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<![CDATA[NILAI-NILAI ISLAM DI BALIK PRAKTIK HOSPITAL SOCIAL RESPONSIBILITY ]]>
<![CDATA[Moh Faisol]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i1.11664
<![CDATA[The aim of this research to understand how to practice the hospital social responsibility in Rumah RSU UMM.. Through six employees as informant’s key of RSU UMM, researcher found that RSU UMM practice HSR by: (1) Giving discounts for hospital charges; (2) Doing charity activities; (3) Spiritual building; (4) Forming a donation account; (5) Permitting the patient go home before paid off hospital charges; (6) Giving equal treatment to employees who has physical limitations; and (7) Managing employees infak. The form and the way of HSR practices which is done reflect that RSU UMM as a business entity is not only profit oriented, but it prioritize the humanitarian aspects (social oriented) and religious aspects (spiritual oriented). ]]>
<![CDATA[PROBLEMATIKA IMPLEMENTASI PMK NO. 9 TAHUN 2021 BAGI WAJIB PAJAK UMKM DI KABUPATEN SUMENEP ]]>
<![CDATA[Moh. Faisol]]>;
<![CDATA[Norsain Norsain]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v12i2.1642
<![CDATA[The aims of this reseach to understand and reveal the problems of implementing PMK 09 of 2021 concerning Final Tax Incentives Borne by the Government for UMKM in Sumenep Regency. The method used is a case study with data collection techniques through observation, in-depth interviews, and documentation and analyzed using the stages of data reduction, data presentation, drawing conclusions and testing the validity of the data. The results of this study are tax incentives for UMKM are very useful in reducing the business burden that must be borne, because the tax burden that should be paid has been borne by the government. The problems faced in the implementation of PMK 09 of 2021 are First, the PPKM condition makes DJP unable to carry out direct socialization to DJP taxpayers so that information related to incentives to be conveyed is hampered because only some can participate in online socialization activities due to limited equipment. and low technological capabilities. Second, the condition of UMKM human resources has not been able to understand the application of tax incentives and finds it difficult. Due to the low level of understanding in compiling realization reports and technology in accessing the online DJP address]]>
<![CDATA[TAXPAYER: E-COMMERCE TAXES DO NOT AFFECT BUYING POWER ]]>
<![CDATA[Moh. Faisol]]>
<![CDATA[ International Interdisciplinary Conference on Sustainable Development Goals Vol 3 No 1 (2020): Proceedings of International Interdisciplinary Conference on Sustainable Developm ]]>
Publisher : <![CDATA[LP2M Universitas Bina Mandiri Gorontalo ]]>
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<![CDATA[The development of e-commerce in Indonesia is very fast, this is inseparable from the pressures of the 4.0 industrial revolution era, and also the national and global conditions that are overflowing with the Covid 19 pandemic. Along with the development of e-commerce, the government also reaffirms the imposition of taxes (PPN) on The transaction is through PMK 210/2018 and PMK 48/2020, although it is implicitly included in Law Number 36 of 2008. The problem is that the e-commerce tax will affect people's purchasing power because the goods/services being traded are included with PPN by 10%. This study uses an interpretive approach with phenomenological methods. Researchers conducted interviews with thirteen informants, then the results of the interviews were analyzed using qualitative analysis techniques and using NVivo 12 software. The results of this study can provide an understanding that the existence of e-commerce taxes does not affect their purchasing power in making purchases online, because it the main consideration in making e-commerce purchases for them is their need and suitability for these goods. On the other hand, with the e-commerce tax, they realize that the tax paid is an obligation that they must pay, as a form of their participation in the state in the success of the development.]]>
<![CDATA[KOMPETENSI PERANGKAT DESA DAN KEPEMIMPINAN KEPALA DESA DALAM IMPLEMENTASI REFOCUSING ANGGARAN ]]>
<![CDATA[Alimurrahman]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Lancang Kuning ]]>
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DOI: 10.31849/jieb.v20i1.8835
<![CDATA[Budget refocusing is the Presidential Instruction Number 4 of 2020 concerning Refocusing Activities, Budget Reallocation, and Procurement of Goods and Services in the Context of Accelerating the Handling of Covid 19. This study aims to examine the effect of village apparatus competence and village head leadership on the implementation of budget refocusing on village governments in the Sumenep district. The object of this research is the village government in Sumenep Regency which is located in the mainland area, with a total of 106 respondents. The research data was tested using SPSS software. The results showed that the competence of village officials had an effect on the implementation of village government budget refocusing, while the leadership of the village head had no effect on the implementation of village government budget refocusing. The implication is that the competencies possessed by village officials such as education level, technical experience, and creativity become big capital in implementing a policy.]]>
