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All Journal JAM Nagari Law Review Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Eksplorasi Akuntansi (JEA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Hukum dan Peradilan Ensiklopedia Research and Community Service Review ABIS: Accounting and Business Information Systems Journal Accounting Information System, Taxes, and Auditing Journal (AISTA) Journal of Economic and Social Empowerment Asbak Jurnal Akuntansi dan Governance Andalas Buletin Dharmas Andalas
Mazelfi, Ihsani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Andalas
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Veterinary Other

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PERHITUNGAN PAJAK PPH BADAN DAN PAJAK PERTAMBAHAN NILAI YANG ADA PADA UMKM TOKO KOPI X Putri, Zsazsabila Natalia; Anisa, Hilda Try; Andrian, Willy; Silmi, Silmi; Mazelfi, Ihsani
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i2.2713

Abstract

This study aims to apply tax regulations in order to fulfill the obligations of Corporate Income Tax (PPh) and Value Added Tax (VAT) for UMKM. The calculation in this study is carried out in accordance with Law Number 7 of 2021 concerning Harmonization of Tax Regulations with a rate for Corporate Income Tax of 22% and for VAT of 11%. Data collection is done through interviews, observation, and document analysis. The results of this study are to help UMKM in terms of taxation so that UMKM can fulfill their obligations as taxpayers and the sustainability of UMKM in the future. Keywords: Corporate Income Tax, Value Added Tax, UMKM
Pengaruh Islamic Corporate Governance (ICG) dan Risk Taking Terhadap Tax Avoidance Riduwan, Muhammad Fazar; Luthan, Luciana; Mazelfi, Ihsani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i1.90

Abstract

The purpose of this study is to determine and analyze the effect of Islamic Corporate Governance and risk taking on Tax Avoidance. The researcher took a case study on Islamic commercial banks in Indonesia in 2015-2019. The research sample amounted to 70 consisting of 14 Islamic Commercial Banks. The method used was purposive sampling. The data analysis method used multiple linear regression analysis tools. The Islamic Corporate Governance variable is determined by institutional ownership, audit committee and the number of sharia supervisory boards. The results of this study indicate that institutional ownership has a negative effect on tax avoidance, the audit committee has no effect on tax avoidance, the Sharia Supervisory Board has no effect on tax avoidance, risk taking has a significant effect on tax avoidance.
JURIDICAL PROBLEMS ON COOPERATIVE BANK REGULATIONS ON INDONESIA'S ECONOMIC GOALS Almaududi, Almaududi; Mazelfi, Ihsani
Jurnal Hukum dan Peradilan Vol 11 No 3 (2022)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.11.3.2022.437-452

Abstract

This paper is concerned with the juridical problems on cooperative banks’ regulations on Indonesia’s goals stated in the 1945 Constitution Republic of Indonesia. The problems arise due to the absence of commercial banks in the form of cooperative banks. Furthermore, Indonesia has a minimum number of cooperative rural banks (BPR Co). Currently, OJK registered only 19 BPR Co out of 1545 BPRs (0.01%). The study aims to examine the juridical problems of cooperative bank regulation in Indonesia’s goals as stated in the 1945 Constitution. It is normative research, analyzed qualitatively and presented in a descriptive. The study reveals that the Government and the Financial Services Authority (OJK) have no intention of further regulating the legal form of Cooperative Banks. We can see it from the non-accommodation of Cooperative Banks in Law on Syariah Banking. In addition, we could also see it from the absence of regulation on Cooperatives Commercial Bank in OJK Regulation. Therefore, it is not surprising that no commercial banks in Indonesia are in the legal form of cooperative. 
STRATEGI PENGELOLAAN KEUANGAN, PENINGKATAN KONSISTENSI PRODUKSI, DAN BRANDING DIGITAL DALAM MENINGKATKAN PENJUALAN KERUPUK KAMANG Mazelfi, Ihsani; Ramadhani, Ratih; Adisti, Adila; Saputra, Dendi Adi; Wellyalina, Wellyalina
Ensiklopedia Research and Community Service Review Vol 5, No 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/err.v5i1.3444

