Article Per Year (5 Year)
p-Index From 2021 - 2026
1.633
P-Index
This Author published in this journals
All Journal Local Wisdom : Jurnal Ilmiah Kajian Kearifan Lokal Jurnal SOLMA PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Performance : Jurnal Bisnis dan Akuntansi Community Empowerment Indonesian Research Journal on Education e_Jurnal Ilmiah Riset Akuntansi
Hariri, Hariri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Jolotundo As an Attraction of Local Wisdom Based Ecotourism Basalamah, Muhammad Ridwan; Hariri, Hariri
Local Wisdom : Jurnal Ilmiah Kajian Kearifan Lokal Vol 12, No 2 (2020): July 2020
Publisher : Merdeka Malang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/lw.v12i2.4144

Abstract

Tourism has now developed into one of the largest industries in various parts of the world by providing many benefits in each sector In addition this study also aims to determine whether there is an influence of the perception of tourists in the Jolotundo area as an ecotourism attraction in the village of Seloliman. Ethnography was used to conduct this study. Qualitative data related to local wisdom were obtained through several techniques. Interview and observation were used to gain the main data, while secondary data were taken from related document analysis. The result The most frequent activity of visitors to Jolotundo is at night. On certain nights, such as on the full moon night, Friday night legi, 1 muharram night, and on the night of one Suro. On that night Jolotundo was full of pilgrims, many thousands of pilgrims came to hold rituals with a specific purpose. Every day the Jolotundo temple is crowded by visitors. Many of them are carrying out activities in the temple. Every activity carried out by the community varies depending on their desires and beliefs. Some visitors who come to Petirtaan Jolotundo also have a need for recreation "refreshing the mind" and can also be used for study tours because the natural panorama of Petirtaan Jolotundo tourism is indeed very beautiful and cool on the western slope of Mount Penanggungan, so it also right to refresh the mind. DOI: https://doi.org/10.26905/lw.v12i2.4144
Assistance in reporting individual tax returns after the tax incentive policy in the midst of the Covid-19 pandemic Nandiroh, Umi; Hariri, Hariri
Community Empowerment Forthcoming issue
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.5037

