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All Journal Jurnal Bisnis dan Manajemen Infestasi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akademi Akuntansi (JAA) INNOVATION RESEARCH JOURNAL Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) DedikasiMU: Journal of Community Service Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) Riset Akuntansi (RISTANSI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Indonesian Vocational Research Journal Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen IJBLPS International Journal Multidisciplinary Journal of Accounting and Finance IJEFSD JIMEKA International Journal of Business, Law and Political Science
Nyimas Wardatul Afiqoh
Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Sadina Hapsarini Putri; Nyimas Wardatul Afiqoh
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5003

Abstract

This study aims to determine tax socialization, tax knowledge and tax sanctions on individual taxpayer compliance. The population in this study are all individual taxpayers registered who are registered KPP Pratama Gresik. Sampling uses random sampling method and the total sampleis 105 respondents. Show that tax socialization has no effect on individual taxpayer. Meanwhile, tax knowledge and tax sanctions have an effect on individual taxpayer compliance.This study has limitations using only a relatively small number of samples due to limited time for distributing questionnaires and researchers can add the number of respondents to increase the number of samples so that further research is better.
Workshop dan Pendampingan Bidang Pajak dan Akuntansi bagi Amal Usaha Muhammadiyah (AUM) Se-Kabupaten Tuban muhammad aufa; Syaiful Syaiful; Nyimas Wardatul Afiqoh
Jurnal Pengabdian Manajemen Vol 2 No 2 (2023): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpmanajemen.v2i02.4355

Abstract

Persyarikatan Muhammadiyah already has a large number of business charities. As an organization that echoes the spirit of progress, Muhammadiyah continues to improve in organizational management to realize good organizational governance. This service is part of efforts to realize good governance, especially in the field of financial management. This dedication partner is Muhammdiyah's charitable efforts in the fields of Education and Health in Tuban district. The form of activity is workshops and assistance in the field of tax and accounting. The initial workshop and mentoring activities were carried out by controlling business charity status (AUM) for the purpose of issuing Business Identification Numbers (NIB). Assistance is carried out after AUM has a NPWP, Financial Statements and NIB.
Pengaruh Transparency, Accountability, Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Kecamatan Manyar Kabupaten Gresik Syahrul Hidayatullah; Nyimas Wardatul Afiqoh
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3117

Abstract

Pengelolaan Dana Desa yang sesuai dengan aturan adalah dengan menerapkan Prinsip Good Governance dengan adanya aspek Transparency, Accountability, dan Partisipasi Masyarakat. Penelitian ini ditujukan guna mengetahui adanya pengaruh Transparency, Accountability, dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa di Kecamatan Manyar, Kabupaten Gresik. Terdapat 80 orang responden yang diambil dengan cara purposive sampling dengan menentukan beberapa kriteria yaitu: Para aparatur dan pejabat tim yang melakukan Pengelolaan Dana Desa yakni, KaDes, SekDes, BenDes, Kasi Program, serta warga desa yang mengetahui dan memahami terkait Pengelolaan Dana Desa. Data dikumpulkan dengan menyebarkan angket atau kuesioner dan dianalisis dengan menggunakan Analisis Regresi Linear Berganda. Didapatkan hasil bahwasannya terdapat pengaruh positif dan signifikan antara Transparency, Accountability, dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa di Kecamatan Manyar Kabupaten Gresik dilihat dari nilai probabilitas 0,000 ? 0,05
Pengaruh Sistem Akuntansi Pemerintah Daerah, Pengendalian Intern, Dan Transparansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Di Kabupaten Gresik Kartika Dewi Anggraini; Nyimas Wardatul Afiqoh
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines 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/costing.v7i2.8876

