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Pengaruh Penghasilan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi Dan Bangunan (PBB) Nurul Alfian; Rohmaniyah Rohmaniyah
ADVANCE Vol 8, No 2 (2021): December
Publisher : STIE AUB Surakarta

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Penelitian ini bertujuan Untuk mengetahui apakah penghasilan dan kesadaran wajib pajak berpengaruh secara parsial terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB). Metode yang digunakan dalam penelitian ini yaitu Metode penelitian kuantitatif dan Teknik pengumpulan data menggunakan teknik kuesioner, sedangkan analisis data yang digunakan yaitu analisis deskriptif dan analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa secara parsial penghasilan tidak berpengaruh terhadap kepatuhan dalam membayar pajak bumi dan bangunan sedangkan kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan. Berdasarkan hasil uji F diketahui bahwa nilai signifikansi sebesar 3,697dan memiliki nilai signifikan sebesar 0,036 kecil besar dari 0,05 yang berarti semua variabel independen penghasilan dan kesadaran wajib pajak secara bersama-sama (simultan) berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan. Saran dalam penelitian ini adalah: penelitian ini masih terbatas pada penghasilan dan kesadaran wajib pajak, sebaiknnya peneliti selanjutnya menambahkan beberapa faktor lain seperti tingkat pemahaman tentang pajak, tingkat pendidikan, sanksi pajak, dll

MENGUNGKAP INDEPEDENSI AUDITOR INTERNAL DALAM MENGAUDIT DAN MENDETEKSI FRAUD rohmaniyah rohmaniyah; Fitriana Leily Nur Indah; Rahayu Runik Puji
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.471

This study aims to determine the attitude of the independence of internal auditors when detecting and auditing fraud.This research is a qualitative research with a literature review approach.The data used is secondary data..Secondary data that has been colected is analyzed and developed to answer and describe research problems.The result of the research analysis,namely the Internal auditor must have an attitude of independence and adequate competence in the auditor when carrying out his responsibilities in detecting and preventing fraud.

Penaksiran Laba Pada Akuntansi UMKM Via Online di Kabupaten Sumenep Leily Nur Indah Fitriana; Rohmaniyah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

MSME actors in Sumenep Regency generally have not implemented the separation between business entities and private entities so that measuring profits is not in accordance with SAK EMKM. Currently, MSME in Sumenep Regency market their products using social media and sell directly. Talking about the birth of accounting, accounting practices were born with business practices, therefore there is a change from traditional business practices to online so that all accounting practices are changed. This research is a qualitative descriptive study that uses primary data by conducting interviews with correspondents with the technique of describing the data discussed with existing theories and conclusions will be drawn. The population of this study is some MSME in Sumenep Regency who market their products online with a random sample of 13 MSME actors. The results of this study resulted in online MSME profit measurements using varied and simple accounting practices.

ANALISIS FAKTOR YANG MEMPENGARUHI NILAI EKONOMIS GARAM. (STUDI KASUS DI KECAMATAN TLANAKAN KABUPATEN PAMEKASAN) Runik Puji Rahayu; Rohmaniyah Rohmaniyah
Assyarikah: Journal of Islamic Economic Business Vol 3, No 1 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i1.614

This study aims to determine the factors that affect the economic value of salt and to determine the effect of fluctuations in the economic value of salt on the welfare of salt farmers. This research is a qualitative research, namely research that is used to determine the economic value of salt that occurs in the Tlanakan, Pamekasan. The population in this study were all members of salt farmers. The sample used in this study was 8 members. The data analysis technique in this study uses a process of systematically searching and compiling data obtained from interviews, field notes, and documentation. The conclusion of this study shows that imports are the biggest influence on local salt prices, consequently if imports continue, local salt cannot reach the price desired by farmers in meeting the needs and desires of their families.

APLIKASI FITUR BELANJA SEBAGAI UPAYA DIGITALISASI PASAR TRADISIONAL Nurul Alfian; Rohmaniyah Rohmaniyah; Leily Nur Indah Fitriana
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2022): Volume 3 Nomor 3 Tahun 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v3i3.7097

Sejak masa pandemi Covid-19 saat ini menyebabkan masyarakat mengurangi aktivitas keluar rumah termasuk aktivitas berbelanja dalam memenuhi kebutuhannya. Oleh karena itu, sistem penjualan suatu perusahaan merupakan hal penting untuk diperhatikan pada suatu sistem yang tidak lepas dari perkembangan teknologi informasi. Salah satunya Pasar tradisional Panempan menjadi wadah utama penjualan produk-produk kebutuhan pokok yang dihasilkan oleh para pelaku ekonomi berskala menengah, kecil, serta mikro yang sebagian besar merupakan produk hasil perikanan dan pertanian. keberadaan pasar tradisional sebagai sarana penjualan produk-produk hasil pertanian sangat dibutuhkan oleh masyarakat menengah kebawah. Keluhan utama dari pedagang selama masa pandemi yaitu turunnya omset penjualan karena sepi pembeli yang diperkirakan sebanyak 25% sampai 30%. Pelatihan pembuatan aplikasi ini dilakukan agar mempermudah para pedagang dan konsumen dalam melakukan aktivitas jual beli tanpa harus melakukan kegiatan di luar rumah. Sehingga pada akhirnya pasar tradisional akan mulai menjajaki pasar untuk memasarkan, mempromosikan dan menjual produknya. Penjualan akan dilakukan secara offline yaitu di pasar tradisional dan online dengan memanfaatkan teknologi berbasis web. Aplikasi online yang akan penulis rancang dalam penelitian ini menggunakan dari konsep pasar tradisional yang didigitalisasi menggunakan ecommerce. Dengan menggunakan kombinasi metode partisipatif dan waterfall.

