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Ethic and the affecting factors: Insights from sharia accounting students Irma Istiariani
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5037

Purpose - The purpose of this study was to explore many factors that affect the accounting students’ ethics such as intellectual, emotional and spiritual quotients.Method - The data of this study were obtained from questionnaires. The sample consists of 90 Sharia Accounting students who studied at the FEBI UIN Walisongo. The sample was collected by purposive sampling method and it was analysed with SPSS. Result - The result shows that there are three factors affecting the students’ ethics. They are intelligence, emotional and spiritual quotients. The emotional and spiritual quotients have the positive effect on students’ ethics. The intelligence quotients has a negative effect on the students’ ethics.Implication - This study suggests to improve students’ emotional and spiritual quotients for better students’ ethics quality.Originality - This research is the first study that researched about the ethical students in Sharia Accounting students.

Creative accounting from an Islamic perspective: viewed from sadd al dzari’ah concept Irma Istiariani; Andi Sri Wahyuni; Farah Amalia
Journal of Islamic Accounting and Finance Research Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19963

Purpose - This study aims to determine how Islamic Perspective views creative accounting practices that have been happening in Indonesia if viewed from the Sadd Al dzari`ah ConceptMethod - The method used in this research is qualitative with a library research approach. The case discussed in this study is creative accounting conducted by many companies in Indonesia, as viewed from the Sadd Al dzari`ah Concept.Result - The results of this study shows that creative accounting practices in many companies in Indonesia are not follow Islamic perspectives if viewed from the Sadd Al dzari`ah Concept.Implication - This research emphasizes that management should always identify all creative accounting techniques to avoid the occurrence of creative accounting.Originality - Similar research related to creative accounting has been conducted. Still, the research about creative accounting has been widely reviewed from the Islam perspective, especially Sadd Al dzari`ah concept, which has never been done. This research contributes to how creative accounting practices are viewed from the Islamic prespective, especially from the Sadd Al dzari`ah concept.

Intervensi Gizi dan Edukasi Kesehatan Ibu Balita sebagai Strategi Penanggulangan Stunting di Desa Kembangarum Alfina Rahmatika; Abhista Narra Mahardika; Havivi Rizki Pratama; Sintya Ulfa; Marita Mutiara; Irma Istiariani; Nabila Khoirunnisa; M. Randy Maulana Hakim
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1712

Stunting remains a major health problem in Indonesia because it impacts child growth and the quality of human resources. Kembangarum Village, Mranggen District, Demak Regency, is an area with a relatively high prevalence of stunting. This community service activity aims to assess nutritional interventions and health education for mothers of toddlers as a strategy to overcome stunting. The community service method was carried out through collaboration between KKN UIN Walisongo Semarang students and Posyandu cadres, including the Provision of Supplementary Feeding (PMT) and balanced nutrition education through direct practice and interactive discussions. The results of the activity showed increased maternal involvement in managing nutrition and child development, as well as changes in healthier eating behaviors during the first 1,000 days of life. This intervention also strengthened social support between cadres, students, and the community. This community service activity is important as a cross-sectoral collaborative effort to reduce stunting and improve children's quality of life.

DAMPAK DIGITALISASI TERHADAP EFEKTIVITAS ADMINISTRASI PAJAK DI KPP PRATAMA SEMARANG BARAT Rika Koriyah; Risma Dwi Febriani; Sintiya Ulfa; Afiya Sofiya Rani; Febriana Raisyiah Andani; Umi Kholifah; Irma Istiariani
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 4 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i4.2025.1604-1613

