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All Journal AKUNTABILITAS PROSIDING SEMINAR NASIONAL Jurnal Dinamika Akuntansi Jurnal Pendidikan Akuntansi PRESTASI Jurnal Promosi Pendidikan Ekonomi Jurnal Penelitian LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) IKIP PGRI MADIUN Jurnal CARE JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal AKSI (Akuntansi dan Sistem Informasi) CAPITAL: JURNAL EKONOMI DAN MANAJEMEN INVENTORY: JURNAL AKUNTANSI Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Bisnis dan Manajemen Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak D'edukasi: Jurnal Pengabdian Masyarakat SURAKARTA ABDIMAS JOURNAL Jurnal Pengabdian Masyarakat "Wiryakarya" Jurnal Dinamika Akuntansi FISCAL: Jurnal Akuntansi dan Perpajakan Buletin Pemberdayaan dan Pengembangan Masyarakat
Nik Amah
Universitas PGRI Madiun
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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AKSI PEDULI LINGKUNGAN UNTUK MEWUJUDKAN KOMUNITAS SEHAT DAN KEBERLANJUTAN BAGI MASYARAKAT PESISIR MANGROVE Marshanda Yovianita Sukma Hernandi; Nik Amah
Surakarta Abdimas Journal Vol 3, No 2 (2024): Desember 2024
Publisher : Surakarta Abdimas Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The mangrove ecosystem has good biodiversity in the form of flora and fauna. Mangroves function in coastal areas as a habitat in sea waters. Mangroves have a major impact on nature and living things. One of the ecosystems in the coastal area is the mangrove ecosystem, likewise the Oesapa coast has a mangrove ecosystem, but the condition of the mangrove forest on the Oesapa coast has long been buried by garbage. The garbage found consists of three categories, namely garbage from coastal communities, tourists and nature such as tree branches. Plastic waste is a problem that needs attention because it can have a negative impact on the marine ecosystem and the environment around the coast. Reprocessing plastic waste is an effort to avoid environmental pollution by plastic waste and can minimize the risk of spreading diseases due to microorganisms contained in organic waste. The community can also sell the waste to get extra money. This activity gave an exciting and extraordinary impression to the participants of the Inbound PMM 2 Nusa Cendana University, and this mangrove coastal cleanup movement succeeded in increasing public awareness and concern in maintaining the cleanliness of the Oesapa mangroves.
Pengaruh Pembiayaan Murabahah dan Financing to Debt Ratio terhadap Profitabilitas yang dimoderasi oleh Non Performing Financing pada BTPN Syariah Febrilyantri, Candra; Amah, Nik; Rizal, Fitra
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 5 No. 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3885

Abstract

Murabahah financing is the most preferred financing option among customers due to its low risk and its versatility for working capital, consumption, or investment purposes. However, there is a phenomenon observed in BTPN Shariah where the increase in Murabahah financing is not accompanied by a rise in profits. Furthermore, the lack of profit increase is suspected to be due to the low Financing to Debt Ratio (FDR). This research aims to understand how Murabahah financing and FDR influence the profitability of Islamic banks, with Non-Performing Financing (NPF) acting as a moderator. The research sample includes quarterly reports from BTPN Shariah for the period 2015-2022, using purposive sampling techniques. The study utilizes SPSS 25 for analysis, including multiple linear regression,and Moderating Regression Analysis (MRA). The test results indicate that Murabahah financing, when considered individually, has an impact on profitability, whereas the Financing to Debt Ratio does not affect profitability. When both Murabahah financing and FDR are considered together, they collectively influence profitability with a percentage of 71.2% before moderation by NPF. The MRA results suggest that Non-Performing Financing is unable to moderate the impact of the two independent variables, namely Murabahah financing and FDR, on profitability.
PERAN TAX PLANNING, GREEN ACCOUNTING DAN PERTUMBUHAN TERHADAP NILAI PERUSAHAAN Amah, Nik
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.43933

