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All Journal ETIKONOMI JURNAL ECONOMIA Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Analisa Akuntansi dan Perpajakan Bilancia : Jurnal Ilmiah Akuntansi EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management BUDGETING : Journal of Business, Management and Accounting Jurnal Pengabdian UNDIKMA Quantitative Economics and Management Studies Jurnal Ekonomi Balance: Journal of Islamic Accounting Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Ekonomi, Bisnis dan Manajemen SENTRI: Jurnal Riset Ilmiah ABDINE Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam Al-Muhasib: Journal of Islamic Accounting and Finance Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Balance: Journal of Islamic Accounting Ulil Albab Jurnal Akuntansi Pajak dan Manajemen Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Novi Khoiriawati
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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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 SiLPA Sebagai Alat Ukur Pengelolaan APBD pada Dinas Perindustrian dan Perdagangan Kabupaten Blitar Amelia, Fitri; Khoiriawati, Novi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i1.141

Abstract

Funds and Budget Calculation Excess Remaining (SiLPA) is the difference in funding from the realization of the revenues and expenditures for one period. The existence of SILPA in a period indicates the excess remaining financing in that period. The objective of this research was to analyze the performance of APBD management and found out the causes of SILPA in the period 2016 – 2020. This research was carried out at the Department of Industry and Trade of Blitar Regency using descriptive qualitative methods. Data collection techniques were carried out by observation, interviews, and documentation. The results showed that the performance of APBD management was good and efficient. Meanwhile, the existence of SILPA was due to the efficiency of spending and exceeding income. Keywords : APBD, SiLPA
ANALISIS PELUANG DAN TANTANGAN TEKNOLOGI TERHADAP PEMBERDAYAAN UMKM DI INDONESIA Aini, Ayshifa Nur; Safitri, Ela Nur; Majalina, Gita; Abidin, Muhammad Zainul; Khoiriawati, Novi
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 5 (2024): SENTRI : Jurnal Riset Ilmiah, Mei 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i5.2842

Abstract

ujuan dari penelitian ini adalah untuk menganalisis peluang dan kesulitan teknologi dalam memajukan usaha kecil dan menengah di Indonesia. Artikel ini berfokus pada pemberdayaan, bagaimana teknologi digital dapat membantu UKM meningkatkan kinerja dan bersaing di pasar global, serta tantangan dan peluang yang dihadapi UKM dalam pengembangan teknologiPeningkatan usaha kecil dan menengah merupakan langkah maju yang signifikan dalam memperbaiki dan memperkuat situasi perekonomian banyak masyarakat Indonesia, terutama melalui penciptaan lapangan kerja, pengurangan kesenjangan dan pengurangan kemiskinan. Metode dari literatur kualitatif (studi literatur) digunakan dalam proyek penelitian ini. Informasi yang digunakan dalam penelitian ini berasal dari data sekunder yang dikumpulkan pada website khususnya Laporan Pemberdayaan UMKM 2022 yang berkaitan dengan penelitian ini. Hasilnya menunjukkan bahwa evaluasi peluang dan keterbatasan teknologi dalam memajukan usaha kecil dan menengah (UMKM) di Indonesia menyoroti bahwa teknologi memiliki fungsi penting dalam meningkatkan daya saing dan produktivitas UMKM. Inisiatif publik untuk membantu UKM melakukan digitalisasi; Banyak penyedia layanan harus menghadapi keberlanjutan perusahaan di era digital. Namun, tantangan lain seperti rendahnya kualitas tenaga kerja, rendahnya kapasitas teknis dan terbatasnya akses terhadap modal juga mungkin terjadi. Untuk meningkatkan potensi UMKM di Indonesia, pemerintah dan organisasi terkait harus fokus pada pengembangan infrastruktur bisnis, peningkatan kualitas pegawai, dan peningkatan permodalan.
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 Mengenai Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak Di DKI Jakarta Astati, Selfea Dewi; Dewi, Aisfitria Riski Dewi Riski; Firdaus, Muhammad Fahrizal; khoiriawati, Novi
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 1 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i1.335

Abstract

The impact of tax knowledge on taxpayer compliance in DKI Jakarta is examined in this study. In order to boost state revenue, taxpayer compliance is crucial. Nonetheless, the degree of compliance remains low in the DKI Jakarta area, presumably due to a lack of awareness regarding taxes. The Systematic Literature Review (SLR) type of qualitative research methodology is employed. The information is derived from ten pertinent articles. The results of the study show that taxpayer compliance rates are significantly improved by tax literacy. As seen by the recent decline in local tax revenue realization, taxpayers with high tax literacy are often more compliant, whereas those with low tax literacy are less compliant. This study also found that digital tax literacy is an important factor in the context of tax administration modernization, which is increasingly relevant in the current digital era; additionally, improving tax literacy can help reduce reporting errors and enhance transparency in tax management; and finally, the study's conclusion highlights the need to improve tax literacy through effective educational programs to encourage taxpayer compliance in Jakarta, thereby contributing to increased local tax revenue. Taxpayers with high tax literacy tend to better understand their rights and obligations, which leads to greater compliance in fulfilling their tax obligations.
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.
Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten atau Kota se-Jawa Timur Periode Anggaran 2021-2024) Ramadhan, Mutiara Lailatul; Meika, Dea; Sari, Irma Kurnia; Wulansari, Berliana Tri; Khoiriawati, Novi
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.28995

