p-Index From 2021 - 2026
9.006
P-Index
This Author published in this journals
All Journal JURNAL MANAJEMEN DAN AKUNTANSI International Conference on Law, Business and Governance (ICon-LBG) Journal of Economics, Business, & Accountancy Ventura Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting JOURNAL OF ECONOMIC SCIENCE Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Journal of Economics, Business, and Government Challenges Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Tourism Economics and Policy Penamas: Journal of Community Service Annals of Human Resource Management Research ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Manado (JAIM) West Science Journal Economic and Entrepreneurship Basic and Applied Accounting Research Journal Journal of Social Comunity Services Journal of Economics and Economic Policy EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan Dan Perpajakan The Journal of Management, Digital Business, and Entrepreneurship Atestasi : Jurnal Ilmiah Akuntansi The Journal of Financial, Accounting and Economics Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Journal of Humanities, Community Service, and Empowerment Proceeding of International Conference on Social Science and Humanity Academia Open
Claim Missing Document
Check
Articles

Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance WAFA, Moh. Ali; KUSMAYASARI, Dewi; DARMAYANTI, Novi
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1448

Abstract

Taxes play a crucial role as one of the primary sources of government revenue, significantly impacting essential sectors such as education, healthcare, and infrastructure. This research aims to analyze the influence of tax authorities' services, the implementation of e-filing, and tax audits on taxpayer compliance at KPP Pratama Lamongan, with tax sanctions as a moderating variable. The research method used is quantitative by collecting primary data through questionnaires distributed to taxpayers. The results of the research show that there is a significant influence of tax authorities' services and the implementation of e-filing on taxpayer compliance. Apart from that, tax audits also contribute to increasing compliance. Tax sanctions are proven to strengthen the relationship between the independent and dependent variables. This research provides an important contribution to the development of tax policy and strategies for increasing taxpayer compliance in the region. The results of this research can become a reference for further research and help the government in formulating more effective policies.
Pengaruh Kepemimpinan, Motivasi Kerja, Kepuasan Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Bilgies, Ana Fitriyatul; darmayanti, Novi; Sari, Resa Whindy Exvina
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 1 (2025): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i1.416

Abstract

Penelitian ini menggunakan sampel sebanyak 35 responden karyawan PT Jasa Raharja Perwakilan Bojonegoro. Penelitian ini dilakukan menggunakan explanation research mealalui aplikasi spss versi 26.0. Metode analisis yang digunakan uji kuesioner, uji asumsi klasik, uji koefisien determinasi (R2), regresi linier berganda dan uji hipotesis. Hasil analisis yang didapat menunjukkan bahwa Kepemimpinan, Motivasi Kerja, Kepuasan Kerja dan Lingkungan Kerja secara parsial maupun simultan berpengaruh positif dan signifikan terhadap Peningkatan kinerja karyawan. Dari hasil uji R2 menjelaskan bahwa 40,3% variabel dependen kinerja karyawan mampu dijelaskan oleh variasi dari keempat variabel independent, yaitu, kepemimpinan, motivasi kerja, kepuasan kerja dan lingkungan. Sedangkan sisanya 60,7% memiliki pengaruh yang lemah terhadap kinerja karyawan.
Psychological capital, leader-member exchange, and job involvement in shaping innovative behavior and work habits: Evidence from a non-banking financial entity in Jawa and Papua Mustajab, Duta; Darmayanti, Novi
Annals of Human Resource Management Research Vol. 4 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v4i2.3003

Abstract

Purpose: This study examines the influence of psychological capital, leader-member exchange, and job involvement on employees’ innovative behavior and work habits in the context of organizational transformation. Methodology: Using a sample of 403 employees from a state-owned Non-Banking Financial Entity (NBFE) operating across Jawa and Papua provinces, the study analyzes how individual and relational factors contribute to developing sustainable work practices, with innovative behavior as a mediating variable. Structural equation modeling with bootstrapping was applied to test the hypothesized relationships. Results: The results show that psychological capital and job involvement significantly enhance innovative behavior, which in turn positively affects employees’ work habits. Innovative behavior also mediates the relationship between psychological capital and job involvement with work habits. In contrast, leader-member exchange demonstrated a direct positive effect on work habits but no significant effect on innovative behavior or its mediating pathway. These findings highlight the pivotal role of employees’ psychological resources and engagement in fostering creativity and consistent, adaptive work behavior, while underlining the need for context-sensitive leadership strategies. Limitations: This study is limited by its focus on a single non-banking financial organization, which may affect the generalizability of the results to other sectors. Additionally, cultural differences between Java and Papua may influence perceptions of leadership and organizational behavior, requiring careful contextual interpretation. Contribution: The study contributes to the organizational behavior literature by providing empirical evidence on the mechanisms linking individual and organizational factors to sustainable employee performance in a culturally diverse and transforming financial institution.
Synergy of Information Technology, Accounting Information Systems, and Human Resource Quality in Enhancing Employee Performance Moh Ali Wafa; Dewi Kusmayasari; Irawan, Mohamad Rizal; Darmayanti, Novi
The Journal of Financial, Accounting, and Economics Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i02.p02

