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Pengaruh Penerapan E-Commerce Terhadap Pendapatan UMKM: Tinjauan Literature Sistematis Ayem, Sri; Putri, Fuadhillah Kirana; Jannah, Siti Nur; Hernindya, Nanda Rachma; Sarina Putri, Maria Yasinta; Dustyanto, Josef Chupertino Carol
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i2.20535

Lingkungan bisnis telah dipengaruhi secara signifikan oleh fenomena e-commerce, terutama Usaha Mikro, Kecil, dan Menengah (UMKM). Artikel ini melakukan tinjauan literatur sistematis untuk mengevaluasi pengaruh penerapan e-commerce terhadap pendapatan UMKM di Indonesia. Melalui pendekatan Systematic Literature Review (SLR), 30 jurnal telah dianalisis untuk menjawab empat pertanyaan penelitian utama. Hasil analisis menunjukkan bahwa sebagian besar studi menyimpulkan bahwa e-commerce meningkatkan pendapatan UMKM, yang mencakup peningkatan omzet penjualan, akses pasar yang lebih luas, serta peningkatan daya saing. Namun, beberapa penelitian juga menyoroti kendala seperti kurangnya pengetahuan dan keterampilan dalam teknologi digital, serta hambatan infrastruktur seperti akses internet yang terbatas.

Faktor yang Memengaruhi Kualitas Audit di Indonesia (Tinjauan Literature Sistematis) Ayem, Sri; Putri, Fuadhillah Kirana; Jannah, Siti Nur; Rewur, Gabriela Serafina
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.18160

There are still many cases related to audit quality involving the public accounting profession in various financial reporting scandals. In order to mitigate the risk of significant inaccuracies in a company's financial reports, it's essential to conduct a meticulous audit meeting high-quality standards. This scholarly investigation endeavors to discern the specific elements influencing the quality of audits conducted in Indonesia. Employing a Systematic Literature Review via Harzing's Publish or Perish 8 software on Google Scholar, this study relies on secondary data derived from 100 articles spanning the period from 2013 to 2023. The findings, illustrated through a Pie Chart, unveil a spectrum of 36 factors impacting the quality of audits. Notably, pivotal factors influencing audit quality include audit tenure, accounting for 14%, independence at 11%, and competence at 10%. Future research endeavors in the realm of auditing quality could delve into previously underexplored aspects like healthy lifestyle habits, emotional intelligence, altruistic behavior, litigation risk, and concentration within the audit market.

Ethical Sensitivity, Professional Commitment, Whistleblowing Intention: Power Distance as A Moderating Variable Suyanto, Suyanto; Putri, Fuadhillah Kirana; Adinda, Alywidya
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/27zf2s28

This study aims to examine the effect of ethical sensitivity and professional commitment on whistleblowing intentions by adding power distance as a moderating variable. The population of this study were public accountants at Office of Public Accountant (KAP) in the Special Region of Yogyakarta. Consisting of 13 offices with a total of 77 respondents selected using the convenience sampling method. This research is a study that uses a quantitative approach. This study uses primary data by distributing questionnaires. The regression method is used as a data analysis method which is processed using IBM SPSS 23. The results of the study indicate that ethical sensitivity has a positive effect on whistleblowing intentions. Professional commitment has a positive effect on whistleblowing intentions. Power distance does not weaken the relationship between ethical sensitivity and whistleblowing intentions, and power distance weakens the relationship between professional commitment and whistleblowing intentions.

Do obedience pressure and incentive affect whistleblowing? Putri, Fuadhillah Kirana; Wardani, Dewi Kusuma; Damara, Adam
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22308

