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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN UMKM MENGIKUTI RELAKSASI PAJAK DI MASA PANDEMI COVID-19 Ida Nurhayati; Nurseto Adhi
JURNAL AKUNTANSI Vol 10, No 1 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i1.243

Riset ini bertujuan untuk menguji aspek-aspek yang mempengaruhi keputusan wajib pajak UMKM dalam mengambil program relaksasi pajak. Variabel riset terdiri dari variabel prosedur, pelayanan, dan pengetahuan sebagai variabel bebas. Kemudian keputusan wajib pajak UMKM mengikuti program relaksasi pajak sebagai variabel dependen. Teknik deskriptif digunakan dalam riset ini. Bentuk pendekatan yang dipergunakan ialah pendekatan kuantitatif kualitatif. Populasi dalam riset ini adalah pengusaha wajib pajak UMKM sebanyak 35 responden. Objek Penelitian ini tersebar di wilayah kota Bekasi, Blora, Boyolali, Ciamis, Getasan, Jakarta, Jepara, Salatiga, Kendal, Kudus, Lampung, Malang, Medan, Semarang, Wonogiri, dan Yogyakarta. Teknik pengambilan sampel yang dipergunakan ialah metoda purposive sampling. Teknik analisis yang digunakan riset ini adalah analisis regresi linear berganda dibantu dengan SPSS for window 23 sebagai alat analisis. Kesimpulan dalam riset membuktikan secara bersamaan variabel prosedur, pelayanan, dan pengetahuan berdampak terhadap keputusan wajib pajak UMKM mengikuti program relaksasi pajak UMKM mengikuti program relaksasi pajak. Sedangkan variabel pelayanan berpengaruh signifikan terhadap keputusan wajib pajak UMKM mengikuti program relaksasi pajak.

Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) Studi Kasus pada Bank Umum Syariah (BUS) di Indonesia Via Kumalasari; Ida Nurhayati; Iwan Budiyono
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4318

Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Dewan Pengawas Syariah, dan Return On Asset terhadap Pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah Indonesia. Penelitian ini menggunakan metode purposive sampling yang menghasilkan 45 sampel dari 9 Bank Umum Syariah pada kurun waktu 5 tahun periode 2017-2021. Pengujian hipotesis pada penelitian ini menggunakan regresi linier berganda dengan data panel yang diolah dengan program Eviews 10. “Penelitian ini menemukan bahwa variabel independen berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR) secara simultan. Penelitian ini juga menemukan bahwa Ukuran Perusahaan berpengaruh signifikan positif dan Dewan Pengawas Syariah (DPS) berpengaruh signifikan negatif terhadap Pengungkapan ISR, sedangkan ROA tidak berpengaruh signifikan terhadap Pengungkapan ISR.“

Analysis of Muslim Tourist Loyalty to Halal Gastronomic Tourism in Salatiga City Andriyan Eka Sapta; Samani; Ida Nurhayati; Tutik Dwi Karyanti; Jusmi Amid
EKSYAR : Jurnal Ekonomi Syari'ah & Bisnis Islam (e-Journal) Vol. 10 No. 2 (2023): EKSYAR : Jurnal Ekonomi Syari'ah & Bisnis Islam
Publisher : Study Program Ekonomi Syari'ah, Sekolah Tinggi Agama Islam Muhammadiyah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54956/eksyar.v10i2.467

