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All Journal Jurnal Reviu Akuntansi dan Keuangan EL-MUHASABA Infestasi Jurnal Ilmiah Ekonomi dan Bisnis Moneter : Jurnal Akuntansi dan Keuangan Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT INTEGRITAS : Jurnal Pengabdian Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Public Corner Jurnal Akuntansi dan Keuangan wacana equiliberium (jurnal pemikiran penelitian ekonomi) JAKED Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdiraja Jurnal Abdi Masyarakat Indonesia Riset Akuntansi (RISTANSI) Indonesian Journal of Society Development (IJSD) IICSDGs Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Journal of Multiperspectives on Accounting Literature NGARSA: Journal of Dedication Based on Local Wisdom Journal of Accounting and Financial Issue Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani Jurnal Pengabdian ADPIKS Abhakte
Moh. Faisol
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Wiraraja, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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Pemanfaatan dan Pengolahan Limbah Kotoran Sapi Menjadi Pupuk Organik dalam Meningkatkan Perekonomian Masyarakat Desa Buwek Asis, Abd Halim; Hafifah, Indah Nur; Wati, Inggit Ima; Anisa P, Lailatul; Zain, Masruroh; Jannah, Mega Arofatul; Ilham A, M.Fiqgra; Faisol, Moh.; Arifin, Muhamad Zainaul; Fatmawati, Nadia Dwi; Aini, Nurul; Amalia, Putri Ayu; Alif, Sofyana Ilmi; Sa'diyah, Qoriatus
Ngarsa: Journal of Dedication Based on Local Wisdom Vol. 2 No. 2 (2022): Ngarsa: Journal of Dedication Based on Local Wisdom
Publisher : LP2M UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ngarsa.v2i2.307

Abstract

Pemanfaatan dan pengolahan limbah kotoran menjadi pupuk organik bertujuan untuk menghasilkan suatu produk olahan yang memiliki nilai tambah dibandingkan dengan sebelum dilakukan pengolahan. Pengolahan limbah sapi ini dilatarbelakangi dengan kurangnya kesadaran masyarakat Desa Buwek tentang pengolahan limbah sapi dan manfaatnya bagi tanah kering. Alternatif solusi yang dapat dilakukan untuk mengatasi kendala tersebut dengan pemanfaatan dan pemanfaatan limbah sapi pupuk. Tujuan dari program ini adalah dapat memanfaatkan limbah sapi sehingga dapat digunakan sebagai pupuk organik, sebagai media tanam polybag atau pawon urip karena kondisi tanah Desa Buwek termasuk tanah kering dan dapat meningkatkan pendapatan masyarakat Desa Buwek. Metode yang digunakan adalah proses menjelajahi area sasaran yakni Desa Buwek, kemudian dilanjutkan dengan observasi dan wawancara langsung antara kami dari KKN posko 85 Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember dengan masyarakat. Setelah kami melakukan penyuluhan kepada masyarakat bersama Unit Dinas Pertanian Unit Pelaksana Teknis Balai Penyuluhan Pertanian (UPT-BPP) Kecamatan Randuagung, mengatur jadwal penyuluhan, kemudian melakukan penyuluhan tentang pemanfaatan dan pengolahan limbah sapi menjadi pupuk organik. Hasil dari program pemberdayaan masyarakat ini adalah masyarakat Desa Buwek dapat mengembangkan program pembuatan pupuk organik dari limbah pertanian dan memanfaatkan pupuk organik sebagai media tanam untuk membuat pawon urip atau polybag sebagai upaya berkelanjutan dari program pengembangan.
Empat Tahun E-Billing: Efektifkah? (Studi Kasus Di KPP Pratama Pamekasan) Faisol, Moh
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 7 No 01 (2019): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2019
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.087 KB) | DOI: 10.31102/equilibrium.7.01.34-42

Abstract

The aims of this reseach to understand the effectiveness of the application of e-billing systems at Pamekasan Primary Tax Office. The research data was obtained from the documentation and interviews with one key informant and three supporting informants. The data analysis technique uses qualitative methods; reduction, presentation, verification, and conclusion as well as testing the validity of the data by using source triangulation and methods. The results of this study are the application of system e-billing, beginning with socialization by the DJP to taxpayers. The effectiveness of using e-billing is felt more comfortable and faster by taxpayers in paying taxes and can minimize data entry errors by perception bank officers. The obstacles faced by DJP in terms of the implementation of e-billing are that there are still many taxpayers who have not used e-billing because they are having difficulties when faced with technology, and consider SSP more accessible.
Strategi Peningkatan Kesejahteraan dan Pengelolaan Keuangan Kelompok Tani Kelapa Makmur melalui Pendekatan Arisan sebagai Skema Keuangan Alternatif di Desa Lombang Dessy Novitasari Laras Asih; Very Andrianingsih; Moh Faisol
Abhakte Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2025): ABHAKTE
Publisher : Fakultas Sosial dan Ilmu Politik Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/abhakte.v3i2.4754

