Articles
<![CDATA[THE EFFECT OF PERFORMANCE MEASUREMENT SYSTEM AND REMUNERATION TO EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL CULTURE AS A MODERATING VARIABLE ]]>
<![CDATA[Rokhimakhumullah, Dewi Noor Fatikhah]]>
<![CDATA[ Journal of Innovation in Business and Economics Vol 1, No 02 (2017): Journal of Innovation in Business and Economics ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Muhammadiyah Malang ]]>
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DOI: 10.22219/jibe.v1i02.3551
<![CDATA[This study aims to examine the effect of performance measurement system and remuneration on employee performance with organizational culture as moderating variable. This research uses survey research design with Partial Least Square (PLS) data analysis. Respondents in this study are 66 employees who have structural positions in KPP Madya Malang and KPP Pratama Batu. The results showed that the performance measurement system can improve employee performance. The results of this study demonstrated that organizational culture as a moderating variable was able to strengthen the relationship of performance measurement system and remuneration to employee performance. In addition, the results of the study was unable to prove that remuneration can improve the employees’ performance, because the remuneration given by the directorate general of taxes is not accompanied by a good performance appraisal. ]]>
<![CDATA[Peran penggunaan teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan perpajakan pada digital business ]]>
<![CDATA[Safarudin Hisyam Tualeka]]>;
<![CDATA[Dewi Noor Fatikhah Rokhimakhumullah]]>;
<![CDATA[Devi Nur Cahaya Ningsih]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um004v8i22021p097
<![CDATA[AbstractThis study aims to examine the role of information technology on financial administrative order and tax compliance. We collected data through a survey on 136 digital business or startups owners/financial managers in Malang. The results show that the use of information technology has a positive effect on financial administration order; financial administration order has a positive effect on tax compliance; and the use of information technology has a positive effect on tax compliance mediated by the financial administration order. This research contributes to the knowledge by determining the relationship between the use of information technology and financial administration order as well as tax compliance to increase tax revenue in Indonesia. The digital businesses or startups use technology to maintain businesses’ financial administration order and hence, make easier calculation of taxable amounts. This research implies that the easiness of taxes payment through the online tax administration is expected to improve startup’s tax compliance from the financial administration orderliness in fulfilling the tax obligations.AbstrakPenelitian ini bertujuan untuk menguji pengaruh peran teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan perpajakan. Data dikumpulkan dengan menggunakan metode survei terhadap 136 manajer keuangan dan direktur/pemilik digital business atau startup di Kota Malang. Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi berpengaruh positif terhadap ketertiban administrasi keuangan; ketertiban administrasi keuangan berpengaruh positif terhadap kepatuhan perpajakan; dan penggunaan teknologi informasi berpengaruh positif terhadap kepatuhan perpajakan dengan dipengaruhi oleh ketertiban administrasi keuangan. Kontribusi dari penelitian ini adalah untuk mengetahui keterkaitan antara peran penggunaan teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan pajak, sehingga diharapkan dapat meningkatkan penerimaan pajak di Indonesia. Sektor bisnis digital atau startup berhubungan dengan penggunaan teknologi dalam pengelolaan ketertiban administrasi keuangan sehingga akan mempermudah perhitungan jumlah pajak terutang. Penelitian ini berimplikasi pada kemudahan pembayaran pajak secara online yang diharapkan dapat meningkatkan kepatuhan perpajakan startup disertai dengan ketertiban administrasi keuangan dalam memenuhi kewajiban perpajakan.]]>
<![CDATA[MENGOLAH LIMBAH RUMAH TANGGA UNTUK MENINGKATKAN KONSUMSI MANDIRI ]]>
<![CDATA[Ria Zulkha Ermayda]]>;
<![CDATA[Hanjar Ikrima Nanda]]>;
<![CDATA[Dewi Noor Fatikhah]]>
<![CDATA[ Jurnal KARINOV Vol 2, No 1 (2019): Januari ]]>
Publisher : <![CDATA[Institute for Research and Community Service (LP2M), Universitas Negeri Malang ]]>
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DOI: 10.17977/um045v2i1p39-46
<![CDATA[Rendahnya antusiasme warga untuk membuang sampah ke TPA menyebabkan pencemaran udara, air, dan tanah tidak dapat dihindari. Polusi juga tampak di TPA itu sendiri, dimana TPA hanya menjual sampah yang bisa dijual dan menimbun sisanya. Penigkatan polusi pun tidak dapat dihindari. Oleh karena itu solusi yang ditawarkan adalah dengan mendampingi warga untuk mengolah limbah rumah tangga organik menjadi pupuk kompos, yang dapat dimanfaatkan untuk menyuburkan tanaman sayur di rumah masing-masing. Penyuluhan pentingnya kepediluan lingkungan menjadi kegiatan awal untuk menyadarkan warga akan pentingnya menjaga lingkungan. Selanjutnya warga dilatih dan terus didampingi agar mampu mengolah limbah rumah tangga menjadi pupuk organik. Sembari menunggu pupuk siap digunakan, warga dilibatkan dalam penanaman dan perawatan bibit sayuran. Antusiasme warga tidak surut meskipun tiga kali mengalami kegagalan. Diharapkan kegiatan ini dapat terus berjalan sehingga warga dapat memetik sayuran organik di kebun mini, di rumah masing-masing, tanpa harus membeli mahal di luar. Kepala Desa Sutojayan mengatakan jika kegiatan di RT 07 ini bisa terus berjalan dengan baik, maka RT tersebut dapat dijadikan RT percontohan bagi RT, dalam hal pengolahan limbah rumah tangga organik.]]>
