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All Journal E-Journal Perdagangan Industri dan Moneter e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Paradigma Ekonomika Moneter : Jurnal Akuntansi dan Keuangan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Referensi : Jurnal Ilmu Manajemen dan Akuntansi JURNAL MUTIARA AKUNTANSI JAZ: Jurnal Akuntansi Unihaz Jurnal Buana Akuntansi Studium: Jurnal Pengabdian Kepada Masyarakat Jurnal Perspektif Pembiayaan dan Pembangunan Daerah JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Magister Akuntansi Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti E-JURNAL AKUNTANSI
Ahmad Mukoffi
Accounting Study Program, Faculty Of Economics, Tribhuwana Tunggadewi University, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Nursing Public Health Social Sciences Other

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RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 Ahmad Mukoffi; Sukarno Himawan; Yayuk Sulistyowati; Hermi Sularsih; Aloysius Yahfetson Boru
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.13839

Abstract

Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.
RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 Ahmad Mukoffi; Sukarno Himawan; Yayuk Sulistyowati; Hermi Sularsih; Aloysius Yahfetson Boru
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.13839

Abstract

Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.
Pengaruh Audit Laporan Keuangan, Penerapan Good Governance, Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Ahmad Mukoffi; Yayuk Sulistiyowati; Roswita Ina Reda; As’adi As’adi
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i2.14890

Abstract

The notes to the financial statements contain the financial statements and additional information. Our understanding of financial statements grows with the amount of information contained in financial statement disclosures. The purpose of this study was to determine the effect of internal audit, good governance, and audit of financial statements on the quality of financial reports. For the primary data of this research, internal audit respondents from manufacturing companies in Malang City were surveyed. The data used in this study were analyzed using multiple linear regression. According to research findings, internal audit, sound corporate governance, and financial report audit significantly affect the accuracy of financial reports. They lend credence to the notion that internal and financial report audits have a major impact on the caliber of financial reports. On the other hand, the quality of financial reporting does not appear to be much influenced by a strong corporate governance component
Pelatihan Strategi Pemasaran Digital Produk Teh Herbal Seledri Sukarno Himawan Wibisono; As'adi; Ahmad Mukoffi; Yayuk Sulistiyowati
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v3i1.87

Abstract

The era of the Fourth Industrial Revolution demands that Small and Medium Enterprises (SMEs) like Herbal Celery Tea continuously develop and keep up with technological advancements to remain competitive in marketing their products. Digitalization offers significant opportunities for SMEs to expand their consumer reach and facilitate access to Herbal Celery Tea products, making them more widely known and appreciated by the public. However, to compete effectively, the readiness of human resources in utilizing technology is crucial. Limited understanding of technology poses a major challenge for SMEs in operating the available digital tools and determining appropriate marketing strategies to make their products appealing to consumers. The objective of this community service is to provide understanding to SMEs like Herbal Celery Tea regarding digital product marketing strategies and the importance of proper financial reporting for measuring business performance. Consequently, the desired outcome of this community service is the increase in revenue for Herbal Celery Tea SMEs through the effective implementation of digital marketing strategies and improved financial management.
Pengaruh Pengetahuan, Motivasi serta Independensi terhadap Kualitas Audit Internal di Bank Perkreditan Rakyat (BPR) Kota Malang Johanis Nifanngeljau; Ahmad Mukoffi
E-Jurnal Akuntansi Vol 31 No 4 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i04.p20

Abstract

The purpose of this research was made to be able to analyze and provide facts related to the existence of knowledge, motivation, and independence can have an influence on the quality of audits in this research in the form of survey analysis method which will use questionnaires in a way to be able to collect a variety of data needed. The purpose of distributing this questionnaire to employees in this case auditors in 5 BPR Malang city with the number of auditors 30 respondents. The level of quality of data that can be generated from the user of the research instrument and evaluated by testing the validity of the data. Hypothetical testing will use multiple linear regress data analysis techniques. Based on the results of the research, it can be known that three independent variables can have a significant and positive and negative influence on the quality of audits. Keywords: Knowledge; Motivation; Independence on Audit Quality.
Co-Authors Adrian Junaidar Handayanto Agustinus Soemardi Soebagio Agustinus Soemardi Soebagio Asadi Asadi As’adi As’adi Cakti Indra Gunawan Dwi Susanti, Rizki Aprilia Ekasari, Luh Dian Elly Lestari Felagiana Tato Fidyah Arini Kusuma Wardhani Hendrik Suhendri Hermi Sularsih Hermi Sularsih Luh Dina Ekasari Luh Dina Ekasari Maria Savira Nifanngeljau, Johanis Rahayu, Fransiska Roswita Ina Reda Soko Wikardojo Sri Andika Sukarno Himawan Sukarno Himawan Sukarno Himawan Wibisono Sumarno Sumarno Willy Tri Hardianto Yayuk Sulistiyowati Yosepha Cristina Perawati Yuliana Sagitarini