Research aims: This study aims to empirically test the effect of obedience pressure on whistleblowing intentions and the role of incentives in moderating the obedience pressure on whistleblowing intentions.Design/Methodology/Approach: The method of analysis used in this research is experimental to test empirically the phenomenon of the causal relationship between obedience pressure and incentives on whistleblowing. This study uses a sample of experimental class results of Accounting Study Program students at Sarjanawiyata Tamansiswa University.Research findings: This study indicates that obedience pressure has a significant effect on whistleblowing intentions. On the other hand, incentives do not strengthen the positive effect of obedience pressure on whistleblowing intentions because, under high pressure, employees will still do whistleblowing in the presence or absence of incentives.Theoretical contribution/Originality: The results of this study are expected to be useful for future researchers who will examine whistleblowing, especially those influenced by obedience pressure and incentives. Practitioner/Policy implication: This research is expected to be an input for the organisation to consider that incentive reward is not the only way to enhance staff’s motivation to do whistleblowing.Research limitation/Implication: The limitations of this study were that it used student subjects as research participants, the research instrument had not explicitly described the amounts of incentives provided by the company to whistleblowers, and only examined the role of incentives in moderating obedience pressure on whistleblowing intentions.

ASSISTANCE IN PREPARING FINANCIAL REPORTS USING THE SIAPIK APPLICATION BY INTEGRATING THE TEACHINGS OF TRI N (NITENI, NIROKKE, NAMBAHI) Chandra Putry, Nur Anita; Putri, Fuadhillah Kirana; Pratama, Yhoga Heru; Fauzi, Fitriya
EMPOWERING HUMANITY Vol. 2 No. 1 (2024): Current Issues 3
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/emhum.v2i1.211

This community service focuses on assisting the preparation of financial reports using the Financial Information Recording Application System (SIAPIK) by integrating the Tri N Teachings (Niteni, Nirokke, Nambahi) at the Jogja Car AC Specialist workshop. The workshop, which has been operating for 3 years, has experienced obstacles in financial reporting such as financial records that are still manual and there is still a lack of synchronization between records and actual transactions. This Abdimas will use lecture, discussion, self-assignment, role play, and evaluation methods as problem solving efforts. The service team will provide material in the form of how to make financial reports by integrating the Tri N Teachings (Niteni, Nirokke, Nambahi). The hope is that after participating in this service activity, business actors can recognize and remember how to prepare financial reports in accordance with Indonesian SAK for Micro, Small and Medium Entities (SAK EMKM), imitate and apply the knowledge gained, and develop the preparation of financial reports manually and switch to the SIAPIK accounting application system.

Do Religiosity Moderate Tax Discrimination and Tax Information Technology on Tax Evasion? Suyanto, Suyanto; Agustina, Ema; Putri, Fuadhillah Kirana
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.93-109

This study examines the influence of tax discrimination and information technology on tax evasion, with religiosity as a moderating variable. The increasing number of tax evasion cases in Indonesia highlights the need to explore factors that drive non-compliance among taxpayers. Many individuals remain reluctant to fulfil their tax obligations due to concerns about unfair treatment by tax authorities and mismanagement of tax revenues. This study employs a quantitative research design with primary data collected through a structured questionnaire distributed to 132 MSME taxpayers in the Special Region of Yogyakarta using snowball sampling. The data were analyzed using multiple linear regression and moderated regression analysis (MRA) with SPSS 26. The findings indicate that tax discrimination significantly increases tax evasion, as perceived unfairness in tax policies reduces taxpayers' willingness to comply. Conversely, tax information technology negatively affects tax evasion, as digital innovations enhance transparency, monitoring, and enforcement, making non-compliance more difficult. Religiosity is found to play a moderating role in both relationships. It weakens the positive impact of tax discrimination on tax evasion, suggesting that individuals with strong religious values are less likely to justify evasion, even when they perceive discrimination. Similarly, religiosity mitigates the negative effect of tax information technology on tax evasion, implying that religious taxpayers are more likely to comply when they perceive the tax system as fair and aligned with ethical principles. These findings emphasize the need for policymakers and tax authorities to ensure fair tax administration and strengthen digital tax systems while also considering ethical and religious values to promote voluntary compliance. Integrating technological advancements with moral reinforcement strategies may serve as a more comprehensive approach to reducing tax evasion and enhancing tax compliance in Indonesia.