Abstract

Lombang Village in Sumenep Regency relies heavily on seasonal agriculture, particularly watermelon and coconut production, resulting in unstable farmer incomes due to market fluctuations and climate change. The "Kelapa Makmur" Farmers Group operates an informal savings and loan program, but its conventional management limits its effectiveness for productive activities. Low financial literacy and poor business record-keeping hinder the potential of this initiative. This community service program aims to transform arisan into a productive financial scheme and improve members' financial literacy and business planning skills through a structured, participatory approach. Key activities include problem identification, training module development, financial literacy training, mentorship for productive arisan usage, and evaluation. Expected outcomes include better financial skills among members, optimized arisan funds, a transparent financial recording system, and enhanced economic resilience for farmers, ultimately contributing to community economic empowerment.
Peningkatan Kompetensi Lulusan Akuntansi SMK Negeri 1 Sumenep Melalui Pelatihan Accurate Accounting Software Faisol, Moh.; Darul Firmansyah, Imam; Dwi Yandari, Aprilya; Norsain
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/bfd91982

Abstract

The use of accuracy in the preparation of financial statements among vocational schools, especially at SMK Negeri 1 Sumenep is still new, where previously using the MYOB application. Along with the demands from the government and the industrial world, the use of accurate is an obligation that must be fulfilled in order to improve the competence and competitiveness of graduates in the world of work. The purpose of this service is to provide training and education on the use of accurate for teachers and students of the Accounting Department of SMK Negeri 1 Sumenep in order to improve their competence in preparing financial statements. The method used is in the form of accurate accounting software training for students of SMK Negeri 1 Sumenep. This service activity consists of four activities, namely activity preparation, coordination with partners, implementation of activities, and evaluation of activities. These activities will be described in detail as follows. The results of this activity based on the results of the evaluation of student understanding can be concluded that there is a change in student understanding before and after the Accurate Accounting Software training activity, where the average level of student understanding before the training is 5.19 and after the training activity the level of student understanding after the training is 7.53. This is also in line with the evaluation of students' skills in practice using Accurate Accounting Software for the purchase and sale of goods transactions has been good, even most of them are able to complete in a fairly short time.
Treasurer's Experience In Applying Average Effective Rates For Income Tax 21 Moh Faisol; Norsain Norsain; Imam Rofiqi
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36584

Abstract

Purpose: This study aims to understand the experience of treasurer taxpayers in withholding taxes based on TER PPh 21 at KPP Pratama ZA. Methodology/approach: The researcher uses an interpretive approach with a phenomenological method. The researcher interviewed 11 treasurer taxpayers from different institutional backgrounds, such as government agencies, state-owned enterprises, hospitals, private companies, and foundations. Data analysis uses spiral data analysis. Findings: Income Tax 21 withholding using TER provides convenience to treasurers because it is supported by the integrated e-bupot 21/26 feature. Practical implications: This study underscores the ease and efficiency of treasured taxpayers in withholding Income Tax 21 is significantly enhanced by information technology, thereby providing practical insights for tax professionals and individuals interested in tax withholding practices. Originality/value: This study understands the experience of the treasurer in withholding Income Tax 21 using the average effective rate (TER) with spiral data analysis
ENVIRONMENTAL AUDIT: AN COMPANY’S OBLIGATION OR NECESSITY Moh. Faisol; Nur Fadjrih Asyik; Wahidahwati
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2928

Abstract

This article aims to explore the position of environmental auditing from the perspective of a corporate obligation or need. The method used is a conceptual study based on an analysis of the underlying theory of environmental audits in companies. The results of the analysis and study stated that (1) environmental audits are seen as a corporate obligation that must be fulfilled both legally and morally; and (2) environmental audits are a need for the company's "strategic role" in the context of sustainability for competitive advantage. However, making environmental audits a necessity is more profitable. Because companies do not just conduct environmental audits symbolically but make them a necessity that enables them to build sustainable competitive advantages through efficiency, innovation, and a positive image. This study implies that symbolic activities carried out by companies will not provide value or competitiveness in the long term but will only serve to drop obligations.
Does The Core Tax Administration System Simplify Comppliance For Corporate Taxpayers? Yunia Reza Herawati; Moh Faisol
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5590

Abstract

Taxpayer convenience refers to each taxpayer’s perception of whether an existing system is easy to use or not. To improve taxpayer convenience, the Coretax Administration System (CTAS) has been implemented; however, there are still complaints from taxpayers regarding this system. This study aims to examine the effect of CTAS on the convenience of corporate taxpayers. This research was conducted on corporate taxpayers in Sumenep Regency who registered at the KPP Pratama Pamekasan in 2024 in using CTAS, considering aspects of convenience, effectiveness, and efficiency. The research method used is quantitative with purposive sampling technique, resulting in 98 corporate taxpayers as research respondents. The hypothesis testing technique in this study is simple linear regression and T-test. The results of the study using the T-test show that the use of CTAS has a positive and significant effect on the convenience of corporate taxpayers in fulfilling their tax obligations. This is due to the integrated information technology through CTAS, which facilitates corporate taxpayers. The findings of this study can provide input for the Direktorat Jenderal Pajak (DJP) to evaluate the use of CTAS in improving more responsive tax services that meet taxpayer needs, thereby encouraging them to maximize the use of the system.
ELECTRONIC TAX SERVICES AND CORPORATE TAXPAYER COMPLIANCE: AN EMPIRICAL STUDY OF E-REG, E-BILLING, E-BUPOT, E-FORM, AND E-FAKTUR Jamilatul Qomariyah; Moh. Faisol
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5226

