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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 JENIS INDUSTRI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KARAKTERISTIK PENGUNGKAPAN CSR (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI 2018 – 2020) Muhamad Salim; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of Industry Type, Company Size and Leverage on CSR Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2018 - 2020. Based on the number of calculations, 85 companies were selected as samples. The results of the analysis using multiple linear regression analysis which shows that the type of industry, company size and leverage have a significant effect on Corporate Social Responsibility simultaneously. Partially, the test results show that the type of industry and company size have a significant effect, in contrast to Leverage, which has no significant effect.Keywords: Type of Industry, Company Size, Leverage, Corporate Social Responsibility.
PENGARUH GAYA KEPEMIMPINAN KEPALA DESA, BUDAYA DAERAH DAN PENGETAHUAN PERPAJAKAN MASYARAKAT DESA TERHADAP KEPATUHAN MASYARAKAT DESA MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA NGAWEN KECAMATAN SIDAYU Roudhotus Sholihah; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Roudhotus Sholihah. The Influence of Village Head Leadership Style, Regional Culture and Tax Knowledge of Village Communities on Village Community Compliance in Paying Land and Building Taxes in Ngawen Village, Sidayu District, Gresik Regency. The objectives of this study were a.) To analyze the influence of the leadership style of the village head, local culture and tax knowledge that affect the compliance of the village community b.) To analyze the influence of the leadership style of the village head on the obedience of the village community. c.) to analyze the influence of regional culture on the compliance of the village community. d.) to analyze the influence of tax knowledge on village community compliance. The data collection method applies a questionnaire and the data analysis method applied in this research is descriptive statistical analysis, research instruments, normality, classical assumptions, multiple linear regression analysis, and hypotheses. From the results obtained by the researcher, it can be proven that there is an influence of the leadership style variable of the Village Head through simultaneous or partial compliance with the villagers paying PBB in Ngawen Sidayu Gresik Village, and for regional cultural variables through simultaneous or partial influence there is an influence with the obedience of the village community to pay PBB in the village. Ngawen Sidayu Gresik, then the variable knowledge of taxation through simultaneous or partial influences has an effect on the obedience of the villagers paying PBB in Ngawen Sidayu Gresik Village.Keywords: Village Head Leadership Style, Regional Culture, and Tax Knowledge, Village Community Compliance.
PENGARUH PENGETAHUAN, SANKSI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN MAHASISWA UNISMA MEMBAYAR PAJAK KENDARAAN BERMOTOR Ary Hutama Putra; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the knowledge, sanctions, and awareness of taxes on the compliance of UNISMA students in paying motor vehicle taxes. The independent variables in this study are tacx knowledge, tax sanctions, and tax awareness. While the dependent variable is individual taxpayer compliance. This type of research, because the primary data with data collection methods in the form of a questionnaire via google form. The population in this study were students majoring in accounting, Daculty of Economics and Bussiness, University of Islam Malang, Class of 2017. The data collection technique used the slovin formula. Based on this method the number of students used there are 68 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality testing, classical assumption test, multiple linear regression analysis, and hypotheses testing using SPSS tools. The results showed that the variables of understanding tax regulations, tax sanctions, and tax awareness had an effect on the compliance of UNISMA students in paying motor vehicle taxes. Keywords: Understanding of Tax Regulations, Tax Sanctions, Tax Compliance, Tax Awareness.
ANALISIS PERKEMBANGAN KONDISI KESEHATAN KEUANGAN DAERAH MELALUI PENGUKURAN INDIKATOR KONDISI KEUANGAN PERMENDAGRI NO 19 TAHUN 2020 (STUDI KASUS KOTA PROBOLINGGO TAHUN 2017-2020) Karisma Karisma; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to show it based on measurements of financial position indicators of Permendagri Number 19 of 2020, indicators of short-term solvency and long-term solvency have a trend that is still fluctuating but not too significant and the ratio value is close to or exceeds number 1 so that it indicates that the City of Probolinggo is still able to deal with matters related to operational expenses and obligations, both long term and short term. Then related to the solvency indicators of the Probolinggo city service, there is a trend that tends to increase every year, meaning that the expenditures spent, especially those related to serving the community by the Probolinggo City government, are getting better, however, this assessment indicator should also be applied to assess accuracy in terms of service delivery to the community. While related to financial conditions before and during the pandemic, Pprobolinggo City’s income tends to decrease overall compared to the previous Covid-19 pandemic, the decline was due to transfer income originating from balancing funds and transfer income from the provincial government.Keywords : Indicators of Conditions Finance, Local Government, Permendagri No 19 of 2020, Dimensions
ANALISIS TINGKAT PENGETAHUAN DAN RELIGIUSITAS MAHASISWA AKUNTANSI TERHADAP RIBA Bagus Ainuddin Jarkesi; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of the level of knowledge and religiosity on Riba. The dependent variable in this study is Riba. The independent variables in this study are the level of knowledge and religiosity. This research is a quantitative research. The data used in this study are primary data obtained from distributing questionnaires to accounting students at the Faculty of Economics and Business, Islamic University of Malang. The data analysis technique used in this study was multiple linear regression analysis. The results of the analysis show that partially the knowledge variable and the religiosity variable have a positive effect on the usury variable.Keywords: Knowledge, religiosity, Riba
