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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Pendidikan Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Lembaran Ilmu Kependidikan El Dinar MUQTASID Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Walisongo: Jurnal Penelitian Sosial Keagamaan KEUNIS JURNAL PROFESI KEGURUAN Accounting Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi al-Uqud : Journal of Islamic Economics Fokus Ekonomi Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah AFEBI Islamic Finance and Economic Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Al-Ikhlas Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Islamic Accounting and Finance Research Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Ihsan: Jurnal Pengabdian Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Applied Data Sciences Indonesian Journal of Devotion and Empowerment (IJDE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Al Dzahab JAKA (Jurnal Akuntansi, Keuangan dan Auditing) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Bookchapter Ekonomi Universitas Negeri Semarang Indonesian Journal of Accounting and Business Journal of Environment and Sustainability Education Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Akuntansi dan Governance Andalas Business and Accounting Education Journal Jurnal Dinamika Akuntansi Journal of Accounting, Economics, and Business Education JAS (Jurnal Akuntansi Syariah) "Indonesian Journal of Devotion and Empowerment (IJDE) "
Hasan Mukhibad
Faculty Of Economics And Business, Universitas Negeri Semarang, Indonesia
Religion Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Mini Greenhouse: Efforts to Improve Environmentally Friendly Agricultural Skills for Students of Pondok Pesantren Al Asror Mukhibad, Hasan; Widiyanto; Kusumantoro; Nurkhin, Ahmad; Anisykurlillah, Indah; Wahyuningrum, Indah Fajarini Sri; Raharjo, Teguh Hardi; Sulhadi
Indonesian Journal of Devotion and Empowerment Vol. 1 No. 1 (2025): Special Issue
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v1i1.38100

Abstract

Pondok pesantren are increasingly paying attention to environmental issues, sustainability, and the promotion of the Sustainable Development Goals (SDGs), as well as striving to provide life skills for students (Santri) through training and self-development activities. This article explains the impact of utilizing a mini greenhouse to improve students’ agricultural skills through a community service program at Pondok Pesantren Al Asror Semarang, targeting 15 students. The activities were carried out over five months (May to September 2025) in the form of training and assistance in using the mini greenhouse. The training introduced the mini greenhouse and its benefits, after which the students worked together to prepare and build it within the pondok pesantren environment. The next activities included plant cultivation, starting from seed sowing, planting, and caring for the plants until harvest time, under the guidance and supervision of the community service team. The students were highly enthusiastic and motivated to make use of the mini greenhouse, and they received support from the pondok pesantren leaders to enhance their life skills. The students then continued using the mini greenhouse for organic vegetable cultivation, starting from sowing to harvest time.
THE MODERATING ROLE OF NON-DEBT TAX SHIELD ON PROFITABILITY DETERMINANTS Diva Nur Alifah; Hasan Mukhibad
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2794

Abstract

This study examines the effects of intellectual capital, working capital, and leverage on firm profitability, with non-debt tax shield as a moderating variable. Despite the expansion of national infrastructure development, profitability among construction firms remains uneven, as several firms continue to exhibit weak financial performance despite operating under similar industry conditions. This situation suggests that increased project availability does not automatically translate into improved profitability, highlighting potential inefficiencies in the use of internal resources and financial strategies. The analysis is conducted using unbalanced panel data and a Fixed Effects Model. The findings show that intellectual capital and working capital do not have a significant direct effect on profitability, while leverage positively influences profitability. Furthermore, the non-debt tax shield strengthens the relationships between intellectual capital and profitability, as well as between leverage and profitability, but weakens the effect of working capital on profitability. These results highlight the importance of tax-based internal mechanisms in shaping firm profitability.
Determinants of Student Behavior to Use Financial Technology (Fintech) Banking Services - Integrated Theory of System Acceptance and Psychological Behavioral Theory Fachrurrozie Fachrurrozie; Indah Anisykurlillah; Hasan Mukhibad; Kuat Waluyo Jati; Ahmad Nurkhin
Journal of Applied Data Sciences Vol 7, No 2: May 2026
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v7i2.1138

