Articles
<![CDATA[Pelatihan Urgensi Memahami Harta Haram bagi Takmir dan Jamaah Masjid Dalam Rangka Meningkatkan Literasi Muamalah Syariah ]]>
<![CDATA[Salman, Kautsar Riza]]>;
<![CDATA[Entis Sutisna]]>;
<![CDATA[Suparno]]>
<![CDATA[ Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 5 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya ]]>
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DOI: 10.14414/kedaymas.v5i1.5011
<![CDATA[Kegiatan pengabdian masyarakat ini dilaksanakan untuk memberikan pemahaman mendalam kepada pengurus yayasan, takmir, dan jamaah Masjid Al Hidayah mengenai urgensi memahami harta haram dalam muamalah. Masalah utama yang dihadapi mitra adalah rendahnya literasi terkait transaksi ekonomi berbasis syariah, yang berpotensi menyebabkan praktik muamalah yang tidak sesuai dengan ajaran Islam. Metode pengabdian yang digunakan meliputi perencanaan dan koordinasi, pelatihan interaktif, diskusi kelompok, serta pendampingan dan monitoring setelah pelatihan. Pelatihan yang dilaksanakan pada 31 Maret 2024 ini diikuti oleh lebih dari 40 jamaah dan mencakup materi tentang konsep harta haram, jenis-jenis transaksi yang dilarang, serta cara menghindarinya. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap konsep muamalah syariah dan implementasi tindakan preventif di lingkungan masjid. Materi pelatihan juga didigitalisasi untuk menjangkau lebih banyak jamaah. Kesimpulan dari kegiatan ini adalah bahwa program berhasil mencapai tujuan utama, yaitu meningkatkan literasi muamalah jamaah. Ke depan, disarankan untuk memperluas cakupan peserta, menyelenggarakan pelatihan lanjutan, dan menjalin kolaborasi dengan institusi syariah guna meningkatkan dampak program.]]>
<![CDATA[Implementasi SAK Entitas Privat (SAK EP) Dalam Penyusunan Laporan Keuangan Koperasi Tahun 2024 ]]>
<![CDATA[Salman, Kautsar Riza]]>;
<![CDATA[Sutisna, Entis]]>
<![CDATA[ Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya ]]>
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DOI: 10.14414/kedaymas.v6i2.5256
<![CDATA[Koperasi KRASAN Surabaya sebagai salah satu koperasi pegawai telah mengalami perkembangan signifikan, namun masih menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai dengan standar akuntansi terkini. Kegiatan pengabdian masyarakat ini bertujuan untuk mendampingi pengurus koperasi dalam penyusunan laporan keuangan tahun 2024 berbasis Standar Akuntansi Keuangan Entitas Privat (SAK EP), yang diberlakukan sebagai pengganti SAK ETAP. Pendekatan kegiatan meliputi diskusi awal dengan pengurus koperasi, pengumpulan data keuangan, serta pelatihan dan pendampingan teknis dalam penyusunan laporan keuangan tahun berjalan. Hasil kegiatan menunjukkan bahwa penerapan SAK EP mampu meningkatkan kualitas, akuntabilitas, dan konsistensi pelaporan keuangan koperasi. Laporan yang disusun meliputi laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Laporan ini telah digunakan dalam Rapat Anggota Tahunan (RAT) dan menjadi pijakan dalam memperkuat tata kelola serta transparansi koperasi secara menyeluruh.]]>
<![CDATA[Peningkatan Pemahaman dan Implementasi Zakat Perdagangan Bagi Jamaah Masjid ]]>
<![CDATA[Salman, Kautsar Riza]]>;
<![CDATA[Sutisna, Entis]]>
<![CDATA[ Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 01 (2026): Januari 2026 ]]>
Publisher : <![CDATA[Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya ]]>
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DOI: 10.14414/kedaymas.v7i1.5468
<![CDATA[Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan jamaah Masjid Al-Muslimun Rungkut dalam menghitung dan menunaikan zakat perdagangan sesuai ketentuan fikih. Permasalahan utama mitra meliputi rendahnya pemahaman mengenai konsep zakat perdagangan, ketidaktahuan terhadap metode perhitungan zakat yang benar, serta persepsi bahwa perhitungan zakat perdagangan bersifat rumit sehingga banyak jamaah belum menunaikannya. Kegiatan dilaksanakan pada 23 September 2025 melalui tahapan perencanaan, pelatihan, diskusi interaktif, studi kasus, pendampingan implementasi, serta penyebaran materi digital. Pelatihan selama dua jam yang dihadiri sekitar 50 jamaah ini membahas konsep dasar zakat perdagangan, ketentuan nishab dan haul, serta rumus perhitungan zakat berdasarkan harta dagangan, piutang lancar, dan utang lancar. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman jamaah, ditandai dengan kemampuan peserta menyelesaikan studi kasus secara mandiri dan mulai melakukan perhitungan zakat usaha masing-masing. Pendampingan pascapelatihan turut mendorong implementasi nyata kewajiban zakat perdagangan di lingkungan jamaah. Kegiatan ini berhasil memberikan dampak positif terhadap literasi keagamaan dan kepatuhan syariah jamaah, serta direkomendasikan untuk direplikasi dan dikembangkan melalui pelatihan lanjutan dalam bidang fikih muamalah.]]>
<![CDATA[INTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL TAX PAYERS LISTED IN PRATAMA TAX OFFICE WEST SIDOARJO REGENCY ]]>
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Bayu Sarjono]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v16i2.188
