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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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Dampak Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Laporan Keuangan Sebagai Variabel Moderating (Studi Empiris pada UMKM di Kota Malang) Kasanah, Nengnis Uswatul; Diana, Nur; 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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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
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kota Batu Tahun 2017-2021 Magviroh, Oktavia Maimatul; Diana, Nur; 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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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.
Pengaruh Leverage, Proporsi Komisaris Independen, dan Auditor Switching Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Palupi, Anindita; 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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This study aims to examine the results of leverage, the proportion of independent commissioners and auditor switching on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2017-2021.  In this study using fraud triangle theory, where this theory states that there are three components that generally cause fraud, namely pressure proxied by leverage, opportunity proxied by the proportion of independent commissioners and rationalization proxied by auditor switching. This study uses secondary data from the financial statements and annual reports of the Indonesia Stock Exchange. The type of data used in this study is quantitative. This study uses purposive sampling method in sampling and multiple linear regression analysis in data analysis method with the help of statistical computer software SPSS version 14. The results showed that simultaneously leverage, proportion of independent commissioners, and auditor switching have a significant positive effect on tax avoidance. Partially, leverage has a significant positive effect on tax avoidance, the proportion of independent commissioners has a significant negative effect on tax avoidance, auditor switching has no effect on tax avoidance. The results of this study reveal that the variables used in this study are only able to contribute 11.1% to tax avoidance, while the remaining 88.9% is influenced by other variables outside this study.Keywords : Leverage, the proportion of  independent commissioners, auditor switching, tax avoidance
Pengaruh Pemahaman Pajak, Kualitas Layanan, dan Tarif Pajak Terhadap Tingkat Kepatuhan Wajib Pajak UMKM Fauziyah, Lailiyatul; Amin, Moh.; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Taxes are one of the largest sources of state income in Indonesia. Taxes contribute approximately 80% of total state income when calculated in percentage form. Sources of tax revenue come from many sectors, one of which is MSMEs. It is known that there are around 67 million MSMEs in Indonesia spread across 38 provinces. However, of the large number of MSMEs, only 2.3 million MSMEs have NPWPs and not all of them regularly pay taxes. Sri Mulyani Indrawati as Minister of Finance of Indonesia stated that the low tax ratio in Indonesia is the cause of the low tax ratio because the level of public compliance in paying taxes is still low. By conducting this research to find out whether the factors of tax understanding, service quality and tax rates can influence the level of taxpayer compliance of MSME actors. A total of 120 respondents met the criteria as samples. The research method used is purposive sampling with a quantitative approach. This research uses primary data and moderated regression analysis method.Keywords: Understanding taxes, service quality, tax rates, taxpayer compliance.
Pengaruh Dimensi Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan Putri, Diah Utami; Diana, Nur; 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

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 Edukasi Pajak, Literasi Digital dan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Agusetiawati, Wulan Dwi; Askandar, Noor Shodiq; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The objectives of this study are as follows: 1) To determine and analyze the effect of tax education, digital literacy and e-filling system simultaneously on individual taxpayer compliance. 2) To determine and analyze the effect of tax education on individual taxpayer compliance. 3) To determine and analyze the effect of digital literacy on individual taxpayer compliance. 4) To determine and analyze the effect of the e-filling system on individual taxpayer compliance. The population in this study were all individual taxpayers registered at KPP Pratama Batu with a sample size of 100 individual taxpayers registered at KPP Pratama Batu. Sample determination using a simple random sampling strategy. The information investigation strategy used to test the theory is multiple linear regression conducted through the Statistical Package for Social Sciences (SPSS) program. The results that emerged were, 1) There is a joint influence between the variables of tax education, digital literacy and the e-filling system on individual taxpayer compliance. 2) Tax education variables affect individual taxpayer compliance. 3) Digital literacy variables affect individual taxpayer compliance. 4) The e-filling system variable affects individual taxpayer compliance.Keywords: Tax education, digital literacy, e-filling system, individual taxpayer compliance.
Pengaruh Financial Distress dan Return On Assets (ROA) terhadap Tax Avoidance (Studi Empiris pada Perusahaan yang Terdaftar di Indeks IDX 30 Bursa Efek Indonesia Tahun 2019-2022) Larasati, Lovieta Perdani Arryfah; 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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This research aims to determine and analyze the extent of the influence of financial distress as measured using the Altman Z-Score and return on assets as measured using ROA on tax avoidance as measured using Effective Tax Rate (ETR) in companies listed on the IDX 30 index of the Indonesia Stock Exchange for 2019-2022. This research is quantitative research. This research sample was obtained using a purposive sampling method, where there were only 48 companies that met all the criteria. The analytical method used is multiple regression analysis with the help of SPSS tools to test the influence of each variable on tax avoidance. The result of this research found that financial distress and return on assets have no effect on tax avoidance.Keywords : Financial distress, return on assets, tax avoidance
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) Chulukiyah, Husnul; Mawardi, M. Cholid; 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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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
Determinan Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Ende Awaludin, Abdurahman; Afifudin, Afifudin; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Taxes are the main pillar in maintaining a country's financial stability by supporting government spending to meet the needs of the people. However, significant fluctuations in tax revenues, such as those observed in the Indonesian APBN, pose serious challenges. Despite tax revenues in the APBN averaging 78.6% over the last five years, government expenditure exceeds state revenues. This research aims to determine whether understanding of tax regulations, tax authorities' services, tax sanctions, and tax socialization influences individual taxpayer compliance. Sampling in this study was conducted using the Slovin formula. This research employs a quantitative method by directly distributing questionnaires to 100 individual taxpayers registered at KPP Pratama Ende. The research results indicate that tax authorities' services, tax sanctions, and tax socialization have a simultaneous effect on individual taxpayer compliance, while understanding tax regulations does not have a simultaneous effect on individual taxpayer compliance. It is expected that this research can be used as a consideration by relevant parties to improve understanding of tax regulations, services, sanctions, and socialization regarding individual taxpayer compliance.Keywords: Understanding tax regulations, fiscal services, tax sanctions, tax socialization, taxpayer compliance.
Pengaruh Literasi Keuangan, Perilaku Keuangan dan Financial Technology pada Keputusan Investasi Chotimah, Chusnul; 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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This study examines how financial literacy, financial behavior, and financial technology influence investment decisions among students at the Faculty of Economics and Business, Islamic University of Malang. Investment decisions are the dependent variable, while the other three factors are independent variables. Primary data is collected through surveys, and the research uses quantitative methods. The sample, selected using purposive sampling and calculated with the Slovin formula, includes 100 students. Various statistical techniques, including regression analysis, classical assumption tests, descriptive statistics, and hypothesis testing, are used to assess the hypotheses.Keywords: Financial literacy, financial behavior and financial technology investment
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