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap pendapatan asli daerah (PAD) pada pemerintah Kabupaten/Kota di Provinsi Jawa Timur selama periode 2021–2024. Pendekatan yang digunakan adalah kuantitatif dengan metode analisis regresi data panel menggunakan model efek tetap (Fixed Effect Model), yang dipilih berdasarkan hasil uji chow dan hausman. Data diperoleh dari laporan realisasi penerimaan pemerintah daerah. Hasil penelitian menunjukkan bahwa secara parsial, pajak daerah tidak berpengaruh signifikan terhadap PAD, sedangkan retribusi daerah berpengaruh positif dan signifikan. Namun secara simultan, kedua variabel tersebut terbukti berpengaruh signifikan terhadap PAD. Hal ini mengindikasikan bahwa kontribusi retribusi daerah lebih nyata terhadap peningkatan PAD dibandingkan pajak daerah, serta menunjukkan pentingnya pengelolaan terpadu antara keduanya dalam meningkatkan kemandirian fiskal daerah. Perbedaan hasil ini juga mencerminkan variasi kapasitas kelembagaan dan pengelolaan fiskal antar daerah di Jawa Timur.
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.
The Effect of Financial literacy and Attitudes on Financial management behavior through Community behavioral intentions denytasari, Rizma; Khoiriawati, Novi
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1673

Abstract

This study aims to examine the direct and indirect effects of financial literacy and financial attitudes on community financial management behavior through behavioral intention as a mediating variable. The population in this study were the people of Boyolangu District totaling 85,840 people using probability sampling techniques and determining the sample using the cluster sampling method using the Slovin formula so that 100 respondents were selected. This data analysis technique was carried out using the path analysis method using the SmartPLS application. The results of this study indicate that financial literacy has no effect on behavioral intention, financial attitudes have a positive and significant effect on behavioral intention, financial literacy and financial attitudes have a positive and significant effect on financial management behavior, behavioral intention does not mediate the effect of financial literacy on financial management behavior, behavioral intention mediates the effect of financial attitudes on financial management behavior, behavioral intention has a positive and significant effect on financial management behavior. The implication is that in managing finances, strong behavioral intentions are also needed so that individuals can manage their finances more effectively and wisely
Co-Authors A'mala, Anisa Khoirun Afgita Maharani Ahmad Choiron Nur Rizqi Ahmad Husni Mubarok Aini, Ayshifa Nur Alfina Ramayanti Amadea Rachma Wati Amnina Aulia Putri Ananda Safi’ Al Hamidah Andika, Irza Anggrilia Mega Saputri Annisaa Miftahul Ni'mah Aprilia Nur Azizah Arrosyida, Via Arsy Nasrulloh Astati, Selfea Dewi Aufa Azizatunnisa Ayshifa Nur Aini Ayu Fitriana Ayu Khusnita Barokah, Zuni Berliana Kosaminudi Binti Isnawatul Malikah Binti Saniatu Salimah Dede Nurohman denytasari, Rizma Dewi Fatma Nailul Fitroh Dewi Nur Azizah Dewi, Aisfitria Riski Dewi Riski Diana Anggraini Dianita Meirini Dinar Nurhaliza eka rahmawati Ela Nur Safitri Evi Widiastuti Farisna Marhadila Fa’iz Zahrotun Nisa Febryana Dewi Artati Ficky Andrianto Fiki Putra Firdaus Firda Aulia Azzahro Firdaus, Muhammad Fahrizal Fitri Amelia Fitriasari, Amanda GALUH DWI SEKARINI Gita Majalina Habibah, Lutfia Husnul Harahap, Subur HERU Hindun Delima Tuti Ilma Mufidatul Lutfiana Imroatun Nafisah Isa Runtu Leluni Ismi Dewi Rahma Kadilla Isna Lailia Nur Rohmah Isnah Mar’atus Sholikhah Khasinta Mazaya Khusna Khikmah, Putri Lailatul Khoirunisa, Nanda Anggi Kurla, Addiniyah Anis Lathifatul Hidayah Lela Khusnul Pratiwi Lenny Aprilya Sari Majalina, Gita Manda Yulieta Krisnasari Margireta, Ira Anugerah Maria Ulfa Mashudi Mashudi Maulida Rifatul Fadlilah Maulidya Vidi Arta Meika, Dea Mellynia Febi Maratus Sholikah Miftaqur Rohmah, Sifa Muhammad Fatkhur Rohman Nuri Muhammad Zainul Abidin Muhammad Zainul Abidin, Muhammad Zainul Muhammadi, Qasem Muhsin Muna Sofiana Nabila Atania Rahma Nabila, Ratna Nabilla Eka Indriyani Nada, Ayu Ni’matin Naila Julia Rahma Natasya Putri Rahmadani Nezar Okta Vamirien Nia Firnanda Ningrum, Ameilia Dwi Novi Dianita Sari Novia Marchelia Putri Az Zahra Nur Muhammad Hima Firmansah Nurul Fitri Ismayanti Nurvita Diah Rahayu Oktaviana Nadila Pravitasari, Helga Ayu Prisda Novia Ananda Puspita Kusumawati Putri Fatma Apriliani Putri Hadiyanti Pratiwi Putri Hanidar Nuraini Raihan Rasyidin Akhyar Ramadhan, Mutiara Lailatul Rely, Gilbert Retno Dwi Astutik Riska Yulia Devi Rizki Okta Dwi Kurniawati RR. Ella Evrita Hestiandari Safitri, Ela Nur Saputri, Anggrilia Mega Sari, Irma Kurnia Satria Putra Arsibal Selfima Muavida Siti Nahdiatun Nisa’ Sonnia Dalila Wahida Tussa'adah, Fitria Vera Aprilda Rizki Virgia, Clariza Aninda Widiantoro, Dicky Wijaya, Catur Restu Wulansari, Berliana Tri Yanuarika , Tantia Putri Yunita Sari, Indah Yusrina Dzakiroh Zulkifli Rahman Susanto