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All Journal Jurnal Reviu Akuntansi dan Keuangan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN MIX : Jurnal Ilmiah Manajemen Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF SCIENCE AND SOCIAL RESEARCH JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Akuntansi Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Community Service Journal of Tourism Economics and Policy Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat MDP Student Conference AMMA : Jurnal Pengabdian Masyarakat JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Riset Aplikasi Manajemen
Justita Dura
Institut Teknologi Dan Bisnis Asia Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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From Recommendations to Digital Reputation: Effects of Program Quality, Brand Image, and Word of Mouth on Choosing SDIT Nurul Azmi Medan Saputra, Eko; Bukhori, Moh; Dura, Justita
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.1005

Abstract

STRENGTHENING THE LOCAL ECONOMY: MEASURING THE DIGITAL LITERACY OF UMKM TOWARDS THE EFFICIENCY OF ELECTRONIC TAX REPORTING Hamdani, Muhammad Riko; Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 3 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i3.2178

Abstract

This study explores the level of digital literacy of Micro, Small and Medium Enterprises (SMEs) in Malang City and its impact on electronic tax reporting. Of the 99 SMEs operating for at least one year, the majority showed adequate digital literacy, with interest and skills in using electronic tax applications. A good level of digital literacy gives hope for the successful implementation of electronic taxes in Malang City. Data analysis shows that the readiness of digital literacy of SMEs significantly positively affects the obligation of electronic tax reporting. Increasing digital literacy can improve the efficiency of SME tax reporting, contribute to local economic growth, and ensure business continuity. Therefore, a deep understanding of digital literacy not only impacts SME operations but is also crucial to ensure good and sustainable tax compliance in the long term.
Simple Bookkeeping Training at the Rembun Village Farmer Group, Dampit, Kabupaten Malang Yogatama, Ahmad Nizar; Hanif, Rifki; Sidi, Agus Purnomo; Anjaningrum, Widiya Dewi; Cahyaningtyas, Fadilla; Dura, Justita
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.2052

Abstract

Purpose: The training activity entitled "Training on Simple Bookkeeping Preparation in Rembun Village Farmer Group" is an effort to provide basic understanding to Rembun Village farmer groups in managing their agricultural finances and bookkeeping more efficiently. Method: The training focuses on applying simple bookkeeping methods, which aim to help farmers record financial transactions, understand financial statements, and improve their financial management. Practical Applications: During the training, participants were taught the basic concepts of bookkeeping, cash management, recording agricultural transactions, using simple spreadsheets, and preparing financial statements. They are also introduced to mobile applications that can facilitate their bookkeeping process. The result of this training is expected to be an increase in the ability of farmer groups to manage their finances, optimize the use of resources, and produce more accurate financial reports. Conclusion: With this new understanding, Rembun Village farmer groups are expected to improve their operational efficiency and achieve sustainability in their agricultural business. This training is the first step in empowering the Rembun Village farmer group, with the hope that they can continue to improve their financial management and achieve greater success in agriculture.
Socialization of Arduino-Based Organic Waste Destruction Tool for Kitchen Waste Utilization in Karang Besuki Dura, Justita; Islamiyah, Mufidatul; Wahyuni, Tri; Cahyaningtyas, Fadilla
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.2276

Abstract

Purpose: The community service aims to socialize the early process of organic waste into organic fertilizer for local plants in Karang Besuki residents, Malang city, Indonesia. This addresses the community's lack of knowledge about kitchen waste utilization, limited access to waste management technology, and the need to understand the environmental benefits of proper waste management. Method: The team conducted socialization and demonstration using a simple automatic counting tool, involving residents of Karang Besuki village, students, and the proposing team. Practical Applications: This initiative simplifies organic waste processing for residents, allowing the waste to be used as fertilizer, thus promoting a healthier community environment. Conclusion: The community service activities made it easier for residents to process organic waste into fertilizer, enhancing waste management practices and environmental awareness in Karang Besuki village, Malang city, Indonesia.
Pengaruh Pemanfaatan Teknologi Informasi dan Komunikasi terhadap Kinerja Guru dengan Kompetensi Guru Sebagai Variabel Intervening (Studi pada SMP Islam Syifaul Qulub Gresik) Nabilah, Tsinta Alfi Nuriyah; Murtianingsih, Murtianingsih; Dura, Justita
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.13511

