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All Journal Vokasi: Jurnal Riset Akuntansi Riset Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian Mandiri West Science Business and Management National Multidisciplinary Sciences West Science Accounting and Finance Ulil Albab
Achmad Syahfrudin Zulkarnnaeni
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 Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Penerapan Good Corporate Governance, Total Asset Turn Over dan Kepemilikan Institusional terhadap Kinerja Keuangan Perusahaan Dita Silfana Dewi; Arik Susbiyani; Achmad Syahfrudin
International Journal of Social Science and Business Vol. 3 No. 4 (2019): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.21642

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Penerapan Good Corporate Governance, Total Asset Turn Over dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Penelitian ini dilakukan dengan menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang menjadi peserta dalam Corporate Governance Perception index (CGPI) periode 2015-2017 yang dilakukan oleh (The Indonesian Institute for Corporate Governance (IICG) berupa skor pemeringkatan Corporate Governance Perception Index (CGPI). Metode analisis data yang digunakan adalah metode analisis regresi linier berganda. Uji hipotesis yang digunakan adalah uji t, uji F dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Good Corporate Governance dan Kepemilikan Institusional berpengaruh terhadap Kinerja Keuangan Perusahaan, sedangkan Total Asset Turn Over tidak berpengaruh terhadap Kinerja Keuangan Perusahaan.
Upaya Pelaporan Pajak menggunakan Model Perhitungan Final dan Pembukuan Anistiana Amaliyatus; Dyah Probowulan; Achmad Syahfrudin; Dwi Cahyono
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.2794

Abstract

This study aimed to make tax reporting easier for taxpayers and save taxes with alternative tax reporting models according to the rules in the SPT. This research method is descriptive qualitative. The data analysis method used is descriptive analysis method. The results showed that the benefits obtained by UD Sofyan Jaya when using the payment bookkeeping and tax reporting method were much smaller, so that they could save and increase profits. In conclusion, the bookkeeping method is much more profitable for UD Sofyan Jaya in paying and reporting taxes compared to the final calculation method. Keywords: Bookkeeping, Final Calculation, Tax Reporting
SOSIALISASI PERPAJAKAN SPT TAHUNAN 2021 WAJIB PAJAK PRIBADI UNTUK MENINGKATKAN KEPATUHAN TAAT PAJAK DI SMA MUHAMMADIYAH 3 JEMBER Achmad Syahfrudin Zulkarnnaeni; Fitriana Putri
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 5: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.431 KB)

Abstract

Manfaat pajak dapat dirasakan bagi masyarakat Indonesia dengan adanya pembangunan infrastruktur dalam setiap pembangunan yang dilakukan pemerintah untuk dapat meningkatkan kesejahteraan dan perekonomian di Indonesia juga untuk pembelanjaan bagi anggaran pemerintah lainnya. Akan tetapi hal ini akan lebih terwujud dengan adanya kepatuhan pelaporan pajak bagi setiap wajib pajak yang sudah terdaftar dalam Nomor Pokok Wajib Pajak (NPWP). Salah satu layanan online unggulan DJP adalah layanan pelaporan surat pemberitahuan (SPT) tahunan kendatipun masa secara daring. E-filing adalah layanan pelaporan pemberitahuan online dan tahunan (SPT). Kerjasama yang terjalin dengan pihak Direktorat Jenderal Pajak yang telah mengadakan kegiatan yang sangat bermanfaat bagi mahasiswa dalam membantu masyarakat melaporkan SPT Tahunannya. Kemudian kepada pihak Civitas Akademika Universitas Muhammadiyah Jember khususnya Tax Center yang membantu terselenggaranya kegiatan pengabdian masyarakat ini. Metode pengabdian masyarakat ini menggunakan ceramah offline, praktik dan diskusi melalui media online dengan aplikasi Zoom Meeting.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan, dan Persepsi Keamanan terhadap Minat Menggunakan Financial Technology pada Aplikasi Dana Siti Umul Khoiriyah; Achmad Syahfrudin Zulkarnnaeni; Moh Halim
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.950

