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All Journal Jurnal Paradigma Ekonomika Fakultas Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Akuntansi Kompetif JURNAL MUTIARA AKUNTANSI Seminar Nasional Ilmu Terapan Priviet Social Sciences Journal International Journal of Management and Business
Ahmad Mukoffi, Ahmad
Program Studi Akuntansi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Paradigma Ekonomika

 1 
Korupsi pajak dan keadilan perpajakan pada kepatuhan wajib pajak (studi kasus pada kantor pelayanan pajak (KPP) Batu Mukoffi, Ahmad; Sulistiyowati, Yayuk; Himawan, Sukarno; Kontesa , Karolina
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i1.17339

Abstract

Taxpayer compliance is based on the trust in tax officers who are not corrupt and the fairness obtained from paying taxes. Obedient Taxpayers are obedient and fulfill and carry out their tax obligations by the provisions of tax laws and regulations. This study aims to determine the effect of tax corruption and tax justice variables on individual taxpayer compliance. This research was conducted at the Tax Office (KPP) Batu. The type of data used in this research is descriptive quantitative data using purposive sampling method as a data collection technique and distributing questionnaires as a research data collection technique. At the same time, the sample used in this study was 95 individual taxpayers. The study results stated that significantly and partially, the tax corruption variable affected the compliance of individual taxpayers at the Batu Tax Service Office (KPP).
Sistem Pengendalian Internal dan Pemanfaatan Teknologi Informasi Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Himawan W, Sukarno; Mukoffi, Ahmad; Armita Hina Marumata, Rambu; Aprilia Dwi Suanti, Riski; Sularsih, Hermi; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i1.27229

Abstract

Abstract Study aims to examine the effect of internal control systems and the use of information technology on the value of financial reporting information. This type of research uses a quantitative approach with a total sample of 60 and uses multiple linear regression analysis techniques. The results show that the internal control system and the use of information technology have a positive effect on the value of financial reporting information partially and simultaneously Keywords: Internal Control System, Utilization of Information Technology, Value of Financial Reporting Information
INTEGRITAS LAPORAN KEUANGAN: TINJAUAN TERHADAP PERAN UKURAN KAP, KOMISARIS INDEPENDEN, DAN STRUKTUR TATA KELOLA PERUSAHAAN: Ukuran KAP, Komisaris Independen, Struktur Tata Kelola Perusahaan dan Integritas Laporan Keuangan Mukoffi, Ahmad; As’adi, As’adi; Dina Ekasari, Luh; Himawan Wibisono, Sukarno; Sarlin, Lusia
Jurnal Paradigma Ekonomika Vol. 18 No. 4 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

This study aims to determine the effect of the variable size of the cap, independent commissioner and corporate governance structure on the integrity of financial statements. The corporate governance structure in this study is measured by institutional ownership, managerial ownership and audit committees. This research is quantitative descriptive. The population in this study are textile and garment companies listed on the Indonesian Stock Exchange for the 2020-2022 period. Purposive Sampling was used in determining the sample in order to obtain a sample of 18 companies that met the criteria. This study uses multiple linear regression analysis. The results showed that the size of the cap, independent commissioners and institutional ownership had a significant effect on the integrity of financial statements, while the audit committee had a negative and significant effect on the integrity of financial statements. Managerial ownership has no significant effect on the integrity of financial statements.
Karakteristik wirausaha, modal usaha dan kecanggihan teknologi terhadap kinerja UMKM di masa pandemi Covid-19 Mukoffi, Ahmad; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 16 No. 2 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i2.12552

Abstract

This research aims to analyze the influence of entrepreneurial characteristics, venture capital, and technological sophistication on the performance of MSMEs. The data collection method used in this study was a questionnaire. The number of respondents as the research sample was 302 MSME owners in Pasuruan Regency. The analysis technique used is multiple regression analysis. The findings of this study indicate that entrepreneurial characteristics have a significant positive effect on the performance of MSMEs, as well as venture capital which has a significant positive effect on performance. Meanwhile, technological sophistication shows that it does not have a positive effect on the performance of MSMEs  
Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto Wikardojo, Soko; Mukoffi, Ahmad; Risnaningsih, Risnaningsih; Lero Kaka, Adelsiana
Jurnal Paradigma Ekonomika Vol. 16 No. 3 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i3.14187

