Article Per Year (5 Year)
p-Index From 2021 - 2026
3.138
P-Index
This Author published in this journals
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 The Es Economics and Entrepreneurship West Science Business and Management National Multidisciplinary Sciences West Science Accounting and Finance Journal Of Humanities Community Empowerment Mandalika Journal of Business and Management Studies Ulil Albab Jurnal Pengabdian Masyarakat Manage JIAI (Jurnal Ilmiah Akuntansi Indonesia) Mujtama’ Jurnal Pengabdian Masyarakat
Achmad Syahfrudin Zulkarnnaeni
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Peran Relawan Pajak terhadap Tingkat Kepatuhan Wajib Pajak Pribadi (Pph Pasal 21) yang Terdaftar di KPP Pratama Jember Bagus Alif Nugieanto; Diyah Probowolan; Achmad Syahfrudin
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i4.1460

Abstract

The role of tax volunteers on the compliance of private taxpayers registered at KPP Pratama Jember. This study aims to examine the effect of knowledge, skills, and responsibilities of tax volunteers on taxpayer compliance. This type of research is quantitative. The data used in this study are primary and secondary data. The sample used as the object of this research is 100 respondents who use the Non-Probability Sampling method. The research method used in this research consists of validity test, reliability test, multiple linear regression analysis, classical assumption test, hypothesis test, and coefficient of determination test. The results of the study state that knowledge has a significant effect on the level of taxpayer compliance. The results show that skills have a significant effect on the level taxpayer compliance. The results state that responsibility has a significant effect on the level taxpayer compliance.
Easily English Sentences Understanding by the Syntax Method in Class XI A of SMA Muhammadiyah 3 Jember Ageng Soeharno; Mohammad Thamrin; Edhi Siswanto; Achmad Syahfrudin Zulkarnnaeni
Journal Of Humanities Community Empowerment Vol. 3 No. 4 (2025): Journal of Humanities Community Empowerment
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jhce.v3i4.4681

Abstract

In this training, students are guided to understand sentences using the syntax method. Syntax is a framework of rules that describes how all well-structured sentences in a language can be generated from basic components (morphemes, words, and parts of speech). The depiction of the sentence construction framework here uses the Backus-Naur Form technique. Backus–Naur Form (BNF) is a formal metalanguage used to structure the syntax and rules of programming languages. Created in the late 1950s by American computer scientist John Backus, BNF serves as a regular notation that helps developers ensure that the code they write follows a specific set of rules, similar to grammar guidelines for everyday languages. This notation utilizes various symbols, such as square brackets, to indicate defined categories and terms, thus clearly describing the structure of the language. This training was attended by 17 male and female students of SMA Muhammadiyah 3 Jember, involving 4 resource persons. The training took place solemnly, emphasizing a sense of camaraderie to foster positive communication among participants. Evaluation results showed satisfactory results, with students improving their comprehension, spelling, and translation skills.
Peningkatan Literasi Keuangan tentang Cara Berinvestasi di Pasar Modal Berdasarkan Prinsip Syariah pada Pimpinan Daerah Aisyiyah Jember Achmad Syahfrudin Zulkarnnaeni; Hendra Kurniawan; Yesica Melinda; Putri Lintang Salsabila
Jurnal Pengabdian Masyarakat Manage Vol. 5 No. 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v5i2.1791

Abstract

Pasar Modal menurut Undang-undang No. 8 Tahun 1995 adalah kegiatan yang bersangkutan dengan Penawaran Umum dan Perdagangan Efek, Perusahaan Publik yang berkaitan dengan Efek yang diterbitkannya, serta lembaga dan profesi yang berkaitan dengan Efek. Pasar Modal (Capital Market) diartikan sebagai pasar untuk berbagai instrumen keuangan jangka panjang yang bisa diperjualbelikan, baik surat utang (obligasi), ekuitas (saham), reksadana, instrumen derivatif maupun instrumen lainnya. Pasar modal merupakan sarana pendanaan bagi perusahaan maupun institusi lain (misalnya pemerintah), dan sebagai sarana bagi kegiatan berinvestasi. Sehubungan dengan pasar modal tentu saja kita harus mengenal BEI (Bursa Efek Indonesia) sebagai pasar saham. Dengan diselenggarakannya ini dapat digunakan sebagai jembatan persiapan para peserta untuk menjadi investor yang berkualitas, meningkatkan jumlah peminat sebagai investor dibidang pasar modal dan edukasi menyeluruh tentang Investasi di Pasar Modal Indonesia
Mapping the Intellectual Structure of Institutional Voids Research in Entrepreneurial Economics Loso Judijanto; Munir Azhari; Humairoh Humairoh; Achmad Syahfrudin Zulkarnnaeni; Taswati Nova Wijayaningrum
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.989

