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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian UNDIKMA Community Empowerment Jurnal Manajemen dan Profesional International Journal of Humanities Education and Social Sciences e_Jurnal Ilmiah Riset Akuntansi Prosiding Seminar Nasional Pengabdian Masyarakat Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Asian Journal of Management, Entrepreneurship and Social Science Dinamis: Jurnal Pengabdian Kepada Masyarakat
Umi Nandiroh
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Sosialisasi Dan Edukasi Pemenuhan Kewajiban Perpajakan Melalui Program Relawan Pajak Umi Nandiroh; Zuhrotun Nisa; Andre Bayu Pratama
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung 2020: Prosiding Seminar Nasional Pengabdian Masyarakat (SENAM) 2020
Publisher : Ma Chung Press

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Abstract

Rendahnya kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, dibuktikan dengan masih rendahnya realisasi penerimaan pajak dari yang telah ditargetkan. Padahal pajak masih menjadi tulang punggung penerimaan Negara. Rendahnya kepatuhan wajib pajak tersebut, tidak terlepas dari banyaknya kendala yang dihadapi oleh wajib pajak, dalam memenuhi kewajiban perpajakan. Di antaranya adalah Kemampuan wajib pajak dalam menggunakan sarana yang disediakan DJP untuk melaksanakan kewajiban perpajakan (misalnya; e-filling, e-billing) juga masih rendah. Faktanya banyak wajib pajak yang tidak tahu bagaimana mengisi SPT melalui e-filling. Untuk itu, program pengabdian masyarakat ini, berusaha memberikan solusi dari kesulitan yang dialami wajib pajak, melalui sosialisasi dan edukasi pemenuhan perpajakan dengan program relawan pajak. Relawan pajak di rekrut dari mahasiswa Fakultas Ekonomi dan Bisnis UNISMA, prodi akuntansi, manajemen dan perbankan Syariah yang memenuhi kriteria. Anggota relawan pajak diseleksi dan diberi pembekalan sesuai standar Direktorat Jendral Pajak, sebelum diberi tugas lapang untuk memberi sosialisasi dan edukasi kepada wajib pajak. Relawan pajak ditempatkan di KPP Malang Utara, KPP Singosari, Tax Center Unisversitas Islam Malang. Kurang lebih ada 4.000 wajib pajak di Malang Raya yang telah diasistensi oleh relawan pajak. Hadirnya relawan pajak, sangat membantu wajib pajak dalam memenuhi kewajiban perpajakannya, mulai dari menghitung, membayar, dan melaporkan pajak.
Pengaruh Dimensi Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan Diah Utami Putri; Nur Diana; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

SA 320 stated that the determination of the materiality needs professional auditor considerations. The components of auditor professionalism consists of dedication to one’s profession, social obligation, independence, belief in profession, and having friendly relationships with colleague. This research aims to analyze the factors influencing the auditor’s considerations of materiality for finacial statement audit such as dedication to one’s profession, social obligation, autonomy demands, belief in profession and having friendly relationships with colleague. The data of this research was collected through questionnaires that were distributed to 35 auditors in Public Accountant Office of Malang city as the respondents and also the method that being used in this research is multiple regression analysis with the help of SPSS 25. The results of this research show that dedication to one’s profession, belief in profession, have positive influences on the auditor’s consideration of materiality for financial statement audit. Based on the results, it can be concluded that to determine the level of materiality properly for financial statement audit, there are several thing that needs to be considered such as dedication to one’s profession, social obligation, independence, belief in profession, and also having friendly relationships with colleague.Keywords: professionalism, materiality 
Pengaruh Pengetahuan, Lingkungan Sosial, dan Ketersediaan Fasilitas Terhadap Minat Berinvestasi Mahasiswa di Pasar Modal (Studi Kasus pada Mahasiswa FEB dan FIA Universitas Islam Malang Angkatan 2019) Husnul Chulukiyah; M. Cholid Mawardi; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

