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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) JPM (Jurnal Pemberdayaan Masyarakat) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JURNAL MANAJEMEN (EDISI ELEKTRONIK) International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Multitek Indonesia : Jurnal Ilmiah JAE (Jurnal Akuntansi dan Ekonomi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Proaksi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Cendekia : Jurnal Pengabdian Masyarakat Al-Kharaj: Journal of Islamic Economic and Business ABIDUMASY : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmu Manajemen Advantage Empowerment: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis Jurnal Cendekia Keuangan Journal of Scientific Research, Education, and Technology Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Community: Jurnal Pengabdian Pada Masyarakat Sewagati Jurnal Ekonomi Manajemen Akuntansi JAKBS Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Neraca Manajemen, Akuntansi, dan Ekonomi Intellektika: Jurnal Ilmiah Mahasiswa Accounting Studies and Tax Journal JUTRIANCE Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Kendali Akuntansi Share Jurnal Akuntan Publik Economics and Digital Business Review
Srikalimah, Srikalimah
Universitas Islam Kadiri
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Pengembangan Model Customer Satisfaction Dalam E-Commerce Kecantikan Dan Kosmetik: Structural Equation Modeling Selviasari, Rike; Antasari, Dewi Wungkus; Srikalimah, Srikalimah
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5559

Abstract

Latar belakang: Kepuasan pelanggan dianggap sebagai faktor penting yang dapat mempengaruhi keberhasilan pemasaran dan memainkan peran penting dalam mendorong pelanggan untuk membeli kembali produk yang ditawarkan, termasuk produk kecantikan dan kosmetik yang sangat kompetitif. Penelitian ini bertujuan untuk mengetahui keandalan external incentives, online shopping experience, seller services, dan security and privacy dalam memprediksi customer satisfaction. Metode: Penelitian ini menggunakan model pendekatan kuantitatif untuk mengukur hubungan antar variabel. Penelitian ini dilakukan kepada 150 sampel pelanggan produk kecantikan dan kosmetik yang dipilih secara acak. Data penelitian berupa angka yang dikumpulkan menggunakan instrumen kuesioner. Data dianalisis menggunakan teknik SEM (Structural Equation Modelling) dengan bantuan software smartPLS versi 4. Hasil: External incentives, online shopping experience, seller services, security and privacy mempunyai pengaruh terhadap customer satisfaction (T-statistik > 1,96). Seluruh indikator dalam model ini dinyatakan valid untuk menjelaskan masing-masing variabel latennya (loading factor > 0,7). Keseluruhan variabel dalam model ini juga memiliki tingkat reliabilitas yang tinggi (composite reliability > 0.70; AVE > 0.50). Penelitian juga ini menemukan bahwa 87,2% tinggi atau rendahnya customer satisfaction dapat dijelaskan oleh external incentives, online shopping experience, seller services, dan security and privacy. Kesimpulan: Seluruh konstruk varibel dalam model ini mampu menjelaskan tentang bagaimana kepuasan pelanggan pada e-commerce kecantikan dan kosmetik. Model customer satisfaction yang dikembangkan dalam penelitian ini dapat digunakan sebagai dasar studi masa depan di bidang e-commerce kecantikan dan kosmetik. Peneliti selanjutnya disarankan untuk memperluas setting penelitian dengan menguji model ini di pasar dan sektor yang lainnya. Kata kunci: Kepuasan pelanggan, e-commerce, kecantikan dan kosmetik
POJOK PAJAK: BAKTI RELAWAN PAJAK (RENJANI) UNTUK MASYARAKAT Agustina, Rachma; Pertiwi, Dwi Ari; Ardiana, Meta; Humaidi; Husna, Lia Safarotul; Srikalimah
ABIDUMASY Vol 6 No 01 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i01.8769

