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All Journal Jurnal Akuntansi Indonesia Kinerja JBTI : Jurnal Bisnis : Teori dan Implementasi Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Mantik Penusa CARADDE: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Cakrawala Repositori Imwi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Magister Administrasi Publik Jurnal Bingkai Ekonomi (JBE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Muria Jurnal Layanan Masyarakat Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Akuntansi AKUNESA JURNAL ECONOMINA Jurnal Bisnis Manajemen dan Akuntansi Duconomics Sci-meet (Education & Economics Science Meet) Realible Accounting Journal Jurnal Pengabdian Bukit Pengharapan Journal Accounting International Mount Hope Jurnal Ilmu Pengetahuan dan Teknologi Bagi Masyarakat Accounting Journal of Ibrahimy (AJI) Jurnal Akuntansi Inovatif International Journal of Contemporary Sciences (IJCS) JURALINUS AKRUAL : Jurnal Akuntansi dan Keuangan` Jurnal Cendekia Ilmiah TPeT
Zaenal Afifi
Universitas Muria Kudus
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PENGARUH MOTIVASI, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI ADMINISTRASI, TINGKAT PENDAPATAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KUDUS Aida Nurul Husnina; Zaenal Afifi; Ulva Rizky Mulyani
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.259

Abstract

The purpose of this study is to test and analyze the effect of motivation, utilization of information technology, administrative sanctions, income level and quality of tax services on motor vehicle taxpayer compliance. The primary data used in this study came from questionnaires distributed directly to respondents. The research subjects or population in this study were taxpayers whose motorized vehicles were registered at the Kudus Samsat Office. The sampling technique in this study used the Accidental Sampling technique with a sample size of 415 samples obtained based on the results of the Slovin formula calculation. The research method uses multiple linear regression analysis methods with SPSS version 26 software tools. The results of this study indicate that motivation and utilization of information technology have no effect on motor vehicle taxpayer compliance. Meanwhile, administrative sanctions, income levels and the quality of tax services have a positive effect on motor vehicle taxpayer compliance.
Manajemen Laba Perbankan Di Indonesia: Peran Dewan Direksi Annisa Rizkiyana; Sri Mulyani; Zaenal Afifi
Cakrawala Repositori IMWI Vol. 5 No. 2 (2022): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v5i2.125

Abstract

Manajemen laba merupakan upaya manajer untuk memengaruhi informasi laporan keuangan dengan tujuan mengelabuipihak yang berkepentingan dalam menilai kinerja operasional perusahaan. Penelitian ini bertujuan untuk menguji pengaruh konservatisme akuntansi, pengungkapan tanggung jawab sosial perusahaan, efektivitas dewan direksi, efektivitas komite audit, arus kas operasi, dan kepemilikan manajerial terhadap manajemen laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Metode penentuan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 120 perusahaan. Teknik analisis data menggunakan analisis regresi linier berganda dengan alat bantu statistik SPSS 23. Hasil penelitian menunjukkan bahwa efektivitas dewan direksi berpengaruh negatif terhadap manajemen laba, sedangkan konservatisme akuntansi, pengungkapan tanggung jawab sosial perusahaan, efektivitas komite audit, arus kas operasi, dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba.
Analisis Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional, Kepemilikan Manajerial Dan Kualitas Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2020 Fatma Siti Kholifah; Nafi Inayati Zahro; Zaenal Afifi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5014

Abstract

This research aims to determine the influence of analysis of the influence of company size, leverage, institutional ownership, managerial ownership and audit quality on audit quality in manufacturing companies listed on the Indonesian Stock Exchange in 2017-2020. This research uses a sample of manufacturing companies listed on the Indonesian Stock Exchange 2017-2020. The sample used was calculated based on the purposive sampling method. Research data was taken from the annual reports of research sample companies published by the IDX. The sample for this research was 92 company data. Data analysis calculations used multiple regression analysis which was calculated using SPSS 25. The research results found that audit quality had a negative effect on audit quality. Company size, leverage, institutional ownership and managerial ownership do not have a significant effect on audit quality.
Pengaruh Debt To Equity Ratio, Profitabilitas, Kualitas Auditor, Pergantian Auditor, Opini Auditor Dan Kepemilikan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan (Pada Perusahaan Consumer Non Cyclical Yang Terdaftar Di Bei Periode 2019-2022) Istikharoh Istikharoh; Nafi Inayati Zahro; Zaenal Afifi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5059