<![CDATA[Netnografi: Perspektif Netizen Terhadap Kenaikan Tarif PPN 11% ]]>
<![CDATA[Moh. Faisol]]>;
<![CDATA[Norsain Norsain]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i2.24536
<![CDATA[Purpose: The purpose of this study was to determine netizens' perceptions of the 11% increase in the VAT rate. Methodology/Approach: The researcher uses a qualitative approach using the netnographic method because it is relevant to the discussion of netizen responses originating from social media. Research data collection used observation and documentation on the twitter account (#PPNNAIK) with the NCapture for Nvivo application, then analyzed using qualitative data analysis and NVivo R1 software. Findings: The results of this study state that there are pros and cons related to the 11% VAT increase policy that must be understood broadly and fundamentally so that it is wiser to react to it and does not cause speculation in the community. Those who are against say that an 11% VAT increase along with an increase in the prices of other necessities amid the COVID-19 pandemic is inappropriate because it will burden the people in meeting their daily needs. Meanwhile, those who are pro argue that the goods/services that are subject to 11% VAT are not goods/services that are basic needs of the community, such as rice, sugar, and the like, which are consumed by the lower middle class. However, the increase in the imposition of taxes on goods consumed by the upper middle class, so that the 11% increase in VAT has proven to increase state revenues and return to the community. Practical and Theoretical contribution/Originality: The implication of this research is that it is important for the public to understand each "PPN 11%" policy comprehensively so as not to cause uproar in the community.]]>
<![CDATA[Insentif Pemutihan Denda Pajak dan Pembebasan Bea Balik Nama Kendaraan Bermotor: Meringankan atau Memanjakan? ]]>
<![CDATA[Siti Karimah]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ InFestasi Vol 19, No 1 (2023): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i1.19801
<![CDATA[The aim of this reseach to explore the perceptions of motor vehicle taxpayers in taking advantage of tax fines and exemption from motor vehicle transfer fees in Sumenep Regency. Using the case study method, the researcher conducted interviews with six informants. The research data was then analyzed using Miller Huberman's qualitative data analysis. The results of this study state that (1) for taxpayers who have tax arrears this policy is very helpful and lightens the tax burden that should be paid, because it is given relief from not paying tax penalties and exemption from transfer of title fees; (2) for taxpayers who do not have tax dependents, this policy does not provide education and even spoils taxpayers who are late or do not pay motor vehicle tax. Implications The implications of this research are that every policy taken by the government can always be considered in a comprehensive manner so that it does not only prioritize one interest, namely regional revenue, but also must understand the sociological conditions of the community.]]>
<![CDATA[Ethnomethodology: Land and Building Tax (PBB) Collection in Totosan Village ]]>
<![CDATA[Nosain Norsain]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i2.2107
<![CDATA[The aims of this reseach to find out how the Totosan village government collects PBB P2. Researchers collected research data using observation, interviews, and documentation, which conducted in-depth interviews with 5 informants. Data analysis through the stages of reduction, presentation, conclusion drawing and verification as well as ethnomethodological analysis with the help of NVivo R1 software. The method of PBB P2 collection carried out in Totosan Village is conditional on the value of local wisdom, where tax collection is carried out by (1) visiting the taxpayer directly; (2) provide education about PBB P2; and (3) provide solutions to problems related to P2 PBB collection and provide services in the P2 PBB payment process. In addition, village officials who have this task emphasized that they came to submit SPPT not to collect taxes, so that it seemed as if village officials were officers who collected taxes, even though they were only facilitators who submitted SPPT PBB P2. This study implies the theory that many ways of collecting taxes do not have to rely on existing legal rules because they create fear for taxpayers. Therefore, in ways that are local wisdom as a new alternative in tax collection.]]>
