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All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Pengabdian Masyarakat Asia e_Jurnal Ilmiah Riset Akuntansi IIJSE PENG: Jurnal Ekonomi dan Manajemen International Journal of Economics, Business and Innovation Research Dinamis: Jurnal Pengabdian Kepada Masyarakat
Hidayati, Irma
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Determinan Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2020-2022) Oktaviana, Deva; Maslichah, Maslichah; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Financial statement fraud is a purposeful inaccuracy meant to mislead those that utilize financial statements, ultimately causing harm to those individuals. The purpose of this study is to ascertain and examine the relationship between financial statement fraud and factors such as audit opinion, inefficient monitoring, personal financial need, external pressure, and financial stability. In food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. Selection of samples in this research was carried out using a purposive sampling method and 36 company data were obtained as samples. Data used is financial report data from companies published via the website www.idx.co.id and the data analysis method used in this research is multiple linear regression, descriptive statistical analysis, normality test, classic assumption test which includes multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of this research show that the variables financial stability, personal financial needs, financial targets, ineffective monitoring have a significant positive effect on financial statement fraud. Whereas, external pressure variables and audit opinion don't significantly impact the falsification of financial statements.Keywords: Financial statement fraud, financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, audit opinion.
Pengaruh Hasil Belajar Perpajakan, Intensitas Pemberian Tugas dan Gaya Belajar Terhadap Pemahaman Akuntansi Perpajakan dengan Motivasi Belajar Sebagai Variabel Moderating (Studi Pada Mahasiswa Akuntansi Unisma) Khoiroh, Annis Duwi Rokhmatul; Diana, Nur; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research aims to determine the influence of taxation learning outcomes, intensity of assignments, learning style and learning motivation on understanding tax accounting, and the influence of taxation learning outcomes, intensity of assignments and learning style on understanding taxation accounting with learning motivation as a moderating variable. The type of research used is quantitative research with a data collection method, namely a survey method using a questionnaire distributed to students of the Accounting study program at the Islamic University of Malang. The data analysis method used in this research is multiple linear regression analysis using 2 models. Model 1 aims to see the relationship between one dependent variable and more than one independent variable, while Model 2 aims to test the influence of the three independent variables on the dependent variable by including moderating variables. The results of research that has been carried out have found several things, including the following: Taxation learning outcomes; Learning style and learning motivation have a positive and significant effect on understanding tax accounting, while the intensity of assignments does not have a significant effect on understanding tax accounting. Learning motivation weakens the relationship between Tax Learning Outcomes, Intensity of Assignment, and Learning Style on Understanding Tax Accounting.Keywords : Learning outcomes, intensity of assignments, learning style, learning motivation.
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Leverage, dan Kinerja Profitabilitas Terhadap Efisiensi Investasi Dewi, Ovi Rishita; Askandar, Noor Shodiq; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study aims to determine the effect of the quality of financial statements, debt maturity, leverage, and profitability performance on investment efficiency in companies. The financial reports used in this quantitative study were sourced from secondary data sources and were obtained via the Indonesia Stock Exchange's (IDX) official website www.idx.co.id. Sampling in this study used a purposive sampling method. The population in this study are manufacturing companies listed on the 2020-2022. The results show that the quality of financial reports, debt maturity, leverage, profitability performance affect investment efficiency, financial report quality and profitability performance has a positive effect on investment efficiency, but the debt maturity and leverage has no effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, leverage, profitability performance,, investment efficiency
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Kinerja Profitabilitas, Tax avoidance, dan CSR Performance Terhadap Efisiensi Investasi Rahayu, Fika Putri; Diana, Nur; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine the effect of the quality of financial statements, debt maturity, profitability performance, tax avoidance, and csr performance on investment efficiency in companies. Investment efficiency is an important indicator to assess the extent to which a company is able to generate profits from the investments made. This research is a quantitative research with secondary data sources using financial reports obtained through the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2021. The data obtained will be calculated, tested and reprocessed against the proposed hypothesis using statistical applications. The results show that the quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance simultaneously affect investment efficiency, financial report quality has a positive effect on investment efficiency, debt maturity has a negative effect on investment efficiency, profitability performance has a positive effect on investment efficiency, tax avoidance has no effect on investment efficiency, and csr performance has a positive effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance, investment efficiency
Faktor-Faktor Yang Mempengaruhi Audit Delay Dengan Kantor Akuntan Publik Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terpublikasi Di Bursa Efek Indonesia Gymnastiar, Bagas Fauzan; Afifudin, Afifudin; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This to know examine the effect of audit tenure, profitability and audit opinion on audit delay which is moderated by the reputation of public accounting firms in manufacturing companies published on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is descriptive correlational research with analytical method uses a quantitative analysis method using secondary data sourced through financial report documentation published by the Indonesian stock exchange. The research results reveal that Audit Tenure has a significant negative effect on Audit Delay. Profitability has a significant negative effect on Audit Delay. Audit Opinion has a significant positive effect on audit delay. The reputation of the Public Accounting Firm cannot moderate the relationship between Audit Tenure and Audit Delay. The reputation of the Public Accounting Firm cannot moderate the relationship between Profitability and Audit Delay. The reputation of the Public Accounting Firm cannot moderate the relationship between Audit Opinion and Audit Delay.Keywords: Audit tenure, profitability, audit opinion, the reputation of the public accounting firm, audit delay.
Efektivitas Pelaksanaan Business Development Service (BDS) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada UMKM Pembibitan dan Budidaya Sapi Perah Batu) Dewi, Farah Septya Findria; Mawardi, M. Cholid; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research was conducted due to a decrease in taxpayer compliance as of July 2022. The number of registered taxpayers reached 4.52 million, but only 1.1 million reported tax returns (SPT), and only 732 thousand corporate taxpayers actually paid taxes. This indicates the level of awareness or compliance of corporate taxpayers is still low. This decrease in taxpayer compliance shows a lack of understanding of taxation. Therefore, this research intends to analyze the effectiveness of the Business Development Service (BDS) program from various factors, such as planning, implementation and development, as well as understanding of taxation on taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs). The method used in this research is qualitative by collecting data through interviews. The participants taken in this research were the managers of UMKM Batu Dairy Cattle Breeding and Cultivation and the KPP Pratama Batu Extension Team. The results of this research prove that planning, implementing, developing, and understanding taxation factors have an effective impact on increasing MSME taxpayer compliance, as shown in indicator SE-13/PJ/2018.Keywords: Business development service, planning factor, implementation factor, development factors, understanding of taxation.
Pengaruh Lingkungan Kerja, Pelatihan dan Pemberdayaan SDM Terhadap Kinerja Karyawan Desi Situngkir, Sri Pholan; Tiara, Tiara; Anggraini, Rahmania; Hidayati, Irma; Anggraini, Elisa; Ansyahri, Aldri
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2025): Juli: Development Economics and Regular Economics
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ve7kfw52

