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All Journal Jurnal Ekonomi Kuantitatif Terapan Infestasi Neo-Bis Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan AFEBI Accounting Review JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Aplikasi Akuntansi Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Economic Development Analysis Journal
Muhammad Syam Kusufi
Universitas Trunojoyo Madura
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura) Noer Panca Mutawwab; Mohamad Djasuli; Muhammad Syam Kusufi
AFEBI Accounting Review Vol. 2 No. 2 (2017): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.89

Abstract

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief  and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on  the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)
Budget Communication, Final Authority, And Negotiation On Budgetary Proposal : An Experimental Study Muhammad Syam Kusufi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.6670

Abstract

This study aims to investigate the relation between budget communication, final authority and negotiation on budget setting which analyzed by Agency Theory. This research used 2x3 between subject experimental design of budget communications and final authority treatments. The results of this study show that less slack is created when budget proposal requires a factual assertion, but it’s not when manager not requires factual assertion. Meanwhile, in final authority condition, manager creates budget slack more when they have final authority than owner’s authority. This study show an evidence that there is no significant interaction between budget communication and final authority in creating budget slack. Additionally, this study finds that negotiation can influence manager’s performance although it’s measured by budget slack or output of production. Negotiation can reduce budget slack. The performance test (which is measured by ability of manager to make product) show that as a whole is not have difference significantly. Meanwhile, for budget slack show that slack in No Factual Assertion treatment is higher than Factual Assertion treatment. Keywords: Participative Budgeting, Budget Communication, Final Authority, Negotiation, Budget Slack, Manager’s Performance.
Projections of Regional Macroeconomic Conditions using the Univariate Forecasting Method Inayati Nuraini Dwiputri; Muhammad Syam Kusufi; Albertus Girik Allo
Economics Development Analysis Journal Vol 8 No 3 (2019): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v8i3.30188

Abstract

The prediction of future macroeconomic conditions is needed by the government to carry out the planning and budgeting. This study predicts macro indicators in Hulu Sungai Utara Regency in the period 2017-2022. The method used is univariateforecasting, which includes the ARIMA model, exponential smoothing, and exponential smoothing with trend adjustment. The macroeconomic indicators used in this study are real Gross Domestic Regional Product (GDRP), economic growth, unemployment rate, and income distribution. The results of the analysis show that Brown's forecasting model is predicted that the real GDRP value tends to increase, forecasting results using a simple model on economic growth and the ARIMA (0.0,0) model on the unemployment rate, had predicted tends to be constant. And, the prediction of income distribution with the Holt model tends to increase. Keywords: macroeconomic, univariate, forecasting, ARIMA, exponential smoothing JEL Classification: E0, O1, C0
Analisis Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (Studi pada Kantor Samsat Kabupaten Sumenep) Silli Sartika Sari; Khy'sh Nusri Leapatra Chamalinda; Muhammad Syam Kusufi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.20618

Abstract

Abstrak - Penelitian ini memiliki tujuan untuk menguji pengaruh kesadaran wajib pajak, sanksi administrasi, tingkat penghasilan dan sistem SAMSAt drive thru terhadap kepatuhan wajib pajak dalam membayar Pajak Kendaraan Bermotor (PKB) pada Kantor Bersama SAMSAT Kabupaten Sumenep. Penelitian ini menggunakan metode kuantitaf, data yang di gunakana berupa data primer. Data yang digunakan Penelitian ini diperoleh dengan menyebar kuesioner kepaada 100 sample Wajib Pajak Kendaraaan Bermotor yang terdaftar di Kantor Bersama SAMSAT Kabupaten Sumenep menggunakan metode kuantitatif. Metode pengambilan sampeel menggunakan accidental sampliing. Teknis analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis regresi menunjukkan bahwasanya kesadaran wajib pajak, sanksi administrasi dan sistem samsat drive-thru berpengaruh berpengaruh positif terhadap kepatuhan pajak kendaraan bermotor sedangkan tingkat penghasilan tidak berpengaruh signifikan terhadap kepatuhan pajak kendaraan bermotor tidak berpengaruh signifikan terhadap kepatuhan pajak kendaraan bermotorKata Kunci: Kesadaran Wajib Pajak, Sanksi Administrasi, Tingkat Penghasilan, Sistem SAMSAT drive thru dan Kepatuhan Wajib Pajak Abstrak - This study aims to examine the effect of taxpayer awareness, administrative sanctions, income levels and the SAMSAt drive thru system on taxpayer compliance in paying Motor Vehicle Tax (PKB) at the Joint Office of SAMSAT Sumenep Regency. This study uses quantitative methods, the data used is primary data. The data in this study were obtained by distributing questionnaires to 100 samples of motorized vehicle taxpayers registered at the Joint Office of SAMSAT Sumenep using quantitative methods. The sampling method uses accidental sampling. The data analysis technique used in this study is multiple linear regression. The results of the regression analysis show that taxpayer awareness, administrative sanctions and the drive-thru samsat system have a positive effect on motor vehicle tax compliance while the level of income has no significant effect on motor vehicle tax compliance has no significant effect on motor vehicle tax compliance.Keywords: Taxpayer Awareness, Administrative Sanctions, Income Level, SAMSAT Drive Thru System and Taxpayer Compliance.
Lapor SPT Melalui E-Filing Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di Lingkungan Perguruan Tinggi Chamalinda, Khy'sh Nusri Leapatra; Kusufi, Muhammad Syam; Faisol, Imam Agus; Hakim, Tito IM Rahman; Gitayuda, M. Boy Singgih; Lutfia, Citra; Rohma, Frida Fanani; Zulfatillah, Auliya; Listiana, Yufita
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): Maret 2024 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v4i2.541

