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All Journal Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Aswaq e_Jurnal Ilmiah Riset Akuntansi
Afifudin Afifudin
Universitas Islam Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PEMANFAATAN MEDIA SOSIAL, MODAL USAHA, DAN PEMAHAMAN AKUNTANSI TERHADAP KEBERLANJUTAN BISNIS UMKM DI MASA PANDEMI COVID-19 DI KOTA BATU Wahyu Zakiyah Faradillah; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of using social media, business capital, and understanding of accounting on the sustainability of UMKM business during the Covid-19 pandemic in Batu City. The independent variable in this study is the use of social media, business capital, and accounting understanding, while the dependent variable is the sustainability of the UMKM business during the Covid-19 pandemic in Batu City. This type of research is quantitative research, because the data used are in the form of numbers and numbers. The source of data in this study is primary data with the data collection method in the form of a questionnaire. The population in this study were MSME actors registered at the Office of Cooperatives, Micro Enterprises, Industry and Trade in Batu City. The data collection technique uses the slovin formula. Based on this method, the number of MSME actors used was 100 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 22. The results showed that the variable of social media utilization had a positive and significant impact on the sustainability of MSME business. (0.000 < 0.05), while the business capital variable has no effect on the sustainability of the MSME business (0.569 > 0.05), and the accounting understanding variable has a positive and significant effect on the MSME business sustainability (0.008 < 0.05). Keywords: use of social media, business capital, understanding of accounting, UMKM business sustainability.
Analisis Atas Perlakuan Akuntansi Pendapatan Jasa Konsultan Teknik Dalam Rangka Penyajian Laporan Keuangan pada PT. Indra Karya (Persero) Survey & Investigation Division di Malang Dewi Putri Ariana; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The company’s financial performance can be seen from the income statement. Revenue is one of the elements in the income statement that can show the success of the company’s performance in an accounting period. Because of this, the accounting treatment of income in companies affects producing financial statements that are following financial accounting standards. The accounting treatment of income specifically for the type of construction service work is regulated in PSAK No. 34. The purpose of this study was to determine the income accounting treatment applied by the company and to analyze whether it was by PSAK No. 34. PT. Indra Karya (Persero) Survey & Investigation Division is one of the branch companies engaged in technical consulting services. The method used in this study is a qualitative research method with a descriptive approach. The results showed that the revenue recognition by PT. Indra Karya (Persero) Survey & Investigation Division has complied with PSAK No. 34. Income measurement is done by measuring how much of the quantity of work has been fulfilled in one accounting period, the presentation of the company’s financial statements by presenting the income in the income group in the income statement, the company’s income disclosure by the percentage of completion method that is by PSAK No. 34 paragraphs 39.Keywords: consulting service income, accounting treatment 
PENGARUH PROFESIONALISME, OBJEKTIVITAS, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT YANG DI HASILKAN (Studi Auditor Pada Kantor Akuntan Publik Di Malang) Fenua Mustika Kristanti; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of professionalism, objectivity, work experience, and auditor independence on the resulting audit quality. This research was conducted at a public accounting firm in Malang. This research was conducted from December 2020 to April 2020. The population in this study were auditors who worked in public accounting firms in Malang. The data used in this study is primary data. The total respondents used in this study were 51 respondents. The analysis used in this research is multiple linear regression. The results of this study are simultaneously the variables of professionalism, objectivity, work experience, and independence simultaneously have a significant effect on the audit quality variable. And partially the professionalism variable partially has a significant and positive effect on audit quality. The objectivity variable partially has a significant and positive effect on audit quality. The work experience variable partially has a significant and positive effect on audit quality. The independence variable partially has a significant and positive effect on audit quality.Keywords: Professionalism, Objectivity, Work Experience, Auditor Independence Quality Audit