Abstract

This research discusses the influence of training, empowerment of human resources (HR), and work environment on employee performance. Through a systematic literature review (SLR) method that analyzes 18 journals, this research asks three research questions regarding the influence of this third factor on employee performance. The research results show that the work environment has a significant influence on employee performance, especially through job satisfaction as a mediator. Apart from that, training and empowerment of human resources also makes a positive contribution to performance. The work environment is divided into physical and non-physical, while training aims to improve employee knowledge and skills. Empowerment gives employees autonomy and confidence to innovate. This research suggests companies improve work environment training and achieve better employee performance, as well as the importance of the interaction between work stress, work environment, training and empowerment in influencing employee performance.
Enhancing Payment Security For SMEs In Global Trade Trough Letter Of Credit: A Case Study Of Chip Producer In Batu Hidayati, Irma; Sudarmiatin Sudarmiatin
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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Abstract

Small and medium-sized enterprises (SMEs) play a pivotal role in global trade, but they face significant challenges, particularly in managing payment risks. This study investigates the role of Letters of Credit (LCs) in enhancing payment security and financial stability for SMEs in international trade, using a case study of PT. ATN, an SME located in Batu Malang, Indonesia. The research aims to explore how LCs mitigate payment risks, improve operational stability, and facilitate participation in global markets. A qualitative research methodology was employed, utilizing semi-structured interviews and documentary analysis. Data were analyzed thematically to identify key challenges, benefits, and the broader implications of LC utilization. The study also examined the operational processes involved in LC issuance, including the critical role of banks as intermediaries. The findings reveal that LCs significantly reduce payment uncertainties and enhance cash flow stability for SMEs. By ensuring payment through third-party bank guarantees, LCs provide a financial safety net that enables SMEs to focus on market expansion and productivity improvements. However, challenges such as stringent documentation requirements and complex procedures hinder their wider adoption. Institutional support, including trade fairs and export facilitation programs, was identified as critical in connecting SMEs with international buyers and supporting LC usage. This study contributes to the existing literature by providing empirical insights into the practical applications and challenges of LCs in emerging markets. It underscores the need for targeted training and the integration of digital technologies to streamline LC processes. These findings have important implications for policymakers and financial institutions seeking to empower SMEs in the global trade landscape
Penyusunan Laporan Keuangan dan SPT Tahunan Wajib Pajak UMKM Nandiroh, Umi; Hidayati, Irma; Badria, Nuril
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): Desember 2022
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v2i2.5852