Abstract

This study aims to analyze the influence of the use of information technology, accounting information systems, and human resource quality on employee performance at PT Sinar Mutiara Miru-Lamongan. The method used in this study is a quantitative descriptive approach with a population of all company employees. The data used consists of primary data obtained through questionnaires, as well as secondary data to support the analysis. The data processing was carried out using SPSS version 25 software, through the stages of descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests. The results of the study indicate that simultaneously, the use of information technology, accounting information systems, and the quality of human resources significantly influence employee performance. Partially, each variable also proved to have a significant impact, with human resource quality being the most dominant factor influencing performance. These findings indicate that improving HR competency, supported by an integrated information system and appropriate technology utilization, will drive optimal work productivity. This research provides a practical contribution to companies in formulating performance improvement strategies based on the synergy between technology, information systems, and HR development.
The Influence of Coretax, Tax Corner, and Tax Volunteers on Annual Personal Tax Return Reporting Compliance (a Study on Generation Z and Millennials in Lamongan) MAIMUNAH, Handariyatul; DARMAYANTI, Novi; WAFA, Moh. Ali
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1466

Abstract

This study investigates the influence of tax education programs—Coretax, Pojok Pajak, and Relawan Pajak—on the compliance of Annual Personal Income Tax Return (SPT) reporting among Generation Z and Millennial taxpayers in Lamongan Regency. A descriptive quantitative approach was employed using a survey method, with data collected through both online and offline questionnaires. The target population included taxpayers aged 18–44 who possess a Taxpayer Identification Number (NPWP) and utilize the e-Filing system. A total of 106 respondents were selected using the Lemeshow formula and a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The findings reveal that Coretax and Relawan Pajak have a positive and significant impact on Annual Tax Return compliance, with path coefficients of 0.512 and 0.502, respectively (t-statistics > 1.96; p-values < 0.05). In contrast, Pojok Pajak did not exhibit a statistically significant effect. Demographically, the majority of respondents were female (63.21%), from Generation Z (69.81%), had a high school/vocational school education (56.60%), and were predominantly students (60.38%). The study concludes that Coretax and Relawan Pajak are effective tools for enhancing tax compliance among young taxpayers in the digital age. Accordingly, these programs should be strengthened and further developed as part of tax policy initiatives in Lamongan Regency to foster greater awareness and voluntary compliance among Millennials and Generation Z.
Implementasi media multisensorik berbasis view scan, auris, dan mechano receptor untuk meningkatkan fungsi kognitif siswa tunanetra di SLB Negeri Lamongan Darmayanti, Novi; Irawan, Mohamad Rizal Nur; Haryono, Heny Ekawati; Anggraeni, Fitri Dwi; Fachruddin, Fanny Evanda
Penamas: Journal of Community Service Vol. 5 No. 4 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i4.2274

Abstract

This Community Service (PkM) activity was motivated by the limited availability of innovative learning media for visually impaired students, who generally rely only on audio or braille. The purpose of this program is to develop and implement multisensory learning media based on View Scan, Auris, and Mechano Receptor to enhance the cognitive functions of visually impaired students at SLB Negeri Lamongan. The novelty lies in integrating visual, auditory, and tactile technologies into a structured learning system, thereby improving accessibility and learning effectiveness. The method used was a quantitative, experimental design approach. The subjects were visually impaired students, with data collected through observation, pre- and post-cognitive tests, and documentation. Data analysis was carried out descriptively and inferentially. The results showed a positive response: View Scan supported object identification, Auris reinforced verbal comprehension, and the Mechano Receptor improved spatial perception. Students’ participation, concentration, and memory increased significantly, with an effectiveness rate of 81.01%. In conclusion, this PkM successfully enhanced the cognitive functions of visually impaired students.
Webinar Pendidikan Tema Meningkatkan Kualitas Pendidikan di Era Digital Sudarwati, Ninik; Darmayanti, Novi; Hairunisya, Nanis; Ferdi, Yudhi
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 3 No 2 (2025): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v3i2.750

