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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Barelang Jurnal Ekuivalensi GREENOMIKA Jurnal Akuntansi Keuangan dan Bisnis JISOS: Jurnal ilmu sosial Journal of Artificial Intelligence and Digital Business Eastasouth Journal of Impactive Community Services Indonesian Journal of Multidisciplinary on Social and Technology JURNAL EKONOMI BISNIS DAN MANAJEMEN Nusantara Community Empowerment Review Jurnal Ekonomi Bisnis dan Manajemen Jurnal Pengabdian Masyarakat Indonesia (JPMI) JIMEK Jurnal Akuntansi dan Bisnis Krisnadwipayana MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis JIAI (Jurnal Ilmiah Akuntansi Indonesia) Optimal: Jurnal Ekonomi dan Manajemen
Chairil Anwar
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Financial Factors Affecting Tax Aggressiveness in JII70 Companies Riska Ainur Rosyida; Chairil Anwar; Achmad Wicaksono; Kafidin Muzakki
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2147

Abstract

General Background: Taxation is the primary source of government revenue used to finance national development. However, companies’ efforts to reduce their tax burden may lower government revenue and affect the sustainability of development. Specific Background: Tax aggressiveness can be influenced by financial conditions, including profitability, liquidity and leverage. This issue is also relevant to Sharia-compliant companies listed on the Jakarta Islamic Index 70 (JII70), which have undergone a Sharia screening process regulated by the Financial Services Authority (OJK). Knowledge Gap: Studies on tax aggressiveness amongst Sharia-compliant companies remain limited and report inconsistent findings, whilst previous research has largely focused on non-Sharia-compliant companies. Objective: This study examines the influence of profitability, liquidity and leverage on tax aggressiveness amongst JII70 companies during the period 2021–2024. Methods: A quantitative approach was employed, utilising secondary data, purposive sampling, and multiple linear regression analysis on 38 companies (152 observations). Results: Profitability did not have a significant effect on tax aggressiveness, whilst liquidity and leverage had significant negative effects; collectively, all these variables significantly influenced tax aggressiveness. Novelty: This study provides empirical evidence from JII70 companies, a research context that has been relatively unexplored. Implications: These findings provide insights for companies, investors and regulators in decision-making and oversight relating to taxation.
PENGARUH IMPLEMENTASI FINTECH DAN PENGELOLAAN LAPORAN KEUANGAN TERHADAP PENINGKATAN LABA KSPPS BMT NU SIDOARJO Reni Andriana; Kafidin Muzakki; Chairil Anwar; Achmad Wicaksono
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.161

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Financial Technology (Fintech) terhadap pengelolaan laporan keuangan dan peningkatan laba pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Sidoarjo. Objek penelitian ini adalah Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Sidoarjo. Metode yang digunakan adalah penelitian kualitatif deskriptif dengan teknik wawancara dan observasi langsung. Hasil penelitian menunjukkan bahwa penerapan Fintech di KSPPS BMT NU Sidoarjo telah membawa berbagai manfaat, antara lain peningkatan efisiensi operasional dan profitabilitas. Dengan adanya digitalisasi pengelolaan laporan keuangan, proses transaksi yang lebih cepat, dan akurasi data yang tinggi, koperasi mampu meningkatkan pelayanan kepada anggota dan mencapai target laba yang lebih baik. Penerapan metode ini telah sesuai dengan kebutuhan masyarakat akan layanan keuangan yang lebih efektif, transparan, dan mudah diakses.
ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL DALAM MENERAPKAN PEMBERIAN PINJAMAN PADA KOPERASI WANITA DAHLIA DUKUHSARI, JABON, SIDOARJO Tanta Hilmawan; Chairil Anwar; Dian Fahriani; Achmad Wicaksono
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.165