Abstract

The tax incentive policy in the midst of the Covid-19 pandemic has had an impact on changing the way the year-end tax calculation and annual tax returns are filled out. In fact, many taxpayers do not understand how to calculate and report annual taxes. Therefore, this community service is intended to provide solutions to the difficulties experienced by taxpayers, through assistance in reporting individual tax returns after tax incentive policies. This activity is entitled 'TC Mengabdi'. TC Mengabdi recruits Unisma Faculty of Economics and Business students with certain criteria. TC Serving members are selected and briefed according to the standards of the Directorate General of Taxes, before being given field assignments to provide socialization and education to taxpayers. The TC Serving team is stationed at KPP Batu and the Unisma Tax Center. This activity has served and assisted around 4,000 taxpayers in Malang Raya. Through the TC Serving program, taxpayers are greatly assisted in fulfilling their tax obligations, starting from calculating, paying, and reporting taxes.
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Pemerintah pada Kabupaten/Kota di Provinsi Jawa Timur Prasetyo, Aditya Dwi; Sudaryanti, Dwiyani; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Finding out how regional original revenue, capital spending, and balancing funds affect regional governments' financial performance is the main goal of this study. This study's sampling strategy is based on documenting relevant information in various forms (e.g., notes, books, transcripts, etc.). There were 38 samples used to analyst the secondary data that was acquired from the official BPK RI website. The procedure makes use of SPSS 26 to do multiple linear regression analysis. According to this study's findings, regional governments in East Java Province's districts and cities can improve their financial performance by increasing capital expenditures, decreasing local revenue, and increasing balancing funds.Keywords: Regional Original Income, Capital Expenditure, Balancing Fund, Financial Performance.
Pengaruh Literasi Keuangan, Pembelajaran di Perguruan Tinggi dan Pengalaman Bekerja Terhadap Perilaku Keuangan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Atiqoh, Nihaya Nazilatul; Sudaryanti, Dwiyani; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find out how financial literacy, college learning and work experience influence student financial behavior. This research is a type of quantitative research, using 72 Accounting students class of 2019 at the Faculty of Economics and Business, Islamic University of Malang as samples in this study. Data collection in this study used a questionnaire using a Google form with a Likert scale of 4 points, namely 1 strongly disagree, 2 disagree, 3 agree and 4 strongly agree. Based on the results of research on Accounting study program students class of 2019, it was found that financial literacy obtained a significance value of 0.013 <0.05, then H¬0 was rejected and H1a was accepted, learning variables in tertiary institutions obtained a significance value of 0.039 <0.05, so H0 was rejected and H1b is accepted, the work experience variable obtains a significance value of 0.000 <0.05, then H0 is rejected and H1c is accepted. Based on this explanation, it can be said that financial literacy, learning in college and work experience have a significant effect on student financial behavior.Keywords: Financial Literacy, Learning in Higher Education, Work Experience, Student Financial Behavior
Analisis Persepsi Wajib Pajak Pelaku UMKM Terhadap Penerapan Peraturan Menteri Keuangan No. 44 Tahun 2020 Fadli, Ach. Marzuki; Afifudin, Afifudin; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and provide an overview of the perceptions of UMKM taxpayers regarding Minister of Finance Regulation No 44 of 2020 in terms of Tax Understanding, Tax Rates, Tax Sanctions, Tax Ease and Tax Dissemination. This research was conducted on UMKM assisted by DISKOPINDAG Malang City using a qualitative method approach. The results of the study show that many UMKM actors assisted by DISKOPINDAG do not take advantage of the government-borne final income tax incentive (DTP). The perceptions of UMKM actors regarding understanding of taxation, tax rates, tax sanctions, tax convenience and tax socialization are quite good. The majority of UMKM are only aware of the existence of a tax incentive policy, but many of the UMKM do not really understand how to use PMK incentives No. 44 of 2020. Judging from the current facts, the benefits are small, the lack of socialization and the majority of UMKM are still low in tax literacy and low understanding of the use of information technology are the causes of UMKM lack of understanding of this policy.Keywords: Perception of taxpayers, understanding of taxation, tax rates, tax sanctions, tax ease, tax dissemination, PMK no 44.
Analisis Pengaruh Nilai Tukar, Tingkat Suku Bunga, dan Inflasi Terhadap Indeks Harga Saham (Studi Kasus pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Fikiruddin, Ahmad; Sudaryanti, Dwiyani; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to determine and analyze the influence of exchange rates, interest rates and inflation on the Property Sector Stock Price Index listed on the Indonesia Stock Exchange for the 2018-2021 period. This research is correlational research using a quantitative approach. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange (BEI) and the official website of Bank Indonesia (BI). The sample used in this research is monthly data on the property sector share price index for the 2018-2021 period, totaling 48 pieces of data. The sampling technique uses a purposive sampling method. The data analysis used is multiple linear regression analysis using SPSS. The research results show that simultaneously the exchange rate, interest rates and inflation have a significant effect on the property sector stock price index. Partially, the exchange rate has a negative effect on the property sector stock price index, while interest rates and inflation do not have a significant effect on the property sector stock price index.Keywords: Exchange rate, interest rate, inflation, property sector stock price index.
Pengaruh Tingkat Penghasilan, Sanksi Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Pratama Gresik) Febriyanti, Sintya Ayu; Sari, Arista Fauzi Kartika; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of income levels, tax sanctions and tax knowledge on individual taxpayer compliance (a case study at KPP Pratama Gresik). The independent variables in this study are the level of income, tax sanctions and knowledge of taxation while the dependent variable is individual taxpayer compliance. This type of research is quantitative research, because the data used is in the form of numbers and numbers. Source of data in this study is primary data with data collection methods in the form of questionnaires. The population in this study are individual taxpayers who are registered at KPP Pratama Gresik. The data collection technique uses the slovin formula. Based on this method, the number of individual taxpayers used is 100 respondents. The hypothesis was tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 25. The results showed that the income level variable had no effect on individual taxpayer compliance (0.567 > 0 .05), the tax penalty variable has a positive and significant effect on taxpayer compliance (0.007 <0.05), and the tax knowledge variable has a positive and significant effect on taxpayer compliance (0.033 <0.05).Keywords: Income level, tax sanctions, tax knowledge and individual taxpayer compliance 
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Indriyani, Devi Fajar; Sudaryanti, Dwiyani; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the factors that influence the Disclosure of Corporate Social Responsibility. This research is a quantitative research with secondary data sources using annual reports and sustainability reports obtained through the official website of the Indonesia Stock Exchange (BEI) and the official website of each company.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, sampling using a purposive sampling technique obtained a sample of 66 companies, with the 2019-2021 period so as to obtain a total sample of 198. The data obtained will be calculated, tested and reprocessed on the hypothesis proposed using Software Statistical Product and Service Solutions (SPSS) 25 for windows.The results of the study show that Profitability, Company Size, and Leverage have a significant simultaneous effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company Size has a positive and significant effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Leverage has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Keywords : Profitability, company size, leverage, disclosure of corporate social responsibility
Pengaruh Literasi Keuangan, Sikap Keuangan dan Pengetahuan Keuangan Terhadap Perilaku Manajemen Keuangan Mahasiswa Jurusan Akuntansi Universitas Islam Malang Angkatan Tahun 2019 Alfitra, Muhammad Syahrevi; Sari, Arista Fauzi Kartika; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this world money is always related to humans in everyday life to meet their needs. In the use of money, there are differences between one and the other so that some are wise to use money properly and some are not. To avoid bad financial control, one must manage finances well. The purpose of this study was to determine the effect of financial literacy, financial attitudes and financial knowledge on financial management behavior of students majoring in accounting at the Islamic University of Malang. Sampling obtained 80 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that Financial Literacy, Financial Attitudes and Financial Knowledge have a significant positive effect on Financial Management Behavior. Financial Literacy has a significant positive effect on Financial Management Behavior. Financial Attitude has no significant effect on Financial Management Behavior. Financial Knowledge has a significant positive effect on Financial Management Behavior.Keywords: Financial Literacy, Financial Attitude, Financial Knowledge, Financial Management Behavior.
NILAI-NILAI INDIVIDUAL WIRAUSAHA SEBAGAI SUMBERDAYA STRATEGIS DALAM PROSES PEMBENTUKAN KEUNGGULAN KOMPETITIF (Studi Kasus di Unit Usaha Waralaba CV. Inti Sukses Pratama Malang) Hatneny, Aleria Irma; Saraswati, Ety; Hariri, Hariri; Athia, Ita
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v8i1.464

