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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 LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Khusnul Khasanah; Nyimas Wardatul Afiqoh
RISTANSI: Riset Akuntansi Vol. 3 No. 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i2.1159

Abstract

This research aims to analyze the effect of liquidity, leverage, and firm size on tax avoidance with independent commissioners as moderating variables. The research population is basic and chemical industrial companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used purposive sampling technique which resulted in a sample of 70 data. The source of the research data is secondary data, namely the company's annual financial report data from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. Data analysis used moderated regression with the absolute difference value method. The results of this study indicate that liquidity and firm size affect tax avoidance, while leverage has no effect on tax avoidance. Furthermore, the moderating results show that the independent commissioners cannot moderate (weaken) the effect of liquidity, leverage, and firm size on tax avoidance.
Pengaruh Alokasi Dana Desa Terhadap Pemberdayaan dan Peningkatan Kesejahteraan Masyarakat di Kecamatan Widang Kabupaten Tuban Yudiansa, Moh Rega; Afiqoh, Nyimas Wardatul
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8812

Abstract

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH DAERAH Febriyanti, Fani Dwi; Afiqoh, Nyimas Wardatul
Journal of Accounting and Finance Vol. 3 No. 1 (2024): Maret
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i1.10852

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan melihat potensi pengaruh signifikan variabel-variabel seperti kemandirian pemerintah daerah, kekayaan, umur, dan total kekayaan daerah terhadap tingkat pengungkapan yang diwajibkan dalam Laporan Keuangan Pemerintah Daerah. Dalam penelitian ini, metode kuantitatif diadopsi. Purposive sampling digunakan dalam proses pengambilan sampel, dan besar sampelnya terdiri dari 37 kabupaten dan kota di provinsi Jawa Timur. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa tingkat keterbukaan laporan keuangan pemerintah daerah dipengaruhi secara positif dan signifikan oleh variabel jumlah aset daerah. Sedangkan variabel independensi pemerintah daerah, kekayaan pemerintah daerah, dan umur pemerintah daerah tidak berpengaruh terhadap tingkat wajib pengungkapan laporan keuangan pemerintah daerah .
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN PAJAK, DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS YANG TERDAFTAR DI KPP PRATAMA GRESIK) Desanty Nanda Ayu Retha; Nyimas Wardatul Afiqoh
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): 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.v8i2.14751

Abstract

Penelitian ini bertujuan untuk mengidentifikasi hubungan antara motivasi wajib pajak orang pribadi dengan faktor-faktor seperti pemahaman perpajakan, kesadaran pajak, dan sanksi pajak. Motivasi wajib pajak orang pribadi dalam memenuhi kewajiban membayar pajak dipengaruhi oleh seberapa baik mereka memahami pemahaman peraturan perpajakan. Kesadaran pajak yang tinggi mendorong bagi wajib pajak orang pribadi untuk taat, sementara dalam penerapan sanksi pajak yang efektif dapat berfungsi sebagai pendorong tambahan untuk meningkatkan kepatuhan motivasi dalam membayar pajak. Penelitian ini menggunakan pendekatan kuantitatif melalui pengumpulan data menggunakan teknik observasi lapangan dan teknik kuesioner. Metode pengambilan sampel menggunakan Rumus Slovin dan menghasilkan 100 responden. Penelitian ini menggunakan Uji kebenarannya menggunakan program IBM SPSS Statistic 25.
The Effect of The Implementation of Modernization of The Tax Administration System, Income Level, and Quality of Fiscal Services on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable Safitri, Diajeng Nur; Nyimas Wardatul Afiqoh
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5419

Abstract

This study aims to determine the effect of the implementation of modernization of the tax administration system, income level, and quality of fiscal services on taxpayer compliance with taxpayer awareness as an intervening variable. In this study, the researcher examines taxpayer compliance. The population in this study is individual taxpayers who have an NPWP and are registered at KPP Pratama Gresik and these taxpayers have income from the Gresik Regency area. Sampling was conducted using purposive sampling with a total of 95 respondents. This study uses primary data taken in the form of questionnaire answers distributed to taxpayers. This research method is quantitative which uses SmartPLS as a testing tool. The results of the test in this study are the direct influence showing that the implementation of modernization of the tax administration system and income level has a positive and significant effect on taxpayer compliance while the quality of fiscal services and taxpayer awareness have no effect on taxpayer compliance. The implementation of modernization of the tax administration system, income level, and quality of fiscal services have no effect on taxpayer awareness. The results of the indirect hypothesis test show that taxpayers' awareness is not able to mediate the influence of the implementation of modernization of the tax administration system, income level, and quality of fiscal services on the compliance of individual taxpayers.
Analysis of Village Financial Governance in Supporting the Development of Iker Iker Geger Village Cerme District Gresik Regency Aprilia, Nur Afni; Afiqoh, Nyimas Wardatul
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5465

