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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Journal of Accounting and Investment TIJAB (The International Journal of Applied Business) Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Parjhuga : Jurnal Penelitian dan Pengembangan Daerah
Hakim, Tito IM. Rahman
Universitas Trunojoyo Madura
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Lapor SPT Melalui E-Filing Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di Lingkungan Perguruan Tinggi Chamalinda, Khy'sh Nusri Leapatra; Kusufi, Muhammad Syam; Faisol, Imam Agus; Hakim, Tito IM Rahman; Gitayuda, M. Boy Singgih; Lutfia, Citra; Rohma, Frida Fanani; Zulfatillah, Auliya; Listiana, Yufita
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): Maret 2024 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v4i2.541

Abstract

Kegiatan pengabdian ini dilaksanakan atas kerjasama antara Tax Center Fakultas Ekonomi dan Bisnis (FEB) Universitas Trunojoyo Madura bersama KPP Pratama Bangkalan serta Relawan Pajak 2024. Tujuan kegiatan adalah memberikan pendampingan pelaporan SPT Tahunan melalui e-filing kepada Wajib Pajak agar dapat memenuhi kewajiban perpajakannya dengan baik. Jumlah Wajib Pajak yang memanfaatkan kegiatan ini merupakan Dosen di lingkungan Fakultas Hukum dan Fakultas Pertanian Universitas Trunojoyo Madura sebanyak 40 orang. Wajib pajak tersebut telah melaksanakan kewajiban perpajakannya dengan melaporkan SPT Tahunan melalui e-filing secara tepat waktu, yakni sebelum 31 Maret.Tidak hanya pelaporan SPT, kegiatan ini juga sebagai bentuk dukungan kepada pemerintah dalam hal pemadanan NIK-NPWP. Kendala yang umumnya dihadapi Wajib Pajak adalah kurang mehamami penggunaan e-filing. Alasan pentingnya pendampingan ialah untuk memudahkan Wajib Pajak melaporkan SPT Tahunan melalui e-filing. Wajib pajak merasa terbantu dan puas dengan hadirnya kegiatan pendampingan SPT Tahunan ini, beberapa kendala yang dihadapi saat pendampingan dapat teratasi dengan baik. Wajib Pajak juga memberikan berharap pendampingan SPT Tahunan ini dapat dilaksanakan secara berkelanjutan.
Pendampingan Pemasaran Syariah dan Pengelolahan Potensi Buah Sawo sebagai Inovasi Produk UMKM Desa Jukong Kecamatan Labang Hakim, Tito Im Rahman; Anggraeni, Diana Rahmatika; Maulini, Nanda Shally
Parjhuga : Jurnal Penelitian dan Pengembangan Daerah Vol 2 No 1: Juni 2024
Publisher : Badan Penelitian dan Pengembangan Daerah Kabupaten Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60128/parjhuga.v2i1.19

Abstract

Tujuan dari kegiatan sosialisasi dan pelatihan ini adalah untuk memberikan edukasi mengenai pengolahan dan pemanfaatan potensi desa berupa buah sawo untuk pengembangan produk Usaha Mikro Kecil dan Menengah (UMKM) Desa Jukong. Program pengabdian ini menargetkan pada pemberdayaan masyarakat untuk dapat mengolah dan berinovasi dengan sistem diversifikasi produk. Selain itu, memperkenalkan olahan produk lainnya dengan berbahan dasar berupa buah sawo agar masyarakatdapat lebih mengenal mengenai inovasi produk. Sebelumnya, masyarakat dikenalkan terlebih dahulu mengenai manfaat buah sawo serta kandungan khasiat yanga ada di dalamnya. Strategi pengabdian kepada masyarakat ini merupakan kebijakan yang efektif untuk dilakukan Desa Jukong mengingat potensi yang dimiliki berupa tersebarnya buah sawo di desa ini. Metode pendekatan dan prosedur kerja dalam kegiatan pengabdian masyarakat ini mencakup tahapan awal berupa observasi, dilanjut dengan kegiatan sosialisasi mengenai manfaat buah sawo, diversifikasi produk, serta olahan inovasi buah sawo; introduksi inovasi pengolahan buah sawo dan penjelasan prosedur pengolahan, pelatihan membuat olahan buah sawo, serta evaluasi. Adapun hasil yang didapatkan yaitu masyarakat dapat memanfaatkan dan mengolah buah sawo sebagai dodol sawo sesuai dengan prosedur tahapan pengolahan. Produk yang dihasilkan dalam pelatihan ini dapat menjadi dijadikan pengembangan inovasi produk oleh masyarakat diamna kedepannya digunakan sebagai salah satu produk khas desa. Sehingga diharapkan mampu mengembangkan Usaha Mikro Kecil dan Menengah (UMKM) Desa Jukong yang dapat berpengaruh terhadap kesejahteraan masyarakat. Pemasaran yang digunakan untuk mengembangkan produk yaitu pemasaran syariah. Pemasaran syariah digunakan karena sebagian besar masyarakat Desa Jukong beragama Islam. Masyarakat Desa Jukong ingin menerapkan nilai-nilai Islam dalam pemasaran untuk pengembangan produk inovasi sawo dan untuk meningkatkan ekonomi masyarakat dan ekonomi Desa Jukong.
Internal Audit Effectiveness Antecedents In Higher Education: Do Competency And Time Budget Pressure Matter? Turnanto, Agus; Muhammad, Erfan; Hakim, Tito IM. Rahman
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1287