Abstract

The low tax compliance of MSMEs is due to tax policies that are too burdensome for them. Tax regulations are burdensome for MSMEs, thus affecting the growth of this sector. Facts on the ground show that MSME actors often feel bothered by the applicable tax provisions. Starting from the complexity of tax administration, which must be passed in carrying out tax obligations. Plus the low competence of SMEs in preparing financial reports, as a basis for calculating taxes, and attachments in reporting Annual Tax Returns (Annual SPT). This is the reason behind the existence of this service activity. The aim is to conduct socialization, training, and assistance to MSME actors in compiling financial reports and reporting Annual SPTs. Where this service is carried out in the MSME community in the Blimbing sub-district, Malang City. This activity lasts for 3 months, from January to March 2022. The stages carried out are in the form of socialization, training in the preparation of MSME financial reports, and SPT Reporting Assistance. This service activity has succeeded in increasing MSME tax compliance. And MSMEs who are participants in this activity feel very helpful, in compiling financial reports, as controls in financial management, and reporting SPT.
Pendampingan Pembuatan Nomor Induk Berusaha (NIB) melalui OSS Berbasis Risiko Hidayati, Irma; Anggraeni, Vinna; Susanti, Ardila Kurnia Heru; Salsabila, Risqi Firda; Aulla, Novi’atul
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 3 No. 3 (2022)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v3i3.19322

Abstract

Tujuan pelaksanaan pengabdian bagi masyarakat untuk memberikan pemahaman pentingnya Nomor Induk Berusaha (NIB) dan keuntungan yang ditawarkan jika pelaku usaha memilikinya serta membantu cara mendapatkannya. Proses pengajuan NIB dapat dilakukan secara online melalui akses pada situs OSS-RBA (Online Single Submission Risk Based Approach) atau OSS Berbasis Risiko. Kegiatan dilaksanakan di lingkungan RW 03 Kelurahan Kedungkandang Kecamatan Kedungkandang Kota Malang. Kegiatan pengabdian diawali dengan sosialisasi untuk menjelaskan secara singkat NIB dan menjaring pelaku usaha yang belum memiliki NIB. Tahap selanjutnya adalah penyuluhan tentang penting serta manfaat yang akan diterima bagi pelaku usaha jika memiliki NIB. Tahap terakhir adalah pendampingan pelaku usaha mendapatkan NIB. Seluruh peserta yang mengikuti tahapan penyuluhan dan pendampingan tergolong pelaku usaha mikro dengan tingkat risiko rendah. Hasil dari pengabdian ini adalah pelaku usaha lebih teredukasi dan paham penting serta manfaat yang akan diterima dengan memiliki NIB untuk keberlangsungan usahanya. Sebanyak 63,63% dari jumlah peserta yang merupakan telah berhasil menerbitkan NIB baru. Dengan memiliki NIB, pelaku usaha bisa mendapatkan legalitas usaha, sertifikasi Bina UMK SNI dan Sertifikasi Jaminan Produk Halal.
Co-Authors Anggraeni, Vinna Anggraini, Elisa Anggraini, Rahmania Ansyahri, Aldri Apriansyah, Ikhwan Aulla, Novi’atul Badria, Nuril Desi Situngkir, Sri Pholan Dewi, Farah Septya Findria Dewi, Ovi Rishita Dwiyani Sudaryanti Fadhil, Muhammad Al Gymnastiar, Bagas Fauzan Khoiroh, Annis Duwi Rokhmatul Komariyah, Rizkiyatul M. Cholid Mawardi Maslichah, Maslichah Miftahul Jannah Moh. Amin Nabilah, Tsamarah Noor Shodiq Askandar Nur Diana Oktaviana, Deva Putri, Via Karina Rahayu, Fika Putri Ramadhania, Eno Dwi Rohmah, Wahyu Azizatur Sabikhin, Miftakhul Sabila, Diza Salsabila, Risqi Firda Septira, Nina Setiyawan, Adi Sudarmiatin Susanti, Ardila Kurnia Heru Tiara, Tiara Umi Nandiroh Utami, Putrilia Dwi Shintya Adi Zuhdi, Fachenda Itsnain Naufal