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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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Analysis of Home-based Business Development Using a Green Business Approach to Increase Family Income Munir, Miftahul; Srikalimah, Srikalimah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2479

Abstract

The development of home-based businesses using a green business approach is still rare due to a lack of understanding of the importance of environmental preservation and insufficient skills in processing natural resources. Home-based products using a green business approach involve businesses that prioritize environmental considerations from the selection of raw materials and production processes to creating products that do not harm the environment. In other words, the raw materials used are natural waste products that are processed and utilized to create economic value and increase family income. The purpose of this research is to examine the development of home-based green businesses in Gembleb and their impact on income levels. The researcher used qualitative methods, directly engaging in field observations and interviews with business owners. The results of this study show that developing environmentally friendly home-based businesses by utilizing natural raw materials can generate income for families and communities. However, protecting wildlife is not solely the responsibility of individual business owners but a shared responsibility for the benefit of both individuals and groups.
Analisis Penilaian Kinerja Perusahaan Pasca Wabah Covid – 19 Menggunakan Metode Balance Scorecard Pada Ud. Adiyasa Priaji, Dara Sekar; Luayyi, Sri; Srikalimah, Srikalimah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 8 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11125702

Abstract

Penelitian ini bertujuan untuk menguji kinerja perusahaan pada UD. Adiyasa mengggunakan metode Balance Scorecard. Penelitian ini menggunakan kuantitatif kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan dengan pengolahan data primer seperti wawancara, dokumentasi dan observasi. Teknik analisis data mengunakan pengukuran masing-masing perspektif kemudian mengukur total skor balance scorecard. Hasil penelitian menunjukan penilaian perspektif keuangan, pelanggan, dan pertumbuhan dan pembelajaran dalam kondisi yang bagus, sedangkan perspektif bisnis dan internal menunjukan kondisi yang cukup bagus. Pengukuran kinerja UD. Adiyasa menggunakan metode balance scorecard menghasilkan nilai 75,72% dengan kondisi Sangat Baik dan tergolong dalam kategori A.
INCREASING THE SALES VALUE OF KEDIRI COFFEE THROUGH THE CREATION OF THE MOUNT WILIS ARABICA DRIP BAG PRODUCT Mulyaningtiyas, Ratna Dewi; Arisyahidin, Arisyahidin; Askafi, Eka; Luthfiana, Ainul; Septiani, Avita Risky Dwi; Nufus, Farazia Hayatu; Srikalimah, Srikalimah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 4 (2025): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i4.3076

Abstract

Indonesia, as one of the world's four coffee suppliers, has the potential to develop coffee cultivation and processing technology, given the still-open market. The slopes of Mount Wilis in Kediri Regency boast 45 hectares of coffee plantations that are still under development and do not yet produce sufficient quantities of coffee. Coffee farmers still live in poverty due to the relatively low selling price and also low production capacity. This community service effort focuses on adding value to Wilis Arabica coffee, creating the Wilis Arabica Drip product. This product can increase its selling price by up to 300% over its original price. roasted beanswithout special packaging. The active involvement of participants (farmer group members) in the training, enabling them to gain hands-on experience rather than simply listening to material, has a positive impact on their motivation to add value to the harvested coffee, turning it into high-value packaged coffee products.
Balancing Efficiency and Spirituality: Implementation of Virtual Accounts at Tebuireng Islamic Boarding School Humaidi Humaidi; Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana; Srikalimah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0004

