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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi dan Ekonomika JIKA: Jurnal Ilmu Keuangan dan Perbankan Community Engagement and Emergence Journal (CEEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi dan Teknologi Informasi Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Pengabdian Kepada Masyarakat
Helmy Adam
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

 1 
Pengaruh Kualitas Akuntansi dan Entrepreneurship Terhadap Kepatuhan Pajak UMKM Mahasiswa Universitas Brawijaya Muhammad Abid Sano Luberrizky; Adam, Helmy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.2.123

Abstract

This study focuses on empirically explaining the impact of entrepreneurship and the quality of accounting for Small and Medium Enteprise Students of Brawijaya University on tax compliance. The method used in this research is an explanatory approach with a quantitative approach. The source of data in this study is by using primary data obtained by using a Google form questionnaire to students at Brawijaya University who are running a business in the micro, small and medium business sector. The results of this study state that there is no influence between accounting quality and Small and Medium Enteprise tax compliance by Brawijaya University students. Meanwhile entrepreneurship has a positive and significant influence on student tax compliance.   Abstract Penelitian ini berfokus untuk menjelaskan secara empiris dampak dari entrepreneurship dan kualitas penyelenggaraan akuntansi UMKM mahasiswa Universitas Brawijaya terhadap kepatuhan pajak. metode yang digunakan dalam penelitian ini adalah dengan pendekatan explanatory dengan pendekatan kuantitatif. Sumber data pada penelitian ini yaitu dengan menggunakan data primer yang diperoleh dengan menggunakan kuesioner Google form terhadap Mahasiswa di Universitas Brawijaya yang sedang menjalankan usaha di sektor usaha mikro kecil dan menengah. Hasil dari penelitian ini menyatakan bahwa tidak terdapat pengaruh antara kualitas penyelenggaraan akuntansi dengan kepatuhan pajak UMKM mahasiswa Universitas Brawijaya. Sementara itu entrepreneurship memiliki pengaruh yang positif dan signifikan terhadap kepatuhan pajak Mahasiswa.
Pengaruh Kesadaran Disrupsi, Kemampuan Teknologi, Dan Pendidikan Calon Tenaga Kerja Di Bidang Akuntansi Terhadap Kesiapan Kerja Menghadapi Era Disrupsi Digital Az Zahra, Tarissa Firdhausya; Adam, Helmy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 3 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.3.139

Abstract

This study examines the influence of the variables of disruption awareness, technological capability, and education of prospective accounting workers on job readiness in the digital disruption era. In this rapidly evolving era, digital disruption has become a major challenge that must be addressed by the workforce, particularly in accounting. This research employs a quantitative approach by distributing questionnaires to 142 college students in Malang City. The questionnaire is designed to measure these students' level of disruption awareness, technological capability, and education. Based on the results of the regression analysis, it has been proven that these three variables significantly affect students' job readiness in the digital disruption era. Disruption awareness encourages individuals to identify opportunities and anticipate change-related threats, including technological developments in the digital disruption era. Technological capability enables individuals to adapt to new technologies and optimize their performance in an ever-changing work environment. The education of prospective accounting workers provides a foundation of knowledge and skills relevant to the evolving job market demands. The combination of disruption awareness, technological capability, and education significantly contributes to an individual's job readiness in facing the challenges of the digital disruption era. Abstract Penelitian ini bertujuan untuk menguji pengaruh variabel kesadaran disrupsi, kemampuan teknologi, dan pendidikan calon tenaga kerja di bidang akuntansi terhadap kesiapan kerja menghadapi era disrupsi digital. Dalam era yang terus berkembang ini, disrupsi digital menjadi tantangan utama yang harus dihadapi oleh tenaga kerja, terutama di bidang akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan cara menyebarkan kuesioner kepada 142 responden mahasiswa perguruan tinggi di Kota Malang. Kuesioner ini dirancang untuk mengukur tingkat kesadaran disrupsi, kemampuan teknologi, serta pendidikan yang dimiliki oleh para mahasiswa tersebut. Berdasarkan hasil analisis regresi, terbukti bahwa ketiga variabel tersebut berpengaruh signifikan terhadap kesiapan kerja mahasiswa dalam menghadapi era disrupsi digital. Kesadaran disrupsi mendorong individu untuk mengidentifikasi peluang dan mengantisipasi ancaman terkait dengan perubahan, termasuk perkembangan teknologi dalam era disrupsi digital, kemampuan teknologi memungkinkan individu untuk mengadaptasi teknologi baru dan mengoptimalkan kinerja mereka dalam lingkungan kerja yang terus berubah, dan pendidikan calon tenaga kerja di bidang akuntansi memberikan landasan pengetahuan dan keterampilan yang relevan dengan tuntutan pasar kerja yang berkembang. Kombinasi dari kesadaran disrupsi, kemampuan teknologi, dan pendidikan memberikan kontribusi yang signifikan terhadap kesiapan kerja individu dalam menghadapi tantangan era disrupsi digital.
Effective Strategies For Quality Cost Management In The Concrete Industry During The Pandemic A'yunin, Eka Qurratu; Adam, Helmy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.153