Abstract

Government performance accountability, especially at the local level, is the main focus in responding to public demands. The implementation of performance accountability is believed to form a democratic government order, as evidenced in the Government Agency Performance Accountability Report. factors such as local government accounting systems, internal control systems, and transparency as key elements that influence performance accountability. The examination approach utilized is quantitative, which is a deliberate, coordinated, and organized research come nearer from the outset to the detailing of the exploration plan. The consequences of this study are that the Nearby Government Bookkeeping Framework altogether affects the exhibition of government organizations, as per the standards of Neighborhood Government Hypothesis. Interior Control doesn't make a huge difference, maybe because of varieties in execution in different neighborhood government settings. In any case, Straightforwardness fundamentally affects the adequacy of schooling program execution, as per the standards of Neighborhood Government which underline the significance of straightforwardness in spending plan the board. By and large, the free factors all the while fundamentally affect the exhibition responsibility of government organizations.Keywords: Local Government Accounting System; Internal Control; Transparency; Accountability of Local Government Agency Performance
The Influence of Profitability, Liquidity, Leverage and Company Size on Stock Returns M. Alvinnur Azizi; Umaimah Umaimah; Nyimas Wardatul Afiqoh
Indonesian Vocational Research Journal Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/ivrj.v3i1.6495

Abstract

The purpose of this study is to determine the effect of profitability, liquidity, leverage and size of the company to stock return on manufacturing companies in Indonesian Stock Exchange (Idx). In this study the independent variables used are profitability measured by using Return On Assets (ROA), liquidity measured by using Current Ratio, leverage is measured by using Debt to Equity Ratio (DER) and firm size measured by using Ln (Size). Stock Return in this research is used as dependent variable. This study was conducted on manufactured companies listed on manufacturing companies in Indonesian Stock Exchange (Idx) 2017-2019. Using purposive sampling technique, resulting 71 companies as a research sample. Data analysis techniques used are multiple linear regression analysis. Based on the results of the research shows that profitability, liquidity and leverage do not has a significant effect on stock return, while firm size have a significant effect on stock return.
WORKSHOP DAN PEMBINAAN SUMBER DAYA MANUSIA DALAM PENYUSUN LAPORAN KEUANGAN KOPERASI SMAM 8 MOROWUDI GRESIK Afiqoh, Nyimas Wardatul; Syaiful, Syaiful
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i2.4952

Abstract

The purpose of this activity is to increase knowledge and adherence to cooperative principles and cooperative business development at Muhammadiyah 8 Morowudi Gresik High School. This activity program is funded by Muhammadiyah University of Gresik. The implementation of these activities is carried out by holding training and mentoring on cooperative principles, basic training on the resources available in the cooperative. Bookkeeping and accounting training activities were held on Wednesday, August 12, 2022. The Basic Accounting and finance training was carried out by involving the chairman, treasurer, and secretary of the cooperative as well as the cooperative operational division and cooperative finance staff at SMA Muhammadiyah 8 Morowudi Gresik.
SHORT COURSE DAN PENDAMPINGAN PAJAK PENGHASILAN, PAJAK PERTAMBAHAN NILAI AMAL USAHA MUHAMMADIYAH BIDANG PENDIDIKAN DI GRESIK, TUBAN DAN BOJONEGORO Umaimah, Umaimah; Afiqoh, Nyimas Wardatul; Mujaddid, Abdullah
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.7185

Abstract

This activity aims to provide knowledge and skills about Income Tax and Value Added Tax for Muhammadiyah Charity Businesses in the education sector. The method of implementing activities is training and mentoring. This activity was attended by 103 Muhammadiyah school treasurers in Gresik Regency, Tuban Regency and Bojonegoro Regency. The results obtained are that after the training, the school treasurer has a good understanding of taxes, is able to calculate and report the school's tax obligations according to the provisions. Post-test results: 90% of the training participants were able to answer the questions well. Mentoring is provided to schools to ensure that schools have reported their tax obligations in accordance with applicable regulations
Pengaruh Perubahan Tarif Pajak, Tingkat Pendapatan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Gresik Putri Pinasti; Nyimas Wardatul Afiqoh
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2057

Abstract

This study aims to examine the effect of changes in tax rates, income levels and understanding of taxation on MSME taxpayer compliance. The population in this study are individual taxpayers who have businesses in Gresik Regency. The approach in this research is a quantitative approach. The sampling technique in the research was carried out by the methodpurposive sampling obtained a sample of 58 respondents. The data used is primary data by distributing questionnaires to individual taxpayers who have businesses. Testing data analysis using application assistance SmartPLS Version 3.2.9. The results showed that changes in tax rates had a significant positive effect on MSME taxpayer compliance, income levels had a positive and significant effect on MSME taxpayer compliance and understanding of taxation had a significant positive effect on taxpayer compliance.
ANALYSIS OF EARNINGS GROWTH, DIVIDEND POLICY, CONSERVATISM, TAX AGGRESSIVENESS ON CORPORATE EARNINGS QUALITY Azzahra, Fadia; Afiqoh, Nyimas Wardatul
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.170

