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All Journal PROSIDING SEMINAR NASIONAL Optimum : Jurnal Ekonomi dan Pembangunan BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perisai : Islamic Banking and Finance Journal Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Stability: Journal of Management and Business Journal of Dedicators Community Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Abdimisi International Conference on Industrial Revolution for Polytechnic Education Jurnal Akuntansi dan Keuangan Akuntansi'45 Jurnal Rekognisi Akuntansi (JRA) Indonesian Accounting Literacy Journal Darma Sabha Cendekia Jurnal Ekonomi Bisnis Antartika Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal Jurisprudence
Subadriyah, Subadriyah
Fakultas Ekonomi Dan Bisnis Universitas Islam Nahdlatul Ulama Jepara
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PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN subadriyah
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

This researcher aims to test and analyze consisting of Profitability, Managerial Ownership, Institutional Ownership and Company Size of the Company Value of the basic & Chemical Industry Sector contained on the Indonesia Stock Exchange Period 2016-2018. The population of this study is the financial statements and annual reports from companies in the Industrial & Chemical Sector found on the Indonesia Stock Exchange Period 2016-2018. The sampling technique is purposive sampling so the number of samples is 11 companies. This study uses multiple linear regression data processing methods. The results obtained from this study partially Profitability variables affect the value of the company, while Managerial Ownership. Institutional ownership and company size have no effect on firm value. The variables of Profitability, Managerial Ownership, Institutional Ownership and Firm Size have a simultaneous effect on firm value.
PENGARUH AUDIT TENURE, ROTASI AUDIT, FEE AUDIT, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT subadriyah; Farida Hidayah
Accounthink Vol 7 No 01 (2022): Maret 2022
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh audit tenure, rotasi audit, fee audit, dan reputasi auditor terhadap kualitas audit. Obyek pada penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020. Penelitian ini menggunakan data kuantitatif. Sample yang digunakan sebanyak 151 perusahaan dengan teknik pengambilan sampel yaitu purposive sampling selama 5 tahun. Metode analisis data yang digunakan yaitu analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa audit tenure tidak berpengaruh terhadap kualitas audit, rotasi audit tidak berpengaruh signifikan terhadap kualitas audit, fee audit berpengaruh negatif terhadap kualitas audit, dan reputasi auditor tidak berpengaruh terhadap kualitas audit.
Analisa Potensi Zakat UMKM Mebel Melalui BAZNAS untuk Peningkatan Kesejahteraan Masyarakat Jepara Fatchur Rohman; Aan Zainul Anwar; Subadriyah Subadriyah
Perisai : Islamic Banking and Finance Journal Vol 1 No 3 (2017): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v1i3.1068

Abstract

This study aims to determine the potential of zakah and issued UMKMcarving furniture and its effect on the welfare of the surrounding community through BAZNAS Jepara district, as well as deepen the knowledge and results of poverty modeling in Jepara district. Methods This research is a qualitative study of triangulation and method.. The result of this research is zakat potential in Jepara very big, especially from carving furniture sector where 91,27% carving furniture entrepreneur know and have understanding about zakahand counting zakah. The distribution of zakah UMKM carving furniture by 19.78% is channeled through Baznas Jepara this is because of the low role of UPZ at sub-district and village level. minimum potential of zakat top of UMKM furniture ukiritung Rp. 1.644.500.000, - and distributed to productive zakat with nominal Rp 25 Million/ recipient of working capital will be received as many as 65 recipients of zakah every year but this potential is not yet programmed by BAZNAS Jepara. In this researchthe awareness and knowledge of the society about zakah is very high, it needs to be socialized about zakah on the company, the preparation of existing financial instruments of zakah, and zakah can be as tax deductions.
Analisis Peran Koperasi Simpan Pinjam Syari’ah dalam Meningkatkan Kesejahteraan Anggota Subadriyah Subadriyah
Perisai : Islamic Banking and Finance Journal Vol 2 No 1 (2018): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v2i1.1084