Abstract

This study aims to map the intellectual structure and evolution of institutional voids research within the field of entrepreneurial economics using a bibliometric approach. Institutional voids, defined as the absence of market-supporting institutions, play a critical role in shaping entrepreneurial activities, particularly in emerging and developing economies. Despite the increasing volume of related studies, the literature remains fragmented and lacks a comprehensive synthesis. To address this gap, this study analyzes publications indexed in the Scopus database from 2000 to 2025, employing bibliometric techniques such as co-authorship analysis, citation analysis, and keyword co-occurrence using VOSviewer. The findings reveal that the research field is characterized by a fragmented collaboration structure, dominated by a limited number of influential scholars and institutions, with weak inter-cluster connections. Geographically, knowledge production is concentrated in developed countries such as the United States and the United Kingdom, while emerging economies are increasingly contributing but remain relatively peripheral. Thematic analysis shows that institutional voids serve as a central concept linked to key areas such as entrepreneurship, economic development, and institutional theory, with recent trends shifting toward sustainability, innovation, and inclusive development. This study contributes by providing a systematic and comprehensive overview of the intellectual landscape of institutional voids research, identifying major themes, influential works, and emerging research directions. The findings offer valuable insights for researchers, policymakers, and practitioners, particularly in understanding how institutional deficiencies influence entrepreneurial dynamics and how future research can be directed toward more integrated, interdisciplinary, and contextually relevant studies.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN WP OP DI LINGKUNGAN PEGAWAI SMA MUHAMMADIYAH 3 JEMBER Achmad Syahfrudin Zulkarnnaeni
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3242

Abstract

This study aims to investigate the factors influencing taxpayer compliance in the annual tax return reporting of individual taxpayers, with a specific focus on employees of SMA Muhammadiyah 3 Jember. The research identifies three main independent variables: tax knowledge, tax socialization, and the quality of tax services, which are suspected to affect taxpayer compliance as the dependent variable. This type of research utilizes a descriptive quantitative approach. Tax Knowledge refers to the understanding of the rights, obligations, and responsibilities held by each taxpayer. They need to be aware of the types of taxes that must be paid. The results of this study indicate that the variable of Tax Knowledge, with a t value of 7.958, is greater than the t table value of 0.312 and the significance value of 0.000 is less than 0.05, which shows that the application of Tax Knowledge has a positive and significant effect on Taxpayer Compliance. Tax socialization needs to be enhanced because the research findings show that the compliance level of Individual Taxpayers who report on time is still low (Nasution, 2024). In this context, cooperation between the government, especially the Directorate General of Taxes (DJP), and other parties such as organizations and educational institutions is crucial to expand access to information and tax socialization for the community. This study also shows that the t value of 4.370 is greater than the t table value of 0.312 and the significance value of 0.000 is less than 0.05, indicating that the variable of Tax Socialization has a positive effect on Taxpayer Compliance. Quality services can enhance taxpayer compliance in the reporting of the Annual Tax Return and provide a better understanding of tax rights and obligations. Taxpayer compliance refers to the extent to which they adhere to the applicable tax regulations. This is evidenced by research showing that the t value of 20.053 is greater than the t table value of 0.312 and the significance value of 0.000 is less than 0.05, meaning that the variable of Tax Services has a positive and significant effect on Taxpayer Compliance. Keywords: Tax Knowledge, Tax Socialization, Tax Services, Tax Compliance.
Optimalisasi Aktivasi Coretax 2026 melalui Program Pendampingan di Fakultas Teknik Universitas Muhammadiyah Jember Achmad Syahfrudin Zulkarnnaeni; Ageng Soeharno
Mujtama': Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Mujtama’ Jurnal Pengabdian Masyarakat
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/mujtama.v6i1.5443

