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All Journal Indonesian Journal Of Business And Economics J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Perpajakan dan Keuangan Publik AMMA : Jurnal Pengabdian Masyarakat
Eva Fauziah Ahmad
Universitas Majalengka
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences

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THE EFFECT OF ZAKAT AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) ON COMPANY PERFORMANCE (Empirical Study of Sharia Commercial Banks Listed on the Indonesia Stock Exchange on 2013-2017) Eva Fauziah Ahmad
Indonesian Journal Of Business And Economics Vol 2, No 1 (2019)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v2i1.1942

Abstract

The aims of the Research is to examine the influence of zakat and Islamic Corporate Social Responsibility (ICSR) about effort of the companies in Sharia public banks enrolled on the Indonesia Stock Exchange in 2013-2017The method of the Research are used descriptive analysis techniques and verificative analysis. The population of the Research were 12 Sharia Retail Bank that has been enrolled on the Indonesia Stock Exchange in 2013-2017. The sample of this Research were 8 Islamic Commercial Banks multiplied by 5 years observation into 40 sample data, and the technique were used purposive sampling. The analytical instrument are used multiple regression analysis with the help of SPSS version 21.0The Results are showed that partially zakat had an effect on effort of the company, while ICSR had no effect on it. Simultaneous test shows that zakat and ICSR have an effect on effort of the company.
PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK: (Studi Pada Wajib Pajak Orang Pribadi di Universitas Majalengka) Rizal Sukma Aliyudin; Eva Fauziah Ahmad; Nissa Nizhan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 2 No 2 (2021): Edisi Agustus 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.37 KB) | DOI: 10.31949/j-aksi.v2i2.1615

Abstract

This study aims to determine the effect of taxation systems, discrimination, technology and tax information on the perception of taxpayers at Majalengka University regarding tax evasion. The data used in this study are primary data. Primary data were obtained from questionnaires and measured using a Likert scale. The population used in this study is an individual taxpayer at Majalengka University. This sampling technique used saturated sampling with a sample of 280 respondents. The data analysis used descriptive analysis, verification analysis, classical assumption test, multiple linear regression analysis, determination coefficient analysis and hypothesis testing with the help of SPSS version 21. The results showed that: (1) the taxation system had no significant effect on taxpayers' perceptions of tax evasion; (2) discrimination has a significant effect on taxpayers' perceptions of tax evasion; (3) technology and tax information do not have a significant effect on taxpayers' perceptions of tax evasion.
Analisis Pengembanagan Kantor Pelayanan, Penyuluhan, Dan Konsultasi Perpajakan (Kp2kp) Menjadi Kantor Pelayanan Pajak Mikro Dalam Melakukan Intensifikasi Pajak : (Studi Pada Kpp Mikro Piloting Majalengka). Rizal Sukma Aliyudin; Eva Fauziah Ahmad
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 1 No 2 (2020): Edisi Agustus 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.011 KB) | DOI: 10.31949/j-aksi.v1i2.421

Abstract

Perubahan fungsi Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan (KP2KP) menjadi Kantor Pelayanan Pajak Mikro (KPP Mikro) dalam prakteknya memiliki fungsi dan tugas berbeda, dimana dalam hal ini tugas dari KPP Mikro lebih luas, dan KPP Mikro diharapkan diharapkan dapat memberikan pelayanan yang lebih optimal. Hasil penelitian ini diharapkan dapat bermanfaat dan memberikan tambahan bukti empiris dan pengetahuan mengenai teori-teori Perpajakan dan perkembangannya serta penerapannya dalam perubahan fungsi dan tugas KP2KP menjadi KPP Mikro dengan Intensifikasi pajaknya. Sebagai salah satu acuan yang dapat digunakan sebagai referensi untuk penelitian-penelitian di masa yang akan datang, terutama bagi penelitian-penelitian akuntansi terutama dalam sektor perpajakan. Metodologi penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Penelitian kualitatif merupakan penelitian yang menghasilkan dan mengolah data yang sifat nya deskriptif, seperti transkripsi wawancara, catatan lapangan, gambar, foto, rekaman video, dan lain sebagainya (Poerwandari,1998:29).
Pengaruh Penerimaan Pajak dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah setelah Penerapan E-Samsat Rizal Sukma Aliyudin; Eva Fauziah Ahmad; Rizka Azalia Maknunah
Jurnal Perpajakan dan Keuangan Publik Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.111 KB) | DOI: 10.15575/jpkp.v1i1.20482

Abstract

Local Own-source Revenue is income obtained by the region which is collected based on regional regulations under statutory regulations originating from various sources located in the area consisting of regional taxes, regional levies, separated regional wealth management, and other legitimate income. Local Own-source Revenue of Majalengka Regency is still not stable, as seen from the receipt of motor vehicle taxes and transfer fees for motorized vehicles which have fluctuated in realization. Therefore, this study aims to determine the effect of motor vehicle taxes and transfer fees for motorized vehicles on local own-source revenue after the implementation of e-samsat in Majalengka Regency. The research approach used in this research is descriptive analysis and verification using secondary data. The population in this study is the Realization of Regional Original Revenue Reports, especially motor vehicle taxes and transfer fees for motorized vehicles in Majalengka Regency for the 2018-2020 period. While the sample in this study was determined using the census sampling method or saturated sampling so 36 samples were obtained from January 2018 - December 2020. The analytical method used in this study was a multiple linear regression analysis carried out with the help of SPSS 25 software. Based on the research that has been done, it is obtained that the motor vehicle tax has a positive effect on local own-source revenue of Majalengka Regency and the return duty for motorized vehicles has a negative effect on the local own-source revenue of Majalengka Regency.
SOSIALISASI PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM YANG TERDAFTAR PADA DINAS KETENAGAKERJAAN, KOPERASI, DAN USAHA KECIL MENENGAH KABUPATEN MAJALENGKA rizal sukma aliyudin; Eva Fauziah Ahmad
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 10 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) is an important part of the national economy and development. However, this big role is also balanced with the obstacles it has, namely the UMKM actors still have difficulties in preparing financial reports. Seeing the importance of applying accounting for UMKM and this is also adjusted by taking into account the characteristics of UMKM transactions, the Dewan Standar Akuntansi Keuangan (DSAK) under the auspices of the Indonesian Institute of Accountants (IAI) has issued SAK-EMKM (Micro, Small and Medium Financial Accounting Standards) and since 1 January 2018. This community service aims to create and provide an understanding of financial statements in order to have quality information in accordance with applicable standards. It is hoped that this service will increase the understanding of MSME actors on the application of SAK EMKM in the preparation of financial reports.
Co-Authors Nissa Nizhan Rizal Sukma Aliyudin Rizal Sukma Aliyudin Rizka Azalia Maknunah