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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Politik Indonesia: Indonesian Political Science Review El-Aswaq e_Jurnal Ilmiah Riset Akuntansi E-JRM
Noor Shodiq Askandar
Universitas Islam Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pendapatan Yang Diharapkan, Role Model, dan Self Efficacy Terhadap Minat Berkarir Akuntan Publik (Studi kasus Mahasiswa Akuntansi Universitas Islam Malang yang Sudah Menempuh Mata Kuliah Audit) Faiz, Syahrul; Askandar, Noor Shodiq; Malikah, Anik
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 determine and analyze the influence of expected income, role models, and self-efficacy on interest in a career as a public accountant. Using multiple linear regression methods, this research focuses on explanatory research with a quantitative approach. The research sample of 82 respondents was taken using the Slovin formula. Data analysis was carried out with the help of SPSS version 26 software, including validity test, reliability test, normality test, classical assumption test, hypothesis test, and R2 coefficient of determination test. The research results show that overall, expected income, role models, and self-efficacy have a significant effect on interest in a public accounting career. Specifically, expected income, role models, and self-efficacy have a positive influence on interest in a public accounting career.Keywords: Expected income, role model, self efficacy, career interest
Analisis Transparansi Pengelolaan Laporan Keuangan BUMDes Terhadap Laporan Aset Desa (Studi Kasus BUMDes Cinandang Kecamatan Dawarblandong Kabupaten Mojokerto) Rohmah, Na’ila Sifaur; Askandar, Noor Shodiq; Sari, Arista Fauzi Kartika
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 was conducted to analyze the process of transparency in the management of BUMDes financial reports on asset reports from Cinandang Village, Dawarblandong District, Mojokerto Regency. The research method used in this study is a qualitative method with primary data sources and secondary data. Data collection techniques through documentation and interviews with village heads, BUMDES managers, and the community. The analytical method in this study uses descriptive and triangulation methods to achieve data validity from interviews and documentation. Based on the overall results of documentation and interviews with village heads, BUMDES managers and the community regarding transparency, village asset reports, BUMDES financial reports, and village financial accountability reports, the results obtained from this study illustrate those indicators for measuring the transparency of BUMDES financial report management towards the village asset report is appropriate. Therefore, it is concluded that the management of BUMDes financial reports on village asset reports is transparent in accordance with statutory regulations.Keywords: Transparency, BUMDES financial report, village asset report, village finance report
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.
Efek Moderasi Pemahaman Pajak pada Hubungan Antara Theory of Planned Behavior Terhadap Kepatuhan Wajib Pajak Talithahandari, Aisyah; Askandar, Noor Shodiq; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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In this research, the level of taxpayer compliance is influenced by several factors explained in the Theory of Planned Behavior, including attitudes, subjective norms, and percieved behavioral control. Tax understanding was also tested as a moderating variable that has the potential to influence the relationship between these factors. Furthermore, it is known that in the 2022 tax year, there was a decrease in tax reporting carried out by taxpayers, both corporate and individual, throughout Indonesia. This research applying the Structural Equation Model (SEM) model implemented via SmartPLS 3.2.9 to carry out the analysis. As a result, there is a significant and positive correlation between Attitudes towards Taxpayer Compliance and also between Subjective Norms and Taxpayer Compliance. Data collection in this research was carried out using a questionnaire. In this analysis, it is proven that there is a significant and positive relationship between Behavioral Control and Taxpayer Compliance. It has been proven that tax understanding moderately and significantly influences the relationship between attitudes and taxpayer compliance. A similar relationship between Subjective Norms and Behavioral Control and Taxpayer Compliance, which is identified simultaneously, is also influenced by tax understanding. These findings reveal that tax understanding positively moderates the relationship between these factors and Taxpayer Compliance.Keywords: Theory of planned behavior, attitudes, subjective norms, percieved behavioral control, tax compliance, tax understanding.
