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All Journal Monex: Journal of Accounting Research Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JURNAL ECONOMINA JURNAL ABDIKARYASAKTI Journal of Social and Humanities JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia International Journal of Management, Accounting & Finance JPEMAS: Jurnal Pengabdian Kepada Masyarakat
Amrulloh, Amri
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinant of Accounting Learning Achievement: Case Study of Accounting Program Students Politeknik Negeri Madiun: Penentu Prestasi Belajar Akuntansi: Studi Kasus Mahasiswa Program Akuntansi Politeknik Negeri Madiun Amrulloh, Amri; Amalia Dini, Intan
Journal of Social and Humanities Vol. 1 No. 1 (2023): January-June
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/jsh.v1i1.13

Abstract

Research conducted by the author aims to determine how much influence the interest in learning, learning motivation, learning discipline and family environment on accounting learning achievement. This research is expected to provide a fundamental knowledge for educational institutions in order to improve accounting learning achievement. The population and sample used were for students in the accounting study program at the Politeknik Negeri Madiun. Many of the samples used for the purposes of this study were 69 students in accounting study programs. This research uses primary data which contains statements in the form of questionnaires which are measured using a liquid scale. The statistical method used to test this hypothesis uses multiple linear regression analysis. The results of this study indicate that interest in learning, learning motivation, learning discipline and family environment have a significant effect on accounting learning achievement
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH (UMKM) WILAYAH KOTA MADIUN Sugiharto; Amrulloh, Amri; Dwi Wibawa, Koerniawan; Tohari, Hamim; Abdullah, La Ode
Jurnal Abdikaryasakti Vol. 3 No. 2 (2023): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v3i2.17235

Abstract

Pertumbuhan ekonomi di Indonesia bisa bertumbuh kembang berasal dari dana APBN dan dari usaha kecil menengah yang dilakukan oleh masyarakat Indonesia. Sebuah data menyebutkan bahwa 90% orang di Indonesia merupakan pelaku usaha UMKM. UMKM adalah usaha produktif yang dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. Sumber lain mengatakan bahwa tanpa bantuan dari APBN kegiatan perekonomian di Indonesia bisa tumbuh ekonominya sebesar 4% dari perputaran kegiatan usaha yang dilakukan oleh masyarakat Indonesia. Melihat data tersebut alangkah signifikannya peran masyarakat terhadap pertumbuhan ekonomi di Indonesia. Mengingat pentingnya peran masyarakat dalam menopang pertumbuhan ekonomi di Indonesia, maka semua kegiatan ekonomi masyarakat harus ada bimbingan dan pelatihan, serta dilakukan tindak lanjut dalam bentuk monitoring dan evaluasi, mengingat kegiatan perekonomian yang dilakukan masyarakat masih banyak berjalan apa adanya dan belum ada perencanaan yang jelas untuk mencapai kemajuan bisnisnya. Kami selaku kaum akademis yang mempunyai keahlian dalam ilmu tertentu harus membantu masyarakat khususnya lewat kegiatan pengabdian masyarakat dalam hal meningkatkan usaha / bisnis masyarakat supaya dikelola secara profesional dan mencapai tujuan bisnis yang menunjang perekonomian Indonesia. Tujuan pengabdian masyarakat ini yaitu untuk membimbing dan melatih masyarakat usaha mikro kecil menengah wilayah Kota Madiun,  tersebut kesulitan melakukan pencatatan atau pembukuan kegiatan ekonominya.
The Effect of Profitability, Leverage, and Company Size on Tax Avoidance Agricultural Products Companies Erlisa, Ayunda; Hati Nurvi Archelly, Dini; Nur Nilamsari, Intan; Safira Adhani, Tazkia; Hasna Kurniawati, Zhafira; Amrulloh, Amri
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.25

Abstract

This study looks into the connections between tax evasion, company size, leverage, and profitability in manufacturing firms that produce goods for the agricultural products sector. Analysis was done on data from 49 food and beverage firms that were listed on the Indonesia Stock Exchange in 2022 using positivist quantitative research approaches. The sample was selected via purposive sampling, and secondary data from annual reports were obtained and analyzed using standard assumption tests and multiple linear regression analysis. The study revealed that tax avoidance behavior is significantly influenced by profitability, leverage, and company size. Higher leverage was found to be correlated with less tax avoidance, in line with prior studies. Nevertheless, the lack of a substantial correlation between profitability and tax avoidance contradicts earlier research, suggesting that environmental factors may play a role. The study's findings emphasize the significance of taking into account industry dynamics, regulatory settings, and firm-specific techniques when comprehending tax avoidance behavior. Additional investigation is required to examine these factors and their consequences for company decision-making and regulatory frameworks. This research adds to the body of knowledge by offering insightful information about the factors that influence tax evasion in manufacturing businesses that produce goods for the agricultural products sector.
Impact of Leverage, Profitability, and Company Size on Tax Planning in Manufacturing Firms Dwi Rahmawati, Yunita; Dilla Anggari Kholifami; Laras Safitri, Nadhila; Eko Satrio Wibowo, Hendrik; Pujiyantiningtyas, Vina; Amrulloh, Amri
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.27