PENGARUH PERILAKU WAJIB PAJAK, PENGETAHUAN PAJAK DAN PENGGUNAAN E-FILLING, E-BILLING, E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK Ira Susanti; Afifudin Afifudin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of taxpayer behavior, tax knowledge, and the use of e-Filing, e-Billing, e-Faktur on taxpayer compliance at KPP Pratama South Malang. This research is a quantitative research using primary data. The population in this study were all individual taxpayers registered at KPP Pratama South Malang. The sample size in this study was determined using the slovin method which resulted in 99 respondents. The sampling method used in this study is convenience sampling. Data collection in this study was carried out by distributing questionnaires to individual taxpayers at KPP Pratama South Malang. The analytical technique used in this research is multiple linear regression with the help of SPSS program. Based on the partial test results, it can be seen that the use of e-Billing, e-Faktur has a positive and significant effect on individual taxpayer compliance. while the behavior of taxpayers, tax knowledge, the use of e-Filling has no effect on individual taxpayer compliance.Keywords: Taxpayer behavior, Tax knowledge, use e-Filing, e-Billing, e-Faktur, Tax compliance
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (STUDI PADA PERUSAHAAN SUB SECTOR RETAIL TRADE DALAM INDEX SAHAM SYARIAH INDONESIA (ISSI) DI BURSA EFEK INDONESIA) Akbar Akbar; Nur Diana; Afifudin Afifudin
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

This research was conducted to determine whether there are differences in the financial performance of companies in the retail trade sub-sector which are included in the Indonesian Sharia Stock Index (ISSI) in the Indonesia Stock Exchange between before and after the implementation of e-commerce. The data analysis technique used in this study was the Paired Sample T-test for normally distributed data and the Wilcoxon Sign Rank Test for data that were not normally distributed. The variables analyzed consisted of profitability ratios as proxied by Return On Assets (ROA); liquidity ratio which is proxied by Current Ratio (CR); solvability ratio which is proxied by Debt to Assets Ratio (DAR); and the activity ratio which is proxied by Total Assets Turnover (TATO). Based on the results obtained in this study for the variables ROA, DAR, and TATO, it shows that there is a significant difference between before and after the implementation of e-commerce. Meanwhile, the CR variable shows that there is no significant difference between before and after the implementation of e-commerce. Keywords: Financial Performance, Information & Technology Development, E-Commerce
Pengaruh Tingkat Ekonomi, Pengetahuan Administrasi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan (PBB) di Desa Selorejo Kecamatan Dau Kabupaten Malang Ike Anita; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to determine the effect of economic level, tax administration knowledge, and taxpayer awareness on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. The population of this research are all taxpayers in the Selorejo Village, Dau Sub-district, Malang City are 1.124 people. Sample calculation using the slovin formula and resulted in as many as 92 respondents. This research included in quantitative research. Source of data comes from primary data through questionnaires and interviews. The data analysis method that used are descriptive statistical analysis and multiple linear regression analysis. The result of the research show that simultaneously economic level, tax administration knowledge, and taxpayer awareness have a significant effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. Partially, the economic level has no effect on compliance with land and building tax payments, while tax administration knowledge and taxpayer awareness has a positive effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City.Keywords : Land and building tax, compliance, economic level, tax administration knowledge, taxpayer awareness.
ANALISIS DAMPAK COVID-19 TERHADAP RETURN SAHAM DAN ABNORMAL RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN INFRASTRUKTUR TAHUN 2020) Asri Nadya Putri Yusuf; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to analyze how the impact before and after the emergence of covid-19 on stock returns and stock abnormal returns in infrastructure companies. The sample of this research is an infrastructure company that has complete daily stock price data. Sampling in this study used a purposive sampling technique by setting several criteria. This study focused on the 7 days window period before and 7 days of the entry of covid-19, namely on March 2, 2020. Paired sample t-test was used as data analysis for this study. From the research that has been done, it is known that there are differences in stock returns and abnormal stock returns before and during the covid-19 pandemic due to the impact of the covid-19, which is known from the sig (2-tailed) value of 0,045 and 0,046. Where sig (2-tailed) 0,05. Then H1 is accepted and H2 is Accepted. Keywords : Covid-19, Return, Abnormal Return, Infrastructure, Event Period
Analisis Determinan Tax Morale Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Risqi Firda Salsabila; Afifudin Afifudin; Arista Fauzi Kartika Sari
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

Tax Morale can motivate someone to pay taxes as a voluntary contribution to the state which can affect taxpayer compliance. The following research aims to determine the effect of trust in the government, awareness of taxpayers, and knowledge of taxation on the Tax Morale of MSME actors. This research is a correlational quantitative research using primary data using purposive sampling technique. The results of this study indicate: 1) Trust in the Government variable has a significant positive effect on the tax morale of MSME actors, 2) Taxpayer Awareness variables have a significant positive effect on the tax morale of MSME actors, 3) Tax Knowledge Variable has no effect on taxes the morale of MSMEs.Keyword: Tax morale, MSMEs
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