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PENGARUH KECINTAAN UANG TERHADAP PENGGELAPAN PAJAK DENGAN RELIGIUSITAS DAN MATERIALISME SEBAGAI VARIABEL MODERASI Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati; Afdalia, Nadhira; Farid, Erwan Sastrawan; Iqbal, Muhammad; Muslimin, Ulfah Rizky; Nichen, Nichen
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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A decrease in the amount of tax revenue can occur due to tax evasion by taxpayers. Tax evasion actions carried out by taxpayers can be influenced by a lack of understanding of taxation knowledge, not optimal tax service services, tax sanctions that do not provide a deterrent effect for taxpayers, and high love of money. This study aims to examine the effect of the love of money on tax evasion, moderated by the variables of religiosity and materialism. A quantitative approach is used in this study. The sample is 365 individual taxpayers. The sampling technique used is simple random sampling. Moderated Regression Analysis (MRA) was used to analyze the data of this study. This study indicates that the love of money has a significant and significant effect on tax evasion. The relationship between the love of money and tax evasion is moderated by religiosity. The relationship between the love of money and tax evasion is also moderated by materialism.

Pengenalan Konsep Keuangan Sederhana Pada Usaha Mikro Informal Noken Di Distrik Abepura Muslimin, Ulfah Rizky; Tandililing, Elia Madatu
The Community Engagement Journal Vol 6 No 2: (2023)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v6i2.3481

This activity service focuses on Jayapura City, especially Abepura District with the purpose of providing an introduction to simple financial concepts for Noken entrepreneurs in Abepura District. This activity aimed at native Papuan women entrepreneurs who sell noken, one of Papua's traditional crafts, made from plants, taken from tree bark and woven into bags that are used as places to store goods. There are 10 womens (Papuan mothers) that became seller in Abepura District were given training through the interview method regarding the initial understanding of noken sellers, the obstacles they face if any, then continued with an introduction to simple financial concepts related to the business they’ve run. The output of this service activity is to provide an introduction to simple financial concepts so as to increase understanding regarding financial management for informal noken micro businesses in Abepura District. Furthermore, it is hoped in the future they will be able to record and manage their own finances in more detail and orderly. Keywords: Financial, Micro Informal, Noken

Pendampingan Penentuan Harga Pokok Produksi Pada UMKM di Kota Jayapura Waromi, Juliana; Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Paru, Sara Marlyn; Patty, Maria Apriane
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3938

This community service activity aims to provide an education as well as assistance for 10 (ten) MSME businesses regarding the concept of the Cost of Goods Manufactured (COGM), elements of COGM and the calculation process of COGM, so that each business actor is able to make a systematic financial bookkeeping and, ultimately, able to predict their potential gain or loss of their businesses. Keywords: Cost of Goods Manufactured, MSME businesses

Determinan Faktor Yang Memengaruhi Minat Wajib Pajak Dalam Penggunaan E-Filing (Studi Empiris Pada KPP Pratama Jayapura) Muslimin, Ulfah Rizky; Falah, Syaikhul; Tandililing, Elia Madatu; Puspitasari, Esti Diah
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3413

This research aims to determine the influence of perceived usefulness, perceived convenience, perceived security and confidentiality on taxpayer interest in using e-filing at KPP Pratama Jayapura City. The dependent variable used in this research is taxpayer interest in using e-filing, while the independent variables are perceived usefulness, perceived convenience, perceived security and confidentiality. The respondents are individual taxpayers who have used e-filing and have not used e-filing at KPP Pratama Jayapura City. This research uses multiple linear regression analysis with a sample of 100 respondents. The results show that perceived usefulness influences taxpayers' interest in using e-filing, perceived ease influences taxpayers' interest in using e-filing, perceptions of security and confidentiality influence taxpayers' interest in using e-filing, as well as perceived usefulness and ease of use. , perceptions of security and confidentiality jointly influence taxpayers' interest in using e-filing. Keywords ; Confidentally, Convenience, E-filling, Perceived Usefulness, Security, and Taxpayer

Accounting conservatism: Testing the effects of investment opportunity set and political cost Blesia, Jhon Urasti; Setya, Gideon; Muslimin, Ulfah Rizky
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3480

This study aims to examine the effect of investment opportunity set (IOS) and political cost (PC) on accounting conservatism in Indonesia. The population of this study is property and real estate companies listed on the IDX during the period 2011-2020. Using purposive sampling method which is based on certain considerations, it is obtained 20 companies with a total of 200 samples. This study uses Multiple Regression Analysis to examine the relationship between variables. The results of this study show that political cost has a significant effect on accounting conservatism. Meanwhile, the investment opportunity set has no effect on accounting conservatism. The results of this study are consistent with the political cost hypothesis as in the positive accounting theory that large companies tend to apply conservative accounting to reduce the amount of political costs they incur. The results of additional test on the enactment of PSAK 72 regarding income from contracts with customers in 2020 show that that there is no significant difference in accounting consevatism in property and real estate companies before and after the enactment of PSAK 72.

Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Manfaat dan Risiko Terhadap Minat Pengunaan E – Payment Qris Hutahayan, Brigina; Siahay, Adolf Z. D; Muslimin, Ulfah Rizky
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4082

This study examines the influence of perceived ease of use, perceived benefits, and risks on interest in using QRIS e-payments among Cenderawasih University students, and analyses differences in interest based on faculty and gender. The background of this study is the increasing adoption of digital payments in Indonesia, including QRIS, but there is still limited research on the factors that influence interest in use among students. The purpose of the study was to analyse the effect of the three variables on interest in using QRIS and to examine differences in interest between faculty and gender groups. The research method uses a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 133 Cenderawasih University students selected using purposive sampling technique. Data analysis using Smartpls 4.0 and group difference test (Two Way Anova) with SPSS. The results showed that perceived ease of use and perceived benefits had a significant positive effect on interest in using QRIS, while risk had a significant negative effect. T-tests showed a significant difference in risk by Feb faculty, but no significant difference by gender. In conclusion, to increase interest in using QRIS among university students, service providers need to focus on increasing benefits and ease of use, and minimising risks. Keywords: Perceived ease of use, perceived benefits, risk, interest in us.

Pencatatan Keuangan Sederhana Berbasis SAK-EMKM pada Usaha Mikro Kecil dan Menengah di Kampung Yoka dan Padang Bulan Patty, Maria Apriyane; Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Arjuna, Bucek Jalu Prasetyo; Giovania, Gian; Sully, Raffi Ronaldy; Mudassir, Annisa Fitrah
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i1.2559

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui pelatihan dan pendampingan pencatatan keuangan sederhana berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan dilaksanakan dalam tiga tahapan utama: identifikasi kebutuhan, pelatihan dan diskusi interaktif, serta pendampingan praktik dan evaluasi. Metode partisipatif digunakan untuk memastikan materi dapat diterima dan diterapkan secara langsung oleh pelaku UMKM. Hasil kegiatan menunjukkan bahwa pelatihan interaktif yang disertai pendampingan intensif mampu meningkatkan pemahaman dan kemampuan peserta dalam menyusun laporan keuangan sederhana. Evaluasi melalui hasil pencatatan yang dilakukan menunjukkan peningkatan pengetahuan yang cukup baik bagi para pelaku usaha. Pengabdian ini menyimpulkan bahwa SAK EMKM dapat diimplementasikan dengan efektif pada UMKM melalui pendekatan edukatif yang praktis dan berkelanjutan.

PENINGKATAN LITERASI KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN MASJID BAITUL MAKMUR Ratnasari, Putri; Muslimin, Ulfah Rizky; Husna, Asmaul
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 3 (2025): Devote : Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i3.4600

Masjid Baitul Makmur merupakan salah satu masjid yang berada di wilayah Perumnass I Waena. Seperti diketahui, bahwa masjid merupakan tempat ibadah umat muslim (Islam). Masjid selain sebagai tempat ibadah, juga sebagai organisasi nirlaba atau Non Profit Oriented (NFO) dalam bidang keagamaan yang dibiayai lewat donasi atau sumbangan. Lembaga nirlaba tetap harus memperhatikan aspek keuangan yang berasal dari dana masyarakat. Oleh karena itu, pertanggungjawaban dalam pelaporan keuangan menjadi penting untuk menjelaskan tentang pengelolaan keuangan, sehingga mampu meningkatkan kepercayaan publik terhadap lembaga masjid yang transaparan dan akuntabel. Namun, banyak diantara para pengurus masjid yang belum memiliki pemahaman yang memadai tentang literasi keuangan yang akan berdampak pada pengelolaan dana masjid dan kegiatan sosial yang akan diadakan. Pembuatan laporan keuangan masih menerapkan pola laporan keuangan tradisional. Oleh karena itu, diharapkan dengan adanya kegiatan pengabdian peningkatan literasi keuangan dan penyajian laporan keuangan dapat menambah pengetahuan pengurus masjid agar dapat mengelola dana masjid dengan baik, transparan dan akuntabel.

Accounting conservatism: Testing the effects of investment opportunity set and political cost Blesia, Jhon Urasti; Setya, Gideon; Muslimin, Ulfah Rizky
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3480

This study aims to examine the effect of investment opportunity set (IOS) and political cost (PC) on accounting conservatism in Indonesia. The population of this study is property and real estate companies listed on the IDX during the period 2011-2020. Using purposive sampling method which is based on certain considerations, it is obtained 20 companies with a total of 200 samples. This study uses Multiple Regression Analysis to examine the relationship between variables. The results of this study show that political cost has a significant effect on accounting conservatism. Meanwhile, the investment opportunity set has no effect on accounting conservatism. The results of this study are consistent with the political cost hypothesis as in the positive accounting theory that large companies tend to apply conservative accounting to reduce the amount of political costs they incur. The results of additional test on the enactment of PSAK 72 regarding income from contracts with customers in 2020 show that that there is no significant difference in accounting consevatism in property and real estate companies before and after the enactment of PSAK 72.

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