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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI SENTRALISASI INVENTORY: JURNAL AKUNTANSI Jurnal Pendidikan Akuntansi dan Keuangan International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Akuntansi AKUNESA Al-Muhasib: Journal of Islamic Accounting and Finance
Iswahyudi, M.
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Determinan Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Menjadi Wajib Pajak Iqbal, Achmad; Narulita, Sari; Iswahyudi, M.
SENTRALISASI Vol 9, No 1 (2020): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.078 KB) | DOI: 10.33506/sl.v9i1.692

Abstract

Untuk melaksanakan kewajiban pajaknya, seseorang atau badan harus terlebih dahulu menjadi wajib pajak. Diharapkan dengan meningkatkan jumlah wajib pajak, pendapatan negara dari sektor pajak juga akan meningkat. Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor penentu kesediaan pelaku UMKM untuk menjadi wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengumpulan data menggunakan teknik survei. Sebanyak 127 UMKM di Banyuwangi adalah sampel penelitian. Analisis data menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa sikap dan kontrol perilaku mempengaruhi minat UMKM untuk menjadi wajib pajak. Penelitian ini juga membuktikan bahwa kontrol perilaku dan minat mempengaruhi perilaku UMKM untuk menjadi wajib pajak. Namun, penelitian ini membuktikan bahwa norma subjektif dan pertanggungjawaban pemerintah tidak mempengaruhi minat.  
SEBUAH ANALISA FRAUD TRIANGLE ‘DETERMINAN FRAUD LAPORAN KEUANGAN PERUSAHAAN PLAT MERAH’ Iswahyudi, M.; Eko S, Priangga
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 4 (2020): JE VOL 8 NO 4 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6310.397 KB) | DOI: 10.35794/emba.v8i4.32328

Abstract

Abstrak : Penelitian ini bertujuan untuk menguji pengaruh stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, target keuangan, sifat industri, efektivitas pengaawasan dan rasionalisasi terhadap tindak kecurangan laporan keuangan. Laporan keuangan merupakan sarana informasi bagi perusahaan kepada para pengguna informasi (pemerintah, investor, masyarakat, manajemen). Tentunya karena sebagai alat informasi baik kedalam ataupun keluar perusahaan, laporan keuangan rentan untuk dimanipulasi. Manipulasi terjadi karena adanya peluang, tekanan dan rasionalisasi. Penelitian ini dilakukan pada perusahaan BUMN. Hasil penelitian menunjukkan bahwa variabel kebutuhan keuangan individu dan rasionalisasi berpengaruh terhadap tindak kecurangan laporan keuangan. Hal ini berarti ketika manajemen membutuhkan uang untuk keuntungan pribadinya dan auditor tidak dilakukan penggantian maka manajemen akan melakukan tindak kecurangan keuangan dengan cara melakukan manipulasi laporan keuangan. Sedangkan variabel lain stabilitas keuangan, tekanan eksternal, target keuangan, sifat industri dan efektivitas pengawasan tidak menjadi faktor penyebab dilakukannya tindak kecurangan laporan keuangan. Kata Kunci : Fraud, Fraud Triangle Theory, Laporan Keuangan Abstract : This study aimed to examine the effect of financial stability, external pressure, individual financial needs, financial targets, the nature of the industry, the effectiveness of supervision and the rationalization of fraudulent financial statements. Financial reports are a means of information for companies to information users (government, investors, society, management). Of course, because as a means of information both inside and outside the company, financial reports are vulnerable to manipulation. Manipulation occurs because of opportunities, pressure and rationalization. This research was conducted at state-owned companies. The results showed that the variables of individual financial needs and rationalization had an effect on fraudulent financial statements. This means that when management needs money for personal gain and the auditor is not replaced, management will commit financial fraud by manipulating financial statements. Meanwhile, other variables of financial stability, external pressure, financial targets, the nature of the industry and the effectiveness of supervision were not factors causing financial report fraud. Keywords: Fraud, Fraud Triangle Theory, Financial Report
Mapping Sustainable Development Goals (SDGs) Research Landscape in Indonesia: A Bibliometric Analysis Farida, Wiwik Mukholafatul; Iqbal, Achmad; Iswahyudi, M.
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.69422

