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All Journal Jurnal Ekonomi Modernisasi JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Ekonomi Islam JMM (Jurnal Masyarakat Mandiri) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Kumawula: Jurnal Pengabdian Kepada Masyarakat KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Mitra Mahajana: Jurnal Pengabdian Masyarakat El-Aswaq e_Jurnal Ilmiah Riset Akuntansi Pena Dimas: Jurnal Pengabdian Masyarakat Jurnal of Islamic Economic Studies
Arista Fauzi Kartika Sari
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Pengaruh Pemahaman Peraturan, Sanksi, Tarif, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di E-Commerce (Studi Kasus Terhadap Pengusaha di Platform Online Shopping) Luthfiyah, Mitha Faridatul; Mawardi, M. Cholid; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The Indonesian government has been motivated to control the tax aspects of the E-commerce transactions to optimize future tax collection due to the increasing expansion of E-commerce in the country. Tax revenue from E-Commerce entrepreneurs has not achieved 100% despite the fact that the tax sector produces more revenue than any other sector due to a number of ongoing challenges, such as low tax sanctions, high tax rates, taxpayer ignorance that may impact taxpayer compliance, and lack of understanding of tax regulations. This study looks at how taxpayer compliance of E-Commerce users is affected by their knowledge of tax regulations, tax sanctions, tax rates, and taxpayer awareness. By using purposive sampling methodology, a quantitative approach with a total of 130 respondents. This study found that taxpayer understanding, tax rates, tax penalties, and tax regulation understanding have an impact on how compliant e-commerce users are. The factors of tax rates and taxpayer awareness do not have a substantial impact on taxpayer compliance of E-Commerce users, but the variables of understanding tax regulations and tax penalties have a positive and significant effect on the compliance of E-commerce user taxpayers.Keywords: Taxpayer compliance, taxpayer awareness, tax regulations understanding, tax penalties, tax rates.
Pengaruh Lingkungan Kerja, Penghargaan Finansial, dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Akuntansi Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang) Putri, Venni Endina; Mawardi, M. Cholid; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research aims to determine how the influence of work environment, financial rewards, and labor market considerations on accounting students' career choices as public accountants. This research is a type of quantitative research, using 141 students of the Islamic University of Malang Accounting Study Program class of 2019 as a sample in this study. The data was collected using a questionnaire utilizing Google Forms with a Likert scale, namely 1 strongly disagree, 2 disagree, 3 neutral, 4 agree, and 5 strongly agree. Based on the results of research on the Accounting study program students class of 2019, it was found that the work environment obtained a significance value of 0.000 <0.05, so H0 was rejected and H1a was accepted, the financial reward variable obtained a significance value of 0.001 <0.05, so H0 was rejected and H1b was accepted, the job market consideration variable obtained a significant value of 0.000< 0.05, H0 was rejected and H1c was accepted. Based on this explanation, it can be said that the work environment, and financial rewards, and the job market Considerations affect the career choice of accounting students as public accountants.Keywords: Work environment, financial rewards, labor market considerations, career selection of accounting students as public accountants.