ANALISIS PEMOTONGAN, PENYETORAN DAN PELAPORAN PPh FINAL ATAS LELANG TANAH DAN/ ATAU BANGUNAN PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SURABAYA Rini Kartikasari; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The objectives of this research are 1) To analyze the final PPh deduction for land and / or building auction 2) To analyze final PPh  payment for land and / or building auction and 3) To analyze the final PPh report on land and / or building auction at the Service Office State Assets and Surabaya Auctions. This type of research uses descriptive qualitative analytical methods. In this study, data analysis was carried out using qualitative data analysis techniques, because the data obtained were descriptions. Data analysis in qualitative research was carried out at the time of data collection. The final PPh deduction for land and / or building auction at the Surabaya State Wealth and Auction Service Office shows a decrease in the achievement of the auction principal realization with the lowest achievement, namely in 2020, reaching 76.74%. The auction principal is obtained from the price agreement between the buyer and the auction official. After the auction principal price is established, the buyer is required to make full payment before the deadline set by the auction official, the deadline for redemption is usually 5 (five) working days after the date of the minutes of auction. The buyer makes full payment of the auction principal price through the treasury's account of receipt. Furthermore, the revenue treasurer will deduct Final Income Tax through a detailed calculation made by the auction official with a tax rate of 2.5%. Final PPh reporting on land and / or building auction at the Surabaya State Wealth and Auction Service Office, it can be seen that after the deposit process has been completed, reporting will be carried out by the auction department.Keywords: Cutting, Deposit and Final Pph Final Reporting on Land and / or Building Auction
KONSEP AKUNTANSI SYARIAH DENGAN NILAI-NILAI MAHAR (Studi Empiris Pada Kantor Urusan Agama Kecamatan Montong) Lailatus Shoimah; Afifudin Afifudin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the concept of sharia accounting with the dowry values of the Office of Religious Affairs, Montong District, Tuban Regency, East Java.  This research is a qualitative research.  Data collection techniques that can be in the form of interviews) and observation and data analysis methods are descriptive model methods.  The results of the study state that the concept of Islamic accounting in this study uses the concept of financial statements which include 1) Assets, in this study divided into 3 parts, namely dowry in the form of money (current assets), jewelry (fixed assets) and memorizing verses of the Koran (assets).  intangible).  2) Obligations, there are 2 categories, namely dowry payments of less than 1 year (current debt) while dowry debts whose payments are more than 1 year (long-term debt).  3) Capital, the application of dowry values is dowry, the capital in question has a function to gain profits and seek the blessing value of the dowry itself.  4) Income and Expenses in the system of dowry values, it is said to be income due to the increase in assets owned by the wife and said to be a burden due to the husband's dowry. Keywords: dowry, sharia accounting and financial statements
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Study Kasus Pada Wajib Pajak Orang Pribadi Pada KPP Probolinggo) Ayu Fitri Anggraini; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

