities. The financial literacy component focused on transaction recording, cash flow management, production cost calculation, budgeting, and pricing strategies. Meanwhile, the digital literacy component emphasized social media marketing, digital branding, product photography, online communication, marketplace utilization, and digital payment systems. The results showed significant improvements in participants’ understanding and skills regarding financial management and digital technology utilization. Participants became more capable of recording financial transactions, separating personal and business finances, calculating production costs accurately, and managing business cash flow. In addition, participants demonstrated increased confidence in using social media for product promotion, creating digital content, and communicating with customers through online platforms. Overall, the program successfully strengthened managerial and digital competencies among MSME actors and encouraged more adaptive, innovative, and sustainable business practices in Kampung Kue Rungkut Surabaya.
Local Tax Implementation and Collection Effectiveness on Regional Revenue in East Manggarai Waldoanus Jo; Aloisius Hama
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1380

Abstract

In the context of a people-centered economy, the agrarian sector plays a strategic role in contributing to state revenue through the self-assessment system, which gives full trust to taxpayers to calculate and report their obligations. This study examined the effect of local tax implementation and tax collection effectiveness on Regional Original Revenue in East Manggarai Regency. A quantitative approach with multiple linear regression analysis was applied to evaluate the relationship between variables. Data were obtained from financial reports and questionnaires distributed to tax officers. The results showed that local tax implementation had a positive and significant effect on regional revenue. Tax collection effectiveness also contributed significantly to increasing revenue realization. Simultaneously, both variables strengthened regional fiscal capacity, with a coefficient of determination of 64.2 percent. These findings indicated that improving administrative systems and optimizing tax collection performance played an important role in increasing regional financial independence. The study also suggested that strengthening digital taxation systems and improving taxpayer compliance could increase revenue sustainability in the future.
Co-Authors Anggita Ninin Triyanti Triyanti Annisah Febriana Aprilianus Adiputra Beata Jenasari Benedict Robin Lambur Dani Rohmati Della Alfa'Atun Francis Femas San Fransiska Eva Suryati Fransiskus Tajal Getrudis Naldis Hafidulloh Herlambang Pudjo Santoso Ikung, Lasarus Jefrianus Jehadu Karolina Setia Kiky Ramadhana Yanti Maria Felisitas Fitri Maria Helena N Mario Febrianus Rion Gan Mersiana Varia Juita Mikael Filianus Nandyadini, Natasya Petronius Jekang Petrus Damianus Sisko Rado Rainal Gustaf Sarbunan Rainarius Juma Risaldif Kleventura Rizky Novia Darma Selviana Nggole Wea Siprianus Dargo Soter Epistomio Ot Suna Tarsius Agas Viktor Andrio Sunardi Waldoanus Jo Yasintus Solendro Yohana Murwati