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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Media Ekonomi dan Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Isti`dal : Jurnal Studi Hukum Islam AFEBI Economic and Finance Review Gorontalo Accounting Journal Jurnal Akuntansi Kompetif EconBank : Journal Economics and Banking Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Applied Research in Management and Business JAB (Jurnal Akuntansi dan Bisnis) Jurnal Cakrawala Ilmiah AL-MASHALIH (Journal of Islamic Law) Akuntansiku Journal of Creative Student Research Journal of Islamic Economics Lariba Land Journal IIJSE Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah

Chaidir Iswanaji

Unknown Affiliation

Author-ID : 290182

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Determinan Perilaku Orang Membayar Pajak atau dan Zakat: Panggiarti, Endang Kartini; Priyono, Nuwun; Iswanaji, Chaidir; Arifah, Siti; Alwi, Sofwan
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.3589

This study aims to analyze the determinants that influence individual behavior in paying taxes and or zakat, as well as examine the service quality of management institutions and the satisfaction of tax or zakat recipients. These factors are reliability, tangibles, empathy, responsiveness and adherence to stakeholder satisfaction. This research was conducted in the city and district of Magelang with a sample of 40 people. This research method uses a mix method, namely a quantitative approach (regression test), and a qualitative approach (case study). The results of the study show that only reliability has a significant positive effect on the level of satisfaction of zakat payers, while the other hypotheses have no positive and significant effect on both the satisfaction of zakat paying stakeholders and taxes. Keywords: Taxes, Zakat, Zakat Management Organizations, Amil Zakat Institutions

Analisis Strategi Penyaluran Dana Zis Pada Lembaga Amil Zakat Dompet Dhuafa Republika Annisa Aulia Machmudah; Chaidir Iswanaji
TAFAQQUH Vol. 6 No. 2 (2021): Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah
Publisher : STIS DAFA MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70032/wgc57x27

The purpose of this study to determine how the strategy used by Dompet Dhuafa Republika in distributing ZIS funds to the community. The method used descriptive qualitative with reference to scientific works and other sources relevant to the object of this research. Dompet Dhuafa as an amil zakat institution has a strategy in distributing ZIS funds. The results of this study indicate that Dompet Dhuafa's strategy in distributing ZIS funds can be said to be quite effective. The distribution of ZIS funds is not only in the form of real assistance, but also in the form of empowerment through various programs and skills training for beneficiaries

DAMPAK KETIDAKPATUHAN WAJIB PAJAK RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN WONOSOBO (2013-2016) Sekar Kinasih, Era Agustin; Iswanaji, Chaidir; Prativi Nugraheni, Agustina
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i1.521

Local taxes are one of the original sources of income of the region. Taxes are an obligation given by the regions to the community as a form of state concern to increase the prosperity of the people so that they are better and develop. The reason for this study was to observe the amount of Local Tax Receivables, especially Restaurant Tax in Wonosobo regency government. The techniques used are qualitative techniques with information collection through research, virtual investigations, literature studies, and interviews (individual and aggregation). The type of evidence used is primary (principal) data and secondary data. Information collection through the interview stage with the Head of Public Services, Data, and Information of BPPKAD Wonosobo Regency. After several consultations, it was found that there were findings related to restaurant tax liabilities that were in arrears from 2013 to 2016. The drawback lies in the Wonosobo Regency Regional Regulation Chapter 11 article 13 of 2010 concerning Sanctions for Late Payment of Regional Taxes and Levies, as well as the consistency of the Wonosobo BPPKAD in providing a less firm response. The result of this study is that the level of bad receivables in Wonosobo Regency in 2013-2016 was in poor condition and fluctuated due to the ups and downs every year.

Pengaruh Pemanfaatan Teknologi Informasi Akuntansi, Kompetensi SDM, dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada OPD Kabupaten Kebumen Amanda Yulia Damayanti; Chaidir Iswanaji; Siti Arifah
Journal of Creative Student Research Vol. 2 No. 3 (2024): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v2i3.3887

There are several factors that affect the quality of local government financial reports, namely the utilization of accounting information technology, HR competencies, and internal control. This study aims to determine the effect of utilization of accounting information technology, HR competencies, and internal control on the quality of local government financial reports at OPD Kebumen Regency. This study used 21 OPD samples in Kebumen Regency using purposive sampling. This research method is a quantitative method using multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that the use of accounting information technology has a negative and insignificant effect on the quality of LKPD, human resource competence has a positive and significant effect on the quality of LKPD, and internal control has a positive effect on the quality of LKPD. It is hoped that the OPD of Kebumen Regency can maintain and improve HR competence and internal control and it is hoped that the utilization of accounting information technology is used as much as possible in order to produce quality local government financial reports.