Abstract

This research aims to examine the influence of leverage, profitability and company size on tax planning. The independent variables used in this research are leverage, profitability and company size. Meanwhile, the dependent variable in this research is tax planning. Tax planning in this research is measured by legal tax avoidance (Tax Avoidance) using Books Tax Difference (BTD). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Determining the sample in this research used the purposive sampling method. There are 37 manufacturing companies registered on the IDX which were used as research samples based on predetermined criteria. The research results show that leverage and profitability have a significant effect on tax planning. Meanwhile, size does not have a significant effect on tax planning
Does Good Corporate Governance contribute to Tax Aggressiveness in the Banking Sector Novitasari, Sofia; Aldian Idrayahya, Esa; Wahyuningtiyas, Dicka; Anjelita, Shera; Amrulloh, Amri
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.28

Abstract

This study aims to determine how much influence good corporate governance is measured by the gender of the board of commissioners, the quality of external auditors and institutional ownership on tax aggressiveness. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2020-2022. This study used quantitative methods with purposive sampling techniques with a total sample number of 69. The analysis methods used in this study are classical assumption test and multiple linear regression analysis with SPSS Statistics 22 tool. The results of this study show that the gender of the board of commissioners, the quality of external auditors and institutional ownership do not affect tax aggressiveness. The limitations of this study include limited independent variables, auditor quality measurement is not optimal, supporting theory references are limited, and many companies do not provide complete information, so the research sample is reduced. Researchers suggest adding independent variables, avoiding dummy variables in measuring the quality of external auditors, as well as increasing the research period for stronger analysis.
The Influence of Company Size, Tax Planning, and Deferred Tax Assets on Non-cyclical Consumer Company Earning Management Dea Nurita, Alvina; Anugerahini Putri, Fitra; Didin Kartika, Ratih; Dwi Mahaswari, Lintang; Devie Savana Putri, Mehra; Amrulloh, Amri
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.30

Abstract

This study examines the influence of firm size, tax planning, and deferred tax assets on the manipulation of earnings in non-cyclical consumer companies that are publicly traded on the Indonesia Stock Exchange. The primary goal is to examine the connections between these variables and their combined impact on earnings manipulation. The study selects 64 organizations through purposive sampling and uses associative quantitative research methods to assess secondary data from their financial reports. The analysis indicates that company is no significant impact on earnings management from company size, tax planning, or deferred tax assets, whether examined individually or collectively. This indicates that larger corporations, although more widely known and subject to more oversight, do not participate in profit manipulation to a greater extent than smaller enterprises. Similarly, tax planning and deferred tax assets are primarily used to enhance fiscal efficiency rather than manipulate results. The low coefficient of determination suggests that there are other elements, not considered in this study, that have a greater impact on earnings management. In line with previous research, these results highlight the fact that deferred tax assets, firm size, and tax planning are not the main factors influencing earnings management in Indonesian non-cyclical consumer companies. More variables that add to a more thorough understanding of the factors influencing earnings management should be found through longer-term and larger sample sizes in future studies.    
Influence Tax Knowledge, Taxpayer Awareness, Quality Services and Sanctions Taxation to Taxpayer Compliance Hanifah, Faridatul; Eka Febriani, Defha; Prastiya, Rista; Umi Latifatul Asnab, Fajar; Lazuardi Firdaus, Ahmad; Amrulloh, Amri
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.31

Abstract

This research aims to determine the influence of tax knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. This research was conducted at Madiun State Polytechnic. This type of research is quantitative research. This research uses the Slovin formula to determine the sample size of 85 individual taxpayers at the Madiun State Polytechnic, using a purposive sampling method. The analysis technique used is multiple linear regression. The research results show that tax knowledge and service quality have a positive effect on taxpayer compliance because the higher the level of knowledge and quality of tax services, the easier it is for taxpayers to understand tax regulations and fulfill their tax obligations. Taxpayer awareness does not affect taxpayer compliance because the increase in incidents that frequently occur, especially in the taxation sector, means that taxpayers do not want the taxes they pay to be misused by the tax authorities themselves, so that taxpayer compliance does not increase. Tax sanctions have no effect on mandatory tax compliance because there is still a lack of public awareness of the importance of taxes for smooth development which affects individual taxpayer compliance does not increase.
Determinants of Investment Interest of Generation Z Madiun Residency in the Sharia Capital Market Prasaja, Mukti; Amrulloh, Amri; Cahyaningdyah, Permatasari; Auraria Natcwata, Lanuda
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 2 (2024): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v8i2.3354