Abstract

Aim of this research is to examine that crediting by savings and credit cooperatives to debtors, whether the provision has been effective and on target and credit granting has been used wisely by the debtor and not for consumptive purposes. The methodology used is qualitative approach with phenomenological study method. Subjects in this study are recipients of credit (debtor) of savings and loan cooperatives in Jepara and the location of research there are 2 namely: Savings and Loan Cooperative Syari'ah A and Savings and Loan Cooperative Syari'ah B. And from this research found that the granting of credit is considered not effective by sharing reasons
Penguatan Manajemen Melalui Kepatuhan Pelaksanaan Perpajakan Subadriyah Subadriyah; Jumaiyah Jumaiyah; Mahmudatus Sa'diyah
Journal of Dedicators Community Vol 2, No 1 (2018)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.427 KB) | DOI: 10.34001/jdc.v2i1.604

Abstract

This program of devotion is carried out at the Lembaga Studi Ekonomi dan Kebijakan Publik (LSEKP). This partner is located in the Village of East Jambu RT 08 RW 02, District Mlonggo Jepara. Mitra is a mobile community organization engaged in training activities and discussions to oversee public policy in Jepara.The purpose of science and technology is focused on providing the required tax training by partners. Method of implementing devotion using training and mentoring methods. Training is carried out to all management and members of the institution so that all know the obligation of the implementation of taxation properly. While assistance is given to the chairman of the institution and one member who takes care of administration and taxation. Assistance is done when calculating, preparing, paying and reporting tax obligations.The result of this service activity is: (1) partners are able to calculate, compile, pay and report their tax obligations correctly, (2) partners know sanctions and tax penalties, (3) partners obedient in carrying out tax obligations that is by paying and reporting on time Keywords: Management, Training and Assistance, Obedient Tax.
Praktik manajemen laba: Sebuah kajian studi hermeneutika Subadriyah Subadriyah; Mahmudatus Sa’diyah; Murniati Murniati
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.2129

Abstract

Basis akrual merupakan panduan pokok dalam praktik akuntansi. Kesempatan dari basis akrual ini dimanfaatkan oleh para manajer untuk melakukan tindakan manajemen laba. Secara umum praktik manajemen laba ada atas motivasi dan dorongan tertentu untuk memperoleh target sesuai dengan yang di rencanakan. Penelitian ini bermaksud untuk menggunakan KSP sebagai objek penelitian demi mengenali dan mengerti pandangan apa yang dilakukan manajer pada koperasi simpan pinjam dalam tindakan manajemen laba. Kegiatan analisis ini terpilih koperasi simpan pinjam S dan koperasi simpan pinjam T karena memiliki perbedaan NPL. KSP S telah diketahui memiliki kredit macet yang melampaui di atas batas standar ketentuan kredit macet pada koperasi. Sedangkan KSP T memiliki kredit macet di bawah standar ketentuan. Narasumber pada penelitian ini dipilih dengan purifikasi berdasarkan individu yang telah intensif menyatu dengan bidang yang ditekuni. Penelitian ini memanfaatkan analisis dengan pendekatan interpretif atau hermeneutika. Pendekatan hermeneutika merupakan kegiatan olah fikir dengan menguraikan sebuah tindakan untuk mencari dan menemukan hasilnya. Penelitian ini menunjukkan bahwa praktik manajemen laba yang telah dilakukan oleh manajer KSP akibat terdapat adanya kesempatan untuk kepentingan pemegang saham/anggota koperasi itu sendiri.
EVALUASI PENERAPAN PSAP NO. 02 TENTANG LAPORAN REALISASI ANGGARAN DENGAN TINGKAT KESEJAHTERAAN MASYARAKAT (STUDI KASUS PADA PEMKAB JEPARA) Subadriyah Subadriyah
Jurnal Dinamika Ekonomi & Bisnis Vol 15, No 1 (2018)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v15i1.1387