Abstract

This study aims to determine the effect of debt to equity ratio, profitability, auditor quality, auditor turnover, auditor opinion and public ownership on the timeliness of financial reporting of consumer companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were 54 companies in the consumer sector listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a total 0f 84 samples were obtained. The analytical method used is multiple linear regression analysis using statistical test tools Software Statistical Product and Service (SPSS) 21. The results of this research show that the debt to equity ratio has a negative effect on the timeliness of financial reporting, profitability has a positive effect on the timeliness of financial reporting, auditor quality has a negative effect on the timeliness of financial repoting, changing auditors has a negative effect on the timeliness of financial reporting, auditor opinion has a positive effect on the timeliness of financial reporting, and public ownership has a positive effect on the timeliness of financial reporting.
PENDAMPINGAN MANAJEMEN USAHA DAN PEMBUKUAN LAPORAN KEUANGAN PADA USAHA KERUPUK KULIT KERBAU Afifi, Zaenal; Zamrud, Zamrud Mirah Delima; Rhealin, Rhealin Hening Karatri
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.226

Abstract

Kerupuk rambak kulit kerbau adalah salah satu produk makanan tradisional yang sangat populer di Kudus. Produk ini dibuat dari kulit kerbau yang telah diproses dengan cara dikeringkan, digoreng, dan diberi bumbu. Meski terlihat sederhana, usaha ini memiliki potensi yang besar untuk berkembang dan memberikan keuntungan yang signifikan bagi pemiliknya. Metode yang dilakukan dengan observasi dan perencanaan, pelaksanaan dan observasi. Hasil dari kegiatan ini, setelah mengikuti pelatihan UMKM kerupuk rambak kulit kerbau cap sapi mempunyai legalitas berupa PIRT, mampu memasarkan produknya secara online dan mampu membuat pembukuan keuangan.
PENDAMPINGAN ACCURATE ONLINE FITUR PEMBELIAN BAGI MUSYAWARAH GURU MATA PELAJARAN AKUNTANSI SE-KABUPATEN KUDUS Afifi, Zaenal; Dennyca, Dennyca Hendriyanto Nugroho; Ponny, Ponny Harsanti
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.286

Abstract

Accurate Accounting software is able to facilitate accounting records for various types of businesses such as services, retail/trading, construction, manufacturing, restaurants, and so on. The PKM team made a field visit to the partner's location and conducted a direct interview with the chairman of the Kudus Regency Accounting Subject Teachers' Conference, asking about the condition of teachers' technological knowledge, especially regarding Accurate Online accounting software purchase features, including: problems faced by partners, offering solutions that the PKM team would provide to partner; as well as signing a partner cooperation letter. The results obtained are increased teacher resources, increased understanding of technology, and Certified Accurate Professional.
Pembuatan Silase Pakan Ternak dari Limbah Tebon Jagung sebagai Inovasi Pengolahan Hasil Pertanian Taufiqurrohman, Muhammad; Faroch, Unwanul; Jannah, Salsabella Miftahul; Amanda, Vriska Ruli; Afifi, Zaenal
Muria Jurnal Layanan Masyarakat Vol 7, No 1 (2025): Maret 2025
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v7i1.14902

