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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang Patria Nurmala Oktafia; Hardiwinoto Hardiwinoto; Andwiani Sinarasri; Ayu Noviani Hanum
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3212

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL ATTITUDE, FINANCIAL MANAGEMENT BEHAVIOR AND FINANCIAL INCLUSION ON THE PERFORMANCE OF MSMES IN SEMARANG CITY Rissa Anie Safitri; Andwiani Sinarasri
Value Added : Majalah Ekonomi dan Bisnis Vol 22, No 1 (2026): Value Added : Majalah Ekonomi dan Bisnis (April period)
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/vameb.v22i1.20866

This study aims to find out the factors that affect the performance of MSMEs with financial literacy, financial attitude, financial management behavior, and financial inclusion as independent variables. This research is of a quantitative type. The population and sample used were Semarang City MSME actors, which were selected through convenience sampling techniques so that the respondents of this study amounted to 250 MSMEs. The research data was obtained through a field survey by distributing questionnaires to MSME actors in Semarang City. This study uses primary data analyzed by multiple linear regression data analysis technique using SPSS version 26. The findings of this study found that the performance of MSMEs was positively and significantly influenced by financial literacy and financial management behavior, while financial attitude and financial inclusion had no influence on the performance of MSMEs.

Linking Accounting Information and Internal Controls to Sustainable Performance: Evidence on the Mediating Role of Management Control Systems Sinarasri, Andwiani; Murniningsih, Rochiyati
Jurnal Analisis Bisnis Ekonomi Vol. 22 No. 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.16489

Organizational sustainability is an important issue in the management of Islamic Microfinance Institutions (IMFIs) because these institutions are not only required to achieve economic performance, but also to fulfill social and institutional responsibilities in a sustainable manner. This study examines the influence of the Accounting Information System (AIS), Internal Control System (ICS), and Management Control System (MCS) on Sustainability Performance among 89 IMFIs in Central Java, Indonesia. Data were analyzed using Smart PLS, and the findings reveal that AIS has not been able to support the effectiveness of MCS, thereby failing to contribute to the achievement of sustainability performance. In contrast, ICS has a positive effect on MCS, and MCS mediates the relationship between ICS and sustainability performance. The study concludes that ICS plays a more strategic role than AIS in enhancing sustainability performance within IMFIs. The primary theoretical contribution of this study lies in highlighting the mediating role of MCS in translating the function of ICS as an internal control mechanism into improved sustainability performance outcomes. Practically, this study provides valuable implications for the management of IMFIs by emphasizing the importance of strengthening ICS and developing sustainability-oriented MCS. The findings indicate that improving the quality of supervision, risk management, and integrated performance evaluation can support IMFIs in achieving more sustainable economic, social, and institutional performance. Furthermore, this study emphasizes that the implementation of AIS should be optimized not merely as an administrative tool, but also as a strategic information resource for managerial decision-making processes.

FACTORS THAT AFFECT THE QUALITY OF FINANCIAL REPORTING AT BAITUL MAAL WAT TAMWIL (BMT) CENTRAL JAVA PROVINCE Puja Nirma Rizki; Andwiani Sinarasri; Mohammad Ridwan
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19715

The quality of financial statements is a crucial indicator in assessing the accountability and performance of financial institutions, including Baitul Maal wat Tamwil (BMT). Factors such as Accounting Information Systems, Internal Control Systems, Financial Accounting Standards, and Accounting Understanding are considered to influence the quality of financial reporting. This study employed a quantitative approach using a random sampling technique, involving 126 BMTs in Central Java Province as research respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that Accounting Information Systems, Internal Control Systems, and the implementation of Financial Accounting Standards have a positive and significant effect on the quality of financial statements. Meanwhile, accounting understanding shows a positive but not significant effect. Simultaneously, the four variables explain 66.6% of the variance in financial statement quality, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings highlight the importance of strengthening systems, internal controls, and compliance with accounting standards to improve the quality of financial reporting in BMT institutions.

Improving Knowledge and Skills in Healthy Agro-Marine Food Processing among Indonesian Immigrant Communities in Malaysia Muhammad Yusuf; Eny Winaryati; Budi Santosa; Hardiwinoto Hardiwinoto; Edy Purwanto; Andwiani Sinarasri; Nurrahman Nurrahman; Yunan Kholifatuddin Sya’di; Masrukhi Masrukhi; Siti Zaharah Rosli
Jurnal Surya Masyarakat Vol 8, No 2 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.8.2.2026.350-357