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman guru, mahasiswa, orang tua, serta masyarakat mengenai konsep dasar pendidikan hingga strategi praktis dalam meningkatkan kualitas pendidikan dan pembelajaran di sekolah. Melalui webinar dengan tema “Strategi Meningkatkan Kualitas Pendidikan di Era Digital”, peserta diarahkan untuk memahami peran teknologi digital dalam mendukung transformasi pendidikan. Kegiatan ini dilaksanakan secara daring pada tanggal 21 Juni 2025 melalui aplikasi Zoom Meeting, dengan menghadirkan narasumber dari tiga perguruan tinggi, yaitu Universitas Merdeka Malang, Universitas Islam Darul Ulum Lamongan, dan Universitas PGRI Jombang. Webinar dilaksanakan menggunakan metode ceramah interaktif dan diskusi, serta membahas isu-isu strategis, termasuk integrasi teknologi digital, inovasi pembelajaran, serta tantangan riil pendidikan di masyarakat. Kegiatan ini diikuti oleh 150 peserta yang terdiri dari guru, mahasiswa, dan masyarakat umum. Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman baru tentang pentingnya penerapan teknologi digital dalam proses pembelajaran, serta kesadaran akan urgensi peningkatan kualitas pendidikan sesuai tuntutan perkembangan zaman. Kegiatan ini juga memberikan wawasan praktis mengenai strategi pembelajaran kreatif dan kolaboratif untuk menjawab tantangan era digital.
Analysis of the Effectiveness of the Campus Teaching Program Batch 7 in Improving the Quality of Learning in Elementary Schools Septyana Prasetianingrum; Khusnul Khotimah; Siti Mariani Basannang; Yendra; Adriani Lande; Darmayanti, Novi; Mochammad Taqiyyuddin
Journal of Humanities, Community Service, and Empowerment Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JHCSE.2025.v02.i02.p05

Abstract

The Campus Teaching Program Batch 7 has made significant contributions to improving the quality of education at SDN Siman, particularly in literacy, numeracy, and student learning motivation. With an experiential learning approach, student participants in the program provide innovative mentoring that helps overcome the challenges of basic education in areas with limited facilities. This program not only has an impact on students, but also on improving teacher competence, school community collaboration, and strengthening synergy between the community and educational institutions. However, the implementation of the program is not without challenges, such as limited internet connectivity and the diversity of programs that affect the focus of learning. Recommended solutions include the provision of offline modules, contextual training for teachers, and the use of impact matrices to increase the effectiveness of interventions. By integrating experiential and service-based learning, this program has the potential to become a model for educational transformation in areas with limited infrastructure.
THE EFFECT OF SEVERITY, ASSET RETRENCHMENT, DOWNSIZING AND LEVERAGE ON THE SUCCESS OF CORPORATE TURNAROUND WITH PROFITABILITY AS A MODERATING VARIABLE Darmayanti, Novi; Fazira P, Erra; Jamil, Amira; Waedaramae, Waefatimoh
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.62

Abstract

Objective: This research was conducted with the aim of finding out the influence of severity, asset retrenchment, downsizing, and leverage on the success of corporate turnaround with profitability as a moderating variable in tourism sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Method: Testing in this research uses the SmartPLS program using the moderated regression analysis method. Results:  Based on the results of the bootstrapping test, it shows that severity and leverage have an effect on the success of the company's turnaround, while downsizing and asset retrenchment have no effect on the success of the company's turnaround. Based on the results of the bootstrapping test, profitability can moderate the influence of leverage on the success of a company's turnaround, while profitability cannot moderate the influence of severity, asset retrenchment, and downsizing. Novelty: The study provides insights into the role of profitability as a moderating variable in the relationship between leverage and corporate turnaround success, highlighting that it does not moderate the influence of severity, asset retrenchment, and downsizing.
Pelatihan Inovasi Pembelajaran Inklusif: Penggunaan View Scan, Auris, dan Mechano Receptor untuk Meningkatkan Fungsi Kognitif Siswa Tunanetra Novi Darmayanti; Mohamad Rizal Nur Irawan; Heny Ekawati Haryono; Fitri Dwi Anggraeni; Fanny Evanda Fachruddin
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 1 (2025): Mewujudkan Perguruan Tinggi Berdampak Melalui Integrasi Program Pengabdian dan
Publisher : Universitas Nahdlatul Ulama Surabaya

