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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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Determinan Sikap Etika Mahasiswa Akuntansi (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang) Lestari, Ida Ayu; Diana, Nur; 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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Abstract

This research aims to analyze the influence of intellectual intelligence, spiritual intelligence, and locus of control on students' ethical attitudes. This research is quantitative research with characteristics of correlational research using primary data obtained from questionnaires and measured using a Likert Scale. The data analysis method used is multiple linear regression analysis which is processed using SPSS software. The population in this study were Accounting Students Class of 2020 in Malang City from the Islamic University of Malang, State University of Malang, State Polytechnic of Malang, and State Islamic University of Maulana Malik Ibrahim Malang. Data was collected from 100 respondents through a questionnaire given to Bachelor of Accounting students class of 2020 in Malang City, using a purposive sampling technique. The results of the analysis show that simultaneously intellectual intelligence, spiritual intelligence and locus of control have an effect on students' ethical attitudes, partially spiritual intelligence and locus of control have a significant positive effect on students' ethical attitudes, while intellectual intelligence has no effect on students' ethical attitudes.Keywords: Intellectual intelligence, spiritual intelligence, locus of control, students' ethical attitudes
Dampak Tax Planning, Digitalisasi Layanan Pajak, dan Religiusitas Terhadap Kepatuhan Wajib Pajak Mufarrokhah, Saidatul; Mawardi, M. Cholid; 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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Abstract

This research aims to assess the influence of tax planning, digitalization of tax services, and religiosity on taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs) registered at DISPORAPAR Sidoarjo. Tax planning, digitalization of tax services, and religiosity are considered as independent variables, while taxpayer compliance is the dependent variable. The research methodology used in this research is quantitative by utilizing numerical data. Primary data was collected through questionnaires. The target population is MSMEs registered at DISPORAPAR Sidoarjo, with the sample size determined using the Slovin formula to obtain 75 respondents. Hypotheses were tested through various statistical analyzes including descriptive statistics, instrument testing, normality tests, classical assumption tests, moderated regression analysis, and hypothesis testing using SPSS Version 29. The findings showed that tax planning had no significant effect on taxpayer compliance, while digitalization of planning Tax does not have a significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Apart from that, religiosity also has no effect on taxpayer compliance.Keywords: Tax planning, digitalization of tax services, religiosity, taxpayer compliance.
Determinan Kepatuhan Pegawai Kantor Pemerintahan Balai Kota Malang Dalam Membayar Pajak Safitri, Safitri; 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

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
Memberdayakan Jangkauan Global: Strategi Tripod untuk Internasionalisasi UKM di Sektor Produk Alam Nandiroh, Umi; Sudarmiatin , Sudarmiatin
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1385

Abstract

This study analyzes the implementation of the tripod strategy—encompassing resource-based view (RBV), institution-based view (IBV), and industry-based view (IBD)—to support the internationalization process of SMEs, with a case study on Agronesian Indonesia, an SME operating in the natural agricultural products sector. A qualitative approach was employed, utilizing a case study design where data were collected through in-depth interviews, observations, and document analysis to gain a holistic understanding of how these three perspectives are applied. The findings indicate that integrating RBV, IBV, and IBD enables Agronesian to overcome resource constraints, leverage institutional support, and adapt products to international market demands, especially regarding sustainability. Theoretical implications of this study strengthen the literature on SME internationalization by highlighting the value of a combined approach, while practical implications provide a framework for other SMEs to design adaptive and structured internationalization strategies. The limitations of this research include a focus on a single case and reliance on qualitative methods, which restrict broader generalization. Future studies are recommended to involve a wider range of SMEs from various industries and to explore the influence of global shifts, such as trade policies and sustainability trends, on the effectiveness of the tripod strategy for SME internationalization.
Penyusunan Laporan Keuangan dan SPT Tahunan Wajib Pajak UMKM Nandiroh, Umi; Hidayati, Irma; Badria, Nuril
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): Desember 2022
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v2i2.5852