<![CDATA[EKSPLORASI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Lailatul Fitri Hasanah]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v13i2.2899
<![CDATA[The aims of this reseach to analyze the effect of profitability, leverage, liquidity, company size, and institutional ownership on tax evasion in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This study uses a quantitative method with a total population of 214 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. Determination of the sample using a purposive sampling method with a total sample obtained of 63 companies within 4 years so that 252 samples were obtained that met the criteria. The analysis technique in this study uses panel data analysis techniques using Eviews 12 software. The results of this study indicate that profitability, leverage, liquidity, firm size and institutional ownership have a positive and significant influence on tax avoidance simultaneously. Partial testing states that the variable profitability and firm size have a negative and significant effect on tax avoidance. Leverage has a positive and significant effect on tax avoidance. Liquidity and institutional ownership shows that there is no effect on tax avoidance. The implications of this research is that it can become a reference source for research related to tax avoidance activities and can support accounting theory, as well as consideration for companies in making decisions to determine company strategy so that they can compete globally in the future.]]>
<![CDATA[PENGELOLAAN KEUANGAN DANA DESA DALAM PERSPEKTIF TEORI MARILEE S. GRINDLE ]]>
<![CDATA[Indriana Ayuningtias]]>;
<![CDATA[Syahril .]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ Journal of Accounting and Financial Issue (JAFIS) Vol 2 No 1 (2021): Journal of Accounting and Financial Issue (JAFIS) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/jafis.v2i1.1391
<![CDATA[Kebijakan publik dapat diimplementasikan ke berbagai bidang, termasuk dalam bidang keuangan. Salah satu kebijakan dibidang keuangan adalah adanya Undang-undang Nomor 6 Tahun 2014 Tentang Desa. Dimana dari adanya peraturan tersebut ingin mengetahui proses pengelolaan keuangan desa yang ada di Desa Aengbaja Kenek. Apakah dalam penyusunannya telah mengikuti kebijakan yang telah ada. Oleh sebab itu, untuk mengetahui hal tersebut peneliti menggunakan model implementasi kebijakan dari Marilee S. Grindle, yang mana keberhasilan dari suatu implementasi dipengaruhi oleh dua variabel yaitu, variabel isi kebijakan dan variabel lingkungan implementasi. Penelitian ini adalah penelitian kualitatif dengan dengan pendekatan studi kasus. Data yang digunakan berupa hasil dari wawancara, observasi dan dokumentasi. Informan dalam penelitian ini ada dua yaitu, informan kunci dan informan pendukung. Hasil dari penelitian dan pembahasan menunjukkan bahwa implementasi dari peraturan Undang-undang Nomor 6 Tahun 2014 Tentang Desa dalam konteks pengelolaan keuangan desa yang terjadi di Desa Aengbaja Kenek sudah berjalan cukup maksimal. Dimana dalam mengelola keuangannya, Desa Aengbaja Kenek mempunyai tujuan untuk menjadikan desa yang mandiri dan mewujudkan kesejahteraan masyarakat.]]>
<![CDATA[PRAKTIK AKUNTANSI PADA USAHA BONSAI CEMARA UDANG DI BATANG-BATANG ]]>
<![CDATA[Inni Qutsiyah]]>;
<![CDATA[Moh. Faisol]]>
<![CDATA[ Journal of Accounting and Financial Issue (JAFIS) Vol 2 No 2 (2021): Journal of Accounting and Financial Issue (JAFIS) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/jafis.v2i2.1665
<![CDATA[Perusahaan yang berskala besar sudah tentu mempraktikkan akuntansi kaidah akuntansi yang berlaku. Hal itu belum tentu terjadi pada usaha-usaha perseorangan yang skala usahanya mikro, kecil dan menengah, seperti usaha bonsai yang dilakuakan oleh warga di Desa Dapenda Kecamatan Batang-Batang Sumenep. Fenomena yang terjadi, pengusaha bonsai sangatlah membutuhkan pencatatan akuntansi guna mengetahui keadaan keuangan usahanya secara detail mengingat penghasilan yang diperoleh cukup fantastis. Penelitian ini bertujuan untuk memahami praktik akuntansi pada usaha bonsai cemara udang yang merupakan sebuah usaha rumahan dengan skala mikro, kecil, dan menengah.Peneliti memilih paradigma interpretif dengan menggunakan studi fenomenologi. Dalam pengumpulan datanya menggunakan teknik observasi, wawancara dan dokumentasi. Wawancara dilakukan pada dua orang informan yang merupakan pengusaha bonsai yang ada di Desa Dependa Kecamatan Batang-Batang.Hasil penelitian memberikan gambaran bahwa pengusaha bonsai cemaraudang tidak melakukan pencatatan akuntansi atas transaksi-transaksi yang terjadi pada usaha tersebut. Pengusaha bonsai masih belum memerlukan pencatatan akuntansi karena dianggap kurang efektif dan efisien. Hal ini justru dianggap akan ribet dan membutuhkan banyak waktu untuk melakukan pencatatan. Tanpa pencatatanpun, informasi mengenai keadaan keuangan dalam usahanya mudah diketahui hanya dengan berbekal ingatan, sehingga tanpa mencatat pengusaha bonsai cemara udang dapat mengetahui keuntungan dan kerugian.]]>