Abstract

This community service program aims to address three main issues faced by the partner: production, marketing, and managerial aspects. In production, problems include poor water quality, inconsistent production, product durability in packaging, and the absence of microbiological testing. Good water quality and stable supply are essential for maintaining product quality and production efficiency. In marketing, the challenges involve unprofessional packaging, limited understanding of digital marketing, and low brand awareness. Professional packaging and digital marketing strategies can enhance product value and branding. In financial management, issues include unsystematic bookkeeping, suboptimal pricing strategies, limited understanding of cost of goods sold (COGS), lack of PIRT certification, and unregistered brand intellectual property. Proper financial recording and COGS knowledge are crucial for cash flow control and accurate pricing. The program aims to improve financial management efficiency, ensure consistent production quality, and enhance branding and digital marketing. Expected outputs include a nationally accredited journal article, intellectual property registration, media publication, and promotional video.Keywords: MSMEs; Digital Marketing; SIAPIK; Water Filter; Brand Awareness
Analisis Penerapan Prinsip Materialitas Standar GRI pada Penyusunan Laporan Keberlanjutan : Studi pada Perusahaan yang Mendapatkan Peringkat Dalam Ajang Asia Sustainability Reporting Rating (ASRRAT) 2020 Mazelfi, Ihsani
Jurnal Akuntansi dan Governance Andalas Vol. 4 No. 1 (2021): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v4i1.57

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan prinsip materialitas dalam penyusunan laporan keberlanjutan menggunakan Standar GRI. Populasi dalam penelitian ini adalah laporan untuk perusahaan yang mendapat peringkat dalam ajang Asia Sustainability Reporting Rating (ASRRAT) 2020. Pengumpulan data dengan mengakses website resmi perusahaan yang mendapatkan rating. Studi ini menggunakan kerangka pedoman pelaporan keberlanjutan Standar GRI. Hasil identifikasi menunjukkan bahwa perusahaan yang dinilai pada tahun 2020 mengungkapkan lebih banyak aspek yang dianggap material dibandingkan tahun sebelumnya. Hasil ini menunjukkan bahwa perusahaan menambahkan lebih banyak topik material ke laporan keberlanjutannya dari tahun ke tahun.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN DIVERSITAS GENDER DEWAN DIREKSI SEBAGAI MODERASI Nita, Salsabila Putri; Mazelfi, Ihsani
Jurnal Akuntansi dan Governance Andalas Vol. 5 No. 1 (2024): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.76

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kinerja ESG dan ukuran perusahaan terhadap kinerja keuangan perusahaan dan peran diversitas gender dewan direksi dalam memperkuat pengaruh tersebut. Penelitian ini dilakukan dengan metode kuantitatif dengan menggunakan teknik purposive sampling dalam mengumpulkan sampel. Sampel yang digunakan sebanyak 103 observasi yang terdiri dari perusahaan yang terdaftar secara konsisten di Bursa Efek Indonesia selama tahun 2020-2022. Data yang digunakan diproses menggunakan software SPSS 26. Metode analisis yang digunakan yaitu metode asumsi klasik dan MRA. Hasil studi ini menunjukkan bahwa kinerja ESG dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan keuangan perusahaan. Lalu, diversitas gender dewan direksi tidak dapat memperkuat pengaruh kinerja ESG terhadap kinerja keuangan perusahaan, namun dapat memperlemah pengaruh ukuran terhadap kinerja keuangan perusahaan. Temuan ini mengimplikasikan bahwa pentingnya diversitas gender dalam pengambilan keputusan strategis, penelitian ini memberikan kontribusi kepada perusahaan untuk dapat meningkatkan kinerja keuangan mereka secara aktif memperhatikan dan mengelola diversitas gender dalam dewan direksi.
Meningkatkan Daya Saing Kerupuk Kamang melalui Diferensiasi Produk dan Strategi Pemasaran Digital Chairunnisya; Adisti, Adila; Ramadhani, Ratih; Mazelfi, Ihsani; Wellyalina
JOURNAL OF ECONOMIC AND SOCIAL EMPOWERMENT Vol. 5 No. 2 (2025): JOURNAL OF ECONOMIC AND SOCIAL EMPOWERMENT
Publisher : Program Studi Ekonomi Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/joesment.v5i2.40357