Abstract

The low tax compliance of MSMEs is due to tax policies that are too burdensome for them. Tax regulations are burdensome for MSMEs, thus affecting the growth of this sector. Facts on the ground show that MSME actors often feel bothered by the applicable tax provisions. Starting from the complexity of tax administration, which must be passed in carrying out tax obligations. Plus the low competence of SMEs in preparing financial reports, as a basis for calculating taxes, and attachments in reporting Annual Tax Returns (Annual SPT). This is the reason behind the existence of this service activity. The aim is to conduct socialization, training, and assistance to MSME actors in compiling financial reports and reporting Annual SPTs. Where this service is carried out in the MSME community in the Blimbing sub-district, Malang City. This activity lasts for 3 months, from January to March 2022. The stages carried out are in the form of socialization, training in the preparation of MSME financial reports, and SPT Reporting Assistance. This service activity has succeeded in increasing MSME tax compliance. And MSMEs who are participants in this activity feel very helpful, in compiling financial reports, as controls in financial management, and reporting SPT.
SPT Tepat dan Tuntas: Sinergi Relawan Pajak dalam Melayani Wajib Pajak Pribadi, Lembaga, CV, dan PT Nandiroh, Umi; Putri, Ravayna Yulia; Sari, Nadia Amelia Pratiya; Putri, Rafelia Cahyono; Kalita, Syifa Mutia; Safira, Faiza Meila
DARMADIKSANI Vol 5 No 2 (2025): Edisi Juli-September
Publisher : Jurusan Pendidikan Bahasa dan Seni, FKIP, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/darmadiksani.v5i2.7945

Abstract

Masih rendahnya pemahaman teknis Wajib Pajak dalam pelaporan SPT Tahunan secara elektronik menjadi salah satu hambatan dalam meningkatkan pemenuhan pajak. Program Relawan Pajak hadir sebagai solusi untuk memberikan pendampingan langsung serta edukasi perpajakan kepada masyarakat. Kegiatan ini dilaksanakan di KP2KP Bangil oleh lima relawan dari Universitas Islam Malang selama empat bulan. Metode pelaksanaannya dilakukan secara langsung di lokasi pelayanan, meliputi asistensi e-filing, aktivasi EFIN, konsultasi perpajakan, dan edukasi mengenai hak serta kewajiban perpajakan dengan pendekatan komunikatif. Berdasarkan data logbook, tercatat sebanyak 2.966 wajib pajak dibantu melalui e-filing, 446 mendapatkan layanan konsultasi, dan 21 wajib pajak dibantu aktivasi EFIN. Permasalahan teknis seperti gangguan sistem dan kurangnya pemahaman pajak wajib diselesaikan secara solutif melalui bimbingan langsung dan koordinasi dengan petugas pajak. Hasil kegiatan menunjukkan bahwa program ini efektif dalam meningkatkan literasi dan kepatuhan perpajakan, serta memberikan manfaat edukatif dan profesional bagi para lawan. Disarankan agar program ini dijadikan agenda tahunan dengan sistem pelatihan yang lebih komprehensif dan jangkauan yang lebih luas.
SPT Tepat dan Tuntas: Sinergi Relawan Pajak dalam Melayani Wajib Pajak Pribadi, Lembaga, CV, dan PT: Accurate and Complete Annual Tax Return Filing: Synergy of Tax Volunteers in Serving Individual, Institutional, CV, and Limited Company Taxpayers Nandiroh, Umi; Putri, Ravayna Yulia; Sari, Nadia Amelia Pratiya; Putri, Rafelia Cahyono; Kalita, Syifa Mutia; Safira, Faiza Meila
DARMADIKSANI Vol 5 No 2 (2025): Edisi September
Publisher : Jurusan Pendidikan Bahasa dan Seni, FKIP, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/darmadiksani.v5i2.7945

Abstract

Masih rendahnya pemahaman teknis Wajib Pajak dalam pelaporan SPT Tahunan secara elektronik menjadi salah satu hambatan dalam meningkatkan pemenuhan pajak. Program Relawan Pajak hadir sebagai solusi untuk memberikan pendampingan langsung serta edukasi perpajakan kepada masyarakat. Kegiatan ini dilaksanakan di KP2KP Bangil oleh lima relawan dari Universitas Islam Malang selama empat bulan. Metode pelaksanaannya dilakukan secara langsung di lokasi pelayanan, meliputi asistensi e-filing, aktivasi EFIN, konsultasi perpajakan, dan edukasi mengenai hak serta kewajiban perpajakan dengan pendekatan komunikatif. Berdasarkan data logbook, tercatat sebanyak 2.966 wajib pajak dibantu melalui e-filing, 446 mendapatkan layanan konsultasi, dan 21 wajib pajak dibantu aktivasi EFIN. Permasalahan teknis seperti gangguan sistem dan kurangnya pemahaman pajak wajib diselesaikan secara solutif melalui bimbingan langsung dan koordinasi dengan petugas pajak. Hasil kegiatan menunjukkan bahwa program ini efektif dalam meningkatkan literasi dan kepatuhan perpajakan, serta memberikan manfaat edukatif dan profesional bagi para lawan. Disarankan agar program ini dijadikan agenda tahunan dengan sistem pelatihan yang lebih komprehensif dan jangkauan yang lebih luas.
Meningkatkan Tata Kelola Desa Dan Perilaku Hidup Sehat Menuju Era New Normal Nandiroh, Umi; Akbar, Akbar; Afrianti, Erlin; Yuniarti, Nurul; Ikhmawati, Elmia; Trirezeki, Rovita; Nuranisa, Nuranisa; Sa’ati, Sa’ati; Jumratih, Jumratih; Dekayanti, Santi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 1 No. 4 (2020)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v1i4.8788