Abstract

This study aims to determine the effect of perceived benefits, perceived convenience, and perceived security on interest in using financial technology through e-wallet with the DANA application in Ajung District. The population used in this study is online and physical stores that use e-wallet with the DANA application as many as 53 shops in Ajung District. The sample in this study was selected using a purposive sampling technique. Shops that were sampled were 48 online stores and physical stores. The number of questionnaires distributed in this study were 53 questionnaires with 48 questionnaire data that could be processed. The data analysis technique used multiple linear regression analysis. Based on the results of the analysis and discussion, it shows that perceived benefits, perceived convenience, and perceived security have a positive effect on interest in using e-wallet with the DANA application. In addition, the results of the study partially show that the perceived benefits, perceived convenience, and security perceptions have an effect on interest in using e-wallet with the DANA application.
Pengaruh E-Commerce, Digital Payment Dan Penggunaan Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Untuk Berwirausaha: (Studi Kasus pada Mahasiswa S1 Akuntansi Angkatan 2018 Universitas Muhammadiyah Jember) Oktaviana Fensi Anggraeni; Moh Halim; Achmad Syahfrudin Zulkarnnaeni
National Multidisciplinary Sciences Vol. 1 No. 5 (2022): Proceedings NDAAF 2022
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.211 KB) | DOI: 10.32528/nms.v1i5.226

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh E-Commerce, Digital Payment dan penggunaan Sistem Informasi Akuntansi terhadap pengambilan keputusan untuk berwirausaha. Penelitian ini menggunakan metode kuantitatif, pengumpulan data yang digunakan dalam penelitian ini dengan menyebarkan kuesioner mengunakan Googleform. Data dianalisis menggunakan IBM SPSS Statistics 25. Populasi pada penelitian ini adalah seluruh Mahasiswa S1 Akuntansi Angkatan 2018 yaitu sebanyak 81 responden. Sampel dalam penelitian ini adalah 81 responden sesuai dengan jumlah populasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan Purposive Sampling. Variabel dalam penelitian ini adalah Pengaruh E-Commerce, Digital Payment, Sistem Informasi Akuntansi terhadap pengambilan keputusan untuk berwirausaha. Hasil penelitian menunjukkan bahwa kedua variabel secara parsial yaitu E-Commerce, Digital Payment berpengaruh positif dan signifikan terhadap keputusan untuk berwrausaha dapat dibuktikan nilai t-hitung sebesar (2,569), (7,026) atau > 1,665 yang berarti berpegaruh positif dan nilai signifikansinya sebesar (0,012), (0,000) atau < 0,05. Sedangkan hasil penelitian pada variabel Sistem Informasi Akuntansi menunjukkan bahwa secara parsial tidak berpengaruh positif dan berpengaruh signifikan tehadap keputusan untuk berwi-rausaha yang dapat dibuktikan nilai t-hitung sebesar (-3,294) atau < 1,665 dan nilai signifikansinya berpengaruh positif yang dibuktikan nilai sebesar (0,001) atau < 0.05).
DETERMINAN KUALITAS PELAPORAN KEUANGAN DAN KONSEKUENSI EKONOMINYA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING Riyanto Setiawan Suharsono; Achmad Syahfrudin Zulkarnnaeni; Ayu Widia Lestari; Pratiwi Dwi Libriana
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22141

Abstract

This study aims to examine the determinants of financial reporting quality and its economic consequences with Good Corporate Governance (GCG) as an intervening variable. This research is a quantitative study that analyzes the relationship between determinants of financial reporting quality and its economic consequences with GCG as an intervening variable. The sample in this research is 108 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique uses a purposive sampling technique. The data analysis technique used in this study is path analysis. The results of the study show that there is a direct influence of the Determinant Factors and GCG on the quality of financial reporting. The results also show that there is a direct effect of GCG on information asymmetry. The results also show that there is an indirect influence of the Determinant Factor on the quality of financial reporting through information asymmetry. The indirect effect of GCG on the quality of financial reporting through information asymmetry was not found in this study.
Experimental Study of The Influence of Tax Knowledge and Tax Attitude on The Performance of Jember District Tax Volunteers Adilah Fauza; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.778

Abstract

This experimental research aims to fill the knowledge gap by investigating how taxation knowledge, and taxation attitudes through special treatment and intervention, as well as the provision of training, can affect the knowledge gap. and special interventions, as well as the provision of training whether it can affect the performance of tax volunteers and to prove empirically the differences in Tax Knowledge and Tax Attitude between the experimental group and control group. Theory of Planned Behavior used in this study and with the laboratory experiment model used in this study, the virtual laboratory is a laboratory experiment, the model used in this study, virtual laboratory is a laboratory experiment to be carried out using existing technology. laboratory experiment to be carried out using existing technology, defined as a learning space for virtual experiments. Experimentation is the method used in this study, which is using the type of True Experiment, to be more precise, namely True Experiment Posttest Only Design with Random Assignment, this type of method as well as the novelty of the variables under This type of method as well as the novelty of the variables studied became novelty in this study. Research results, The results of this study indicate that there are differences in taxation knowledge and attitudes towards taxation between the taxation attitudes between the experimental group that received video treatment as training media and the control group that received video as a training media and the control group that did not receive any treatment.
Difference Test of Formal Compliance and Material Compliance in PBB-P2 Payment by Taxpayers in Bondowoso Regency Nova Rofikah; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.774

