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All Journal Jurnal Ilmiah Wahana Akuntansi International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Bisnis BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian Nasional (JPN) Indonesia National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Jurnal Pengabdian Nasional (JPN) Indonesia
Fiel Afroh, Ibna Kamilia
Fakultas Ekonomi, Universitas Muhammadiyah Jember, Jawa Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Matching NIK as NPWP on Taxpayer Compliance: Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Greater Bandung Bagus Darmawan Putra; Ibna Kamilia Fiel Afroh; Achmad Syahfrudin Zulkarnnaeni
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1394

Abstract

This study aims to determine the effect of NIK matching as NPWP on Taxpayer Compliance (PPh OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)". This study uses a quantitative method sourced from questionnaires. The population of this study is 90 employees. Sampling uses the census sampling method (saturated sampling), which is a sampling technique when all members of the population are used as samples. So the number of samples in this study is 90 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that the matching of NIK as NPWP has a positive and significant effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya). Based on the results of the t-test, it can be seen that the variable of matching NIK as NPWP was obtained t calculated >t table (5,806>1,987) sig. 0.001 <0.07. The result of the determination coefficient (R2) in this study is 0.031 or 3.1%, which means that taxpayer compliance is influenced by the matching of NIK as NPWP by 3.1%. The result of the multiple linear regression test in the variable of matching NIK as NPWP is 0.551, if the coefficient has a positive value, it means that it has a positive effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)".
Peran CSR Dalam Intervensi Inovasi Produk dan Orientasi Pasar Terhadap Kinerja Keuangan UMKM Kabupaten Jember Achmad Hasan Hafidzi; Ibna Kamilia Fiel Afroh
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.16953

Abstract

Latar Belakang: Berdasarkan data DISKOPUMKM tahun 2022 penyumbang terbanyak UMKM di Provinsi Jawa Timur adalah Kabupaten Jember. Namun disisi lain perkembangan UMKM di Kabupaten Jember menimbulkan permasalahan yakni dampak dari limbah kegiatan UMKM. Pelaku UMKM di Kabupaten Jember belum sepenuhnya menyadari bahwa memperhatikan lingkungan sekitar dapat memberikan manfaat terhadap kinerja keuangan UMKM. Selain itu permasalahan terkait dengan ketatnya persaingan UMKM di Kabupaten Jember, pelaku UMKM dituntut harus kreatif dalam berinovasi serta mampu menciptakan orientasi pasar yang lebih luas.Tujuan: Mengetahui peran CSR dalam intervensi inovasi produk dan orientasi pasar terhadap kinerja keuangan UMKM Kabupaten Jember.Metode Penelitian: Penelitian ini merupakan penelitian eksplanatori (explanatory research). Populasi yang digunakan pada penelitian ini adalah keseluruhan pelaku UMKM di Kabupaten Jember dan sampel 300 responden. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM).Hasil Penelitian: Hasil penelitian didapatkan bahwa inovasi produk dan orientasi pasar berpengaruh secara langsung terhadap CSR dan kinerja keuangan. Selain itu CSR berpengaruh positif terhadap kinerja keuangan UMKN. Terakhir, CSR memiliki peran sebagai partial mediation terhadap hubungan inovasi produk dan orientasi pasar terhadap kinerja keuangan UMKM.Keterbatasan Penelitian: Kecilnya scope pengambilan sampel merupakan keterbatasan dari penelitian ini, karena hanya dalam ruang lingkup UMKM yang ada di Kabupaten Jember.Keaslian/Novelty Penelitian: peran intervensi CSR yang diterapkan UMKM di Kabupaten Jember sebagai salah satu upaya dalam menjaga keberlangsungan UMKM di Kabupaten Jember.
Co-Authors Achmad Hasan Hafidzi Achmad Syahfrudin Zulkarnnaeni Annisa Bulan Jasmine Yuwono Aprilia Sartika Ari Sita Nastiti Arum Anggraini Atika Puspita Sari Ayu Dwi Nursida Bagus Darmawan Putra Bayu Wijayantini, Bayu Della Vera Andiny DWI CAHYONO Faizaturruhaniah Faizaturruhaniah Ipung Dwiansyah Muhammad Wahyu Lailur Rohman Murwanti, Retno Nabila Agustina Rais Nesca Aurelia Nindi Kumala Dewi Norita Citra Yuliarti, Norita Citra Odi Aldiansyah Raniah Nadhif Salsabilah Rendy Mirwan Aspirandi Rika Astutik Riyatul Hasanah Sartika, Aprilia Susbiyani, Arik Ubaidillah Perdana Putra Wahyu Eko Setianingsih Yulinartati Yulinartati Yulinartati Yulinartati