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All Journal MAKSI Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Jurnal Akuntansi Kompetif BERNAS: Jurnal Pengabdian Kepada Masyarakat Coopetition : Jurnal Ilmiah Manajemen Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ekonomi Syariah dan Bisnis Finance and Business Management Journal (FBMJ)
MOCHAMAD FEBRI SAYIDIL UMAM
Universitas Majalengka
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: (Studi Pada KPP Mikro Piloting Majalengka) Umam, Mochamad Febri Sayidil; Irfan Arifianto
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): Edisi Februari 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3718

Abstract

Abstract: This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions, and the Implementation of the E-filing System on the Compliance of Individual Taxpayers registered at the KPP Mikro Piloting Majalengka. This study is a quantitative study using primary data with data collection techniques using a questionnaire measured using a Likert scale. The analytical method used is descriptive and verification analysis methods. The population of this study is an individual taxpayer registered at the KPP Mikro Piloting Majalengka as many as 264,884. The sampling technique in this study used a purposive sampling technique and the number of respondents determined using the Slovin formula was obtained as many as 100 respondents. The data analysis tool used is multiple linear regression data analysis technique with the SPPS version 25 program. The test results obtained in this study indicate that taxpayer awareness, tax sanctions, and partial application of the E-filing system all have a significant effect on individual taxpayer compliance.
Pengaruh Jumlah Anggota, Modal Sendiri dan Volume Usaha Terhadap Sisa Hasil Usaha Koperasi Sayidil Umam, Mochamad Febri; Riyadi, Wulan; Rusdiana, Alan
Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 2 (2024): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v15i2.4355

Abstract

This study aims to find out how the effect of the number of members, own capital and business volume on the remaining results of operations in cooperative groups based on districts/cities in West Java Province either partially or simultaneously. The research method used is descriptive analysis and verification analysis. The population in this study is cooperative groups based on districts/cities in West Java Province which are listed on the West Java Provincial Government Website for the 2017-2021 period. The sample in this study used a saturated sampling technique so that sample data were obtained from 27 districts and cities consisting of 18 districts and 9 cities with a total sample data of 135. The results of this study partially show that the number of members has no significant effect on the remaining business results. Own capital and business volume have a significant effect on the remaining operating results. Meanwhile, it simultaneously shows that the number of members, own capital and business volume have a significant effect on the remaining business results.
Pengaruh Live Streaming dan Price Discount terhadap Loyalitas Pelanggan Pengguna TikTok Shop di Kabupaten Majalengka Masduki; Pipih Sopiyan; Sayidil Umam, Mochamad Febri; Alan Rusdiana; Sri Wahyuni
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.5092

Abstract

ABSTRAK Transformasi digital menggeser cara berbelanja dengan memperkenalkan social commerce yang membuat perusahaan dihadapkan pada tuntutan tidak hanya menarik perhatian tetapi juga mempertahankan loyalitas pelanggan. Namun, tidak sedikit loyalitas pelanggan rendah diakibatkan karena kekuatan live streaming dan price discount yang masih rendah. Penelitian ini bertujuan untuk menggambarkan live streaming, price discount dan loyalitas pelanggan serta mengetahui dan menganalisis secara parsial pengaruh live streaming dan price discount terhadap loyalitas pelanggan pengguna TikTok Shop Majalengka. Penelitian ini menggunakan metode pendekatan kuantitatif dengan analisis deskriftif dan verifikatif. Jumlah populasi pengguna TikTok Shop Majalengka berjumlah 100 orang. Sampel yang digunakan adalah sampel accidental sampling dengan jumlah 100 orang pada pengguna TikTok Shop Majalengka. Data analisis menggunakan uji asumsi klasik, analisis regresi linier berganda, analisis koefisien determinasi dan uji hipotesis. Hasil penelitian ini menyatakan bahwa live streaming dan price discount memiliki pengaruh yang positif dan signifikan terhadap variabel terikat loyalitas pelanggan. Kata Kunci: Live Streaming, Loyalitas Pelanggan, Price Discount, Tiktok Shop. ABSTRACT Digital transformation has shifted the way shopping is done by introducing social commerce, which makes companies faced with the demands of not only attracting but also maintaining customer loyalty. However, not a few low customer loyalty is caused by the strength of live streaming and price discounts that are still low. This study aims to describe live streaming, price discounts and customer loyalty and to determine and partially analyze the effect of live streaming and price discounts on customer loyalty of TikTok Shop Majalengka social commerce users. This study uses a quantitative approach method with descriptive and verification analysis. The total population of TikTok Shop Majalengka social commerce users is 100 people. The sample used was accidental sampling with a total of 100 people in TikTok Shop Majalengka social commerce users. Data analysis using classical assumption test, multiple linear regression analysis, coefficient of determination analysis and hypothesis testing. The results of this study state that live streaming and price discounts have a positive and significant effect on customer loyalty. Keywords: Live Streaming, Customer Loyalty, Price Discount, Tiktok Shop
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN MAJALENGKA Mochamad Febri Sayidil Umam; Tito Marta Sugema Dasuki
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 4 No. 1 (2021)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v4i1.1001

