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All Journal IQTISHODUNA Jurnal Pendidikan Akuntansi Jurnal Ekonomi Modernisasi JABE (Journal of Accounting and Business Education) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) International Journal of Business, Law, and Education Journal of Applied Business, Taxation and Economics Reseach International Journal of Business and Quality Research International Journal of Technology and Education Research
Triadi Agung Sudarto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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THE DIRECT AND INDIRECT EFFECT TAX PAYER UNDERSTANDING ON TAX PAYER COMPLIANCE BY TAX COMPLIANCE COST Juliardi, Dodik; Sudarto, Triadi Agung
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.281

Abstract

The purpose of this research is to test Taxpayer understanding and Tax Compliance Costs regarding Taxpayer Compliance. Even though payments always increase every year, if we look back at the number of Indonesian people who are supposed to fulfil their tax obligations or Indonesian people who are still running away from their responsibility to fulfil their tax obligations, it is still relatively high. This shows that the level of taxpayer compliance is still a major problem for all tax authorities, especially in Indonesia. Research that links taxpayer understanding and tax compliance has been widely conducted, but research that links indirectly between compliance costs to tax compliance is still not widely conducted, especially in Indonesia. This research will be carried out to connect directly between taxpayer understanding and tax compliance and indirectly through tax compliance costs. This type of research is quantitative research. The data used is primary data and the data source was obtained from the One Stop Integrated Services Investment and Manpower Service of Mojokerto City. This research will used Path Analysis. This research is important to conduct to see the role of compliance costs in increasing tax compliance. The results of the study are tax payers understanding has a significant effect on tax compliance and tax payers understanding also has a significant effect on compliance costs. Meanwhile, the indirect influence between tax payers understanding and tax compliance through compliance costs also has a significant effect. But based on the results, the coefficient is still greater for that direct influence. The limitation of this study is that respondents may not be objective in filling out the questionnaire.
The Influence Of Innovation Strategy On MSME Performance With Green Innovation As A Mediating Variable: Study Of Food And Beverage MSMES In Mojokerto Regency Nafisah, A’isy Fiklil; Sudarto, Triadi Agung; Maharani, Satia Nur
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.351

Abstract

Many companies only prioritize product innovation to meet current consumer needs and are able to generate profits without paying attention to the impact of production activities on the environment. In the last few decades, environmental damage has become an important issue that is often discussed. This is because environmental damage occurs more frequently, such as forest fires, air and water pollution, extreme drought, erratic climate change and so on. One of the environmental damage factors that occurs is caused by economic growth which causes the exploitation of energy and natural resources to increase due to production needs. Development in the economic sector continues to be carried out with the aim of improving the welfare of Mojokerto residents. Not only that, the development carried out also aims to increase community competitiveness in the economic sector. Mojokerto has an MSME sector which operates in a number of fields. MSMEs or Micro, Small and Medium Enterprises are economic businesses owned by individuals or business entities that have been determined by law. The food businesses in Mojokerto are quite varied, some produce semi-finished ingredients, some also produce finished products. The type of research used in this research is explanatory research. In this study, The population in this study is the total number of Food and Beverage MSMEs registered with the District Industry and Trade Service. Mojokerto. and there were 100 samples in this study. The sampling technique used in this study was purposive sampling. The analysis technique in this study used the PLS technique. Conclusion: Green Innovation has a positive and significant influence on MSME performance. Innovation Strategy has a significant positive influence on Green Innovation. Innovation Strategy does not have a significant positive influence on MSME Performance. Innovation Strategy has a significant positive influence on MSME Performance through Green Innovation of MSMEs
Improving MSME Performance in Mojokerto City: Contribution of Digital Payment Convenience, Accounting Understanding and Business Experience Sudarto, Triadi Agung; Juliardi, Dodik
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education (On Progress July-Desembe
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1240

