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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang EL-MUHASABA JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Bisnis Jurnal Akuntansi dan Ekonomika JURNAL PENGABDI Bisma: Jurnal Bisnis dan Manajemen Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Aktiva : Jurnal Akuntansi dan Investasi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Abdimas Mandiri Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Jurnal Abdi Insani Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Diseminasi : Jurnal Pengabdian kepada Masyarakat JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Jurnal Layanan Masyarakat (Journal of Public Service) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Pasundan International of Community Services Journal (PICS-J) Jumat Ekonomi: Jurnal Pengabdian Masyarakat Global Abdimas: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Majalah Bisnis & IPTEK Dedikasi Cendekia: Warta Pengabdian Pendidikan
Izzalqurny, Tomy Rizky
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement Yanto, Alif Faruqi Febri; Izzalqurny, Tomy Rizky; Ilhamy, Mochammad
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10851

Abstract

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears.
Social Innovation for BUMDES Bicak Makmur: Sustainable Partnerships in Local Crafts Production and Marketing Tatas Ridho Nugroho; Tomy Rizky Izzalqurny; Muhammad Fuad; Riska Dwi Aprilia; Nabila Aura Dewanti
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2393

Abstract

Purpose: This activity aims to enhance economic independence in Bicak Village by developing local craft products from regional resources, focusing on products like knitted bags and accessories made from unique natural materials. Method: The program employs a community partnership empowerment approach, including observation, training in production and management, and support in website creation and digital marketing to enhance local skills in production, management, and marketing. Practical Applications: Activities include socialization and training in efficient raw material utilization and creative enhancement, financial management, website development, and digital marketing. These efforts improved production quality dan marketing capabilities, enabling participants to expand their market reach through digital platforms effectively. Conclusion: Bicak Village faces challenges in expanding market reach for local crafts and limited production and material management skills. This community service program provides solutions through training in production, management, and digital marketing via social media.
Improving the Skills of MGMP Economics Teachers Malang Regency with Understanding Accurate Accounting Software in Support DUDI Needs Izzalqurny, Tomy Rizky; Nugroho, Tatas Ridho; Muhammad; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2401

Abstract

Purpose: Service This aiming For increase understanding of Accurate accounting software to economics teachers in Malang Regency, Indonesia. Community service This overcomes gap related teacher competencies technology important modern accounting For prepare student entering the world of work. Method: Community Service Program This is done offline and online. Activities This are done to 30 MGMP Economics Teachers of Malang Regency from April -October 2024. Activities devotion consists of from observation, FGD, Accurate socialization and training as well evaluation post devotion. Practical Application: Devotion This done with do mentoring as well as Accurate certification for high school social studies teachers in Malang Regency. With thus increasing practical skills computerization Accountancy for Social Studies Teachers in High School. Conclusion: This dedication emphasizes the need for an Accurate training program, which improves teacher competence and preparation student For enter the competitive world of work.
Data House: Digitalization Profile and Dynamics Population Wonorejo with Website Development for Support Becoming a Smart Village Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2402

Abstract

Purpose: This project aims to develop and implement a web-based information system in Wonorejo Village to address inefficiencies in administrative processes and limitations in digital access for both village officials and the community. The research explores the importance of digital transformation in village administration and its potential to improve public services. Method: A participatory approach was used, including direct observation and Focus Group Discussions (FGD) with village officials. Website development was carried out to support administrative functions, followed by training sessions for the village officials. Data was collected through pre- and post-training surveys to measure improvements in efficiency and digital literacy. Practical Application: The results of the community service show that implementing the website increased administrative efficiency, reduced service time, and expanded access to information for the public. Conclusion: The web-based information system successfully improved administrative efficiency and enhanced the digital literacy of village officials. These findings reinforce the role of technology in strengthening village governance and demonstrate potential for replication in other rural areas.
Pait Village towards Smart Village with Creation and Support of Village Websites for Public Accountability Izzalqurny, Tomy Rizky; Sanputra, Adrian Hartanto Darma; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2403

Abstract

Purpose: Community service This aims For develop the Pait Village website as part from effort towards a smart village which aims increase transparency information population and accountability public. The problem faced is lack of access to information village consequence loss of previous website. Method: Method used in study This covers observation live, discussion group Focus Group Discussion, development website, as well as socialization and training to apparatus village. Data collected through surveys and questionnaires distributed to device village and community. Practical Application: Research results This potential repair transparency government village and make it easier access information for public through digital platforms. This website can also be used for the promotion of tourist village and improve the growth of local economy. Conclusion: Website development successfully increases access to information and skill tools for village management in the digital system. This program shows a positive impact on transparency and effective public service in Pait Village.
Assistance in Organic Waste Management Using Maggots, Biopores, and Composters in Jatirejoyoso Village Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Pahrany, Andi Daniah; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2408

Abstract

Purpose: Jatirejoyoso Village in Kepanjen Subdistrict struggles with organic waste management due to its proximity to a market and extensive agricultural activities. This community service program aims to revolutionize waste management by introducing maggot cultivation, biopore holes, and composters within a circular economy framework. The goal is to enhance the community's capacity to manage waste efficiently, reduce pollution, and create new economic opportunities through the production of maggots, fertilizers, and compost. Method: The project started with field observations and a Forum Group Discussion (FGD) to identify needs and strategies. Continuous training and assistance were provided in maggot cultivation, biopore creation, and composting, with Standard Operating Procedures (SOPs) involving farmer groups and the village community. Practical Application: Key technologies implemented include maggot cultivation for high-quality animal feed, biopore holes to support waste management and improve soil absorption, and composters to produce organic fertilizers. Conclusion: The program successfully reduced organic waste and boosted the community’s economic well-being, equipping them with the skills to manage waste sustainably, benefiting both the environment and the local economy.
Analisis Risiko dan Kepatuhan dalam Keputusan Kantor Akuntan Publik untuk Menerima Klien Berisiko Tinggi Ratnadewati, Nabilla Carissa; Izzalqurny, Tomy Rizky
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8428

Abstract

The decision of the Public Accounting Firm (KAP) to accept high-risk clients presents strategic challenges that have the potential to affect audit quality and professional reputation. This study aims to analyze the risk and compliance factors that influence KAP's decision to accept high-risk clients. The method used is a qualitative study with an in-depth interview approach to auditors at one of the leading KAPs in Jakarta. The results showed that the main risks include potential violations of auditor independence, non-compliance with legal standards, and challenges in implementing a risk-based audit approach. To mitigate these risks, intensive procedures such as the use of analytic technology and consultation with external experts are implemented. The findings emphasize the need for integrated risk management and tiered internal controls to ensure audit quality and safeguard KAP's reputation.
PENGEMBANGAN PROFIL DIGITAL DESA GAJAHREJO SEBAGAI BRANDING DESA WISATA Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Sulistyorini, Anita; Ferdiansyah, Rifaldy Adinandra
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1874

Abstract

Gajahrejo Village in Gedangan District, Malang Regency, has great tourism potential with six attractive beaches and coban. However, the challenges in promoting the tourism potential of this village are still significant, especially due to limited access to digital technology and internet infrastructure. The purpose of this community service is to develop tourism content in Gajahrejo Village, thus developing a digital profile as a branding strategy for tourist villages is expected to increase the visibility of Gajahrejo Village among domestic and international tourists. This community service was carried out in Gajahrejo Village, Gedangan, Malang Regency, from April to October 2024. The methods of this community service are developing digital content, training the community in managing social media, and creating an official village website and social media accounts. The results of this community service show a significant increase in digital interaction and tourist awareness of Gajahrejo Village. Through a sustainable digital-based branding strategy, Gajahrejo Village has the potential to become a leading tourist destination in Malang Regency.
Analisis Kepatuhan BAZNAS Kota X dalam Pengelolaan Dana ZIS dan Nonhalal berdasarkan PSAK 109 Fauziah, Hanna Auliani; Izzalqurny, Tomy Rizky
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.31079

