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All Journal Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi INNOVATION RESEARCH JOURNAL Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Profit: Jurnal Manajemen, Bisnis dan Akuntansi Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Ekonomi dan Akuntansi Journal of Culture Accounting and Auditing Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Biodik: Jurnal Ilmiah Pendidikan Biologi Idealita: Jurnal Pendidikan dan Sosial Keagamaan Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Pemberdayaan Masyarakat: Jurnal Aksi Sosial
Syaiful Syaiful
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peran Teknologi Memoderasi Hub Pengetahuan Pajak, Sanksi Pajak Berpengaruh terhadap Kepatuhan Wajib Pajak Revi Rahmawati; Syaiful Syaiful
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 4 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i4.5564

Abstract

This study aims to analyze the factors influencing tax compliance among MSME taxpayers in Gresik Regency, focusing on tax knowledge, tax sanctions, and the use of information technology. A quantitative approach was employed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires distributed to 97 MSME respondents who met the research criteria. The results showed that tax knowledge and tax sanctions have a positive and significant effect on taxpayer compliance. This indicates that higher levels of understanding of tax regulations and stricter enforcement of sanctions can enhance compliance. However, the use of information technology was found unable to moderate the relationship between tax knowledge or tax sanctions and taxpayer compliance. These findings suggest that although digital systems have been implemented in tax administration, their effectiveness remains limited. Therefore, strengthening tax education and optimizing digital platforms are essential to improve MSME taxpayer compliance sustainably in Gresik Regency.
Capacity-Building Training on Website Development for SMA 58 Jakarta Students Using HTML and JavaScript Programming Languages Fauziah, Fauziah; Ningsih, Sari; Hayati, Nur; Andrianingsih, Andrianingsih; Shalihati, Ira Diana; Riyantoro Riyantoro; Indra Lukmana; Syaiful Syaiful; Muhammad Nurdin; Wijanarko, Sigit
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 4 (2025): Oktober: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i4.2140

Abstract

Hyper Text Markup Language (HTML) is a markup language used to structure and format text documents through the use of tags that control the appearance of content on web pages. HTML defines various document elements such as headings, paragraphs, images, and lists, which form the basic structure of a webpage. JavaScript, on the other hand, serves as a programming language that adds interactivity and dynamics to web pages. While HTML provides the basic framework for website layout, JavaScript enhances functionality with features that cannot be achieved through HTML alone, such as dynamically manipulating elements and responding to user interactions. Together, these two languages form the core foundation for web development. This program aims to equip students of SMAN 58 with the skills to practice using HTML tags, understand the basics of JavaScript programming, and develop interactive web pages through online simulations. The training will be conducted in stages, beginning with the submission of a proposal to the school and followed by the scheduled training in June 2024. Students will use the One Compiler platform for real-time practice, allowing them to write and execute HTML and JavaScript code directly in the browser. The training will be conducted interactively, introducing the fundamental concepts of HTML and JavaScript, along with demonstrations showing how to create dynamic websites. In the final phase, students will take a quiz designed to assess their understanding of the material and their ability to apply the knowledge gained. Through this program, it is expected that students will master the basic skills of website creation and have the ability to independently develop their own interactive web projects. Additionally, this program aims to enhance students' digital awareness and technical skills in the era of information technology.
Pengaruh Independensi, Kompetensi Dan Tekanan Waktu Terhadap Kualitas Audit: Studi Kasus Pada Kantor Akuntan Publik Di Wilayah Surabaya Rida Ayu Pratiwi; Syaiful Syaiful
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.1978

Abstract

Examining the potential relationship between audit quality and factors like independence, competence, and time pressure is the primary goal of this study. Auditors from Surabaya-area Public Accounting Firms (KAP) make up the sample population used in this study. There were a total of 51 respondents selected using a purposive selection technique. Descriptive statistics, validity, and reliability tests were performed on the data before analysis. Following this, do the traditional set of tests for assumptions, which includes the tests for normality, multicollinearity, and heteroskedasticity. Multiple linear regression analysis is used in this study. Coefficient of determination (R2), partial test (t test), and simultaneous test (F test) are the outcomes of hypothesis testing. This study's hypothesis testing findings reveal that while time pressure does not affect audit quality, independence and competence do. Limitations of this study include the fact that the questionnaire was only distributed in the Surabaya region.
Reformasi Transportasi Sultra: Maju, Aman Sejahtera dan Religius: (Kajian Kritis terhadap Visi dan Misi Gubernur Sulawesi Tenggara Tahun 2025-2030) Syaiful Syaiful; Maudhy Satyadharma
Presidensial: Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik Vol. 2 No. 4 (2025): Desember : Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publ
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/presidensial.v2i4.1313

Abstract

Transportation development is a key foundation for increasing economic growth, regional connectivity, and the quality of public services. In Southeast Sulawesi, Governor Andi Sumangerukka's vision of "Advanced, Safe, Prosperous, and Religious" demands a transportation transformation that focuses not only on physical development but also on governance, technology, sustainability, and the socio-cultural values ​​of the community. This article presents a critical review of this vision and mission by examining the readiness of the transportation sector, the role of the Provincial Transportation Agency, the opportunities and challenges of transformation, and policy recommendations. This study employed a qualitative approach. The research activities were conducted at several transportation infrastructure facilities under the jurisdiction of the Southeast Sulawesi Provincial Transportation Agency for two months, from September to October 2025. The study shows that although the development direction reflects the strategic needs of the archipelago, significant challenges remain, such as inter-island connectivity, gaps in transportation services, data digitization, and a culture of safety. Pentahelix-based, ecological, and technology-based transportation reforms are key to achieving the regional development vision.
Co-Authors Abdullah Abdullah Achmad Taufik Achmarul Fajar Alfinantul Qoni’ah Andrianingsih Ciseta Yoda, Tilawatil Darman, Darman Dearmi Artis Dwi Syafira Novianti Fauziah Fauziah Fredy Yunanto Indra Lukmana Junaidi Efendi Kasanova, Ria Laily Nur Fitriana Maudhy Satyadharma Maulidatul Chasanah Mayarni Putri Dewita Mohammad Rudiyanto Mufidatul Ummah Adhyta Muhammad Jufri Muhammad Nurdin Nazilah Nazilah NUR FAUZIAH NUR HALIZAH Nur Hayati Nurul Alfian Rassya Islamay Arivia Reswita, Yefri Revi Rahmawati Revis Asra Rida Ayu Pratiwi Riyantoro Riyantoro Rohmaniyah Rohmaniyah Rosylia Dwi Safitri Salsabila Tristania Agustin Sari Ningsih Shalihati, Ira Diana Sholeh Rachmatullah Sita Acetylena Syaiful Anam Syaparuddin Syaparuddin WIJANARKO, SIGIT