SOSIALISASI PENTINGNYA LEMBAGA KEUANGAN MIKRO BAGI USAHA MENENGAH KECIL MIKRO DESA BALESARI, KEC. WINDUSARI, KAB. MAGELANG Iswanaji, Chaidir; Astutik, Erni Puji; Panggiarti, Endang Kartini
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Pelaksanaan PKM difokuskan di Desa Balesari yang merupakan desa binaan Universitas Tidar. Mata pencaharian sebagian besar penduduk Desa Balesari adalah petani. Perdagangan dan industri kerajinan dan makanan, merupakan mata pencaharian yang mulai banyak dilakukan oleh penduduk untuk meningkatkan pendapatannya. Terdapat sekitar 30 industri kerajinan dan makanan yang sudah memulai usaha dalam beberapa tahun terakhir Dari jumlah tersebut, dibagi menjadi 5 kelompok industri rumahan, yang sudah terbagi dalam klasifikasi kerajinan tertentu. Keberadaan UMKM di Desa Windusari belum dikelola dengan maksimal, sehingga perlu dilakukan penyuluhan dalam rangka memberikan motivasi guna pemberdayaan UMKM.UMKM yang ada belum mengenal pembukuan usaha guna mendukung pemberdayaan UMKM untuk dapat berkembang lebih optimal serta kurangnya pengetahuan masyarakat Desa Balesari dalam memahami peran Lembaga Keuangan Mikro. Adapun target dan luaran dalam kegiatan pengabdian ini adalah: 1) Publikasi ilmiah di jurnal/prosiding, 2) Memberikan ketrampilan dan meningkatkan : (a) keahlian dalam bidang UMKM, (b) keahlian dalam menjalankan usaha, (c) LKM, (d) keahlian dalam pembukuan LKM. Tujuan pengabdian yang dilaksanakan yakni menyampaikan ilmu bidang akuntansi serta motivasi masyarakat dalam memberdayakan UMKM yang sudah ada maupun membuka peluang UMKM yang baru, melatih dan mendampingi masyarakat dalam melakukan pembukuan UMKM, memotivasi dan mendorong perlunya pembentukan LKM serta membimbing berkas-berkas yang diperlukan pada pembukuan LKM. Materi sosialisasi dan penyuluhan berkaitan dengan UMKM dan LKM serta bagaimana model administrasi dokumen pendukung dalam pengelolaan keuangan usaha mandiri. Model administrasi dokumen pendukung ini akan sangat membantu dalam rangka meningkatkan pengelolaan keuangan yang dilakukan dengan baik. Keyword: Pembukuan, adminstrasi, LKM

PENGARUH LEVERAGE, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE: (Studi Pada Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2021) Kurnia Ratna Sari; Chaidir Iswanaji; Agustina Prativi Nugraheni
Applied Research in Management and Business Vol. 3 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i1.151

Tujuan dilakukannya riset ini ialah guna mengetahui pengaruh leverage, capital intensity, dan inventory intensity terhadap tax avoidance. Populasi yang dipakai di riset ini yakni industri barang konsumsi yang terdaftar di BEI tahun 2017-2021 sebanyak 65 perusahaan. Sampel dalam riset ini diambil dengan teknik purposive sampling sehingga didapatkan sampel sebanyak 20 perusahaan. Riset ini merupakan jenis riset kuantitatif. Riset ini mempergunakan jenis data sekunder yakni berupa laporan tahunan dan laporan keuangan perusahaan. Data riset ini dianalisis dengan regresi linier berganda. Hasil riset ini menunjukkan Leverage berpengaruh positif terhadap Tax Avoidance, Capital Intensity berpengaruh negatif terhadap Tax Avoidance, dan Inventory Intensity tidak berpengaruh terhadap Tax Avoidance.

Pengaruh Ekspektasi Kinerja, Kepercayaan Auditor Pada Teknologi Informasi Dan Kompeksitas Bisnis Klien Terhadap Optimalisasi Penerapan TABK: ( Studi Empiris Pada Kantor Akuntan Publik Di DIY) Septiana, Adinda Alita; Iswanaji, Chaidir; Nurcahya, Yulida Army
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2386

This study aims to investigate the influence of performance expectations, auditor trust in technology, and client business complexity on the optimization of TABK application. This research is a quantitative descriptive study that aims to identify factors affecting the optimization of TABK application at Public Accounting Offices in Yogyakarta. The study uses primary data collected through questionnaires distributed to 18 Public Accounting Offices in Yogyakarta, measured using the Likert scale. The population of this study is public accounting auditors in Yogyakarta and the sampling technique used is purposive sampling. Based on the set criteria, 56 respondents were obtained. Data analysis was conducted using multiple linear regression analysis using SPSS version 25. The study found that performance expectations and client business complexity have a positive and significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Conversely, auditor trust in technology has a negative and non-significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Keywords: Performance Expectations; Auditor Trust; Client Business Complexity; Computer Assisted Audit Techniques.

