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ENHANCING STROKE PATIENT SATISFACTION THROUGH SERVICE QUALITY, TRUST, AND PATIENT-CENTERED CARE Zaim Tsaqif Qisthi Haidi; Diyah Probowulan; Haris Hermawan
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.9952

Abstract

Patient satisfaction is an essential indicator of healthcare performance, particularly in stroke care, which involves complex and long-term treatment. This study examines the effects of service quality and trust on stroke patient satisfaction, with Patient-Centered Care (PCC) as a mediating variable, at RSI PKU Muhammadiyah Pekajangan Pekalongan. Using a quantitative explanatory approach, data were collected from 150 stroke patients through structured questionnaires selected via proportional and purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that service quality has a significant positive effect on patient satisfaction and PCC. Trust significantly influences PCC but does not directly affect patient satisfaction. PCC has a significant positive effect on patient satisfaction and mediates the relationships between service quality and satisfaction as well as between trust and satisfaction. These results emphasize the importance of enhancing service quality and trust through patient-centered care implementation to improve stroke patient satisfaction and healthcare service outcomes.
Mentoring SCA Berbasis Web Madinapay Pada AUMDik Se-Kab. Banyuwangi Diyah Probowulan; Retno Murwanti
Jurnal Pengabdian Masyarakat Manage Vol. 5 No. 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v5i2.1767

Abstract

Muhammadiyah is a da'wah organization that devotes itself to teaching life based on tawhid and renewal, amar ma'ruf nahi mungkar. Muhammadiyah's education reform aims to unify religion and values and advance the education system. The Council of Education is working hard to improve Amal Usaha Muhammadiyah's (AUM) management in education, especially in the financial management of elementary, junior high, and high school. AUM financial management has improved, but not optimally because AUMDik in Banyuwangi Regency still has not operationalized its financial reporting through the Madinapay website. The results of the current situation analysis of LPPK East Java are (1) LPPK has made efforts to realize effective, efficient and accountable financial governance by creating a budget plan program for Muhammadiyah East Java schools and making financial reporting applications; (2) LPPK has not completed the application with manual guidance; (3) LPPK has carried out system socialization to Muhammadiyah Schools, but the results are not optimal because Muhammadiyah schools in East Java do not use the application until now. The results of service activities at AUMDik in Banyuwangi Regency, especially school treasurers, 1) partners have increased their ability to operate the Madinapay website, 2) some partners already have an integrated financial system but have not been integrated with stakeholders.
Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2821

Abstract

This study aims to assess, firstly, the potential for taxpayers' non-compliance from previous studies that are dominant between tax avoidance and tax evasion due to active resistance in the taxation system in Indonesia. Secondly, it also tries to assess and parse the ability of the taxation system in Indonesia to prevent taxpayers from being disobedient. This study used a meta-analysis for the data analysis with the moderating variable regression equation of the taxation system. The results show that high tax sanctions and stable financial conditions can minimize the potential for tax non-compliance, while the quality of tax services, compliance costs, and tax socialization from 12 study samples have not been able to be used as factors to reduce the potential for tax non-compliance. This study also identifies the tendency of tax non-compliance behavior to be dominated by tax evasion. The originality of this study lies in using the meta-analysis method and using a dummy on the dependent variable to see the potential for non-compliance between tax avoidance and tax evasion. The implications of this study provide important insights for policymakers and government leaders in designing fiscal policies to minimize the social phenomena of tax non-compliance and build a tax compliance mindset and also redesign a tax system that is more credible, easy to understand, and prevents loopholes a system that the taxpayer can utilize.
Edukasi Money Safe Elektric pada Siswa SD Muhammadiyah Kaliwates Diyah Probowulan; Ari Sita Nastiti; Nina Martiana
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Maret 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i3.1895

