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All Journal Jurnal Akuntansi Multiparadigma JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JRA: Jurnal Riset Akuntansi Transparansi Jurnal Ilmiah Ilmu Administrasi Journal of Indonesian Economy and Business TRIDAYA: Jurnal Pengabdian Kepada Masyarakat
Fikrianoor, Kahfi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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MORAL PAJAK, EGOISME WAJIB PAJAK, DAN PENGHINDARAN PAJAK Hidayatulloh, Amir; Khasanah, Uswatun; Fikrianoor, Kahfi
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.12289

Abstract

This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents. The sample for this research is individual taxpayers in Indonesia who have a NPWP. The number of respondents to this research was 350 respondents from 11 provinces in Indonesia. This research data analysis uses Partial Least Square with the help of the WarpPLS tool. This research obtained results that tax morals, taxpayer egoism influence tax avoidance. Apart from that, this research also obtained results that the influence of tax morals on tax avoidance is not mediated by taxpayer egoism.
MONEY ETHIC MEMENGARUHI PENGGELAPAN PAJAK: PERAN LOVE OF MONEY Dwi Nugroho, Agung; Prahatma Ganinda, Faishal; Fikrianoor, Kahfi; Hidayatulloh, Amir
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 3 No. 2: Desember 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v3i2.895

Abstract

Tujuan penelitian ini adalah untuk mengetahui peran love of money pada pengaruh money ethic terhadap kepatuhan wajib pajak orang pribadi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang berada di kabupaten Gunungkidul. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria (1) wajib pajak orang pribadi yang memiliki NPWP, (2) wajib pajak orang pribada yang melakukan kegiatan usaha atau pekerjaan bebas. Pengumpulan data dalam penelitian menggunakan kuesioner yang disebarkan langsung kepada responden yang memenuhi kriteria. Responden dalam penelitian ini sebanyak 42 responden. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa penggelapan pajak dipengaruhi oleh money ethic dan love of money. Penelitian ini juga membuktikan bahwa love of money memoderasi pengaruh antara money ethic dengan penggelapan pajak.
CHAT GPT USAGE: IS IT GOOD FOR ACCOUNTING STUDENTS? Fikrianoor, Kahfi; Nurpatwikanto, Widyo; Rakhman, Fu'ad
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.41

Abstract

Abstrak - Penggunaan Chat GPT, Apakah Baik untuk Mahasiswa Akuntansi?Tujuan Utama - Penelitian ini bertujuan menguji apakah penggunaan Chat GPT memiliki dampak negatif serta mengeksplorasi peran vaeiabel kejelasan peran dalam memitigasi dampak tersebutMetode - Penelitian ini menggunakan metode SEM-PLS. Sampel penelitian ini adalah sejumlah mahasiswa akuntan.Temuan Utama - Penelitian ini menemukan bahwa penggunaan chat GPT memiliki pengaruh terhadap pandangan mahasiswa, penundaan dan kehilangan memori, kekhawatiran mahasiswa, persepsi etika, dan pemikiran kritis. Selain itu penelitian ini juga memberikan hasil bahwa kejelasan peran dapat mengurangi dampak negatif dari pengaruh persepsi etis dan pikiran etis.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan eksistensi teori atribusi dalam keperilakuan mahasiswa akuntansi. Selain itu, penelitian ini merekomendasikan untuk kepada setiap pihak untuk merumuskan norma, etika dan aturan agar penggunaan Chat GPT dapat dimaksimalkan.Kebaruan Penelitian – Penelitian ini menambahkan peran variabel moderasi kejelasan peran untuk mengurangi dampak negatif Chat GPT pada mahasiswa akuntansi. Abstract - Chat GPT Usage: Is It Good for Accounting Students?Primary Purpose - This study aims to examine whether the use of Chat GPT has a negative impact and to explore the moderating variable of role clarity in mitigating this impact.Method - This study uses the SEM-PLS method. The research sample consists of several accounting students.Main Findings - This study found that Chat GPT impacts students' views, procrastination, memory loss, student concerns, ethical perceptions, and critical thinking. This study also found that role clarity can mitigate the negative impact of ethical perceptions and thinking.Theoretical and Practical Implications—This study confirms the existence of attribution theory in accounting students' behaviour. Furthermore, it recommends that all parties formulate norms, ethics, and rules to maximize the use of Chat GPT.Novelty – This study examines the moderating variable of role clarity in mitigating the negative impact of Chat GPT on accounting students.
Knowledge Sharing Among Lecturers: Evidence from Indonesia Nurpatwikanto, Widyo; Fikrianoor, Kahfi; Rolanisa, Prila Eki; Ulfa, Dian Maria; Latoe, Vega Anindhitha; Handayani, Wuri
Journal of Indonesian Economy and Business Vol 40 No 3 (2025): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i3.11679