Pengaruh Tingkat Penghasilan, Sanksi Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Pratama Gresik) Febriyanti, Sintya Ayu; Sari, Arista Fauzi Kartika; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of income levels, tax sanctions and tax knowledge on individual taxpayer compliance (a case study at KPP Pratama Gresik). The independent variables in this study are the level of income, tax sanctions and knowledge of taxation while the dependent variable is individual taxpayer compliance. This type of research is quantitative research, because the data used is in the form of numbers and numbers. Source of data in this study is primary data with data collection methods in the form of questionnaires. The population in this study are individual taxpayers who are registered at KPP Pratama Gresik. The data collection technique uses the slovin formula. Based on this method, the number of individual taxpayers used is 100 respondents. The hypothesis was tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 25. The results showed that the income level variable had no effect on individual taxpayer compliance (0.567 > 0 .05), the tax penalty variable has a positive and significant effect on taxpayer compliance (0.007 <0.05), and the tax knowledge variable has a positive and significant effect on taxpayer compliance (0.033 <0.05).Keywords: Income level, tax sanctions, tax knowledge and individual taxpayer compliance 
Analisis Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Pendapatan Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB) Pasca Pandemi Covid-19 di Kecamatan Pakisaji Kabupaten Malang Thoyibah, Habibatut; Diana, Nur; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The purpose of this study was to examine tax knowledge, tax sanctions and taxpayer income on land and building tax payments in Pakisaji District, Malang Regency. This type of research is a correlational quantitative. The population in this study is land and building tax payers in Pakisaji District, Malang Regency. The sample in this study were 120 respondents from Jatisari village who were taken using the slovin formula using purposive sampling technique. The analytical method in this study uses multiple linear regression analysis and uses several types of tests such as instrument tests which consist of validity and reliability tests, normality, classical assumptions consisting of multicollinearity and heteroscedasticity, and hypotheses f, (R2) and partial (t). The test results show that the variables of knowledge of taxation, tax sanctions, and taxpayer income partially have a positive and significant effect on compliance with paying land and building taxes.Keywords: Tax Knowledge, Tax Sanctions, Taxpayer Income, Compliance
Pengaruh Literasi Keuangan, Inklusi Keuangan, Akses Permodalan, dan Penggunaan E-commerce Terhadap Kinerja UMKM (Studi Pada Pelaku UMKM di Kabupaten Blitar) Reza, Oktayuan Nanda; Mawardi, M. Cholid; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research explores the impact of financial literacy, financial inclusion, access to capital, and the use of e-commerce on UMKM performance in Blitar Regency. The study utilized a quantitative approach, gathering information through a questionnaire that employed a Likert scale for responses. The sample for this study consisted of 100 MSMEs from Blitar Regency, all of which were registered with the Blitar Regency Cooperatives and SME Office. The data underwent analysis using the SPSS software, specifically version 25. The findings indicate that financial literacy, financial inclusion, access to capital, and the use of e-commerce collectively exert a significant influence on UMKM performance. Notably, each of these factors—financial literacy, financial inclusion, access to capital, and the use of e-commerce—contributes positively and markedly to the improvement of UMKM performance.Keywords: UMKM performance, financial literacy, financial inclusion, access to capital, use of e-commerce
Pengaruh Literasi Keuangan, Sikap Keuangan dan Pengetahuan Keuangan Terhadap Perilaku Manajemen Keuangan Mahasiswa Jurusan Akuntansi Universitas Islam Malang Angkatan Tahun 2019 Alfitra, Muhammad Syahrevi; Sari, Arista Fauzi Kartika; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

In this world money is always related to humans in everyday life to meet their needs. In the use of money, there are differences between one and the other so that some are wise to use money properly and some are not. To avoid bad financial control, one must manage finances well. The purpose of this study was to determine the effect of financial literacy, financial attitudes and financial knowledge on financial management behavior of students majoring in accounting at the Islamic University of Malang. Sampling obtained 80 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that Financial Literacy, Financial Attitudes and Financial Knowledge have a significant positive effect on Financial Management Behavior. Financial Literacy has a significant positive effect on Financial Management Behavior. Financial Attitude has no significant effect on Financial Management Behavior. Financial Knowledge has a significant positive effect on Financial Management Behavior.Keywords: Financial Literacy, Financial Attitude, Financial Knowledge, Financial Management Behavior.
Pengaruh Tingkat Suku Bunga, Inflasi, dan Indeks Dow Jones terhadap Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia Prahasti, Rahma Amirah; Mahsuni, Abdul Wahid; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The progress of the capital market in Indonesia is supported by the need for capital which shows an increasing amount. The development of the capital market can be identified and observed from the fluctuations in the Jakarta Composite Index (IHSG) on the Indonesia Stock Exchange. Stock prices that are constantly changing will also affect the Jakarta Composite Index (IHSG). The movement of the Composite Stock Price Index (IHSG) can be influenced by several factors, such as macroeconomic factors including interest rates, inflation and there is also a foreign index, namely the Dow Jones index. Due to the weaknesses of previous research, this study aims to conduct further research on the effect of Interest Rates, Inflation and the Dow Jones Index on the JCI on the IDX in 2015-2019. The data analysis method used in this study is quantitative data analysis using multiple linear regression analysis. Testing the data used is testing the simultaneous hypothesis (Test F) and testing the partial hypothesis (Test t). The results of this study indicate that the variable Interest Rate and Inflation have a negative and significant influence on the JCI, while the Dow Jones Index has a positive and significant influence on the JCI.Keywords: BI rate, inflation, the dow jones index, and the combined stock price index.
