Articles
<![CDATA[Karakteristik akuntansi dan bisnis islami: pandangan akuntan pendidik dan akuntan publik ]]>
<![CDATA[Neny Jayanti]]>;
<![CDATA[Tumirin Tumirin]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 4 No 1 (2019): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
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DOI: 10.34202/imanensi.4.1.2019.43-60
<![CDATA[Abstrak Tujuan dari penelitian ini adalah menguji perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Dalam penelitian ini, akuntansi Islam diukur dengan empat indikator yaitu karakteristik aktivitas bisnis Islam, akuntansi karakteristik Islam, pengguna akuntansi islam dan tujuan akuntansi Islam. Penelitian ini menggunakan metode kuantitatif. Kuisioner dibagikan kepada responden. jumlah responden adalah 54 akuntan pendidik dan 55 akuntan publik. hasilnya dapat disimpulkan bahwa hipotesis alternatif diterima. ada perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Abstract Aim of this research is test of difference perception betwen educator accountant and public accountant of Islamic Accounting. In this research, Islamic Accounting measured by four indicator that are business activity characteristic of Islam, characteristic accounting of Islam, Islam User accounting and gool of Islamic Accounting. This research use quantitative methods. Questionnaire distributed to responden. The number of respondens are 54 educator accountants and 55 public accountants. The result can be concluded that hypothesis of alternative is accepted. There is difference of perception between educator accountant and public accountant of Islamic Accounting.]]>
<![CDATA[Fobia Wajib Pajak Untuk Mengungkapkan Harta ]]>
<![CDATA[Fellyana Nadia Putri]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v4i1.2932
<![CDATA[This study aims to reveal the meaning of phobia that is felt by taxpayers in disclosing their assets. This study used a qualitative method with a transcendental phenomenological approach by Edmund Huserl. The number of informants in this study were 3 people including taxpayers, tax authorities and tax consultants. To form informant awareness, data collection was carried out by conducting in-depth interviews with the three informants. The meaning of the phobia revealed is that the taxpayer's phobia in disclosing assets is a form of calculation of profit and loss and a reflection of the taxpayer's faith.]]>
<![CDATA[Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Dividen dan Leverage Terhadap Nilai ]]>
<![CDATA[Nuri Ari Hidayat]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v3i2.2563
<![CDATA[This study aims to determine how much influence profitability, institutional ownership, dividend policy, and leverage on firm value at LQ 45 companies in 2016-2019. This research uses quantitative methods and uses secondary data as a data source. The sampling technique used was the purposive sampling technique and obtained data of 108 company samples. The data analysis technique used is multiple linear regression analysis. The results showed that profitability, which is proxied by return on equity (ROE), affects firm value. Institutional ownership variable which is proxied by institutional (INST) and dividend policy which is proxied by dividend payout ratio (DPR) does not affect firm value. The leverage variable which is proxied by the debt to asset ratio (DAR) affects firm value in a negative direction.]]>
<![CDATA[BUILDING YOUNG ENTREPRENEUR MINDSET PADA PEMUDA DI KABUPATEN GRESIK ]]>
<![CDATA[Moh. Agung Surianto]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ DedikasiMU : Journal of Community Service Vol 2 No 3 (2020): DedikasiMU (Journal of Community Service), September 2020, ISSN: 2716-5140, E-ISS ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/dedikasimu.v2i3.1644
<![CDATA[Kabupaten Gresik sebagai salah satu dari 38 daerah kabupaten dan kota yang ada di Jawa Timur memiliki kompleksitas permasalahan pembangunan kepemudaan, khususnya dalam hal jumlah pengangguran. Tujuan kegiatan program pengabdian ini adalah; membangun mindset keberanian berwirausaha bagi pemuda di Kabupaten Gresik. Subyek pada program pengabdian masyarakat saat ini adalah pemuda di Kabupaten Gresik. Hasil pengabdian menunjukkan bahwa wabah Covid 19 menjadi momentum membangun mindset pemuda bahwa menjadi wirausaha menjadi salah satu pilihan terbaik ditengah meningkatnya pengangguran sebagai dampak pandemi Covid 19 yang dialami banyak perusahaan.]]>
<![CDATA[The Influence of E-Filing Implementation,Service Quality and Tax Knowledge on Individual Taxpayer Compliance ]]>
<![CDATA[Alfiana Safitri]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ INNOVATION RESEARCH JOURNAL Vol 3 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/innovation.v3i2.4723