Abstract

Purpose: This study aims to evaluate BAZNAS X's City compliance with PSAK 109 and provide relevant recommendations. Method: A descriptive qualitative approach was employed, utilizing interviews and documentation. Interviews were conducted with auditors who have at least three years of experience auditing BAZNAS financial statements. Documentation included the financial reports of BAZNAS Kota X. Method triangulation was used to ensure consistent results, and data were analyzed using the Miles and Huberman (1994) model: data reduction, data presentation, and conclusion drawing. Results: The audit procedures to evaluate compliance with PSAK 109 include planning, substantive testing, preparing findings, and drafting audit reports. Common challenges faced by auditors include the mixing of non-halal funds with zakat funds and the allocation of zakat funds to amil exceeding reasonable limits. Implications: Recommendations include providing training for financial staff on PSAK 109 implementation and developing SOPs for ZIS fund management and the separation of non-halal funds. Novelty: This study offers a unique perspective by focusing on external auditors' experiences in auditing financial statements and PSAK 109 compliance, unlike prior research, which primarily examined internal organizational perspectives.
Business Planning bagi Mahasiswa Asrama PGSD Universitas Negeri Malang Sebagai Perwujudan Decent Work and Economic Growth of SDG’s Goals Khotimah, Khusnul; Untari, Esti; Izzalqurny, Tomy Rizky
Dedikasi Cendekia: Warta Pengabdian Pendidikan Vol. 1 No. 1 (2024)
Publisher : Educational Consultant & Counseling Career (EC3) Mataram

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

Abstract

One of the eight SDGs is decent work and economic growth. The SDG's goal can be interpreted as human welfare will be achieved if they have decent work. Based on this need, all stakeholders must be able to create the widest possible employment opportunities. To realize these ideals or goals, there needs to be participation and collaboration between institutions/sectors, including the involvement of universities. One of the roles of higher education in supporting the realization of the SDG's goals is empowering students who live in campus dormitories by providing experience (soft skills) to students in the field of edupreneurship (entrepreneurship). Therefore, assistance in preparing business planning for the State University of Malang campus dormitory students was carried out. The results obtained from this activity are that dormitory students can produce eight prospective business plans realized in the business model canvas (BMC).
Co-Authors Ach Littausil Arzaq Adam Gumilang Rahmawan Adrian Hartanto Darma Sanputra Ahmad Hikami Ainun Ilmia Ajeng Daniarsih Ajeng Purbaningrum Aldi Santoso Alfi Rosyidah Hamim Alif Faruqi Febri Yanto Althof, Zahwa Aqila Ama Febriyanti Amirotul Mufidah Andi Daniah Pahrany Angelina, Beta Anita Sulistyorini Apriana Rahmawati Aprilia, Riska Dwi Cahyani, Yasintha Dwi Dania Anitsa Dewanti, Nabila Aura Esti Untari Faiq Nabila Faridah Puteri Permatasari Faridah Puteri Permatasari Fauziah, Hanna Auliani Fera Pebriyanti Ferdiansyah, Rifaldy Adinandra Gracia Angelina Nawang Wulan Gusti B’Tari Artichah Helianti Utami Ilhamy, Mochammad Indiraswari, Susmita Dian Intan Dilla Sabilah khusnul khotimah Muhammad Muhammad Andry Prio Utomo MUHAMMAD FUAD Muhammad Miqdad Muhammad Muhammad Nabila Aura Dewanti Puji Handayati Rahma, Shelyra Leovita Dwi Ratnadewati, Nabilla Carissa Riska Dwi Aprilia Rizky Firmansyah Rohmah, Lisya Faidlotur Rozana, Kennis Sastra Jayanti Sayyid Achmad Abdillah Setya Ayu Rahmawati Shobah, Nurus Slamet Fauzan Sri Rahayu Lestari Tatas Ridho Nugroho Tioryta Grasella Sijabat Utami Sri Hastuti Vira Maulidiana Arliyansyah Widyawati Wilanda Sari Yunita Rakhmawati Yunitasari, Eva Zahida, Nadila Sekar