Abstract

AbstrakPenelitian bertujuan menguji determinan nilai perusahaan yaitu green accounting, pertumbuhan perusahaan,serta peran moderasi tax planning pada pengaruh tersebut. Konsep green accounting yang memasukkan unsur biaya lingkungan, dalam jangka pendek akan berdampak pada berkurangnya laba sehingga pajak perusahaan berkurang. Penelitian ini menggunakan pendekatan kuantitatif dengan paradigma positivisme. Populasi yaitu perusahaan pertambangan terdaftar di Bursa Efek Indonesia tahun 2017 – 2022 berjumlah 58 perusahaan. Peneliti menggunakan metode purposive sampling sehingga diperoleh 12 perusahaan sampel dengan periode penelitian 6 Tahun. Moderated Regression Analysis digunakan untuk analisis data. Hasil menampilkan peran green accounting, dan pertumbuhan perusahaan mempengaruhi nilai perusahaan di Indonesia, serta tax planning memoderasi interaksi variabel independen terhadap variabel dependen. Kontribusi penelitian yaitu mengonfirmasi teori stakeholder, teori legitimasi, dan teori sinyal. Hasil penelitian dapat menjadi referensi investor/kreditor dalam pengambilan keputusan investasi serta memberikan kesadaran jajaran manajemen perusahaan untuk menerapkan green accounting, memperhatikan pertumbuhan perusahaan serta mekanisme tax planning yang akan mendukung peningkatan nilai perusahaan. Kata Kunci: Tax Planning, Green Accounting, Pertumbuhan, Nilai Perusahaan. AbstractThe research aims to examine the determinants of company value, namely green accounting, company growth, and the moderating role of tax planning on these influences. The green accounting concept which includes elements of environmental costs, in the short term will have an impact on reduced profits so that corporate taxes are reduced. This research uses a quantitative approach with a positivism paradigm. The population, namely mining companies listed on the Indonesian Stock Exchange in 2017 - 2022, is 58 companies. Researchers used a purposive sampling method to obtain 12 sample companies with a research period of 6 years. Moderated Regression Analysis is used for data analysis. The results show the role of green accounting, and company growth influencing company value in Indonesia, as well as tax planning moderating the interaction of the independent variable on the dependent variable. The research contribution is to confirm stakeholder theory, legitimacy theory, and signal theory. The research results can be a reference for investors/creditors in making investment decisions and provide awareness for company management to implement green accounting, pay attention to company growth and tax planning mechanisms that will support increasing firm value. Keywords: Tax Planning, Green Accounting, Growth, Firm Value.
SERVICE QUALITY AND CUSTOMER LOYALTY: THE ROLE OF SATISFACTION AND TRUST IN INDONESIAN SHARIA BANK Novitasari, Maya; Amah, Nik; Ayera, Anissa; Aziz, Ahmad; Gunardi, Ardi
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 1 (2024): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i1.12659

Abstract

This study determines the effect of service quality on customer loyalty with satisfaction and trust as mediating variables in Indonesia sharia banks during the Covid-19 pandemic period. This study used 300 respondents of sharia bank customers in Indonesia. The data were analyzed using a partial least square with the SmartPLS 3.0 analysis tool. Service quality has a positive effect on customer loyalty, service quality has a positive effect on customer satisfaction, service quality has a positive effect on trust, satisfaction has a positive effect on customer loyalty, trust has a positive effect on customer loyalty, satisfaction is able to mediate the effect of service quality on customer loyalty, and trust is able to mediate the effect of service quality on loyalty. This study adopts two mediating variables, namely satisfaction and trust in the effect of service quality on customer loyalty. The results present partial mediation of satisfaction on the influence of service quality on customer loyalty and partial mediation of trust on the influence of service quality on customer loyalty.
Taxpayer Compliance Based on Tax Socialization Mediated by Taxpayer Awareness: Behavioral Approach Farida Styaningrum; Ahmad Nur Aziz; Nik Amah; Zainul Khoirunnisa; Anggita Putri Pramudyawati
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.19520

Abstract

Purposes: The purpose of the research is to test a taxpayer compliance model where taxpayer awareness mediates the tax socialization they receive. The research results provide strategic policy recommendations to the government regarding effective tax socialization to build voluntary compliance.Methods: The population is MSME taxpayers registered at KPP Pratama Madiun. A sample of 130 respondents was obtained through incidental sampling. Data collection used a questionnaire-based survey filled out by Micro, Small, and Medium Enterprises (MSMEs) actors. Smart Partial Least Square (Smart-PLS) to analyze mediation regression models. The relationship between variables is explained using a behavioral theory approach.Findings: Socialization increases taxpayer compliance directly and through taxpayer awareness. These results strengthen the government's efforts to increase taxpayer awareness through quality, effective, intensive, and sustainable tax socialization and education. Taxpayer awareness is expected to encourage voluntary compliance.Novelty: Similar studies have been conducted before, but not for MSMEs in Madiun City. We include the indicator of “compliance in reporting Tax Returns (SPT)” which is often overlooked by other studies in measuring taxpayer compliance. Several groups of MSMEs with income below a certain limit are not required to pay taxes but are still required to report SPT.
Co-Authors Abd. Rohman Taufik Aena Mardiyah Ahmad Nur Aziz Angga Dwi Nugroho, Angga Dwi Anggita Putri Pramudyawati Anisa Rahmadita Syaifia Anissa Ayera Annisatul Khoiru Maghfiroh Ardi Gunardi Ari Kuntardina Aviyanti, Richo Diana Ayera, Anissa Aziz, Ahmad Devi, Heidy Paramitha Dimas Aji Pambudi Dwi Nila Andriani Dwi Nila Andriani Efa Dwi Prasetyowati Eka Adiputra Elva Nuraina Elva Nuraina Farida Styaningrum Farida Styaningrum Febrilyantri, Candra Frisca Arvinda Prihandani Hestin Mawarni, Hestin Juli Marwani Juli Murwani Juli Muwarni M. Agus Sudrajat Mahesti Cahayuni Marshanda Yovianita Sukma Hernandi Mawar Puspitasari Maya Novitasari Maya Novitasari Moh. Ubaidillah Nadila Ayu Puspitasari Novita Erliana Sari Pramesti Wahyu Widiastuti Pramesti Widiastuti Purweni Widhianningrum Risma Choirunisa Rizal, Fitra Rosyid Arfan Gustama Siami Sinta Romadhini Sulistyowati, Nur Wahyuning Waghfirotul Afkar Widhianningrum, Purweni Yahya Reka Wirawan Zainul Khoirunnisa