Abstract

From the GEM report (Global Entrepreneurship Monitor) small and mediumenterprises can contribute 57% to GDP Indonesia, including entrepreneurship. While thephenomenon is still visible weak competitiveness capabilities in which the data fromGlobal Competitiveness Report 2016-2017 rank Indonesia decreased. The number ofentrepreneurs is also relatively small compared to neighboring countries. From theperspective of entrepreneurship spirit is interesting to examine the values of individualentrepreneurs who have an important role to competitiveness. How the role of individualvalues of entrepreneurs in the process of forming competitive advantage that has highcompetitiveness. From the results of research and discussion obtained the conclusion thatthere are 5 individual values of entrepreneurs are important based on the intensity ofentrepreneurial activity. Individual values are integrated in such a way in corporatestrategy that proved to be an important capital that plays a strategic role for the processof achieving competitive advantage and competitiveness of business organizations.
Co-Authors Abdurrahman, Abd. Ahmad Ahmad Ahrori, Ahrori Alfitra, Muhammad Syahrevi Arista Fauzi Kartika Sari Atiqoh, Nihaya Nazilatul Basalamah, Muhammad Ridwan Dwiyani Sudaryanti Fadli, Ach. Marzuki Febrianto, Abd. Haris Febriyanti, Sintya Ayu Fikiruddin, Ahmad Hatneny, Aleria Irma Helmi, Agus Hori, Hori Indriyani, Devi Fajar Iqbalullah, Iqbalullah Irwansyah, Novi Ita Athia Juhaeni, Unes Khairul Umam Lukman Hakim Mi’raj, Isra’ Moh. Sholeh, Moh. Prasetyo, Aditya Dwi Purnawan, Lesna Sadiyah, Fatichatus Saraswati, Ety Sundoro, Aries Umi Nandiroh