During the Covid-19 pandemic, local investors increased drastically. The Indonesian Stock Exchange (IDX) notes that investors until June 2022 are dominated by millennials and gen z. This shows that Indonesian people are starting to realize the importance of investing. The purpose of this study was to determine the factors that influence the interest of FEB and FIA Unisma students. This study uses the theory of planned behavior because it explains a person's intention to do something. The research method applied is multiple linear regression analysis. The conclusions from this study are that the variables of knowledge, social environment, and facilities have a simultaneous effect on investment intentions, and each has a partial effect on investment intentions. For future researchers, they can add other variables that have not been studied, such as minimum capital, return, risk, understanding of financial literacy, etc.Keywords: Knowledge, social environment, facilities, interest, investment, capital market
Pengaruh Pemahaman Akuntansi, Modal Usaha, Kreativitas, dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM di Kota Malang Anisa Maratus Solikha; Moh. Amin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to ascertain the impact of accounting knowledge, financial resources, creativity, and social media use on the sustainability of UMKM in the Malang City. The dependent variable in this study is the sustainability of UMKM in Malang City, and the independent factors include of accounting, business capital, innovation, and usage of social media. Because the data employed in this type of research is in the form of numbers and numbers, it is a quantitative type of study. Primary data were used in this study, and a questionnaire was used to gather the data.  The participants in this study are UMKM actors who registered with Malang City’s Office of Corporations, Industry, and Trade. The slovin formula is employed in the data collection process. Based on this methodology, 90 respondents from the UMKM actors were used. The multiple linear regression analysis test, instrument test, normality test, traditional assumption test, and hypothesis test were all employed to assess the hypothesis, classic assumption test, multiple linear regression analysis test, and hypothesis test. The result showed that are accounting comprehension variable had no effect on UMKM sustainability, while the venture capital variable had a positive and significant effect on UMKM sustainability, while the creativity variable had no effect on UMKM sustainability and the social media utilization variable has a significant and significant affect on the sustainability of UMKM.Keywords: Understanding Of Accounting, Business Capital, Creativity, Utilization of Social Media, UMKM Sustainability.
Pengaruh Gender, Religiusitas dan Sikap Love of Money Terhadap Etika Penggelapan Pajak UMKM di Malang Raya Roudhoh Salsabila Kamaliah; Afifudin Afifudin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Gender, religiosity and love of money are factors that allow a person to act unethically in carrying out his tax obligations. This study aims to determine the effect of gender, religiosity and love of money attitudes on the tax evasion ethics of MSMEs in Malang. This research is a quantitative research using primary data. The sampling technique in this study was carried out by purposive sampling. The results of this study indicate: 1) Gender, religiosity and love of money attitudes have a significant effect on the MSME tax evasion ethics simultaneously, 2) The results of the hypothesis test show that gender has a significant positive effect on tax evasion ethics, 3) The results of the hypothesis test show that religiosity has an effect significant positive effect on the ethics of tax evasion, 4) The results of the hypothesis test show that the attitude of love of money has a significant positive effect on the ethics of tax evasion.Keywords: Gender, Religious, Love of Money, Tax Evasion
Leadership Styles and Financial management of Family Businesses : Case Studies Umi nandiroh; Sudarmiatin Sudarmiatin; Agus Hermawan
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 6 (2023): IJHESS JUNE 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i6.493