The development of the City of Salatiga as a City of Gastronomy will increase local and community income through culinary tourism and increase the number of tourists visiting Salatiga. The concept of halal is currently used as a trend for developing the Islamic economy in Indonesia, starting from the emergence of halal products (food and beverages), halal cosmetics, halal fashion and halal tourism to lifestyle (halal tourism). The purpose of this study focuses on the loyalty of Muslim tourists and how they increase tourist loyalty in the city of Salatiga. This study will use a variant-based Structural Equation Model (SEM) with AMOS version 2.0. The population of this study will be focused on halal gastronomic tourists in Salatiga City, while the samples selected in this study must meet the requirements of tourists who have visited more than three times. The product quality variable (X1) positively and significantly affects the tourist satisfaction variable (Z). Product quality affects tourist satisfaction, so managers of gastronomic tourism are advised to improve food taste, food aroma, food durability, and physical appearance of food. The price variable (X2) positively and significantly affects the tourist satisfaction variable (Z). Prices affect tourist satisfaction, so tourism managers are advised to increase price affordability, price competitiveness, and suitability of prices with product quality. The tourist satisfaction variable (Z) positively and significantly affects tourist loyalty (Y). Tourist satisfaction affects tourist loyalty, so tourism managers are advised to increase the suitability of tourist expectations, intention to revisit, and willingness to recommend from tourists.

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Berkarir Di Bank Syariah (Studi Pada Mahasiswa Pasca Magang Program Studi Perbankan Syariah Di Kota Semarang) Nurhayati Al Ismiarif; Siti Hasanah; Ida Nurhayati
Jurnal Medika Nusantara Vol. 1 No. 3 (2023): Agustus : Jurnal Medika Nusantara
Publisher : Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59680/medika.v1i3.475

This study aims to analyze the significant effect of the work environment, job market considerations, internship experience, motivation, and financial rewards on student interest in pursuing a career in Islamic banking among post-internship students of the Islamic Banking study program in Semarang City, either simultaneously or partially.The population in this study were post-internship students of the Islamic banking study program in the city of Semarang. The sampling technique used was Accidental Sampling, which is a sampling technique based on chance, that is, anyone who coincidentally meets a researcher can be used as a sample.The data used in this study are primary data obtained through questionnaires. The data analysis model uses multiple linear regression analysis models. While the data analysis technique uses the F-statistical test, the coefficient of determination (R2), and the t-statistical test which is processed using the SPSS 25 program.The results of hypothesis testing and discussion show that the work environment, job market considerations, internship experience, motivation, and financial rewards simultaneously have a significant effect on student interest in pursuing a career in Islamic Banks in post-internship students of the Islamic Banking study program in Semarang City. Partially, work environment and motivation have a positive and significant effect. Meanwhile, consideration of the job market, internship experience, and financial rewards have a positive and insignificant effect on students' interest in a career in Islamic Banks for post-internship students of the Islamic Banking study program in Semarang City.

Pengaruh Personality Characteristics, Workload, Role Conflict, Terhadap Reduced Audit Quality Practices Melalui Burnout sebagai Variabel Intervening Adia Adi Prabowo; Ida Nurhayati
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 7 No. 2 (2023): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v7i2.13410

Penelitian ini bertujuan untuk mengetahui pengaruh personality characteristics, workload, dan role conflict terhadap reduced audit quality practices melalui burnout sebagai variabel intervening. Penelitian ini menggunakan metode deskriptif kuantitatif. Populasi penelitian ini terdiri dari pegawai yang bekerja pada kantor KAP wilayah Yogyakarta, dengan jumlah sampel sebanyak 90 orang. Untuk menganalisis hasil penelitian menggunakan analisis PLS-SEM dengan melakukan pengujian model pengukuran (Outer Model) dan model struktural (Inner Model). Penelitian ini memperoleh hasil: burnout, role conflict, dan personality characteristic berpengaruh positif dan signifikan terhadap reduced audit quality practices, personality characteristics, dan role conflict berpengaruh positif dan signifikan terhadap burnout, sedangkan workload tidak berpengaruh positif dan tidak signifikan terhadap burnout, workload tidak berpengaruh positif dan dapat diabaikan terhadap penurunan reduced audit quality practices, personality characteristics dan workload berpengaruh positif dan signifikan terhadap penurunan kualitas audit setelah burnout, dan role conflict berpengaruh positif dan signifikan terhadap reduced audit quality practices setelah burnout

Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) Studi Kasus pada Bank Umum Syariah (BUS) di Indonesia Via Kumalasari; Ida Nurhayati; Iwan Budiyono
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4318

Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Dewan Pengawas Syariah, dan Return On Asset terhadap Pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah Indonesia. Penelitian ini menggunakan metode purposive sampling yang menghasilkan 45 sampel dari 9 Bank Umum Syariah pada kurun waktu 5 tahun periode 2017-2021. Pengujian hipotesis pada penelitian ini menggunakan regresi linier berganda dengan data panel yang diolah dengan program Eviews 10. “Penelitian ini menemukan bahwa variabel independen berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR) secara simultan. Penelitian ini juga menemukan bahwa Ukuran Perusahaan berpengaruh signifikan positif dan Dewan Pengawas Syariah (DPS) berpengaruh signifikan negatif terhadap Pengungkapan ISR, sedangkan ROA tidak berpengaruh signifikan terhadap Pengungkapan ISR.“

Strengthening BUMDes Nawangwulan Financial Governance through Accounting Training, Mentoring, and Google Sheets-Based Digital Recording: Penguatan Tata Kelola Keuangan BUMDes Nawangwulan melalui Pelatihan Akuntansi, Pendampingan, dan Pencatatan Digital Berbasis Google Sheets Andriyan Eka Sapta; Sam’ani; Ida Nurhayati; Tutik Dwi Karyanti; Rudi Handoyono; Lilis Mardiana Anugrahwati; Musyafa Alfarizi; Retno Winarti Handayani; Indra Sukma Subagio
Room of Civil Society Development Vol. 5 No. 3 (2026): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.949

Village-Owned Enterprises (BUMDes) play a strategic role in improving rural community welfare through the management of local economic potential. However, many BUMDes, including BUMDes Nawangwulan in Kendal Regency, still face challenges in financial governance, such as manual and unsystematic recording, limited use of standardized bookkeeping formats, and low adoption of digital recording tools. This community service activity aimed to strengthen the financial governance of BUMDes Nawangwulan through accounting training, mentoring, and the introduction of a Google Worksheet-based financial recording template. The activity applied a Participatory Rural Appraisal (PRA) approach consisting of four stages: socialization, technical workshop, coaching clinic, and monitoring and evaluation. The program involved 12 BUMDes managers from three business units: Pom Mini Desa, Pasar Desa, and Jembatan Penghubung Antar Kecamatan. The results indicate that the activity provided initial support for improving participants’ understanding of transaction recording, separation of personal and business finances, and the use of simple bookkeeping templates. The program also introduced a digital recording template that can be accessed through smartphones as a practical alternative to manual bookkeeping. The evaluation was conducted qualitatively through observation during one-on-one mentoring; therefore, the findings should be understood as an initial indication of improved awareness and administrative readiness rather than a quantitatively measured increase in competence. This activity contributes to strengthening basic financial administration and supporting more transparent and accountable BUMDes governance.

Strengthening BUMDes Nawangwulan Financial Governance through Accounting Training, Mentoring, and Google Sheets-Based Digital Recording: Penguatan Tata Kelola Keuangan BUMDes Nawangwulan melalui Pelatihan Akuntansi, Pendampingan, dan Pencatatan Digital Berbasis Google Sheets Andriyan Eka Sapta; Sam’ani; Ida Nurhayati; Tutik Dwi Karyanti; Rudi Handoyono; Lilis Mardiana Anugrahwati; Musyafa Alfarizi; Retno Winarti Handayani; Indra Sukma Subagio
Room of Civil Society Development Vol. 5 No. 3 (2026): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.949