Abstract

The rapid expansion of financial digitalization has transformed governance practices in educational institutions, including Islamic boarding schools (pesantren), where financial transactions are closely intertwined with social and spiritual values. This study aims to examine how the implementation of virtual account (VA) systems at Tebuireng Islamic Boarding School influences administrative efficiency, user satisfaction, and socio-spiritual dynamics. This study employs a qualitative approach with an interpretive phenomenological design. Data were collected through in-depth interviews, participatory observations, and document analysis involving fifteen participants, including financial staff, students’ guardians, and institutional managers. The findings indicate that the adoption of VA significantly enhances administrative efficiency through real-time transaction processing, improved transparency, and reduced recording errors, reflecting the principles of New Public Management (NPM). From the perspective of the Technology Acceptance Model (TAM), perceived usefulness and ease of use contribute to increased satisfaction; however, trust and alignment with spiritual values emerge as equally important determinants. Using Cultural-Historical Activity Theory (CHAT), the study further reveals that digitalization reconfigures social interactions, reducing face-to-face engagement traditionally associated with silaturahmi and barakah, thereby generating tensions between efficiency and spirituality. This study contributes to the literature by demonstrating that financial digitalization in religious institutions is a value-laden process that requires balancing technological efficiency, user trust, and spiritual meaning, offering implications for the development of hybrid governance models in faith-based educational settings. ABSTRAK - Menyeimbangkan Efisiensi dan Spiritualitas: Implementasi Virtual Account di Pesantren Tebuireng. Perkembangan digitalisasi keuangan telah membawa perubahan signifikan dalam tata kelola lembaga pendidikan, termasuk pesantren, yang praktik keuangannya tidak terlepas dari nilai sosial dan spiritual. Penelitian ini bertujuan untuk menganalisis bagaimana implementasi sistem virtual account (VA) di Pondok Pesantren Tebuireng memengaruhi efisiensi administrasi, kepuasan wali santri, serta dinamika sosial-spiritual yang menyertainya. Penelitian ini menggunakan pendekatan kualitatif dengan strategi fenomenologi interpretatif, melalui wawancara mendalam, observasi partisipatif, dan studi dokumen terhadap lima belas informan yang terdiri dari staf keuangan, wali santri, dan pengelola pesantren. Hasil penelitian menunjukkan bahwa penggunaan VA mampu meningkatkan efisiensi administrasi secara signifikan melalui pencatatan transaksi secara real-time, peningkatan transparansi, dan pengurangan kesalahan pencatatan, sejalan dengan prinsip New Public Management (NPM). Dari perspektif Technology Acceptance Model (TAM), kemudahan dan kegunaan sistem meningkatkan kepuasan pengguna, namun faktor kepercayaan serta kesesuaian dengan nilai spiritual juga menjadi penentu utama. Sementara itu, melalui pendekatan Cultural-Historical Activity Theory (CHAT), ditemukan bahwa digitalisasi mengubah pola interaksi sosial dengan berkurangnya kontak langsung yang sebelumnya mengandung nilai silaturahmi dan keberkahan, sehingga memunculkan ketegangan antara efisiensi dan spiritualitas. Penelitian ini menegaskan bahwa digitalisasi keuangan di pesantren merupakan proses yang sarat nilai, sehingga memerlukan keseimbangan antara efisiensi teknologi, kepercayaan pengguna, dan makna spiritual dalam pengembangan tata kelola yang berkelanjutan.
Penerapan Perhitungan PPH Pasal 21 Berdasarkan Undang – Undang Harmonisasi Peraturan Perpajakan Tahun 2021 Terhadap Take Home Pay Karyawan Tetap Isnaini Azzahra; Fauziyah Fauziyah; Srikalimah Srikalimah
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1494

Abstract

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
Pengaruh Tingkat Pendapatan, Tarif Pajak Dan Sistem Pembayaran Terhadap Kepatuhan Wajib Pajak UMKM: Studi Kasus Kpp Pratama Kota Kediri Popy Tyara Sari; Fauziyah Fauziyah; Srikalimah Srikalimah
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1794

Abstract

Taxes are an important element in the country because they have the largest source of income. However, in reality it is still relatively low. This research aims to determine the influence of income levels, tax rates and payment systems on UMKM taxpayer compliance. This research data was obtained from Kediri City Micro Enterprise Data for 2022. Data analysis techniques were carried out using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis analysis to test the influence partially (t test) and simultaneously (F test). The results show that income levels and payment systems have a positive effect on taxpayer compliance with a significance value of 0.000, tax rates have a positive effect on UMKM taxpayer compliance with a significance value of 0.002. KPP Pratama Kediri City must provide the best service and provide counseling so that taxpayers understand the procedures for paying taxes. With the development of technology, it is hoped that taxpayers will be more compliant in paying their obligations. It is hoped that future researchers adding other variables that influence the level of taxpayer compliance, especially for UMKM.
The Effect Of Coretax And Tax Knowledge On Taxpayer Compliance With Taxpayer Awareness As A Moderating Variable Aisa Corolla; Srikalimah; Moch Wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10678

Abstract

Abstract This study aims to analyze the influence of Coretax and tax knowledge on taxpayer compliance with taxpayer awareness as a moderating variable at the Kediri Pratama Tax Office in 2025.This research is a quantitative research. The population in this study are Individual Taxpayers (WPOP) who are actively registered and have an obligation to report Annual Tax Returns at the Kediri Pratama Tax Office in 2025. The number of samples in this study is 100 respondents calculated using the Slovin formula. Data collection was carried out using a questionnaire, while the data analysis technique used Moderated Regression Analysis (MRA) with the help of SPSS software. The results of this study indicate that (1) Coretax has a significant positive effect on taxpayer compliance; (2) tax knowledge does not have a significant effect on taxpayer compliance; (3) taxpayer awareness is not able to moderate (does not strengthen or weaken) the effect of Coretax on taxpayer compliance; (4) taxpayer awareness is not able to moderate the effect of tax knowledge on taxpayer compliance; and (5)Coretax, tax knowledge, and taxpayer awareness simultaneously influence taxpayer compliance. Keywords:Coretax, Taxpayer Compliance, Taxpayer Awareness, Tax Knowledge
The Effect Of Coretax, Quality Of Fiscus Services, And Digital Literacy On Individual Taxpayer Compliance Nadia septi Amelia; Srikalimah; Moch. Wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10679

