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THE IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR Muslichah Muslichah; Mohamed Bashir; Tutik Arniati
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.8715

Abstract

Tax e-filing system quality is vital, directly shaping tax process efficiency and user convenience. This study aims to examine the effect of tax e-filing system quality on taxpayer satisfaction using perceived usefulness as a mediating variable. To gather data, 300 questionnaires were distributed to taxpayers, resulting in participation from 230 respondents.The findings of our study demonstrated a positive effect of tax e-filing system quality on both user satisfaction and perceived usefulness, and that perceived usefulness has a positively significant effect on user satisfaction. Furthermore, this study confirmed that perceived usefulness as a mediating variable in the e-filing system quality and user satisfaction relationship. The study enhances tax system theory by revealing the mediating role of perceived usefulness, and it practically suggests improving e-filing systems for increased taxpayer satisfaction and efficient tax collection.
PELATIHAN PENINGKATAN DAYA TRANSFER PENGETAHUAN MELALUI LITERASI KOMPUTER PADA PESANTREN EL JASMEEN DI KEL. BANJARARUM KEC. SINGOSARI KAB. MALANG Sonhaji Sonhaji; Lidia Andiani; Mohammad Syadeli; Muslichah Muslichah; Uke Prayoga; Anang Amir Kusnanto; Sunarto Sunarto; Djoko Sugiono; Siwi Dyah Ratnasari
Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v8i1.109

Abstract

This article aims to show that educators' transfer power to students can be increased through educators' computer literacy. The development of science and technology has gained momentum by discovering and developing the internet and its supporting facilities. The development commonly known as information and communication technology provides effectiveness for life activities, especially in education. Due to an increase in the use of ICT in education and educational institutions, computer literacy is a must for educators and education personnel to carry out their duties. This article seeks to reveal the increase in the transfer of educators' knowledge and the effectiveness of the teaching staff's duties from community service activities in Islamic boarding schools. The community service activities that have been carried out to the educators and education personnel show an increase in the capacity of teaching materials provided to students and the capacity for student’s acceptance. Besides, the increase in computer literacy promotes effectiveness and easiness for the educators in fulfilling the tasks as part of their responsibility.
THE ROLE OF BAKTI GAMIA PRODUCT AS ANEMIA PREVENTION IN PREGNANT WOMEN AT TPMB JAMILA, SOUTH JAKARTA Lubis, Rita Mahdalena; Rahmayanti, Arini; Siburian, Claranita; Restinah, Anjar; Muslichah, Muslichah; Surtini, Surtini; Silferia, Silferia; Susanti, Dwi; Indirayani, Triana
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 1 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i1.147

Abstract

In the initial quarter of 2024, the percentage of pregnant women with anemia receiving ANC at TPMB Jamila in RW. 03 South Jakarta was recorded at 11% (31 individuals out of 279 pregnant women). Addressing this issue, an approach to tackle anemia in pregnant mothers involves education and intervention. This community initiative aims to enlighten pregnant women about the significance of consuming iron-rich foods and enhancing iron absorption to mitigate anemia during pregnancy. The endeavor involves data collection, identifying priority concerns, developing educational materials, and providing product interventions. Evaluation is conducted through discussions and Q&A sessions. A total of 14 pregnant women and 6 additional participants, including lecturers, midwives, and cadres, engaged in the counseling sessions, which were carried out collaboratively with team members. Notably, participants exhibited high levels of enthusiasm and participation throughout the activities
Islamic Financial Literacy and Financial Inclusion: Examining the Intervening Role of Financial Self-Efficacy Muslichah, Muslichah; Putra, Yuniarti Hidayah Suyoso; Abdullah, Rose; Usry, Abdul Kadir
International Journal of Islamic Economics and Finance (IJIEF) Vol 6, No 2 (2023): IJIEF Vol 6 (2), July 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v6i2.16384

Abstract

Financial self-efficacy is used as an intermediary variable in this study to examine how Islamic financial literacy affects financial inclusion. The participants in this study are final-semester Muslim economics students. Accidental sampling is the method employed. The response percentage for the 300 questionnaires distributed—181 of which were returned—was 60%. The investigation came to two important conclusions. First, financial inclusion and financial self-efficacy are significantly impacted by Islamic financial literacy. Second, the effect of Islamic financial literacy on financial inclusion is not significant. These findings may have an impact on legislators, service providers, and institutions of higher learning. Islamic finance should be a subject covered in higher education, either as part of the core curriculum or as an elective. To help the consumer better understand the given product information, the service provider should give them comprehensive information. The provision of financial education to certain groups, such as housewives or workers in offices, must be addressed in a number of ways by policymakers.
Board of directors and firm performance in mining companies: Mediating analysis of intellectual capital and sustainability reporting Arniati, Tutik; Muslichah, Muslichah
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-1 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

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Abstract

Purpose — This study aims to analyze the direct and indirect effects of board of directors on firm performance.Method — This study focuses on a population of mining sector companies that went public on the Indonesia Stock Exchange between 2019 and 2021. We analyzed a sample of 30 such companies. Our independent variable is the role of the board of directors, while the dependent variable is the performance of the company. We further examined intellectual capital and sustainability reporting as mediating variables. For our analysis, we employed the Partial Least Squares method using the SmartPLS version 3 software.Result — This study elucidates that while independent board directors do not directly influence a firm's performance, they significantly impact its intellectual capital, comprising knowledge, experience, intellectual property, and employee capabilities. This intellectual capital directly influences the firm's performance, suggesting an indirect route by which independent directors contribute to the firm's success. Moreover, independent directors also directly affect the firm's sustainability reporting, encompassing the disclosure of its economic, environmental, and social impacts. Like intellectual capital, sustainability reporting also impacts the firm's performance, providing another indirect pathway for independent directors to affect performance. Thus, intellectual capital and sustainability reporting serve as mediators between independent directors and firm performance, underscoring the crucial, albeit indirect, role these directors play in propelling a firm's success.Contribution — This research provides a valuable contribution to the academic community. First, this study integrates previous research into one research model. Second, this study examines sustainability reports as a mediating variable that is rarely studied.
Analysis Factors of Exclusive Breastfeding in Post Partum Mothers at Hermina Hospital, Kemanyoran, Central Jakarta Muslichah; Lail, Nurul Husnul; Azzahroh, Putri
International Journal of Midwifery and Health Sciences Vol. 1 No. 3 (2023): IJMHS Vol 1 No 3 (2023)
Publisher : Rajaki of Tulip Medika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61777/ijmhs.v1i3.43

Abstract

Background : Early and exclusive breastfeeding is very important for a child's survival, and to protect them from various diseases that they are susceptible to and which can be fatal. Increasing evidence shows that children who receive breast milk have higher intelligence test results. Factors that can influence exclusive breastfeeding include breast care, knowledge, attitudes, mental health and family support. Objective : To analyze the factors of exclusive breastfeeding for post partum mothers at Hermina Kemayoran Hospital, Central Jakarta. Methods : Analytical survey research using cross sectional research design with a sample of 80 people, data collection using a questionnaire, processed and analyzed using univariate and bivariate analysis. Results : The study found that most of the respondents stated that they gave exclusive breastfeeding (80.0%). Chi square analysis found breast care (p value = 0.004), knowledge (p value = 0.516), attitude (p value = 0.116), mental health (p value = 0.940), and family support (p value = 0.010). Conclusion : There is a relationship between breast care and family support with exclusive breastfeeding and there is no relationship between knowledge, attitudes and mental health with exclusive breastfeeding for post partum mothers at Hermina Kemayoran Hospital, Central Jakarta. Suggestion : perform breast care and provide family support to post partum mothers
The influence of tax fahrians and Truth of government oncom bliance behavior: goal commitment as intervening variable Muslichah, Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 13 No 1 (2006): April
Publisher : STIE Malangkucecwara

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Abstract

deskripsi eksperiment the direct and indirect effect of text variance and trust to government on Individual text player complain. In Malang, Des Java titik the respondence of the study are individual text player working in service Industries 53 teks players participate in this study titik disude of the study suggested: (1) the direct effect of trust to government on complain behavior is in significan(2) The index effect Of Truth to government on complain behavior.komitment is in signifikan (3) The direct effect of text varians of compliance behavior it's positive and signifikan (4) The indirect effect of task varians on complain behavior truth commitment is positive and significant
Pengelolaan Keuangan Keluarga Bagi Ibu Rumah Tangga Desa Gunungrejo Kecamatan Singosari Kabupaten Malang Bunyamin, Bunyamin; Munfaqiroh, Siti; Muslichah, Muslichah; Amin, Aminul; Muniroh, Muniroh; Irawati, Rina; Tuakia, Hedher
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 10 (2023): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i10.516

Abstract

Kegiatan Pelatihan Pengelolaan Keuangan Keluarga merupakan kerjasama LPPM STIE Malangkucecwara dengan Desa Gunungrejo Kecamatan Singosari. Pelatihan tatap muka untuk memberikan pengetahuan pada perangkat desa dan ibu rumah tangga. Ibu rumah tangga adalah pengajar, pendidik, pengelola rumah tangga yang utama dalam keluarga. Pelatihan ini dimaksudkan untuk memberikan pengetahuan tentang bagaimana cara mengelola keuangan keluarga yang baik agar dapat mendatangkan kebahagiaan dan kesejahteraan keluarga. Untuk memenuhi kebutuhan sehari-hari, ibu rumah tangga memerlukan penghasilan. Setiap keluarga tentunya memiliki sumber penghasilan yang berasal dari berbagai bidang pekerjaan yang ditekuninya. Seberapa besar penghasilan dalam suatu keluarga, sebaiknya dapat dikelola secermat dan sebaik mungkin agar pengeluaran sesuai dengan pendapatan yang diterima, sehingga seluruh kebutuhan penting dalam keluarga dapat terpenuhi sesuai kemampuan masing masing. Hasil pelatihan pengelolaan keuangan rumah tangga menunjukkan bahwa ibu rumah tangga didalam mengelola keuangan akan melakukan beberapa kegiatan: menghitung seluruh pendapatan, menyusun anggaran bulanan, mengalokasikan pendapatan untuk tabungan dan investasi, menyiapkan dana darurat, dan menghindari hutang.
Manajemen Laba Dan Tax Avoidance Terhadap Nilai Perusahaan dimoderasi Kualitas Audit Cindy O. Pangemanan; Muslichah Muslichah
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6275

Abstract

The goal of this study to examine the impact of earnings management and tax avoidance on firm value with audit quality as a moderating variable. Population of this study is infrastructure, transportation, and logistics sectors listed on the IDX from 2017-2021. By using purposive sampling, the sample used in the study was 28 companies, with a period of 5 years, obtained 140 observational data. The results of the study show that earnings management doesn’t affect on firm value, tax avoidance has a positive effect on firm value, and audit quality can’t moderate the relationship among earnings management and firm value. On the other hand, audit quality can weaken the impact of tax avoidance on firm value.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahan Selsa Kurniawati Putri; Muslichah Muslichah
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9784

Abstract

The purpose of this study was to examine the effect of profitability and leverage on firm value. The population of this research is the food and beverage sector companies which are listed on the IDX for 2019-2021, totaling 72 companies. By using purposive sampling, the samples used in this study were 26 companies and 78 observational data. The results showed that profitability has an effect on firm value, but leverage has no effect on firm value. The results of this study provide an overview to investors regarding the value of the company so that it can be used as a guide before making an investment. Furthermore, the results of this study also provide an overview for the company regarding the variables that need to be the focus of the company so that the firm's value can be increased.