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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Aktual Surya Abdimas Journal Publicuho Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Journal Research of Social Science, Economics, and Management STATISTIKA E-Amal: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Statistics and Its Applications
Devi Nur Cahaya Ningsih
Perpajakan, Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Peran penggunaan teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan perpajakan pada digital business Safarudin Hisyam Tualeka; Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p097

Abstract

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.
Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi Pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya) Devi Nur Cahaya Ningsih; Devy Pusposari
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.477 KB)

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi persepsi mengenai etika atas penggelapan pajak (tax evasion). Penelitian ini menggunakan metode survei dalam pengambilan data.  Sampel penelitian ini adalah mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Hasil penelitian ini menunjukkan bahwa faktor keadilan tidak berpengaruh negatif terhadap persepsi mengenai etika atas penggelapan pajak. Faktor sistem perpajakan berpengaruh negatif  signifikan sedangkan  faktor diskriminasi berpengaruh positif signifikan terhadap persepsi mengenai etika atas penggelapan pajak.Kata Kunci: persepsi etika, penggelapan pajak (tax evasion), keadilan, sistem  perpajakan, diskriminasi
EFEKTIVITAS PENDAPATAN DAERAH KABUPATEN PACITAN DALAM PROSES PEMULIHAN PASCA BENCANA Devi Nur Cahaya Ningsih
Journal Publicuho Vol 3, No 4 (2020): November - January
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v3i4.15303

Abstract

Flood and landslide that occurred at the end of 2017 in Pacitan Regency induced huge losses. However, with good cooperation from all levels of The Pacitan's society, the impact of the disasters could resolve in 4 months. This study aims to determine the steps taken by the government of Pacitan Regency to achieve effectiveness in realizing the original regional income of Pacitan Regency, especially for post-disaster recovery. The research method used is descriptive qualitative, through interviews with the Head of the Disaster Management Section of Pacitan Regency. The results obtained indicate The government of Pacitan Regency has policies that can secure their Original Regional Income. The Regional Original Income is always achieved well before disasters, during disasters, and after disasters. Apart from implementing policies, the effectiveness of regional income in the time of disaster recovery process in Pacitan Regency is also encouraged by the assistance funds obtained from the central government, regional governments, and the private sector. Meanwhile, involving the community with an attitude of good cooperation that is one of a characteristic of the Indonesian society could quickly restore the condition of the Pacitan Regency.
PELATIHAN ANALISIS STATISTIK BAGI MAHASISWA SAAT PENDEMI COVID-19 UNTUK MENINGKATKAN KUALITAS KARYA ILMIAH MAHASISWA Ari Darmawan; Rosalita Rachma Agusti; Hanifa Maulani Ramadhan; Devi Nur Cahaya Ningsih
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i9.1228

Abstract

Kegiatan pengabdian masyarakat ini ditujukan kepada mahasiswa Universitas Brawijaya, khususnya mahasiswa yang belajar ilmu bidang bisnis dan ekonomi. Tuntutan penelitian mahasiswa dengan jenjang Sarjana (S1) yang berbasis uji analisis jalur (path analysis) dan penggunaan ekstraksi data dengan metode first order dan second order yang berbasis pada data yang bersifat formatif dan data yang bersifat reflektif, telah memotivasi kegiatan ini. Kegiatan pelatihan ini dilaksanakan dengan menggunakan media Zoom di karenakan pandemi Covid-19, dan kegiatan ini diharapkan mahasiswa dapat mengembangkan minat penelitiannya di dalam pengembangan ilmu bidang bisnis dan ekonomi, di tengah pandemi Covid-19.
Edukasi Digital Marketing untuk Pengembangan Destinasi Wisata Sumber Biru Zainul Arifin; Devi Nur Cahaya Ningsih; Sukmawati Nur Salamah; Safarudin Hisyam Tualeka; Anindya Prasasti
Surya Abdimas Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i2.1667

