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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi BUDGETING : Journal of Business, Management and Accounting Balance: Journal of Islamic Accounting Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Balance: Journal of Islamic Accounting Ulil Albab
Novi Khoiriawati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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FACTORS THAT INFLUENCE ACCOUNTING STUDENT'S INTEREST IN A CAREER AS PUBLIC ACCOUNTANT GALUH DWI SEKARINI; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v2i01.4732

Abstract

Abstrak: Penelitian ini dilatar belakangi oleh sedikitnya tenaga kerja akuntan profesional di Indonesia sehingga mengakibatkan persaingan yang ketat dengan negara lain. Dan kurangnya minat sarjana akuntansi mengambil profesi sebagai akuntan menjadi salah satu penyebabnya. Maka dari itu, dengan diketahuinya pilihan karir yang diminati mahasiswa, maka dapat diketahui mengapa seseorang memilih karir tersebut. Minat dan rencana karir yang jelas akan sangat berguna dalam menentukan karir dimasa mendatang. Rumusan masalah dalam penelitian ini meliputi : 1) Apakah penghargaan finansial berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 2) Apakah pengakuan profesional berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 3) Apakah pertimbangan pasar kerja berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 4) Apakah risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 5) Apakah penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? Dalam penelitian ini pendekatan yang digunakan adalalah pendekatan kuantitatif, jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dengan jumlah sampel sebanyak 165 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi, serta uji regresi linier berganda (uji t dan uji F). Hasil penelitian ini menyimpulkan bahwa secara parsial variabel penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik pada mahasiswa akuntansi syariah IAIN Tulungagung.
FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN PAKEL TULUNGAGUNG DISTRICT Prisda Novia Ananda; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i1.5554

Abstract

Village fund management accountability as a form of accountability of the holder of the trust to the actions, performance, and decisions of the party giving the trust. With the existence of village funds, its management is required to use aspects of good governance where one of the pillars is accountability. So it is very important to know the factors that influence the accountability of village fund management in the village in Pakel District, Tulungagung Regency. This study aims to explain the influence of the role of village officials, community participation, and the use of information technology on the accountability of village fund management. The data of this study used a questionnaire or questionnaire which was distributed to 19 villages. Sampling using simple random sampling technique with a total sample of 114 respondents. And multiple linear regression analysis method is used to prove the research hypothesis. The results of this study indicate that (1) the role of village officials has a significant positive effect on village fund management accountability, (2) society participation does not inpact the accountability of the village fund management nt, (3) technology information utilizationhas a significant positive effect on the accountabilityof the village fund management, and (4) the role of village officials, the society participation, and the technology information utilizationhas a significant positive effect on the accountability of the village fund management.
PENGARUH SUKU BUNGA, JUMLAH UANG BEREDAR, KURS, DAN PENGELUARAN PEMERINTAH TERHADAP INFLASI DI INDONESIA Raihan Rasyidin Akhyar; Novi Khoiriawati; Lathifatul Hidayah; Binti Isnawatul Malikah; Isna Lailia Nur Rohmah
WORLDVIEW ( Development economic and sharia studies journal ) Vol 3 No 1 (2024): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v3i1.414

Abstract

Inflation is one of the effects of a prolonged economic crisis that can hit a country. Inflation is a process of rising prices of goods and services in a country that takes place continuously in a long or sustainable period of time. Inflation is caused by an imbalance between the availability of goods and money. This study aims to analyze the effect of interest rates, money supply, exchange rates, and government spending on inflation in Indonesia with a range of years 2017-2022 using 72 samples. In this study using quantitative research methods, and analyzed using multiple linear regression tests and classical assumption tests using IBM SPSS Statistics 25. The results showed that interest rates have a positive effect on inflation, money supply has a negative effect on inflation, exchange rates have no effect on inflation, and government spending has a positive effect on inflation. Simultaneously the four variables affect the inflation rate in Indonesia.
Pengaruh Kenaikan Harga BBM Subsidi Terhadap Pengeluaran Konsumsi Rumah Tangga di Kabupaten Tulungagung Novia Marchelia Putri Az Zahra; Isa Runtu Leluni; Imroatun Nafisah; Ahmad Choiron Nur Rizqi; Novi Khoiriawati
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 3 (2024): Juni: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i3.564