Abstract

This case study examines the relationship between leadership style and financial management in family businesses. Family businesses are unique in terms of their ownership and management structure, with family members often acting as both owners and managers. Therefore, leadership styles play an important role in the financial management of these businesses. This case study examines various leadership styles, including transformational, transactional and paternalistic leadership, and how they influence financial management decisions such as investment, risk-taking and financial performance. The case study, conducted in the Krupuk Rambak Mojokerto MSME community, also explores the role of family dynamics, succession planning and corporate governance in shaping the leadership styles and financial management of family businesses. Overall, the results of the literature review suggest that a combination of transformational and transactional leadership styles, coupled with effective family communication and governance structures, can result in better financial performance in family businesses. However, further research is needed to fully understand the complex interactions between leadership styles, family dynamics and financial management in family businesses.
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kota Batu Tahun 2017-2021 Oktavia Maimatul Magviroh; Nur Diana; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The aim of this study is to analyze the performance of the Income and Purchase Budget of the Batu City Region in 2017-2021. This research uses a quantitative descriptive method, with data in the form of secondary data, namely, the 2017-2021 Budget Revenue and Shopping Report of the Batu City Region obtained from the Financial and Asset Authority of the Town of Stone. The data was then analyzed using the regional financial independence ratio, the regional real income efficiency ratio and the local financial capacity ratio. The results of the study showed that the financial performance of the Regional Revenue and Purchasing Budget for 2017-2021 is based on the average ratio of financial independence of the regions of 20.35% with category less, the average rate of efficiency of the original income of the areas of 111.11% with the category very effective, the mean rate of effectiveness of the local income of 91.35% for the category less efficient, and the average proportion of regional financial capacity of 16.702% with the Category less.Keywords: Regional revenue and expenditure budget, financial performance, independence, effectiveness, efficiency, financial capabilities.
Dampak Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Laporan Keuangan Sebagai Variabel Moderating (Studi Empiris pada UMKM di Kota Malang) Nengnis Uswatul Kasanah; Nur Diana; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the impact of taxpayer knowledge on taxpayer compliance with the quality of financial statements as a moderating variable in Micro, Small and Medium Enterprises in Malang city. Sampling in this study used purposive sampling techniques using the slovin formula. This study used primary data by distributing questionnaires by compiling a list of questions or written statements to 73 Micro, Small and Medium Enterprises registered at the Malang City Cooperative and Industry Office including owners or managers who met the criteria of researchers. The results of this study show: 1) Taxpayer knowledge has a significant influence and has a positive effect on taxpayer compliance, 2) The interaction of taxpayer knowledge with the quality of financial statements on taxpayer compliance has a significant influence and has a negative effect. The influence of moderation variables, namely the quality of financial statements, can explain strongly the relationship between the three variables. Keywords : Taxpayer knowledge, taxpayer compliance, quality of financial statements
Determinan Belanja Desa di Kecamatan Ponggok Kabupaten Blitar Tahun 2019-2021 Mita Putri Lestari; Nur Diana; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The background of this research is the increase and decrease in village spending in various villages that occurred in the 2019-2021 period. The increase and decrease in village spending that occurs will affect village income, village spending is mostly financed by village fund allocations, village funds and village original income so that in this study it is formulated whether village fund allocations, village funds and village original income affect village spending. This study aims to determine the effect of village fund allocation, village funds and village original income on village spending in Ponggok District. The method used in this study is the correlational method. The data used in this study is secondary data in the form of village financial reports issued by Ponggok District for the 2019-2021 period and collected using the documentation method. Data analysis used descriptive statistical test, multiple linear regression analysis, normality test, classical assumption test and hypothesis test. The results of this research show that village fund allocations, village funds and village original income affect village spending in Ponggok District in 2019-2021.Keywords: Allocation of village funds, village funds, village original income, village expenditures
Determinan Kepatuhan Pegawai Kantor Pemerintahan Balai Kota Malang Dalam Membayar Pajak Safitri Safitri; Afifudin Afifudin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the partial and simultaneous influence between to determine and analyze the effect of tax services, tax knowledge, and tax sanctions on taxpayer compliance in paying taxes. This research is a type of explanatory research using a quantitative approach. The population in this study is employees of the Malang City Hall Government Office in the General Secretariat. And sampling in this study through non-probability sampling techniques of quota sampling type. Quota sampling is a sampling technique from a population that has certain characteristics to the desired number (quota). It is known that the number of respondents was 38 respondents, with sampling using purposing sampling. In data collection using questionnaire instruments. Based on the results of the study, it is known that taxation, tax knowledge, and tax sanctions simultaneously have a significant positive effect on individual taxpayer compliance in paying taxes. Tax services have a significant positive effect on individual taxpayer compliance in paying taxes. Taxation knowledge has no effect on individual taxpayer compliance in paying taxes. Based on the R2 calculation, it was found that 57.5% of tax service variables, tax knowledge, tax sanctions affected the compliance of individual taxpayers in paying taxes, while the other 42.5% were influenced by other independent variables that were not included in this study.Keywords: Tax services, knowledge of taxation, tax sanctions, taxpayer compliance and paying taxes
Co-Authors Abdillah, Muhammad Zacky Afifudin Afifudin Afrianti, Erlin Agus Hermawan Agusetiawati, Wulan Dwi Akbar Akbar Al Amin, Moch Hafidz Hamzah Andre Bayu Pratama Anik Malikah Anindita Palupi Anisa Maratus Solikha Ardila Kurnia Susanti Awaludin, Abdurahman Badria, Nuril Bastomi, Mohamad Chulukiyah, Husnul Dekayanti, Santi Diah Utami Putri Dwiyani Sudaryanti Fauziyah, Lailiyatul Ghina Abyan Azizah Haris Hariri, Hariri Heri Pratikto Hidayati, Irma Husnul Chulukiyah Ikhmawati, Elmia Inayah Inayah Irma Hidayati Irma Hidayati Jumratih, Jumratih Kalita, Syifa Mutia Kamaliah, Roudhoh Salsabila Kasanah, Nengnis Uswatul Larasati, Lovieta Perdani Arryfah Lestari, Ida Ayu Ludi Wishnu Wardana M. Cholid Mawardi Magviroh, Oktavia Maimatul Maslichah, Maslichah Mita Putri Lestari Moh. Amin Moh. Amin Mufarrokhah, Saidatul Nasyiah, Eny Zuhrotin Nengnis Uswatul Kasanah Nia Audina Noor Shodiq Askandar Novia'atul Aullah Nur Diana Nur Diana Nuranisa, Nuranisa Nurul Indah Q. Muksin Nutkhofifah, Risma Aliatun Oktavia Maimatul Magviroh Palupi, Anindita Puji Handayati Putri, Diah Utami Putri, Rafelia Cahyono Putri, Ravayna Yulia Roudhoh Salsabila Kamaliah Sa’ati, Sa’ati Safira Koesherawati Safira, Faiza Meila Safitri Safitri Safitri Safitri Sari, Nadia Amelia Pratiya Sudarmiatin Syafitri, Elsa Dianita Syamsul Arifin Trirezeki, Rovita Vinna Anggraeni Vinna Anggraeni Wiwik Handayani Yuniarti, Nurul Zuhrotun Nisa