<![CDATA[Research-Based Learning: An Interpretive Study ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Dewi Noor Fatikhah Rohimatullah]]>;
<![CDATA[Muhammad Muhammad]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2020.v15.i02.p05
<![CDATA[This research aimed at understanding lecturers and students’ views on research-based learning (RBL) in accounting. This was a qualitative study with interpretive paradigm. The data were obtained observation, interview and documentation. Meanwhile, the stages to analyze the data included data reduction, understanding, and interpretation. The research result showed that lecturers had varied understanding on research-based learning. The research result also indicated the minimum use of RBL by lecturers in their teaching since the course was less compatible in terms of its characteristics with RBL model. An important finding in this research was that RBL could improve student’s critical thinking and creativity as well as increase their confidence in writing scientific paper. However, as acknowledged by the informants themselves, it was hard to implement RBL since it demanded a huge amount of costs and the lecturer’s own ability to implement RBL was still low. Keywords: accounting, RBL, critical thinking]]>
<![CDATA[Kajian Analisis Standar Belanja Pemerintah Kota Batu ]]>
<![CDATA[Dewi Noor Fatikhah Rokhimakhumullah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The purpose of this study was to determine the costing and budgetary allocation to each unit of work efficiently and effectively in order to be a reference to any programs / activities of the same and get the Standard Model analysis of spending, according to the characteristics of the program / activity in Batu. This study produced 16 models of standard analysis of the overall expenditure SKPD. . From these results, it can be concluded that by using the ASB, Batu City Government can determine the reasonableness of spending to carry out an activity in accordance with task, principal, and function; minimize the expense of the less obvious inefficiencies resulting budgets, increase efficiency and effectiveness in the management of the Regional Finance, determination budget based on clear performance benchmarks, units get greater freedom to determine its own budget. Keywords: Analysis of Standard Spending, Financial Management, Government of Batu City]]>
<![CDATA[KAJIAN EFEKTIVITAS PEMANFAATAN INSENTIF PAJAK OLEH USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Dewi Noor Fatikhah Rokhimakhumullah]]>
<![CDATA[ Journal Publicuho Vol 4, No 3 (2021): August - October ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
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DOI: 10.35817/jpu.v4i3.19381
<![CDATA[The COVID-19 pandemic has had a high impact on the business and economy sector in Indonesia. To respond to this, the government has issued various policies, especially for MSMEs. Tax incentives for MSMEs issued by the government can be utilized by taxpayers until June 2021. This research aims to see the effectiveness of the use of tax incentives by mapping the factors that affect MSME taxpayer compliance and the determinants of MSME business success during the crisis due to the pandemic. This study uses a literature study approach with a descriptive qualitative method. The effectiveness of the use of tax incentives during this pandemic can show the level of compliance of MSME taxpayers and affect the sustainability of MSME businesses. Taxpayer compliance with the use of incentives is seen from the socialization of taxation, tax rates, understanding of taxation, and the perception of tax convenience provided by the government in the context of handling the impact of the pandemic, which shows that the response of MSMEs is very good in the first quarter of 2021. It is also seen from the perspective of MSME business continuity. The financial impact caused by this pandemic has caused MSMEs to be unable to carry out their tax obligations so that these tax incentives can provide relief and convenience for them MSME actors to carry out their tax obligations.]]>
<![CDATA[Effect of Blended Learning On Cost Accounting Academic Evaluation of Student in State University of Malang ]]>
<![CDATA[Hanjar Ikrima Nanda]]>;
<![CDATA[Ria Zulkha Ermayda]]>;
<![CDATA[Dewi Noor Fatikhah R.]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i1.489