Fish and other agro-marine products are important sources of high-quality protein, essential amino acids, omega-3 fatty acids, vitamins, and minerals. However, immigrant communities may experience changes in dietary habits due to limited access to familiar food ingredients, affordability issues, and adaptation to new food environments. This community service program aimed to improve nutritional literacy and practical skills in healthy agro-marine food processing among Indonesian immigrant communities in Kuala Lumpur, Malaysia. The program was conducted in June 2024 through collaboration among Management and Science University, Universiti Muhammadiyah Malaysia, the Muhammadiyah Special Branch (PCIM) of Malaysia in Kuala Lumpur, and the community service team. The activity involved 20 participants and was implemented through five stages: socialization, practical training, technology application, evaluation assistance, and sustainability planning. Program outputs included nutrition education on fish consumption, demonstrations of healthier processing methods such as steaming, boiling, and grilling, introduction of fish-product diversification, utilization of agro-marine by-products, a processing guidebook, and digital learning materials. Evaluation through observation, discussion, and participant feedback indicated that the program helped participants understand the nutritional value of fish and recognize healthier and more economically productive processing alternatives. Continuous mentoring is recommended to strengthen long-term dietary improvement and community-based entrepreneurship.

PEMBERDAYAAN KELOMPOK WANITA TANI (KWT) SRIKANDI DALAM MENINGKATKAN EKONOMI KELUARGA Fatmasari Sukesti; Andwiani Sinarasri; Ery Wibowo Agung Santosa; Alwiyah Alwiyah; Nun Maulida Suci Ayomi; Sriyono Sriyono
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3145

Kelompok Wanita Tani (KWT) adalah wadah yang bertujuan untuk memberdayakan perempuan pada sektor pertanian. KWT Srikandi yang berada di kelurahan Karang Malang Mijen Semarang diberikan amanah untuk mengelola lahan pertanian milik Pemerintah Kota Semarang sebagai percontohan kegiatan pertanian yang bermanfaat untuk dikembangkan sebagai usaha yang dapat menambah pendapatan dan menopang ekonomi keluarga. KWT Srikandi membutuhkan peningkatan pengetahuan, ketrampilan dalam mengelola lahan pertanian yang akan dikembangkan sebagai usaha yang menghasilkan dibidang pertanian. Program studi akuntansi dan agribisnis Fakultas Ekonomi Hukum dan Bisnis (FEHB) Universitas Muhammadiyah Semarang (Unimus) melaksanakan kegiatan pengabdian masyarakat membantu mitra KWT Srikandi dalam mengembangkan budidaya tanaman sayur dan buah, manajemen keuangan usaha serta strategi pemasaran. Kegiatan dilakukan dengan melalui pelatihan, pendampingan, praktik di lahan, serta monitoring dan evaluasi. Tujuan utama pengabdian masyarakat membantu KWT adalah memberdayakan wanita melalui peningkatan keterampilan, pemanfaatan lahan pekarangan/ kebun, dan inovasi pengolahan hasil panen guna meningkatkan kesejahteraan ekonomi. Hasil kegiatan diharapkan membantu peningkatan ketrampilan anggota wanita tani dalam mengelola lahan pertanian dan mampu mengelola keuangan usaha.

Improving Knowledge and Skills in Healthy Agro-Marine Food Processing among Indonesian Immigrant Communities in Malaysia Muhammad Yusuf; Eny Winaryati; Budi Santosa; Hardiwinoto Hardiwinoto; Edy Purwanto; Andwiani Sinarasri; Nurrahman Nurrahman; Yunan Kholifatuddin Sya’di; Masrukhi Masrukhi; Siti Zaharah Rosli
Jurnal Surya Masyarakat Vol 8, No 2 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.8.2.2026.350-357

Fish and other agro-marine products are important sources of high-quality protein, essential amino acids, omega-3 fatty acids, vitamins, and minerals. However, immigrant communities may experience changes in dietary habits due to limited access to familiar food ingredients, affordability issues, and adaptation to new food environments. This community service program aimed to improve nutritional literacy and practical skills in healthy agro-marine food processing among Indonesian immigrant communities in Kuala Lumpur, Malaysia. The program was conducted in June 2024 through collaboration among Management and Science University, Universiti Muhammadiyah Malaysia, the Muhammadiyah Special Branch (PCIM) of Malaysia in Kuala Lumpur, and the community service team. The activity involved 20 participants and was implemented through five stages: socialization, practical training, technology application, evaluation assistance, and sustainability planning. Program outputs included nutrition education on fish consumption, demonstrations of healthier processing methods such as steaming, boiling, and grilling, introduction of fish-product diversification, utilization of agro-marine by-products, a processing guidebook, and digital learning materials. Evaluation through observation, discussion, and participant feedback indicated that the program helped participants understand the nutritional value of fish and recognize healthier and more economically productive processing alternatives. Continuous mentoring is recommended to strengthen long-term dietary improvement and community-based entrepreneurship.

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