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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Akurasi : Jurnal Studi Akuntansi dan Keuangan Melati: Jurnal Media Komunikasi Ilmu Ekonomi Al-Muhasib: Journal of Islamic Accounting and Finance Jurnal Inovasi Pengabdian Masyarakat
Wisdaningrum, Oktavima
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor – Faktor Yang Mempengaruhi Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Untuk Menjadi Wajib Pajak Devi Rosita, Berliyana; Wisdaningrum, Oktavima; Iqbal, Achmad
Media Komunikasi Ilmu Ekonomi Vol 39 No 1 (2022): MELATI : Jurnal Media Komunikasi Ilmu Ekonomi Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (792.106 KB)

Abstract

Penelitian ini bertujuan untuk memberikan gambaran apakah sikap berpengaruh terhadap minat UMKM untuk menjadi wajib pajak, apakah kontrol prilaku berpengaruh terhaap kemauan wajib pajak dalam membayarkan pajaknya, apakah norma subjektif berpengaruh terhadap minat UMKM untuk menjadi wajib pajak, apakah pertanggung jawaban pemerintah berpengaruh terhadap kemauan UMKM untuk menjadi wajib pajak, apakah terdapat pengaruh minat terhadap perilaku UMKM untuk menjadi wajib pajak. Penelitian ini menggunakan Teknik purposive sampling dengan jenis data primer menggunakan koesioner dan Populasi dalam penelitian ini adalah UMKM ekrajinan di kabupaten Banyuwangi. Pengujian dta dilakukan dengan memanfaatkan program SPSS 22.0 dan WarpPLS 7.0. Penelitian ini menunjukkan hasil dimana sikap dan norma subjektif tidak berpengaruh terhadap minat pelaku wajib pajak untuk membayarkan pajaknya, kontrol prilaku dan pertanggung jawaban pemerintah berpengaruh terhadap minat wajib pajak untuk memenuhi kewajiban perpajaknnya.
Pengaruh Belanja Modal, Belanja Pemeliharaan serta Belanja Barang dan Jasa Terhadap Realisasi Anggaran Pemerintah Desa Rohmah, Nailatur; Wisdaningrum, Oktavima; Iswahyudi, M.
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i1.66

Abstract

This study aims to examine the effect of capital expenditure, maintenance expenditure, and goods and services expenditure on the realization of the village government budget. The basis of this research is Village Law No.6 which demands village transparency on the realization of the DD Budget to the community. The data used in this study are primary data using a questionnaire method. The object of this research is the village government in the electoral area II of the Banyuwangi Regency. The number of the objects of this research is 54 villages, and the respondents in this study are the village treasurers. The sample used is full sampling, where all populations are used as criteria and analyzed using classical assumption techniques, multiple linear regression analysis, and hypothesis testing. The results of this study partially with the test show that capital expenditure has a positive effect on the realization of orchids, maintenance expenditure has no effect on budget realization, and goods and services expenditures have no effect on budget realization, while simultaneously with the F test it shows that capital expenditure, expenditure Maintenance and Expenditures for Goods and Services affect the Budget Realization.
Pengaruh Kompetensi Aparatur, Kejelasan Sasaran Anggaran, Transparansi, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Mangir Rogojampi Kabupaten Banyuwangi Bahtiar, Mohammad Tri Gandhi; Wisdaningrum, Oktavima; Wicaksono, Bambang
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.12343