Perluasan Pangsa Pasar Produk UMKM Selama Pandemi Covid-19 melalui Pemanfaatan Marketplace Fakhriyyah, Dewi Diah; Sari, Arista Fauzi Kartika; Damayanti, Lucky Ayu; Susilawati, Mardhani
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 2 No. 3 (2021)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v2i3.13197

Abstract

Pandemi Covid-19 memberikan dampak di berbagai aspek, salah satunya yaitu aspek ekonomi. Menjadi suatu tantangan baru, khususnya bagi para pelaku UMKM agar bisa mempertahankan ekonomi di tengah pandemi saat ini. Tidak sedikit UMKM yang menjadi pasif bahkan terpaksa terhenti akibat terdampak pandemi Covid-19. Keputusan pemerintah dalam memberlakukan pembatasan kegiatan secara tidak langsung menyebabkan daya beli konsumen melemah, sehingga itu juga berdampak pada turunnya tingkat penjualan produk-produk UMKM, belum lagi jika mereka (pelaku UMKM) harus menghadapi persaingan pasar. Selain itu, yang menjadi kendala adalah tidak semua pelaku UMKM melek teknologi, sedangkan di masa pandemi seperti saat ini semuanya dijangkau serba online, khususnya para konsumen lebih memilih membeli kebutuhan mereka secara online. Maka dari itu, kami mencoba untuk membantu salah satu UMKM di Desa Sumbersekar, Kec. Dau, Kab. Malang, Jawa Timur, yaitu UMKM yang memproduksi telur asin dalam upaya meningkatkan penjualan dengan memperluas pangsa pasar melalui pemanfaatan marketplace. Pada tahap pertama, kami melakukan sosialisasi atau pengenalan terkait berbagai macam platform (marketplace) terkini beserta masing-masing keunggulannya. Pada tahap kedua, kami membantu pelaku UMKM dalam pembuatan akun merchant pada marketplace dan akun media sosial terkini yang dapat menunjang perluasan pangsa pasar serta memudahkan pelaku UMKM dalam mempromosikan produknya. Pada tahap ketiga, kami menjelaskan kepada pelaku UMKM tentang bagaimana cara mengelola akun marketplace dengan baik, serta pentingnya melakukan promosi atau iklan secara berkala guna meningkatkan engagement rate. Harapan kami, setelah melakukan berbagai tahapan di atas dapat membantu pelaku UMKM dalam meningkatkan penjualannya, serta mempertahankan usahanya di tengah pandemi covid-19.
Pemberdayaan relawan pajak dalam menumbuhkan kesadaran pajak bagi milenial Sari, Arista Fauzi Kartika; Abdul Afrillah Nur Sugeng; Febriyanti, Sintya Ayu; Saida, Surya; Inayah; Mufarohah, Risma; Komariyah, Rizkiyatul; Nur Z N, Maulidia; Faturrohma, Sari; Indriyani, Devi Fajar; Nadhiro', Hanifah Ainun
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 4 No. 1 (2023)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v4i1.19250

Abstract

Indonesia. Pasalnya musibah pandemi Covid-19 yang melanda dunia termasuk di Indonesia masih belum saja usai. Dampak dari pandemi Covid-19 memberikan pengaruh yang sangat besar di seluruh aspek kehidupan masyarakat, khususnya bidang perekonomian. Perekonomian masyarakat begitu terdampak dengan lesunya pertumbuhan ekonomi di masa pandemi ini. MoU antara DJP dan Kemenristekdikti, yakni MoU-21/MK.03/2014, 13/X/NK/2014 tanggal 17 Oktober 2014 tujuan dari nota kesepahaman adalah meningkatkan kesadaran pajak melalui pendidikan. Telah mengeluarkan banyak program sebagai upaya membangkitkan kesadaran Wajib Pajak, salah satunya adalah program inklusi Pendidikan Perpajakan di tingkat Perguruan Tinggi dalam tahap awal ini, Tax Center Universitas Islam Malang melakukan koordinasi dengan Kanwil DJP Jatim III terkait program Relawan Pajak, jumlah Relawan Pajak yang dibutuhkan, dan lokasi asistensi. Setelah mendapatkan informasi yang cukup Tax Center melakukan publikasi melalui social media kepada mahasiswa Universitas Islam Malang yang sudah menempuh mata kuliah perpajakan pada tanggal 30 November s.d 05 Desember 2021.tahap rekrutmen dibagi menjadi tiga tahap yaitu: Seleksi Administrasi, Tes Tulis, & Wawancara. yang kedua adalah tahap pelatihan, Dan yang terakhir adalah tahapan praktik lapangan.