Abstract

Training in making silage animal feed from corn stalks is a modern economic innovation that is relevant to improving the welfare of farmers, especially in Karangkonang Village. This community service activity aims to increase the knowledge and skills of farmers in Karangkonang Village in utilizing corn tebon as an animal feed ingredient through the silage process, which can eventually be sold as an economic value product. The methods used in this training include theoretical explanation of silage making, practical demonstrations, and providing direct opportunities for participants to make their own silage. The results of this service activity show that the training participants positively understand silage making techniques and get the opportunity to feed silage to their livestock. Thus, this training not only increases the knowledge of farmers but also opens up new business opportunities that improve the economy of the Karangkonang Village community.Pelatihan pembuatan pakan ternak silase dari tebon jagung menjadi inovasi ekonomi modern yang relevan untuk meningkatkan kesejahteraan peternak, terutama di Desa Karangkonang. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menambah pengetahuan dan keterampilan peternak di Desa Karangkonang dalam memanfaatkan tebon jagung sebagai bahan pakan ternak melalui proses silase, yang pada akhirnya dapat dijual sebagai produk bernilai ekonomi. Metode yang digunakan dalam pelatihan ini meliputi pemaparan teori mengenai pembuatan silase, demonstrasi praktik, serta pemberian kesempatan langsung kepada peserta untuk membuat silase sendiri. Hasil dari kegiatan pengabdian ini menunjukkan bahwa peserta pelatihan secara positif memahami teknik pembuatan silase dan mendapatkan kesempatan untuk memberikan pakan silase kepada ternak mereka. Dengan demikian, pelatihan ini tidak hanya meningkatkan pengetahuan peternak tetapi juga membuka peluang usaha baru yang meningkatkan ekonomi masyarakat Desa Karangkonang.
PENGARUH DEBT TO EQUITY RATIO, DEBT TO ASSET RATIO DAN TINGKAT INFLASI TERHADAP PERTUMBUHAN LABA Amalia, Rosy Yustika; Afifi, Zaenal; Susanti, Diah Ayu
Realible Accounting Journal Vol. 5 No. 1 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i1.1067

Abstract

Abstrak Pertumbuhan laba merupakan indikator penting karena mencerminkan kinerja keuangan suatu perusahaan. Adanya fluktuasi dalam pertumbuhan laba dapat mengindikasikan ketidakstabilan kondisi keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio, Debt to Asset Ratio, Tingkat Inflasi Terhadap Pertumbuhan Laba. Populasi penelitian ini yaitu Perusahaan Sektor Energy yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023. Metode penelitian adalah kuantitatif. Sampel diambil menggunakan teknik purposive sampling, hasilnya diperoleh 117 data sebagai sampel penelitian. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Data diolah dengan Program Statistical Package for the Social Sciences 26. Hasil penelitian ini menunjukkan Debt to Equity Ratio dan Debt to Assets Ratio tidak berpengaruh terhadap pertumbuhan laba, sedangkan tingkat inflasi berpengaruh positif terhadap pertumbuhan laba. Kata kunci: DER, DAR, Tingkat Inflasi, dan Pertumbuhan Laba
THE INFLUENCE OF FINANCIAL LITERACY, FINTECH ADOPTION, AND INVESTMENT PREFERENCES ON THE INVESTMENT BEHAVIOR OF MILLENNIALS IN JAKARTA IN THE DIGITAL BANKING ERA Afifi, Zaenal; -, Riny; Silkfan, Rara
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of financial literacy, fintech adoption, and investment preferences on the investment behavior of millennials in Jakarta during the digital banking era. Employing a quantitative research design, data were collected from 150 respondents using a structured questionnaire based on a Likert scale (1-5). The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate both the measurement and structural models. The results reveal that financial literacy, fintech adoption, and investment preferences positively and significantly influence investment behavior. Among these factors, fintech adoption exerts the most substantial impact, underscoring the transformative role of technology in shaping investment decisions. The findings suggest that financial institutions and policymakers should prioritize financial literacy initiatives, foster fintech innovation, and develop personalized investment strategies to empower millennial investors. This study contributes to the growing body of literature on millennial financial behavior, offering actionable insights for stakeholders in the financial sector.
Pendampingan Edukasi Finansial Budidaya Jamur Tiram melalui Akuntansi Terkomputerisasi Afifi, Zaenal; Dahlan, Mohammad; Hidayat, Taufiq; Mulyani, Sri
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 3 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i3.24760