Abstract

Internal control plays an important role in increasing accountability and operational efficiency in higher education institutions. This study aims to prove the effect of competency, independence, and time budget pressure on the effectiveness of internal audits. The sampling technique for this research was snowball sampling of lecturers who were internal supervisory unit members at universities in East Java. The samples obtained were from 60 respondents. Data analysis technique using smartPLS. The results of this study indicate that competency and time budget pressure have a significant effect on internal audit effectiveness, while independence has no significant effect on internal audit effectiveness. The rectorate is expected to be able to provide an additional budget for internal supervisory unit members to attend training in order to improve their competency. The rectorate also ordered internal supervisory unit members to work on audit assignments more quickly and efficiently.
Does the cost behavior remain sticky? a 20-year literature review of cost stickiness Amanda, Diva Putri; Hakim, Tito IM. Rahman; Zuhdi, Rahmat
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20919

Abstract

Research aims: This study aims to describe the development of cost stickiness research over the past twenty years globally and presents a future research agenda.Design/Methodology/Approach: The method used in this study is a systematic literature review with a final research sample of 91 articles from 42 international journals indexed by Scopus Q1-Q4 and 20 articles from national journals indexed by SINTA 1-4. Research findings: This research found annual developments and fluctuations in cost stickiness research topics in international and national journals. Mapping of cost stickiness research exhibits that (1) the dominating antecedent variable is revenue change, (2) the popular consequence variable is accounting conservatism, (3) the most widely used theory is cost stickiness theory, (4) the majority of cost stickiness research used quantitative methods with secondary data, (5) the widely used population is public sector or profit-oriented companies, and (6) the proxy dominating cost stickiness research is SGA.Theoretical contribution/Originality: This research mapping is based on six critical aspects of cost stickiness and provides several suggestions for future research. It is expected that future research related to cost stickiness can use this research as a reference and inspiration. Research limitation/Implication: Several websites in national journals indexed by SINTA 1-4 could not be accessed due to errors, limiting the number of research samples in national journals. Hence, future research can expand the search for articles in SINTA 1-6 or through other pages/portals (such as Web of Science) to more comprehensively describe the development of cost stickiness research.
“Wavering Conviction”: Interaksi Moral Approbation dan Group Cohesion dalam Konteks Whistleblowing Mahasiswa Rifki Aprillah Saleh; Tito IM. Rahman Hakim; Prasetyono Prasetyono
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33135

Abstract

Purpose: This study aims to provide empirical evidence regarding the effect of anger and moral approbation on whistleblowing intention with microsocial ethical environment and group cohesion as moderating variables. Methodology/approach: This paper is an empirical study that delves into behavioral patterns of accounting students from public universities in Madura regarding their intentions to blow the whistle. By using incidental sampling, this study obtains 164 responses. WarpPLS 4.0 is employed to run and test the hypotheses. Findings: From testing four different models, we find that moral approbation and anger significantly promote whistleblowing among students. However, we find no significant relationship for interaction between anger and moral approbation with microsocial ethical environment on whistleblowing intentions. Further, we find the interaction between group cohesion and moral approbation reduces the student’s willingness to report fraud in cases when they have strong self-interest and discretionary grading policy.     Practical and Theoretical contribution/Originality: Our findings suggest that public universities in Madura need to take into account the closeness of potential whistleblowers with fraud perpetrators even more in the context of students with low self-interest when developing and implementing whistleblowing systems. These findings suggest the wavering state of students’ convictions of fraud done by their peers. Research Limitation: The results of this study need to be interpreted carefully due to the dominance of small observations in our sample. Our study obtained 164 responses that can be considered sufficient by the analytical tools. However, these numbers are inadequate to generalize our findings, especially when our scope is only three public universities in Madura.
Does the quality of integrated reporting differ across different industries? a comparative study of mining and financial sectors Ravid Nur Wahid; Erfan Muhammad; Tito IM. Rahman Hakim; Frida Fanani Rohma; Reddy Setiawan
Jurnal Akademi Akuntansi Vol. 7 No. 4 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i4.33393

Abstract

Purpose: This research was conducted to test the influence of the board of directors and audit committee on IR quality and to compare IR quality in mining and financial sector companies.Methodology/approach: The research uses secondary data from the annual reports of mining and financial sector companies listed on the IDX for 2019-2022. Stata 17 and SPSS 26 were used to analyze the data and test the hypotheses. Findings: The empirical findings showed that the board of directors in mining companies did not affect IR quality. Meanwhile, different results were found in financial companies where the board of directors significantly affected IR quality. The audit committee did not significantly affect the quality of IR in mining and financial companies. Furthermore, it was found that there were significant differences between IR quality in mining and financial sector companies. Practical and Theoretical Contribution/Originality: This study's findings verify the IR quality discrepancy between different sectors. Government and policymakers must reevaluate the regulations regarding the number of boards of directors and audit committees to ensure the mentioned entity contributes to improving IR quality. Research Limitation: Although this study provides empirical evidence regarding the difference in IR quality between the mining and financial sectors, it fails to address which sector has better IR quality.
Interaksi Dark Triad dan Fraud Hexagon: Perspektif Kecurangan Akademik Sapta Reza Gautama; Tito IM. Rahman Hakim; Erfan Muhammad
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.19807