Digitalisasi telah membawa perubahan signifikan dalam administrasi perpajakan, meningkatkan efisiensi, efektivitas, dan transparansi dalam pengelolaan pajak. Dengan penerapan teknologi seperti sistem berbasis cloud, e-Filing, e-Billing, dan analitik data besar memungkinkan wajib pajak untuk lebih mudah memenuhi kewajiban perpajakannya sekaligus meminimalkan risiko kesalahan dan kecurangan. Modernisasi sistem administrasi perpajakan juga berkontribusi dalam meningkatkan kepatuhan wajib pajak dengan memberikan akses yang lebih mudah dan cepat terhadap layanan perpajakan. Penelitian ini bertujuan untuk menganalisis dampak digitalisasi terhadap efektivitas administrasi perpajakan, dengan studi kasus di Kantor Pelayanan Pajak Pratama Semarang Barat. Metode penelitian yang digunakan adalah pendekatan kualitatif melalui studi literatur dan observasi langsung pelayanan perpajakan di KPP Semarang Barat. Hasil penelitian menunjukkan bahwa digitalisasi perpajakan tidak hanya meningkatkan efisiensi proses administrasi, tetapi juga memperkuat pengawasan terhadap kepatuhan wajib pajak melalui integrasi data dan teknologi analitik. Namun, terdapat beberapa tantangan dalam implementasi digitalisasi administrasi perpajakan, seperti perlunya infrastruktur teknologi yang memadai, keamanan data, serta edukasi bagi wajib pajak dan petugas pajak mengenai sistem digital. Oleh karena itu, pemerintah perlu terus melakukan inovasi, Peningkatan sistem keamanan, serta memberikan edukasi yang lebih luas kepada wajib pajak agar implementasi digitalisasi perpajakan berjalan dengan optimal.

The Effect of Tax Audits and Tax Collection on Tax Revenue (Case Study at KPP Semarang Barat in 2022) Zuliani Saputri; Irma Istiariani; Tri Widyastuti Ningsih
JEMAP Vol 9, No 2: Oktober 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i2.16150

This research aims to test the effect of tax audits and tax collection on tax revenues at KPP Pratama West Semarang in 2020. The first factor that influences tax revenue is tax audit. The higher the level of tax audit, the higher the level of tax revenue. The second factor that influences tax revenue is tax collection. The higher the level of tax collection, the higher the level of tax revenue. This type of research is quantitative hypothesis testing. The data used is primary data. The population in this study was 120 respondents from KPP Pratama West Semarang`s individual taxpayer. The sampling technique in this research used a saturated sampling technique. This method is where the entire population is sampled. This research data uses SPSS version 16 with multiple linear testing. The results of this research show that tax audits and tax collection have a partial and simultaneous effect on tax revenues at KPP Pratama West Semarang in 2020. For future research, it is recommended to incorporate a greater number of research variables.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak di KPP Pratama Semarang Barat pada tahun 2020. Faktor pertama yang memengaruhi penerimaan pajak adalah pemeriksaan pajak. Semakin tinggi tingkat pemeriksaan pajak, semakin tinggi pula penerimaan pajak. Faktor kedua yang memengaruhi penerimaan pajak adalah penagihan pajak. Semakin tinggi tingkat penagihan pajak, semakin tinggi pula penerimaan pajak.Penelitian ini merupakan penelitian kuantitatif dengan pengujian hipotesis. Data yang digunakan adalah data primer. Populasi dalam penelitian ini terdiri atas 120 wajib pajak orang pribadi di KPP Pratama Semarang Barat. Teknik pengambilan sampel yang digunakan adalah sampling jenuh, yaitu teknik penentuan sampel dengan menggunakan seluruh anggota populasi sebagai sampel. Data penelitian dianalisis menggunakan perangkat lunak SPSS versi 16 dengan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa pemeriksaan pajak dan penagihan pajak berpengaruh secara parsial maupun simultan terhadap penerimaan pajak di KPP Pratama Semarang Barat pada tahun 2020. Untuk penelitian selanjutnya, disarankan agar peneliti menambahkan lebih banyak variabel penelitian.

Ethic and the affecting factors: Insights from sharia accounting students Irma Istiariani
Journal of Islamic Accounting and Finance Research Vol. 2 No. 1 (2020)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5037

Purpose - The purpose of this study was to explore many factors that affect the accounting students’ ethics such as intellectual, emotional and spiritual quotients.Method - The data of this study were obtained from questionnaires. The sample consists of 90 Sharia Accounting students who studied at the FEBI UIN Walisongo. The sample was collected by purposive sampling method and it was analysed with SPSS. Result - The result shows that there are three factors affecting the students’ ethics. They are intelligence, emotional and spiritual quotients. The emotional and spiritual quotients have the positive effect on students’ ethics. The intelligence quotients has a negative effect on the students’ ethics.Implication - This study suggests to improve students’ emotional and spiritual quotients for better students’ ethics quality.Originality - This research is the first study that researched about the ethical students in Sharia Accounting students.

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