Abstract

This rerserarch aims to analyzer ther influrerncer of apparaturs comperterncy, clarity of burdgert targerts, transparerncy and commurnity participation on accourntability in villager furnd managermernt (caser sturdy in Mangir Villager, Rogojampi District, Banyurwangi Rergerncy). Ther sampling terchniqurer urserd in this rerserarch ursers non-probability sampling with a sampling typer, namerly saturraterd sampling with a sampler sizer of 33 rerspondernts namely all the apparatus, community institutions and community elements in Dersa Mangir, Rogojampi District, Kaburpatern Banyurwangi.. Ther merthod in this rerserarch ursers qurantitativer merthods by distriburting qurerstionnairers. Data analysis ursers murltipler linerar rergrerssion. Ther rerserarch rersurlts show that apparaturs comperterncy has a positiver erfferct on villager furnd managermernt accourntability. Clarity of Burdgert Targerts, Transparerncy and Commurnity Participation do not afferct ther Accourntability of Villager Furnd Managermernt. It is hoperd that ther rersurlts of this rerserarch can ber inpurt for villager officials and ther commurnity in rurnning and monitoring goverrnmernt, erspercially villager herads in making policiers so that thery can derterrminer ther optimal proportion of accourntability for managing villager furnds in orderr to improver derverlopmernt and commurnity werlfarer.
Pemberdayaan Komunitas Ojek Pangkalan untuk Meningkatkan Kepatuhan Hukum dan Sistem Tabungan Kolektif Purnomo, Teguh; Rachman, Adytira; Wisdaningrum, Oktavima; Asyriana, Sofia; Abdullah, Hasan
Jurnal Inovasi Pengabdian Masyarakat Vol. 2 No. 1 (2025): Jurnal Inovasi Pengabdian Masyarakat (IPM)
Publisher : Universitas 17 Agustus 1945 Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/ipm.v2i1.638

Abstract

Program pengabdian ini bertujuan untuk memberdayakan komunitas ojek pangkalan melalui pendekatan partisipatif, meningkatkan kepatuhan hukum, serta membangun sistem tabungan kolektif untuk memenuhi kebutuhan administratif seperti SIM dan perlengkapan keselamatan. Kegiatan dilaksanakan dengan pendekatan pemberdayaan berbasis komunitas, meliputi survei kondisi ekonomi, FGD, pendampingan, dan kolaborasi dengan pihak terkait. Strategi mencakup pembentukan sistem tabungan sukarela melalui mitra toko kelontong, transparansi pengelolaan dana, serta edukasi kesadaran hukum dan keselamatan. Program berhasil membangun komitmen pengemudi untuk mematuhi peraturan lalu lintas, terbentuknya sistem tabungan komunitas yang transparan, serta kebiasaan menabung dan disiplin finansial. Toko kelontong berperan sebagai mitra penyimpan dana, sementara pendekatan kolaboratif dengan kepolisian memudahkan proses pengurusan administrasi.  Inisiatif ini tidak hanya membantu pengemudi ojek memenuhi kewajiban hukum tetapi juga menciptakan fondasi untuk pengelolaan keuangan berkelanjutan dan peningkatan kesejahteraan. Keberhasilan program menunjukkan pentingnya integrasi antara pendekatan partisipatif, dukungan jaringan lokal, dan edukasi dalam pemberdayaan komunitas.
APAKAH KUALITAS AUDIT MEMODERASI PENGARUH FIRM SIZE DAN COMPANY GROWTH PADA INCOME SMOOTHING? Arifin, Imam; Wicaksono, Bambang; Wisdaningrum, Oktavima
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.560

Abstract

This study aims to analyze the influence of firm size and company growth on income smoothing and the moderating role of audit quality. The population of this study is companies listed on the Jakarta Islamic Index for the period 2020-2022. The analysis was conducted on 36 samples determined based on purposive sampling and analyzed using multiple linear regression and moderated regression analysis (MRA). The study results indicate that company growth has a negative effect on income smoothing, while firm size does not have a significant effect on income smoothing. Other research findings indicate that audit quality does not moderate the effect of firm size or company growth on income smoothing. These results imply that managers need to pay attention to corporate growth to minimize income smoothing, and investors and creditors can consider corporate growth in making investment and credit decisions.
Co-Authors Abdullah, Hasan Achmad Iqbal Asyriana, Sofia Bahtiar, Mohammad Tri Gandhi Devi Rosita, Berliyana Dian Arief Pradana Imam Arifin Iswahyudi, M. Mahfud Mahfud Moh. Fahrurrozi Rachman, Adytira Rohmah, Nailatur Susanti, Herdiana Dyah Teguh Purnomo, Teguh WICAKSONO, BAMBANG