<![CDATA[Products to support blended learning called "Solutive Blended Learning" have been developed. This study aims to evaluate the effectiveness of blended learning using these products, on the learning outcomes of cost accounting for students at State University of Malang. Closed questionnaires were distributed to 32 students who were studying the calculation of manufacturing business production costs, using these products. The independent variables tested were website effectiveness in blended learning management, blended learning concepts, and use of blended learning. The dependent variable is academic evaluation. SPSS 22 is used to make statistical analysis, which uses Pearson correlation test. The results of the analysis show that there is a positive and significant relationship between the use of blended learning, using the products developed, and the results of academic evaluations.]]>
<![CDATA[PENGARUH MINAT PRAKTIKUM AKUNTANSI TERHADAP PENERAPAN PEMBUATAN LAPORAN KEUANGAN DENGAN PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Zahroh ZA]]>;
<![CDATA[Nur Imamah]]>;
<![CDATA[Dewi Noor Fatikhah Rokhimakhumullah]]>
<![CDATA[ Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis ]]>
Publisher : <![CDATA[FIA UB ]]>
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DOI: 10.21776/ub.profit.2022.-16.01.7
<![CDATA[Penelitian ini bertujuan menguji pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan dengan pemahaman akuntansi sebagai variabel moderasi. Pada metodologi penelitian, variabel eksogen yang digunakan dalam penelitian ini adalah minat praktikum, variabel endogen adalah penerapan pembuatan laporan keuangan, sedangkan pemahaman akuntansi adalah variabel moderasi. Jumlah sampel penelitian ini adalah sebanyak 110 responden. Teknik pengolahan data penelitian menggunakan pendekatan Pertial Least Square-Structural Equation Modeling (PLS-SEM) dengan efek moderasi dan pengujian model empiris menggunakan software WarpPLS dengan menggunakan outer model. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan, pemahaman akuntansi mempunyai pengaruh yang signifikan terhadap penerapan pembuatan laporan keuangan, dan pemahaman akuntansi tidak memoderasi pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan. Hasil ini menunjukkan bahwa pemahaman akuntansi tidak dapat memperkuat atau memperlemah pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan.   ]]>
<![CDATA[The Effect of Multi Channel Marketing Strategy and Market Logistics toward the Improvement of MSMEs’ (Micro, Small and Medium Enterprises) Sales during Covid-19 Pandemic (Research Study on Food and Drink Accommodation MSME in East Java) ]]>
<![CDATA[MG Wi Endang]]>;
<![CDATA[Sri Mangesti Rahayu]]>;
<![CDATA[Zahroh Z.A]]>;
<![CDATA[Gunawan Eko Nurtjahjono]]>;
<![CDATA[Dewi Noor Fatikhah Rokhimakhumullah]]>
<![CDATA[ JPAS (Journal of Public Administration Studies) Vol. 7 No. 2 (2022) ]]>
Publisher : <![CDATA[Brawijaya University ]]>
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DOI: 10.21776/ub.jpas.2022.007.02.3
<![CDATA[MSMEs have a large opportunity for Indonesia state revenue. The momentum of covid 19 pandemic can be used by MSMEs to digitally transform, so they can enter the digital marketplace and become part of national and global supply. MSMEs must be able to adapt to existing business developments and they will be more directed to digital. They no longer playing at a conservative level but must be able to see digital opportunities so that they can target a wider market. This study uses a quantitative analysis that has never been proposed, as well as being the novelty of this research. The sample was taken from MSMEs that had the most impact during the Covid-19 pandemic, which is the business of providing food and beverage accommodation located in the city of Surabaya and the city of Malang. Multi Channel and Market Logistics have a positive and significant impact to increase MSME sales in the Covid-19 Pandemic Era.]]>
<![CDATA[THE EFFECT OF PERFORMANCE MEASUREMENT SYSTEM AND REMUNERATION TO EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL CULTURE AS A MODERATING VARIABLE ]]>
<![CDATA[Dewi Noor Fatikhah Rokhimakhumullah]]>
<![CDATA[ Journal of Innovation in Business and Economics Vol. 1 No. 02 (2017): Journal of Innovation in Business and Economics ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Muhammadiyah Malang ]]>
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DOI: 10.22219/jibe.v1i02.3551
<![CDATA[This study aims to examine the effect of performance measurement system and remuneration on employee performance with organizational culture as moderating variable. This research uses survey research design with Partial Least Square (PLS) data analysis. Respondents in this study are 66 employees who have structural positions in KPP Madya Malang and KPP Pratama Batu. The results showed that the performance measurement system can improve employee performance. The results of this study demonstrated that organizational culture as a moderating variable was able to strengthen the relationship of performance measurement system and remuneration to employee performance. In addition, the results of the study was unable to prove that remuneration can improve the employees’ performance, because the remuneration given by the directorate general of taxes is not accompanied by a good performance appraisal. ]]>
