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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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Pengaruh Intelligence Quotient, Emotional Quotients, Spiritual Intelligence dan Kecerdasan Adversitas Terhadap Tingkat Pemahaman Mata Kuliah Akuntansi Nurul Indah Q. Muksin; Maslichah Maslichah; 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 was to find out how the influence of intelligence quotient, emotional quotients, spiritual intelligence and adversity intelligence on the level of understanding of accounting courses in accounting students in Ternate. The variables used in this study consisted of independent variables: intelligence quotient, emotional quotients, spiritual intelligence and adversity intelligence. Dependent variable: understanding of accounting. This research was conducted from February to completion at three universities in the city of Ternate. Namely, Muhammadiyah University of North Maluku, Khairun University of Ternate, and Ternate State Institute of Islamic Religion. Descriptive analysis, classical acceptance test, and multiple regression analysis were used in this research data analysis technique. Students majoring in accounting class of 2020 at North Maluku Muhammadiyah University, Khairun University Ternate, and Ternate State Institute of Islamic Religion. sample and through criteria: 1) S1 students majoring in accounting class of 2020 who are still active. 2) Have completed the courses Introduction to Accounting, Financial Accounting 1, Financial Accounting 2, Advanced Financial Accounting 1, Advanced Financial Accounting 2, Auditing, Accounting Theory. as sample. The results of this study indicate that intelligence quotient, emotional quotients, spiritual intelligence and adversity intelligence simultaneously have a significant positive effect on accounting comprehension.Keywords: Intelligence quotient, emotional quotients, spiritual intelligence, adversity intelligence, understanding of accounting.
Pengaruh Pemahaman Perpajakan, Tingkat Pendidikan, Tingkat Pendapatan Terhadap Kepatuhan Pendaftaran Nomor Pokok Wajib Pajak Nia Audina; 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

Currently, almost many employers require their employees to have a NPWP to facilitate tax administration. Having a NPWP will make it easier for us to handle administrative requests like at a bank. Several banking institutions currently require the entry of a NPWP number as one of the main requirements or supporting documentation requirements in the administration process. The aim of this research is to determine the effect of understanding taxation, education level, income level on NPWP registration compliance at the Muhammadiyah University of Malang. The type and source of data used in this research is primary data, using quantitative data. Sampling in this study was carried out using the Slovin technique. Understanding of taxation, level of education, level of income have a significant effect on Taxpayer Identification Number Registration Compliance, obtaining an F value of 5.344 with a significant value of 0.002 which is smaller than 0.05.Keywords: understanding of taxation, education level, income level, NPWP registration compliance.
Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia Irma Hidayati; Umi Nandiroh
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i02.p11

Abstract

This study explores the impact of intellectual capital on the technical efficiency of Islamic banks in Indonesia, emphasizing the shift from traditional physical assets to intellectual resources like digital systems, technologies, and brand value. It analyzes nine Islamic banks out of fourteen in Indonesia from 2013 to 2022 using a two-stage data analysis method. The first stage involves the Data Envelopment Analysis (DEA) model to measure technical efficiency, while the second stage uses the fractional regression model (FRM) instead of the traditional Ordinary Least Squares (OLS) method. The research introduces the iB-VAIC coefficient as a new intellectual capital metric. DEA results show that the average efficiency score for Indonesian Islamic banks is 0.945, with only two banks achieving a perfect score. The FRM analysis indicates a significant link between intellectual capital (iB-VAIC) and technical efficiency, with different components of intellectual capital having varied impacts. The study finds a negative correlation between bank size and technical efficiency and provides insights for bank management and policy development in Islamic banking. Keywords: data envelopment analysis, intellectual capital, technical efficiency
Corporate Social Responsibility and Financial Performance in Shariah Banks: A Review Umi & Umi Nandiroh
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10670

Abstract

This review explores the relationship between Corporate Social Responsibility (CSR) and financial performance in Shariah banks. Shariah banks, operating under Islamic principles, face unique challenges and opportunities in integrating CSR into their operations. The essay reviews empirical research on the correlation between CSR initiatives and financial performance in Shariah banks, highlighting studies indicating a positive relationship, potential benefits, and stakeholder satisfaction. Counterarguments and conflicting findings are also addressed, acknowledging challenges and limitations. The review discusses the reputational advantages of CSR, including enhanced brand image, customer loyalty, and attraction of socially responsible investors. Moreover, it explores how CSR initiatives align with Islamic values, strengthening the bank's position within the Muslim community. The essay further delves into the challenges faced by Shariah banks in implementing CSR, ensuring compliance with Islamic principles while meeting regulatory requirements. It also addresses potential conflicts between CSR practices and financial goals, emphasizing the need for careful balance and alignment. Lastly, the review explores resource constraints and cost considerations for smaller Shariah banks and proposes strategies for overcoming these challenges. Overall, this review provides a comprehensive analysis of the relationship between CSR and financial performance in Shariah banks, offering insights into the significance and implications of CSR integration in the Islamic finance industry.
Good Corporate Governance And Financial Performance Of Shariah Banks In Indonesia : Literature Review Umi Nandiroh; Irma Hidayati; Vinna Anggraeni
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This essay review examines the relationship between corporate governance and financial performance in Islamic banking. It begins by defining corporate governance and its importance, followed by an explanation of the significance of financial performance in Islamic banking. The review then provides an overview of corporate governance principles and their application in Islamic banking, including a comparison of governance practices in Islamic banking and conventional banking. The essay also includes case studies of a prominent Islamic bank, examining its corporate governance practices and financial performance. The review discusses the factors that affect financial performance in Islamic banking and explores how corporate governance practices can affect financial performance in Islamic banking. It also explores how financial performance can impact corporate governance practices in Islamic banking. Finally, the review summarizes the key findings and implications for future research, as well as implications for practice in Islamic banking. The essay highlights the need for effective governance practices to enhance financial performance in Islamic banking and suggests future research directions, including longitudinal studies, comparative studies, and in-depth case studies. Overall, the essay emphasizes the importance of good governance practices in promoting financial stability and sustainability in Islamic banking.
Investıgatıng Taxpayers Intentıon To Accept Onlıne Tax Fıllıng System: An Indonesıan Perspectıve Umi Nandiroh; Heri Pratikto; Ludi Wishnu Wardana
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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Abstract

