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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Nyimak: Journal of Communication JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia JAMMI Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Educational Management Research Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing IJEFSD Jurnal Tarbiyatuna
Umaimah, Umaimah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Social Responsibility Model based on The Thoughts of KH Ahmad Dahlan at Muhammadiyah Schools Surianto, Moh Agung; Umaimah, Umaimah
Jurnal Tarbiyatuna Vol 15 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/tarbiyatuna.v15i1.10936

Abstract

There are still few social responsibility practices carried out by school institutions simultaneously, which integrate concern for employees, the poor, orphans and the environment as in the modern concept of Corporate Social Responsibility (CSR). This research aims to formulate a model for developing social responsibility in the Muhammadiyah Gresik charity business, especially in primary and secondary education, by referring to the thoughts of KH Ahmad Dahlan. Using a critical approach, this research seeks to develop a model of social responsibility based on the thoughts of KH Ahmad Dahlan, which has not been widely studied, especially in the Muhammadiyah environment. Data was collected through in-depth interviews, documentation, and focus group discussions (FGD). The results of the research show that the social responsibility program at the Gresik Muhammadiyah Primary and Secondary Education Institution is called School Social Responsibility (SSR), which includes four pillars: quality of service as worship, interaction with the environment (humans), concern for the planet earth , and make other schools partners. Philosophically, the SSR model is based on spiritual motivation, which has significant differences with the modern profit-oriented concept of CSR. Research on social responsibility in educational institutions is still new and limited, which is a new aspect in this research, considering that research on social responsibility is mostly carried out in profit-oriented companies. The contribution of this research can be a reference for a model for implementing social responsibility in other Muhammadiyah school institutions. For future research, a similar model can be developed in other Muhammadiyah organizations, such as universities, hospitals and non-profit organizations outside Muhammadiyah, both in Indonesia and other countries.
Pengaruh Akuntabilitas dan Transparansi Dana Desa Terhadap Kinerja Pemerintah ardiansyah, M. faizin; Umaimah, Umaimah
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.2096

Abstract

The purpose of this study was to examine the effect of accountability and transparency on government performance. The grand theory in this study is the theory of stawarnership which explains the existence of local government as one of the institutions that can be trusted in acting in accordance with its duties and functions that prioritize and prioritize the public interest, provide financial responsibility, so that economic goals, public services and public welfare can be achieved. This study tested the hypothesis by taking samples from Roomo village government employees and Sukamulyo village government employees. The results of the hypothesis test obtained empirical findings that accountability and transparency affect the performance of village government.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Islam, Salma Shahwatul; Umaimah, Umaimah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4940

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, solvabilitas, dan ukuran perusahaan terhadap financial distress pada perusahaan BUMN yang terdaftar di BEI periode 2018-2021, dengan profitabilitas sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data sekunder diperoleh dari laporan tahunan perusahaan BUMN yang dipublikasikan. Hasil penelitian menunjukkan bahwa likuiditas memiliki pengaruh positif dan signifikan terhadap financial distress, sedangkan solvabilitas tidak berpengaruh signifikan. Ukuran perusahaan berpengaruh signifikan terhadap financial distress, sementara profitabilitas tidak mampu memoderasi hubungan antara likuiditas, solvabilitas, dan ukuran perusahaan terhadap financial distress. Penelitian ini memberikan implikasi penting bagi perusahaan BUMN untuk meningkatkan efisiensi keuangan dan mengelola risiko financial distress secara lebih efektif.
PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, AKUNTABILITAS PELAYANAN PUBLIK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Nikmah, Nabila Zahrotun; Umaimah, Umaimah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4956

Abstract

Penelitian ini bertujuan untuk mengidentifikasi hubungan antara kepatuhan wajib pajak kendaraan bermotor dengan faktor-faktor seperti pengetahuan perpajakan, kesadaran wajib pajak, akuntabilitas pelayanan publik, dan penerapan sanksi perpajakan. Kepatuhan wajib pajak kendaraan bermotor merupakan salah satu faktor utama dalam penerimaan pajak daerah di Indonesia, yang sangat dipengaruhi oleh tingkat kesadaran dan pengetahuan perpajakan. Selain itu, akuntabilitas dalam pelayanan publik dan penerapan sanksi perpajakan yang efektif diharapkan dapat meningkatkan tingkat kepatuhan tersebut. Penelitian ini menggunakan pendekatan kuantitatif, dengan mengumpulkan data melalui survei yang dilakukan pada sampel wajib pajak kendaraan bermotor di suatu wilayah. Diharapkan hasil penelitian ini dapat memberikan pemahaman tentang bagaimana keempat faktor tersebut dapat meningkatkan kepatuhan pajak kendaraan bermotor serta menjadi acuan bagi pemerintah daerah dalam merancang peraturan perpajakan yang adil.
PENGARUH LOVE OF MONEY DAN SANKSI PAJAK TERHADAP TAX EVASION DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI Rahmawati, Dinda; Umaimah, Umaimah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5553