Abstract

The Tax Volunteer Program at Universitas Hasyim Asy’ari aims to increase tax awareness in the community through assistance with Annual Tax Return (SPT) filing. This initiative involves students as volunteers who undergo intensive training in taxation, including SPT filing procedures and the tax volunteer code of conduct. During the February–March 2025 period, the volunteers assisted approximately 800 taxpayers at various locations, in collaboration with the Jombang Primary Tax Office (KPP Pratama Jombang). Evaluation results indicate that the program ran successfully and made a significant contribution to supporting taxpayer compliance, with success measured by activity scores validated by the Directorate General of Taxes of the Republic of Indonesia. As a follow-up, a “Tax Goes to School” program is planned to instill tax awareness from an early age. This program not only supports the Directorate General of Taxes but also enriches students’ experience in community service in line with the Tri Dharma of Higher Education.
PENGARUH PROGRAM PEMUTIHAN PAJAK, LAYANAN E- SAMSAT DAN LAYANAN DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI KEPUASAN LAYANAN Reginawati, Temi; Srikalimah, Srikalimah; Antasari, Dewi Wungkus
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2159

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh program pemutihan pajak, layanan E-SAMSAT, dan layanan drive thru terhadap kepatuhan wajib pajak, serta menguji peran kepuasan layanan sebagai variabel moderasi di Kantor SAMSAT Kota Kediri. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei melalui penyebaran kuesioner kepada 77 responden yang ditentukan dengan metode random sampling. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA) dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa program pemutihan pajak dan layanan E-SAMSAT tidak berpengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan layanan drive thru memiliki pengaruh positif dan signifikan. Selain itu, kepuasan layanan tidak memoderasi hubungan antara pemutihan pajak maupun layanan drive thru terhadap kepatuhan wajib pajak, namun terbukti memoderasi secara signifikan dan memperlemah pengaruh layanan E-SAMSAT terhadap kepatuhan. Simpulan dari penelitian ini adalah bahwa hanya layanan drive thru yang berpengaruh langsung terhadap kepatuhan wajib pajak, dan peran moderasi kepuasan layanan bersifat selektif tergantung pada jenis layanan yang diberikan.   Kata Kunci : Kepatuhan Wajib Pajak, Pemutihan Pajak, E-SAMSAT, Layanan Drive Thru, Kepuasan Layanan
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2021-2023) Shintya Aprilia Utami; Khasanah Sahara; Ninik Anggraini; Srikalimah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i8.12705

Abstract

This research aims to test and analyze how profitability is influenced by proxies LONG And ROE, liquidity by proxy CR And QR, solvency by proxy THE And LTDER, and dividend policy by proxy DPR And YOU on Company Value. This research is descriptive research with quantitative methods. The sampling technique in this research is purposive sampling with a population of 30 sub-sector manufacturing companies food and beverage and obtained a sample of 8 companies food and beverage. The data analysis technique used is the classic assumption test which consists of the normality test, multicollinearity test, heteroscedasticity test, and auto correlation test, hypothesis test which consists of the R2 coefficient of determination test, t test, and f test, as well as the multiple linear regression test. The results of this research state that profitability through LONG influence on company value with a sig value of 0.002 <0.05, profitability through ROE has no effect on company value with a sig value of 0.666 > 0.05, liquidity through CR influence on company value with a sig value of 0.058 <0.05, liquidity through QR has no effect on company value with a sig value of 0.341 > 0.05, solvency through THE has no effect on company value with a sig value of 0.988 > 0.05, solvency through LTDER has no effect on company value with a sig value of 0.486 > 0.05, dividend policy through DPR has no effect on company value with a sig value of 0.498 > 0.05, dividend policy through YOU has no effect on company value with a sig value of 0.816 > 0.05. Meanwhile, simultaneously ROA, ROE, CR, QR, DER, LTDER, DPR, And YOU influence on PBV.
Pengungkapan Sustainability Report, Corporate Social Responsibility dan Kinerja Perusahaan terhadap Tax Avoidance Santika Mia Grasia; Srikalimah; Puji Rahayu
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7197