Abstract

Compliance in paying taxes is indispensable. Taxpayer compliance is an obligation or act of compliance in its obligation to pay taxes where taxpayers must fulfill all their tax obligations and rights. Compliance itself is divided into 2 parts, namely formal compliance and material compliance. The purpose of this study was to determine and analyze whether there is a difference between formal compliance and material compliance in PBB-2 payments in Bondowoso District. The research method used in this study is comparative research with a quantitative approach. This study will compare whether or not there is a difference between formal compliance and material compliance in Bondowoso District. This study used a sample of 3544 respondents who were taxpayers in Bondowoso Regency. This study used purposive sampling and used technical data analysis Normality Test, Homogeneity Test, Independent t-test (Mann-Whitney Test), testing was carried out using the SPSS Software program (Statistical Package For The Social Sciences) Version 21. The results of this study show that there is no difference between formal compliance and material compliance in PBB-P2 payments in Bondowoso District.
Determinants of PBB P-2 Compliance Level in Kendit Village, Kendit District, Situbondo District Nur Holifah; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.949

Abstract

Tax literacy is the ability to understand and access tax regulations, this means dealing with taxpayers who have knowledge, awareness and tax compliance. Compliance with the payment of Land and Building Tax in Kendit Village, Kendit District, Situbondo Regency, in this village there is still a lack of public awareness regarding PBB payments. This is proven by the need to be reminded of awareness regarding the time for PBB payments by the village which is enforced by the hamlet head of each hamlet, but when reminded they immediately pay. The first aim of this research is to find out the factors that influence the level of tax compliance literacy on taxpayer compliance. Earth and Buildings. Second, to find out the factors that influence Land and Building Taxpayers. The methodology used in this research is Tax Compliance theory. Tax complaints can be identified from tax compliance in registration, tax compliance in returning notification letters, tax compliance in calculating and paying unpaid taxes and tax compliance in settling arrears. So a Tax Complaint is when a taxpayer fulfills his or her tax obligations and rights. By using hypothesis testing with a significant value of 0.04 to test the findings, it is established that the degree of education affects the factors that determine the literacy level of Land and Building Tax compliance. This study's hypothesis testing with a significant value of 0.45 demonstrates how socioeconomic status affects the factors that determine the literacy level of Land and Building Tax compliance. Hypothesis testing with a significant value of 0.001 in this study demonstrates that taxpayer compliance impacts the factors that determine the literacy level of Land and Building Tax compliance. Through hypothesis testing, this study demonstrates that tax fines have an impact on the factors that determine the literacy level of Land and Building Tax compliance, with a significant value of 0.023. The study's conclusion, which is based on the data examining the effects of socioeconomic status, education level, taxpayer compliance, and tax sanctions on the compliance literacy of P2 Land and Building Taxpayers in Kendit Village, Kendit District, Situbondo Regency, demonstrates that compliance literacy levels rise in direct proportion to socioeconomic status, education level, taxpayer compliance, and tax sanctions.  
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)".
Co-Authors Adilah Fauza Agung Ivan Firdaus Ahmad Muzaki Anisa Widya Larasati Anistiana Amaliyatus Ayu Widia Lestari Bagus Alif Nugieanto Bagus Darmawan Putra Bela Anggardini Dita Silfana Dewi Diyah Probowolan DWI CAHYONO Dwi Cahyono Dyah Probowulan Fiel Afroh, Ibna Kamilia Fifi Fironika Anggraini Firdaus Nurul Hakim Fitriana Putri Halimatus Sa’diyah Moch Anas Kurniawan Moh Halim Moh. Halim Norita Cahya Yuliarti Nova Rofikah Novitasari Caesar Rizki Nur Holifah Oktaviana Fensi Anggraeni Pratiwi Dwi Libriana Probowulan, Diyah Riyanto Setiawan Suharsono Siti Umul Khoiriyah Susbiyani, Arik Vinando Bintang Yulinartati Yulinartati