Abstract

Corona Virus adalah penyakit yang menyebabkan infeksi saluran nafas pada manusia mulai dari batuk pilek hingga yang lebih serius seperti Middle East Respiratory Syndrome (MERS) dan Severe Acute Respiratory Syndrome (SARS) (Guan, dkk 2020). Coronavirus jenis baru yang ditemukan menyebabkan penyakit COVID-19 (WHO, 2020). Dengan adanya upaya pemerintah dalam menangulangi penyebaran covid-19 ini di wajib kepada seluruh masyarakat untuk tetap menerapkan perilaku hidup sehat dan mematuhi protokol kesehatan yang telah ditetapkan oleh pemerintah seperti sosial dastancing dan tetap memakai masker dan hand sanitizer saat ada keperluan mendesak. Dampak yang dapat dirasakan dari wabah ini yaitu krisis ekonomi bagi masyarakat, jadi dapat diberikan solusi seperti adanya sosialisasi ketahan ekonomi di masa pandemi.
Inovasi pendidikan pajak: Sosialisasi dan pendampingan praktis untuk dosen dan karyawan UNISMA Nandiroh, Umi; Malikah, Anik; Syafitri, Elsa Dianita
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 2 (2024)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v5i2.21434

Abstract

Artikel ini mengulas tentang program sosialisasi dan pendampingan perhitungan pajak orang pribadi yang ditujukan kepada dosen dan karyawan Universitas Islam Malang (UNISMA). Tujuannya adalah meningkatkan pemahaman tentang peraturan perpajakan serta kemampuan perhitungan dan pelaporan pajak secara mandiri dan tepat. Metode yang digunakan meliputi penyampaian materi interaktif, diskusi, dan pendampingan personal. Program ini berhasil meningkatkan kepatuhan pajak peserta, terbukti dari keberhasilan mereka dalam melaporkan Surat Pemberitahuan (SPT) tepat waktu dan akurat. Tantangan seperti gap teknologi pada peserta tertentu juga berhasil diatasi, menunjukkan efektivitas program dalam mencapai tujuannya.Selain meningkatkan kepatuhan pajak, program ini juga memberikan wawasan baru tentang peran pajak dalam pembangunan negara dan tanggung jawab warga negara. Peserta memperoleh pengetahuan tentang manfaat pajak bagi masyarakat dan negara, serta pentingnya transparansi dan akuntabilitas dalam pelaporan pajak. Program ini juga membantu peserta memahami prosedur administrasi pajak yang lebih efisien, mengurangi risiko kesalahan dalam perhitungan dan pelaporan pajak. Keberhasilan program ini diharapkan dapat menjadi model untuk institusi pendidikan lain dalam meningkatkan kesadaran perpajakan. Akhirnya, program ini berkontribusi pada peningkatan literasi pajak di lingkungan akademik, yang penting untuk mendorong partisipasi aktif masyarakat dalam sistem perpajakan yang adil dan efisien.
Transformasi Keuangan UMKM melalui Digitalisasi : Pelatihan dan Pendampingan Aplikasi Pencatatan Keuangan pada Komunitas Preman Super Nasyiah, Eny Zuhrotin; Nandiroh, Umi
Jurnal Pengabdian UNDIKMA Vol. 6 No. 3 (2025): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v6i3.16016

Abstract

This community service activity aims to enhance digital financial literacy through the use of financial recording applications for the Preman Super MSME community in Malang City. The method consisted of five stages: needs assessment, basic financial management training, digital application training, intensive mentoring, and evaluation and reflection. Data collection was carried out through interviews, observations, and the distribution of questionnaires. The evaluation of the activity was conducted by analyzing the results of the questionnaires, comparing data before and after the activity. The instrument distributed focused on digital financial literacy knowledge. The results of this service activity showed a significant improvement in participants' understanding and skills in recording transactions, separating personal and business finances, and preparing simple cash flow reports using applications such as BukuKas and Lummo. Pre–post test evaluations and practical observations indicated that more than 80% of participants experienced an increase in financial literacy and began consistently applying digital financial recording. This activity had a tangible impact on the partner community and holds the potential to be replicated for other MSME communities facing similar challenges.
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