Abstract

PSAP.02 on the Budget Realization Report regulate reporting budget realization in the general purpose of providing information about the realization and budget reporting entities are paired. The objective of this study was to determine the suitability of preparation of budget realization in Jepara with PSAP.02 on Realized Budget Report. This study will take an object on the application of the PSAP.02 statement on the Budget Realization Report. This type of research is descriptive research. This research was conducted in Jepara government financial statements in 2014 that uses the accrual-based SAP in 2010 and 2013 that are still using SAP 2005 cash basis to the accrual. Implementation PSAP.02 for the preparation of the budget realization report indicator gained 88.9% while revenue accounting indicator is only 40% that corresponds to the PSAP.02, for the accounting indicator expenditure on the Budget Realization Report Jepara gained 53.8%, and for the accounting indicator surplus/deficit and financing the LRA Jepara of 41.7% has been applied in accordance with the PSAP.02. Welfare society is seen IPM shows an increase from 2013 of 69.11 into 69.61. Budget management professional and accountable by referring to the PSAP.02 can improve community welfare conditions Jepara as summarized in IPM Jepara.
PENGARUH MODERASI TAX MORALE TERHADAP HUBUNGAN VARIABEL SOSIO DEMOGRAFI DAN TAX AVOIDANCE PAJAK PENGHASILAN DI KPP PRATAMA JEPARA Subadriyah Subadriyah
Jurnal Dinamika Ekonomi & Bisnis Vol 10, No 2 (2013)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v10i2.85

Abstract

AbstrakPenelitian ini bertujuan meneliti pengaruh moderasi tax mo- rale antara hubungan variabel sosiodemografi (umur, jenis kelamin dan tingkat pendidikan) terhadap upaya penghindaran pajak (tax avoidance) di wilayah KPP Pratama Jepara. Penelitian ini meru- pakan penelitian explanatory research dengan menggunakan anal- isis jalur (path analysis). Metode pengambilan sampling dengan menggunakan metode random sampling. Hasil penelitian menunjuk- kan bahwa variabel sosio demografi yaitu : umur, jenis kelamin, dan tingkat pendidikan memiliki pengaruh yang signifikan terhadap tax moral. Variabel sosio demografi juga memiliki pengaruh yang signi- fikan terhadap tax avoidance. Pengaruh tidak langsung yang paling memiliki pengaruh terhadap penghindaran pajak  (tax avoidance) pajak penghasilan di wilayah kerja KPP Pratama Jepara adalah jalur tiga yaitu dimulai dari tingkat pendidikan-tax moral-tax avoid- ance.AbstractThis study aimed to examine the moderating influence tax mo- rale variable relationship between the demographic characteristics (age, gender and education level) to potential Tax Avoidance in the KPP Pratama Jepara. This study is a Explanatory research using path analysis by using random sampling method. The results showed that socio-demographic variables (age, gender, and level of educa- tion) have a significant influence on tax morale. Socio-demographic variables also have a significant influence on the tax Avoidance. The highest indirectly influences on Tax Avoidance in the KPP Pratama Jepara is in the line three that is starting from education  tax morale - tax Avoidance.
KOMPETENSI SUMBER DAYA MANUSIA DAN PENGARUHNYA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI KOPERASI SIMPAN PINJAM DI KABUPATEN JEPARA Subadriyah Subadriyah; Fatchur Rohman
Jurnal Dinamika Ekonomi & Bisnis Vol 12, No 2 (2015)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v12i2.371