Abstract

National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.
RELASI SOSIAL, PERAN USAHA, SANKSI DAN SISTEM ONLINE TERHADAP KEPATUHAN PAJAK RESTORAN DI MALANG: Relasi Sosial, Peran Usaha, Sanksi, Sistem Online, Kepatuhan Pajak Restoran Handayanto, Adrian Junaidar; Wibisono, Sukarno Himawan; Mukoffi, Ahmad; As’adi, As’adi; Sularsih, Hermi; Handayani, Sartina
Jurnal Paradigma Ekonomika Vol. 19 No. 4 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

The purpose of this study was to examine the effect of social relations, business roles, sanctions, and online systems on restaurant taxpayer compliance in Malang City. The sample used was 93 taxpayers. Data collection in the study using a questionnaire with multiple linear regression data analysis techniques. The results of the study are social relations, company functions, sanctions, and online systems all have a big impact on restaurant tax compliance in Malang City. Social relations for restaurant taxpayers, both in the form of social support and information sharing, can increase the level of tax compliance. Companies also play an active role in ensuring the tax compliance of restaurant taxpayers. Administrative and criminal sanctions play a major role in increasing restaurant taxpayer compliance. ease of access through online payment methods also plays an important role in increasing tax compliance. In order to improve restaurant tax compliance in Malang City, initiatives that build social interaction, the role of the business world, apply appropriate sanctions, and improve accessibility through online platforms can be developed and implemented.
Pengaruh sistem pengendalian internal, ketaatan aturan dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi Himawan Wibisono, Sukarno; As’adi, As’adi; Mukoffi, Ahmad; Narsi, Yunita
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.44364

Abstract

The purpose of this study is to determine the influence of the internal control system, compliance with rules and the suitability of compensation on the tendency of accounting fraud in SOEs listed on the IDX partially. The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 6 SOEs listed on the IDX was obtained. This research data uses the financial statements of state-owned companies for the 2020-2024 period. The data analysis method used is multiple linear regression. The results of the study prove that the internal control system has a significant effect on the tendency of accounting fraud with t count = 4,574, compliance with rules has a significant effect on the tendency of accounting fraud with t count = 4,200 and the suitability of compensation has a significant effect on the tendency of accounting fraud with t count = 4,163. These results prove that the existence of an internal control system, compliance with rules and the suitability of compensation are able to reduce the tendency of accounting fraud in SOE companies
Kualitas laporan keuangan: pengaruh sistem pengendalian intern, audit internal dan good corporate governance pada perbankan di BEI Mukoffi, Ahmad; Risnanigsih, Risnanigsih; Junaidar Handayanto, Adrian; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.44365

Abstract

The purpose of this study is to determine the influence of internal control system, internal audit and good corporate governance on the quality of financial statements in banking companies listed on the IDX partially and simultaneously. The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 8 banking companies registered on the IDX was obtained. The data of this study uses the financial statements of banking companies for the 2020-2024 period. The data analysis method used is multiple linear regression. The results of the study prove that the internal control system has a significant effect on the quality of financial statements with t count = 4,726, internal audit has a significant effect on the quality of financial statements with t count = 3,970 and good corporate governance has a significant effect on the quality of financial statements with t count = 4,487. The results of the joint internal control system, internal audit and good corporate governance have a significant effect on the quality of financial statements in banking companies listed on the IDX with a value of F count (13,605). The importance of quality financial reports to help stakeholders in making economic decisions.
Co-Authors Aprilia Dwi Suanti, Riski Armita Hina Marumata, Rambu As’adi As’adi Dina Ekasari, Luh Domianus Al Imanuel Metkono, Domianus Ekasari, Luh Dina Fransiska Destiana Solo Gunawan, Cakti Indra Hamanay, Nency Diera Handayani, Sartina Handayanto, Adrian Junaidar HARI PURNOMO Himawan W, Sukarno Himawan Wibisono, Sukarno Himawan, Sukarno Ida Iriani, Nur Imam Hidayat Indah, Sri Junaidar Handayanto, Adrian Kontesa , Karolina Lero Kaka, Adelsiana Lewa, Diana Hera Luan, Febriana Maria Moh. Saprawi, Moh. Narsi, Yunita Nggungu, Florenstina Nifanngeljau, Johanis Ren, Nofrida Herlinda Risnanigsih, Risnanigsih Risnaningsih ., Risnaningsih Sarlin, Lusia Sesari, Vindi Slamet Sularsih, Hermi Sulistiyowati, Yayuk Sumarno . Tato, Felagiana Wardhani, Fidyah Arini Kusuma Wibisono, Sukarno Himawan Wikardojo, Soko Yayuk Sulistyowati Yufilda Maya Sira