Abstract

Technological developments in the tax system have not fully changed taxpayers' behavior or compliance levels. Many taxpayers still carry out their obligations manually, even with assistance from third parties. This study aims to test the effect of e-reg, e-billing, e-bupot, e-form, and e-faktur on taxpayer compliance in Sumenep Regency. The data for this study were obtained using the Slovin sample technique, and then a research questionnaire was administered to collect responses. The data analysis used SPSS 26, and the results showed that e-reg, e-bupot, and e-faktur had a significant effect on taxpayer compliance, while e-billing and e-form had no effect. Meanwhile, the results of the F-test indicate that e-reg, e-billing, e-bupot, e-form, and e-faktur affect taxpayer compliance. This study's results imply that the technology used provides taxpayers with convenience in fulfilling their tax obligations, thereby increasing compliance. However, in the use of e-billing and e-forms, taxpayers revert to manual methods and depend on third parties.
EKSPLORASI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Lailatul Fitri Hasanah; Moh. Faisol
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i2.2899

Abstract

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.
Dampak Penerapan Peraturan Pemerintah Nomor 58 Tahun 2023 Terhadap Efektifitas Pemotongan Pajak oleh Bendaharawan Pemerintah Yunia Reza Herawati; DWITA HARTIKA PUTRI; JAMILATUL QAMARIYAH; YUNITA TRI FAUZIYAH; MILA SARI; Moh. Faisol
PUBLIC CORNER Vol 20 No 2 (2025): Public Corner
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Wiraraja, Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/fisip.v20i2.4944

Abstract

This research aims to determine the impact of TER implementation on the effectiveness of withholding Income Tax 21 on government treasurers. This research method uses qualitative case studies. The informants of this research are seven government treasurers. The data analysis uses qualitative data analysis developed by Miler and Huberman. The results of this study provide an overview of how implementing PP 58/2023 for government treasurers in Sumenep Regency delivers convenience in calculating withholding Income Tax 21. This convenience is in the form of simplicity in the calculation structure based on gross income every month, except in the last month, and the availability of the e-bupot 21/26 information system on the djponline page. However, some government treasurers disagree with this and consider PP 58/2023 not to make it easier because every month, the treasurer must identify every change in each team member's gross income because the tariff layers charged are different. This study implies that the amount of benefits received from a policy by "treasurer" taxpayers are directly proportional to the spirit of utilization (implementation) of the policy, in this case, the use of "TER" or "e-bupot 21/26"
Co-Authors ., Norsain Abrori, Faizul Aini Nurul Al Hakim, Muhammad Taufik Alif, Sofyana Ilmi Alimurrahman Amalia, Putri Ayu Andriyani Anisa P, Lailatul Aprilya Dwi Yandari Arief Hidayatullah Khamainy Arifin, Muhamad Zainaul Asis, Abd Halim Ayu Diah Agustin, Al Zuhra Cahyani, Ardhia Pramesti Regita Cantika Mahalti, Paramida Darul Firmansyah, Imam Dessy Novitasari Laras Asih Djoko Nestri Kwartatmono Dwi Yandari, Aprilya DWITA HARTIKA PUTRI Dyah Eka Putri, Cindy Fatmawati, Nadia Dwi Fauqo Nur, Nurun Fauziah Nirmala Putri Febriyanto, Moh. Fitriyanto, Arief Hafifah, Indah Nur Helmiyah, Wasilatul Hidayah Isnaini, Nur Icol Dianto Ilham A, M.Fiqgra Imam Rofiqi Imam Rofiqi Indriana Ayuningtias Inni Qutsiyah Isnani Yuli Andini JAMILATUL QAMARIYAH Jamilatul Qomariyah Jannah, Mega Arofatul Kamila, Wasifatul Kartika, Rini Fatma Lailatul Fitri Hasanah MIFTAHOL ARIFIN, MIFTAHOL MILA SARI Mohammad Rofik Muhammad Khaerul Muttaqien Mutia Indriana Norsain Norsain Norsain Norsain Norsain Norsain Norsain, Nosain Nosain Norsain Nur Fadjrih Asyik Nyimas Wardatul Afiqoh Prasetyo Sasmito, Eko Putri, Ardiva Dwi Septiani Putri, Fauziah Nirmala Ramadani, Moh. Reza Herawati, Yunia Rina Rindiyani Rosa Amaliya Putri, Dwi Sa'diyah, Qoriatus Siri Nanda, Putri Siti Karimah Su'adah, Su'adah Susiyana, Eka Syahril . Syaifullah, Hamli Very Andrianingsih Wahidahwati Wati, Inggit Ima Yandari, Aprilya Dwi Yunia Reza Herawati Yunia Reza Herawati YUNITA TRI FAUZIYAH Zain, Masruroh