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All Journal Semantik Jurnal Sains dan Teknologi Proceeding SENDI_U Indikator: Jurnal Ilmiah Manajemen & Bisnis Jurnal SOLMA EBSJ AKTSAR: Jurnal Akuntansi Syariah Journal of Dedicators Community Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Revenue : Jurnal Ilmiah Akuntansi Bulletin of Community Engagement Muria Jurnal Layanan Masyarakat Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) JAPI: Jurnal Akses Pengabdian Indonesia Journal of Public Accounting (JPA) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Kajian Akuntansi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Nafi’ Inayati Zahro
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak, Asas Keadilan, dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Kudus Helmalia Puteri; Nafi’ Inayati Zahro; Febra Robiyanto
Bulletin of Community Engagement Vol. 4 No. 3 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i3.1563

Abstract

Tax is one of the crucial sources of state revenue to fund various development programs and provide public services. In Indonesia, a lack of understanding of tax regulations often leads to low levels of taxpayer compliance, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. In Kudus Regency, the low number of SPT reports indicates a compliance problem among MSME taxpayers. This problem is further exacerbated by external factors such as the COVID-19 pandemic, which has caused many MSMEs to experience a decline in turnover and financial difficulties. Many MSME actors feel that the obligation to pay taxes reduces their income, so they often ignore their tax obligations. This study aims to analyze the effect of understanding tax regulations, tax rates, the application of the principle of justice, and education levels on taxpayer compliance. The focus of the study was directed at MSME taxpayers registered at the Kudus Pratama Tax Service Office (KPP), with the aim of obtaining a comprehensive picture of the factors that influence tax compliance among MSMEs. The purposive sampling method was used in data collection, with a sample consisting of 400 respondents. Data analysis was conducted using multiple linear regression techniques processed with SPSS statistical software version 26. The results of the study showed that each independent variable, namely understanding of tax regulations, tax rates, application of the principle of justice, and level of education, partially had a significant and positive effect on increasing taxpayer compliance.  
EFISIENSI FITUR PERSEDIAAN, ASET TETAP, KAS/BANK, DAN JURNAL UMUM BERBANTUAN ACCURATE ONLINE BAGI MUSYAWARAH GURU MATA PELAJARAN AKUNTANSI SE KABUPATEN KUDUS Mulyani, Ulva Rizky; Zahro, Nafi’ inayati; Ashari, Ashari
Buletin Abdi Masyarakat Vol 5, No 2 (2025): Edisi Februari 2025
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i2.736

Abstract

Accurate Accounting Software adalah sistem akuntansi yang dirancang sebagai software akuntansi yang user-friendly (mudah digunakan) dengan kemampuan untuk mengelolan pencatat transaksi keuangan secara cepat, tepat dan akurat, yang menyediakan fitur perpajakan dan telah disesuaikan dengan aturan perpajakan di Indonesia, dengan harga lisensi yang relatif murah dibandingkan dengan software akuntansi lainnya yang setara kelasnya di Indonesia.Tujuan kegiatan pengabdian ini akan memberikan pengenalan software accurate sampai dengan pemakaian dan penyusunan laporan keuangan kepada majelis guru mata pelajaran akuntansise kabupaten Kudus, sampai dengan mereka mendapatkan predikat CAP . Sehingga diharapkan ilmu itu berguna bagi siswa akuntansi dan maayarakat luas. Luaran kegiatan ini adalah bertambah peningkatan SDM, bertambah ilmu bagi MGMP Akuntansi , serta  pada Luaran pada jurnal pengabdian masyarakatPermasalahan yang diahdapi mitra adalah kurangnya pengetahuan terhadap software akuntansi. Selama ini hanya mengajarkan akuntansi dalam teori dan praktik yang tradional tanpa menggunaan web/ software.Solusi yang ditawarkan tim pengabidan untuk membantu permasalahan yang dihadapi mitra yaitu pelatihan accurate khusunya fitur persediaan, asset tetap, kas/bank dan jurnal umum.Luaran kegiatan ini adalah bertambahnya peningkatan SDM, bertambah kompetensi guru akuntansi dan publikasi ilmiah pada jurnal Jipemas.Kata kunci: Accurate, persediaan, aset tetap, kas, jurnal umum
Impact of Financial Ratios on Stock Returns of Industrial Companies in Indonesia Hidayat, Anggit Yunianto; Zahro, Nafi' Inayati; Handayani, Tri Retno
Indikator: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 1 (2025)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/indikator.v9i1.28070

Abstract

This research aims to examine the influence of return on assets, return on equity, net profit margin, debt-to-equity ratio, and current ratio on stock returns. The population of this study consists of 154 data points from industrial sector companies listed on the Indonesia Stock Exchange between 2018 and 2022. The sampling method used is purposive sampling. After excluding outliers, the sample size is reduced to 52 data points from an initial 60. The analysis method employs multiple linear regression on panel data using Eviews 12 software. The results indicate that return on assets positively affects stock returns, while return on equity and net profit margin negatively affect stock returns. Additionally, the debt-to-equity ratio and current ratio have no significant effect on stock returns.
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, FIRM SIZE, DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Nabila, Nabila Destri Audrysandi; Nafi, Nafi' Inayati Zahro; Izza, Izza Ashsifa
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 1 (2025): Edisi Februari 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i1.12837

