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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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Pengaruh Rasio Profitabilitas terhadap Perencanaan Pajak pada Perusahaan Makanan dan Minuman periode 2020-2024 Yunita Sari, Indah; Natasya Putri Rahmadani; Nezar Okta Vamirien; Lenny Aprilya Sari; Novi Khoiriawati
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 4 No. 10: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v4i10.10406

Abstract

Penelitian ini bertujuan untuk menganalisis dampak rasio profitabilitas yang terdiri dari Return on Assets (ROA), Return on Equity (ROE), dan Gross Profit Margin (GPM) terhadap perencanaan pajak dengan pendekatan Effective Tax Rate (ETR) pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Metode yang digunakan adalah kuantitatif dengan teknik regresi linier berganda. Hasilnya menunjukkan bahwa ROA berdampak negatif yang signifikan terhadap ETR, sedangkan ROE dan GPM tidak menunjukkan dampak yang signifikan. Secara keseluruhan, ketiga variabel memiliki pengaruh yang signifikan terhadap ETR, yang menunjukkan pentingnya efisiensi aset dalam strategi pajak.
Improving Voluntary Tax Compliance: The Role of Account Representatives’ Quality Services Khoiriawati, Novi -; Mashudi, Mashudi; Meirini, Dianita; Muhammadi, Qasem
Jurnal Economia Vol. 21 No. 3 (2025): October 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i3.84208

Abstract

This study examines the mediating role of taxpayer’s satisfaction in the relationship between service quality of account representative and voluntary tax compliance. The research employed a quantitative approach with a survey method. The data were collected by distributing questionnaires to 327 taxpayers who had previously consulted with an account representative. Structural equation modelling (SEM) using AMOS Graphics was employed to analyse the data. The research results showed that the service quality of account representatives and taxpayer satisfaction had positive and significant effects on voluntary compliance. This study also found that taxpayer satisfaction does not mediate the relationship between the service quality of account representatives and voluntary. This was because tax payments are compulsory and based on law, so whether the taxpayers are satisfied with the service of the account representative does not affect their compliance in paying the taxes.
ANALISIS KONTRIBUSI PAJAK DAERAH SEBAGAI SUMBER PAD KABUPATEN/KOTA PROVINSI JAWA TIMUR TAHUN 2024 Mubarok, Ahmad Husni; Ningrum, Ameilia Dwi; Yanuarika , Tantia Putri; Habibah, Lutfia Husnul; Khoiriawati , Novi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 6 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis kontribusi pajak daerah sebagai sumber Pendapatan Asli Daerah (PAD) 32 Kabupaten/Kota di Provinsi Jawa Timur pada tahun 2024. Dengan menggunakan pendekatan kuantitatif deskriptif, data target dan realisasi penerimaan pajak dari 32 Kabupaten/Kota di analisis untuk mengevaluasi kinerja pemungutan pajak daerah. Hasil penelitian menunjukkan bahwa kontribusi pajak daerah terhadap PAD bervariasi, dengan Kota Batu mencatat kontribusi tertinggi sebesar 92%, sedangkan Kabupaten Sampang hanya 10%, hal ini menunjukkan bahwa pajak daerah dapat memberikan kontribusi signifikan namun untuk pertumbuhan antar Kabupaten/Kota cukup bervariasi. Temuan ini mengindikasikan perlunya peningkatan kesadaran masyarakat dan pengelolaan pajak yang lebih baik untuk mendukung kemandirian fiskal daerah. Penelitian ini diharapkan dapat memberikan rekomendasi strategis dalam perumusan kebijakan perpajakan daerah yang lebih adaptif terhadap kondisi ekonomi dan sosial masyarakat. Selain itu, perbedaan kontribusi pajak antar daerah menunjukkan perlunya upaya maksimal dalam menggali potensi pajak daerah. Dukungan kebijakan yang sesuai dengan kondisi daerah serta penggunaan teknologi digital dapat membantu meningkatkan pendapatan daerah dan memperkuat kemandirian fiskal serta pelayanan publik.
PENGARUH PENGETAHUAN PAJAK, SIKAP, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Saputri, Anggrilia Mega; Khoiriawati, Novi
SOSEBI: Jurnal Penelitian Mahasiswa Ilmu Sosial Ekonomi dan Bisnis Islam Vol 1 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/sosebi.v1i1.4917