Pengembangan Technopreneur Produk Pertanian Berbasis Market Place Menuju Masyarakat Ekonomi Kreatif Rohmaniyah; Nurul Alfian; Siti Salama Amar; Subhan; Usman
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 7 : Agustus (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Creative economy is a system of human activities related to the creation, production, distribution, exchange and consumption of goods / services that are valuable to market consumers. The development of technopreneurs for market-place-based agricultural products can be a solution to farmers' problems for the sale of agricultural products and their processing, namely by coordinating agricultural products from farmers by means of (1) Creating centralized management of agricultural products (2) Distributing crops and agricultural processed products through farmer groups and Bumdes (3) Processing crops into products that are ready for consumption with agricultural product processing techniques (4) Bumdes becomes a coordinating forum other than farmer groups to market products and crops (5) Farmer groups coordinate agricultural products and make management for the sale of agricultural products and improve HR management capabilities (6) Increase financial management capabilities.The system of digitizing sales through market places, bringing together buyers and sellers online through E-Commerce without having to rely on location and time in carrying out business transaction processes. Scope of business process analysis from the process of request for information needs to the process of validation of acceptance by consumers. This training makes it easier for the community to promote their agricultural products so that they can add selling value in the market.

Pemberdayaan Masyarakat Berbasis Green Entrepreneurship Rani Nur Fitrianti; Runik Puji Rahayu; Junaidi Efendi; Rachman Hakim; Nur Syakherul Habibi; Muslimatul Aina; Rohmaniyah; Nurul Alfian; Ustman
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 11 : Desember (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Public concern for environmental preservation is increasingly worrying. The community's insensitivity by carrying out illegal logging, illegal harvesting of natural products, and continuous littering of waste triggers floods, landslides, and climate change. The importance of preserving nature is the duty and responsibility of all of us. Due to natural disasters, they can disrupt community activities which then have an impact on the surrounding economy. Green Entrepreneurship is a series of activities to solve environmental or social problems through innovative creative ideas that have a positive impact on the environment and social life of the community. This counseling and training is aimed at opening the training participants' insight into green entrepreneurship and its contribution to improving the economy of the community, namely the community in Ceguk village. This outreach and training on green entrepreneurship produces community groups that play an important role in contributing to creating a friendly environment and creating waste banks to reduce the accumulation of waste in rivers.

MENGUNGKAP INDEPEDENSI AUDITOR INTERNAL DALAM MENGAUDIT DAN MENDETEKSI FRAUD rohmaniyah rohmaniyah; Fitriana Leily Nur Indah; Rahayu Runik Puji
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.471

This study aims to determine the attitude of the independence of internal auditors when detecting and auditing fraud.This research is a qualitative research with a literature review approach.The data used is secondary data..Secondary data that has been colected is analyzed and developed to answer and describe research problems.The result of the research analysis,namely the Internal auditor must have an attitude of independence and adequate competence in the auditor when carrying out his responsibilities in detecting and preventing fraud.

ANALISIS FAKTOR YANG MEMPENGARUHI NILAI EKONOMIS GARAM. (STUDI KASUS DI KECAMATAN TLANAKAN KABUPATEN PAMEKASAN) Runik Puji Rahayu; Rohmaniyah Rohmaniyah
Assyarikah: Journal of Islamic Economic Business Vol 3, No 1 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i1.614

This study aims to determine the factors that affect the economic value of salt and to determine the effect of fluctuations in the economic value of salt on the welfare of salt farmers. This research is a qualitative research, namely research that is used to determine the economic value of salt that occurs in the Tlanakan, Pamekasan. The population in this study were all members of salt farmers. The sample used in this study was 8 members. The data analysis technique in this study uses a process of systematically searching and compiling data obtained from interviews, field notes, and documentation. The conclusion of this study shows that imports are the biggest influence on local salt prices, consequently if imports continue, local salt cannot reach the price desired by farmers in meeting the needs and desires of their families.

Pengaruh Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Manufaktur Dwi Fara; Ria Rachmawati; Rohmaniyah Rohmaniyah; Nurul Alfian
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3255

This study investigates the influence of capital intensity, inventory intensity, and sales growth on tax avoidance among manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Tax revenue represents a primary source of government income; however, companies frequently employ tax avoidance mechanisms to reduce their fiscal obligations. Firm characteristics, particularly asset composition and revenue growth, are regarded as important factors that may influence a company’s tendency to engage in tax avoidance practices. The population of this study consists of 98 companies observed during the 2022–2024 period. Through a purposive sampling technique, 44 companies that met the research criteria were selected as the sample. The data used are secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS Version 26. The results indicate that capital intensity has a positive effect on tax avoidance, as companies with a higher proportion of fixed assets can utilize depreciation expenses to reduce taxable income. In contrast, inventory intensity does not show a significant effect on tax avoidance. Sales growth has a positive and statistically significant influence, meaning that companies experiencing higher revenue growth are more likely to implement tax management strategies to reduce their increasing tax liabilities.

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