Garuda - Garba Rujukan Digital

Analisis Perbedaan Pemilihan Warna Tanda Nomor Kendaraan Bermotor Kelompok Sedan, Jeep, Station Wagon dan Sejenisnya dengan Kelompok Truck, Pick Up dan Sejenisnya di Surabaya Selatan Tahun 2008 â 2011 Adrianto, Redo; Wibowo, Danny
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Penelitian ini bertujuan untuk menganalisa perbedaan pemilihan warna tanda nomor kendaraan bermotor pada unit kendaraan sedan, jeep, station wagon dan sejenisnya dan truck, pick up dan sejenisnya dari tahun 2008 - 2011. Data yang digunakan dalam penelitian ini diperoleh dari Dinas Pendapatan Provinsi Jawa Timur dan Samsat Surabaya Selatan.Alat statistik yang digunakan adalah Chi Square dan diperoleh hasil penelitian bahwa pada tahun 2008 â 2010 terdapat perbedaan dalam memilih warna tanda nomor kendaraan bermotor dan tahun 2011 tidak terdapat perbedaan dalam memilih warna tanda nomor kendaraan bermotor. Tidak adanya perbedaan tersebut karena adanya pemberlakuan tarif pajak kendaraan progresif (Peraturan Daerah Nomor 9 Tahun 2010).The purpose of this research was to analyze the differences in the color selection of license plate in vehicle unit of sedan, jeeps, station wagons and alike and trucks, pick up and alike from 2008 - 2011. The data used were obtained from Dinas Pendapatan Provinsi Jawa Timur and Samsat Surabaya Selatan. The statistic tool used was Chi Square and the research obtained that between 2008 â 2010 there was difference in choosing the colour of license plate and in 2011 there was no difference in choosing the colour of license plate. The indifference appeared because of the progressive vehicle tax rates (Regional Regulation No 9 of 2010)

PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA-NEGARA OECD DAN INDONESIA Wibowo, Danny
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study to identify and obtain evidence about the influence perkpita income, economic growth rate, economic structure, and the tax rate of the tax ratio in the OECD countries and Indonesia. Type of research is the use of quantitative data, the research is based on the measurement results in the form of numerical data. Sources used in research is secondary data. Methods of data collection in this study is to collect data by the method of documentation. The sampling technique used in this study was purposive sampling, the sampling technique with specific considerations. Because of the limitations of the data of the whole country, then the sample is taken the countries belonging to the OECD, including Indonesia. Based on statistical tests were performed, the results obtained are in the classical assumption test it can be concluded that the regression model has qualified the assumptions of normality, free from the problem of multicollinearity, heteroscedasticity, auto correlation. The overall effect of independent variables on the dependent variable is affected by 49.8%. Based on partial test or t test, indicated that of the four independent variables only the economic structure that significantly affect the tax ratio. Keywords: income capita, economic growth rate, economic structure, tax rate, tax ratio

Analisis Perbedaan Pemilihan Warna Tanda Nomor Kendaraan Bermotor Kelompok Sedan, Jeep, Station Wagon dan Sejenisnya dengan Kelompok Truck, Pick Up dan Sejenisnya di Surabaya Selatan Tahun 2008 – 2011 Redo Adrianto; Danny Wibowo
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.799 KB)

Penelitian ini bertujuan untuk menganalisa perbedaan pemilihan warna tanda nomor kendaraan bermotor pada unit kendaraan sedan, jeep, station wagon dan sejenisnya dan truck, pick up dan sejenisnya dari tahun 2008 - 2011. Data yang digunakan dalam penelitian ini diperoleh dari Dinas Pendapatan Provinsi Jawa Timur dan Samsat Surabaya Selatan.Alat statistik yang digunakan adalah Chi Square dan diperoleh hasil penelitian bahwa pada tahun 2008 – 2010 terdapat perbedaan dalam memilih warna tanda nomor kendaraan bermotor dan tahun 2011 tidak terdapat perbedaan dalam memilih warna tanda nomor kendaraan bermotor. Tidak adanya perbedaan tersebut karena adanya pemberlakuan tarif pajak kendaraan progresif (Peraturan Daerah Nomor 9 Tahun 2010).The purpose of this research was to analyze the differences in the color selection of license plate in vehicle unit of sedan, jeeps, station wagons and alike and trucks, pick up and alike from 2008 - 2011. The data used were obtained from Dinas Pendapatan Provinsi Jawa Timur and Samsat Surabaya Selatan. The statistic tool used was Chi Square and the research obtained that between 2008 – 2010 there was difference in choosing the colour of license plate and in 2011 there was no difference in choosing the colour of license plate. The indifference appeared because of the progressive vehicle tax rates (Regional Regulation No 9 of 2010)

PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA-NEGARA OECD DAN INDONESIA Danny Wibowo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11 No 1 (2013)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v11i1.1260

The purpose of this study to identify and obtain evidence about the influence perkpita income, economic growth rate, economic structure, and the tax rate of the tax ratio in the OECD countries and Indonesia. Type of research is the use of quantitative data, the research is based on the measurement results in the form of numerical data. Sources used in research is secondary data. Methods of data collection in this study is to collect data by the method of documentation. The sampling technique used in this study was purposive sampling, the sampling technique with specific considerations. Because of the limitations of the data of the whole country, then the sample is taken the countries belonging to the OECD, including Indonesia. Based on statistical tests were performed, the results obtained are in the classical assumption test it can be concluded that the regression model has qualified the assumptions of normality, free from the problem of multicollinearity, heteroscedasticity, auto correlation. The overall effect of independent variables on the dependent variable is affected by 49.8%. Based on partial test or t test, indicated that of the four independent variables only the economic structure that significantly affect the tax ratio. Keywords: income capita, economic growth rate, economic structure, tax rate, tax ratio