Abstract

Abstrak: Pajak bumi dan bangunan atau PBB merupakan salah satu sumber penghasilan negara, yang sangat berguna untuk menyokong pembangunan sarana dan prasarana umum,dengan tujuan untuk meningkatkan kesejahteraan masyarakat. Namun tingkat kepatuhan masyarakat untuk membayar pajak bumi dan bangunan masih tergolong rendah, hal ini dipengaruhi karena kurangnya pengetahuan terhadap pajak dan didukung kurangnya sikap dan kesadaran masayarakat sebagai wajib pajak. Maka tujuan dari penelitian ini untuk mengenali akibat kurangnya pengetahuan tentang pajak, sikap, serta kesadaran masyarakat terhadap kepatuhan wajib pajak untuk membayar pajak bumi dan bangunan di Kelurahan Bence, Kecamatan Garum, Kabupaten Blitar. Pada penelitian ini menggunakan pendekatan kuantitatif dengan model penelitian deskriptif. Adapun data yang digunakan yaitu sumber data primer dengan sampel peneltiain sebanyak 86 responden. Sedangkan untuk teknik pengambilan data yaitu dengan menyebar kuesioner. Untuk teknik pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastistas, uji autokorelasi, dan uji regresi linier berganda (uji-t dan uji-F). Hasil penelitian menyimpukan bahwa pengetahuan pajak, sikap, serta kesadaran masyarakat berpengaruh positif dan signifikan terhadap kepatuhan masyarakat saat membayar pajak bumi dan bangunan di Kelurahan Bence. Kata Kunci: Pajak Bumi dan Bangunan; Pengetahuan Pajak; Sikap; Kesadaran Wajib Pajak; Kepatuhan Wajib Pajak. Abstract: Land and building tax or PBB is one of the sources of state income, which is very useful to support the development of public facilities and infrastructure, to improve people's welfare. However, the level of public compliance to pay land and building taxes is still relatively low, this is influenced by a lack of knowledge of taxes and supported by a lack of attitude and awareness of the community as taxpayers. So the purpose of this study is to identify the consequences of lack of tax knowledge, attitudes, and public awareness of taxpayer compliance to pay land and building taxes in Bence Village, Garum District, Blitar Regency. This research uses a quantitative approach with a descriptive research model. The data used are primary data sources with a sample of 86 respondents. As for the data collection technique, namely by distributing questionnaires. For data processing techniques using SPSS 26 for validity, reliability, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and multiple linear regression test (t-test and F-test). The results of the study conclude that tax knowledge, attitudes, and public awareness have a positive and significant impact on community compliance when paying land and building taxes in Bence Village. Keywords: Land and Building Tax; Tax Knowledge; Attitude; Taxpayer Awareness; Taxpayer Compliance.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA Arrosyida, Via; Khoiriawati, Novi
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 1 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i1.2476

Abstract

ABSTRACT This study aim to examines and analyze the effect of financial performance that is projected with financial ratios in the form of quick ratio (QR), total asset turnover (TATO), net profit margin (NPM), earning per share (EPS), price to earning ratio (PER), and price to book value (PBV) on stock price. The type of research used is quantitative asosiatif research. Data collection technic used is documents review. The data source derived from secondary data of annual financial report and annual closing price of stock. The population of this study is healthcare sector companies listed on the Indonesian Stock Exchange totaling 24 companies. 50 samples in this study were selected by purposive sampling method and analyzed using panel data regression. The result showed that QR, TATO, and NPM had no positive significant effect on stock price, EPS and PER had positive land no significant effect on stock price, while PBV had positive significant effect on stock price. The study result imply that investors of healthcare sector companies listed on the Indonesian Stock Exchangenot not paying attention to QR, TATO, NPM, EPS, PER, except PBV in terms of making decision to buy stock price. Keywords: Stock Price, Financial Performance, Financial Ratio
Pendampingan Pengelolaan Keuangan Keluarga Berbasis Syariah dengan Model Kuadran Seimbang bagi Komunitas Ibu Rumah Tangga di Kecamatan Kedungwaru Kabupaten Tulungagung Khoiriawati, Novi; Fitri Ismayanti, Nurul; Miftaqur Rohmah, Sifa
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1029