Abstract

Wisata Sumber Biru di kabupaten Jombang merupakan salah satu unit usaha BUMDes Benowo yang membutuhkan pengelolaan dengan tepat serta pembuatan strategi untuk membangkitkan wisata ini di era pandemi. BUMDes Benowo merupakan salah satu BUMDes yang cukup baik dalam partisipasi masyarakat dalam mengembangkan unit-unit usaha yang ada. Akan tetapi, BUMDes Benowo masih kesulitan dalam memasarkan produk dari unit-unit usaha mereka terutama di era digital seperti ini. Oleh karena itu kegiatan pengabdian masyarakat yang dilakukan oleh kelompok dari FIA – UB melakukan edukasi mengenai digital marketing. Metode yang digunakan untuk memetakan permasalahan yang ada di BUMDes Benowo adalah observasi lapang dan FGD, lalu dilakukan penyuluhan dan pelatihan dengan menggunakan Zoom Meeting karena masih adanya pembatasan perjalanan dan untuk memitigasi penyebaran Covid-19. Ada pun mitra yang digandeng dalam melaksanakan pelatihan program pengabdian kepada masyarakat ini adalah praktisi yang merupakan marketing specialist. Kegiatan penyuluhan dan pelatihan di dapat bahwa pengelola BUMDes Benowo menjadi semakin paham akan pentingnya digital marketing dan cara membuat konten untuk memasarkan produk dari unit-unit usaha yang mereka miliki. Dari kegiatan ini diharapkan ada tindak lanjut terkait pembuatan paket kunjungan di BUMDes Benowo agar tidak hanya Wana Wisata Sumber Biru yang dikenal oleh orang, tetapi unit usaha lainnya menjadi semakin dikenal dengan kualitas pertanian dan peternakannya yang baik (semakin meluas).
Confirmatory Factor Analysis pada Indikator Kesembuhan Pasien Isolasi Mandiri Covid-19 di Indonesia Nur Silviyah Rahmi; Luthfatul Amaliana; Laila Masruro Pimada; Reza Yesica; Devi Nur Cahaya Ningsih
Statistika Vol. 22 No. 1 (2022): Statistika
Publisher : Department of Statistics, Faculty of Mathematics and Natural Sciences, Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/statistika.v22i1.477

