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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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EFEKTIFITAS PELAKSANAAN BUSINESS DEVELOPMENT SERVICES (BDS) TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi kasus pada UMKM yang terdaftar di KPP Pratama Batu) Safira Koesherawati; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effectiveness of the implementation of Business Development Services (BDS) on taxpayer compliance. This research is a quantitative research using two types of data, namely primary data and secondary data. Primary data obtained from questionnaires and measured using a Likert scale and secondary data obtained from taxpayer data in the working area of KPP Pratama Batu. The population in this study are individual UMKM taxpayers who have run the Business Development Services (BDS) program in the work area of KPP Pratama Batu. The method of determining the sample using purposive sampling method. The data analysis technique used SPSS 16.0.The results of this study indicate: 1) The variable knowledge of taxation, knowledge of bookkeeping and tax calculations have a simultaneous effect on UMKM taxpayer compliance, 2) Hypothesis test results indicate that tax knowledge affects UMKM taxpayer compliance, 3) Hypothesis test results indicate that knowledge bookkeeping and tax calculations have no effect on UMKM taxpayer compliance.Keywords: Effectiveness, Business Development Services, Tax Knowledge, Tax Bookkeeping, Tax Calculation, Compliance.
PENGARUH TINGKAT PENDIDIKAN, AKSESIBILITAS KREDIT, KEMAMPUAN MENYUSUN DAN MENYAJIKAN LAPORAN KEUANGAN, SERTA MINAT PENGGUNAAN E-COMMERCE TERHADAP KINERJA UMKM (Studi Pada UMKM di Kota Malang) Siti Wulandari; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to examine the significant effect of education level, credit accessibility, ability to prepare and present financial reports, and interest in using e-commerce on the performance of Micro, Small and Medium Enterprises. The population in this study is the MSME business actors in the city of Malang. Sampling was carried out as many as 99 MSME business actors. This study uses a quantitative approach, in collecting data using a questionnaire and data analysis using multiple linear analysis. The results showed that there was a significant influence between education level, credit accessibility, ability to prepare and present financial reports, and interest in using e-commerce on the performance of MSMEs in the city of Malang. Keywords : Education Level, Credit Accessibility, Financial Statements, E-commerce, MSME Performance
Pengaruh Manfaat dan Kemudahan E-SPT Terhadap Pelaporan E-SPT oleh Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Malang Selatan) Mochamad Fatich Aruqot; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine the effect of independent variables on the benefits of e-SPT and the ease of e-SPT and the effect of dependent variables on e-SPT. There were 3 research problems discussed in this study. (1) Did the benefits and convenience of e-SPT affect the reporting of e-SPT by individual taxpayers at KPP South Malang?. (2) Did the benefit of e-SPT affect the reporting of e-SPT by individual taxpayers at KPP South Malang?. (3) Did the ease of e-SPT affect the reporting of e-SPT by individual taxpayers at KPP South Malang?. This research belonged to comparative causal methods used quantitative approach. In this study, researchers tested a hypothesis in the form of a causal relationship between two variables (independent and dependent). The result of this study based on tested using a multiple linear regression model showed: (1) The result of this study simultaneously the Benefits of e-SPT and the Ease of e-SPT had a Significant Positive Effect on the e-SPT Reporting variables at the KPP South Malang. (2) The result of this study was partially the benefits of e-SPT had a significant positive effect on the e-SPT reporting variables in KPP South Malang. (3) The result of this study was partially the ease of e-SPT had a significant positive effect on the e-SPT reporting variable at the KPP South Malang.Keywords : The Effect of Benefits and Convenience, e-SPT, e-SPT Reporting, Taxpayers
PENGARUH PENYULUHAN PAJAK, KUALITAS PELAYANAN PAJAK, DAN TINGKAT KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris terhadap Kantor Pelayanan Pajak Pratama Batu) Nila Wardhani Hermianti Putri; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (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 tax counseling, the quality of tax services, and the level of awareness of corporate taxpayer compliance. Researchers determined that corporate taxpayers who are actively registered at the Pratama Batu Tax Office are the population. Meanwhile, the researchers used probability random sampling technique in taking the sample, and to determine the number of samples using the Slovin formula with the results of 98 respondents. This research is classified as quantitative research with primary data obtained from distributing online questionnaires to respondents, as well as secondary data obtained from documents or literature. The method of data analysis was carried out by multiple linear regression analysis. Using SPSS 16.0 for windows. The results of this study indicate that tax counseling, tax service quality, and level of awareness have a significant effect on corporate taxpayer compliance either partially or simultaneously.Keywords: Tax Counseling, Tax Service Quality, Awareness Level, and Taxpayer Compliance.
