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All Journal Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Journal of Accounting and Investment Jurnal Mirai Management Jurnal Akuntansi dan Pajak EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Islamic Accounting and Tax (JIATAX) Muria Jurnal Layanan Masyarakat JRABA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Academic Journal Perspective : Education, Language, and Literature JIPkM Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Ardhi: Jurnal Pengabdian dalam Negri
Nurul Herawati
Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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Tafsir Perilaku Etis Menurut Mahasiswa Akuntansi Berbasis Gender Sari, Riza Sofia Nova; Zuhdi, Rahmat; Herawati, Nurul
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.974 KB)

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Abstract: Interpretation of Accounting Students Ethical Behaviour based on Gender. The aim of this study is to unearth the understanding of accounting student about ethics, both male and female. This study uses qualitative approach through hermeneutics. Data collection techniques used are interview, observation, and documentation. The analysis is based on data from 6 informants Result of the study shows that the interpretation of ethical behavior is similar between male and female accounting student. However, the understanding in ethics application in behavior is not the same between male and female accounting students. In general, female student has a better interpretation than that of male student. Abstrak: Tafsir Perilaku Etis Menurut Mahasiswa Akuntansi Berbasis Gender. Penelitian ini bertujuan untuk mengetahui bagaimana tafsir perilaku etis menurut Mahasiswa dan Mahasiswi Akuntansi. Penelitian ini merupakan penelitian kualitatif dengan pendekatan hermeneutika. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Informan yang digunakan sebanyak 6 orang. Hasilnya menunjukkan bahwa mahasiswa dan mahasiswi Akuntansi mempunyai penafsiran yang serupa atas konsep etika. Ditemukan pula bahwa mahasiswi Akuntansi memiliki penafsiran yang berbeda dan lebih baik dibandingkan dengan Mahasiswa Akuntansi terhadap etika.
MALPRAKTEK PEMOTONGAN DAN PEMUNGUTAN PAJAK OLEH BENDAHARAWAN PEMERINTAH Ratnafuri, Kiki; Herawati, Nurul
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract. Tax Collection and Cutting Malpractice by Government Chamberlain. This study aims to investigate the implementation and collection of tax cuts by the Government Chamberlain-as one of the potential sources of the increase in tax revenue. This study used descriptive qualitative approach. The object of research was the Government Chamberlain Education Department of Kabupaten Bangkalan. Tax regulations that were used to analyze in this study are tax regulationsfor that year. Data was obtained by unstructured interview, observationand documentation study. The results showed that the implementation of cuts and tax collections made by the Chamberlain at the Department of Education Bangkalan was still not optimal and did not comply with tax regulations.Abstrak. Malpraktek Pemotongan dan Pemungutan Pajak oleh Bendaharawan Pemerintah. Penelitian ini bertujuan untuk meneliti pelaksanaan pemotongan dan pemungutan pajak oleh Bendaharawan Pemerintah—sebagai salah satu sumber potensial dalam peningkatan penerimaan pajak. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Objek penelitiannya adalah Bendaharawan Pemerintah Dinas Pendidikan Kabupaten Bangkalan. Ketentuan perpajakan yang digunakan untuk menganalisis dalam penelitian ini adalah ketentuan perpajakan yang berlaku pada tahun tersebut. Sumber data yang digunakan adalah wawancara tidak terstruktur, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan pemotongan dan pemungutan pajak yang dilakukan oleh Bendaharawan pada Dinas Pendidikan Kabupaten Bangkalan masih belum optimal dan tidak sesuai dengan ketentuan perpajakan yang berlaku.
PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING Arif, Moh Lutfi Saiful; Aulia, Robiatul; Herawati, Nurul
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Persepsi Mahasiswa Akuntansi tentang Praktik Creative Accounting. Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi tentang praktik creative accounting ditinjau dari teori etika bisnis. Penelitian ini dilakukan dengan metode kualitatif deskriptif. Data diperoleh melalui wawancara dengan 5 mahasiswa akuntansi Fakultas Ekonomi Universitas Trunojoyo Madura sebagai informan kunci. Hasil wawancara tentang creative accounting kemudian dianalisis dengan teori etika bisnis. Hasil penelitian ini menunjukkan bahwa creative accounting tidak dapat diterima dari teori etika deontologi, teori etika utilitarianisme, dan teori etika egoisme etis. Mahasiswa juga menganggap bahwa creative accounting adalah perbuatan yang tidak etis. Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.
Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya Arestanti, Martana Arrazaqu; Herawati, Nurul; Rahmawati, Emi
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.788 KB) | DOI: 10.18196/1201