Abstract

Main Purpose - The purpose of this discussion is to examine how the disclosure of sustainability reports, corporate social responsibility, and company performance influence tax avoidance. Method - This study utilizes a quantitative approach to explore the interrelationships among the variables under investigation.It relies on secondary data derived from annual reports and sustainability disclosures of mining companies in the mineral sub-sector that are listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2024. Main Findings - This consideration provides a hypothetical commitment by illustrating that sustainability report disclosure, use of corporate social obligations, and corporate implementation are related to the tendency to avoid taxes, although the direction and significance of the relationship may change. Basically, companies are expected to advance the quality and sharpness of support report disclosure and actualize corporate social obligations in real terms, not just as a convention or image-building effort. Novelty - The researcher focuses on filling the research gap that remains limited in the mineral sub- sector, as well as providing a more specific depiction of how sustainability report disclosure, corporate social responsibility, and company performance influence tax avoidance practices, which have not been previously examined.
POJOK PAJAK: BAKTI RELAWAN PAJAK (RENJANI) UNTUK MASYARAKAT Agustina, Rachma; Pertiwi, Dwi Ari; Ardiana, Meta; Humaidi; Husna, Lia Safarotul; Srikalimah
ABIDUMASY Vol 6 No 01 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i01.8769

Abstract

The Tax Volunteer Program at Universitas Hasyim Asy’ari aims to increase tax awareness in the community through assistance with Annual Tax Return (SPT) filing. This initiative involves students as volunteers who undergo intensive training in taxation, including SPT filing procedures and the tax volunteer code of conduct. During the February–March 2025 period, the volunteers assisted approximately 800 taxpayers at various locations, in collaboration with the Jombang Primary Tax Office (KPP Pratama Jombang). Evaluation results indicate that the program ran successfully and made a significant contribution to supporting taxpayer compliance, with success measured by activity scores validated by the Directorate General of Taxes of the Republic of Indonesia. As a follow-up, a “Tax Goes to School” program is planned to instill tax awareness from an early age. This program not only supports the Directorate General of Taxes but also enriches students’ experience in community service in line with the Tri Dharma of Higher Education.
ANALYSIS OF THE EFFECT OF VALUE-ADDED TAX IMPLEMENTATION ON TAX REVENUE AT KPP PRATAMA KEDIRI Tika, Hella Laras; Srikalimah, Srikalimah; Suaidah, Imarotus
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 5 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/07q2k812

Abstract

This study analyzes the impact of the implementation of Value Added Tax (VAT) on tax revenue at the Pratama Tax Office in Kediri. The method used is descriptive qualitative, employing document analysis and interviews with entrepreneurs, consultants, and tax officers. The results indicate that the implementation of VAT significantly contributes to tax revenue, but varying levels of understanding among Taxable Entrepreneurs (PKP) pose major challenges. The increase in the VAT rate from 10% to 12% has the potential to reduce purchasing power, especially among low-income groups. This study is consistent with previous findings that indicate an increase in VAT rates can enhance state revenue but may also risk decreasing consumption. It is recommended that the Pratama Tax Office in Kediri enhance tax education programs and enforce stricter compliance monitoring to raise PKP awareness. Thus, it is hoped that VAT revenue can be optimized and support sustainable economic growth.
BASIC ACCOUNTING TRAINING: INTRODUCTION TO THE INDONESIAN RUPIAH CURRENCY AND PERSONAL FINANCIAL JOURNALS FOR CHILDREN AT PPWNI KLANG, SELANGOR, MALAYSIA Devita Sari, Silvia; Luayyi, Sri; Srikalimah, Srikalimah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.3035