Abstract

Fenomena dalam penelitian ini adalah penurunan dan kenaikan nilai rata-rata perusahaan food and beverages akibat wabah virus covid-19 pada tahun 2019-2022 sehingga menyebabkan penurunan harga saham. Penelitian ini bertujuan untuk mengujiengenai pengaruh struktur modal, pertumbuhan perusahaan, firm size, dan modal  intelektual terhadap nilai perusahaan. Metode yang digunakan adalah kuantitatif berupa data sekunder. Populasi dalam penelitian ini sebanyak 218 perusahaan sektor consumer goods sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia Periode 2019-2022. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling memiliki total sebanyak 20 sampel. Metode analisis data yaitu analisis linier berganda diolah menggunakan SPSS 26. Berdasarkan hasil penelitian secara simultan struktur modal, pertumbuhan perusahaan, firm size, dan modal intelektual terhadap nilai perusahaan secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan. Secara parsial struktur modal, pertumbuhan perusahaan, dan modal intelektual tidak berpengaruh terhadap nilai perusahaan sedangkan firm size berpengaruh positif terhadap nilai perusahaan.
Analisis Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional, Kepemilikan Manajerial Dan Kualitas Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2020 Fatma Siti Kholifah; Nafi Inayati Zahro; Zaenal Afifi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5014

Abstract

This research aims to determine the influence of analysis of the influence of company size, leverage, institutional ownership, managerial ownership and audit quality on audit quality in manufacturing companies listed on the Indonesian Stock Exchange in 2017-2020. This research uses a sample of manufacturing companies listed on the Indonesian Stock Exchange 2017-2020. The sample used was calculated based on the purposive sampling method. Research data was taken from the annual reports of research sample companies published by the IDX. The sample for this research was 92 company data. Data analysis calculations used multiple regression analysis which was calculated using SPSS 25. The research results found that audit quality had a negative effect on audit quality. Company size, leverage, institutional ownership and managerial ownership do not have a significant effect on audit quality.
Pengaruh Debt To Equity Ratio, Profitabilitas, Kualitas Auditor, Pergantian Auditor, Opini Auditor Dan Kepemilikan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan (Pada Perusahaan Consumer Non Cyclical Yang Terdaftar Di Bei Periode 2019-2022) Istikharoh Istikharoh; Nafi Inayati Zahro; Zaenal Afifi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5059

Abstract

This study aims to determine the effect of debt to equity ratio, profitability, auditor quality, auditor turnover, auditor opinion and public ownership on the timeliness of financial reporting of consumer companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were 54 companies in the consumer sector listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a total 0f 84 samples were obtained. The analytical method used is multiple linear regression analysis using statistical test tools Software Statistical Product and Service (SPSS) 21. The results of this research show that the debt to equity ratio has a negative effect on the timeliness of financial reporting, profitability has a positive effect on the timeliness of financial reporting, auditor quality has a negative effect on the timeliness of financial repoting, changing auditors has a negative effect on the timeliness of financial reporting, auditor opinion has a positive effect on the timeliness of financial reporting, and public ownership has a positive effect on the timeliness of financial reporting.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, Pemanfaatan Teknologi Informasi dan Kapasitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi : (Organisasi Perangkat Daerah di Kota Kudus) Durotul Khumairoh; Nafi’ Inayati Zahro; Dennyca Hendriyanto N
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3403

Abstract

The aim of this research is to test and analyze the influence of the implementation of a regional financial accounting system, the competence of government officials, the use of information technology and human resource capacity on the quality of financial reports with an internal control system as a moderating variable in regional apparatus organizations in Kudus City. The population in this study was all regional officials in Kudus City, while the sample in this study was 132 respondents who were selected using purposive sampling techniques. This research uses data analysis in the form of research instrument tests, descriptive statistical analysis and moderated regression analysis (MRA). Based on the research results, it was found that the implementation of regional financial accounting systems, the competence of government officials, the use of information technology and human resource capacity have a positive effect on the quality of financial reports. The internal control system is unable to moderate the influence of the implementation of regional financial accounting systems, the competence of government officials and human resource capacity on the quality of reports, while the internal control system is able to moderate the influence of the use of information technology on the quality of financial reports.
Peningkatan Kapasitas Kewirausahaan Melalui Teknologi Tepat Guna Dan Strategi Pemasaran Digital Pada UMKM Industri Sirup Di Kudus Zahro, Nafi’ Inayati; Fiati, Rina; Kusumodestoni, Raden Hadapiningradja; Sumekar, Kertati
Journal of Dedicators Community Vol 9, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v9i1.7891