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Leverage, dan Kinerja Profitabilitas Terhadap Efisiensi Investasi Dewi, Ovi Rishita; Askandar, Noor Shodiq; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study aims to determine the effect of the quality of financial statements, debt maturity, leverage, and profitability performance on investment efficiency in companies. The financial reports used in this quantitative study were sourced from secondary data sources and were obtained via the Indonesia Stock Exchange's (IDX) official website www.idx.co.id. Sampling in this study used a purposive sampling method. The population in this study are manufacturing companies listed on the 2020-2022. The results show that the quality of financial reports, debt maturity, leverage, profitability performance affect investment efficiency, financial report quality and profitability performance has a positive effect on investment efficiency, but the debt maturity and leverage has no effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, leverage, profitability performance,, investment efficiency
Transparansi Anggaran dan Kesadaran Pajak Terhadap Kepatuhan Pajak Islami, Putri Madania; Askandar, Noor Shodiq; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Tax compliance is a condition where taxpayers fulfill their tax obligations according to applicable regulations. The purpose of this research is to determine and explain the influence of budget transparency and tax awareness on tax compliance. The research methodology used is quantitative, employing numerical data. The population studied consists of individual taxpayers registered at the North Malang Primary Tax Office. The sample in this study was selected using Accidental Sampling, with a sample size of 100 respondents determined using Slovin's formula. The research utilizes primary data analysis and multiple linear regression, with hypothesis testing conducted using SPSS Version 29. The results of the study indicate that budget transparency and tax awareness have a significant and positive influence on tax compliance. This research supports the attribution theory and the Theory of Planned Behavior (TPB).Keywords: budget transparency, tax awareness, tax compliance.
Why is Tax Knowledge and Tax Understanding Important? Susyanti, Jeni; Askandar, Noor Shodiq
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v16i2.2711

Abstract

Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward tax compliance. It means that an increase in tax knowledge and tax understanding level can lead to an increase of tax compliance level. Although this study succeeded to prove the effect between variables, the results of secondary data indicate that many MSME owners are still confused in implementing tax regulations, PP-23/2018. 
Pengaruh Harapan Pendapatan, Penggunaan Media Sosial dan Literasi Digital Terhadap Minat Berwirausaha Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Islam Malang Fatimah, Sitti; Askandar, Noor Shodiq; Mustapita, Arini Fitria
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 14 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This research aims to determine the influence of income expectations, use of social media and digital literacy on increasing interest in entrepreneurship. The object of this research is Economics and Business students at the Islamic University of Malang with a sample size of 82 students who have taken entrepreneurship courses and do not yet have a business. The sampling technique used was purposive sampling. Data collection techniques use questionnaires and data analysis tools. This research uses a quantitative approach because the data is obtained in the form of numbers. Based on the results of research analysis, income expectations have a positive and significant effect on interest in entrepreneurship. The use of social media has a positive and significant effect on interest in entrepreneurship. and digital literacy has a positive and significant effect on interest in entrepreneurship. Keywords: Income Expectations, Use Of Social Media, Digital Literacy And Interest In Entrepreneurship.
Pengaruh Pola Pikir, Kreativitas, Dan Motivasi Berwirausaha Terhadap Minat Berwirausaha (Studi Kasus Pada Mahasiswa Universitas Islam Malang) Sholeh, Abdurrahman; Askandar, Noor Shodiq; Millaningtyas, Restu
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 14 No. 02
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This research endeavors to comprehensively explore how variations in mindset, the expression of creativity, and the presence of entrepreneurial motivation collectively and individually relate to the inclination toward entrepreneurial engagement among students of the Islamic University of Malang. The focal population of the investigation consists exclusively of individuals who have previously undertaken formal coursework in Entrepreneurship. From this group, a total of 75 participants were systematically selected through the application of the Maholtra sampling formula to ensure methodological precision. Within the constructed research framework, entrepreneurial interest is designated as the dependent construct, whereas mindset, creativity, and entrepreneurial motivation are positioned as the independent constructs under scrutiny. Through analytical procedures, the findings affirm that each independent variable—mindset, creativity, and entrepreneurial motivation—exerts a distinct and partial influence upon the degree of entrepreneurial interest demonstrated by the students involved. Keywords: Entrepreneurial Interest, Mindset, Creativity, And Entrepreneurial Motivation