Abstract

Kegiatan pengabdian masyarakat ini bertujuan memberikan edukasi mengenai pengelolaan uang dan penggunaan alat Money Safe Electric kepada siswa SD Muhammadiyah Kaliwates Jember untuk meningkatkan literasi keuangan dan rasa aman dalam menyimpan uang. Urgensi kegiatan ini didasari oleh rendahnya pengetahuan siswa tentang pentingnya pengelolaan uang secara aman dan efektif, serta minimnya penggunaan teknologi sederhana yang dapat membantu pengelolaan tersebut sejak dini. Metode yang digunakan berupa penyuluhan interaktif, demonstrasi penggunaan Money Safe Electric, dan praktik langsung oleh siswa. Luarannya berupa peningkatan pemahaman peserta tentang manajemen uang, keterampilan penggunaan Money Safe Electric, dan peningkatan kesadaran keamanan finansial sejak dini. Kegiatan ini diharapkan dapat memberikan kontribusi nyata dalam membentuk karakter literasi keuangan anak yang berkelanjutan dan mendukung misi pendidikan inklusif serta inovatif di SD Muhammadiyah Kaliwates.
Psychometric Scale of Tax Compliance Potential Clusters of Prospective Taxpayers Diyah Probowulan; Retno Murwanti
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16248

Abstract

This study explores the potential for enhancing tax compliance among prospective taxpayers in Indonesia by developing a psychometric scale that measures psychological factors influencing compliance behaviour. The research was conducted at the University of Muhammadiyah Jember with 225 Accounting Study Program students, who were selected purposively because they represent a relevant group of future taxpayers with foundational knowledge of taxation and financial literacy, making them an appropriate context for examining tax compliance potential. Using a quantitative approach and a structured questionnaire, the study measured intelligence, personality, and skills as independent variables, with tax compliance potential (PTC) as the dependent variable. The findings indicate that intelligence and personality do not have a significant effect on tax compliance potential, whereas skills show a strong positive correlation and significant influence, suggesting that practical competencies in tax administration and the use of tax-related technology are crucial for improving compliance among prospective taxpayers. These results are closely linked to contemporary tax compliance issues in Indonesia, where administrative capability and digital literacy are increasingly important in supporting effective tax systems. By situating the research within an educational setting and aligning the methodological choices with the characteristics of the respondents, this study contributes to a deeper understanding of tax compliance behavior through a psychometric framework. It underscores the importance of a holistic approach to tax education that not only considers individual traits but also emphasizes skill development, social norms, and curriculum-based interventions to strengthen future taxpayers’ compliance behavior.
Human Resources and Local Revenue Optimization: Insights from a Phenomenological Inquiry Susilowati Susilowati; Diyah Probowulan; Abadi Sanosra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10238

Abstract

This study explores how human resources (HR) interpret and perform their strategic roles in optimizing Local Own-Source Revenue (PAD) at the Regional Revenue Agency (Bapenda) of Bondowoso Regency. PAD plays a significant role in supporting regional fiscal independence, yet its achievement relies heavily on employee competence, work motivation, digital readiness, and collaboration across institutions. Using a phenomenological approach, the research captures the lived experiences of internal actors (Bapenda employees) and external stakeholders such as taxpayers, partner institutions, and local government units. Data were collected through in-depth interviews, observations, and document reviews, and analyzed using coding techniques. The findings reveal seven central themes: HR competency, training and development, motivation and incentives, digital capability, collaboration, regulatory constraints, and managerial innovation. The study highlights that PAD optimization requires not only technical proficiency but also adaptive behavior, communication effectiveness, and supportive organizational and regulatory environments. This research provides practical insights for improving HR management in regional revenue institutions and contributes to a deeper understanding of the human-centered aspects of public-sector revenue performance
Dampak Sosialisasi Insentif Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Di Kabupaten Jember Purwati, Nunung; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
Borobudur Accounting Review Vol. 2 No. 2 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.7548

