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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam International Journal of Artificial Intelligence Research Jurnal Ecoment Global: Kajian Bisnis dan Manajemen JASF (Journal of Accounting and Strategic Finance) wacana equiliberium (jurnal pemikiran penelitian ekonomi) AN-NISA : Journal of Gender Studies Global Advances in Business Studies Research Horizon Jurnal Ilmiah Acton Economics, Business, Management, & Accounting Journal Jurnal Pengabdian Masyarakat dan Lingkungan ADM : Jurnal Abdi Dosen dan Mahasiswa Journal of Islamic economics Perspectives (JIEP)
Mauliyah, Nur Ika
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance Latif, Imam Nazarudin; Efrina, Liona; Mauliyah, Nur Ika
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.388

Abstract

Tax avoidance is an issue that continues to generate debate and controversy for its ethics in the business world. Corporate Social Responsibility (CSR) has emerged as a significant factor in bridging the gap between government needs for tax revenues and corporate goals for economic growth. However, based on neo-institutional theory, companies may only show CSR symbolically without taking appropriate concrete actions, creating a gap between communication and actions related to CSR. This action, called CSR decoupling, can create the risk of greenwashing, namely the practice of deceiving the public about a company's environmental or social performance. Therefore, this study aims to investigate the relationship between CSR decoupling and tax avoidance. This exploratory and quantitative research used companies in the food and beverage industry for 2019-2021. Using the purposive sampling method, out of 23 from 72 companies selected, and 69 data were processed with SPSS. The results show that CSR decoupling positively influences tax avoidance, even after the robustness test. This result implies that companies that carry out CSR decoupling tend not to comply with tax regulations formally, although not substantially. The result also depends on the size of the audit committee, the size of the company, and the return on assets. These findings might be useful for policymakers, shareholders, management and board members, audit committees, and investors.
OPTIMALISASI ZAKAT PROFESI DAN INFAQ UNTUK PENGENTASAN KEMISKINAN: STUDI KASUS DI KABUPATEN SITUBONDO Fauzan, Fauzan; Zahriyah, Aminatus; Mauliyah, Nur Ika; Pratiwi, Ana
ACTON Vol 21 No 1 (2025): MEI
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/acton.v21i1.6621

Abstract

Abstrak Artikel ini mengkaji transformasi kepemimpinan ekonomi pesantren di Kabupaten Jember dalam menghadapi era digital, dengan fokus pada peluang dan tantangan yang muncul dalam proses digitalisasi. Pesantren, sebagai institusi keagamaan sekaligus agen perubahan sosial-ekonomi, kini dituntut untuk mengintegrasikan teknologi digital dalam pengelolaan ekonomi berbasis syariah. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus di beberapa pesantren yang telah mengadopsi inovasi digital seperti fintech syariah, e-commerce halal, dan aplikasi zakat online. Hasil penelitian menunjukkan bahwa kepemimpinan pesantren mengalami perubahan menuju model yang lebih inklusif dan partisipatif, dengan melibatkan generasi muda dalam implementasi teknologi. Peluang digitalisasi mencakup perluasan pasar, peningkatan efisiensi, dan transparansi pengelolaan keuangan. Namun, tantangan signifikan juga ditemukan, seperti rendahnya literasi digital, keterbatasan infrastruktur, dan resistensi budaya terhadap perubahan. Untuk mengatasi tantangan tersebut, diperlukan strategi kepemimpinan transformatif berbasis nilai-nilai Islam yang adaptif terhadap inovasi teknologi. Studi ini memberikan kontribusi konseptual dan praktis dalam memperkuat peran pesantren sebagai penggerak ekonomi umat di era digital. Kata kunci: pesantren, kepemimpinan ekonomi, digitalisasi, ekonomi syariah, transformasi digital, Jember.
STRATEGI PENENTUAN HARGA JUAL SAYURAN PADA PEDAGANG PASAR TRADISIONAL (Studi Fenomenologi Pedagang Sayur Di Blitar) Mauliyah, Nur Ika; Kirom, Eny Aslichatul
Jurnal Ecoment Global Vol. 3 No. 1 (2018): Edisi Februari 2018
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.6 KB) | DOI: 10.35908/jeg.v3i1.359