Abstract

Tujuan penelitian ini yaitu untuk mengetahui Pengaruh pemanfaatan TIK terhadap kinerja guru, Pengaruh pemanfaatan TIK terhadap Kompetensi Guru, Pengaruh Kompetensi Guru terhadap kinerja guru, dan Pengaruh pemanfaatan TIK terhadap kinerja guru melalui kompetensi guru sebagai variabel intervening. Metode penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Jumlah sampel sebanyak 11 responden yaitu seluruh guru di SMP Islam Syifaul Qulub Gresik antara Bulan November 2023–Januari 2024. Penelitian ini menggunakan analisis jalur dengan bantuan SEM PLS 3.3. Hasil penelitian ini menunjukkan bahwa pemanfaatan TIK berpengaruh positif dan signifikan terhadap kinerja guru, pemanfaatan TIK berpengaruh positif dan signifikan terhadap kompetensi guru, kompetensi guru berpengaruh positif dan signifikan terhadap kinerja guru, kompetensi guru mampu menjadi variabel intervening secara parsial terhadap pengaruh pemanfaatan TIK dengan kinerja guru.
The Role Of The Digital Economic Literacy Movement In Supporting MSMEs Sustainability Dura, Justita; Hamdani, Muhammad Riko
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 13 No 1 (2024): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v13i1.1757

Abstract

Economic growth in Indonesia in the micro, small and medium enterprise (MSMEs) sector often needs help in the short term. Regional government efforts to promote education and literacy have strengthened the importance of digitalization in increasing MSME's income, especially after the pandemic. This research analyses how financial literacy and financial technology (fintech) influence the sustainability of MSMEs in Malang. This type of research is quantitative, using primary data as a questionnaire. The research population consisted of 7920 MSMEs in the city of Malang. The sampling technique used purposive sampling so that 100 MSMEs were obtained as respondents. Data were analyzed using multiple linear regression with the help of SPSS software. The research results show that fintech and financial literacy positively influence the sustainability of MSMEs. Fintech and financial literacy are enough to encourage the expansion and sustainability of MSMEs in Malang. This research can complement existing theories and be a reference for local governments to encourage and facilitate digitalization and financial literacy for MSME players. This research can also be a reference for fintech companies to reach out more to MSMEs and increase fintech socialization.
Analisis Earning Per Share dan Debt to Equity Ratio dalam Merancang Kebijakan Dividen pada Saham Perusahaan HIDIV20 Marinda, Erli Desita; Dura, Justita
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.5997

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh kebijakan dividen, Earning Per Share dan Debt to Equity Ratio terhadap harga saham pada sepuluh perusahaan selama periode lima tahun (2018-2022). Metode pengambilan sampel dengan purposive sampling diperoleh 10 sampel perusahaan dari 50 populasi pada perusahaan HIDIV20. Temuan penelitian menunjukkan bahwa EPS dan DER memiliki pengaruh langsung dan signifikan pada kebijakan dividen dan harga saham. Selain itu, rasio utang terhadap ekuitas juga secara signifikan mempengaruhi harga saham. Namun, kebijakan dividen tidak memiliki dampak langsung pada harga saham. Hasil ini memberikan kontribusi pada pemahaman dinamika kompleks antara kebijakan dividen, kinerja keuangan, dan nilai pasar perusahaan yang dapat memberikan panduan bagi perusahaan dalam merancang kebijakan dividen yang efektif, dengan mempertimbangkan faktor-faktor seperti EPS dan rasio utang terhadap ekuitas dalam mengoptimalkan nilai pemegang sahamKata kunci: Earnings Per Share, Debt to Equity Ratio, Harga Saham, Kebijakan Dividen. 
Pengaruh Ukuran Perusahaan Dan Capital Intensity Terhadap Tax Avoidance : (Perusahaan Pertambangan di Bursa Efek Indonesia) Wansu, Evinda Elen; Dura, Justita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1871