Abstract

This study aims to determine the description of village financial governance in supporting village development through accountability and transparency of village financial management and community participation in supporting village development. This study focuses on the relationship between village financial management and village development. This type of research is qualitative research based on interviews with 4 informants consisting of the village head, village secretary, and community conducted in Iker Iker Geger Village, Cerme District. The results of the analysis that have been carried out indicate that overall the financial governance of Iker Iker Geger Village has implemented the principles of accountability and transparency well and involved community participation in every stage of development from the planning stage to the implementation of development so that it can support the success of the Iker Iker Geger Village government in implementing development. The Iker Iker Geger Village Government has implemented the principles of accountability and transparency well in village financial management. This is realized through the creation and delivery of a clearly structured Accountability Letter and the provision of information boards in the Village Hall and hamlets. This aims to ensure that village funds are managed accountably and transparently and used according to their intended use to support sustainable development. Community involvement can contribute to the success of development, which is reflected through the delivery of ideas in village deliberation forums and direct supervision of development implementation.
Analysis of Accounting Information Systems on the Effectiveness of Receivables Eyzariyah, Eriekah; Afiqoh, Nyimas Wardatul
Indonesian Vocational Research Journal Vol. 4 No. 2 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/ivrj.v4i2.10089

Abstract

This study aims to analyze the role of accounting information systems on the effectiveness of accounts receivable collection at PT. X. The background of this research is based on the importance of the accounting information system in supporting the smooth billing process, especially in companies that implement a credit sales system. Even though the company has used an integrated system in managing receivables, there are still various obstacles such as data mismatches when making invoices, incomplete supporting documents, and late payments from customers. This research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results showed that the accounting information system implemented has helped speed up the recording process, improve data accuracy, and facilitate the process of monitoring and collecting receivables. However, the effectiveness of the system is not optimal because there are still input errors and weak document control. Therefore, the company needs to improve internal control and ensure the completeness and accuracy of data so that the accounting information system can function optimally in supporting the effectiveness of accounts receivable management. Keywords: Accounting Information System; Accounts Receivable
PENGARUH PROFITABILITAS, LEVERAGE DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Qudsy, Lailatul Qodriyah; Afiqoh, Nyimas Wardatul
Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2023): JEB Vol 15 No 2 Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v15i2.217

Abstract

Penelitian ini bermaksud untuk pengkaji ulang mengenai pengaruh profitabilitas, leverage dan perencanaan pajak akan manajemen laba. Dalam penelitian ini pemilihan sampelnya menggunakan metode purposive sampling untuk perusahaan manufaktur yang tertera di Bursa Efek Indonesia (BEI) periode 2020 – 2021. Penelitian ini juga menggunakan jenis data data sekunder berupa laporan keuangan perusahaan manufaktur periode 2020 – 2021 Berdasarkan kriteria peneliti diperoleh hasil sampel sebanyak 94 perusahaan. Namun untuk menguji data, peneliti menggunakan 32 perusahaan manufaktur dengan laporan keuangan kuartalan. Penelitian ini menggunakan analisis regresi linier berganda untuk mengetahui pengaruh profitabilitas, leverage dan perencanaan pajak terhadap manajemen laba. Hasil dari pengkajian ulang ini menunjukkan bahwa perencanaan pajak berpengaruh negatif signifikan terhadap manajemen laba.
Pengaruh Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Terhadap Penghindaran Pajak Hasanah, Uswatun; Afiqoh, Nyimas Wardatul
Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2023): JEB Vol 15 No 2 Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v15i2.219

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh komisaris independen, komite audit dan kinerja keuangan perusahaan akan penghindaran pajak. Penelitian ini memakai metode purposive samplinguntuk pemilihan sampelnya yaitu pada perusahaan manufaktur yang terdaftar di Brusa Efek Indonesia 2020-2021. Total sampel penelitian ini diperoleh sebanyak 91 perusahaan. Pada penelitian ini menggunakan analisis linier berganda untuk mengetahui adanya pengaruh komisaris independen, komite audit dan kinerja keuangan perusahaan terhadap penghindaran pajak. Hasil regresi membuktikan bahwa komite audit dan kinerja keuangan perusahaan berpengaruh negatif dan signifikan terhadap penghindaran pajak.
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