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All Journal AKUNTABILITAS IJIBE (International Journal of Islamic Business Ethics) Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Manajemen & Keuangan Jurnal Dinamika Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Profita : Komunikasi Ilmiah dan Perpajakan JUMANJI (Jurnal Masyarakat Informatika Unjani) Jurnal Masyarakat Merdeka (JMM) Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana The International Journal of Business Review (The Jobs Review) Jurnal Ekonomi Dan Bisnis SOLUSI Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Jurnal Kajian Akuntansi dan Auditing Hydrogen: Jurnal Kependidikan Kimia Abdi Masya International Journal of Multidisciplinary: Applied Business and Education Research International Journal of Engagement and Empowerment (IJE2) Jurnal Bingkai Ekonomi (JBE) Jurnal Akuntansi dan Keuangan Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Indonesian Journal Accounting (IJAcc) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN JRABA RELEVAN : Jurnal Riset Akuntansi Jurnal Akuntansi AKUNESA Publikasi Riset Mahasiswa Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Ilmiah Pengabdian Kepada Masyarakat Realible Accounting Journal Jurnal Manajemen, Ekonomi dan Akuntansi Jurnal Akuntansi Inovatif SENMEA JAS (Jurnal Akuntansi Syariah) Jipmas : Journal Inovasi Pengabdian Masyarakat Jurnal Ilmiah Manajemen & Kewirausahaan
Nita Andriyani Budiman
Universitas Muria Kudus
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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PENGARUH AKUNTANSI BERBASIS SAK EMKM, KUALITAS SUMBER DAYA MANUSIA, DAN KARAKTERISTIK USAHA TERHADAP KUALITAS LAPORAN KEUANGAN Cahyani, Afida Dwi; Mulyani, Sri Mulyani; Budiman, Nita Andriyani
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The aim of this study was to find out the effect of SAK EMKM-based accounting, education level, accounting knowledge, lenght of bussines, and size of bussines on the quality of financial report. This study was a quantitative research using primary data types by questionnaires and measured using a Likert scale. The population of this research was all UMKM businessman in Pati Regency. The sampling technique used purposive sampling, as many as 43 MSME actors. The data analysis technique in this study uses multiple linear regression analysis with the help of SPSS version 23. The results of this study indicate that accounting knowledge has a positive effect on the quality of financial reports, while SAK EMKM-based accounting, education level, length of business, and size of business have no effect on quality of financial reports.
KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN KUDUS SELAMA PANDEMI COVID–19 Antika , Firda Novi; Budiman, Nita Andriyani; Mulyani , Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Taxes are the national backbone. The financial condition of MSMEs during the Covid–19 pandemic has decreased. May 2020, tax revenue has decreased by 10,82%. Compilance to pay taxes is even more crucial in the midst of the large funding needs from the goverment. The study aims to analyze the compilance of MSME taxpayers in Kudus Regency during the Covid – 19 pandemic. The goverment needs to pay special attention to this sector because the contribution of MSMEs to the national economy is quite large. The sampling technique used purposive sampling with 51 respondents. Analysis techniques by using multiple regression techniques. The results of the research prove that the service quality of tax officers and tax socialization has a positive effect partially on taxpayer compilance, while tax sanctions, tax compilance costs, and financial conditions partially do not affect taxpayaer compliance.
Co-Authors Afifi, Zaenal Akhsyim Akhsyim Afandi Alfina Darmawati Alfiyani Nur Hidayanti Antika , Firda Novi Aprilia Whetyningtyas Arina Zulfa Oktaviani Bandi Bandi Bandi Budi Gunawan Budi Gunawan Cahyani, Afida Dwi Diah Lestari, Diah Dianing Ratna Wijayani Dina Lusianti Dina Tauhida Endang Supriyati Fahmi, Muhammad Nuril Farida Rahmawati Firda Novi Antika Handayani, Retno Tri Hendri Hermawan Adinugraha I Gusti Agung Komang Diafari Djuni Hartawan Izza Ashsifa Jaka Sriyana Laksono Trisnantoro Mamik Indaryani Mohammad Iqbal Muhammad Faris Muhammad Ibrahim Muhammad Nuril Fahmi Mukhamad Nurkamid Mukhamad Nurkamid Mulyani , Sri Mulyanto Mulyanto Mulyanto Musyafa’ah Musyafa’ah Muti’ah, Atikah Nafisatul Naila Rizki Salisa Niamiyah, A'yunin Octaviani, Gita Rafelia Nidia Putri Ratri Rahmawati Rianto Wibowo Rifqi Shilah Nisa Putra Rina Noviana Riyadlus Mei Sakinah Rochmad Winarso Rochmad Winarso Sari, Noor Inayah Siviani, Devi Sri Mulyani Sri Mulyani Mulyani Sriyana , Jaka Suryani, Rinda Susanti, Diah Ayu Syaharani, Nova Tri Listyorini Zamrud Mirah Delima Zuliyati Zuliyati