Abstract

The aim of this research is to examine the effect of company size and Capital Intensity on tax avoidance of mining companies in 2019-2021. Sampling using purposive sampling technique, the number of data is 42. Types of quantitative data and secondary data. Multiple regression data analysis techniques, coefficient of determination, and hypothesis testing (t test). The results of research on firm size and Capital Intensity have no effect on tax avoidance. Big companies will not do tax evasion because they have a reputation. Fixed asset investment aims to improve the company's operations to achieve high profits.
Dampak E-Tax System dan Konsultan Pajak Terhadap Kepatuhan dengan Kepuasan Wajib Pajak Sebagai Variabel Intervening Kribiyantara, Yohanes; Dura, Justita; Bukhori, Mohammad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2435

Abstract

Because tax revenue is the main source of state funding for national development, it is essential for the government, particularly the Directorate General of Taxes, to improve taxpayer compliance with tax obligations. Shifting from traditional face-to-face services to digital services, known as the electronic tax system (e-tax system), includes online reporting through e-filing, e-form, e-bupot unification, e-bupot21, and e-invoice. This is one strategy to improve compliance. Tidak banyak penelitian yang dilakukan tentang dampak dari these services on tax compliance, mediated by taxpayer satisfaction, meskipun mereka dimaksudkan untuk mempersederhanakan pembayaran pajak dan diwajibkan. A sample of 117 taxpayers, who are clients of tax consultants and members of the Indonesian Tax Consultants Association (IKPI) Balikpapan Branch, was used in this study to investigate the impact of the e-tax system on taxpayer compliance in Balikpapan City, with taxpayer satisfaction as an intervening variable. SmartPLS 4.0.9.6 software was used for data analysis using SEM-PLS. Hasilnya menunjukkan bahwa penerapan e-tax system berdampak positif dan signifikan terhadap taxpayer satisfaction dan compliance. Furthermore, taxpayer satisfaction has a positive and significant impact on taxpayer compliance. Additionally, as an intervening variable, taxpayer satisfaction has a positive and significant impact on taxpayer compliance
Trust that Mediates the Effect of Website Quality and the Electronic Word of Mouth (E-WOM) On the Purchase Intention Sinulingga, Natalis; Handoko, Yunus; Dura, Justita
MIX: JURNAL ILMIAH MANAJEMEN Vol 14, No 2 (2024): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2024.v14i2.003