<![CDATA[This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the complexity of tax laws on the compliancebehavior intention. It also analyzes the effect of compliance behavior intention and complexityof tax laws on tax compliance behavior. This study uses individual taxpayers registered inTax Offices (KPP) in West Sidoarjo residence, who had filled out the Tax Filling Notification(SPT). The questionnaires were distributed to the individual tax payers with the total number of87 respondents. The data were analyzed using Partial Least Square (PLS). It was found that (1)subjective norms and perceived behavioral control are important components in influencing theintention to behave compliantly (Compliance behavior intention), (2) the complexity of the taxlaws is also an important component in influencing intention and behavior for compliance by thetaxpayers. This study cannot provide empirical evidence on the effect of attitude on Compliancebehavior Intention and the effect of compliance behavior intention on tax payers’ compliance.]]>
<![CDATA[The Effect of Transparency, Accountability, and Subjective Norms on Loyalty and Decisions of Muzakki ]]>
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v25i1.3010
<![CDATA[This study aims to acquire empirical evidence regarding transparency and accountability on muzakki loyalty through muzakki satisfaction. In addition, this study aims to obtain empirical evidence regarding the effect of transparency and accountability on muzakki decisions through the interest of muzakki. This research is quantitatively conducted where the respondents are 50 zakat payers (muzakki) registered at LAZ Nurul Hayat Tuban. The study uses the Partial Least Square – Structural Equation Model (PLS-SEM) with SmartPLS software. The study results indicate that transparency affects the interest of muzakki in paying zakat, and the interest of muzakki in paying zakat affects the decision of muzakki to pay zakat. In addition, the study’s results also show that accountability affects muzakki satisfaction, and muzakki satisfaction affects muzakki loyalty. The research findings also provide new insights regarding the effect of subjective norms on muzakki’s interest and muzakki’s decision to pay zakat. The first implication of this research is that amil zakat institutions should pay attention to aspects of accountability to stakeholders, especially zakat payers (muzakki). The second implication is that the amil zakat institution should also pay attention to transparency to stakeholders, especially the zakat payers (muzakki). The third implication is that the amil zakat institution should continually educate the public regarding the responsibility to disburse zakat and its benefits for Muslims.]]>
<![CDATA[Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics ]]>
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Entis Sutisna]]>;
<![CDATA[Halimatus Sa’diyah]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v27i1.3935
<![CDATA[This study aims to examine the effect of tax evasion and corporate governance on firm value. This model uses governance and company characteristics as moderating variables of the relationship between tax evasion and firm value. This study uses panel data consisting of 18 companies in the mining sector from 2016 to 2020. The approach used is panel data using Eviews 12. This research proves that tax evasion does not have a significant direct effect on firm value. This research finds that family management and ownership concentration have a significant influence on firm value. Family management has a direct negative impact on firm value. Ownership concentration and leverage have a direct positive effect on firm value. Return on assets and company size do not have a significant influence on firm value. Governance and company characteristics are found not to moderate the relationship between tax evasion and firm value. This research presents an initial study that focuses on the relationship between tax evasion efforts and firm value in mining companies, using six analyzed models.]]>
<![CDATA[Venturing the Golden Indonesia 2045: Are Electricity and Broadband Development for Five Indonesian Priority Industries Impactful? ]]>
<![CDATA[Arif Zeinfiki Djunaedi]]>;
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Heri Supriyanto]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v27i2.4513
<![CDATA[This study aims to examine the impact of electricity and broadband development on the progress of five priority industries in Indonesia. Initial findings indicate a mismatch between policy expectations and their impacts. This research collected secondary data from 2010 to 2019, using a time series approach and bootstrapping 1000 times to strengthen and cover the weaknesses of the method and the short time span. The results reveal that the electronics sector has the greatest beneficial impact both partially and simultaneously from all external variables. Additionally, four industries, except the automotive sector, show the same impact. This report emphasizes the necessity of synergy between digitalization and electrification, asserting the inseparable integration of policies. The automotive sector has experienced significant growth over the past decade, but it has not been directly impacted by these policies. Conversely, the food industry is affected and has emerged as the largest output producer, while other sectors are considered to have growth potential, indicating the need for alternative infrastructure initiatives. This study is expected to provide insights to all stakeholders regarding the impact of government policies and how to maximize business benefits amid global challenges.]]>