Pengaruh Kualitas Pelayanan, Harga, dan Kualitas Produk Terhadap Kepuasan Konsumen Dimsum Bolobox Dinoyo Malang Kristaliano, Indira; Askandar, Noor Shodiq; Millaningtyas, Restu
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 14 No. 02
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This study aims to analyze the influence of service quality, price, and product quality on customer satisfaction at Dimsum Bolobox Dinoyo Malang. This study uses a quantitative approach with the Explanatory Research method. The population used in this study is Dimsum Bolobox Dinoyo Malang. The sample consists of 90 respondents selected using the Malhotra formula. Data collection techniques were conducted through the distribution of online and offline questionnaires to consumers. Data analysis was performed using multiple linear regression to test the simultaneous and partial effects of independent variables on the dependent variable. Data processing was conducted using SPSS software version 31. The results of the study indicate that the variables of Service Quality, Price, and Product Quality simultaneously have a significant effect on consumer satisfaction. Partially, each independent variable, namely Service Quality, Price, and Product Quality, has a positive and significant effect on Consumer Satisfaction. Keyword : Service Quality, Price, Product Quality, and Customer Satisfaction
Co-Authors Affifudin Affifudin Afi Faida Maulidia Afifuddin Afifuddin Afifudin Afifudin Agusetiawati, Wulan Dwi Ahmad Dahlan Ahmad Faiz Falahudin Ahmad Fawaidurrohman Al Humaidi Alifatur Akbar Alamsyah Alifiyatul Fitriyah Ana Hasanah ANA MAHDIYATUSH SHOLIKHAH Ananda Ira Arsyanti Anik Malikah Anissa Trias Febrianti Anwar, Siti Aminah Ardianti Harun Arini Fitria Mustapita Arista Fauzi Kartika Sari Arsyanti, Ananda Ira Ayu Farida Baiq Inggit Hariyanti Bella Agustina Berliana Farah Annisa Cindy Ariana Oliviantika Dedis Fuji Ningrum Devel Kartika Sari Devi Irmalasari Assyaffanah Devi Kartikasari Devit Pranoto DEWI DIAH FAKHRIYYAH Dewi Kurnia Sari Dewi, Ovi Rishita Dina Riski Hartanti Diyah Ari Manisa Duwi Pebrianti Ambarsari Dwiyani Sudaryanti Eko Saputro Ellyn Agna Safitri Elmia Ikhmawati Elya Rohali Eries Erviana Eva Puspitasari Faiz, Syahrul Fenua Mustika Kristanti Firdausia Gani Fitria Afdiyanti Astuti Gaendie Mustika Ladyve Giyanti Ratna Sari Hana Oktavyanti Cahyani Hayati, Dewi Nur Hendriyanto Rusli Heru Budiono Hidayati, Irma Ichik Anggarita Putri Pratama Ika Aulla Ilmi Khairunisak Indara Handayani Irma Nur Laili Islami, Putri Madania Isti Ariyanti Jeni Susyanti Julian Noni Andani Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Khalid Izzuddin Wafiq Khusnul Munawaroh Kristaliano, Indira Lailatul Maghfiroh Lailatur Rohmah Lucia Rahmadika M. Cholid Mawardi Masyhuri Masyhuri Melinda Ramadhanti Mely Afriani Mifta Khairin Novi Millaningtyas, Restu Mochammad Taufik Taufani Moh. Ahbab Abdul Aziz Moh. Haris Moh. Tarmidzi Kusuma Halim Mohammad Amin Mohammad Faizal Arif Mohammad Zainul Abidin Muhamad Alam Subayin Muhammad Alifuddin Radinahdi Yamashida Muhammad Fais Ubaidillah Muhammad Hatta Bahdiar Muhammad Mahyudin Muhtar Muhammad Masrur Romi Muhammad Sofyan Muhammad Syukron Salim Munifatik Munifatik Musthofa Kamal Al Firdausi Mutiatus Sholiha Mu’thia Wirdah Philazatus Zuhroh Nadia B Tehupelasuri Na’ila Sifaur Rohmah Nia Chanzenia Faradilla Nikita Astria Nindi Zahroh Munfatehah Nisa Arini Novita Indriyani Nur Febri Ainun D Nur Rohim Nur Susanto Nur Syuroidah Nuratiran Lailina Nuril Wahidah Rizqi Nurjannah Nurjannah Nurulita Aryani Oktania Nindi Ana Paizah Paizah Rachma Esti Kurniasari Ramadhani Annisa Hapsari Ramadhiyani, Laila Qaddariah Rara Nur Aliefia Alfiyani Raudhatul Fadilah Reka Wijayanti Rewita Rewita Reynaldi Aziz Ria Novitasari Riska Dewi Safitri Riski Amilia Risma Putri Cahyaningtias Risma Tri Edi Susenti Riza Humayroh Rizma Fauziyah Rohmah, Na’ila Sifaur Rukmiati Rumadan Safrie Wahyu Ramadhan Saleh Saleh Septa Slamet Dwiono Setiawan Moh Syarif Sholeh, Abdurrahman Silfia Lintang Laily Silvi Nurfiana Siti Aisya Siti Aminah Anwar Siti Kamariah Umbu Nay Siti Wahyuni Sitti Fatimah Sizka Zola Amarta St. Widia Astuti Suci Rachmadan Suharti Ningrum Talithahandari, Aisyah Tiara Prihatini Tita Puspita Maharani Ubaidillah, Muhammad Fais Umi Nandiroh Utari Maharani Noor Utiya Salma Veri Rahardian Vidayanti, Riska Vivi Cendana Putri Wanda Bela Listy Windasari Windasari Yeni Kurniati Yunita Wardani Zakiyatun Nufus