Abstract

Optimalisasi Aktivasi Coretax 2026 melalui Program Pendampingan di Fakultas Teknik Universitas Muhammadiyah Jember dilatarbelakangi oleh rendahnya literasi pajak digital serta keterbatasan kemampuan teknis sivitas akademika dalam mengakses sistem perpajakan berbasis teknologi. Transformasi digital perpajakan menuntut tidak hanya kesiapan sistem, tetapi juga kesiapan pengguna dalam beradaptasi secara mandiri. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman, keterampilan teknis, serta mendorong perubahan perilaku menuju kepatuhan pajak digital. Metode yang digunakan meliputi sosialisasi, pelatihan berbasis praktik langsung (hands-on), pendampingan teknis (clinic session), serta evaluasi melalui pre-test dan post-test. Hasil menunjukkan peningkatan signifikan pemahaman peserta dan keberhasilan aktivasi akun secara mandiri. Lebih lanjut, program ini terbukti mampu membentuk kepercayaan diri dan kemandirian peserta dalam menggunakan sistem Coretax. Temuan penting menunjukkan bahwa keberhasilan implementasi sistem digital tidak hanya ditentukan oleh aspek teknologi, tetapi juga oleh strategi pemberdayaan pengguna (user empowerment) yang berkelanjutan. Kesimpulannya, model pendampingan berbasis edukatif dan teknis efektif dalam meningkatkan literasi, keterampilan, serta mendorong perubahan perilaku menuju kepatuhan pajak digital yang berkelanjutan.
Analysis of the Readiness of Accounting Standards to Address the Development of Digital Assets and Tokenization in the Blockchain-Based Economy Achmad Syahfrudin Zulkarnnaeni; Yentina Siregar; Rahayu Kusumawati; Sukriyah Sukriyah; Suseno Suseno
Mandalika Journal of Business and Management Studies Vol 4 No 2 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i2.495

Abstract

The rapid growth of blockchain technology has accelerated the emergence of digital assets and tokenization, creating significant challenges for existing accounting standards. This study aims to analyze the readiness of current accounting standards in addressing the development of digital assets and tokenization within the blockchain-based economy. A qualitative library research approach was employed by reviewing books, peer-reviewed journal articles, accounting standards, regulatory documents, and other relevant scientific publications. The collected literature was analyzed using content analysis to identify patterns, conceptual gaps, and emerging issues related to the recognition, measurement, classification, disclosure, and reporting of blockchain-based digital assets. The findings indicate that current accounting standards provide limited guidance for cryptocurrencies and remain insufficient to accommodate more complex blockchain innovations, including tokenized assets, decentralized finance, non-fungible tokens, and smart contract transactions. Significant inconsistencies persist across accounting practices due to the absence of comprehensive standards that reflect the economic substance of digital assets. This study concludes that existing accounting standards demonstrate moderate readiness and require substantial refinement to improve transparency, comparability, and reliability of financial reporting. The study contributes to the growing literature by providing recommendations for future accounting standard development that aligns with technological innovation and the evolving blockchain-based economy.
Co-Authors Adilah Fauza Afroh, Ibna Kamilia Fiel Ageng Soeharno 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 Dyah Probowulan Edhi Siswanto Fifi Fironika Anggraini Firdaus Nurul Hakim Fitriana Putri Halimatus Sa’diyah Hendra Kurniawan Humairoh Humairoh Loso Judijanto Moch Anas Kurniawan Moh. Halim Munir Azhari Norita Cahya Yuliarti Nova Rofikah Novitasari Caesar Rizki Nur Holifah Oktaviana Fensi Anggraeni Pratiwi Dwi Libriana Probowulan, Diyah Putri Lintang Salsabila Rahayu Kusumawati Riyanto Setiawan Suharsono Siti Umul Khoiriyah Sukriyah Sukriyah Susbiyani, Arik Suseno Suseno Taswati Nova Wijayaningrum Thamrin, Mohammad Vinando Bintang Yentina Siregar Yesica Melinda Yulinartati Yulinartati