Abstract

The government's policy to increase the price of subsidized fuel in September 2022 has affected the economy in Indonesia. Tulungagung Regency as one of the regions in East Java also felt the impact of this policy. The increase in the price of subsidized fuel makes household consumption expenditure also increase. This study aims to fill the gap in the literature and to determine the effect of the increase in the price of subsidized fuel oil (BBM) on household consumption expenditure in Tulungagung Regency. The approach used in this research is a quantitative approach with the type of research used is associative research. The data source used in this research is secondary data derived from the official websites of the Ministry of Energy and Mineral Resources, Pertamina and BPS Tulungagung Regency in the period 2008-2023, as well as other supporting references such as books, research journals, articles, theses, and news. Data collection techniques in this study are literature studies and documentation with data analysis techniques using simple linear regression. The results of this study indicate that there is a significant influence between the increase in subsidized fuel prices on household consumption expenditure in Tulungagung Regency, with a coefficient of determination of 74,7%.
EKSPLORASI PENGEMBANGAN POTENSI EKONOMI KREATIF DI ERA DIGITAL Maulida Rifatul Fadlilah; Naila Julia Rahma; Aprilia Nur Azizah; Novi Khoiriawati
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 5 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v5i7.3324

Abstract

Kemajuan serta pengembangan teknologi digital telah mengubah cara manusia berinteraksi dan berbisnis, mendorong ekonomi kreatif ke garis depan sebagai sektor yang memiliki peran penting dalam pertumbuhan ekonomi. Ekonomi kreatif, yang mengandalkan kreativitas, keterampilan, dan bakat, mencakup industri termasuk periklanan, desain, dan seni pertunjukan telah menunjukkan potensi besar dalam penciptaan lapangan kerja serta mendorong inovasi. Namun demikian, tantangan yang berkaitan dengan daya saing global, perubahan pola konsumsi, dan hak kekayaan intelektual merupakan isu yang harus diatasi. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi literature untuk mengeksplorasi potensi dan tantangan ekonomi kreatif di era digital. Berdasarkan hasil penelitian, PDB sektor ekonomi kreatif Indonesia menunjukan peningkatan signifikan hingga Rp 1,28 kuadriliun pada tahun 2022, dengan jumlah tenaga kerja mencapai 23,98 juta orang. Ekonomi kreatif dapat menciptakan lapangan kerja baru dan meningkatkan daya saing global, namun dalam prosesnya menghadapi permasalahan seperti akses digital dan kesenjangan ekonomi. Pertumbuhan ekonomi kreatif melalui strategi pemberdayaan masyarakat dan UMKM dapat berkontribusi dalam upaya mengentaskan kemiskinan dan meningkatkan kesejahteraan masyarakat. Dengan strategi yang tepat, ekonomi kreatif memiliki potensi yang sangat besar sebagai pilar utama pertumbuhan ekonomi di era digital.
Peran Lembaga Keuangan Mikro Syariah dalam Pengentasan Kemiskinan di Indonesia Ayu Fitriana; Muna Sofiana; Siti Nahdiatun Nisa’; Satria Putra Arsibal; Novi Khoiriawati
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2618

Abstract

The role of Micro Sharia Financial Institutions in overcoming poverty in Indonesia is needed through the financial services that have been provided. Indonesia has been intensively trying to overcome poverty because one of the main goals of national development is to reduce and even eliminate poverty. In March 2023 the number of poor people in Indonesia has decreased to 25.90 million people. The purpose of this research is to describe the role of Sharia Microfinance Institutions in alleviating poverty in Indonesia. This research uses a descriptive qualitative approach research method with secondary data obtained from books, journals, and data sources related to the study under study. The results of this study found that Micro Sharia Financial Institutions in the form of BMT (Baitul Maal wat Tamwil) have a very large role in poverty alleviation in Indonesia. Capital from BMT will be channeled to small communities so as to open up opportunities in creating jobs and alleviating poverty.
Analisis Hubungan Antara Pajak Daerah dengan Pendapatan Asli Daerah Kota Malang Tahun 2018 - 2023 Firda Aulia Azzahro; Nia Firnanda; Riska Yulia Devi; Aufa Azizatunnisa; Novi Khoiriawati
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2827