Abstract

Penelitian ini dilaksanakan pada bulan Januari sampai dengan bulan Juni 2017 pada pedagang sayur di Blitar. Penelitian ini bertujuan untuk mengetahui bagaimana para pedagang menentukan harga jual sayuran. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Fenomenologi beranjak dari kebenaran fenomena, tampak seperti apa adanya. Fenomenologi menceritakan sesuai dengan apa yang ada dan terjadi pada obyek penelitian. Hasil penelitian menunjukkan bahwa para pedagang sayur menentukan harga jual dengan menggunakan dua metode, yaitu metode tekem dan metode timbang. Dalam menentukan laba, para pedagang mengambil laba pada setiap kilo sayuran. Mulai dari Rp. 1.000/Kg sampai dengan Rp. 2.000/Kg yang menggunakan metode timbang. Sedangkan untuk sayuran yang menggunakan metode tekem, mulai dari Rp. 400/ikat sampai dengan Rp. 1.500/ikat. Kata Kunci : Harga Jual, Pedagang, Sayuran
The Analyzing The Accounting Information System Sales Cash In Improve The Efectivity Sales Mauliyah, Nur Ika
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 1 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.1.56-63

Abstract

The aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the work on related functions. (2) The absence of Accounting Information System and Flowchart. (3) Document usage and accounting records in the accounting system is still simple and manual. (4) Although the sales are done smoothly, but in accordance with the system and procedures appropriate for use in the company will further improve the effectiveness of the sales activities. With the increase in sales effectiveness, the company's results are also increasing.
Studi Netnografi Tinjauan Efektivitas Konsultasi Keuangan Dan Akuntansi Pada Aplikasi Quora Bagi Para Pelaku UMKM Mauliyah, Nur Ika; Sugiarto, Warga Baroka
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 01 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.01.29-42

Abstract

One of the drivers of economic growth in Indonesia cannot be separated from the involvement of the influence of MSMEs. The reality in Indonesia, MSMEs have not paid attention to the importance of financial accounting knowledge and do not use accounting information in running a business. The purpose of this study is to utilize social media, namely the Quora application that can be used by MSME actors as business finance and accounting consulting for their business ventures. This study uses the netnographic method for the constructivist paradigm that depends on the reality that is formed in society. It is not how someone sends a message, but from the communicator or communicant to form and exchange meaning. The findings show that Quorawan's questions revolve around consulting the importance of financial management for MSMEs, android applications or software that can be used for MSME financial bookkeeping, MSME taxes that must be reported, the application of SAK EMKM by MSMEs, neat accounting records for MSMEs, sharing knowledge of accounting for MSME development, and so on. SAK EMKM is much simpler for MSMEs to implement, compared to SAK ETAP. Financial and accounting consultations are constructivist in nature, depending on the reality formed by the Quorawans as MSME actors in the Quora application. This study recommends that the central government and local governments appreciate financial reports on MSMEs that are constructivist and based on SAK EMKM compiled by the Indonesian Institute of Accountants (IAI).
Sharia-Based Economic Development as a Solution to Poverty Reduction in Jember Regency Fauzan; Mauliyah, Nur Ika
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

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

Abstract

Poverty in Jember Regency remains a serious issue, with many people lacking access to resources and economic opportunities. Based on principles of justice and ethical financing, sharia economics offers a promising solution to address this challenge. This study aims to analyze the potential and challenges of sharia-based economic institutions in reducing poverty in Jember Regency. Using a descriptive qualitative approach, the research explored sharia economic models, such as Islamic microfinance institutions, sharia cooperatives, and productive zakat programs, through interviews with 18 informants, observations, and document analysis. The findings show that these institutions empower poor communities by providing microfinance, supporting small businesses, and promoting fair wealth distribution. However, low financial literacy, weak institutional systems, and limited government coordination hinder their effectiveness. The study concludes that strengthening sharia institutions, improving community education, and enhancing collaboration with local government can make sharia economics a sustainable tool for poverty alleviation. Islamic boarding schools, with their strong community ties, play a key role in this process but need better funding and digital tools to expand their impact.
Co-Authors Al Farooqi, Ismail Ana Pratiwi, Ana Andi Rahman Aprilia, Imelda Fabeil, Noor Fzlinda Fauzan Fauzan . Harkaneri Hasanah, Hikmatul Hidayatullah, M.F. Jumaidi, Lalu Takdir Kirom, Eny Aslichatul Latif, Imam Nazarudin Liona Efrina S Masruroh, Nikmatul Maulida, Siti Lailatul Mubarok, Alfa Syah Barra Afsil Nurul Fadhilah Rafidah, Nathania Nur Riesanti Edie Wijaya, Riesanti Edie Siddiqui, Bushra Sinambela, Ella Anastasya Sugiarto, Warga Baroka Suprianik Usman, Zaiton Zahriyah, Aminatus