Abstract

MSMEs need to implement a digital payment strategy to make it easier for customers to transact online, allowing for quick payments that can be made in a short time, thereby becoming more effective and efficient. With digital payments, communication, and transactions can be done at any time and accessed from anywhere, thus providing ease of communication for business actors and consumers. Some strategies that MSMEs can employ to maintain their business include having an understanding of accounting, which enables them to track the flow of funds, expenditures, and income. Business actors are also better off having business experience, as this enables them to analyse MSMEs properly, as they are based on previous business experience. In addition to understanding accounting, the business experience of MSME actors is also no less important. The business experience of MSME actors is a key characteristic that can significantly impact the success of their businesses. Experienced MSME actors can overcome the problems that arise when conducting business. Entrepreneurs who have business experience will be more confident in running a business. This study aims to obtain information on how much 1) Understanding of accounting contributes significantly positively to the performance of MSMEs in Mojokerto City; 2) Business experience contributes significantly positively to the performance of MSMEs in Mojokerto City, and 3) The ease of digital payment contributes significantly positively to the performance of MSMEs in Mojokerto City. This type of research uses a quantitative method with an associative design. The population and sample in this study comprise MSME actors in Mojokerto City who are registered with the Mojokerto City Cooperatives and Micro Enterprises Office. The results of the study show that the ease of digital payment (X1) has a significant positive effect on the performance of MSMEs in Mojokerto City (Y), accounting understanding (X2) has no effect on the performance of MSMEs in Mojokerto City (Y), business experience (X3) has no effect on the performance of MSMEs in Mojokerto City (Y).
Entrepreneurship Education, Role Models, and Entrepreneurial Intention: Implications for High School Students’ Entrepreneurial Action Insani, Yogie Dana; F. Danardana Murwani; Triadi Agung Sudarto
International Journal of Business and Quality Research Vol. 3 No. 04 (2025): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i04.2366

Abstract

This study examines the role of Entrepreneurship Education (EE) and Entrepreneurial Role Models (ERM) in fostering Entrepreneurial Action (EA) among Indonesian high school students, using Entrepreneurial Intention (EI) as a mediating factor. While national economic growth relies on entrepreneurship, Indonesia's entrepreneurship rate remains low, highlighting a critical gap in high school students' transition from learning to action. Employing a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS) on data from 322 public high school (SMA and SMK Negeri) students in Mojokerto, the results show that EE and ERM significantly and positively influence EA both directly and indirectly through EI. Specifically, ERM exhibits a stronger indirect effect on EA (β = 0.268) compared to EE (β = 0.196), confirming that the presence of successful figures is more effective in galvanizing students' intention to act compared to classroom learning. This research validates the Theory of Planned Behavior and the Social Cognitive Career Theory in the context of Indonesian youth, emphasizing that EI serves as a crucial psychological bridge linking external motivators to tangible entrepreneurial behavior. The findings suggest that educational policy should integrate experiential learning with active, diverse role model exposure to cultivate robust entrepreneurial action in future generations
The Role of Entrepreneurial Mindset As A Mediator In The Influence of Experiential Learning on Career Readiness Among Vocational High School Students Lukmanasari, Herla; F.Danardana Murwani; Triadi Agung Sudarto
International Journal of Technology and Education Research Vol. 3 No. 04 (2025): International Journal of Technology and Education Research (IJETER)
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i04.2364

Abstract

The study investigates the direct and indirect influence of Experiential Learning (EL) on Career Readiness (CR), mediated by the dimensions of Entrepreneurial Mindset (Elaborating Mindset, EM1, and Implementing Mindset, EM2) among Vocational High School (SMK) students in Mojokerto, Indonesia. Despite vocational education, SMK graduates still face high unemployment, highlighting a competency gap. This quantitative study used a descriptive explanatory design with a sample of 377 Grade XII students from four Mojokerto SMKs. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The novelty lies in examining EM's two dimensions as a mediator in the EL-CR relationship within this specific context. Results confirm a positive and significant direct influence of EL on CR, EM1, and EM2, and a positive and significant influence of both EM1 and EM2 on CR. Crucially, EM1 and EM2 significantly and partially mediate the EL-CR relationship. The main implication is that hands-on experience (EL) must be complemented by the development of reflective and execution-oriented thinking (Entrepreneurial Mindset) to optimally enhance student readiness for the challenging job market
Co-Authors Dodik Juliardi Eka Ananta Sidharta F.Danardana Murwani Firdausiyah, Zakiyah Fitri Fulgentius Danardana Murwani Helianti Utami Insani, Yogie Dana Jayana, Nur Kholis Perwita Lukmanasari, Herla Makaryanawati Nafisah, A’isy Fiklil Nuraini, Dwi Endah Prakoso, Dwi Hantoro Rahmah, Nailur Rofiki, Achmad Satia Nur Maharani