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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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PENGARUH PENERAPAN E-REGISTRATION, E-FILING DAN E-BILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MALANG 2021 Safitri Safitri; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The effect of the application of e-registration, e-filing and e-billing on individual taxpayer compliance in Malang City 2021. The aims of this study are: 1. To determine the effect of e-registration implementation on taxpayer compliance in Malang City. 2. To determine the effect of the implementation of e-filing on taxpayer compliance in the city of Malang. 3. To determine the effect of the implementation of e-billing on taxpayer compliance in the city of Malang. 4. To determine the effect of applying e-registration, e-filing and e-billing simultaneously has a significant effect on individual taxpayer compliance in Malang City. The data collection method applies a questionnaire and the data analysis method applied in this study is descriptive statistical analysis, research instruments, normality, classical assumptions, multiple linear regression analysis, and hypotheses. From the results obtained by the researcher, it can be proven that there is an influence of the variables e-registration, e-filing and e-billing which both have a significant effect both simultaneously and partially on taxpayer compliance in the city of Malang.Keywords: e-registration, e-filing, e-billing and individual taxpayer compliance
PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DALAM PROSES PEMBELAJARAN DARING (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Pada Masa Pembelajaran Daring) Khoirul Ahmad Afandi; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study discusses emotional intelligence and learning behavior on the level of accounting understanding in the online learning process. The type of data in this study is quantitative. The sampling method used is using the slovin formula with the data collection method using a questionnaire via google form. The population in this study were students of the Accounting Department, Faculty of Economics and Business, Islamic University of Malang during the online learning period, namely active students from the 2017 - 2019 class as many as 780 students who had taken online lecture courses with predetermined criteria. The results of this study indicate that partially emotional intelligence affects the level of accounting understanding in the online learning process and learning behavior affects the level of accounting understanding in the online learning process. Meanwhile, both variables simultaneously show a significant effect on the level of accounting understanding in the online learning process.Keywords: Emotional Intelligence, Learning Behavior, Accounting Comprehension, Online Learning.
Pengaruh Alokasi Dana Desa, Pendapatan Asli Desa (PADesa) dan Kebijakan Desa Terhadap Tingkat Kesejahteraan Masyarakat di Desa Ploso Kecamatan Selopuro Kabupaten Blitar Nila Khoirur Rosyidah; Anik Malikah; Arista Fauzi Kartika Sari
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 Village Fund Allocation, Village Original Income, and Village Policy on the level of community welfare in Ploso Village, Selopuro District, Blitar Regency. This study uses a type of quantitative research, using primary data obtained from the results of distributing questionnaires and in its measurement using a Likert scale. As for the secondary data, it was obtained from previous research, as well as the profile book of Ploso Village, Selopuro District, Blitar Regency. The population used in this research is the people of Ploso Village which consists of Ploso Hamlet and Kasim Hamlet. For sampling using the slovin formula and obtained a sample of 100 respondents. While in this study, the sampling technique used purposive sampling technique. The data analysis technique used IBM SPSS 25. From this study the results were obtained that: 1) Based on the results of the t test it was found that the Village Fund Allocation and Village Policy variables partially affected the level of community welfare in Ploso Village, Selopuro District, Blitar Regency, 2) Based on the test results t obtained that Village Original Income partially does not affect the level of community welfare in Ploso Village, Selopuro District, Blitar Regency.Keywords : Village fund allocation, village original income, village policy
PENGARUH PERILAKU WAJIB PAJAK, PENGETAHUAN PAJAK DAN PENGGUNAAN E-FILLING, E-BILLING, E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK Ira Susanti; Afifudin Afifudin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of taxpayer behavior, tax knowledge, and the use of e-Filing, e-Billing, e-Faktur on taxpayer compliance at KPP Pratama South Malang. This research is a quantitative research using primary data. The population in this study were all individual taxpayers registered at KPP Pratama South Malang. The sample size in this study was determined using the slovin method which resulted in 99 respondents. The sampling method used in this study is convenience sampling. Data collection in this study was carried out by distributing questionnaires to individual taxpayers at KPP Pratama South Malang. The analytical technique used in this research is multiple linear regression with the help of SPSS program. Based on the partial test results, it can be seen that the use of e-Billing, e-Faktur has a positive and significant effect on individual taxpayer compliance. while the behavior of taxpayers, tax knowledge, the use of e-Filling has no effect on individual taxpayer compliance.Keywords: Taxpayer behavior, Tax knowledge, use e-Filing, e-Billing, e-Faktur, Tax compliance
ANALISIS REAKSI INVESTOR PASCA PENGUMUMAN DITETAPKAN PANDEMI COVID TERHADAP PERGERAKAN SAHAM (Studi kasus pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI periode 2020) Erya Santi Safitri; Junaidi Junaidi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to find out how investors react to stock price movements before and after the COVID-19 pandemic. This study uses an event study on food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020. The time of the study lasted for 10 days, namely 5 days before the covid-19 pandemic and 5 days after the covid-19 pandemic. Samples obtained as many as 30 companies. In this study using a different test. The results of this study are based on the results of the Wilcoxon test, there is no difference in abnormal returns before and after the announcement of the covid-19 pandemic and there is no difference in investor reactions before and after the announcement of the covid-19 pandemic.Keywords: Investor reaction, abnormal return, TVA.