Abstract

Mitra Pengabdian pada Masyarakat ini adalah UMKM Jamur Tiram Sidojoyo. Tujuan pengabdian pada UMKM Jamur Tiram adalah memberikan suatu pemahaman bagi UMKM mengenai pentingnya manajemen keuangan khususnya pencatatan keuangan sehingga mitra dapat mengimplementasikan pencatatan keuangan pada kegiatan usaha yang dijalankan. Metode yang digunakan dalam kegiatan pengabdian ini di antaranya diskusi dengan mitra tentang masalah yang dihadapi, pemaparan materi mengenai manajemen keuangan yang meliputi  praktik dan simulasi pencatatan keuangan sederhana sesuai dengan transaksi yang digunakan dalam kegiatan usahanya, serta pelatihan input transaksi melalui sistem LAMIKRO, dan yang terakhir diskusi dan tanya jawab terkait materi yang belum dipahami oleh mitra. Hasil dari kegiatan pengabdian ini mitra dapat melakukan input transaksi di sistem LAMIKRO dengan baik sesuai dengan standar akuntansi keuangan sehingga mitra dapat mengetahui laba rugi yang diperoleh, laporan perubahan modal serta laporan posisi keuangan sehingga mitra dapat mengetahui kondisi keuangan usahanya serta dapat mengetahui keuntungan yang didapatkan setiap bulannya.
Co-Authors - Sukirman - Sukirman -, Riny Aditya Candra Nugroho Ahmad Zazuli Aida Nurul Husnina Akirliani, Erika Praja Alif Catur Murti Amalia Lestari Amalia, Rosy Yustika Amanda, Vriska Ruli Amin Kuncoro Anita Ismiati Annisa Eka Safitri Eka Annisa Rizkiyana Arya Maulana Cecillia Jiniputri Novena Dumatubun Damayanti, Putri Amelia Defrial Arwin Prakasa Dennyca Hendriyanto Nugroho Diah Ayu Susanti Diah Lestari, Diah Dien Ajeng Fauziah Dwi Listiana Efa Larisa Ariella Eko Sudarmanto Faroch, Unwanul Fatma Siti Kholifah Febra Robiyanto Gusti Dian Prayogi Hanita Rusgowanto , Fransisca Hijriah, Amanah Ida Adhani Ihsanul Windasari Ismiati, Anita Istikharoh Istikharoh Istikharoh, Istikharoh Izza Ashsifa Jannah, Salsabella Miftahul Kholifah, Fatma Siti Lestari, Amalia Marismiati Melia Novi Arianti Merosea, Nitri Mohammad Dahlan Muhamad Sirril Ula Muhammad Imam Ghozali Muhammad Taufiqurrohman Muhammad Taufiqurrohman, Muhammad Mulyanto Mulyanto Mulyanto Muti’ah, Atikah Nafisatul Nabila Rahmawati Alamri Nabilla Dessy Nurhanisa Nafi’ Inayati Zahro Nanik Ermawati Nisa Ramadhani Nita Andriyani Budiman Nofita Sari Nova Ilham Fitriyanto Nugroho, Aditya Candra Ponny Harsanti, Ponny Putri APRILIA Retno Tri Handayani Revvaldi Seva Alladeta Rhealin Hening Karatri Rina Noviana Rony Uncok Cahyadi Rose Wira Hadi Kesuma Safitri, Ely Fiatus Salsabella Miftahul Jannah Setyowati, Nur Intan Silkfan, Rara Siviani, Devi Sri Mulyani Sri Mulyani Sukirman Sukirman Sukirman Sukirman Sukma Wijayanti Susanti, Diah Ayu Taufiq Hidayat Triana Zuhrotun Aulia Ulva Rizky Mulyani Unwanul Faroch Vriska Ruli Amanda Wibowo Harry Sugiharto Wibowo Harry Sugiharto Yusuf Rahmat Saputra Zainuddin Zainuddin Zamrud Mirah Delima Zazuli, Ahmad Zuhrotun Aulia, Triana Zuliyati Zuliyati Zuliyati