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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia EL-MUHASABA AKSES: Jurnal Ekonomi dan Bisnis Journal of Accounting and Investment Jurnal Kajian Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal ULTIMA Accounting JURNAL CEMERLANG: Pengabdian pada Masyarakat Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Competitive Jurnal Akuntansi dan Keuangan Jurnal Abdimas Mahakam Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) RATIO: Reviu Akuntansi Kontemporer Indonesia Journal of Accounting and Finance Management (JAFM) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Terapan Ekonomi dan Bisnis (JTEB) Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Nasional (JPN) Indonesia
Firda Ayu Amalia
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : EL-MUHASABA

 1 
SLIPPERY SLOPE FRAMEWORK: MOTIVASI PEMBAYARAN PAJAK DAN KEPATUHAN PAJAK Amalia, Firda Ayu
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i1.11020

Abstract

The purpose of this study is to provide empirical evidence behind tax compliance based on a slippery slope framework, namely the motivation to pay taxes due to the power (power) of the government or the awareness of the taxpayers themselves. This study uses a quantitative descriptive approach with data collection techniques in the form of questionnaires and interviews. The sample used was the UMKM actors in Batu's city with a purposive sampling technique. The study results provide empirical evidence that tax payment motivation has a positive effect on tax compliance. Furthermore, interviews with several MSME actors who became respondents stated that tax payments were based on the government's power. It can be said that the motivation for tax payments has not been based on the taxpayer's awareness. The research results are expected to provide advice to the government regarding policies or steps that should be taken to increase the trust (trust) of taxpayers on tax payments that have been made. If the trust is built, tax compliance can increase without coercion.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID Muhammad Mahardika; Adi Prasetyo; Firda Ayu Amalia
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i2.15479

Abstract

This study aims to analyze the accountability and transparency of mosque financial management in the city of Malang, especially in mosques managed by the academic and non-academic community. The objects of this research are 4 Great Mosques in Malang City, namely AR Fachruddin Mosque, An-Nur Polytechnic Mosque, Abu Dzar Al Ghifari Mosque, and Sabilillah Mosque. This research uses descriptive qualitative method. Collecting data in this research is observation, interview and documentation. Sources of data in this study are primary data and secondary data. This research is motivated by mosques which usually only present financial reports which only include revenues that are generally obtained from the congregation and cash disbursements. The source of the mosque's funds cannot be clearly identified for what purpose the funds are used. The results showed that all mosques already had financial reports as a form of accountability. The mosque's financial manager has complied with the values of sharia accounting principles: accountability, justice and truth. These three principles are related to the characteristics possessed by the apostle: sidiq, amanah, tabligh and fathanah. Although, this study found that accounting practices are still not in accordance with accounting standards for non-profit entities. This is because the financial manager does not have a financial background. Most of the mosque's financial publications are announced just before Friday prayers and posted on the wall magazine.
Co-Authors A., Ach. Syaiful Hidayat Ach. Syaiful Hidayat Anwar Achmad Syaiful Hidayat Anwar Adi Prasetyo Agustin Dwi Haryanti Ahmad Faishal Hanif Alfreda Divia Rachma Aviani Widyastuti Dewananda, Wiharta Elen Manura Wijaya Eny Suprapti Fahrina, Aufa Naili Hafiez Sofyani Hafiez Sofyani Hanif Fahror Rozi Hanif, Ahmad Faishal Junaidi, Muhammad Hilman Kinanti, Kania Putri Muhammad Mahardika Novi Primita Sari Nur, Thoufan Rozi, Hanif Fahror Safira, Finna Dian Solichah, Annida Nuraini Hafiidhotus Sri Wahyuni Sri Wibawani SUTRISNO Thoufan Nur Tri Wahyu Oktavendi Tri Wahyu Oktavendi Udzmah , Shinta Lailatul Wahyuningtias, Adhinni Lailiya Wicaksono, Agung Prasetyo Nugroho Wiranti, Adelia Putri Zaki Baridwan