Abstract

AbstrakKoperasi saat ini masih dihadapkan pada permasalahan rendahnya kualitas sumber daya manusia dan terbatasnya sumber dana yang dimiliki dalam melaksanakan kegiatan usahanya. Kualitas sumber daya manusia yang rendah berakibat pada kinerja koperasi itu sendiri yang dapat  dilihat dari beberapa factor, diantaranya dari kesehatan koperasi. Permasalahan dalam penelitian ini adalah, apakah knowledge, skill dan ability berpengaruh terhadap kinerja karyawan bagian akuntansi, dan variable manakah yang paling dominan. Sedangkan tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi (knowledge, skill dan ability) terhadap kinerja karyawan bagian akuntansi, dan menganalisis variabel yang paling dominan berpengaruh terhadap kinerja. Pendekatan penelitian adalah kuantitaif dengan menggunakan data yang diambil dari hasil kuesioner yang diberikan kepada 36 karyawan koperasi simpan pinjam di Kabupaten Jepara. Sampel diambil dengan menggunakan purposive sampling dan memenuhi kriteria pemilihan sampel. Regresi berganda digunakan untuk menilai dampak dari kompetensi sumberdaya manusia terhadap kinerja karyawan bagian akuntansi. Hasil penelitian menunjukkan bahwa variabel knowledge mempengaruhi kinerja karyawan secara signifikan, begitu juga dengan variabel skill and ability, dan variable skill merupakan variable yang berpengaruh paling dominan. Ini membuktikan bahwa kinerja karyawan bagian akuntansi KSP Di Kabupaten Jepara sangat dipengaruhi oleh kompetensi karyawan terutama skill. Abstract Cooperation currently is still facing the problem of low human resource quality and limited possessed financial resource in doing its operation activities. The low human resource quality affect the performance of cooperation itself which can be seen from several factors, one of them is the cooperation wealth. The problem in this research is do knowledge, skill and ability affect to the accounting division workers performance, and which variable is the most dominant affecting factor. Whereas the objective of this research is to analyze the effect of competency (knowledge, skill and ability) to the performance of accounting division workers, and analyze the most dominant variable affecting the performance. The research approach is quantitative by using the data which is taken from questioners provided to 36 workers of credit cooperation in Jepara regency. Sample is taken by using purposive sampling and has fulfilled the sample selection criteria. Multiple regression is used to assess the effect of human resource competency to the performance of accounting division workers. The research result reveals that knowledge variable affect workers performance significantly, so do the variable of skill and ability, and skill variable is the most dominant variable. This proves that the performance of accounting division workers credit cooperation in Jepara regency is affected by workers competency especially skill.
PERSEPSI MASYARAKAT TENTANG KUALITAS PERAN ACCOUNT REPRESENTATIVE DI WILAYAH KERJA KANTOR PELAYANAN PAJAK PRATAMA JEPARA Subadriyah Subadriyah
Jurnal Dinamika Ekonomi & Bisnis Vol 10, No 1 (2013)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v10i1.23