Abstract

Fintech provides technology-based banking and financial services; therefore, the analysis of FinTech usage behavior should be viewed in the context of system acceptance and psychological behavioral theory. We employ the System Acceptance Theory approach, specifically the Theory of Acceptance Model, and the psychological behavioral theory, the Theory of Reasoned Action, to explain behavioral intention to use FinTech and incorporate risk factors. This study aims to prove the influence of perceived ease of use, perceived usefulness, subjective norms, attitude, and perceived risk on the intensity of Generation Z's intention to use Fintech. Moreover, this research demonstrates the influence of intention to use Fintech on fintech usage behavior. This research employed a survey approach with 350 students in Indonesia, who are part of Generation Z, and analyzed the data using Structural Equation Modeling with Partial Least Squares. We report that perceived ease of use and perceived usefulness are vital factors in increasing the intention to use Fintech. Attitude is a factor that encourages students to use Fintech, and conversely, perceived risk is a vital factor in decreasing intention to use Fintech. We were unable to find evidence of a relationship between subjective norms and intention to use Fintech. Ultimately, behavioral intention in using Fintech is crucial for increasing student adoption of Fintech. This study recommends that financial institutions offer Fintech services to enhance usability, convenience, and mitigate the risks associated with fintech use.
Pengaruh Moral Perpajakan, Kekuasaan Otoritas Pajak, dan Persepsi Keadilan Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Religiusitas sebagai Variabel Pemoderasi (Studi Empiris pada Pemilik Kendaraan Bermotor yang Terdaftar di Kantor Bersama SAMSAT Kota Semarang I) Eri Kartika; Hasan Mukhibad
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6555

Abstract

This study aims to analyze the effect of tax morale, tax authority power, and perceptions of tax fairness on motor vehicle taxpayer compliance, with religiosity as a moderating variable. The study was conducted on motor vehicle taxpayers registered at the One- Stop Administration Office (SAMSAT) of Semarang City I. A quantitative approach with a survey design was employed. Primary data were collected through the distribution of Likert-scale questionnaires (1–5) to 100 respondents selected using a convenience sampling technique. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method, which includes outer model testing, inner model testing, and hypothesis testing to examine direct effects and moderating effects among variables. The results indicate that tax morale, tax authority power comprising coercive power and legitimate power and perceptions of tax fairness have a positive and significant effect on motor vehicle taxpayer compliance. These findings suggest that taxpayer compliance is influenced by a combination of internal factors, such as moral values and individual perceptions, and external factors, including authority power and the enforcement of tax regulations. Furthermore, religiosity is proven to act as a moderating variable that strengthens the positive and significant effects of tax morale, tax authority power, and perceptions of tax fairness on motor vehicle taxpayer compliance. This result demonstrates that religious values enhance the internalization of moral attitudes, increase respect for authority, and strengthen taxpayers’ responses to the fairness of the tax system, thereby promoting more consistent and sustainable compliance.  
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Afrida Yeni Agus Wahyudin Ahmad Nurkhin Aji Purwinarko, Aji Aji, Mugi Wismoyo Alfa Narendra Algifari Algifari, Algifari Ali, Wanamina Bostan Aminatun, Siti Amir Mahmud Andhina Putri Keriyanti Anna Kania Widiatami Ardhana ardhana Reswari Hasna Pratista Ardina, Ayu Martaning Yogi Arif Agus Haidar Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Asrori Atik Ul Mussanadah Baswara, Satsya Yoga Bayu Bagas Hapsoro Bayu Bagas Hapsoro, Bayu Bagas Bintang Gemilang Bulan Karima Nurani Christian Wiradendi Wolor Daud, Norzaidi Mohd Dita Andraeny Diva Nur Alifah Doddy Setiawan Dwi Puji Astuti Edi Subkhan, Edi Ekaviana, Dessy Endriz Devianti Fahlevi Enggarningtyas Retno Pinasti Eri Kartika Evangeline Rosa Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri Fahlevi, Endriz Devianti Fauzi, Muhammad Irfan Gymnastiar, Hamzah Hardi Saputro, Iwan Hartati, Mendi Sri Hartati, Mendi Sri Hartono, Felicia Hasna Afifatun Najah Ilham Tri Oktavian Ilham Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isnarto, Isnarto Jafar, Noor Ismawati Jarot Tri Bowo Santoso Jati, Kuat Waluyo Kallisia, Maria Putri Kardoyo Kiswanto - Kuat Waluyo Jati Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Lestari, Iis Indah Linda Agustina Mahameru Rosy Rochmatullah Meyliani Eka Setyawati Mr. Nana Abdul Aziz Mugi Wismoyo Aji Muhammad Khafid Muhsin Muhsin Muhsin, Muhsin Munawaroh, Sofiyatul Muthmainah Muthmainah Muthmainah Muthmainah Nor, Fakhrudin Nugroho, Rosyid Wahyu Nur Anita Nurdian Susilowati Prabowo Yudo Jayanto Puriyanti, Tri Raharjo, Teguh Hardi Rahmawati Rahmawati Ratnani, Mariana Ratih Razaq Noor Muhammad Noor Muhammad Revita Agustina Ria Safitri Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi S Martono S Martono Saiful Ilmi Septi Purnama Suci Afnia Sugiyat, Junjung Sulhadi Syamsul Arifin Syukron Salam, Syukron Trisni Suryarini Uciati, Neni Warsina Warsina Widiyanto Widiyanto