Article Per Year (5 Year)
p-Index From 2021 - 2026
2.737
P-Index
This Author published in this journals
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
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
The impact of taxpayer awareness, tax sanctions and the level of education on taxpayer compliance Cinta Lidya, Rediva; Berliana Putri, Amalia; Amrulloh, Amri
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.208

Abstract

Purpose - The study exmaines the effect of taxpayer awareness, tax sanctions, and education level on taxpayer compliance.Design/methodology/approach - The study uses a quantitative approach, utilizing survey data obtained from individual taxpayers registered at a tax office. Tests of reliability and validity are carried out to confirm the soundness of the measurement tools.Findings – The study identifies taxpayer awareness and tax sanctions as significant determinants of taxpayer compliance but education level as an insignificant factor. High informality is maintained by a general fear of being caught, rather than by formal education levels which controlled the approach of the informal worker.Originality/value – This research adds to the existing literature by offering empirical evidence around factors influencing taxpayer compliance, especially in the development of tax policies where awareness campaigns and enforcement mechanisms are prioritized. These insights will allow tax authorities to design even more effective strategies aimed at inducing the tax compliance rate.Research Implications – This study provides implications for tax administrations as it emphasizes the importance of conducting strong awareness programs along with consistent enforcement of sanctions to better ensure taxpayer compliance.
Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception Indah Wahyuni, Putri; Fatma Meimun, Najela Tsaqila; Amrulloh, Amri
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.209

Abstract

Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ethics, and tax evasion perception were measured using a structured questionnaire with a five-point Likert scale. SPSS was used to analyse the data, employing multiple regression analysis, with the measurement held to validity and reliability tests.Findings – The results demonstrates that tax discrimination and weak taxpayer ethics increase tax evasion perception while strong tax knowledge and high tax sanctions serve as deterrent factors. The results underscore the role of a fair and transparent taxation system in mitigating tax evasion tendencies.Originality/value – This study adds to the tax compliance literature by combining a behavioral and regulatory perspective of tax compliance. For this reason, it delivers empirical insight about the influence of perceived fairness and ethical issues upon tax compliance attitudes in emerging economies.Research Implications – The research holds great significance for tax authorities in formulating more equitable tax legislation with improved enforcement mechanisms. Providing an understanding of taxes, as well as strict but fair penalties, can improve taxpayer compliance and minimize risk of evasion
Peningkatan Keterampilan Tata Kelola Keuangan Warga RT.42 RW.13 Kelurahan Taman Kota Madiun Amrulloh, Amri; Kurniawan, Yopie Diondy; Abdullah, La Ode; Nugroho, Sasmito Widi; Setyawati, Diah Sulis
JPEMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): JPEMAS : Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/adc.v1i1.25

Abstract

Kota Madiun merupakan salah satu wilayah pemerintahan Provinsi Jawa Timur bagian barat yang mempunyai letak strategis. Mayoritas dari warga adalah pelaku UMKM dan terkena dampak Covid-19. Keuangan bisnis dan UMKM tergaggu dan butuh tata kelola yang lebih baik lagi kedepanya. Beberapa yang dapat dilakukan adalah dengan mengevaluasi sumber penghasilan. Dilanjutkan dengan menyusun anggaran keluarga dengan menerapkan skala prioritas. Selanjutnya disampaikan juga dengan menyiapkan dana darurat untuk keluarga dan juga bisnis UMKM yaitu sebesar 12 kali dari anggaran pengeluaran rutin bulanan.
Sosialisasi Bahaya Trading Illegal Binary Option Pada Warga RT. 36 Perumahan Dumai Indah Kurniawan, Yopie Diondy; Rejeki , Halleina; Amrulloh, Amri; Pandowo, Hedi
JPEMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): JPEMAS : Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/adc.v1i1.26

Abstract

Pada era globalisasi, segala macam aktivitas umumnya kini telah beralih dari alam nyata ke alam digital, hal ini juga berdampak pada kasus jual beli perdagangan dan transaksi sewa-menyewa yang kini didominasi oleh sistemdigital. Transaksi valas atau mata uang asing yang bersifat fluktuatif memiliki kebergantungan terhadap kondisi ekonomi maupun kondisi politik negara. Transaksi dapat dilakukan dengan berbagai cara, salah satu transaksi jual beli mata uang asing yang kini tengah digemari dan menjadi tren adalah binary option. Binary Option merupakan produk finansial di mana pihak yang terlibat ditempatkan pada satu dari dua pilihan dalam jangka waktu tertentu. Secara yuridis, legalitas Binary Option sebagai salah satu Komoditi Perdagangan Berjangka masih diperdebatkan. Hal ini dikarenakan untuk dianggap sebagai komoditi harus memenuhi frasa “kontrak berjangka” sebagaimana dimaksud dalam Undang-undang Perdagangan Berjangka Komoditi. Apabila mengacu pada persyaratan objektif dari kontrak, kontrak tersebut harus memenuhi kausa yang halal di mana Binary Option yang menjadikan sebuah pertanyaan mengenai keabsahan kontrak dalam konteks Binary Option. Ditinjau dari sisi konsumen, tanpa adanya perizinan dari Bappebti perlindungan konsumen Binary Option tidak terdapat kejelasan baik dari sisi yuridis maupun praktis tujuan dari pengabdian masyarakat ini adalah memberikan pemahaman kepada warga RT 36 akan bahaya aplikasi trading illegal binary option. Yang dimana di Indonesia ini sedang banyak kasus tentang trading illegal.
Pengaruh Harga dan Promosi terhadap Keputusan Pembelian pada Kue Pancong Lumer Kitchenette Cabang Depok Aditya, Fachri; Pratama, Arizal Putra; Kurniasari, Ratri; Amrulloh, Amri
JURNAL ECONOMINA Vol. 3 No. 1 (2024): JURNAL ECONOMINA, Januari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i1.1128