Abstract

Kerupuk Kamang Dua Saudara is one of the MSMEs that produces kamang crackers. However, sales are only made to middlemen without a logo and proper packaging, so it does not have competitive advantages. This community service aims to solve problems in three aspects, namely the production aspect (increasing the amount of production and the use of technology in the form of cassava grinding machines), the marketing aspect (use of social media), and the managerial aspect (discipline in SOP production and financial management). To solve the problems partners face, the approach can be categorized into a community service method based on integrated solutions through socialization, training, mentoring, and application of technology. Product innovation and digital marketing are important steps to increase business competitiveness. This community service positively impacts the UMKM Kerupuk Kamang Dua Saudara through increased production, digital marketing, and business management. Service to partners has succeeded in increasing production capacity by adding cassava grinding machines and developing three new product variants. In the marketing aspect, zipper packaging with a logo and active social media accounts for digital promotion have been created. From the managerial side, partners now have production SOPs, simple financial reports, and legal documents such as NIB and PIRT assistance. These results significantly increase partner efficiency, competitiveness, and market opportunities.
PENGARUH PERSEPSI WAJIB PAJAK UMKM ATAS UNDANG–UNDANG HARMONISASI PERATURAN PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM: Studi Pada UMKM Binaan Science Techno Park Universitas Andalas Alzena Vania Rahma Dahlan; Silmi; Ihsani Mazelfi
Jurnal Akuntansi dan Governance Andalas Vol. 7 No. 1 (2026): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v7i1.128

Abstract

Taxation remains the principal source of national revenue and plays a pivotal role in supporting economic development. However, achieving optimal tax compliance, particularly among Micro, Small, and Medium Enterprises (MSMEs), continues to present substantial challenges in developing countries. This study investigates the influence of MSME taxpayers' perceptions regarding the Tax Regulation Harmonization Law (UU HPP) and the effectiveness of tax socialization efforts with tax compliance among MSMEs registered at the Science Techno Park, Universitas Andalas. This research used a quantitative research design with survey method, data were collected using structured questionnaires and analyzed through multiple linear regression to determine the relationships between the independent variables (taxpayer perception and tax socialization) and the dependent variable (tax compliance). The results indicate a statistically significant positive relationship between taxpayers’ perceptions of the UU HPP and their compliance behavior. A well-informed understanding of tax policy was found to enhance both awareness and the willingness to fulfill tax obligations. Furthermore, tax socialization efforts—defined as the dissemination of tax-related knowledge through education and outreach—also demonstrated a significant positive effect on compliance levels. These findings suggest that targeted and accessible tax education initiatives may serve as effective tools in improving compliance among MSMEs. This study contributes to the growing body of literature on tax compliance behavior in emerging economies and offers policy implications for tax authorities and government institutions. Specifically, it provides empirical support for the formulation of more tailored communication strategies and educational interventions to foster a more compliant tax culture among MSMEs.
TREND PENELITIAN SISTEM INFORMASI AKUNTANSI PADA UMKM: SEBUAH SYSTEMATIC LITERATURE REVIEW Ihsani Mazelfi; Irvan Kurniawan T
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12884