Abstract

Dengan menggunakan agama sebagai moderator, penelitian ini berusaha untuk menguji pengaruh hukuman pajak dan keinginan untuk mendapatkan uang terhadap karakteristik yang berhubungan dengan penggelapan pajak. Data utama penelitian ini berasal dari kuesioner dan didasarkan pada pendekatan deskriptif kuantitatif. Metode pengambilan sampel didasarkan pada lemeshow. Kami menggunakan Google Forms untuk mendistribusikan survei dengan menggunakan broadcast chat untuk mengumpulkan data. Terdapat 96 survei yang telah diproses. Analisis pemodelan persamaan struktural digunakan untuk memeriksa data. Penelitian ini menemukan bahwa variabel-variabel yang terkait dengan penggelapan pajak secara signifikan dipengaruhi oleh kecintaan terhadap uang dan sanksi pajak, tetapi baik pengaruh sanksi pajak maupun pengaruh kecintaan terhadap uang terhadap penggelapan pajak tidak dapat dimoderasi oleh religiusitas.
PENGARUH PENGETAHUAN PAJAK DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Anggarwati, Firda; Umaimah, Umaimah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5607

Abstract

Tax compliance with sanctions as a moderation variable is the focus of this study, which also seeks to understand the role of taxpayer socialization and tax expertise. The main data of this study came from questionnaires and were based on a quantitative descriptive approach. The sampling method is based on lemeshow. We use Google Forms to distribute surveys by using broadcast chat to collect data. There are 96 surveys that have been processed. Structural equation modeling analysis is used to examine the data. According to the conclusions of this study, tax socialization significantly affects taxpayer compliance, although tax penalties cannot reduce the effects of tax socialization and tax knowledge. On the other hand, tax knowledge has little influence on taxpayer compliance.
The Role of Forensic Accounting and Investigative Auditing in Improving Fraud Detection: The Moderating Effect of Auditor Professionalism Umniyah, Munifatul; Umaimah, Umaimah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2941

Abstract

This study aims to analyze the effect of forensic accounting and investigative auditing on fraud disclosure, as well as to examine the role of auditor professionalism as a moderating variable. The method used is quantitative with the Partial Least Square (PLS) approach through SmartPLS software. The sample in this study consists of internal and external auditors who have experience in handling fraud. The results of this study indicate that forensic accounting and investigative auditing have a positive and significant effect on fraud disclosure. However, auditor professionalism was not found to moderate the relationship between forensic accounting and investigative auditing and fraud disclosure. These findings indicate that auditors' technical competence in forensic accounting and investigative auditing already encompasses the elements of professionalism required in the fraud detection process. This study provides practical contributions in increasing the focus on developing the technical competence of auditors and expanding theoretical studies in the field of auditing and fraud prevention.
Co-Authors Achmad Jamil Afrina Sari Afsoni, Yayuk Agustin, Risma Dwi Ahmad Toni, Ahmad Amalia, Alviona Rizka Anggarwati, Firda ardiansyah, M. faizin Aska, Ara Faridah Nur Sausan Islam, Salma Shahwatul Jati, Rocky Prasetyo Krishnawati, Wenti Legino, Refeah Maulidiyah, Arista Moh. Agung Surianto Muhammad Akbar Mujaddid, Abdullah Nasichah, Fadlilatun Nasichah Nawiroh Vera Nikmah, Nabila Zahrotun Nur Lailatul Maghfiroh Nyimas Wardatul Afiqoh Putra, Ryanka Dizayani Rahmawati, Dinda Ramadhan, Ahmad Fikri Ramadhani, Tsalisa Rusdiani, Wiwik Sholichah, Amilatus Sholichah, Mu'minatus Sholikhati, Niken Gladis Suwarno Suwarno Tiyastutik, Rifka Firdauzi Tumirin Umniyah, Munifatul Zainita Putri Madurano, Sabrina Zainudin, Mohamad Zahir