Abstract

This study addresses the urgency of achieving quality-cost efficiency in the concrete industry amid the COVID-19 pandemic. The primary objectives are to identify quality cost components, analyze their management during the pandemic, and propose measures to enhance efficiency. This qualitative descriptive study employs a case study approach using primary data on quality costs from CV. Maju Djaya Beton for the years 2019 to 2021. The analysis involves identifying relevant cost components, preparing quality cost reports based on actual sales, and evaluating trends. The results reveal that the pandemic did not significantly affect the company's quality-cost management. In 2020, quality cost burdens increased compared to 2019, but in 2021, all cost components—prevention, appraisal, internal failure, and external failure—decreased. The company optimized its quality cost budget by focusing on quality engineering and rework, thereby improving product quality. The findings highlight the importance of effective cost-allocation strategies to minimize losses and enhance efficiency, especially during a pandemic. These insights provide valuable guidance for the concrete industry to maintain product quality while achieving cost efficiency during crises.
Co-Authors A'yunin, Eka Qurratu Aang Kunaifi Aang Kunaifi Adri Sujatmiko Amien, Khonsa Mawadda Anandia, Syahla Aisha Anissa Putri Ayuingtyas Anissa Putri Ayuingtyas, Anissa Putri Areta Widya Kusumadewi Areta Widya Kusumadewi Asri Indika Sari Az Zahra, Tarissa Firdhausya Bambang Tjahjadi Budhialon, Poltak Robert Ekky Febrianti Astuti Erik Dwi Pambudi Evanti Andriani Gregorius Paska Samodra Harfina Aulya Astrini Harfina Aulya Astrini, Harfina Aulya Intan Lifinda Ayuning Putri Iraswari Iraswari Iraswari Iraswari Irene Anggiat Noorrochmah Ivan dhana Jundan Adiwiratama Ken Auva Maulida Kharisma Eki Saputra Kurrota Akyun Laoh, Raniyah Farah Fatihah Lexuma, Borna Rasta Moniq Adinafa Moniq Adinafa, Moniq Muhamad Hadi Santoso Muhammad Abid Sano Luberrizky Muhammad Dimar Alam Nafis, Rafidatun Napitupulu Reimond Hasangapan Mikkael Nariswari Aliftahea Jasmine Noorrochmah, Irene Anggiat Noverina Myristika Novi Trisnawati Novi Trisnawati Novrys Suhardianto Nurhayati, Putri Fitria Indah Panjaitan*, Devi Kristina Aghata Pipit Budiarti Prananda, Harya Prananda, Harya Pricilia, Agnes Putra, Bryan Yuwanda Lenggana R. Muh Deddy Hanif Sardjito Ramadhan, Danendra Alif Rasyid, Usmawaty Ratih Seftianova Rio Dwie Permana Rolly Indra Sagita Adjani Sari, Kristina Mevita Satmata, Pradhita Adhip Satrio Mangkunegoro Seviana, Via Sukma Aditya Vidia Alif Agrimahera Yulian, Muhammad Rianda