Abstract

Abstrak This research aims to determine empirical evidence about the effect of the use of financial accounting information systems, human resource competence, and the role of internal audit on the quality of financial reports of the Local Government Majalengka. The research method uses a descriptive verification approach. The population in this study were employees of the Local Government of Majalengka. The sampling technique used was purposive sampling. The sample of this study was 135 employees in the finance department (head of department and financial staff). The research is explanotary research which relates to the position of the studied variables and the influence between one variable and the research variable. The data analysis technique used multiple regression analysis with SPSS software. The results of this study indicate that partially the use of SIAKD has no significant effect on the quality of LKPD, HR competence has a significant effect on the quality of LKPD, the role of Internal Audit has a significant effect on the quality of LKPD. Simultaneously the use of SIAKD, HR competence and the role of Internal Audit have a significant effect on the quality of LKPD.
STUDI TENTANG KEPUTUSAN MEMILIH PROGRAM STUDI AKUNTANSI MELALUI PERSPEKTIF PERSONALITAS, PROFESI DAN REKOMENDASI Ginanjar, Yogi; Umam, Mochamad Febri Sayidil
Jurnal Akuntansi Kompetif Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i2.944

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh personalitas, profesi dan rekomendasi terhadap keputusan memilih program studi akuntansi. Metode yang digunakan dalam penelitian ini adalah explanatory survey. Populasi yang diambil dalam penelitian ini adalah Mahasiswa Akuntansi Universitas Majalengka. Jumlah sampel dalam penelitian ini yaitu sebanyak 74 Mahasiswa Akuntansi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi liner berganda dengan bantuan software SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial variabel personalitas dan rekomendasi berpengaruh signifikan terhadap keputusan memilih program studi akuntansi. Sedangkan variabel profesi tidak berpengaruh signifikan terhadap keputusan memilih program studi akuntansi. Secara simultan variabel personalitas, rekomendasi dan profesi berpengaruh signifikan terhadap keputusan memilih program studi akuntansi.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS TERHADAP KUALITAS AUDIT PADA INSPEKTORAT KABUPATEN MAJALENGKA PERIODE 2026 Wulan Riyadi; Mochamad Febri Sayidil Umam; Raden Wulan Saparinda; Nedya Addini Khaerunisa
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 2 (2026): Edisi Juni 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i2.18325

Abstract

Kualitas audit pemerintahan yang masih rendah menjadi salah satu faktor penyebab maraknya penyimpangan keuangan, temuan BPK RI periode 2005 – 2023 menunjukan adanya 6 OPD yang belum menyelesaikan temuan audit dengan total kelebihan pembayaran mencapai Rp 3,75 miliar, yang mengeindikasikan lemahnya pengawasan internal Inspektorat. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh independensi, kompetensi, dan integritas atas kualitas audit bagi Inspektorat Kabupaten Majalengka. Penelitian ini menggunakan metode kuantitatif melalui pendekatan deskriptif dan verifikatif. Populasi penelitian ini ialah auditor di Inspektorat Kabupeten Majalengka. Teknik pengambilan sampel yang diterapkan ialah sampling jenuh, dengan jumlah 64 responden. Data dikumpulkan dengan kuisioner dengan skala likert. Analisis data diaplikasikan dengan uji asumsi klasik, uji koefisien determinasi (Adjusted R²), dan uji signifikansi parsial (uji t) melalui bantuan SPSS versi 25. Hasil penelitian menunjukkan independensi, kompetensi, dan integritas berpengaruh terhadap kualitas audit pada Inspektorat Kabupaten Majalengka.
Co-Authors Alan Rusdiana Endah Prihartini Hernita, Nita Humairoh, Aat Ika Erika Irfan Arifianto Irfan Arifianto Kartika, Risna Latief Zaenuddin Nur Masduki Masduki Melia Rahmayani Melia Wida Rahmayani Merlina Nedya Addini Khaerunisa NITA HERNITA Pipih Sopiyan Prawiranegara, Benny Raden Wulan Saparinda RIYADI, WULAN Sari, Ovi Hamidah Sri Aniri Sri Wahyuni Tito Marta Sugema Dasuki Wulan Riyadi Wulan Riyadi Wulan Riyadi Yogi Ginanjar