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All Journal Jurnal Akuntansi Kontemporer Journal of Economics, Business, & Accountancy Ventura Tax & Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Manajemen Pemasaran Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Management and Sustainable Development Journal Indonesian Journal of Social Science Research
Danny Wibowo
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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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 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)

Abstract

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 Wibowo, Danny
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

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 GDP, Government Expenditures, Governance Index, Teledensity, Subsoil Asset, dan FDI Inflow Growth Wibowo, Danny
Jurnal Akuntansi Kontemporer Vol 4, No 1 (2012)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7898.901 KB) | DOI: 10.33508/jako.v4i1.1010

Abstract

The purpose .of this study is obtain empirical evidence on differences gross Domestic product (GDP), government expenditure, governance index, teledensity, Subsoil asset, and foreign direct investment (FDI) inflow growth in state tax havens. Type of research is quantitative and the type of data in this research is secondary data. Data collection technique in this study used technical documentation. The document is the source of the data used to complete the study either in the form of written sources, films, pictures (photos), and monumental works, all of which provide information for research process. The results showed no difference level of GDP, government expenditure governance index, teledensity ,subsoil assets FDI inflow growth between Tax havens countries and the n on tax havens countries.
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)

Abstract

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)
Consumer Complaint Behavior (CCB) of Jombang Health Card (KJS) for increasing health facility service Endah Sulistyowati; Danny Wibowo
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 1 (2015): April - July 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.388

Abstract

The purpose of this study is to see and assess why they complaint, how to make complaints and alternative for patients complain KJS (Jombang Health Card) users, as such information from various forms of complaint can be used to improve health care strategy hospital. This is an exploratory and qualitative research using Focus Group Discussion (FGD) towards 20 people. It was found that the reason KJS users complain services is due to factors that include poor service, poor facilities, the be-ginning of a long process and product factors include: the availability of drugs, limited room space and time limits hospitalization. The second factor is a fatal loss, allowing participants to have a longer hierarchy levels due to passing through a more complicated procedure. Complaints and personality types of participants affect the nature of the expectations expressed through the submission of a complaint. The results include the results of the settlement of complaints received by the partici-pants, and satisfaction evaluation with the settlement. Generally poor service stimu-lates participants to convey a simple complaint in connection with suggestions or criticism to improve services and hospital management.
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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.351 KB) | DOI: 10.9744/pemasaran.7.1.9-24

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.743 KB) | DOI: 10.11594/ijssr.02.01.01

Abstract

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
Respon Pengusaha Kena Pajak Terhadap Pengampunan Pajak Yang Ke-2 (Pendekatan Fenomenologi Kota Kupang) Danny Wibowo
Management and Sustainable Development Journal Vol 5 No 1 (2023): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v5i1.614

Abstract

One of the government's efforts to increase state revenue from taxes is to hold a Voluntary Disclosure Program. This research focuses on the response of entrepreneurs to PKP status in Kupang City, NTT. Taxpayers, in this case, Taxable Entrepreneurs (PKP), know and welcome the Voluntary Disclosure Program (PPS) or volume II tax amnesty. The research was conducted using a qualitative research method where researchers visited taxpayer shops centred in Kupang, NTT, to see the participation and response of the community to the PPS program. The entrepreneurs gave different but quite positive responses to the implementation of the PPS program. They took advantage of this program to avoid administrative sanctions that they would face if there was a tax audit to be conducted on their business and used this opportunity to further develop their business. Of the many responses from entrepreneurs, several entrepreneurs were of the opinion that the implementation of the PPS program could be better for entrepreneurs, especially those with taxable status in small areas such as their towns. They believe the government is only trying to take advantage of their wealth reporting. Therefore, they should make the best use of this program, so they do not feel disadvantaged.
Co-Authors Endah Sulistyowati Redo Adrianto