Abstract

Edukasi keuangan memiliki peran krusial dalam meningkatkan pemahaman masyarakat tentang berbagai aspek keuangan. Ibu rumah tangga sebagai pengelola keuangan keluarga perlu untuk memahami pengelolaan keuangan yang seimbang. Hal ini penting karena pengelolaan keuangan yang tidak seimbang menyebabkan posisi keuangan keluarga menjadi tidak stabil. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman ibu rumah tangga mengenai pengelolaan keuangan keluarga. Metode yang digunakan dalam kegiatan ini adalah pemberian materi dalam bentuk ceramah sekaligus pendampingan penyusunan anggaran keluarga yang seimbang. Sedangkan metode analisis yang digunakan adalah analisis deskriptif. Hasil yang diperoleh ialah meningkatnya pemahaman pengelolaan keuangan keluarga dari skor 41,5 menjadi 83,1 pasca kegiatan. Selain itu, ibu rumah tangga mampu menyusun anggaran keluarga yang dengan porsi yang seimbang antara pemasukan dengan pengeluaran. Munculnya minat ibu rumah tangga untuk menyisihkan pendapatan keluarga untuk investasi pada instrumen yang aman dan terjangkau. Secara umum, ibu rumah tangga tertarik untuk investasi pada instrumen emas. Harapan dari pengabdi ialah ibu rumah tangga mampu mengaplikasikan anggaran yang telah disusun agar kondisi keuangan keluarga menjadi lebih baik.
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
The Effect of Professional Ethics in Tax Decision-Making by Accountants in Multinational Companies Khoiriawati, Novi; Heru; Muhsin; Harahap, Subur; Rely, Gilbert
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4251

Abstract

Professional ethics are a fundamental aspect of tax accounting practice, especially for multinational companies that face the complexity of cross-border regulations as well as pressure on business interests. This study aims to analyze the influence of professional ethics on tax decision-making by accountants, taking into account tax compliance intentions as a mediating variable and management pressure as a moderation variable. The study used a quantitative approach through a survey of 236 accountants working in multinational companies in Indonesia. Data were collected using a structured questionnaire and analyzed using the SEM-PLS method. The results of the study show that professional ethics have a significant positive effect on the quality of tax decisions, both directly and through the mediating role of tax compliance intentions. However, management pressure weakens the relationship, which suggests an ethical dilemma for accountants when dealing with the company's profit orientation. These findings underscore the importance of implementing ethics training, strengthening corporate governance, and internal control policies that drive tax compliance. Theoretically, the study expands the literature on the relationship between professional ethics and tax behavior in a multinational context, while practically providing recommendations for companies and regulators to balance business interests with compliance with tax law.
Pengaruh Motivasi, Pengetahuan Dan Persepsi Terhadap Minat Berkarir Mahasiswa Di Perbankan Syariah Alfina Ramayanti; Novi Khoiriawati
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8648

Abstract

This study aims to examine the influence of motivation, knowledge and perception variables on students' career interests in Islamic banking. The sample of this research is Sayyid Ali Rahmatullah Tulungagung State Islamic University students majoring in Islamic Banking class of 2019 with a total of 122 students. The sampling technique in this study used a simple random sampling technique. Data analysis technique using multiple linear regression analysis. The results of this study indicate that (1) the variable of motivation influences the interest in a career in Islamic banking, (2) the variable of knowledge influences the interest in a career in Islamic banking, (3) the variable of perception influences the interest in a career in Islamic banking, and (4) the variable motivation , knowledge, and perceptions influence student career interest in Islamic banking. The existence of this research is expected to be a reference and scientific knowledge regarding Islamic banking and economics, as well as a material consideration for students in making choices for future work, due to limited human resources who are competent in the field of Islamic economics, especially Islamic banking.
Pemberdayaan Ibu Rumah Tangga Melalui Edukasi Investasi Syariah Berbasis Sektor Riil di Kecamatan Kedungwaru Kabupaten Tulungagung Meirini, Dianita; Khoiriawati, Novi; Fitriasari, Amanda
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18667

Abstract

This community service program aims to enhance participants’ Islamic financial literacy, bookkeeping skills, and awareness of the importance of ideal budget allocation in accordance with the Financial Services Authority (OJK) standards, enabling housewives to manage family income more balancedly and with a future-oriented perspective. The program was implemented using a participatory education approach, and its outcomes were evaluated through pre-test and post-test analyses. The results indicated an improvement in participants’ understanding of family financial planning based on Islamic principles, particularly in incorporating components such as investments, emergency savings, and zakat into household budgets. Furthermore, participants became capable of preparing more proportional budgets and understanding ideal expenditure allocations, including a recommended minimum investment of 5%–15% of income. Investment interest increased significantly, with 89% of participants expressing willingness to allocate a portion of their income for investment, primarily in gold, bank savings, land, and deposits. Overall, the program was deemed successful, as evidenced by full participant engagement and measurable improvements in financial literacy and investment interest.
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