Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Abdimas Ekonomi dan Bisnis Jurnal Riset Akuntansi
Umi Nandiroh
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pendampingan Edukatif oleh Relawan Pajak dalam Pelaporan Harta pada SPT Tahunan Berbasis Coretax di KPP Pratama Malang Selatan Jeanyka Wulansari; Salsabila Munifatul Fadillah; Aulia Mawadah Wa Rohmah; Vonny Meylani Triana; Umi Nandiroh
Jurnal Abdimas Ekonomi dan Bisnis Vol. 6 No. 1 (2026): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v6i1.12679

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kelengkapan pelaporan harta, meluruskan mispersepsi perpajakan, serta meningkatkan kemampuan teknis wajib pajak dalam pengisian SPT Tahunan Orang Pribadi berbasis Coretax di KPP Pratama Malang Selatan. Permasalahan utama yang ditemukan adalah masih rendahnya pemahaman wajib pajak mengenai fungsi pelaporan harta, disertai anggapan bahwa semakin banyak harta yang dilaporkan akan meningkatkan pajak terutang. Kegiatan dilaksanakan pada Januari–Mei 2026 melalui pendekatan pendampingan edukatif langsung (direct assistance) oleh Relawan Pajak. Tahapan kegiatan meliputi pembekalan relawan, pendampingan individual wajib pajak, edukasi pelurusan mispersepsi, serta evaluasi menggunakan pre-test dan post-test terhadap 150 wajib pajak. Hasil kegiatan menunjukkan adanya peningkatan pemahaman fungsi pelaporan harta dari 21,8% menjadi 83,8%, peningkatan kemampuan teknis penggunaan Coretax dari 18,7% menjadi 76,9%, serta penurunan mispersepsi perpajakan dari 46,2% menjadi 23,8%. Program ini menunjukkan bahwa pendampingan edukatif oleh Relawan Pajak efektif meningkatkan kualitas pelaporan SPT Tahunan berbasis Coretax.
Pengaruh Penggunaan QRIS dan Literasi Keuangan terhadap Akuntabilitas Laporan Keuangan UMKM di Kota Malang: Peran Mediasi Transparansi Qorirotul A’iny; Umi Nandiroh; Nur Diana
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4486

Abstract

Many Micro, Small, and Medium Enterprises (MSMEs) face low accountability in financial reporting due to inconsistent manual recording and a lack of systematic financial statements. This study aims to analyze the effects of digital payment QRIS and financial literacy on the accountability of MSME financial statements in Malang City, while investigating the mediating role of financial statement transparency. The research utilizes a quantitative causal associative approach. Data were collected via questionnaires from active MSME owners who utilize QRIS and maintain business financial records, selected through purposive sampling. The data were analyzed using multiple linear regression and the Sobel test. The results reveal that both digital payment QRIS and financial literacy have a positive and significant effect on financial statement transparency and accountability. Furthermore, transparency significantly influences accountability and successfully serves as a partial mediator in bridging the relationship between both digital payments and financial literacy toward the accountability of MSME financial statements. In conclusion, achieving high accountability requires not only technology and financial knowledge but also a transparent governance process that transforms transaction data into open financial information.
Co-Authors Aulia Mawadah Wa Rohmah Jeanyka Wulansari Nur Diana Qorirotul A’iny Salsabila Munifatul Fadillah Vonny Meylani Triana