Pembuatan Hidrogel sebagai Media Tanam untuk Meningkatkan Nilai Estetika Sari, Arista Fauzi Kartika; Halim, Abd; Kholifah, Adilla; Hamzah, Afdal; Fahira, Ainun; Putra, Dipo Dwitanto Amir; Soeharto, Dwiky Oktovany Israa; Ambarwati, Fadyah Alya; Ula, Lailatul Mukaromatul; Maulana, Muhamad Yusriel; Kamila, Nurul Fitrotul; Amalia, Zahrotul
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 3 No. 4 (2022)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v3i4.19463

Abstract

Mahasiswa KSM Universitas Islam Malang mengusung program kerja yakni sosialisasi pembuatan hidrogel sebagai media tanaman hias. Program ini merupakan upaya untuk meningkatkan pengetahuan tentang budidaya tanaman hias menggunakan media hidrogel maka dilakukan dengan cara bekerjasama dengan ibu -ibu PKK (Pemberdayaan Kesejahteraan Keluarga) di dusun Durek, Kecamatan Bumiaji, Kota Batu.Aktivitas kegiatan ibu-ibu PKK di dusun durek. Tujuan dari kegiatan sosialisasi pembuatan hydrogel sebagai media tanam untuk meningkatkan pengetahuan tentang budidaya tanaman hias menggunakan media hidrogel maka dilakukan dengan cara bekerjasama dengan ibu-ibu PKK di dusun Durek, Kecamatan Bumiaji, Kota Batu.Pelaksanaan kegiatan pada hari Minggu 20 Agustus 2022. Pelaksanaan Kegiatan yang dilakukan terdiri dari 2 metode yaitu medote sosialisasi cara pembuatan dan macam-macam tanaman yang dapat digunakan untuk hidrogel dan metode diskusi. Dari hasil pengabdian banyak pengalaman dan manfaat yaang diperoleh. Ibu-ibu PKK sangat antusias mengikuti praktek atau pendampingan karena budidaya tanaman hias dengan dengan media hydrogel merupakan ilmu baru.