Abstract

Kegiatan pengabdian ini dilaksanakan atas kerjasama antara Tax Center Fakultas Ekonomi dan Bisnis (FEB) Universitas Trunojoyo Madura bersama KPP Pratama Bangkalan serta Relawan Pajak 2024. Tujuan kegiatan adalah memberikan pendampingan pelaporan SPT Tahunan melalui e-filing kepada Wajib Pajak agar dapat memenuhi kewajiban perpajakannya dengan baik. Jumlah Wajib Pajak yang memanfaatkan kegiatan ini merupakan Dosen di lingkungan Fakultas Hukum dan Fakultas Pertanian Universitas Trunojoyo Madura sebanyak 40 orang. Wajib pajak tersebut telah melaksanakan kewajiban perpajakannya dengan melaporkan SPT Tahunan melalui e-filing secara tepat waktu, yakni sebelum 31 Maret.Tidak hanya pelaporan SPT, kegiatan ini juga sebagai bentuk dukungan kepada pemerintah dalam hal pemadanan NIK-NPWP. Kendala yang umumnya dihadapi Wajib Pajak adalah kurang mehamami penggunaan e-filing. Alasan pentingnya pendampingan ialah untuk memudahkan Wajib Pajak melaporkan SPT Tahunan melalui e-filing. Wajib pajak merasa terbantu dan puas dengan hadirnya kegiatan pendampingan SPT Tahunan ini, beberapa kendala yang dihadapi saat pendampingan dapat teratasi dengan baik. Wajib Pajak juga memberikan berharap pendampingan SPT Tahunan ini dapat dilaksanakan secara berkelanjutan.
Cash Assistance Program and Consumption Pattern Among Indonesians Inayati Nuraini Dwiputri; Muhammad Syam Kusufi; Ilyas Ilyas
Jurnal Ekonomi Kuantitatif Terapan 2023: Vol. 16, No. 2, Agustus 2023 (pp.187-360)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2023.v16.i02.p02

Abstract

Poverty and households’ economic fragility have been a concern among Indonesian, and the government has addressed this issue by granting a cash assistance program. There will be some effects related to the program. Therefore, this study identifies the effect of cash assistance program on consumption changes among Indonesian as the measurement for public welfare. This paper can be a reference to determine the nexus between transfers and attempting to improve public welfare. This study used Indonesian Family Life Survey (IFLS) as longitudinal datal, and controlled the respondent’s characteristics and adopted the fixed effect at the village level as an estimation technique. The results reveal that, generally, there was a decline in food expenditure that is followed by changing consumption behavior among Indonesian, and the cash assistance program has contributed remarkably to this change. The finding also notes that the objectives of the cash assistance program have not been appropriately achieved as predicted. JEL Classification: H24, I38, O21
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Sarjana Akuntansi Terhadap Pemilihan Karir Sebagai Konsultan Pajak (Studi Empiris Pada Mahasiswa Akuntansi Feb Utm) Ramadhani, Rizki Amalia; Kusufi, Muhammad Syam
Neo-Bis Vol 13, No 2 (2024): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v13i2.28907

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pertimbangan pasar kerja, penghargaan finansial, motivasi, minat, pengatehuan perpajakan, dan kompetensi berpengaruh terhadap karir sebagai konsultan pajak. Penelitian ini menggunakan pendekatan penelitian kuantitatif. Pada penelitian ini data diperoleh dari kuisioner yang diisi oleh mahasiswa Program Studi Akuntansi S1 Universitas Trunojoyo Madura berjumlah 94 orang. Metode yang digunakan untuk menentukan sampel adalah metode purposive sampling. Teknik pengambilan data dengan menggunakan kuesioner. Teknik analisis data yang digunakan adalah SEM-PLS dengan bantuan software Smart-PLS 3.0. Hasil penelitian ini menunjukkan bahwa : (1) variabel pertimbangan pasar kerja tidak berpengaruh signifikan tehadap karir sebagai konsultan pajak. (2) variabel penghargaan finansial tidak berpengaruh signifikan tehadap karir sebagai konsultan pajak. (3) variabel motivasi tidak berpengaruh signifikan tehadap karir sebagai konsultan pajak. (4) varibel minat berpengaruh signifikan tehadap karir sebagai konsultan pajak. (5) variabel pengetahuan perpajakan berpengaruh signifikan tehadap karir sebagai konsultan pajak. (6) variabel kompetensi berpengaruh signifikan tehadap karir sebagai konsultan pajak.
Co-Authors Albertus Girik Allo Ardi Hamzah Atina Maskurotin Auliya Zulfatillah Chamalinda, Khy'sh Nusri Leapatra Citra Lutfia Dewi Ika Rahmawati Erfan Muhammad Frida Fanani Rohma Hakim, Tito IM. Rahman Ilyas Ilyas Imam Agus Faisol Inayati Nuraini Dwiputri Khy'sh Nusri Leapatra Chamalinda Listiana, Yufita M. Boy Singgih Gitayuda M. Nizarul Alim Mohamad Djasuli Noer Panca Mutawwab Ramadhani, Rizki Amalia Silli Sartika Sari Yudhanta Sambharakreshna