Analysis of Financial Business Sustainability Study on Conventional Banks, Islamic Banks and Coop Danny Wibowo
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1882

The sustainability of the financial business at conventional banks, Islamic banks and cooperatives is emphasized on indicators of socio-culture and society, business profits and the natural environment, research is carried out by conducting studies on literacy derived from previous studies and data released by local authorities. The results showed that the potential for business sustainability of conventional banks in Indonesia is still very good as evidenced by the high profit, the potential for saving people is still very large and the increase in assets and credit distribution, even though Islamic banks are affected by the pandemic, the contraction is very small, besides that Islamic banks are also very low. Good efficiency as well as a very large potential for the Islamic market or around 90% of the total population of Indonesia. Meanwhile, cooperatives in terms of profitability are not good enough, the dominance of millennials and generations who are less interested in cooperatives is an obstacle to the development of cooperatives.

DIMENSI NILAI JASA BANK TERHADAP KEPUASAN NASABAH DAN DAMPAKNYA PADA LOYALITAS (STUDI PADA BANK BCA CABANG SURABAYA) Danny Wibowo
Jurnal Manajemen Pemasaran Vol. 7 No. 1 (2012): APRIL 2012
Publisher : Institute of Research and Community Outreach - Petra Christian University

The purpose of this study is to investigate and analyze the effect of directly or indirectly between dimensions variable value of bank services (interest rates, facilities, employees, obligations, the process, a sense of security and benefits) to the loyalty of the customer satisfaction variables mediate Bank BCA Darmo Branch Surabaya. Type of research is primary data is data obtained from the results of observations, interviews and meetings with the object as well as the respondents' answers on questionnaires distributed and secondary data, the data obtained from the company's internal data, journals, books related to the object research. Method of collecting data by conducting field research aimed at gaining empirical data to test the hypothesis. Analysis approach in this study is quantitative. The study results showed two stage least square analysis showed that the dimensional value of bank services direct effect on customer loyalty and indirect effect can also (bank service value dimensions influence customer loyalty is mediated by customer satisfaction variable).

Expecation Gap in Surabaya: The Assessment Between Auditors With Audit Report Users Danny Wibowo
Indonesian Journal of Social Science Research Vol 2 No 1 (2021): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Expectation gaps always occur in companies where there is a difference between what public accountants (auditors) believe to be their responsibilities and what users of financial statements want. Thus this study discusses the expectation gap which aims to determine the performance of auditors in performing any audit work, to know the reactions of audit report users when reading the audit results, and to find out the process between auditors and audit report users when experiencing an expectation gap. This assessment uses qualitative data types. Sources of data used are observation and interviews. This research uses descriptive research and data analysis used is descriptive qualitative analysis. In this study, there is a conclusion that there are differences in expectations between auditors and auditees. Factors that trigger differences in expectations include; audit education both on the auditor and the auditee side, the standards owned by the auditor, the auditor's performance and the auditor's experience and the auditee's attitude

Eksistensi Modal Sosial Atas Kewajiban Ppn Dalam Menjaga Kelangsungan Usaha Danny Wibowo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1566

This research uses a phenomenological qualitative approach with interviews and direct observation methods conducted with taxable entrepreneurs in the province of East Nusa Tenggara which focuses on the utilization of social values in responding to changes in VAT regulations from the perspective of social capital. VAT is a burden that makes it possible for taxable entrepreneurs to avoid it, because it is considered that the 10% VAT is not in favor of PKP which has an impact on the selling price due to the additional VAT costs. The social capital of business actors is established through social relations between human beings in the business environment and leads to the norms and values of life with the surrounding community. Social capital is formed in the social environment where there is trust in one another. Social interaction, both economic and non-economic, is determined by the trust of business actors, consumers or the community around where the business operates. Actively contributing to various social activities is a way for businesses to mingle with society. Through social interaction with various actions and involvement in social activities for the surrounding environment to obtain and maintain legitimacy in the form of kinship, trust, values and norms for PKP businesses which have a positive impact on business continuity, despite the VAT rate which makes the selling price more expensive from non-PKP.

Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis Danny Wibowo; Yusril Putra
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.271

This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in director), rationalization (as proxied by the variable of change in auditor), arrogance (as proxied by the variable of political connection), and pressure (as proxied by the variables of financial target and financial stability), toward financial statement fraud in an agricultural company listed on the Indonesia Stock Exchange (IDX) from 2016 - 2019, with a total sample of 72 agricultural firms. There are two kinds of quantitative approaches used in this study. First is a purposive sampling technique. Second, multiple linear regression using SPSS 24. This finding shows financial stability variables and targets cause financial statement fraud. Fortunately, those variables which not effect financial statement fraud are the industrial nature, ineffective monitoring, director changing, auditor changing, and political connection.

The Awakening of Post-Fraud Enthusiasm Danny Wibowo
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.305

Trust is the basis of a person’s reciprocal relationship. Entrusting the management of a business to another party requires strong conviction and a clear agreement between the two parties because it is very vulnerable to fraudulent actions with various motives. This study uses a qualitative phenomenological approach that occurs, in the form of fraudulent acts with abuse of power, by analyzing the fraud triangle. Fraud behavior can be based on trust in the perpetrators of fraud which is used as an opportunity to commit fraud because there is no suspicion and even no control is carried out. The arrogance factor also encourages perpetrator to abuse the trust he has. Even the perpetrator of fraud confidently reports the business owners with allegations of embezzlement of funds as a form of self-defense for the fraud he has committed. This situation forces the business owners to change the director, strengthen internal control systems, and integrate simple technology as an effort to restore business and minimize fraud in the future

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search