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ANALISIS KUALITAS PELAYANAN PUBLIK PAJAK HOTEL DAN RESTORAN PADA BADAN PELAYANAN PAJAK DAERAH KOTA MALANG Syafriel, Muhammad; Roziq, Mohammad
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 1 No 3 (2024): April 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v1i3.20

This research is intended to analyze and evaluate the public service quality as perceived by the hotel and restaurant’s taxpayers at the tax office in Malang City. We compare the perceived public service quality of tax officials to the expected public service quality of taxpayers. The data was gathered from 88 hotels' and 80 restaurant’s taxpayers at the tax's services office in Malang City. The gap analysis was conducted to assess the difference between the perceived and expected public service quality of the respondents, which represents the quality of public service. The results of the research show that the users of public services are very satisfied with all services obtained from the Malang Regional Tax Service Agency. This is evidenced by 21 service’s indicators, the average of the obtained values is categorized as good or very good. On the other hand, public service providers are also required to be more creative and innovative in providing services to the public. The current dynamics of society that tend to be more critical must be addressed positively so that the expectations of services and the degree of importance of services can be simultaneously fulfilled and create reliable and quality public services.

Empowering Indonesia's Ageing Workforce: A Strategic Roadmap for Sustainable Economic Growth Roziq, Mohammad; Warsida, Rotua Yossina; Raharja, Hadhi; Maryani, Maryani
Jurnal Ketenagakerjaan Vol 19 No 3 (2024)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/jnaker.v19i3.418

Indonesia is expected to reach its demographic dividend peak by 2035. After this period, the productive-age population will transition into an ageing population, increasing dependency on the working-age group. This demographic shift demands holistic policies to create age-friendly work environments, empower the elderly, and ensure inclusive protection to sustain Indonesia’s economy. By 2050, the population aged 65 and above will reach 56 million, with life expectancy increasing to 79.64 years. In 2023, approximately 53.93% of Indonesia’s elderly population remained employed. Although Presidential Regulation No. 88/2021 addresses the National Elderly Strategy, it requires revision to enhance the empowerment and protection of elderly workers. Learning from other countries, ASEAN nations like Singapore and Malaysia have enacted re-employment laws for workers over 60. At the same time, Japan and South Korea implement re-employment programs, training, and workforce placement for the elderly. To address the ageing population, Indonesia must develop a comprehensive national strategy, including re-employment schemes, skill development, entrepreneurship, social protection, and the silver economy. A five-year roadmap (2025-2029) outlines the strategy’s phased implementation: strengthening policies and public awareness in 2025, program implementation in 2026, expansion of re-employment and entrepreneurship in 2027, silver economy development in 2028, and program sustainability by 2029.

PENGARUH ARUS KAS OPERASI, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI Yoewono, Harsono; Roziq, Mohammad
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3434

Abstract - This research aims to evaluate the impact of operational cash flow, profitability, and leverage on earnings management, by considering institutional ownership as a moderating factor. The data used in this analysis was obtained from financial reports periodically published on the IDX from 2020 to 2022. Financial reports are data that is collected. This information comes from the official IDX website. Consumer goods companies listed on the IDX for 2020–2022 are the population considered in this analysis. Regression analysis was carried out in this research using Eviews 10 software. The findings of this analysis state that operating cash flow has a negative effect on earnings management, profitability has a positive effect on earnings management, leverage has no effect on earnings management, institutional ownership cannot moderate the effect of operating cash flow on earnings management, institutional ownership cannot moderate the effect of profitability on earnings management, institutional ownership can moderate the effect of leverage on earnings management. Keywords: Operating Cash Flow; Profitability; Leverage; Profit Management; Institutional Ownership

Analysis of Determinants of Personal Taxpayer Compliance on Income Tax Revenue in Malang City Syafriel, Muhammad; Roziq, Mohammad
Journal of Public and Business Accounting Vol. 6 No. 1 (2025): Januari-Juni
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i1.364

This study aims to evaluate the implementation of revenue and expense recognition based on PSAK 72 in a construction service company. The object of this research is PT X, which manageslong-term construction projects with contracts worth billions of rupiah. The approach used is descriptive qualitative with a case study method. Data were collected through interviews, observations, and documentation. The results of the study indicate that the company has partially implemented the principles of PSAK 72, particularly in the aspects of contract identification and transaction price determination. However, the revenue recognition method used—the completed contract method—has not fully aligned with the percentage-of- completion approach as stipulated in PSAK 72. Furthermore, the classification and recording of expenses have not entirely reflected the matching principle between revenue and expenses. This study suggests that the company strengthen its accounting information system and conduct regular training for financial personnel so that the implementation of PSAK 72 can be applied optimally and accurately.