Abstract

Penelitian ini bertujuan untuk mengkaji tren perkembangan penelitian Sistem Informasi Akuntansi (SIA) pada Usaha Mikro, Kecil, dan Menengah (UMKM), seiring meningkatnya peran sistem akuntansi digital dalam pengambilan keputusan dan keberlanjutan usaha. Penelitian ini menggunakan pendekatan systematic literature review dengan protokol PRISMA 2020 terhadap 21 artikel empiris yang diterbitkan pada periode 2015–2025 dan terindeks dalam basis data ScienceDirect. Analisis difokuskan pada tema penelitian, perspektif teoretis, metodologi, faktor penentu, serta dampak implementasi SIA pada UMKM. Hasil penelitian menunjukkan adanya pergeseran signifikan dari fungsi administratif SIA menuju peran strategis sebagai platform digital, sistem analitik, mekanisme pengendalian manajemen, dan pendukung kinerja berkelanjutan. Namun, literatur masih bersifat terfragmentasi dan belum mengintegrasikan secara utuh tahapan adopsi, kematangan digital, dan outcome. Secara teoretis, penelitian ini menawarkan pendekatan integratif yang memetakan hubungan antara antecedents, mekanisme, dan outcome SIA sebagai sistem sosio-teknis yang dinamis. Secara praktis, temuan ini memberikan implikasi bagi pelaku UMKM, profesional akuntansi, dan pembuat kebijakan dalam merancang strategi implementasi SIA yang tidak hanya berfokus pada adopsi teknologi, tetapi juga pada integrasi kualitas informasi, kapabilitas organisasi, dan mekanisme pengendalian sebagai prasyarat tercapainya kinerja dan keberlanjutan UMKM.
Pembuatan Aplikasi Pencatatan Penjualan dan Pembelian pada UMKM 45 Cake n Donat dengan Microsoft Access Sanda Patrisia Komalasari; Ihsani Mazelfi; Luthfia Azizah Isra; Najla Shabrina Aulia; Zazqia Ramadhani; Ammar Dzaky; Harfiona Agustin; Rahman Syarif Masri; Tio Putra Wendari
Buletin Dharmas Andalas Vol. 1 No. 1 (2024): Buletin Dharmas Andalas
Publisher : Departemen Budidaya Tanaman Perkebunan, Fakultas Pertanian, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bda.v1i1.4

Abstract

UMKM 4S Cake n Donat adalah usaha kecil yang berfokus pada produksi kue dan donat berkualitas tinggi. Untuk meningkatkan efisiensi operasional dan akurasi pencatatan transaksi, sebuah aplikasi pencatatan penjualan dan pembelian dikembangkan menggunakan Microsoft Access. Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi tantangan yang dihadapi "4S Cake n Donat" dalam mengelola inventaris dan melacak penjualan serta pembelian. Metodologi yang digunakan melibatkan perancangan dan pengembangan aplikasi database. Proses ini mencakup pembuatan tabel, penetapan relasi, perancangan formulir, pembuatan query, dan pembuatan laporan untuk memastikan manajemen data yang komprehensif dan ramah pengguna. Aplikasi tersebut diuji dan diterapkan, dengan pelatihan staf yang disediakan untuk memastikan penggunaan yang efektif. Aplikasi ini memungkinkan pelacakan penjualan dan pembelian dengan cepat dan mengurangi kesalahan. Dengan aplikasi ini diharapkan UMKM akan mengalami peningkatan efisiensi dalam pemrosesan pesanan dan layanan pelanggan. Inisiatif pengembangan aplikasi ini menunjukkan potensi teknologi dalam meningkatkan proses bisnis dan mendukung usaha kecil dalam mencapai kinerja yang lebih baik.
Co-Authors Adila Adisti Ali Nursal Ali Nursal Almaududi Almaududi Almaududi Almaududi Almaududi, Almaududi Alzena Vania Rahma Dahlan Ammar Dzaky Andrian, Willy Anisa, Hilda Try Arief Cahyadi Asniati Bahari Chairunnisya Deline Azzukruf Marses Dendi Adi Saputra M, Dendi Adi Elvira Luthan Fauzan Misra Fayza Khairani Syafril Harfiona Agustin Ilmainir, Ilmainir Irvan Kurniawan T Irvan Kurniawan T Jogi Fernando Jonhar Jonhar Luciana Luthan Luthan, Luciana Luthfia Azizah Isra Najla Shabrina Aulia Nita, Salsabila Putri Pebriani Kurnia Ningsih Putri, Zsazsabila Natalia Rahayu, Rita Rahman Syarif Masri Rahmat Kurniawan Ramadhani, Ratih Ramda Kurniawan Riduwan, Muhammad Fazar Riza Reni Yanti Riza Reni Yanti Salsabila Putri Nita Sanda Patrisia Komalasari Silmi Silmi Tio Putra Wendari Warnida Warnida Warnida Warnida Wellyalina, Wellyalina Yurniwati Yurniwati Zacky Marsa Ramadhan Zazqia Ramadhani