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

Abstract

Pengabdian kepada Masyarakat (PkM) ini dilatarbelakangi oleh keterbatasan media pembelajaran inovatif bagi siswa tunanetra, yang sering kali hanya mengandalkan media satu dimensi seperti audio atau braille. Tujuan kegiatan adalah mengembangkan dan mengimplementasikan media pembelajaran multisensorik berbasis View Scan, Auris, dan Mechano Receptor untuk meningkatkan fungsi kognitif siswa tunanetra di SLB Negeri Lamongan. Unsur keterbaruan kegiatan ini terletak pada integrasi teknologi visual, auditori, dan taktil dalam satu sistem pembelajaran terstruktur, yang secara signifikan meningkatkan aksesibilitas dan efektivitas belajar. Metode yang digunakan adalah evaluasi program Pengabdian kepada Masyarakat (PkM) analisis deskriptif. Subjek kegiatan adalah siswa tunanetra SLB Negeri Lamongan. Pengumpulan data dilakukan melalui observasi terstruktur, tes kognitif , serta dokumentasi. Analisis menggunakan statistik deskriptif dan untuk mengukur pengaruh evaluasi program pkm terhadap peningkatan kognitif. Hasil menunjukkan siswa merespons positif pembelajaran berbasis View Scan, Auris, dan Mechano Receptor. View Scan membantu identifikasi objek secara taktil dan auditori, Auris meningkatkan pemahaman verbal melalui media audio dan musik tradisional, sementara Mechano Receptor memperkuat persepsi spasial melalui stimulus getaran. Partisipasi, konsentrasi, dan daya ingat siswa meningkat signifikan, dengan capaian efektivitas mencapai 81,01%. Integrasi media ini membuat proses pembelajaran lebih interaktif, inklusif, dan adaptif terhadap karakteristik sensorik siswa tunanetra. Kesimpulannya, PkM ini berhasil meningkatkan fungsi kognitif siswa tunanetra melalui pendekatan pembelajaran multisensorik. Rekomendasi yang diajukan adalah perlunya pelatihan berkelanjutan bagi guru dalam mengembangkan media inovatif, agar kualitas pembelajaran inklusif di SLB terus meningkat dan mampu membentuk peserta didik yang mandiri, kreatif, dan berdaya saing.
Co-Authors . Syamsulbahri a manaf dientri A. Manaf Dientri A. Manaf Dientri A.A Pt. Agung Mirah Purnama Sari A.Manaf Dientri Abdul Manaf Dientri Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Alfian Helmy Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Ani Setyorini Annisa' Carina Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Arneta Mei Vella Arthur Simanjuntak Auliya, Elena Baiti, Isma Nur Basannang , Siti Mariani Bhaga Aninditatama binti Jamil, Amirah Damayanti Damayanti Desy Ika Febrianti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dian Viola Kartka Sari Dientri, Abdul Manaf Dientry, Abdul Manaf Dwin Feryani dyla putri rahmawati Egidia Demmy Andini Elisabeth, Damarsari Ratnasahara Ellycia Rahma Nurfidya Fahreza Entar Sutisman Entis Sutisna Erry Setiawan Esti Nurhidayat Evinta Hogi Pratama Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Faizah, Yustin Nur Fanny Evanda Fachruddin Fatichatur Rachmaniyah Fauziyah, Atiqo Mita Fazira P, Erra Ferdi, Yudhi Fitri Amelia Sari Fitri Dwi Anggraeni Fitriah Dwi Susilowati Fu&#039;at Hasim Galuh Adi Irawan Hairudin Hairudin Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Intan Intan Irawan, Mohamad Rizal Nur Isnaini Anniswati R Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khoiri, Nurhasyim Khusnul Khotimah Kristianto, Moh. Frendy Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Mahzumi, Ari Zidan Maimunah, Handariyatul Manaf Dientrimei, Abdul Martha Suhardiyah Martin Yehezkiel Sianipar Maylizza Putri Dyansah MELATI, PUPUT Menik Ariyanti Mildawati, Titik Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Moh Syuad Iman Moh Syuad Iman Moh. Ali Wafa Mohammad Ali Wafa Muhammad Asrori Muhammad Hafidh Nashrullah Muhammad Isa Alamsyahbana Mustajab, Duta Mutia, Khusnul Nailatun Nafisah Nanis Hairunisya Nawari Nawari Nikita Nitri Pratiwi Ninik Sudarwati Nova, Amellia NOY, Ismail R. Nunuk Pratiwi Nur Suci Mei Nur Suci Mei Nurul Fauziyah Nurul Fauziyah PANJINATA, Awan Pramesti, Renita Radian Sri Rama Radian Sri Rama Radian Sri Rama Rahma Wati, Endang Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Rindang Nur Anggraeni Rizkya Ananda Bintarawati Yulianto Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Shinfia Natania Naswa Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Ayu Putri Lestari Siti Ayu Putri Lestari Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Suryalena " Sutri Handayani Suyono, Joko Syaiful Azhari Syuhada Syuhada Tasya Lailatul Firdaus Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Utami, Sisilia Tri Waedaramae, Waefatimoh Wahyu Winarno Wahyuningtyas, Eka Yerisma Welly