Abstract

The research in this journal is to see the contribution of local taxes in Regional Original Revenue (PAD) and the growth of local taxes from 2018 to 2023 in Malang City. The methodology applied in this research is a quantitative descriptive approach. Data was obtained from the official website of Malang City Bapenda. The results of this analysis reveal that the contribution of local taxes to local revenue in the period 2018 to 2023 is quite significant, reaching 76.63%. The largest source of local tax contribution comes from the Acquisition Tax on Land and Building (BPHTB) which accounts for around 37.1% of the total local tax, while the average growth of local tax and local revenue between 2018 and 2023 is at 7.1% of the total population.
Studi Literatur : Faktor-faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Perdagangan di Indonesia Dinar Nurhaliza; Vera Aprilda Rizki; Nabilla Eka Indriyani; Puspita Kusumawati; Novi Khoiriawati
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i3.1232

Abstract

This research is a literature study that aims to identify and analyze the elements that influence tax avoidance practices in trading sector companies. Tax avoidance is a strategy taken by companies to minimize the tax burden that must be paid. Although legal, it often raises ethical debates and has an impact on the country's foreign exchange earnings. The research method used in this study is a literature review of various scientific journals and relevant publications that discuss the determinants of tax avoidance, especially in the trade sector. This research takes data from various sources that have been indexed by SINTA. Researchers searched for all relevant data until it was classified into nine relevant sources and discussed in this study. The following factors that affect tax avoidance include leverage on tax avoidance, profitability on tax avoidance, and company size on tax avoidance. The results of the study indicate that leverage, profitability, and company size affect the practice of tax avoidance. This study provides insight for stakeholders, such as the government and investors, in understanding the characteristics of companies that tend to practice tax avoidance, as well as a basis for formulating more effective tax policies.
Analisis Pendapatan Daerah pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Malang 2018–2023 Dewi Fatma Nailul Fitroh; Sonnia Dalila Wahida; Novi Khoiriawati; Oktaviana Nadila; Putri Hanidar Nuraini
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1155

Abstract

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.
Analisis Efektivitas Pemungutan Pajak Daerah di Indonesia Mochammad Miftachul Huda; Amnina Aulia Putri; Muhammad Fatkhur Rohman Nuri; Novi Khoiriawati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1186

Abstract

Regional taxes are one of the source of Local Own-Source Revenue (PAD). However, the effectiveness of regional tax collection in Indonesia faces challenges, such as low taxpayer compliance, limited technological infrastructure, and lack of transparency. This study aims to analyze factors influencing the effectiveness of regional tax collection, employing a literature review method. The results indicate that adopting digital technologies, such as e-Tax systems, enhancing transparency, and improving taxpayer literacy are critical elements in boosting tax revenue. Synergy between technological innovation, taxpayer education, and government accountability is essential for optimizing regional tax collection sustainably.
Co-Authors Afgita Maharani Ahmad Choiron Nur Rizqi Amadea Rachma Wati Amnina Aulia Putri Aprilia Nur Azizah Aufa Azizatunnisa Ayu Fitriana Binti Isnawatul Malikah Dewi Fatma Nailul Fitroh Dianita Meirini Dinar Nurhaliza Evi Widiastuti Febryana Dewi Artati Ficky Andrianto Firda Aulia Azzahro GALUH DWI SEKARINI Imroatun Nafisah Isa Runtu Leluni Isna Lailia Nur Rohmah Lathifatul Hidayah Lenny Aprilya Sari Maria Ulfa Maulida Rifatul Fadlilah Muhammad Fatkhur Rohman Nuri Muna Sofiana Nabilla Eka Indriyani Naila Julia Rahma Natasya Putri Rahmadani Nezar Okta Vamirien Nia Firnanda Novia Marchelia Putri Az Zahra Oktaviana Nadila Prisda Novia Ananda Puspita Kusumawati Putri Hadiyanti Pratiwi Putri Hanidar Nuraini Raihan Rasyidin Akhyar Riska Yulia Devi RR. Ella Evrita Hestiandari Satria Putra Arsibal Siti Nahdiatun Nisa’ Sonnia Dalila Wahida Vera Aprilda Rizki Yunita Sari, Indah Yusrina Dzakiroh