Article Per Year (5 Year)
p-Index From 2020 - 2025
5.59
P-Index
This Author published in this journals
All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER International Journal of Social Science and Business Jurnal Abdi Masyarakat (JAM) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan BUDGETING : Journal of Business, Management and Accounting Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Eksplorasi Akuntansi (JEA) Journal of Community Development Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Share: Jurnal Ekonomi dan Keuangan Islam ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indo-Fintech Intellectuals: Journal of Economics and Business National Multidisciplinary Sciences West Science Accounting and Finance Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Ulil Albab
Ari Sita Nastiti
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Indo-Fintech Intellectuals: Journal of Economics and Business

 1 
THE ROLE OF TAX AMNESTY AS A MODERATION OF TAX SANCTIONS AND TAXPAYER AWARENESS TOWARDS TAXPAYER COMPLIANCE IN UMKM IN LUMAJANG REGENCY NUGROHO, FERDIAN; NASTITI, ARI SITA; SYAHFRUDIN ZULKARNNAENI, ACHMAD
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3714

Abstract

This study aims to analyze the influence of tax sanctions, taxpayer awareness, and the Tax Amnesty program on the tax compliance of MSMEs in Lumajang Regency, as well as to examine the moderating role of Tax Amnesty in these relationships. The research method used is quantitative with a moderated regression analysis (MRA) approach. Data were collected through questionnaires distributed to 99 MSME respondents. The results show that tax sanctions and taxpayer awareness have a significant effect on tax compliance. Tax Amnesty also significantly affects tax compliance and is able to moderate the relationship between tax sanctions and tax compliance. However, Tax Amnesty does not significantly moderate the relationship between taxpayer awareness and tax compliance. These findings emphasize that strict sanctions and high awareness are the main factors driving taxpayer compliance. Meanwhile, the Tax Amnesty program can strengthen the effect of sanctions but is less effective when linked to taxpayer awareness. This study provides important implications for policymakers to strengthen sanction mechanisms and improve tax education among MSME actors.
ANALYSIS OF EFFECTIVENESS, TRANSPARENCY AND ACCOUNTABILITY OF ZAKAT MANAGEMENT AT THE NATIONAL ZAKAT AMIL AGENCY OF BONDOWOSO REGENCY MAHENDRATA, GENTA; NASTITI, ARI SITA; KAMELIA FIEL AFROH, IBNA
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3715

Abstract

This study aims to analyze the effectiveness, transparency, and accountability of zakat management at the National Amil Zakat Agency (BAZNAS) of Bondowoso Regency. Zakat plays a strategic role in promoting social justice and empowering the Muslim community economically. Therefore, zakat governance must align with Islamic principles and financial reporting standards, such as PSAK 109. This research adopts a descriptive qualitative approach, using data collection methods such as observation, in-depth interviews, and documentation. Data validity was ensured through triangulation techniques. The findings reveal that in terms of effectiveness, BAZNAS Bondowoso has successfully collected zakat from the formal sector (eg, civil servants), although it has not yet optimized collection from the informal sector. Regarding transparency, BAZNAS regularly publishes general financial reports; However, a digital system that allows individual zakat contributors to track their donations in real-time is still lacking. Accountability is relatively well-maintained through quarterly financial reporting, internal verification, external audits, and supervision by the Sharia Supervisory Board (DPS). Nevertheless, several PSAK 109 elements—such as the Notes to Financial Statements (CaLK) and disclosure of accounting policies—have not been fully implemented. This study recommends the development of a digital reporting system, expansion of zakat contributor bases in the informal sector, and enhancement of monitoring and mentoring for productive zakat programs. These steps are expected to improve the overall effectiveness, transparency, and accountability of zakat management.
Co-Authors Ade Rani Aprillia Agung Ivan Firdaus Animah Animah Arik Susbiyani Aspirandi, Rendy Mirwan Cahyani, Winda Nur Citraningrum, Dina Merdeka Desi Wahyu Asriyani Dhea Resita Dewi Dinda Mustika Putri Dino Angga**, Budi Santoso* DWI CAHYONO F.A, Ibna Kamilia Ferdian Nugroho Fiel Afroh, Ibna Kamilia Firdaus, Agung Ivan Gardina Aulin Nuha Intania Pramaiswari Puteri Ismi Darojatul Ula Kamelia Fiel Afroh, Ibna M. Dimas Alfansyah K MAHENDRATA, GENTA Moh. Halim Moh. Halim Muharom, Lutfi Ali Nia Amelia Damayanti Norita Citra Yuliarti, Norita Citra Novia Nurlailatul Qomar Nuha, Gardina Aulin Nur Chatib, Novi Dian Probowulan, Diyah Puteri, Intania Pramaiswari Qomar, Novia Nurlailatul Raudatul Farihah Riyanto Setiawan Suharsono Riyatul Hasanah Safitri, Jasmine Istiva Salsabila Fatimatuzzahro SYAHFRUDIN ZULKARNNAENI, ACHMAD Umaroh, Dwi Dian Naefatul Wiwik Puji Andriani Yanti, Riska Linda Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati