Article Per Year (5 Year)
p-Index From 2021 - 2026
3.457
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma Media Mahardhika EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Nusantara International Journal Of Science, Technology & Management (IJSTM) International Journal of Community Service Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Sustainable : Jurnal Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Culture Accounting and Auditing TGO Journal of Community Development Journal of Creative Power and Ambition (JCPA) Ecoducation
Imawan, Amrizal
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Lamongan, Lamongan, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Transportation Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
Peningkatan Literasi Keuangan pada Gen Z untuk Menuju Indonesia Emas 2045 pada Seluruh Sekolah SMA/SMK/MA di Kabupaten Lamongan Handoko Putro, Guruh Marhaenis; Imawan, Amrizal; Farihatul Bait, Jennifer; Febrianti, Devi; Megasyara, Ira; Mas'adah, Ninik; Astuti, Suryani Yuli
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3191

Abstract

Kemampuan seseorang untuk memahami dan mengelola keuangan mereka dengan baik dikenal sebagai literasi keuangan. Mereka memiliki kemampuan untuk membuat keputusan keuangan yang tepat, dalam memilik berbagai produk keuangan, membuat anggaran, mengelola hutang, dan menabung untuk masa depan. Jika seseorang memiliki literasi keuangan yang baik, dapat membantu mereka dalam mengelola uang mereka dengan bijak, mengurangi kesalahan yang mungkin terjadi, serta mengembangkan kebiasaan yang sehat untuk mengatur uang mereka. Dengan literasi keuangan yang baik, seseorang dapat merencanakan pensiun dan membuat investasi yang tepat demi masa depan yang lebih baik. Gen Z memiliki banyak kesempatan untuk berbelanja dengan mudah dan cepat. Karena itu, sangat penting bagi Gen Z untuk memiliki pengelolaan keuangan yang baik agar mereka tidak terjebak dalam perilaku konsumerisme. Tidak hanya generasi saat ini yang membutuhkan literasi keuangan, tetapi juga generasi mendatang, seperti Gen Z, membutuhkan literasi keuangan agar mereka dapat mengelola uang mereka dengan bijak, menghindari masalah keuangan yang sulit, dan memahami kewajiban dan hak mereka dalam kontrak keuangan. Ini membantu mereka mengurangi risiko keuangan di masa depan dan mencegah penipuan praktik keuangan yang tidak etis. Sebaliknya, kurangnya pengetahuan keuangan dapat membuat seseorang lebih rentan terhadap praktik keuangan yang merugikan. Akibatnya, meningkatkan pengetahuan keuangan adalah langkah yang sangat penting bagi setiap orang, terutama bagi generasi yang akan datang. Pengabdian kepada masyarakat ini memberikan pelatihan literasi keuangan kepada siswa SMA, SMK, dan MA di Surabaya untuk memahami dan menerapkannya.
Analisis Penerapan Akuntansi Berdasarkan SAK EMKM Pada UMKM Dwi Loundry Imawan, Amrizal; Mas’adah, Ninik; Safitri, Maya; Fadhil, Faiz Abdillah
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20865

Abstract

The aim of this research is to analyze the suitability of implementing accounting based on SAK EMKM in Dwi Loundry MSMEs. This research was conducted using a qualitative method with a case study approach and the application of recording financial reports based on SAK EMKM using primary and secondary data taken from the Dwi Loundry business. Data collection techniques in this research used observation, interview and documentation techniques and the analysis techniques used were data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that the Dwi Loundry business has implemented accounting but the recording of financial reports is still done manually and is very simple and its implementation does not follow the provisions in SAK EMKM. The financial report prepared by the Dwi Loundry business is only a profit and loss report, while the financial position report and notes to the financial report do not yet exist. The obstacles that cause SAK EMKM not to be implemented in the Dwi Loundry business are time constraints and not knowing and understanding the preparation of financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Keywords: Financial Reports, SAK EMKM, and UMKM
ANALISIS PENGARUH OPERATING CASH FLOW, PROFITABILITAS, SALES GROWTH, FIRM SIZE, DAN LEVERAGE TERHADAP PREDIKSI KONDISI FINANCIAL DISTRESS Sholikha, Nikmatus; Febrianti, Devi; Megasyara, Ira; Imawan, Amrizal
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4542

Abstract

The phenomenon of PKPU (Application for Insolvency and Delayed Debt Payment) on some issuers in the IDX appears to indicate financial problems (financial distress). The research was conducted to test and analyze the impact of operating cash flow, profitability, sales growth, firm size, and leverage on the prediction of financial distress conditions in sub-sector companies heavy construction and civil engineering registered in the IDX in 2020-2022. The sampling techniques used are purposive samplings with samples obtained of 60 data. The quantitative method is used in this study through an associative approach using secondary data as well as using double linear analysis with the SPSS version 22 test tool. The results of this study show that the profitability variables with proxy return on asset have a significant impact on financial distress, while the operating cash flow, sales growth, firm size, and leverage variables of proxy debt to asset ratio have no influence on financial stress. The implications of this study are expected to inform investors to always do financial analysis first before making decisions in the heavy construction and civil engineering subsectors.
Edukasi Dan Pemahaman Perpajakan Sebagai Upaya Peningkatan Kepatuhan Pelaporan SPT Era Coretax Febby Balla Syach Puteri; Iftita Dewi Karisma; Amrizal Imawan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6745

Abstract

This study aims to analyze the role of tax education and tax understanding in improving taxpayer compliance in filing Annual Tax Returns (SPT) during the implementation of the Coretax Administration System. The study employed a qualitative descriptive approach conducted at KPP Pratama Lamongan. Data were collected through in-depth interviews, observation, and documentation involving one tax officer and four individual taxpayers selected using purposive sampling. The findings indicate that tax education delivered through socialization programs, official social media, the Directorate General of Taxes website, webinars, and consultation services has helped taxpayers understand tax regulations and adapt to the Coretax system. The study also found that better tax understanding supports taxpayers in fulfilling their tax obligations accurately and on time. However, the implementation of Coretax still presents challenges due to taxpayers' limited familiarity with the new digital system. Overall, tax education and tax understanding play an important role in improving taxpayer compliance in Annual Tax Return reporting during the Coretax era. Therefore, continuous education, assistance, and simplification of Coretax-related information are needed to support successful digital tax administration
Pengaruh Digitalisasi dan Sosialisasi terhadap Kepatuhan Wajib Pajak Orang Pribadi Kabupaten Lamongan Tahun 2024 dengan Kesadaran sebagai Variabel Mediasi: The Effect of Digitalization and Socialization on Individual Taxpayer Compliance in Lamongan Regency in 2024 with Awareness as a Mediating Variable Maza, Angelica Al'maliki Saliha; Imawan, Amrizal; Mas'adah, Ninik; Febrianti, Devi
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3153

Abstract

Faktor kunci dalam memaksimalkan pendapatan negara untuk pembangunan adalah kesadaran dan kepatuhan wajib pajak dalam memenuhi kewajibannya. Oleh karena itu, upaya peningkatan kepatuhan Wajib Pajak menjadi fokus penting. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh digitalisasi dan sosialisasi terhadap kepatuhan Wajib Pajak Orang Pribadi Kabupaten Lamongan tahun 2024 dengan kesadaran sebagai variabel mediasi. Objek yang diteliti pada penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lamongan sejak tahun 2024 dan pernah mengakses digitalisasi perpajakan serta terpapar sosialisasi perpajakan. Sampel yang di dapat pada penelitian ini menggunakan metode purposive sampling. Analisis yang digunakan dalam penelian ini menggunakan teknik analisis Structural Equation Modeling - Partial Least Squares (SEM-PLS) dengan menggunakan software SmartPLS versi 3. Hasil pengujian menunjukan bahwa digitalisasi dan sosialisasi berpengaruh terhadap kepatuhan. Selanjutnya, digitalisasi tidak berpengaruh terhadap kesadaran namun sosialisasi berpengaruh terhadap kesadaran. Kesadaran tidak berpengaruh terhadap kepatuhan. Kesadaran tidak dapat memediasi pengaruh digitalisasi terhadap kepatuhan dan juga tidak dapat memediasi pengaruh sosialisasi terhadap kepatuhan. Temuan ini mengindikasikan bahwa meskipun kesadaran Wajib Pajak meningkat, hal tersebut belum cukup kuat untuk membentuk perilaku kepatuhan tanpa dukungan faktor eksternal yang bersifat memudahkan dan mengikat.
Training on Accounting Recording and Financial Management for PKK Mothers Devi Febrianti; Ira Megasyara; Amrizal Imawan
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.383

Abstract

Household financial management often appears simple, yet many homemakers struggle to manage it well, particularly in planning expenses and maintaining accounting records. The members of the PKK (Family Welfare Empowerment) group in Deket Wetan Village, Lamongan Regency, generally still record their finances traditionally and have never attended any training on financial planning or financial reporting. This community service activity aimed to provide training on family financial management and simple accounting recording so that participants could better manage household finances and minimize debt incurred to meet daily needs. The activity was conducted over two days at the Deket Wetan Village hall and was followed by one week of intensive mentoring, employing lecture, discussion, and practice methods. Its effectiveness was measured through a pre-test and a post-test. The results showed a positive response and a clear improvement in participants' understanding, with the average score rising from 65 in the pre-test to 87.5 in the post-test, while 70% of participants were able to prepare simple bookkeeping independently. These findings indicate that training in simple financial recording effectively enhances homemakers' knowledge and skills in managing family finances. Continued training and periodic mentoring, supported by the active role of the village government, are recommended so that the acquired knowledge is applied sustainably in daily life.
BUMDes School For Financial Management Haryanto; amrizal imawan; abdul majid
International Journal Of Community Service Vol. 2 No. 1 (2022): February 2022 (Indonesia - Malaysia - Philippines)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i1.64

Abstract

For BUMDes (village-owned enterprise) managers, orderly financial records and reports are crucial matters to know the financial position of their business. Systematic financial record is a tool for making decisions regarding business development plans, as well as requirements for applying for capital or getting investors. The administrative system for recording BUMDes financial reports is mostly still manual which seems complicated and lengthy, so there are still many BUMDes managers who do not have financial reports in running their business. The purpose of this community service was to increase understanding and competence regarding accounting literacy for BUMDes managers. These community service partners were directors and treasurers of 27 BUMDes in Paciran and Karanggeneng districts. Community service activities were carried out through training and mentoring methods and attended by the BUMDes managers and treasurers. The training was conceptualized in the form of lectures, discussions, and practice of preparing financial statements. The results of this service indicated that there was an increase in the knowledge and skills of BUMDes managers regarding administration, rules, utilization of village asset,and financial bookkeeping. The output of science and technology achieved was practical knowledge of simple accounting, namely the preparation of financial reports in accordance with existing standards and regulations.
Analysis of Solvency, Liquidity, and Profitability Ratios on the Financial Performance of Koperasi Simpan Pinjam Peduli Sehat Tuban Lina Ayu Cahyati; Haryanto; Amrizal Imawan; Suryani Yuli Astuti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.2032

Abstract

Introduction/Main Objectives: This study aims to analyze the financial performance of Koperasi Simpan Pinjam Peduli Sehat Tuban during the 2023–2025 period based on solvency, liquidity, and profitability ratios. Background: Financial performance needs to be evaluated periodically to determine the cooperative's ability to manage assets, liabilities, and capital and to fulfill short-term obligations. Research Methods: This study uses a comparative descriptive quantitative method with secondary data obtained from the cooperative's financial statements for 2023–2025. The analysis was conducted by calculating and comparing the Debt to Asset Ratio (DAR), Current Ratio (CR), Quick Ratio, Return on Assets (ROA), and Return on Equity (ROE). Findings: The results show that DAR increased from 30.24% in 2023 to 38.73% in 2024 and slightly decreased to 38.10% in 2025. The Current Ratio decreased from 306.18% in 2023 to 235.82% in 2025, while the Quick Ratio decreased from 299.36% to 233.57%. Despite the decline, both liquidity ratios remained above 100%. Profitability also tended to decline, with ROA decreasing from 1.61% in 2023 to 0.92% in 2025 and ROE decreasing from 2.31% to 1.49%. Conclusion: The cooperative's financial condition remained relatively good in terms of liquidity and solvency, but profitability tended to decline. Therefore, the cooperative needs to improve asset utilization, receivable management, and operational cost efficiency to increase SHU
Co-Authors ABDUL MAJID Astuti, Suryani Yuli Devi Febrianti Eva Wany, Eva Fadhil, Faiz Abdillah Faizah, Erna Nur Farihatul Bait, Jennifer Febby Balla Syach Puteri Febrianti, Devi Handoko Putro, Guruh Marhaenis Haryanto Iftita Dewi Karisma Ira Megasyara Ira Megasyara Ira Megasyara Lina Ayu Cahyati Mas'adah, Ninik Masadah, Ninik Mas’adah, Ninik Maya Safitri Maza, Angelica Al'maliki Saliha Nikmatus Sholikha, Nikmatus Ninik Mas'adah Putro, Guruh Marhaenis Handoko Rosiawan, Rizky Wahyudha Salsabilah, Imroatus