Abstract

Sustainable Development Goals (SDG's) is a global issue and has become the target of various country leaders, including Indonesia. Sustainable Development Goals has become a research topic that continues to increase since 2016 in Indonesia. As a developing country, Indonesia has complex challenges in achieving sustainable development. This study aims to see how research conducted by academics, researchers, and practitioners in Indonesia has contributed to the achievement of these sustainable development goals. Bibliometric analysis was used to achieve the research objectives through descriptive analysis and network analysis. Data analysis includes descriptive analysis and network analysis. The results showed that the trend of SDG's research in Indonesia continued to increase from 2016 to 2024. The results also show that some research themes related to SDG's in Indonesia need greater attention related to themes such as Jakarta, water management, water supply, biodiversity, deforestation, and livehood. This is because research related to SDGs in Indonesia is still centred on the realm of government.
Pengaruh Belanja Modal, Belanja Pemeliharaan serta Belanja Barang dan Jasa Terhadap Realisasi Anggaran Pemerintah Desa Rohmah, Nailatur; Wisdaningrum, Oktavima; Iswahyudi, M.
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i1.66

Abstract

This study aims to examine the effect of capital expenditure, maintenance expenditure, and goods and services expenditure on the realization of the village government budget. The basis of this research is Village Law No.6 which demands village transparency on the realization of the DD Budget to the community. The data used in this study are primary data using a questionnaire method. The object of this research is the village government in the electoral area II of the Banyuwangi Regency. The number of the objects of this research is 54 villages, and the respondents in this study are the village treasurers. The sample used is full sampling, where all populations are used as criteria and analyzed using classical assumption techniques, multiple linear regression analysis, and hypothesis testing. The results of this study partially with the test show that capital expenditure has a positive effect on the realization of orchids, maintenance expenditure has no effect on budget realization, and goods and services expenditures have no effect on budget realization, while simultaneously with the F test it shows that capital expenditure, expenditure Maintenance and Expenditures for Goods and Services affect the Budget Realization.
Technology Acceptance Model: Intention Implementation E-Government System Rohman Taufiq, Abd; Iswahyudi, M.
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21256

Abstract

This study aimed to examine the effect of perceived usefulness, ease of use on the attitudes and interests of accounting students in using the online learning system (e-learning) with the addition of gender as a moderating variable. E-learning is a system used by educational institutions in Banyuwangi to conduct distance learning, which was initially implemented due to the COVID-19 pandemic, so learning must be done online inevitably. Online learning is something new, which of course for accounting students will be very difficult considering that in accounting requires a lot of understanding of calculations. The research sample was users of e-learning accounting students at universities in Banyuwangi. Data analysis used Partial Least Square with warpPLS version 3.0 software. The results showed that perceived usefulness was a determinant of the attitudes and interests of accounting students in using e-learning, which in turn, the attitudes of users would determine students' interest in using e-learning. This study also proves that perceived ease of use does not affect accounting students' attitudes in using e-learning. In addition, this study also found that gender did not moderate the relationship between perceived ease of use and usefulness of student attitudes in using e-learning.
Digitalisasi Pencatatan Keuangan Usaha Kecil Mikro dan Menengah (UMKM): Perlukah? Rahman Hakim, Arif; Narulita, Sari; Iswahyudi, M.
Jurnal Akuntansi Vol 12 No 3 (2024): AKUNESA (Mei 2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v12n3.p331-337