Pengaruh Program Relawan Pajak dan Pendampingan oleh Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Inayah Inayah; Afifudin Afifudin; Umi Nandiroh
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 Volunteer Programs and Assistance by Tax Volunteers can motivate someone to pay taxes as a voluntary contribution to the state which can affect taxpayer compliance. This study aims to determine the effect of the Tax Volunteer Program and Assistance by Tax Volunteers on Individual Taxpayer Compliance. This research is a quantitative research using primary data. The sampling technique in this study was carried out by purposive sampling. The results of this study indicate: 1) Simultaneously the variables of the tax volunteer program and assistance by tax volunteers have a significant effect on individual taxpayer compliance, 2) The results of the hypothesis test show that the tax volunteer program variable has a significant positive effect on individual taxpayer compliance, 3) The results of the hypothesis test show that the assistance variable by tax volunteers has a significant positive effect on individual taxpayer compliance.Keywords: Tax volunteer program, tax volunteer assistance and taxpayer compliance
ANALISIS KONTRIBUSI PENDAPATAN ASLI DAERAH (PAD) TERHADAP KEMANDIRIAN DAERAH KABUPATEN/KOTA DI NUSA TENGGARA BARAT 2011-2018 Muchlisin Danu Wardana; Abdul Wahid Mahsuni; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (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 contribution of Regional Taxes, Regional Levies, Management of Separated Regional Assets, and other legitimate Original Regional Revenue (PAD) simultaneously and partially on District/City Financial Independence in West Nusa Tenggara. This research uses quantitative research. The research data is in the form of data previously collected and has become the documentation of the West Nusa Tenggara Regional Revenue Agency. The sample used in this research is the PAD Realization Report and the District/City Budget Realization Report in West Nusa Tenggara from 2011 to 2018. Data were analyzed statistically using SPSS for Windows v.22.0. The results of the analysis show the significance value of testing data on Regional Taxes, Regional Levies, Management of Separated Regional Assets, other legitimate PAD and Regional Financial Independence, respectively, are ,826, ,711, ,682, ,246, ,928. Based on results of the research, this can be concluded that partially Regional Taxes and other Legitimate Original Regional Income have a significant effect on Regional Independence. Meanwhile, Regional Levies and Management of Separated Regional Assets do not have a significant effect on Regional Independence. Meanwhile, Local Taxes, Regional Levies, Management of Separated Regional Assets and other PAD simultaneously have a significant influence on Regional Independence.Keywords: local taxes, regional levies, regional independence.
PERBANDINGAN REAKSI INVESTOR PADA INDUSTRI BERESIKO RENDAH DAN BERESIKO TINGGI SEBELUM DAN SELAMA MASA PANDEMI COVID-19 Munifajri Dwi Nurmanto; Nur Diana; 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

The purpose of this study is to analyze the difference between Average Trading Volume Activity and Average abnormal return of stocks in low-risk industries and high-risk industries before and during the Covid-19 pandemic. The population in this study is manufacturing industry companies registered in Buersa Efek Indonesia (BEI) in 2019-2021. The samples in this study were 30 companies that were sampled in 2019 to 2021. The research methods used are data analysis methods, descriptive statistics, data normality tests using kolomogorov-smirnov tests as well as hypothesis tests using paired sample t-test. The results showed that in low-risk industries there is no difference in Average Trading Volume Activity and Average abnormal return and in high-risk industries there is a difference in Average Trading Volume Activity and Average abnormal return before and during the Covid-19 pandemic.Keywords : Low and High risk industries, Investor reactions, The Covid-19 pandemic
Pengaruh Pembelajaran Kewirausahaan dan Praktik Kewirausahaan Terhadap Minat Berwirausaha (Studi pada Mahasiswa Jurusan Manajemen dan Akuntansi FEB Unisma Angkatan 2019) Ayunda Anugrah Mustofa; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the effect of entrepreneurship learning and entrepreneurship practice on student entrepreneurship interest in Malang. The sample size in this study was 89 out of 818 total population. The population of this study were students of the Faculty of Economics and Business, Islamic University of Malang, majoring in Management and Accounting class of 2019 who had taken advanced entrepreneurship courses and practicum. The sample used was simple random sampling. This study uses primary data obtained through distributing questionnaires and then processed and analyzed. The analysis method used is multiple linear regression analysis method carried out with the help of SPSS (Statistical Program for Social Science) version 21 so that the results of the analysis in this study are found in the form of entrepreneurship learning and entrepreneurship practice have a positive and significant effect on student entrepreneurship interest at the Faculty of Economics and Business, Islamic University of Malang. Keywords: Entrepreneurship learning, entrepreneurship practice, entrepreneurial interest
Pengaruh Ekoefisiensi dan Akuntansi Lingkungan Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021) Nova Eliza Tamaroh; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Financial performance is the result of the company's management insistence that is needed by the company to know and evaluate the level of success of the company based on the financial activities that have been carried out. The purpose of this study was to find out about the effect of eco-efficiency, accounting environment, size and capital structure on financial performance both simultaneously and partially. The research method uses a correlational method with a quantitative approach. The data used are secondary data with a research time series of three years. The population used is manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The sampling technique used purposive sampling and obtained 159 companies that were sampled for three years. Data analysis using multiple linear regression analysis. While data processing uses IBM Statistical Package for the Social Sciences type 26. The results of this study explain that eco-efficiency and environmental accounting have a positive and significant effect on financial performance in manufacturing companies, size has a negative and significant effect on financial performance in manufacturing companies and the capital structure is not effect on financial performance in manufacturing companies.Keywords: Eco-efficiency, accounting environment, size, capital structure and financial performance
Analisis Faktor Yang Mempengaruhi Minat Penggunaan Sistem Informasi Akuntansi Berbasis E-commerce Pada Aplikasi Penjualan Online Dengan Menggunakan Technology Acceptance Model (TAM) (Studi Kasus Pada Pelaku UMKM di Kota Malang) Muhammad Ulil Albab; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the factors that influence interest in using e-commerce -based accounting information systems in online sales applications. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale of 1-5. The population in this study were MSME actors in Malang, the sample used slovin with a total of 99 respondents. This data uses the SPSS 25 for windows analysis technique. The results showed that Perceived ease of use, usefulness, and trust had a simultaneous effect (F) on user interest in e-commerce -based accounting information systems in online sales applications. Perceived ease of use has a positive impact on interest in using e-commerce -based accounting information systems in online sales applications. Perceived usefulness has no effect on interest in using e-commerce -based accounting information systems in online sales applications. Trust has a positive impact on interest in using e-commerce -based accounting information systems in online sales applications.Keywords: Perceived ease of use, perceived usefulness, trust interest in use
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