PENGARUH FAKTOR KEPERILAKUAN TERHADAP PENGGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH (Studi pada Badan Keuangan dan Aset Daerah Kabupaten Malang) Gadis Ananda; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of behavioral factors on the use of regional financial accounting systems in Malang Regency. The variables used in this study are Attitudes, Emotions, and Motivations towards the Regional Financial Accounting system. The sample in this study were 50 employees of the Malang Regency BKAD. From the results of the test using multiple linear regression, the results obtained simultaneously that the Attitude, Emotion, and Motivation variables have an effect on the Regional Financial Accounting System. Partial Testing Results show that Emotions have no effect on the Regional Financial Accounting System.Keywords: Regional Financial Accounting System, Attitude, Emotion, Motivation 
Analisis Determinan Tax Morale Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Risqi Firda Salsabila; Afifudin Afifudin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Tax Morale can motivate someone to pay taxes as a voluntary contribution to the state which can affect taxpayer compliance. The following research aims to determine the effect of trust in the government, awareness of taxpayers, and knowledge of taxation on the Tax Morale of MSME actors. This research is a correlational quantitative research using primary data using purposive sampling technique. The results of this study indicate: 1) Trust in the Government variable has a significant positive effect on the tax morale of MSME actors, 2) Taxpayer Awareness variables have a significant positive effect on the tax morale of MSME actors, 3) Tax Knowledge Variable has no effect on taxes the morale of MSMEs.Keyword: Tax morale, MSMEs
PENGARUH RISIKO, RETURN, DAN PEREKONOMIAN INDONESIA TERHADAP KEPUTUSAN BERINVESTASI PADA ERA DISRUPTIF COVID-19 Lutfi Damayanti; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of: (1) risk (2) return (3) the Indonesian economy on investment decisions in the disruptive era of Covid-19. This type of research is descriptive associative. The data in this study are primary data obtained from distributing questionnaires and measured using a Likert scale. The population in this study were students of the 2018 of  Faculty Economics and Business, University of Islam Malang. The sample in this study was 151 respondents who were determined by the Slovin formula and purposive sampling method. The data analysis technique used is multiple linear aggression using SPSS version 16. The results of this study indicate that risk, return, and the Indonesian economy simultaneously have a significant effect on investment decisions in the Covid-19 disruptive era, risk has a significant effect on investment decisions in the Covid-19 disruptive era. -19, returns have a significant effect on investment decisions in the disruptive era of Covid-19, the Indonesian economy has a significant effect on investment decisions in the disruptive era of Covid-19.Keywords : Risk, Return, Indonesian Economic, Investment Decision, Covid-19.
PERLAKUAN AKUNTANSI TERHADAP PENGELOLAAN LIMBAH KLINIK RAWAT INAP NU IBNU SINA DAMPIT (Studi Kasus Pada Klinik Rawat Inap NU Ibnu Sina Dampit Tahun 2022) Ahmad Alvin Ahludz Dzikrillah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The state of the Covid-19 pandemic that has made all elements truly a very heavy and serious challenge to the whole world. The indirect impact that must be faced is the waste of health services. The Klinik Rawat Inap NU Ibnu Sina Dampit is one of the health service providers during the Covid-19 pandemic which has to face problems regarding waste as well. The purpose of this study was to evaluate and find out about the accounting treatment of waste management at the Klinik Rawat Inap NU Ibnu Sina Dampit with PSAK concerning costs, recognition, definition, valuation or measurement, as well as disclosure and presentation in financial statements. The use of this research method is to use a comparative descriptive method with this type of qualitative research. The data collection methods used in this study were interviews, documentation, and observations. All primary data used are the results of interviews with the head of the environmental health installation and for secondary data obtained from the financial staff of the Klinik Rawat Inap NU Ibnu Sina Dampit. This study found the results at the Klinik Rawat Inap NU Ibnu Sina Dampit that there was no separation, disclosure, and presentation specifically for the waste generated, but the cost and measurement aspects can be seen in the financial statements of the results of collaboration with third parties concerned, namely the Environmental Management of Malang Regency.Keywords: PSAK 18, Covid-19, Medical Waste
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI PEMILIK, DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM Dyah Pitaloka; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the influence of educational background, owner's accounting knowledge, and training in preparing financial statements on small and medium micro businesses financial statements. The population in this study was the small and medium micro businesses in the field of footwear in the district of Sooko, Mojokerto Regency. This study uses small businesses and 91 small business shoes selected by the method of Purposive Sampling. The analytical model used in this study is multiple linear regression. The results of this study show that educational variables, owners' accounting knowledge and education in preparing financial statements can simultaneously have a large impact on the financial statements of small and medium-sized enterprises.Keywords: small and medium micro businesses Financial Reports, Educational Background, Accounting Knowledge, and Training on Financial Report Preparation
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