<![CDATA[Earnings management prediction (a study of company’s life cycle) ]]>
<![CDATA[Rikazh Zamrudah]]>;
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v3i02.197
<![CDATA[This research aims to test whether deferred tax expense and accruals affect in detectingearnings management to avoid reporting earnings decline and to avoid reportinglosses at the stage of the company life cycle period from 2000 to 2007. Earnings managementis an effort made by the manager with the purpose to increase or decrease theprofit. Deferred tax expense is the expense arising from temporary differences betweenaccounting income and taxable income. The accrual is to recognize revenue when it isgenerated and recognized expense in the period incurred, regardless of the time ofreceipt or payment of cash. The life cycle is divided into stages of company, namelystart-up, growth, mature and decline. Results of this research is that there is no effectof deferred tax expense in detecting earnings management in order to avoid reportingearnings decline and to avoid reporting losses for the growth and mature stage of.Accrual has no effect in detecting earnings management to avoid reporting earningsdecline in both growth and mature stage. To avoid reporting losses, accruals in detectingearnings management influence the growth stage, while the mature stage accrualdoes not affect in detecting earnings management. This research does not test on startupstage and decline because the data sample is not sufficient for a stage to be tested.]]>
<![CDATA[STUDI KEPATUHAN WAJIB PAJAK DARI ASPEK PENGETAHUAI\, PERSEPSI, DAN SISTEM ADMINISTRASI ]]>
<![CDATA[Devi Tri Asih]]>;
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v1i01.432
<![CDATA[The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importonce has become the background of this research. This research is expected to be able to answer what factors can affect the level of tax compliance. The variables used in this study include: lorcwledge of tax, the perception of 'fiscus" and tax administration system implementation. This research is quantitative research that examines empirically the relationship among the voriables, €.9., knowledge about taxes, the perception of 'fiscus" and the implementation of modern tax administration system of tax compliance. The sample in this study as taxpayers arefrom the companies registered in the KPP Gubeng. The selection of respondents was done by using the "convenience sampling". Thefinal conclusions from this research are (1) lcnowledge of tac effect on tac compliance; (2) the perception of "ftscus" does not infiuence the tax compliance, and (3) The implementation of modern tax administration affect tax compliance. Results are expected to provide inputsfor the Directorate General of Taxes that they shouldfocus more on their efforts to improve the tax lvtowledge and tax administration system.]]>
<![CDATA[Antecedents and consequences of islamic bank performance based on the maqashid sharia index ]]>
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v13i1.3015
<![CDATA[This study aims to obtain empirical evidence regarding the antecedents and consequences of performance based on the maqashid sharia index in Islamic banks in Indonesia. The maqashid sharia index in the literature and previous empirical research is limited to its use in the aspect of performance measurement only. This study seeks new insights into the antecedents and consequences of Islamic bank performance based on the Islamic maqashid index. The antecedent studied is the characteristics of the sharia supervisory board, while the consequences studied are Islamic social reporting. This study examines the effect of the sharia supervisory board on the maqashid sharia index in Islamic banks in Indonesia. In addition, this study also examines the effect of the maqashid sharia index on Islamic social reporting. The research sample is 11 Islamic banks in Indonesia within four years (2015-2018). This study found that the characteristics of the sharia supervisory board had a significant effect on the maqashid sharia index. The better the characteristics of the sharia supervisory board the higher the maqashid sharia index is. In addition, the maqashid sharia index has a significant effect on Islamic social reporting, meaning that the higher the maqashid sharia index, the better Islamic social reporting. The first implication is that it requires Islamic banks to pay attention to fair returns, avoid prohibited products and services, and eliminate harmful elements that result in injustice. The second implication is that it requires Islamic banks to seek to increase their profitability, redistribution of profits and welfare, and investment in the real sector.]]>