<![CDATA[This study aims to determine the effect of the application of e-filing, service quality, and knowledge of taxation on individual taxpayer compliance. The method used is quantitative. The data collection technique used a questionnaire which was distributed to 100 respondents. The method of determining the sample using purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the implementation of e-filing and service quality are not significant on individual taxpayer compliance, while tax knowledge has a significant effect on individual taxpayer compliance.]]>
<![CDATA[The Effect of Good Corporate Governance on Tax Avoidance ]]>
<![CDATA[Maulidah Nabilah]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Indonesian Vocational Research Journal Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/ivrj.v1i2.4194
<![CDATA[This study aims to prove the effect of good corporate governance as proxied through independent commissioners, institutional ownership and audit committees on tax avoidance practices by manufacturing companies listed on the Bursa Efek Indonesia in 2019-2020. The independent variables used are independent commissioners which are measured by comparing the number of independent commissioners and the total number of boards of commissioners, then institutional ownership which is measured by comparing the number of shares owned by the institution with the number of shares outstanding, and the audit committee as measured by the number of audit committees. The dependent variable used is tax avoidance which is measured using the Effective Tax Rate (ETR) by comparing the income tax burden with profit before tax. The results obtained from this study are independent commissioners and institutional ownership have no significant effect on tax avoidance, while the audit committee has a significant negative effect on tax avoidance.]]>
<![CDATA[The Effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance of Personal Persons with Religiosity as Moderation ]]>
<![CDATA[Hardini Indah Roshita]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Indonesian Vocational Research Journal Vol 2 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/ivrj.v2i1.4742
<![CDATA[This study aims to determine the effect of taxpayer awareness, tax sanctions and religiosity on taxpayer compliance. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 100 respondents. The results of hypothesis testing in this study indicate that taxpayer awareness, tax sanctions and religiosity have a significant effect on taxpayer compliance, while the interaction between religiosity and taxpayer awareness and tax sanctions has no significant effect on taxpayer compliance.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2020) ]]>
<![CDATA[Muchammad Dava Rachmawan]]>;
<![CDATA[Umaimah]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober ]]>
Publisher : <![CDATA[CV. ALIM'SPUBLISHING ]]>
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DOI: 10.59024/jise.v1i4.435
<![CDATA[This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression]]>
<![CDATA[Kepatuhan Wajib Pajak: Studi Aspek Egoisme, Altruisme, dan Sanksi Pajak ]]>
<![CDATA[Abid Naufal Firdaus Wahana Putra]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i1.5701
<![CDATA[This ponder points to look at and analyze the affect of selfishness, altruism, and tax penalties on MSME citizen compliance with Gresik Rule. The another sort of inquire about is quantitative inquire about utilizing surveys. The strategy of test assurance within the study underneath may be a strategy of intentional inspecting, specifically, test recognizable proof concurring to foreordained prerequisites. The test utilized in this think about is 100 MSME citizens with NPWP and SPT 1770 announcement. The expository strategy utilized is numerous straight relapse through the utilize of IBM SPSS Insights 26 program. The comes about of the taking after consider clarify that the egoism variable has no noteworthy impact. In the meantime, altruism and assess punishments have a critical positive affect on person citizen compliance.]]>
<![CDATA[Pengaruh Pengetahuan Pajak, Moral Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Ara Faridah Nur Sausan Aska]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4004
<![CDATA[This research aims to analyze the the effect of knowledge taxes, tax morale, and sanctions taxation on taxpayer compliance of MSMEs ( Micro, Small, and Medium Enterprises ) in Gresik Regency. This research method uses quantitative descriptive methods and primary data using a questionnaire. The sampling technique uses purposive sampling. Data collection is done by sending questionnaire via broadcasting chat in the form of goolge form. The number of questionnaire processed was 97 questionnaire. Data were analyzed using multiple linier regression analysis. The result of this study indicate that knowledge taxes does not have a significant effect on taxpayer compliance. Whereas tax morale and sanctions taxation has a positive effect on tax compliance.]]>