Abstract

This study aims to examine the influence of individual factors (perception of the importance of ethical and social responsibility; machiavellianism; ethical reasoning) toward ethical decision making of tax consultants. This study used 50 tax consultants as the study samples in Tax Consultant Office in Surabaya. The method of data analysis using regression analysis. This study reveals perception of the importance of ethical and social responsibility have positive influence toward ethical decision making by tax consultant, machiavellianism have negative influence toward ethical decision making by tax consultant and ethical reasoning have positive imfluence toward ethical decision making. The implication of this study is a person who has a high perception of the importance of ethical and responsibility supporting that person to conduct ethical decision making. The General Director of Taxation or the official which is delegated in issuing tax practical license needed to conduct a machiavellianism trait test from tax consultant itself. Besides, it also takes to be ensured that the tax consultant who have had the licence is an individual who has a high moral maturity (post conventional stage), so that the possibilities will be less to approve the non-ethical act and more independent in decision making which is related to ethical dilemma.
Pajak Parkir Rumahan: Potensi Pendapatan Asli Daerah yang Dipandang “Sebelah Mata” Faridah Inayati; Achdiar Redi Setiawan; Nurul Herawati
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i2.1406

Abstract

The purpose of this study to search, explore, unravel the reality and the awareness of the business tax payer home park in Sidoarjo. The research approach used qualitative research method of phenomenology. Qualitative method was chosen since this study need intensive effort to explore the reality. The informant of this research consist of the tax authorities and business owners. The results of this study indicate that business owners whose a resident parking as Perda No. 8 Tahun 2011 about parking didn’t know well that the bussines is the object of the parking tax and have obligation to pay such taxes. Beside it, the tax authorities which are extension agents and tax inspectors will also underestimate the bussines from this sector looked have not worked optimally regarding socialization.
TAFSIR PERILAKU ETIS MENURUT MAHASISWA AKUNTANSI BERBASIS GENDER Riza Sofia Nova Sari; Rahmat Zuhdi; Nurul Herawati
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.974 KB) | DOI: 10.18202/jamal.2012.04.7149

Abstract

Abstract: Interpretation of Accounting Students Ethical Behaviour based on Gender. The aim of this study is to unearth the understanding of accounting student about ethics, both male and female. This study uses qualitative approach through hermeneutics. Data collection techniques used are interview, observation, and documentation. The analysis is based on data from 6 informants Result of the study shows that the interpretation of ethical behavior is similar between male and female accounting student. However, the understanding in ethics application in behavior is not the same between male and female accounting students. In general, female student has a better interpretation than that of male student.Abstrak: Tafsir Perilaku Etis Menurut Mahasiswa Akuntansi Berbasis Gender. Penelitian ini bertujuan untuk mengetahui bagaimana tafsir perilaku etis menurut Mahasiswa dan Mahasiswi Akuntansi. Penelitian ini merupakan penelitian kualitatif dengan pendekatan hermeneutika. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Informan yang digunakan sebanyak 6 orang. Hasilnya menunjukkan bahwa mahasiswa dan mahasiswi Akuntansi mempunyai penafsiran yang serupa atas konsep etika. Ditemukan pula bahwa mahasiswi Akuntansi memiliki penafsiran yang berbeda dan lebih baik dibandingkan dengan Mahasiswa Akuntansi terhadap etika.
PENELITIAN PENGHINDARAN PAJAK DI INDONESIA Nurul Herawati; Rahmawati Rahmawati; Bandi Bandi; Doddy Setiawan
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6006