Intention To Avoid Tax Evasion: Religiosity And Understanding Of Tri Pantangan Tamansiswa Erawati, Teguh; Putri, Fuadhillah Kirana; Kusuma, Amalia Lintang Ayu Nur
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11295

Tax is one of the main sources of revenue for the state to finance government activities. Tax evasion is still a problem that has an impact on depleting the potential for state revenue. This study aims to examine religiosity and understanding of the Tri Pantangan effect on intention to avoid tax evasion. This study uses primary data obtained through a questionnaire with data measurement used Likert scale obtained through google form. A total of 84 samples from accounting students, Sarjanawiyata Tamansiswa University were obtained using the conveniance sampling method. The research findings show that religiosity has a negative effect on intention to avoid tax evasion and understanding Tri Pantangan has no effect on intention to avoid tax evasion. The findings are expected to provide practical contributions that tax authorities can use to design compliance campaigns that integrate religious values to raise public awareness about the importance of paying taxes honestly.

Intention To Avoid Tax Evasion: Religiosity And Understanding Of Tri Pantangan Tamansiswa Erawati, Teguh; Putri, Fuadhillah Kirana; Kusuma, Amalia Lintang Ayu Nur
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11295

Tax is one of the main sources of revenue for the state to finance government activities. Tax evasion is still a problem that has an impact on depleting the potential for state revenue. This study aims to examine religiosity and understanding of the Tri Pantangan effect on intention to avoid tax evasion. This study uses primary data obtained through a questionnaire with data measurement used Likert scale obtained through google form. A total of 84 samples from accounting students, Sarjanawiyata Tamansiswa University were obtained using the conveniance sampling method. The research findings show that religiosity has a negative effect on intention to avoid tax evasion and understanding Tri Pantangan has no effect on intention to avoid tax evasion. The findings are expected to provide practical contributions that tax authorities can use to design compliance campaigns that integrate religious values to raise public awareness about the importance of paying taxes honestly.

Faktor Faktor Keberhasilan Usaha UMKM Study Literatur Review Erawati, Teguh; Putri, Fuadhillah Kirana; Jannah, Izzhatul; Pandia, Salsabilah Putri; Mutmainah, Mutmainah; Seran, Aprilis Elisabeth; Kaleka, Frischa Aprilia
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.12977

Penelitian ini mengeksplorasi berbagai metode untuk mengembangkan usaha mikro dan menengah (UMKM) dengan fokus pada peningkatan kualitas sumber daya manusia. Dalam rangka mencapai tujuan tersebut, diidentifikasi beberapa pendekatan efektif, termasuk penyelenggaraan pelatihan serta pembinaan, pengembangan pendidikan dan keterampilan, penggunaan teknologi informasi dan komunikasi, kerjasama dengan institusi pendidikan dan penelitian, serta pembuatan aliansi strategis. Temuan ini diperkuat oleh berbagai sumber literatur yang terkait. Kajian literatur yang dilakukan mengungkapkan bahwa variabel seperti tenaga kerja, modal, karakteristik entrepreneur, motivasi, kepercayaan diri, pengetahuan tentang kewirausahaan, inovasi, serta kreativitas secara signifikan berkontribusi terhadap kesuksesan UMKM. Penelitian ini menerapkan pendekatan Systematic Literature Review (SLR) untuk mengumpulkan, menganalisis, dan mendalami semua temuan relevan dari studi terdahulu. Temuan dari analisis ini mengungkap bahwa berbagai elemen seperti dana usaha, penerapan data akuntansi, kecakapan finansial, profil pengusaha, dorongan berwirausaha, dan tata kelola keuangan secara signifikan mempengaruhi keberhasilan strategi pengembangan usaha mikro dan menengah (UMKM) dalam peningkatan kualitas dan sumber daya manusia. Selain itu, hasil penelitian menunjukkan sinergi antar elemen tersebut dapat memperbaiki performa dan memajukan keberhasilan UMKM. Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) memberikan kontribusi signifikan terhadap ekonomi nasional Indonesia. Berbagai elemen yang menunjang keberhasilan UMKM mencakup data akuntansi, dana bisnis, serta sumber daya manusia. Melalui pemanfaatan analisis SWOT, strategi pengembangan usaha mikro dan menengah (UMKM) dapat diimplementasikan. Studi-studi terkini menegaskan bahwa adanya dampak positif dari informasi akuntansi terhadap peningkatan kualitas dan keberhasilan UMKM.

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