Indonesia is a country that has a very dense population. The Republic of Indonesia implements national development in all fields carried out in a comprehensive and sustainable program for the achievement of the national development goals, namely creating a just and prosperous society. The implementation of this national development requires a very large amount of investment both from within and outside the country. These funds are obtained by the government both from within and outside the country.Taxes are an important aspect in the development process of a country, especially in Indonesia, so development aims to realize and improve the welfare of a nation, in this case the role of taxes as a source of financing in the development of a country.Based on the statement of the Director General of Taxes, Robert Pakpahan, state revenue from PPN and PPnBM until September 2018 grew to 64.88% or Rp. 351 trillion. The Ministry of Finance itself has noted that, until the end of November 2018, the realization of state revenues from taxes reached 79.82% of the 2018 State Budget target or amounting to Rp1,136.66 trillion. This figure allegedly grew by 15.35% from tax revenue in the same period in the previous year. Tax revenue is one of the state revenues that provides the largest contribution to financing expenditures and state development as owed in the State Budget (APBN). Realizing how big the role of taxes is, the government, in this case the Directorate General of Taxes under the auspices of the Ministry of Finance, continues to make various strategic and effective efforts to maximize tax revenue (Ariesta, 2017). Keywords: awareness of taxpayers and tax sanctions against personal taxpayer compliance
PENGARUH PENDIDIKAN KEWIRAUSAHAAN, PRAKTIK KEWIRAUSAHAAN, MOTIVASI, DAN LINGKUNGAN KELUARGA TERHADAP MINAT MAHASISWA UNTUK BERWIRAUSAHA DI MASA PANDEMI COVID-19 (Studi Kasus Pada Mahasiswa Angkatan 2018 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Diyan Naturrohmah; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze how the influence of education, entrepreneurial practice, motivation, and family environment on student interest in entrepreneurship during the covid 19 pandemic. The case study in this study was a 2018 student majoring in accounting, Faculty of Economics and Business, Malang Islamic University. The number of samples that can be used in this study were 180 respondents who met the sample criteria. In this study using multiple linear regression analysis method. The results of this study simultaneously variable education, entrepreneurial practice, motivation, and family environment have a significant effect on interest in entrepreneurship. While partially 1) the education variable partially has a significant and positive effect on the interest in entrepreneurship, 2) the entrepreneurial practice variable partially has a significant and positive effect on the interest in entrepreneurship, 3) the motivation variable partially has a significant and positive effect on the interest in entrepreneurship, 4) the environmental variable Family partially has a significant and positive effect on interest in entrepreneurship.Keywords: entrepreneurial education, entrepreneurial practice, motivation, family environment, interest in entrepreneurship.
PENGARUH MENTAL ACCOUNTING TERHADAP KEPATUHAN WAJIB PAJAK Sadrin Sadrin; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine how the influence of mental accounting which consists of: 1). How is the influence of attitude, Mental Budgeting and Tax Planning on taxpayer compliance, 2). How does attitude affect taxpayer compliance, 3). How does Mental Budgeting affect taxpayer compliance, and 4). How does Tax Planning influence taxpayer compliance?Based on the results of data analysis from the study, it was found that simultaneously Attitude, Mental Budgeting and Tax Planning had a positive and significant effect with a  F value of 48.083>F table 2.629 and a significant F value of 0.000<0.05. Partially the attitude variable has a positive and significant effect on taxpayer compliance with a t value of 2.136 >t table 1.966 and a significance value of 0.033<0.05. Mental budgeting has a positive and significant effect on taxpayer compliance with a t value of 2.012>t table 1.996 and a significance value of 0.045<0.05. And Tax planning has a positive and significant effect on taxpayer compliance with a t value of 8.142>t table 1.996 and a significance value of 0.000 <0.05.Keywords : Mental Accounting, Attitude , Mental Budgeting, Tax Planning