Abstract

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis (Hesford, Lee, Stede, Young, 2007). The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies were ETR, Current ETR, and ETR Cash. The tax avoidance research citation rate reached 163 in the observation period and 67% of the articles received citations. The most cited topics are antecedents of corporate governance, company size, liquidity, leverage, and earnings management.PENELITIAN PENGHINDARAN PAJAK DI INDONESIA
“Akuntansi Luar Kepala” dan “Sederhana” ala UMKM Batik Tanjung Bumi yang Sarat Nilai Religiusitas dan Kesalingpercayaan (Sebuah Studi Etnografis) Thera Arena; Nurul Herawati Herawati; Achdiar Redy Setiawan
InFestasi Vol 13, No 2 (2017): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i2.3510

Abstract

This study aims to determine the meaning of "accounting" version of UMKM Batik Tanjung Bumi. This research is part of the effort to photograph the practice of "accounting" which actually happened at Batik Tanjung Bumi UMKM by photographing the cultural side where the existence of UMKM. The main highlight is the culture of Tanjung Bumi people who have been embedded such as mindset (lifestyle), lifestyle, daily habits, and beliefs that are adopted. This research uses ethnographic method conducted in Tanjung Bumi Subdistrict Bangkalan Madura. The results show first, the accounting practices of entrepreneurs style of SMEs is "accounting outside the head." philosophy influenced by religious culture that "sustenance is not a mathematical thing to be reckoned with"; and accounting is interpreted in the form of "mutual trust". Second, the model of "accounting" ala UMKM Batik Tanjung Bumi is "simple accounting" which is interpreted by the reflection of entrepreneurship style of UMKM which is not the same as conventional principle. The results of this study contribute that in practice, has been born entrepreneurial accounting in Batik UMKM Tanjung Bumi. Accounting model that is formed and inseparable from local culture.  Penelitian ini bertujuan untuk mencari pemaknaan “akuntansi” ala UMKM Batik Tanjung Bumi. Penelitian ini bagian dari upaya memotret praktik “akuntansi” yang senyatanya terjadi di UMKM Batik Tanjung Bumi dengan memotret sisi budaya tempat keberadaan UMKM tersebut. Sorot utamanya pada budaya intristik masyarakat Tanjung Bumi yang sudah tertanam seperti pola pikir (Mindset), gaya hidup, kebiasaan sehari-hari, dan kepercayaan yang dianut. Penelitian ini menggunakan metode etnografi yang dilakukan di Kecamatan Tanjung Bumi Kabupaten Bangkalan Madura. Hasil penelitian menunjukan pertama, praktik akuntansi ala pengusaha UMKM adalah “akuntansi luar kepala.” Filosofinya sarat budaya religius  bahwa “rezeki bukanlah matematika yang harus diperhitungkan”; dan akuntansi dimaknai dalam bentuk  “saling percaya.” Kedua,  model “akuntansi” ala UMKM Batik Tanjung Bumi adalah “akuntansi sederhana” yang  dimaknai dengan bentuk pencatatan versi pengusaha UMKM  yang tidak sama dengan kaidah ilmu akuntansi konvensioanal. Hasil penelitian ini memberikan konstribusi bahwa pada praktiknya, telah lahir akuntansi ala pengusaha di UMKM Batik Tanjung Bumi. Sebuah model akuntansi yang terbentuk dan tidak dapat dipisahkan dengan budaya setempat.
DAMPAK PENGHAPUSAN PAJAK PERTAMBAHAN NILAI PADA PEMBIAYAAN MURABAHAH TERHADAP KINERJA KEUANGAN BANK SYARIAH Rita Yuliana; Nurul Herawati
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.528