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh digitalisasi laporan keuangan terhadap efisiensi dan efektivitas UMKM serta menganalisis keuntungan dan tantangan yang dihadapi UMKM dalam mengadopsi digitalisasi laporan keuangan. UMKM di Indonesia memiliki peranan penting dalam perekonomian nasional, namun mereka masih menghadapi kendala dalam manajemen keuangan. Digitalisasi laporan keuangan dapat membantu UMKM dalam pengelolaan keuangan yang lebih mudah, cepat, dan akurat. Namun, terdapat pula tantangan dan hambatan yang harus diatasi, seperti biaya investasi, keamanan data, dan keterbatasan pengetahuan teknologi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian cross-sectional. Sampel diambil dengan teknik purposive sampling dengan kriteria sebagai berikut: (1) UMKM yang telah melakukan digitalisasi laporan keuangan, (2) UMKM yang bergerak di berbagai sektor usaha, dan (3) UMKM yang berdomisili di beberapa kota besar di Indonesia. Penelitian ini dilakukan dengan metode kualitatif dengan melakukan wawancara mendalam kepada UMKM di Banyuwangi. Hasil wawancara kemudian dikelompokkan menjadi bagian-bagian tertentu mengenai manfaat yang dirasakan UMKM ketika menerapkan digitalisasi pada sisi keuangan usaha. Hasil penelitian menunjukkan bahwa UMKM merasa bahwa dengan melakukan pencatatan keuangan lebih menunjukkan hasil (laba atau rugi) yang sebenarnya tanpa kira-kira. Selain itu, pencatatan keuangan secara digital memudahkan pemilik untuk dapat memantau, merencakan dan mengalokasikan keuangan lebih baik Sehingga mampu memberikan manfaat yang lebih besar bagi kemajuan UMKM kedepan. Akhirnya penelitian ini mampu menjawab akan perlunya pencatatan keuangan UMKM secara digital.
INTEREST IN IMPLEMENTATION OF FINANCIAL INFORMATION SYSTEMS FOR SME’S Iswahyudi, M.; Hurotul'Aini, Winda; Narulita, Sari
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 2 (2023): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i2.655

Abstract

This study aims to determine the interest of SMEs in using accounting information systems. The interest of MSME actors is measured using the effectiveness of the implementation of financial information systems. In addition, the attitude variable is used to bridge the relationship between the perceptions of MSME actors related to ease of use, usability, risk and trust in the effectiveness of the information system used. The survey method using a questionnaire was used in this study. the results of the study show that attitude determines the effectiveness of the implementation of financial information systems by MSME actors. This study also found that in order to bring out a positive attitude from users of financial information systems, it is necessary to pay attention to the usefulness of financial information systems that are created and trusted by MSME actors.
Pengaruh Belanja Modal, Belanja Pemeliharaan serta Belanja Barang dan Jasa Terhadap Realisasi Anggaran Pemerintah Desa Rohmah, Nailatur; Wisdaningrum, Oktavima; Iswahyudi, M.
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i1.66

Abstract

This study aims to examine the effect of capital expenditure, maintenance expenditure, and goods and services expenditure on the realization of the village government budget. The basis of this research is Village Law No.6 which demands village transparency on the realization of the DD Budget to the community. The data used in this study are primary data using a questionnaire method. The object of this research is the village government in the electoral area II of the Banyuwangi Regency. The number of the objects of this research is 54 villages, and the respondents in this study are the village treasurers. The sample used is full sampling, where all populations are used as criteria and analyzed using classical assumption techniques, multiple linear regression analysis, and hypothesis testing. The results of this study partially with the test show that capital expenditure has a positive effect on the realization of orchids, maintenance expenditure has no effect on budget realization, and goods and services expenditures have no effect on budget realization, while simultaneously with the F test it shows that capital expenditure, expenditure Maintenance and Expenditures for Goods and Services affect the Budget Realization.
Co-Authors Achmad Iqbal Arif Rahman Hakim Eko S, Priangga Farida, Wiwik Mukholafatul Hurotul'Aini, Winda Rohmah, Nailatur Rohman Taufiq, Abd Sari Narulita Wisdaningrum, Oktavima