Abstract

This study aims to analyze the factors that affect investment in the Sharia Capital Market. The research variables used in this study include financial inclusion, environment, investment interest and fintech moderation. The research methodology used is quantitative research with a type of causality study which is to determine the cause and effect of the hypothesis that has been determined. The respondents used in the study were generation Z in Madiun using purposive sampling techniques. Data collection using a questionnaire that is structured using a Likert scale. The results of the study showed that the variable that had a significant effect on investment interest was environmental awareness, while financial inclusion had no effect. Furthermore, for Islamic Financial Inclusion on investment interest when mediated by fintech, it produces a higher value than the direct influence of financial inclusion variables on investment interest. And the environment awaraness towards investment interest when mediated by fintech produces a higher value than the direct influence of the variable environment awaraness on investment interest.
Unpacking the role of digital trust and innovation in sustaining peer-to-peer business continuity is essential for modern business operations Amrulloh, Amri; Dwi Wibawa, Koerniawan; Sugiharto
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.216

Abstract

Purpose: The objective of this study is to examine the impact of customer sentiment, digital trust, and service innovation on business continuity. The study will examine how operational flexibility serves as a moderating variable for peer-to-peer accommodation hosts in Indonesia.Method: A quantitative approach was employed, yielding 300 valid responses from active short-term rental hosts in Bali, Yogyakarta, and Bandung. Structural equation modeling (SEM) in SmartPLS was used to examine the direct and moderating effects.Findings: There are statistically significant positive relationships between customer sentiment, digital trust, service innovation, and business continuity. Additionally, operational flexibility significantly moderates the two relationships, amplifying the effect of the driving factors.Novelty: This study incorporates digital trust and service innovation as mediators and operational flexibility as a moderator to provide a comprehensive model for understanding the sustainability of the peer-to-peer accommodation business in the post-pandemic digital era.Implications: The results have important implications for digital platform managers and policymakers regarding strengthening platform trust, stimulating innovation, and creating flexibility to ensure the long-term sustainability of peer-to-peer firms.
Analisis Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Makanan dan Minuman Amrulloh, Amri; Sugiharto, Sugiharto
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.8938

Abstract

Penelsitian ini ingin melihat sejauh mana rasio keuangan seperti CR, DER, ROE, dan TATO memengaruhi pertumbuhan laba perusahaan. Fokusnya pada 10 perusahaan manufaktur makanan dan minuman yang tercatat di BEI, dipilih secara sengaja karena rutin merilis laporan keuangan dari 2021 sampai 2024. Analisis dilakukan dengan regresi linier berganda. Temuan menunjukkan bahwa hanya ROE yang berdampak nyata terhadap pertumbuhan laba, sementara tiga rasio lainnya tidak memberi pengaruh signifikan.
Co-Authors Abdullah, La Ode Aditya, Fachri Aldian Idrayahya, Esa Alfi Renata, Revida Almasah, Nyimas Mahani Amalia Dini, Intan Anjelita, Shera Anugerahini Putri, Fitra Auraria Natcwata, Lanuda Berliana Putri, Amalia Cahyaningdyah, Permatasari Cinta Lidya, Rediva Dea Nurita, Alvina Devie Savana Putri, Mehra Didin Kartika, Ratih Dilla Anggari Kholifami Djazuli , Nisrochah Dwi Mahaswari, Lintang DWI RAHMAWATI, YUNITA Dwi Wibawa, Koerniawan Eka Febriani, Defha Eko Satrio Wibowo, Hendrik Erlisa, Ayunda Fadhilah Shidqiyah, Monna Fadilla, Rahma Nur Fatma Meimun, Najela Tsaqila Gisa Putri, Nindya Hamim Tohari Hanifah, Faridatul Hartono, Halleina Rejeki Putri Hasna Kurniawati, Zhafira Hati Nurvi Archelly, Dini Indah Wahyuni, Putri Kurniasari, Ratri Kurniawan, Yopie Diondy Laili Azizah, Nur Laras Safitri, Nadhila Lazuardi Firdaus, Ahmad Novitasari, Sofia Nugroho, Sasmito Widi Nur Nilamsari, Intan Pandowo, Hedi Prasaja, Mukti - Prastiya, Rista Pratama, Arizal Putra Pujiyantiningtyas, Vina Rejeki , Halleina S. Sugiharto Safira Adhani, Tazkia Setyawati, Diah Sulis Sugiharto Umi Latifatul Asnab, Fajar Wahyuningtiyas, Dicka Wibawa, Koerniawan Dwi