Abstract

The objective of this research is to explore the effect of Value-added Tax abolition to murabahah financing of syariah banks which refers to Tax Law No. 42 in 2009 and Finance Minister Regulation No. 251/PMK.011/2010. Using sequential data (2008:12-2012:12), this research tests financial performance: profitability and return on assets (ROA) of syariah banks, before and after the implementation of Tax Law No.42 in 2009 and the Financial Minister Regulation; and compare it to the conventional banks performance. The result suggests that there is a difference between murabahah financing before and after the implementation of the regulation. In addition, the results show that there is profitability difference between those before and after December 2010, but not for the ROA. The comparison of profitability and ROA between syariah and conventional banks shows the difference between the two.  The contribution of this research is to show that the Value-added Tax abolition policy has an effect on the syariah banks performance, but not yet aligned with the conventional banks. Hence, The Central Bank effort to align syariah and conventional banks still needs to be improved.
BAGAIMANAKAH PENAFSIRAN UJIAN KOMPREHENSIF MENURUT CIVITAS AKADEMIK UNIVERSITAS TRUNOJOYO? Robiatul Auliyah; Nurul Herawati; Aprillia Dwi Utami
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.492

Abstract

Comprehensive exam is compulsory for every student of accounting in order to be graduated from the school. From the academic data of 2007 to 2009, the number of student that failed from the comprehensive exam was increasing. This fact becomes the main reason for taking this study, hence, the main purpose of this study is to interpret comprehensive exam based on the understanding of the lecturers, alumni, and students of Trunojoyo University. Informants on this study consist of lecturers, alumni, and students. There are 8 informants that is used in this study, in which 3 of them are lecturers, 2 of them are students, and the other 3 are alumni. Furthermore, this study incorporates qualitative methodology with interpretive paradigm and also use phenomenology approach. The result of this study shows that all of the academic members have the same understanding on comprehensive exam. According to their understanding, comprehensive exam is a final exam which is based on the subjects of accounting department from the very first semester to the last semester. In addition, factors that support the success of student on the comprehensive exam are, first, the lecturer subjectivity in marking the student, even though not all lecturers are subjective while marking the student. Second is the psychological condition of the student during the comprehensive exam. Third is the level of understanding of the student itself on the accounting subjects that has been taken by the student.  The last is related to the time when the comprehensive exam took place in which has the same time with thesis examination.
Co-Authors Achdiar Redi Setiawan Achdiar Redy Setiawan Alya Zulfajriani Ana Sofia Aniyah, Shofinatul Aprillia Dwi Utami Bambang Haryadi Bandi Bandi, Bandi Bandi, Bandi Doddy Setiawan Emi Rahmawati Erawati, Turini Erfandi, Moh. Faiz Rahman Siddiq Faridah Inayati Faridatul Makhfudloh Ghifari Robby Maulana Hanif Yusuf Seputro Harjito, Yunus Imam Agus Faisol Khy’sh Nusri Leapatra Chamalinda Kiki Ratnafuri Kiki Ratnafuri Lastanti, Nadila Lyna Latifah Maharani, Syafrina Devi Martana Arrazaqu Arestanti, Martana Arrazaqu Moh Lutfi Saiful Arif Moh Lutfi Saiful Arif Natali, Mas Ayu Desvinta Nur Farahah Mohd Pauzi Nurul Lailia Khasanah Prasetyo, Haris Putri Anugrah Rahayu Putri Rukmana Sari Rahmat Zuhdi Rahmat Zuhdi Rahmawati Rahmawati Rayhan Fachri Azhari Rachmadan Rina Lindayanti Risca Novita Sari Rita Yuliana Rivanti, Nabilla Riza Sofia Nova Sari Riza Sofia Nova Sari Robiatul Aulia Robiatul Aulia Robiatul Auliyah Robiatul Auliyah Sari, Putri Rukmana Saskya Widya Aqila Siddiq, Faiz Rahman Siti Anisa Asyfari Sudarwati Sudarwati Sukma Fiftyasari Syah, Sultan Thera Arena Titiek Puji Astuti Triswanti Triswanti Virizky Agustin Rambe Wahyu Romadhoni Riawan Wanda Latipah Wati, Nova Dwi Medya Widi Hariyanti Wulandari, Anis