The internet of things has encouraged the directorate general of taxes to reform the tax administration system, and the goal is none other than to provide optimal services to taxpayers. One form of reform carried out is e-filling media for making and reporting tax returns. This study examines the factors that influence taxpayers' interest in using e-filling with the UTAUT model. The quantitative approach was employed as the primary research design in this study. Purposive sampling was used as a sampling methodology, with the structured questionnaire's five-point Likert scale serving as an assessment scale and data collection tool. The bootstrap approach was used to examine the hypotheses given. The results show that performance expectations and facilitating conditions positively affect behaviour intention to accept e-filling. Effort expectations and social influences do not affect behaviour intention to accept e-filling.
Merevolusi Batik: Bagaimana Fintech Memberdayakan UMKM Malang untuk Pertumbuhan Ekonomi nandiroh, Umi; Irma Hidayati; Puji Handayati; Agus Hermawan
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 4 (2024): IJHESS FEBRUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i4.776

Abstract

The study looks at how MSME's traditional business practices are being revolutionized by fintech, digital financial services, especially given Indonesia's burgeoning digital economy. The difficulty of MSMEs in obtaining Standard Financial Services is a major issue in this study, which has historically hindered their ability to grow and run more efficiently. Fintech solutions are becoming an important tool for small businesses because of their accessibility, cost efficiency, and simple procedures. Batik Malang MSMEs can break through financial barriers, gain access to new markets, and become more competitive by implementing fintech. Using in-depth interview techniques with owner Samtana Indonesia, one of Malang Batik entrepreneurs. The research explores a range of fintech services, including online lending platforms, digital payments, and e-commerce integration, showing how these services can promote a wider range of consumers, better financial management, and higher sales. Fintech integration improves the overall performance and sustainability of these MSMEs by enabling them to interact with the digital economy, which is not limited to a single country. The results of this case study also address the broader impact of fintech adoption on the Indonesian economy. It highlights how fintech is helping to advance financial inclusion, especially for small and medium-sized businesses, which is critical to Indonesia's economic expansion. In conclusion, the results of this study offer a thorough insight into how fintech adoption is transforming Batik Malang MSMEs, emphasizing the role of fintech adoption in increasing business productivity, expanding financial accessibility, and advancing Indonesia's overall economic growth.
Modal Intelektual dan Nilai Perusahaan: Sebuah Tinjauan literatur sistematis Malikah, Anik; Nandiroh, Umi
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 4 (2024): IJHESS FEBRUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i4.777

Abstract

This literature review examines the relationship between intellectual capital and corporate value. Intellectual capital is an intangible asset in an organization, including human capital, structural capital, and relational capital. This review aims to provide a comprehensive overview of existing empirical research, theories, and findings related to the impact of intellectual capital on company value. The study used a systematic strategy to identify relevant articles from academic databases and specialized journals. The selected studies are analyzed and synthesized to identify common themes and patterns. The findings show a positive relationship between intellectual capital and firm value, with research consistently showing that intellectual capital contributes to improved financial performance, market value, and competitive advantage. Various measurement and evaluation methods, such as scorecards, valuation techniques, and intellectual property management, have assessed the impact of intellectual capital. The review also highlights the importance of effective management and leveraging intellectual capital for long-term organizational success. However, the literature review identified several research gaps, including the need for more longitudinal studies, industry-specific investigations, and further exploration of how intellectual capital translates into corporate value. Overall, this review contributes to understanding how intellectual capital drives corporate value and provides insights for researchers, practitioners, and policymakers looking to leverage intangible assets for sustainable competitive advantage.
Pengaruh Gender, Religiusitas dan Sikap Love of Money Terhadap Etika Penggelapan Pajak UMKM di Malang Raya Kamaliah, Roudhoh Salsabila; Afifudin, Afifudin; Nandiroh, Umi
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
Peran Kualitas Pelayanan Fiskus dalam Memoderasi Pengaruh Efektifitas Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Al Amin, Moch Hafidz Hamzah; Afifudin, Afifudin; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the moderating effect of quality of tax authorities service in the influence of use of e-filing, tax knowledge, tax sanction, on the firm value of KPP Pratama Singosari. The incidental sampling technique was used in this study. This type of research uses descriptive research methods through a quantitative approach. The quantitative approach method is a type of research that involves collecting data to test hypotheses or answer questions about an issue or topic, with moderated regression analysis processed using SmartPls version 4. The data sources used are primary data obtained from questionnaires and distributed directly to individual taxpayers registered at KPP Pratama Singosari. The research sample consisted of 170 respondents and was measured using a Likert scale. The use of e-filing does not affect taxpayer compliance at KPP Pratama Singosari, while tax knowledge, and tax sanctions significantly affects taxpayer compliance at KPP Pratama Singosari. The quality of taxpayer services also has a significant effect on taxpayer compliance. However, the quality of tax authorities' services does not moderate the relationship between the use of e-filing and tax knowledge with taxpayer compliance. Conversely, the quality of tax authorities' services can moderate the relationship between tax sanctions and taxpayer compliance.Keywords: Use of e-filling, tax knowledge, tax sanctions, quality of tax authorities services, and taxpayer compliance, KPP Pratama Singosari.
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