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REVITALIZING MSMES : AN EXAMINATION OF BUSINESS STRATEGY, INNOVATION AND ACCOUNTING INFORMATION SYSTEMS FOR IMPROVED PERFORMANCE Ashsifa, Izza; Hidayanti, Alfiyani Nur; Mukhlisin, Ahmad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3568

Abstract

Micro, small, and medium enterprises (MSMEs) are essential for economic growth globally. However, they often face problems like unclear business plans, a lack of innovation, outdated accounting systems, and difficulty adapting to changes in the business world. These challenges lead to poor financial management and limited access to the right financial information. To overcome these problems, it’s important for MSMEs to create clear business strategies, encourage innovation, improve their accounting systems, and become more adaptable to changes. As a result, MSMEs will perform better and contribute more to the local economy. This study examines the effect of business strategy, innovation, and accounting information systems on MSME performance in Kudus Regency, using a sample of 391. The results showed that business strategy, innovation, and accounting information systems partially positively affected the MSME performance. Innovation, as a moderation variable, is able to strengthen the effect of business strategy on MSME performance. However, the results also show that accounting information systems have not been able to moderate the effect of business strategies on MSME performance. This research provides valuable insights for MSMEs, highlighting the importance of developing and executing suitable business strategies, promoting innovations, and establishing effective accounting information systems to improve performance.
ESCALATING PT ZERONE INTERNATIONAL INDUSTRIES' PERFORMANCE THROUGH BUDGET PLANNING Kuncoro, Muhammad Teguh; Ashsifa, Izza; Hidayanti, Alfiyani Nur; Mulyani, Ulva Rizky
COMMENT: Journal of Community Empowerment Vol 3, No 1 (2023): June
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v3i1.283

Abstract

Planning is one of the important stages in the management process. A plan is a set of decisions about how to do something in the future. Plans are needed by both start-up companies and companies that already run for longer periods. Budget is one form or tool in planning that guides companies with financially quantitative measures. It also can help the companies evaluate their performance by comparing their budget and actual data, so the budget will be the supporting tool that will impact the company's financial position. Budget planning can be prepared by utilizing spreadsheets from Microsoft Excel. This community service program was carried out to provide: 1) education on the importance of preparing budget plans for companies, 2) assisting PT Zerone International Industries in preparing and analyzing comprehensive budget plans to improve performance and make optimal company policies, 3) help PT Zerone International Industries to determine the quantity of production, manage costs, and predict profitability. This community service program showed that the partner responded positively during the activity. This community service program allows the partner to prepare budget plans, forecast the quantity of production, costs, and profitability, and gain skills to analyze budget plans to make policies that will escalate their performance.
Pengaruh Beban Pajak Tangguhan, Profitabilitas, Leverage, dan Perencanaan Pajak terhadap Manajemen Laba (Studi Empiris pada Perusahaan sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2017-2021) Sholikah, Oktiviyani; Mulyani, Sri; Ashsifa, Izza
Jurnal Akuntansi Vol 12 No 2 (2024): AKUNESA (Januari 2024)
Publisher : Universitas Negeri Surabaya