Abstract

E-commerce platforms such as Tokopedia, one of Indonesia's leading players, have attracted public attention before, during and after COVID-19 by providing various online products and services. Tokopedia is a forum or facilitator for buying and selling transactions for goods or services between sellers and buyers via the Internet. Tokopedia has become one of the e-commerce sites that can attract consumers' purchasing intentions.Objectives: This research aims to determine how trust mediates the effect of website quality and electronic word of mouth (E-WOM) on purchase intention.Methodology: This study uses a quantitative method. The analysis method used a structural equation modeling (SEM) which is processed by using SmartPLS.Finding: The research results show that electronic word of mouth (E-WOM) and trust positively and significantly affect purchase intention. Meanwhile, the website quality variable has no direct effect on purchase intentions. In addition, trust is a mediator variable for the influence of web quality and electronic word of mouth (E-WOM) on purchase intention.Conclusion: Trust is a mediator variable for the influence of web quality and electronic word of mouth (E-WOM) on purchase intention.
Co-Authors Abd Hadi Abdul Haris Adriani Kalalembang Agus Purnomo Sidi Agus Rahman Agus Rahman Alamsyah Agus Rahman Alamsyah Agus Rahman Alamsyah Agustina, Tin Amndana Widiyaningtias Anggraini Hesti Novita ANIEK MURNIATI Aniek Murniati Aniek Murniati, Aniek Anjaningrum, Widiya Dewi Anjas Wulandari Aqromi , Nur Lailatul Arianingtias, Desti Dwirahayu Ariyanto, Andi Ashari, Anggi Ayu Krisnawati Ayu Krisnawati Ayu Krisnawati Azreen Azriana Binti Azham, Nur Bukhori, Moh Bukhori, Moh. BUKHORI, MOHAMMAD Bukhori, Muhammad Chaterina Sherly Meliana Danar Kurniawan, Karolus Deva, Mutiara Dimas Wahyul Muslimin Dini Citra Lestari Dwi Lusiani Dwi Retno Anggraini Dyah Puspita Maharani Eggita Wahyu Amalia Eko Saputra Evi Anggraini Fadilla Cahyaningtyas Farokah, Lia Festu Unggun Lestari Firyal Haniyah Shifa Florencia, Florencia Hadi, Abd Hamdani, Muhammad Riko Hanif , Rifki Hanif, Rifki Hari Kurniawan, Hironimus Hironimus Hari Kurniawan Ibrahim, Yusup Islamiyah, Mufidatul` Ismaya Khoirun Nisa Jaenal Arifin Jelli, Roiyana Julita, Era Kala'lembang, Adriani Kribiyantara, Yohanes Kurnia Kusuma Putri Kurniawan, Hironimus Hari Kurniawan, Karolus Danar Lailatu Aqromi , Nur Layli Dwi Rohmatunnisa Lestari, Eny Endang Lia Novitasari lie, Metta Linda Wahyu Widiastuti Lussia Mariesti Andriany M Dicky Prayoga M Nuryatno Maharani, Dyah Puspita Mariesti Andriany, Lussia Marinda, Erli Desita Mochamad Renaldi Moh. Halim Mohammad Bukhori Mohammad Rofiq Mufidatul Islamiyah, Mufidatul Muhammad Riko mulyaningtyas, mulyaningtyas Murtianingsih Murtianingsih Murtianingsih, Murtianingsih Nabilah, Tsinta Alfi Nuriyah Natalia, Herlinda Putri Nur Azizah Nur Lailatul Aqromi Nurcahyo, Wiwit Nurfamila, Nurfamila Nurul Afiyah, Siti Nuryatno, M Octaviola Rosanti, Nabila Pipit Rosita Andarsari Pipit Rosita Andarsari, Pipit Rosita Puji Subekti Puspa Dewi, Mariana Putri, Melinia Ambarwati Rendra Fatrisna Maha Rifki Rina Dewi Indahsari Riyanto Setiawan Suharsono Riyanto Suharsono Rofiq, Mohammad Samsul Arifin Sanjani, Abdul Sari, Diah Novita Sari, Triyanti Novita Setyorini Setyorini Sidqi Bachtiar Adi Sunarana Sinulingga, Natalis Siti Nurul Afiyah Siti Nurul Afiyah Slamet Budiono Suastika Yulia Riska Sunu Jatmika, Sunu Supaidatul Jannah Susanti, Indra Widhi Syaiful Bahri Syamsuddin, Iwan Theresia Pradiani Tin Agustina Karnawati Tin Agustina Karnawati Tri Wahyuni tri wahyuni Triyanti Novita Sari Wa Ode Irma Sari Wahyuni, Yayuk Sri Wansu, Evinda Elen Wardana, Ditya Wiwit Nurcahyo Yogatama, Ahmad Nizar Yohanna Indah Setyaningsih, Yohanna Indah Yuda Wirdana Yuniar Fitriyani Yunus Handoko