Village-Owned Enterprises (BUMDes) play a strategic role in improving rural community welfare through the management of local economic potential. However, many BUMDes, including BUMDes Nawangwulan in Kendal Regency, still face challenges in financial governance, such as manual and unsystematic recording, limited use of standardized bookkeeping formats, and low adoption of digital recording tools. This community service activity aimed to strengthen the financial governance of BUMDes Nawangwulan through accounting training, mentoring, and the introduction of a Google Worksheet-based financial recording template. The activity applied a Participatory Rural Appraisal (PRA) approach consisting of four stages: socialization, technical workshop, coaching clinic, and monitoring and evaluation. The program involved 12 BUMDes managers from three business units: Pom Mini Desa, Pasar Desa, and Jembatan Penghubung Antar Kecamatan. The results indicate that the activity provided initial support for improving participants’ understanding of transaction recording, separation of personal and business finances, and the use of simple bookkeeping templates. The program also introduced a digital recording template that can be accessed through smartphones as a practical alternative to manual bookkeeping. The evaluation was conducted qualitatively through observation during one-on-one mentoring; therefore, the findings should be understood as an initial indication of improved awareness and administrative readiness rather than a quantitatively measured increase in competence. This activity contributes to strengthening basic financial administration and supporting more transparent and accountable BUMDes governance.

Pengaruh Faktor Akademik, Ekonomi, dan Sosial terhadap Keputusan Memilih Perguruan Tinggi Vokasi Andriyan Eka Sapta; Samani Samani; Ida Nurhayati; Tutik Dwi Karyanti
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3918

Keputusan para calon mahasiswa dalam menentukan perguruan tinggi vokasi dipengaruhi berbagai faktor akademik, ekonomi, dan sosial. Politeknik Negeri Semarang (Polines) sebagai institusi pendidikan vokasi perlu memahami faktor-faktor tersebut guna meningkatkan daya saing dan efektivitas strategi pemasaran dalam menarik mahasiswa baru. Penelitian ini berorientasi untuk menganalisis pengaruh faktor akademik, ekonomi, dan sosial bagi keputusan memilih Jurusan Akuntansi di Polines. Penelitian berikut menerapkan pendekatan kuantitatif dengan pendekatan kuesioner, sebanyak 61 responden yang merupakan calon mahasiswa ditetapkan sebagai sampel penelitian berdasarkan kriteria tertentu melalui teknik purposive sampling. Informasi penelitian diperoleh dari penyebaran angket metrik Likert, kemudian ditelaah lebih lanjut dengan teknik regresi linear berganda menggunakan bantuan program SPSS 27. Hasil dari analisis data penelitian menunjukkan bahwa faktor akademik berpengaruh positif dan signifikan atas keputusan memilih, faktor ekonomi juga berpengaruh secara positif dan juga signifikan, sedangkan faktor sosial berperan secara negatif dan insignifikan. Secara simultan, ketiga faktor berpengaruh signifikan. Temuan ini mengimplikasikan bahwa Polines perlu memperkuat strategi promosi yang menonjolkan keunggulan akademik dan nilai ekonomi pendidikan vokasi guna meningkatkan daya tarik Jurusan Akuntansi bagi calon mahasiswa.

GREEN BANKING, BOARD DIVERSITY, AND BANK PERFORMANCE: A LINIEAR AND NON-LINEAR STUDY IN INDONESIA Septian Yudha Kusuma; Ida Nurhayati; Mella Katrina Sari; Tri Wahyudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7832

The pressure on the banking sector to embrace sustainability principles stems not only from domestic regulations but also from the fact that economic activities have become urgent concerns for governments and businesses across all industries. This study aims to examine the influence of green banking and board diversity on bank profitability, considering the possibility of nonlinear relationships. Using 39 banks with a 3-year observation period obtained 117 panel data observations, this study uses a Random Effects model with a robust clustered standard errors approach. The results study show that green banking has proven insignificant for profitability. In contrast, non-linear board diversity has been shown to have a u-shape influence, and the linear influence is not significant on profitability. This result is a marker that board diversity are important components in achieving bank performance, meanwhile, green banking has not had a significant impact. The results also support the theory of upper echelons and self-categorization

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