Abstract

Financial literacy is an essential skill that should be introduced from an early age, particularly for children in migrant communities who often face limited access to structured financial education. This community service program offered a distinctive approach by integrating the introduction of the Indonesian Rupiah as a symbol of national identity with practical financial management training for children at the Indonesian Citizens Education Center (PPWNI) in Klang, Selangor, Malaysia. The program combined short lectures, educational games, buying–selling simulations, simple journal recording, and the innovative Dream Pocket activity. A total of 73 children aged 7–12 years participated. Results indicated substantial improvements in their ability to recognize Rupiah and Ringgit, differentiate needs and wants, record daily transactions, and plan savings. Pre- and post-test results showed an increase of 40% to 70% across key aspects. Uniquely, this program not only enhanced cognitive understanding but also reinforced cultural identity and promoted character values such as discipline, responsibility, and motivation to save. These findings highlight the novelty of embedding national identity into financial literacy education, offering a replicable model for migrant communities and early childhood education contexts.
PERANCANGAN DAN PENGUJIAN ALAT SENSOR PH SERTA SUHU BERBASIS INTERNET OF THINGS UNTUK MONITORING LIMBAH INDUSTRI TAHU Pinandhita, Aqli Supremadi Naufal; Shobirin, Rizky Arief; Shalahuddin, Yanu; Srikalimah, Srikalimah
MULTITEK INDONESIA Vol 17 No 1 (2023): Juli
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mtkind.v17i1.6836

Abstract

Tofu wastewater has negative impact on the river ecosystems and local residents because its smell and acidity. Therefore, this research aimed to design tools and test pH and temperature sensors based on Internet of Things (IoT) for monitoring the results of the installation of tofu waste wastewater treatment (WWTP) system in real time as wastewater quality monitoring system development thus it capable for wastewater monitoring intensively. Methodology of this research was experimentally for designing monitoring tools, which at tool design stage using an ESP 8266 microcontroller, pH4502c and DS18B20 as pH and temperature sensors, respectively. And also, it was communicated with Arduino IDE and Blynk software to create program code on the microcontroller and as monitoring on the computer server and smartphones, respectively. The used statistical compatibility test was percentage error, validity and reliability tests based on the monitoring tool data response to observed its suitability of the wastewater monitoring tool set for sustainability in home industries. In the %error test, there were results in reading values by the pH and temperature sensor of 0.92-1.45% in the tofu waste and whole neutralization, coagulation, sedimentation and filtration compartments; however, there was %error result of 0.92-7.31% on the pH sensor for the tofu wastewater tub. There were very valid and reliable results on tofu waste and whole compartments of the WWTP. Based on these results, the wastewater monitoring tools set was declared suitable for continuous use in the tofu industry with recommendations for routine calibration at least every 3 days of use.
Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kemampuan Membayar Pajak sebagai Variabel Moderasi (Studi Kasus pada UMKM di Kabupaten Kediri) Saputri, Sabina Sri Kirana; Yani, Ahmad; Suaidah, Imarotus; Srikalimah, Srikalimah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3105