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pelaksanaan prosedur pemberian pinjaman dan efektivitas pengendalian internal dalam menerapkan pemberian pinjaman pada Koperasi Wanita Dahlia Dukuhsari, Jabon, Sidoarjo. Jenis penelitian ini menggunakan metode deskriptif kualitatif untuk menganalisis guna membandingkan pengendalian internal dalam pemberian pinjaman yang diterapkan Koperasi Wanita Dahlia dengan pengendalian internal menurut COSO Framework. Metode pengumpulan data yang dilakukan dalam penelitian ini menggunakan teknik wawancara dan observasi. Hasil penelitian ini menunjukkan bahwa pelaksanaan prosedur pemberian pinjaman sudah dilakukan dengan baik karena sudah sesuai dengan SOP pemberian pinjaman pada Koperasi Wanita Dahlia. Penerapan pengendalian internal dalam pemberian pinjaman pada Koperasi Wanita Dahlia dan menurut COSO Framework berupa komponen lingkungan pengendalian, pertimbangan risiko, informasi dan komunikasi telah dilaksanakan secara efektif tetapi untuk komponen kegiatan pengendalian dan pemantauan masih belum efektif dikarenakan persyaratan dokumen dalam pemberian pinjaman hanya berupa fotokopi KTP, pelaksanaan audit hanya audit eksernal tidak adanya audit internal dan tidak adanya pemantauan terhadap dana pinjaman yang sudah diberikan. Kata Kunci: Koperasi; Pengendalian Internal; Pinjaman
PENINGKATAN PENDAPATAN : FAKTOR PENGGUNA E – COMMERCE DAN FINANCIAL TECHNOLOG Fastabiqul Khoiroh; Chairil Anwar
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.484

Abstract

MSMEs play a strategic role in Indonesia's economy, particularly in job creation and improving societal welfare. The rapid digital transformation encourages MSMEs to utilize e-commerce and financial technology to increase their income. This study aims to analyze the impact of e-commerce and financial technology usage on the income growth of MSMEs in Sidoarjo Regency. Using a quantitative correlational approach, data was collected from 100 MSME respondents through a Likert-scale-based questionnaire. Regression analysis results indicate that e-commerce significantly influences MSME income growth, whereas financial technology has not shown a significant impact. These findings suggest that business digitalization through e-commerce is more effective in enhancing MSME income compared to financial technology adoption. Therefore, increasing digital literacy, particularly in financial technology, is necessary to help MSMEs optimize their use of financial technology in business management. Keywords: MSMEs, E-Commerce, Financial Technology, Income, Digitalization
Pengaruh Pembayaran Digital Dan E-Commerce Terhadap Peningkatan Pendapatan Umkm Di Desa Celep Kabupaten Sidoarjo Siti Nur Syarif'ah; Chairil Anwar; Achmad Wicaksono; Dian Fahriani
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6585

Abstract

This research aims to determine the influence of digital payments and e-commerce on the increase in income of MSMEs in Celep Village, Sidoarjo Regency.This type of research uses a quantitative method.The sample in this study consisted of 237 respondents, and the analysis was conducted using SPSS Version 27 software.The research results show that digital payments have a positive but not significant impact on revenue increase.E-commerce shows a positive impact on revenue growth.Then, the simultaneous results show that digital payments and e-commerce have an impact on increasing revenue.In this study, not many researchers have conducted research in rural areas because most researchers tend to focus on urban environments, thus not providing a comprehensive picture of the challenges and opportunities in rural areas.
Pelatihan Penyusunan Laporan Keuangan Sederhana Bagi Pelaku Usaha Di Transmart Sidoarjo Achmad Wicaksono; Chairil Anwar; Tantri Risda Zubaidah; Alfira Dwi Anggraini; Anifah Tiara Kusuma Wardani; Muhammad Raffi Mirza; Riezca Nur Fitriana; Novita Dwi Adeliyah
Eastasouth Journal of Impactive Community Services Vol 2 No 02 (2024): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v2i02.225

Abstract

Saat ini perkembangan UMKM telah memberikan dampak yang signifikan terhadap sektor perekonomian, termasuk pengelolaan keuangan. Namun, banyak pelaku usaha yang tidak memiliki kemampuan dan kemauan untuk melakukan pencatatan dasar atas uang yang mereka terima dan keluarkan untuk operasionalnya. Pelatihan ini diadakan dengan tujuan untuk membantu para pelaku usaha dalam menyusun laporan keuangan sesuai dengan standar akuntansi yang berlaku. Pelatihan ini dilaksanakan dengan metode ceramah dan praktek. Pelatihan ini terselenggara sebagai bentuk kerjasama UNUSIDA dengan Transmart Sidoarjo. Hasil pelatihan menunjukkan bahwa sebagian besar peserta mampu menyusun laporan keuangan dengan menggunakan aplikasi Buku Warung. Penggunaan aplikasi Buku Warung diharapkan dapat membantu pelaku usaha dalam penyusunan laporan keuangan dan pencatatan keuangan usaha sehari-hari. Selanjutnya mendukung program Digitalisasi UMKM yang dicanangkan oleh pemerintah.
Pengaruh Literasi Keuangan dan Financial Technology terhadap pengelolaan keuangan pada pelaku UMKM di Kecamatan Candi Ferdiana Tri Pramesari; Achmad Wicaksono; Dian Fahriani; Chairil Anwar
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3099