Abstract

Financial statements are an important source of information for evaluating the financial position and performance of a company. This report contains information about the company's profit, which makes it possible to measure success or failure in achieving predetermined goals. This study aims to examine the effect of growth, dividend policy, conservatism, and tax aggressiveness on the quality of corporate earnings. The research sample consists of mining sector companies in Indonesia listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, using purposive sampling technique and using 34 company sample from mining sector. The results showed that dividend policy and tax aggressiveness have a significant influence on the quality of corporate earnings. Effective dividend policy and appropriate tax aggressiveness practices can improve the quality of corporate earnings. On the other hand, earnings growth and conservatism do not show a significant effect on earnings quality. This indicates that increased profits do not always reflect good financial performance, and prudent principles in financial reporting do not always correlate with improved earnings quality
THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS, TRANSPARENCY AND ACCOUNTABILITY ON CORPORATE FINANCIAL PERFORMANCE Andianti, Diah Ayu; Afiqoh, Nyimas Wardatul
International Journal Multidisciplinary (IJMI) Vol. 1 No. 3 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i3.171

Abstract

In the evolving landscape of corporate finance, the role of Accounting Information Systems (AIS), transparency, and accountability in influencing financial performance remains a critical area of investigation. Despite the extensive literature on AIS, transparency, and accountability, there is limited empirical evidence on their direct impact on financial performance within contemporary organizational contexts. Previous studies have often overlooked the nuanced effects of these variables on financial outcomes, particularly in diverse organizational settings. This study aims to elucidate the relationship between AIS, transparency, and accountability, and their combined effect on financial performance, using agency theory and Technology Acceptance Model (TAM) theory as analytical frameworks. Data collected from 50 employees across various divisions via social media questionnaires were analyzed using multiple linear regression. The analysis revealed that AIS did not significantly impact financial performance, whereas transparency and accountability exhibited a positive and significant relationship with financial performance. This study contributes to the literature by demonstrating the differential impact of transparency and accountability versus AIS on financial performance, highlighting the need for a refined focus on transparency and accountability practices. The findings underscore the importance of enhancing transparency and accountability mechanisms to better align with corporate financial performance objectives. This research provides valuable insights for policymakers and corporate managers aiming to optimize financial outcomes through improved organizational practices.
Co-Authors Agus Maulana Ramadhan Ali Djamhuri Andi Rahmad Rahim Andianti, Diah Ayu Aprilia, Nur Afni Ayu Sundari Azzahra, Fadia Desanty Nanda Ayu Retha Dewi Nasiroh Dian Antika Ernawati Ernawati Eva Fadhilah Eyzariyah, Eriekah Fahmi Achmad Faisal Febriyanti, Fani Dwi Fredy Rankcore Greska Redielano Ramadan Hidayatullah, Syahrul Huwaidah, Qothrun Nada Fajar Irine Mahardhika Putri Julianti Puji Kartika Kartika Dewi Anggraini Khusnul Khasanah Lilik Purwanti M. Alvinnur Azizi Moh Faiqul Humam Moh. Faisol Muhammad Aufa Mujaddid, Abdullah Nabila Anjani Eka Putri Nariyahtul Adibah Ninik Anadiyah Nofita Arianis Susanti Putri Noer Fadhilah Putri Pinasti Qudsy, Lailatul Qodriyah Ramadhani, Andhini Maudy Rhoudhoquth Salsabila Rizma Nadiah Safitri Rizqi Ilmiyah Sari Sadina Hapsarini Putri Safitri, Diajeng Nur Sholihah, Maulidatus Sukaris Suwandi, S. Syahrul Hidayatullah Syaiful . Syaiful Syaiful Tumirin Umaimah Umaimah Umaimah, Umaimah Uswatun Hasanah Yudiansa, Moh Rega