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang sangat vital bagi pembiayaan pembangunan dan kesejahteraan masyarakat. Kepatuhan pajak yang rendah dapat berdampak negatif terhadap perekonomian negara, mengurangi penerimaan pajak, dan memperlambat pembangunan tepat sasaran bagi pelaku UMKM. Fenomena kepatuhan pajak di kalangan pelaku UMKM masih menjadi tantangan besar dalam sistem perpajakan di Indonesia, termasuk di Kabupaten Kediri. Meskipun pemerintah telah mengeluarkan kebijakan untuk mempermudah kewajiban perpajakan, namun tingkat kepatuhan wajib pajak UMKM masih tergolong rendah. Banyak pelaku UMKM yang belum memahami secara menyeluruh ketentuan perpajakan, kurang merespons terhadap ancaman sanksi, mengalami kendala dalam memanfaatkan sistem perpajakan digital, serta tidak semua pelaku UMKM memiliki kemampuan finansial yang stabil untuk memenuhi kewajiban perpajakannya tepat waktu. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, sanksi pajak, dan digitalisasi pajak terhadap kepatuhan wajib pajak, serta menguji peran kemampuan membayar pajak sebagai variabel moderasi pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Kediri. Pendekatan kuantitatif digunakan dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM. Data yang diperoleh dianalisis menggunakan regresi linear berganda dan uji moderasi (Moderated Regression Analysis/MRA). Hasil penelitian menunjukkan bahwa pengetahuan pajak, sanksi pajak, dan digitalisasi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Selain itu, kemampuan membayar pajak terbukti memoderasi hubungan antara ketiga variabel independen tersebut terhadap kepatuhan wajib pajak, di mana pengaruhnya menjadi lebih kuat pada wajib pajak dengan kemampuan membayar yang tinggi. Temuan ini menegaskan pentingnya peningkatan literasi perpajakan, penegakan sanksi yang tegas, dan penerapan teknologi dalam sistem perpajakan untuk mendorong kepatuhan pajak, khususnya di sektor UMKM.
Co-Authors AA Sudharmawan, AA Achmad Arif Alfin Agus Athori Agustina, Rachma Ahmad Jauhari Ahmad Ridlo Abdillah Daim ahmad yani Ahmad Yani Aisa Corolla Ananda Budy Savera Andika Yulianto ANITA SUMELVIA DEWI Antasari, Dewi Wungkus Aqli Supremadi Naufal Pinandhita Ardiana, Meta Arel Agrossia Heresy Arisyahidin, Arisyahidin Beby Hilda Agustin Beby Hilda Agustin Darmawan, Raden Desinta Kurnia Ramadhanni Devita Sari, Silvia Dewi Rafita Sari Dewi Wungkus Antasari Dewi Wungkus Antasari Diana Ambarwati Doni Fitriyanto Dwi Ari Pertiwi Eka Askafi Endah Kurniawati Erwin Putera Permana Etlyn Helena Putri Fadlilatul Taufany FAUZIYAH Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Rahman Febrianti Nur Indah Sari Fiki Chusniatus Sa’adah Fitria Magdalena Suprapto Humaidi Humaidi Humaidi Humaidi Humaidi Husna, Lia Safarotul Idris, Ahmad Imarotus Suaidah Indah Yuni Astuti, Indah Indriani, Siti Rochmah Isnaini Azzahra Isnaini Azzahra Istiqomah Jatmiko, Udik Khasanah Sahara Koswara, Arwi Yudhi Kurniasari, Iin Kurniawati, Endah Lidya Agustina Luthfiana, Ainul M Alfa Niam Mareta Rahmawati Putri Marhaendra Kusuma Maya Novitasari Meta Ardiana Miftahul Munir Miftahul Munir, Miftahul Miladiah Kusumaningarti Moch Davik Izzuden Mubarak Akbar Muhammad Alfa Niam Muhammad Ivan Aziz Muhammad Syahrul Mubarok Munari, Munari Musabihul Qowi Nadia septi Amelia Nadya Lupitasari Nadya Lupitasari Nanda Indria Risty Arda Riezta Ninik Anggraini Noara Amreta Eriawati Novia Lailia Nufus, Farazia Hayatu Nurali Agus Najibul Zamzam Nuril Aulia Munawaroh Nuril Aulia Munawaroh Pinandhita, Aqli Supremadi Naufal Popy Tyara Sari Priaji, Dara Sekar Puji Rahayu Putri Awalina Rachma Agustina Rafi Kusuma Dewi Ratna Dewi Mulyaningtiyas Reginawati, Temi Rike Selviasari Rike Selviasari Rizky Arief Shobirin Rizky Arief Shobirin Rosyidatul Malikah SADIYAH, HALIMATUS Santika Mia Grasia Saputri, Sabina Sri Kirana Selviasari, Rike Septiani, Avita Risky Dwi Shalahuddin, Yanu Shilfa Yustika Konsesa Shilfa Shintya Aprilia Utami Shofia Fatimatuz Zahro’ siti isnaniati Sri Luayyi Sri Luayyi Sri Luayyi Sucipto Sucipto Sukmawati, Nadila Suryo, Is Bunyamin Taufik Akbar Tika, Hella Laras Umi Nadhiroh Umi Nadhiroh Umi Nadhiroh Wahyudi, Moch. Yanu Shalahuddin Yanuartanti, lska Yulia Intandani Yuyun Yuyun Zaenul Muttaqien Zamzam, Nurali Agus Najibul Zamzam, Nurali Agus Najibul Zuhdan, Alya Zahrani