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Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh beban pajak tangguhan, profitabilitas, leverage, dan perencanaan pajak terhadap manajemen laba. Populasi penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia 2017-2021. Teknik yang digunakan dalam pengambilan sampel adalah metode purposive sampling dengan jumlah sampel 180 data penelitian. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa beban pajak tangguhan dan perencanaan pajak berpengaruh negatif terhadap manajemen laba, sedangkan leverage dan profitabilitas tidak memiliki pengaruh terhadap manajemen laba.
Pelatihan Strategi Digital Marketing Dalam Meningkatkan Penjualan Pada Usaha Halu Kopi Zuliyati; Evana Andriani; Izza Ashsifa; Affan Wazzar Achmad; Febra Robiyanto
Jurnal Dharma Jnana Vol. 3 No. 1 (2023): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Perubahan besar terjadi dalam kehidupan manusia pasca pandemi Covid-19. Dalam dua tahun setelah awal dari pandemi Covid-19, perkembangan teknologi sangat cepat dan mempengaruhi semua aspek kehidupan. Tidak dipungkiri perkembangan teknologi juga membantu para UMKM untuk memasarkan produk mereka. Hal tersebut dikarenakan perubahan perilaku belanja dari para konsumen menjadi lebih cenderung berbelanja secara online. Para UMKM tentunya membutuhkan strategi digital marketing yang tepat untuk menangkap peluang tersebut. Saat ini tersedia banyak platform yang bisa digunakan para UMKM untuk menjalankan strategi pemasarannya. Digital marketing mengemas produk secara unik untuk menarik minat para konsumen, digital marketing dapat diterapkan oleh para UMKM menggunakan berbagai aplikasi yang tersedia misalnya seperti WhatsApp, Facebook, Instagram, Tiktok, bahkan dapat menggunakan e-commerce yang tersedia seperti Tokopedia, Bukalapak, Shopee, atau menggunakan aplikasi jasa pesan antar makanan online seperti Gojek, Grab dengan tujuan akhir tentunya untuk meningkatkan penjualan produk mereka. Para pengusaha UMKM ini tentunya harus menyiapkan berbagai strategi pemasaran, dan penting bagi mereka untuk memiliki pengetahuan tentang digital marketing dalam rangka mengembangkan dan meningkatkan penjualan usahanya.
DINAMIKA PENGGELAPAN PAJAK: MONEY ETHICS, GENDER, RELIGIUSITAS, MATERIALISME, DISKRIMINASI, DAN SANKSI PAJAK DALAM SOROTAN WAJIB PAJAK DI KABUPATEN KUDUS Budiman, Nita Andriyani; Alfina Darmawati; Izza Ashsifa
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 2 No. 1 (2024): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v2i1.56

Abstract

This study aims to examine and analyze the effect of money ethics, gender, religiosity, materialism, discrimination, and tax sanctions on tax evasion on individual taxpayers who are registered at the Pratama Kudus Tax Service Office. The sampling technique uses the convenience sampling method with 400 respondents. The type of research used in this research is quantitative using primary data obtained from distributing questionnaires. The method used to analyze the data is the SEM-PLS method. The results of this study indicate that money ethics, materialism, and discrimination have a positive effect, and tax sanctions have a negative effect on tax evasion, while gender and religiosity have no effect on tax evasion.
Penguatan Ekonomi di Sektor Hilir: Strategi Pengelolaan Keuangan untuk Keberlanjutan UMKM di Era Digital Izza Ashsifa; Muhammad Teguh Kuncoro
Sriwijaya Accounting Community Services Vol. 2 No. 2 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i2.29

Abstract

This community service aims to enhance financial management in Micro, Small, and Medium Enterprises (MSMEs) in the downstream sector of the coffee industry, with CAK COFFEE as the primary collaborator. The implementation focuses on CAK COFFEE, a Micro, Small, and Medium Enterprise (MSME) that has established itself as a prominent and inventive participant in the domestic coffee sector. The identified difficulties are due to the financial limitations experienced by CAK COFFEE, which include inefficient cash management and exposure to economic uncertainties. The execution involves providing financial literacy training, implementing financial information systems, and conducting risk management workshops. The community service method focuses on an inclusive approach involving owners, employees, and important stakeholders in decision-making. CAK COFFEE has shown greater efficiency and enhanced financial management skills as a result of this program. This community service activity benefits CAK COFFEE by promoting improved financial management skills through financial literacy and optimal exploitation of financial information systems. The success of this undertaking acts as a source of motivation for other Micro, Small, and Medium Enterprises (MSMEs), encouraging improved effectiveness in operations and business expansion. The existing partnerships enhance the MSME ecosystem in the downstream industry.
PENGARUH KEPEMILIKAN INSTITUSIONAL, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Ramadhani, Nisa; Afifi, Zaenal; Ashsifa, Izza
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.5669