Abstract

AbstractOne effort to improve compliance of tax obligations community, the Directorate General of Taxation (DJP) built Account Representative (AR) in every Modern Small Tax Offices (Modern KPP Pratama) are responsible for providing consultation, guidance and oversight of taxpayer in their areas. The Small Tax Office (KPP) Pratama Jepara was founded in 2007 has been equipped completed with AR, but in reality there are many people who don??t have a Taxpayer Identification Number (tax ID/NPWP) or even people who have tax ID didn??t implement tax obligations by reason of not understanding the tax laws. The purpose of this research aims to determine the public perception about the quality of the role of Account Representative (AR) in the working area in KPP Pratama Jepara in performing their duties.The population was all the taxpayers in the working area Jepara Account Representative registered on DJP until September 2012 with a variety of business types and levels of income per year as a research subject, both corporate taxpayers or individual taxpayers are 52 512 taxpayers. The research sample was determined by sampling formula of Taro Yamane (2005) obtained 100 respondents. Research using descriptive statistical analysis. The research states that: 1) the perception of the public regarding the introduction of the taxpayer against AR are 57.25% have a positive perception, 2) monitoring tax compliance by AR to taxpayers perceived by the public is still very low, only 24.67%, 3) quality AR in counseling / consultation on the technique of tax laws had not been optimal, 51% of respondents have negative perception.Keywords: Perception, Taxpayers, Account Representative (AR)AbstrakSalah satu upaya dalam rangka meningkatkan kepatuhan masyarakat atas kewajiban perpajakan, Direktorat Jenderal Pajak mengangkat Account Representative (AR) di setiap Kantor Pelayanan Pajak yang bertugas memberikan konsultasi, bimbingan dan pengawasan terhadap wajib pajak yang menjadi tanggungannya. KPP Pratama Jepara berdiri sejak tahun 2007 telah dilengkapi dengan petugas pajak tersebut, namun dalam kenyataannya masih banyak masyarakat yang belum mempunyai Nomor Pokok Wajib Pajak (NPWP) atau bahkan masyarakat yang telah memiliki NPWP belum melaksanakan kewajiban perpajakannya dengan alasan tidak memahami peraturan perpajakan. Tujuan penelitian adalah memaparkan persepsi masyarakat tentang kualitas peran Account Representative (AR) di wilayah kerja Kantor Pajak Pratama (KPP) Jepara dalam melaksanakan tugasnya.Populasi penelitian ini adalah seluruh wajib pajak yang ada di wilayah kerja Account Representative Jepara yang terdaftar sampai bulan September 2012 dengan berbagai jenis usaha dan tingkat pendapatan per tahun sebagai subjek penelitian, baik wajib pajak badan ataupun wajib pajak orang pribadi yaitu 52.512 wajib pajak. Sampel penelitian ditentukan dengan rumus penarikan sampel Taro Yamane (2005) diperoleh sebanyak 100 responden. Analisis penelitian menggunakan statistik deskriptif. Hasil penelitian menyatakan bahwa: 1) persepsi masyarakat mengenai pengenalan wajib pajak terhadap AR 57,25% berpandangan positif, 2) pengawasan kepatuhan perpajakan oleh AR terhadap wajib pajak dirasakan oleh masyarakat masih sangat rendah yaitu hanya sebesar 24,67%, 3) kualitas AR dalam melakukan bimbingan/himbauan dan konsultasi mengenai teknik perpajakan dirasakan belum optimal, 51% responden berpandangan negatif.Kata kunci: Persepsi, Wajib Pajak, Account Representative (AR)
Co-Authors Aan Zainul Anwar Aida Nahar Ali Ali Ali Ali Ali Sofwan Amelia, Fifi Aminnudin, Moch. Andre Anggriawan Anita Dwi Puspitasari Anita Rahayuningsih Annisa Windie Widyawati Arum Widiastuti Dewi Safitri Farida Hidayah Fatchur Rohman Fatchur Rohman Febriyani, Vivi Fitriya Mufidah Ghea Norma Gupita Ismi Tri Rahayu Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Kausar , Alfin Khoirul Anwar Laila Hidayatun Najjah Lailatul Khafiza Leni Sofiyani Lu’luatuwwafiroh Mahmudatus Sa'diyah Mahmudatus Sa'diyah Mahmudatus Sa’diyah MIFTAKHUL JANNAH Moch Aminudin Much Imron Muh Kusnan Hamid Muhammad Khairul Hakim Mukaromah Mukaromah Murniati . Murniati Murniati Murniati, Murniati Nina Sofiana Ningsih, Indah Aprilia Nofi Haryanti Norotus Sa'diyah Nurunniyah, Ifa Rahayuningsih, Sinta Ratu Ayu Dara Kusuma Arum Surya Putri Richo Anwar Fahrudin Sa'diyah, Mahmudatus Safana Aulia Amri Safitri, Difi Salsabila, Salma Siska Alfiani Siti Aliyah Siti Aliyah Siti Aliyah Solikhul Hidayat Susanto, Wanda Amelia Zahwa Amelia Frishella Zihanna Syafinatun Nayyiroh