Co-Authors Abdul Afrillah Nur Sugeng Afifudin Afifudin Agustin Nilamsari Ahmad Alvin Ahludz Dzikrillah Ahmad Zakqi Dinal Falakh Ahsani Taqwiem Aldo Gumelang Wibiandika Alfian Shofi Alhamzah Alfitra, Muhammad Syahrevi Ali Fikri, Moch. Fanni Alivia Nur Yuana Alvionita, Eka Amalia Belladina Amalia, Zahrotul Ambarwati, Fadyah Alya Aminatus Zahro AMINATUS ZAHRO, AMINATUS Anik Malikah Arini Fitria Mustapita Arisandi, Modelan Bilallimanto Yovi Arum Alphinia Aviyanti Deah Azzaroh Azri, Nur Azzaroh, Aviyanti Deah Baiq Sonia Toin Brilliant Imani Harlistina Bulharis Bulharis Clarissa Frisma Adinda Damayanti, Lucky Ayu Danang Guntoro Dandi M Ilham Dedi Mizwar Umar Devi Kartikasari Devinda Larasati DEWI DIAH FAKHRIYYAH Diyah Anisa Diyan Ratna Widiyanti Dwi Shindi Syafriyanti Dwiyani Sudaryanti Dyah Pitaloka Eka Susi Indriani Endang Purnama Sari Erfan Efendi Erik Setiyawan Erni Eris Setiawati Erya Santi Safitri Fahira, Ainun Farhan Faris Afif Faturrohma, Sari Febriati Sari Febriyanti, Sintya Ayu Firda Fikra Tania Funi Suci Ramadan Gadis Ananda Galih Ilham Afif Habibatut Thoyibah Halim, Abd Halimatus Sholikhah Hamzah, Afdal Hariri, Hariri Hariri, Hariri Harlistina, Brilliant Imani Harun Alrasyid Hikmah Fitri Kasalo Hofifah, Nur Ibnu Zakaria Ika Aulla Ika Hidayanti Inayah Indi Rachmawati Indrawan Maulana Indriyani, Devi Fajar Inti Sari Iqbal Burhanuddin Maulidy Ira Susanti Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kamila, Nurul Fitrotul Khoirotul Kiptiyah Khoirul Ahmad Afandi Kholifah, Adilla Kiki Dwi Anggraini Komariyah, Rizkiyatul Lailatur Rohmah Lailatus Shoimah Latifah Hanum Linda Devita Lingga Aprilia Putri Yuana Lisa Mariantini Listiya Ayuningsih Lucky Ayu Damayanti Lutfi Damayanti Luthfiyah, Mitha Faridatul M. Cholid Mawardi M. Hasan Rifa’i Mardani Fitria Ningrum Mardhani Susilawati Maryani Sabtu Maslichah, Maslichah Maulana, Muhamad Yusriel Mileinia Sukoco Putri Moch. Fanni Ali Fikri Moh. Amin Moh. Amin Moh. Mahrus Hadi Mohammad Rizal Monica Gandasari Monita Khoiriah Muawanah Muawanah Mufarohah, Risma Muhammad Faris Nugraha Muhammad Fiqi Hendrawan Muhammad Noor Ramadhani Muhammad Rizki Algadri Muhammad Syahrevi Alfitra Mutiatus Sholiha Nabilah Muidatur Rahma Nadhiro', Hanifah Ainun Nadila Putri Hastiti Nadilla Rahayu Nadliyah Wardha Miftahul Jannah Nanik Risma Nadia Na’ila Sifaur Rohmah Nila Aprianingsih Nila Khoirur Rosyidah Noor Shodiq Askandar Novita Aprilia Sari Nugraha, Muhammad Faris Nur Diana Nur Diana Nur Diana Nur Dina Sofia Nur Hofifah Nur Z N, Maulidia Nurani Damei Ati Nurfaindah Lestari Nurhayati Nurhayati Nuzumi, Aminah Prahasti, Rahma Amirah Putra, Dipo Dwitanto Amir Putri, Venni Endina R. Triwigati Ningsih Rafiandi, Qasthari Aslan Rahmawati Rahmawati Reza, Oktayuan Nanda Risqi Firda Salsabila Rizki Fitrian Putra Rochmawati, Putri Rohmah, Na’ila Sifaur Ryan Fazrin Ahmad Safitri Safitri Saida, Surya Sandila Elatul Latifah Sarah Ahmad SETIYAWAN, ERIK Shinta Lutmila Safitri Sintya Ayu Febriyanti Soeharto, Dwiky Oktovany Israa Sofiah Sofiah Solichah, Erina Umahatus Sri Wahyuningsih Sugiarto Abdullah Surya Sari Faradiba Susilawati, Mardhani Syamsiar, Syamsiar Syamsul Huda Thoyibah, Habibatut Uhaiba, Syafina Rahmaniyah Uhela Mawadati Uji Sri Dewi Binto II Ula, Lailatul Mukaromatul Ulfa Syaidatina Umi Lailtul Izza Venni Endina Putri Yuni Susanti Zhulifar Maulana Ibarahim Aziz Ziaratussausan B.P Zulfa Afifah