Abstract

Latar Belakang: Masifnya kecurangan akademik yang dilakukan mahasiswa masih menjadi topik penelitian yang menarik di bidang akuntansi keperilakuan, terutama karena kecurangan akademik kemungkinan besar akan memengaruhi perilaku kecurangan di dunia kerja. Guna memetakan faktor yang memicu kecurangan akademik maka studi ini dilakukan dengan tujuan memitigasi faktor terjadinya perilaku tidak etis tersebut. Tujuan: Tujuan penelitian ini adalah untuk menguji efek moderasi faktor dark triad pada pengaruh faktor fraud hexagon terhadap kecurangan akademik.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data menggunakan kuesioner. Populasi data dari penelitian ini adalah mahasiswa S1 akuntansi pada perguruan tinggi yang ada di Madura dengan kriteria mahasiswa aktif S1 akuntansi dan telah atau sedang menempuh mata kuliah audit II atau akuntansi forensik. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 260 responden. Alat analisis data yang digunakan dalam penelitian ini adalah SmartPLS 4.Hasil Penelitian: Temuan penelitian ini menunjukkan bahwa tekanan, kesempatan, rasionalisasi, kemampuan dan ego berpengaruh terhadap perilaku kecurangan akademik, sedangkan kolusi tidak berpengaruh signifikan terhadap kecurangan akademik. Ketiga faktor dark triad (machiavellianism, narcissism dan psychopathy) secara empiris tidak terbukti mampu memoderasi secara signifikan pengaruh variabel eksogen (kesempatan, kemampuan, rasionalisasi dan ego) terhadap variabel endogen, yaitu kecurangan akademik.Keterbatasan Penelitian: Observasi dilakukan pada scope perguruan tinggi di Madura, sehingga sempitnya lingkup penelitian merupakan keterbatasan dari penelitian ini.Keaslian/Kebaruan Penelitian: Penelitian ini mencoba mengurangi gap pada topik kecurangan akademik dengan menambahkan faktor dark triad sebagai variabel moderasi.
Does the cost behavior remain sticky? a 20-year literature review of cost stickiness Diva Putri Amanda; Tito IM. Rahman Hakim; Rahmat Zuhdi
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20919

Abstract

Research aims: This study aims to describe the development of cost stickiness research over the past twenty years globally and presents a future research agenda.Design/Methodology/Approach: The method used in this study is a systematic literature review with a final research sample of 91 articles from 42 international journals indexed by Scopus Q1-Q4 and 20 articles from national journals indexed by SINTA 1-4. Research findings: This research found annual developments and fluctuations in cost stickiness research topics in international and national journals. Mapping of cost stickiness research exhibits that (1) the dominating antecedent variable is revenue change, (2) the popular consequence variable is accounting conservatism, (3) the most widely used theory is cost stickiness theory, (4) the majority of cost stickiness research used quantitative methods with secondary data, (5) the widely used population is public sector or profit-oriented companies, and (6) the proxy dominating cost stickiness research is SG&A.Theoretical contribution/Originality: This research mapping is based on six critical aspects of cost stickiness and provides several suggestions for future research. It is expected that future research related to cost stickiness can use this research as a reference and inspiration. Research limitation/Implication: Several websites in national journals indexed by SINTA 1-4 could not be accessed due to errors, limiting the number of research samples in national journals. Hence, future research can expand the search for articles in SINTA 1-6 or through other pages/portals (such as Web of Science) to more comprehensively describe the development of cost stickiness research.
Co-Authors Akhmad Affandi Alfa Laili Amanda, Diva Putri Anggraeni, Diana Rahmatika Auliya Zulfatillah Chamalinda, Khy'sh Nusri Leapatra Citra Lutfia Diva Putri Amanda Erfan Muhammad Erfan Muhammad Erfan Muhammad, Erfan Frida Fanani Rohma Hakami, Akhmad Hafizh Hanif Yusuf Seputro Imam Agus Faisol Khy’sh Nusri Leapatra Chamalinda Kusno, Hendra Sanjaya Listiana, Yufita M. Boy Singgih Gitayuda Maulini, Nanda Shally Muhammad Syam Kusufi Ony Artauli Simatupang Prasetyono Prasetyono Prasetyono Prasetyono Rahmat Zuhdi Rahmat Zuhdi Ramli Ramli Ravid Nur Wahid Reddy Setiawan Rifki Aprillah Saleh Rita Yuliana Sapta Reza Gautama Turnanto, Agus