Determinan Kepatuhan Wajib Pajak Pribadi dan Pengaruhnya terhadap Penerimaan Pajak Penghasilan di Kantor Pelayanan Pajak Pratama Kota Malang Roziq, Mohammad; Syafriel, Muhammad
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 9 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v9i1.14695

This study aims to examine the determinants of personal taxpayer compliance and its effect on income tax revenue at the Malang City Primary Tax Service Office. Determinants used as predictors of personal taxpayer compliance are viewed from the perspective of taxpayers: taxpayer awareness, taxpayer knowledge, perceptions of equality and fairness, and compliance costs; tax service office perspective: account representatives, fiscal service quality, and tax socialization; and the perspective of tax regulators: tax regulations, tax audits and fines and tax sanctions. This study involved 200 personal taxpayers registered at the Malang City Primary Tax Service Office. Sampling was done by convenience sampling technique. Hypothesis testing was carried out using the Structural Equation Model - Partial Least Square (SEM-PLS) using SmartPLS 3.27 program. The results showed that taxpayer awareness has a positive and significant effect on personal taxpayer compliance. Taxpayer knowledge has a positive and significant effect on personal taxpayer compliance. Perceptions of equality and fairness have a positive and significant effect on personal taxpayer compliance. Obedience costs have a positive and significant effect on personal taxpayer compliance. Account representatives have a positive and significant effect on personal taxpayer compliance. The quality of fiscal services has a positive and significant effect on personal taxpayer compliance. Tax socialization has a positive and significant effect on personal taxpayer compliance. Tax regulations have a positive and significant effect on personal taxpayer compliance. Tax audits have a positive and significant effect on personal taxpayer compliance. Tax fines and sanctions have a positive and significant effect on personal taxpayer compliance. Finally, personal taxpayer compliance has a positive and significant effect on tax revenue at the Malang City Primary Tax Office.

A Systematic Literature Review of the Impact of Carbon Accounting Implementation on Sustainability Yoewono, Harsono; Roziq, Mohammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5377

This study presents a systematic literature review examining the impact of carbon accounting implementation on sustainability within the context of sustainable finance. Employing the PRISMA methodology, 72 articles were identified from the Scopus and Google Scholar databases, with the 9 most relevant studies selected for further descriptive and thematic analysis. The findings indicate that carbon accounting implementation positively influences corporate sustainability by contributing to emissions reduction, enhancing transparency, and strengthening corporate reputation. However, several studies also highlight inconsistencies between carbon accounting practices and the intended sustainability objectives. This review underscores the critical importance of integrating carbon accounting into corporate reporting systems and business strategies to support the achievement of environmental and social goals. The findings also suggest promising avenues for future research, particularly concerning the role of regulatory frameworks, industry-specific contexts, and implementation challenges in developing countries.

PENGARUH ARUS KAS OPERASI, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI Yoewono, Harsono; Roziq, Mohammad
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3434

Abstract - This research aims to evaluate the impact of operational cash flow, profitability, and leverage on earnings management, by considering institutional ownership as a moderating factor. The data used in this analysis was obtained from financial reports periodically published on the IDX from 2020 to 2022. Financial reports are data that is collected. This information comes from the official IDX website. Consumer goods companies listed on the IDX for 2020–2022 are the population considered in this analysis. Regression analysis was carried out in this research using Eviews 10 software. The findings of this analysis state that operating cash flow has a negative effect on earnings management, profitability has a positive effect on earnings management, leverage has no effect on earnings management, institutional ownership cannot moderate the effect of operating cash flow on earnings management, institutional ownership cannot moderate the effect of profitability on earnings management, institutional ownership can moderate the effect of leverage on earnings management. Keywords: Operating Cash Flow; Profitability; Leverage; Profit Management; Institutional Ownership

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