PENGARUH TINGKAT PEMAHAMAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP KEWAJIBAN PERPAJAKAN UMKM DI KOTA MALANG Muhammad Erdin Riduwani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the level of understanding, compliance and firmness of tax sanctions on the taxation obligations of MSME in Malang City. The population in this study is the taxpayers of MSME actors who are registered at the Tax Office (KPP) Pratama Malang Utara. This study uses quantitative research to take primary data which is taken through distributing questionnaires to taxpayers of MSME actors who are registered at the Tax Office (KPP) Pratama Malang Utara. There are 100 respondents who were used as samples in this study. This study uses multiple regression analysis. The results of this study are that simultaneously, the variable level of understanding, compliance and firmness of sanctions has an effect on taxation obligations. Partially the level of understanding variable has a positive and significant effect on taxation obligations. Partially, the Compliance variable does not have a significant effect on Tax Liability. Partially the Firmness of Sanctions variable has a positive and significant effect on Taxation Obligations  Keywords: Level of Understanding, compliance and strictness of tax sanctions, tax obligations
Pengaruh Kesadaran Pajak, Tarif Pajak, dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus pada UMKM yang terdaftar di KPP Pratama Batu) Zufly Amrullah Hadi; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The Covid-19 Virus pandemic or often known as the Corona Virus has a considerable impact on economic sustainability, especially in the field of taxation. Taxes are the main source of state revenue which accounts for around 70% of all tax revenues (Salamah, 2020). The purpose of this study is to determine the effect of tax awareness, tax rates, and tax services on taxpayer compliance (Case study on MSMEs registered at KPP Pratama Batu). The population in this study is individual MSME taxpayers who are registered in KPP Pratama batu. In this study using the saturated sample technique so that the number of samples used in this study amounted to 100 taxpayers. The results showed that the tax awareness variable negatively affects taxpayer compliance, while the tax rate and tax service variables have a positive effect on taxpayer compliance.Keywords: Tax awareness, tax rate, tax service, KPP Pratama Batu
Co-Authors Abdul Afrillah Nur Sugeng Ach. Marzuki Fadli Agnes Indriani Hasanah Ahmad Zakqi Dinal Falakh Akbar Akbar Alifa Khairunnisa Ana Adinda Sofiyah Anik Malikah Anindita Palupi Ardila Kurnia Susanti Arista Fauzi Kartika Sari Ary Hutama Putra Asri Nadya Putri Yusuf Ayu Fitri Anggraini Ayu Rahayu Febriyanti Ayunda Anugrah Mustofa A’idatul Khoir Bagus Ainuddin Jarkesi Dandi M Ilham Devi Febryanti Devi Irmalasari Assyaffanah Dewi Amelia Dewi Putri Ariana Diah Wahyuni Diana Amalia Dicke Ratna Puspitasari Dita Dieni Khoirunisa Diyan Naturrohmah Eka Novia Eltari Kusuma Dewi Erdila Prastyaningtyas Fahratun Fahratun Fenua Mustika Kristanti Firda Hidayatul Fadillah Frista Veronica Ghina Abyan Azizah Haris Hairul Hairul Hariri, Hariri Hasan Badilah N Hasbi Maftuh Ardiansyah Hayat Iin Fatmala Ike Anita Inayah Inayah Ira Susanti Irma Hidayati Irvan Rohmat Saputra Ita Mega Wijayanti Jumratih Jumratih Junaidi Junaidi Karisma Karisma Kemal Rahardiansyah Putra Khotifah Ayu Febriyanti Kurniawati Widi Pratiwi Lailatus Shoimah Lalu Perdana Anugrah Hasyim Lindy Aulia Nuryatni Lisa Mujianti Lisdiana Lisdiana Lucky Ayu Damayanti Lulu’ Vionica M. Cholid Mawardi M. Jauhar Robani Maslichah, Maslichah Masrurotul Jannah Ferdiana Mila Karmelia Mochamad Fatich Aruqot Moh. Amin Moh. Amin Muchlisin Danu Wardana Muhamad Salim Muhammad Erdin Riduwani Muhammad Hatta Bahdiar Muhammad Ulil Albab Munifajri Dwi Nurmanto Nia Audina Nila Wardhani Hermianti Putri Noor Shodiq Askandar Nova Eliza Tamaroh Nur Atifa Nur Diana Nur Za’ima Fajria Nuris Shobach Nurul Yuniarti Putri Roifatul Fauziah Qisthi Yoeanda R. Roro Salsabila C.R.F Ramadhani Annisa Hapsari Renita Siswati Riko Henry Pratama Rini Kartikasari Risqi Firda Salsabila Riyan Hariyadi Riza Humayroh Rosyidah Nur Amalina Roudhoh Salsabila Kamaliah Roudhotus Sholihah Sadrin Sadrin Safira Koesherawati Safitri Safitri Safitri Tasidjawa Safrie Wahyu Ramadhan Sari Lestari Siela Saadatul Laili Sindi Kurniawati Siti Aminah Anwar Siti Kamariah Umbu Nay Siti Nur Aisah Siti Wulandari Sofyan Sauri Suyeno Suyeno Syamsul Huda Taufiq Rahman Ilyas Umi Lathifatu Nur Tri Mukti Umi Nandiroh Uswatun Hasanah Mufahharoh Wahyu Zakiyah Faradillah Windasari Windasari Yeni Kurniati Zhulifar Maulana Ibarahim Aziz Zufly Amrullah Hadi