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui besaran pengaruh sosialisasi melalui edukasi, media sosial, keterampilan komunikasi dan insentif pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Jember. Penelitian ini menggunakan metode kuantitatif. Pengumpulan data dilakukan dengan menyebarkan kuesioner menggunakan google form. Data dianalisis menggunakan IBM SPSS Statistics 20. Populasi pada penelitian ini adalah seluruh wajib pajak kendaraan bermotor di Kabupaten Jember Tahun 2017-2021 yang berjumlah 4.109.741. Sampel penelitian yang digunakan sesuai dengan perhitungan rumus slovin sebesar 99,9 (dibulatkan 100) atau respondennya sebesar 100. Teknik pengambilan sampel pada penelitian ini adalah menggunakan convenience sampling. Variabel pada penelitian ini adalah pengaruh edukasi, media sosial, keterampilan komunikasi, insentif pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Jember. Hasil penelitian menunjukkan bahwa edukasi tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor. Sedangkan pada media sosial, keterampilan komunikasi dan insentif pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor.
Co-Authors ., Nina Abadi Sanosra Abd. Rasyid Syamsuri Abdillah, M.Rickwan Achmad Hasby Abdillah Achmad Syahfruddin Zulkarnaenni Achmad Syahfrudin Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Ade Puspito Adilah Fauza Ahmad Syahfrudin Zulkarnnaeni Al Munawaroh, Nur Siti Aldi Noviansyah Aldi Putra Fajariyanto Andrian Kurniawan Anisaul Fadila Sandi Anna Marina Ari Sita Nastiti Aspirandi, Rendy Mirwan Astrid Mahara Astrid Maharani Dany Panji Guritno Darmawan, Dimas Wahyu Dea Auliya Raafiatus Sholiha Desi Alfiatus Sarifah Desta Retno Mudma’inah Devi Wulandari Didik Eko Pramono Dimas D K Dimas Dwi Oktavian Dimas Dwi Oktavian Dimas Wahyu Darmawan Dwi Cahyono DWI CAHYONO DWI CAHYONO Efa Winarti Efendi, Febian Dwi Ekayanti, Reza Indriana Ayuda Elen Yuri Astia Ella Wahyu Ningtiyas Erike Fitriana Erlin Amma Wahyuni E. L. Erma Wulandari Erma Wulandari FA, Ibna Kamelia Fauza, Adilah Febian Dwi Efendi Febri Prasetyo Feti Fatimah Fian Handayani Firda Novianti Afkarina Fitrih Helmiyati Fityan Izza Noor Abidin Halimatus Sa’diyah Handayani, Fian Haris Hermawan Hidayah, Muhammad Rofiq Hidayat, Cahya Tri Bagus Holifah, Nur Ibna Kamelia FA Ikmalus Sholihin Inka Ramadhani Jati Iqbal Afif Amrullah Iwan Bagus Zulfikri Kholidiyyah Ainur Latif Kurniawan, Andrian Latif, Kholidiyyah Ainur M.Rickwan Abdillah Maghfiroh Noviandari Mahara, Astrid Maharani, Astrid Maharani, Astrid Marolop Bungaran Tua Situmorang Martiana, Nina Meysa Sita Irfani Mirwan, Rendy Mochamad Ermawan Moh. Halim Mudma’inah, Desta Retno Mufarida, Nely Ana Muh Nur I.F Muhammad Rofiq Hidayah Murwanti, Retno Mustofawi, Azzahra Zahida Naili Nur Arifah Wahidah Nelvin Puji Rahayu Nia Amelia Damayanti Nina . Nina M Nina M Nina Martiana Nina Martiana Ningtiyas, Ella Wahyu Nisa, Nur Fadilatun Nova Rofikah Nur Holifah Nur Siti Al Munawaroh Nursaid Nursaid Octavia Paramitha Oktavianto, Hardian Paramitha, Octavia Pramono, Didik Eko Prastika, Dea Safila Purwati, Nunung Putra, Dhian Wahana Rahayu, Nelvin Puji Rahmatullah, Abdul Aziz Rahmatullah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Ridwan Muhammad Riski, Tiara Riyanto Setiawan Rofikah, Nova Saiful Bahri Sandi, Anisaul Fadila Sarifah, Desi Alfiatus Sholihin, Ikmalus Siswanto, Edy Sita Irfani, Meysa Susbiyani, Arik Susilowati Susilowati Susilowati Tara Ayu Adevia Putri Tiara Riski Tuti Amalia Vian Widiastutik Vika Rofiani Wiwik Puji Andriani Yosky Margaretha Claudia Putri Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Yundari, Yundari Z, Achmad Syahfrudin Zaim Tsaqif Qisthi Haidi Zulkarnaeni, Achmad Syahfrudin Zulkarnnaeni, Achmad Syahfrudin