Analysis Internal Control Systems Of Mortgage Laksmana, Aprin Arya; Iswanaji, Chaidir
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The purpose of this research is to know directly about internal control system in the awarding of house ownership credits of PT. Bank Tabungan Negara Tbk. Magelang Branch Office. The type of research used is descriptive research with a qualitative approach to describing a phenomenon occurring. The results of the study showed that the procedure of giving ownership credit was executed according to procedures from the initial stage to the final stage. This is due to the operation of the internal control system well in accordance with the COSO standards which include the control environment, risk assessment, control activity, information and communication, and monitoring.

Challenges inhibiting Islamic banking growth in Indonesia using the Analytical Hierarchy Process Iswanaji, Chaidir
Journal of Islamic Economics Lariba Vol. 4 No. 2 (2018)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol4.iss2.art4

The banking sector has an essential role in supporting economic growth in the world. Islamic banking has become an increasingly popular method for reducing poverty, financial inclusion and economic development. Its existence is needed in developing countries like Indonesia. The purpose of this study is to identify and prioritize challenges that hinder the growth of Islamic banking in Indonesia. The study was conducted in two stages: the first stage of investigating the challenges in the sharia banking industry in Indonesia. The second phase identifies and determines the priority challenges that hinder the growth of sharia banking using Analytical Hierarchy Process (AHP). The results reveal that the biggest challenge is the regulatory framework. Islamic banking requires favorable government policies and regulations and a positive effect on Islamic banking. Government policies to expand the market share of Islamic banking is one of the priority to be done soon. The second challenge is the lack of qualified human resources. Human resources in Islamic banking should be knowledgeable both sharia law and economics. Hence, providing qualified human resources need specialized education institutions concerning in Islamic finance. The third challenge is the lack of awareness of Islamic banking even in a Muslim community. They have a less understanding about the terms, products, and also Islamic principles of Islamic banking.

PENTINGNYA ETIKA ISLAM DALAM AKUNTANSI iswanaji, chaidir
AL-MASHALIH (Journal of Islamic Law) Vol. 2 No. 1 (2021): AL-MASHALIH (Journal of Islamic Law)
Publisher : Sekolah Tinggi Ilmu Syariah Husnul Khotimah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Accounting must refer to the value of justice, truth, and accountability, this is because accounting information has the power to influence thoughts, decision making and actions taken by someone. The accounting profession is a profession that requires the trust of the community. Therefore ethics is very necessary in accounting, so that public trust can be maintained and maintained. This paper tries to explain the importance of ethics in accounting, which is described based on the Islamic perspective. Because Islam is a universal religion, which governs all life including accounting problems. In this paper, it is explained how Islam emphasizes the importance of ethics in accounting.

Co-Authors Alwi, Sofwan Amanda Yulia Damayanti Annisa Aulia Machmudah Ari Nurul Fatimah Arifah, Siti Astutik, Erni Puji Bharata, Riswa Wira Cahyo, Fandi Dwi Endang Kartini Panggiarti Endang Kartini Panggiarti Hanafi, Syafiq Mahmadah Kurnia Ratna Sari Laksmana, Aprin Arya M. Zidny Nafi' Hasbi Melati, Indah Muhammad Aziz Muslim Nina Purwaningsih Nugraheni, Agustina Prativi Nugraheni, May Linda Nuwun Priyono Prabowo, Ahmad Pramudyastuti, Octavia Lhaksmi Purwaningsih, Nina Retnosari Retnosari, Retnosari Rini Setianingsih Riswa Wira Bharata Sekar Kinasih, Era Agustin Septiana, Adinda Alita Silvia Waning Hiyun Puspita Sari Sintia Deliana Putri sudati nur safiah Supanji Setyawan, Supanji Syamsul Anwar, Syamsul Tinambunan, Bartholomeus D. B. Trisna Liviyauswatun Khasanah Trisna Umi Hidayati Veda Prasetyo, Kiki Andhika Widayanti, Ipuk Yoga Yuniadi Yulida Army Nurcahya

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