Abstract

This study aims to analyze the effect of coretax implementation, the quality of tax authorities services, and digital literacy on individual taxpayer compliance. This study focuses on the need to improve taxpayer compliance to support state revenues and the digital transformation in the tax system through the implementation of coretax by the Directorate General of Taxes. In addition, tax authorities services and digital literacy are also considered to play an important role in improving tax compliance in the digital era. To achieve these objectives, this study uses a quantitative approach with a survey approach involving the distribution of questionnaires to individual taxpayers registered at the Kediri City Tax Office (KPP Pratama). The sampling technique uses purposive sampling with the criteria of respondents having a Taxpayer Identification Number (NPWP) and having used coretax. Then the data obtained will be analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. The expected results of this study are evidence that coretax implementation, the quality of tax authorities services, and digital literacy have a positive influence on individual taxpayer compliance. Thus, the improvement of the digital-based tax system, optimal tax authorities services, and digital literacy are expected to improve taxpayer compliance in a sustainable manner. Keywords: Coretax, Quality of Tax Service, Digital Literacy, Taxpayer Compliance.
The Effect of Capital Intensity and Leverage on Corporate Tax Aggressiveness in Companies Listed on the Indonesia Stock Exchange with Corporate Governance as a Moderating Variable Istiqomah; Srikalimah; Fitria Magdalena Suprapto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10773

Abstract

This research investigates the influence of capital intensity and leverage on corporate tax aggressiveness, while also examining the moderating role of corporate governance in manufacturing firms within the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2021 to 2024. The study proposes that capital intensity and leverage contribute to tax aggressiveness and assumes that corporate governance may strengthen or weaken these relationships. A quantitative method with an associative research design was applied in this study. The sample consisted of 150 firm-year observations selected through purposive sampling techniques. Secondary data were collected from the annual financial statements published by the companies. The variables were measured using several financial indicators, including capital intensity represented by the ratio of fixed assets to total assets, leverage measured using the Debt to Asset Ratio (DAR), tax aggressiveness measured through the Effective Tax Rate (ETR), corporate governance assessed by the proportion of independent commissioners, and profitability represented by Return on Assets (ROA) as a control variable. Data processing employed panel data regression and Moderated Regression Analysis (MRA) using Python software. The selection of the most appropriate regression model was conducted through the Hausman and Lagrange Multiplier (LM) tests, while descriptive statistical analysis and classical assumption tests were performed using SPSS. The findings reveal that, individually, capital intensity and leverage positively and significantly affect tax aggressiveness. Profitability as a control variable also demonstrates a positive and significant relationship with tax aggressiveness. Simultaneous testing further confirms that both capital intensity and leverage jointly influence tax aggressiveness. Furthermore, the MRA findings indicate that corporate governance does not significantly moderate the relationship between capital intensity and leverage toward tax aggressiveness. These results imply that tax aggressiveness is shaped by multiple internal organizational factors, and the proposed model provides considerable explanatory capability regarding the phenomenon. The findings also suggest that strengthening corporate governance structures alone may not be sufficient to reduce aggressive tax practices unless accompanied by effective implementation. Therefore, companies should improve transparency and accountability in managing tax-related activities, while policymakers are encouraged to reinforce regulations associated with corporate taxation practices. Future studies are recommended to incorporate additional variables, such as company size, liquidity, and audit quality, as well as expand research coverage across different sectors and longer periods of observation to achieve broader and more comprehensive findings.
Peran Profitability sebagai Moderasi: Sales Growth, Transfer Pricing, Capital Intensity dan Tax Avoidance Maya Novitasari; Srikalimah Srikalimah; Munari Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2712

Abstract

Tax is the main income for the government, so it is very reasonable if the government wants all taxpayers in Indonesia to pay their tax obligations according to applicable policies. This study aims to analyze and prove the effect of sales growth, transfer pricing, and capital intensity on tax avoidance with profitability as a moderating variable in real estate and property companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The data sources were obtained from the Indonesia Stock Exchange website and the official websites of each related company. The population in this study was 92 companies with a total sample of 328. This study shows that sales growth has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, and capital intensity has no effect on tax avoidance. In addition, it is also shown that profitability is unable to moderate the effect of sales growth on tax avoidance, profitability is unable to moderate the effect of transfer pricing on tax avoidance, and profitability is unable to moderate the effect of capital intensity on tax avoidance.
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 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