Abstract

Tax avoidance is an effort to reduce the tax burden without violating any laws or other applicable regulations. This study aims to determine the influence of institutional ownership, capital intensity, inventory intensity, and transfer pricing on tax avoidance. This research uses a quantitative method with secondary data obtained from www.idx.com and applies agency theory. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used is purposive sampling with a total of 94 observations. The analytical technique employed in this study is panel data multiple regression analysis using Eviews 12. The results of this study indicate that capital intensity has a negative effect on tax avoidance, while institutional ownership, inventory intensity, and transfer pricing do not affect tax avoidance
PENGARUH SISTEM AKUNTANSI DIGITAL TERHADAP PENGAMBILAN KEPUTUSAN DENGAN BUDAYA PENGAMBILAN KEPUTUSAN ANALITIS SEBAGAI VARIABEL MODERASI Ashsifa, Izza; Mulyani, Ulva Rizky
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.539

Abstract

The increasing development of digital accounting systems has increased its influence on the decision-making quality. This study aims to examine the effect of the success factors of the digital accounting system on the advancement of the decision-making quality in the banking sector in Indonesia. Questionnaires were sent to 98 decision makers who are actual users of the digital accounting system. A quantitative research approach was adopted to examine the proposed research model using SEM-PLS. The results of the study show that the information quality has a significant impact on the overall quality of decision making with digital accounting systems, while data quality and system quality have an insignificant impact. The results also show that information quality has mediated the relationship between data quality and system quality on the decision-making quality. Analytical decision-making culture has strengthened the relationship between information quality and decision-making quality. This research will provide interesting implications and recommendations for practitioners, accounting managers and decision makers about evaluating the influence of digital accounting systems on improving the quality of decision making in the banking sector in Indonesia. Keywords: digital accounting system, decision-making quality, digitalization.
Pengaruh Persepsi Bidang Perpajakan, Motivasi Karir, Penghargaan Finansial, Pengetahuan Pajak dan Kepercayaan Diri terhadap Minat Berkarir di Bidang Perpajakan (Studi pada Mahasiswa Akuntansi di Kabupaten Kudus) Lisasanti, Indrya Septi; Mulyani, Sri; Ashsifa, Izza
TECHNOBIZ : International Journal of Business VOL 7, NO 1 (2024) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v7i1.4072

Abstract

This research aims to determine the effect of perception in the field of taxation, career motivation, financial rewards, tax knowledge, and self-confidence on a career in taxation. This research was conducted by taking a population of students majoring in accounting at the Kudus Regency. The sampling method used was the purposive sampling method with the characteristics of active students majoring in accounting who have completed taxation courses, with a total sample of 321 respondents. Data collection in this research was done by distributing questionnaires offline and online in the form of a series of statements filled in by respondents and measured using a Likert scale. The data analysis method used in this study is multiple linear regression analysis using SPSS version 26. The results of this study show that perception in the field of taxation, career motivation, and self-confidence have a positive effect on interest in a career in taxation, while financial reward and tax knowledge have no effect on interest in a career in taxation.
OPTIMALISASI PEMANFAATAN FITUR PENJUALAN PADA ACCURATE ONLINE DALAM PENGEMBANGAN KOMPETENSI MUSYAWARAH GURU MATA PELAJARAN (MGMP) AKUNTANSI KABUPATEN KUDUS Ashsifa, Izza; Mulyanto, Mulyanto; Handayani, Retno Tri; Whetyningtyas, Aprilia
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.v5i2.722

Abstract

The development of information technology has brought significant changes in various sectors, including the world of education. The Accounting Subject Teacher Conference (MGMP) in Kudus Regency plays a key role in ensuring the quality of teaching and learning in the field of accounting. In an effort to face the challenges of the times, the use of technology needs to be the main focus to increase the efficiency and effectiveness of the learning process. This community service aims to optimize the use of sales features in the Accurate Online platform as a technological solution that can support the development of MGMP Accounting competencies. By providing intensive training and mentoring, it is hoped that teachers can integrate this technology into their curriculum, increase the efficiency of the sales process, and overall improve the quality of accounting learning. It is hoped that this increase in competency will have a significant positive impact on the development of accounting education in Kudus Regency. The output of this community service program is increasing teacher competency, understanding technology, training modules, and publication of scientific articles in the Accredited National Service Journal.