Abstract

Introduction/Main Objectives: This research aims to (a) investigate the impact of leadership types (specifically responsible and transformational leadership) on behavior related to knowledge sharing and (b) assess the influence of mediating factors of person-organization fit between leadership style and knowledge sharing behavior, and (c) examine how the culture of higher education institutions (HEIs) influences the development of leadership and organizational dynamics. Background Problems: In prior research, conflicting findings have emerged concerning the connection between leadership and knowledge sharing. It is essential, by looking at responsible and transformational types of leadership, to determine which type exerts the most substantial influence on knowledge-sharing behavior Novelty: This research extends previous research by utilizing two types of leadership, namely responsible leadership (RL) and transformational leadership (TL), in one research model. By doing this, we compare which of the two leadership models significantly influences knowledge-sharing behavior among lecturers. Research Methods: This research was conducted through an using convenience and snowball sampling methods and collected 256 lecturers as participants from diverse Indonesian universities. The data ware analyzed using partial least squares (PLS) with the support of WarpPLS 7.0. Finding/Results: This study discovered that responsible leadership, transformational leadership, and person-organization fit positively impact knowledge-sharing behavior. Moreover, the culture of higher education institutions moderates the relationship between responsible and transfor­mational leadership and person-organization fit, however unfortunately, it fails to strengthen this relationship. Person-organization fit serves as a mediator in the relationship between transformational leadership and knowledge-sharing behavior. Additionally, it was observed that transfor­mational leadership has a more significant impact than responsible leadership on knowledge-sharing behavior. Conclusion: This study has the potential to offer empirical evidence and bring cohesion to social exchange theories concerning the influence of leadership types on knowledge-sharing behavior
Praktik Greenwashing dalam pengungkapan ESG: A Systematic Literature Review Nurpatwikanto, Widyo; Putra, Ihsan Manshur; Fikrianoor, Kahfi
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 2 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i2.20494

Abstract

Research Aim: This study aims to identify current Environmental, Social, and Governance (ESG) practices and evaluate whether company disclosures genuinely reflect sustainability performance or merely highlight favorable aspects. Design/Method/Approach: The research applies a Systematic Literature Review (SLR) approach by reviewing previous studies related to ESG disclosure, corporate performance, and greenwashing behavior from various international journals. Research Finding: The findings reveal that ESG implementation significantly influences a company’s financial performance and the valuation of intangible assets. However, some companies engage in greenwashing to attract investors by overstating their ESG achievements. Theoretical Contribution/Originality: This study contributes to the academic discussion on ESG disclosure by mapping research trends and synthesizing insights from reputable scholars, providing a conceptual understanding of the link between ESG and corporate value. Practitioner/Policy Implication: The results imply that regulators and corporate managers must strengthen transparency and reporting standards to prevent misleading ESG disclosures. Research Limitation: The limitation of this study lies in the restricted number of reviewed articles, which may constrain the comprehensiveness of the analysis.
Akuntasi Perpajakan: Memahami Dasar Hukum Implementasi Perpajakan Ikhsan; Saputra, Reza; Iyatussilmi, Qina Aida; Daniyati, Shyffa Rahma; Vidia Riza Mutiara; Michelle Azalea Angel; Fikrianoor, Kahfi; Nasihah, Arifatun
TRIDAYA: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2026): TRIDAYA [In Pres]
Publisher : Prodi Akuntansi, Universitas Pamulang Kampus Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/tridaya.v3i1.56589

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan oleh Universitas Pamulang di UMKM Lio Bata, Cibeber, Cilegon dengan tema “Memahami Dasar Hukum Implementasi Perpajakan dan Pentingnya NPWP” Tujuan kegiatan ini adalah untuk meningkatkan pemahaman pelaku UMKM terhadap dasar hukum perpajakan di Indonesia serta pentingnya memiliki Nomor Pokok Wajib Pajak (NPWP) sebagai identitas resmi wajib pajak. Permasalahan utama mitra adalah rendahnya literasi pajak, ketidaktahuan terhadap prosedur administrasi perpajakan, serta belum memahami manfaat kepemilikan NPWP. Metode kegiatan dilakukan melalui sosialisasi, penyuluhan interaktif, diskusi kelompok, dan pendampingan langsung dalam proses pendaftaran NPWP. Hasil kegiatan menunjukkan peningkatan signifikan terhadap pemahaman mitra dalam aspek hukum perpajakan dan kesadaran kewajiban pajak. Mitra juga mampu mengenali tata cara pelaporan pajak dengan benar. Dengan demikian, kegiatan ini memberikan dampak positif terhadap peningkatan kepatuhan pajak dan mendukung kemandirian UMKM dalam pengelolaan administrasi keuangan
Co-Authors Amir Hidayatulloh daniyati, shyffa rahma Dwi Nugroho, Agung Ikhsan iyatussilmi, qina aida Latoe, Vega Anindhitha Maemunah Maemunah michelle azalea angel Nasihah, Arifatun Nurpatwikanto, Widyo Prahatma Ganinda, Faishal Putra, Ihsan Manshur Rakhman, Fu'ad Reza Saputra, Reza Rolanisa, Prila Eki Ulfa, Dian Maria vidia riza mutiara Wuri Handayani