Abstract

MSMEs in Indonesia are the main pillars in driving current economic development influenced by various factors, with increased productivity being one of the main elements driving its growth. through the creation of products that have high selling value. The current digital era, MSME actors have a great opportunity to utilize technology as a supporting tool in their operations. However, Micro, Small and Medium Enterprises (MSMEs) who face obstacles are skilled in financial management, their business development tends to be slow or can even fail and for business actors who may not have a strong financial background. This is due to the inability to manage finances properly, which makes it difficult for them to monitor income and expenses in business. With this study, we can find out how this study examines the influence of financial literacy and financial technology (fintech) on financial management among MSME actors. This study applies secondary data and primary data obtained by distributing questionnaires. This study took a sample of 84 respondents, consisting of MSME actors in Candi sub-district, selected from 500 existing MSMEs. Data analysis was conducted using a multiple linear regression approach through the SPSS Version 27 tool. The research findings show that financial literacy has a significant influence on financial management, while financial technology (fintech) does not have a significant influence. Simultaneously, financial literacy and financial technology (fintech) are proven to have a significant influence on the financial management of MSME actors in Candi District."
Pengaruh Penggunaan Financial Technology dan Media Sosial terhadap Peningkatan Pendapatan di UMKM Sidoarjo Nikmatul Lailiyah; Chairil Anwar
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i2.5726

Abstract

The primary objective of this paper is to effect of the use of Financial Technology (FinTech) and Social Media on Increasing MSME Income in Sidoarjo. With the existence of Financial Technology, it will be easier to manage finances and make transactions, while Social Media has an important role in marketing and branding. A quantitative research approach was used for this investigation. Primary data was collected through questionnaires distributed to 30 participating MSMEs in Sidoarjo Regency. The data obtained will be analyzed using the SPSS 24 application to. Research results reveal that Financial Technology and Social Media simultaneously have a positive and significant effect on increasing MSME income, where FinTech can increase the efficiency of transactions and financial management and Social Media has a greater impact on increasing market reach, as evidenced by the t-count value of 32.585> t table, which is 3.354 and sig. value of 0.000 <0.05.
Implementasi Sistem Informasi Manajemen E-learning Mahasiswa Universitas Nahdlatul Ulama Sidoarjo Hanum Roudhotul Chilmi; Chairil Anwar
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.8086

Abstract

Education in Indonesia is increasingly in line with technological advances that are an important part of people's lives, for example the internet. The use of internet technology, especially in internet-based learning (e-learning), is expected to increase student academic achievement. However, limited access to educational sites and the need to encourage students to maximize the use of the internet in learning remain challenges. E-learning has been implemented at Nahdlatul Ulama Sidoarjo University (UNUSIDA), and its success depends on factors such as the role of the campus, the technology applied, and the involvement of students and lecturers. The purpose of this study is to analyze the response of Accounting students of the Class of 2022 to the application of e-learning in the Management Information Systems course. The results of this study are expected to provide input for lecturers in evaluating the advantages and disadvantages of the e-learning system as well as as a forum for the to accommodate student expectations related to learning. Using qualitative methods with interview and observation data collection techniques. Results in the field show that the e-learning feature at UNUSIDA is good, with easy access to materials, digital attendance, and timely assignment collection. However, there are drawbacks such as overly common passwords, no notifications for task collection and attendance, and network stability issues. Students hope that there will be improvements in terms of password security and the addition of notifications to remind attendance and assignment collection. Overall, although e-learning has supported the learning process, several aspects need to be improved to improve efficiency and safety for students.
Co-Authors Achmad Wicaksono Aisyah Brillianta Alfira Dwi Anggraini Anifah Tiara Kusuma Wardani Ariesta Maherani Laksono Ayu Widayati Deswita Ayu Maharani Dian Fahriani Erlyna Tri Rohmiatun Fastabiqul Khoiroh Fastabiqul Khoiroh Ferdiana Tri Pramesari Hanum Roudhotul Chilmi Kafidin Muzakki Khoiyum Putri Rahayu Laily Muzdalifah Muhafidhah Novie Muhammad Raffi Mirza Nifhfu Lailaturohma Nikmatul Lailiyah Novita Dwi Adeliyah Nur Aini Afdhilah Reni Andriana Riezca Nur Fitriana Riska Ainur Rosyida Risma Pravita Indriani Sabrina Ainur Haliza Siti Nur Syarif&#039;ah Syntia Balqis Inayah Tanta Hilmawan Tantri Risda Zubaidah Verouzia Kunti Imanniar Wahyu Adi Pratama Zulifah Chikmawati