Abstract

Kudus is one of the districts on the north coast of Central Java which has a prominent entrepreneurial tradition. There are also many types of factories and MSME businesses. All of this gives Kudus Regency its own style as a city of industry and trade. One of the MSME industries that also promotes the local wisdom culture of the city of Kudus is the herbal ginger and parijoto syrup industry typical of the Muria mountains, namely the UMKM UD Yogas Delima and CV Seleksi Alam Muria. The aim of this service activity is to encourage the development of SMEs in increasing competitiveness and improving product quality with digital marketing-based information technology, handling aspects of production, human resources, management, administration and production, as well as improving the skills of entrepreneurs, improving quality and quantity, and management. good management. The implementation method prioritizes product improvements by exploring raw materials, product design, marketing, improving HR soft skills and marketing. Implementation of activities includes mentoring, training and creation of appropriate technological tools as well as procedures and use of appropriate technological tools which are transferred to partners
Optimasi Penerapan Teknologi Tepat Guna Mesin Peniris Bawang Untuk Meningkatkan Wirausaha Di SLB Purwosari Kudus Zahro, Nafi' Inayati; Fiati, Rina; Kurniati, Diah
Journal of Dedicators Community Vol 7, No 1 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v7i1.4731

Abstract

SLB Purwosari, Kudus district has levels for children with special needs with various disorders ranging from elementary school to high school. The special education curriculum for students with disabilities contains general programs, special programs and self-reliance programs which are developed to strengthen students with special needs for the provision of living economically independently, not depending on others. The problems faced by partners include (1) There are still many students with special needs who have completed their studies at SLB and have not been able to live independently, both independently in taking care of themselves and economically independent, (2) There is a need for additional variations / types of entrepreneurial skills which does not require a lot of thought and high concentration with minimal risk so that it can be followed by all students, (3) Inadequate infrastructure supporting entrepreneurial skills. The implementation method of this activity is the application of appropriate technology for onion chopper machines and cooking oil draining machines. Implementation of activities includes making tools, implementing tools, socializing activities by giving lectures on pre and post use of technological tools, procedures for making use of tools, mentoring, training and operating tools, as well as procedures for maintaining appropriate technology tools. The existence of this PKM activity has an impact on increasing knowledge and skills, as well as increasing the production of products produced by partners, namely students of SLB Purwosari Kudus.
Pendampingan Penguatan Literasi bagi Karang Taruna Desa Kandangmas untuk Mewujudkan Kandangmas Sebagai Desa Cerdas Zahro, Nafi’ Inayati; Putri Purwaningrum, Jayanti; Sutono, Sugoro Bhakti; Yudi Purwoko, Riawan
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 3 (2025): Agustus
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i3.176

Abstract

Kandangmas Village is one of the fostered villages of Muria Kudus University located in Dawe District, Kudus Regency, where one of the problems is the lack of development of youth organizations. Thus, the community service team intends to carry out activities with the aim of strengthening and improving the skills of youth organizations in literacy, numeracy, and digital literacy, so that it is expected to be able to apply them in the Kandangmas Village Community. The implementation method used in this activity is program socialization, training and application of technology, evaluation, and follow-up. Participants in this activity are members of the Kandangmas Village youth organization. The implementation of this mentoring activity is by providing training to youth organizations regarding the importance of literacy in everyday life. The results achieved from the implementation of this training are increasing the insight and skills of youth organizations regarding literacy, numeracy, and digital literacy, which can then be applied to the wider community to realize Kandangmas Village as a Smart Village that has an impact on the progress of the Indonesian nation.
Co-Authors - Supriyono Afifi, Zaenal Alfiyani Nur Hidayanti Annisya Lutfi Septanti Arief Susanto Budi Cahyo Wibowo Dennyca Hendriyanto N Diah Ayu Susanti Diah Kurniati Dina Widiani Durotul Khumairoh Fatma Siti Kholifah Febra Robiyanto Fu'adah, Khurriyatul Handayani, Retno Tri Handayani, Tri Retno Helmalia Puteri Hidayat, Anggit Yunianto Huwaida, Luluk Khansa Istikharoh Istikharoh Izza Ashsifa Izza, Izza Ashsifa Jayanti Putri Purwaningrum Kertati Sumekar Kesara, Rinaldi Kusumodestoni, Raden Hadapiningradja Muhammad Teguh Kuncoro Nabila, Nabila Destri Audrysandi Noor Latifah Putri Purwaningrum, Jayanti Ratri Rachmawati Riawan Yudi Purwoko Rina Fiati Solekhan Solekhan Solly Aryza Suci Lestari Susanti, Diah Ayu Sutono Sutono Sutono Sutono, Sugoro Bhakti Tengku Riza Zarzani N Tristianto, Tristianto Ulva Rizky Mulyani Widiani, Dina Wisnu Haryo Pramudya Zaenal Afifi