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah ada hubungan antara variabel harga dan promosi dengan keputusan pelanggan untuk membeli produk kue Pancong Lumer Kitchenete. Diharapkan penelitian ini akan membantu Pancong Lumer Kitchenete memperbaiki harga dan promosi mereka sehingga pelanggan dapat membuat keputusan yang lebih baik tentang apa yang mereka beli. Dalam penelitian ini, pendekatan kuantitatif digunakan, dan metode penentuan sampel yang digunakan adalah accidental sampling. Sebanyak 91 orang yang menjawab diambil sampel. Uji validitas dan reliabilitas digunakan untuk menguji instrumen. Studi ini menggunakan regresi linear berganda, koefisien determinasi (R Square), uji T, dan uji F untuk menganalisis data. Data diproses menggunakan program SPSS 16 untuk Windows. Berdasarkan hasil R Square 74,4% variabel harga (X1) dan promosi (X2) mempengaruhi keputusan pembelian (Y) sedangkan sisanya 25,6% dijelaskan oleh faktor- faktor lain yang tidak disertakan dalam model penelitian ini.
Amnesty's theory and practice study on income and political effectiveness Djazuli , Nisrochah; Laili Azizah, Nur; Alfi Renata, Revida; Gisa Putri, Nindya; Fadhilah Shidqiyah, Monna; Amrulloh, Amri
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.207

Abstract

Purpose – This research explores the effectiveness of the tax amnesty policy in Indonesia by assessing its effect on tax revenue, taxpayer compliance and administrative efficiency.Design/methodology/approach – A qualitative descriptive approach using in-depth interviews with tax administrators, policy experts with knowledge, experience and/or understanding of the tax amnesty scheme, and taxpayers participating in the tax amnesty scheme, with research and policy implications.Findings – The findings suggest that tax amnesty programs will yield additional revenues in the very short term, but their success also hinges on effective enforcement mechanisms, the legal environment and informing the taxpayer. Concerns over legal uncertainty and perceived inequities resulted in mixed compliance outcomes, articulated by many taxpayers. This study indicates potential for improved voluntary compliance within tax amnesty framework through the use of AI-led tax monitoring, blockchain-enabled compliance verification, and tough post-amnesty deterrence mechanisms.Originality/value – This research provides such a comprehensive assessment of tax amnesty policies in a developing economy context and novel policy suggestions derived from its findings. The study provides a solution-oriented trajectory for tax compliance and administrative efficiency within the context of digital transformation and regulatory reforms.Research Implications – It is recommended that policymakers avoid black-box thinking and rather pursue a balanced range of measures such as tax incentives, legal certainty, and digital monitoring channels so that tax amnesty programs can ultimately serve the objective of revenue sustainability and long-term compliance.
The Effect of Financial Performance on Firm Value in Transportation Sector Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024 Amrulloh, Amri; Hartono, Halleina Rejeki Putri; Kurniawan, Yopie Diondy; Almasah, Nyimas Mahani
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 4 (2025): October: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i4.366

Abstract

This study aims to analyze the effect of financial performance on firm value in transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses a quantitative approach with a causal associative method, employing secondary data obtained from annual financial statements and capital market databases. Financial performance is measured using three indicators—Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE)—while firm value is measured using Earnings Per Share (EPS) and Price to Book Value (PBV). Data analysis is conducted using the Structural Equation Modeling (SEM) approach based on Partial Least Squares (SmartPLS). The results show that financial performance has a positive and significant effect on firm value, as indicated by a path coefficient of 0.8622, a t-statistic of 31.2125, and a p-value of 0.000. These findings imply that the better a company’s financial performance, the higher its firm value. The results also support the Signaling Theory, which explains that strong financial performance serves as a positive signal to investors about a company’s future prospects. The study highlights the strategic importance of profitability improvement, cost efficiency, and transparency in financial reporting to enhance firm value and strengthen investor confidence, especially in the transportation sector that plays a crucial role in post-pandemic economic recovery.
Kinerja Keuangan Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Amrulloh, Amri; Wibawa, Koerniawan Dwi; Fadilla, Rahma Nur; Aditya, Fachri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 2 No. 2 (2022): Article Research Volume 2 Issue 2, Juli 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i2.1829

Abstract

Penilaian kinerja keuangan perusahaan sangat penting dilakukan untuk mengetahui kondisi keuangan perusahaan sehingga dapat diketahui tingkat keberhasilan perusahaan  selama periode tertentu dan sebagai bahan evaluasi bagi pihak manajemen. Data yang digunakan dalam penelitian ini yaitu laporan keuangan perusahaan sub sektor rokok yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2020. Teknik analisis data dalam penelitian ini yaitu melakukan analisis rasio keuangan yang meliputi: rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas. Hasil penelitian menunjukkan  bahwa untuk rasio likuiditas PT. Hanjaya Mandala Sampoerna Tbk. dan PT. Wismilak Inti Makmur Tbk. menunjukkan kinerja keuangan dalam kondisi baik, pada rasio solvabilitas PT. Gudang Garam Tbk, PT. Hanjaya Mandala Sampoerna Tbk. dan PT. Wismilak Inti Makmur Tbk. menunjukkan kinerja keuangan dalam kondisi baik, sedangkan pada rasio profitabilitas dan rasio aktivitas kinerja keuangan perusahaan sub sektor rokok dalam kondisi yang kurang baik karena memiliki nilai yang cukup rendah dan di bawah standar industri.
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