Abstract

ABSTRAK Jumlah kasus terkonfirmasi positif Covid-19 di Indonesia pada September 2021 telah mencapai angka 4.204.116 Jiwa dengan pasien meninggal sebanyak 141 ribu orang atau tingkat kematian sebesar 3,4 persen. Kementerian Kesehatan Republik Indonesia melalui Satgas Penanganan Covid-19 telah menerbitkan pedoman pencegahan dan pengendalian Covid-19 untuk menekan angka kematian dan meningkatkan angka kesembuhan. Menurut pedoman tersebut, seseorang yang menjalani isolasi mandiri perlu diberikan perawatan kesehatan, dukungan sosial dan psikososial, serta kebutuhan dasar termasuk makanan, air dan kebutuhan pokok lainnya. Penelitian ini berusaha mengidentifikasi pengaruh faktor eksternal yang meliputi dukungan, serta faktor internal yang meliputi motivasi dan pengetahuan pasien terhadap tingkat kesembuhan penyintas Covid-19 isolasi mandiri. CFA digunakan apabila pengetahuan mengenai struktur suatu faktor laten diketahui. Struktur tersebut diperoleh berdasarkan kajian teoritis, hasil penelitian mengenai hubungan antara variabel yang diobservasi dengan variabel laten. Pendekatan CFA diterapkan untuk mengetahui indikator yang paling besar berpengaruh terhadap variabel laten dukungan sosial, pengetahuan dan motivasi kesembuhan. Pengambilan data primer dilakukan secara online dengan jumlah sampel sebanyak 148 responden penyintas Covid-19 di seluruh Indonesia pada bulan Agustus 2021. Hasil analisis CFA menunjukkan bahwa indikator DS1 (mendapatkan ungkapan empati, kepedulian, dan perhatian yang diberikan petugas terhadap penderita Covid-19) memiliki nilai loading factor terbesar yaitu 0,741. Pada variabel laten pengetahuan, indikator P7 (Tujuan pengobatan Covid-19 adalah menyembuhkan penderita, mencegah penularan dan kematian serta menurunkan tingkat penularan) memiliki nilai loading factor terbesar yaitu 0,767. Sedangkan pada variabel laten tindakan sembuh Indikator TS1 (Bersedia menjalani masa pengobatan dengan pemberian dalam waku pengobatan kurang lebih 14 hari) memiliki nilai loading factor terbesar yaitu 0,924. ABSTRACT The number of positive confirmed cases of Covid-19 in Indonesia in September 2021 has touched 4,204,116 people with the number of patients dying as many as 141,000 people or a death rate of 3.4 percent. The Ministry of Health of the Republic of Indonesia through the Covid-19 Handling Task Force has issued guidelines for the prevention and control of Covid-19 to reduce mortality and increase recovery rates. Based on these guidelines, people who are in self-isolation need to be provided with health care, social and psychosocial support, as well as basic needs including food, water and other basic needs. This study seeks to identify the influence of external factors which include support, as well as internal factors which include the motivation and knowledge of patients on the recovery rate of Covid-19 survivors in self-isolation. CFA can be used when knowledge of the composition or structure of a latent factor is known. The structure is obtained from theoretical studies, the results of research on the relationship between the variables studied and the latent variables. By using the CFA approach, it can be seen that the indicators that have the greatest influence on the latent variables of social support, knowledge and motivation for healing are known as loading factors. Primary data was collected online with 148 COVID-19 survivors across Indonesia in August 2021 as the sample. From the CFA analysis, it was found that the Social Support 1 (DS1) indicator, which is getting expressions of empathy, concern, and attention given by officers to Covid19 sufferers is the largest loading factor value, which is 0.745. This means that the influence of the DS1 indicator on the latent variable of Social Support is 0.745 or 74.5% is influenced by the DS1 indicator compared to the other 4 indicators, namely DS2, DS3, DS4, DS5. In the knowledge latent variable, the Knowledge 7 (P7) indicator, namely the purpose of Covid-19 treatment is to cure the patient, prevent transmission and death and reduce the transmission rate, which is the largest loading factor value, which is 0.767. Then on the latent variable of healing action, Healing Action Indicator 1 (TS1), namely being willing to undergo a treatment period with administration within a treatment time of approximately 14 days) is the largest loading factor value, which is 0.924.
PENGENALAN PARIWISATA BERKELANJUTAN DAN MANAJEMEN PENGUNJUNG UNTUK KEBERLANJUTAN ATRAKSI WISATA SUMBER BIRU BUMDES BENOWO Zainul Arifin; Sukmawati Nur Salamah; Devi Nur Cahaya Ningsih; Safarudin Hisyam Tualeka; Syafira Marwa
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1199

Abstract

Tourism is one of the industries in Indonesia that is considered easy to deploy, especially with the natural resources of the nation. Therefore, many regions in Indonesia develop tourism, utilizing natural resources, through what is called BUMDes as a source of revenue. The same reason goes for the BUMDes Benowo Wonotirto Village in Kab. Jombang. This village has a tourist attraction named Wana Wisata Sumber Biru. Wana Wisata Sumber Biru is located in a homogeneous forest area located in the hills and there is a water spring flow there. Wana Wisata Sumber Biru is one of the mass tourism types that need to be managed properly and delicately. Therefore, this paper aims for helping the management to learn and develop their tourism in order to properly create sustainable tourism and manage their visitors. The utilized method for this community service paper consists of two things. First is the observation is conducted to achieve how tourism works in Wanawisata Sumber Biru. Then, the second method is conducted, which is an interview with the management in order to validate the results of the observation. Moreover, after conducting those two methods, the results indicate that the management of Wana Wisata Sumber Biru is successful to establish their tourism, referring to the principle of economics and socio-culture. However, the management still lacks knowledge about how to manage the environmental aspects and needs to be improved.
ANALISIS POTENSI E-COMMERCE MELALUI IMPLEMENTASI DATA MINING DALAM PERPAJAKAN: SEBUAH STUDI KOMPARASI Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih; Aji Widya Firmansyah; Ayun Hanafiyah
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

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

Abstract

The digital economy is experiencing quite rapid development, not to mention the e-commerce sector which is showing growth. From 2025 to 2030 it is projected that there will be a three-fold increase, mainly from the e-commerce sector. A number of transactions and data are abundant, causing DGT to have difficulty processing data. In addition, determining the involvement of e-commerce actors who are not easily detected is a challenge in itself. Based on these problems, this study raises the application of data mining in taxation to analyze the potential of e-commerce through comparative studies. This study uses a qualitative descriptive approach with literature study and interview methods through the acquisition of primary data from informants and secondary data through relevant literature sources. This study uses content analysis techniques. The results of the study show that Indonesia needs to adopt a data mining system implemented by several countries based on benchmark analysis. Comparison and effectiveness of data mining, especially in preventing, detecting, and overcoming tax evasion behavior by taxpayers. In addition, reviewing the potential to be implemented in Indonesia is very large. Application of data in large sets will be processed using machine learning, random forest, artificial intelligence, and data mining. Based on analysis with other countries, this method minimizes the number of problems in computerized systems
ANALISIS KEBERHASILAN IMPLEMENTASI DIGITALISASI SISTEM ADMINISTRASI PERPAJAKAN DI INDONESIA Devi Nur Cahaya Ningsih; Dewi Noor Fatikhah Rokhimakhumullah; Estu Unggul Drajat; Krisna Ganda Saputra; Anjani Bunga Irawan
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

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Abstract

Diigitalization has the meaning of a series of transitions from previously using print, video and audio media to digital forms. Likewise, tax administration is not spared from the digitization process, such as the application of e-registration, e-billing, e-faktur, e-SPT and e-bupot. The purpose of this study is to determine the success of digitizing tax administration in the application of e-documents in Indonesia. The method used in this study is a qualitative method by conducting in-depth interviews and direct observation to the DGT Sub Directorate of Potential, Compliance and Acceptance; and the Fiscal Policy Agency. Meanwhile, reports from this study will be written using a descriptive method. To analyze the success of digitizing tax administration in Indonesia, several theories are used including the IS Success Model, Institutional Theory and Based on IS Success Literature Review. The results of this study indicate that the implementation of tax digitization can be said to be successful from a technological aspect with indicators of information quality, system quality, service quality, accessibility, and perceived ease of use. But on the other hand, digitization of taxation cannot be said to be successful when viewed from a contextual aspect with indicators of socio-demographic characteristics, digital divide, and technological trends around the world
The Influence of Corporate Tax Strategy (CTS) On Consumer Reaction (Cr) With Consumer Perceived Ethicality (CPE) as A Mediating Variable Using Experimental Method Kadarisman Hidayat; Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih; Hefry Johan Ferdhianzah
Journal Research of Social Science, Economics, and Management Vol. 4 No. 6 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i6.776

Abstract

This study aims to examine the impact of Corporate Tax Strategies (CTSs) on consumer reactions, with Consumer Perceived Ethicality (CPE) acting as a mediating variable. Previous research on CTSs has largely focused on macro-level analyses, exploring whether aggressive tax minimization strategies lead to negative stakeholder reactions that affect company performance. However, findings on the effect of CTSs on company value remain inconclusive, with some studies reporting a negative influence and others finding no significant relationship. This research employs a quantitative approach using an experimental method to address this gap by focusing on consumer-level reactions. The methodology involves simulating scenarios to measure consumer responses to perceived ethicality in corporate tax practices. The results indicate that CTSs significantly influence consumer reactions, with CPE playing a critical mediating role. Specifically, when corporations engage in perceived unethical tax strategies, consumer trust and loyalty decline, reinforcing the importance of ethical considerations in corporate decision-making. The study concludes that incorporating ethical dimensions into tax strategies can mitigate negative consumer reactions and enhance corporate social responsibility (CSR) initiatives. These findings contribute to the literature on CSR and consumer behavior, offering practical insights for corporations aiming to align tax practices with ethical standards to foster positive consumer perceptions.
Co-Authors Aji Widya Firmansyah Anindya Prasasti Anjani Bunga Irawan Ari Darmawan Ayun Hanafiyah Devy Pusposari Dewi Noor Fatikhah Rokhimakhumullah Estu Unggul Drajat Hanifa Maulani Ramadhan Hefry Johan Ferdhianzah Kadarisman Hidayat Krisna Ganda Saputra Laila M. Pimada Luthfatul Amaliana Nur Silviyah Rahmi Reza Yesica Reza Yesica Rosalita Rachma Agusti Safarudin Hisyam Tualeka Sukmawati Nur Salamah Syafira Marwa Zainul Arifin