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All Journal Jurnal Sosiologi Reflektif Jurnal EMT KITA Jurnal Mantik Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Qurroti: Jurnal Pendidikan Islam Anak Usia Dini Al Hurriyah : Jurnal Hukum Islam Millah: Journal of Religious Studies Proceeding Applied Business and Engineering Conference Socius: Social Sciences Research Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Hukum Islam The Sociology of Islam Jurnal PUBLIQUE Jurnal Komunikasi dan Ilmu Sosial TANJAK : Jurnal Pengabdian Kepada Masyarakat
Husnul Muttaqin
Universitas Islam Negeri Sunan Ampel Surabaya
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The Effect of Local Taxes and Local Levies on the Level of Local Financial Independence in Regency/City in Riau Province in Fiscal Year 2019-2024 Mailani, Mailani; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.710

Abstract

This study aims to determine the impact of regional levies and taxes on the degree of regional financial independence in Riau Province's cities and regencies. Using secondary data from the Directorate General of Financial Balance (DJPK) for the years 2019–2024, this study employs a quantitative approach. Classical assumption tests, including autocorrelation, heteroscedasticity, multicollinearity, and normality tests, were used to analyze the data. tests for multiple linear regression and hypothesis testing, including the t-test, F test, and determination coefficient test (R2). The study's findings demonstrate that the degree of regional financial independence is positively and significantly impacted by partially regional taxes. Additionally, regional levies have a favorable and substantial impact. The degree of regional financial independence is significantly impacted by both of these factors at the same time. These results demonstrate how tax and levy optimization may boost regional fiscal independence and Regional Original Revenue (PAD).
Implementation of Financial Performance of Non-Profit Entities Through ISAK 335 Case Study of the Al Mumtaza Kindergarten Foundation Bengkalis Fitriyani, Zeti; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.723

Abstract

This research was conducted at the Al Mumtaza Bengkalis Kindergarten Foundation. The purpose of this study is to find out how the accounting of the pesantren is applied by the Al Mumtaza Bengkalis Kindergarten Foundation. In addition, the purpose of this study is to find out the obstacles faced in the implementation of ISAK 335 as well as solutions to the obstacles faced in the implementation of ISAK 335 at the Al Mumtaza Kindergarten Foundation. The data collection method used in this study is by means of interviews, observations, documentation and literature studies. Interviews, namely researchers conduct questions and answers directly with informants involved in the preparation of financial statements. Observation is by means of direct observation in the field and systematically taking data and recording matters related to interview activities. Documentation is documents owned by Yaysan TK Al Mumtaza such as income records, expenditure records, cash flow records and other data that support this research. The results of the research obtained show that the financial statements of the Al Mumtaza Kindergarten Foundation are not fully in accordance with the generally accepted principles in accounting and are not in accordance with ISAK 355.
The Effect of Understanding of Taxation, Training, Mentoring, Supervision, and Sanctions on the Village Treasurer's Compliance with the Use of the Core Tax System Sari, Erna; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.727

Abstract

This study aims to analyze the effect of taxation understanding, training and mentoring, as well as supervision and sanctions on the compliance of village treasurers in using the Core Tax Administration System in reporting Village Funds taxes in Bengkalis, Bantan, and Siak Kecil subdistricts. Using purposive sampling, this study involved 61 village treasurers as respondents. The data were analyzed using multiple linear regression with the help of SPSS version 29. The results show that tax understanding has a positive and significant effect on the compliance of village treasurers (significance = 0.030 <0.05). Conversely, training and mentoring had a positive but insignificant effect (significance = 0.412), while supervision and sanctions had a negative and insignificant effect (significance = 0.099). Simultaneously, the three variables had no significant effect on compliance (significance 0.084 > 0.05). The model was only able to explain 6.2% of the variation in compliance, with the remainder being influenced by factors outside the model.
The Role of the Village Consultative Body in Monitoring Villages to Ensure Compliance with Regulations and Promoting Accountability, Transparency, and Budget Discipline in Village Financial Management in the Bengkalis District Mawaddah, Nurul; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.736

Abstract

Village financial management requires compliance with regulations and the application of good governance principles, particularly accountability, transparency, and budget discipline. This study aims to analyze the role of the Village Consultative Body (BPD) in overseeing village compliance with regulations and promoting accountability, transparency, and budget discipline in village financial management in Bengkalis District. The study used a qualitative approach with a case study method in 11 villages. Data were collected through interviews with members of the Village Consultative Body (BPD) and village officials as well as documentation studies, then analyzed using qualitative descriptive methods. The results of the study show that the BPD performs a supervisory function at the planning, implementation, and accountability stages of village finances through communication and coordination with the village government. However, the effectiveness of supervision still faces limitations in terms of administrative authority, supporting facilities, and the time available to BPD members. These findings emphasize the need to strengthen capacity and institutional synergy in order to improve the quality of village financial management.  
Accountability, Transparency, and Community Participation in the Management of Direct Cash Assistance (BLT) for Community Empowerment in Bantan District in 2024 Afriani, Lovita; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.738

Abstract

This study aims to analyze the application of the principles of accountability, transparency, and community participation in the management of Village Fund Direct Cash Assistance (BLT-DD) in Bantan District, Bengkalis Regency in 2024, as part of the policy of accelerating the elimination of extreme poverty in accordance with Presidential Instruction Number 4 of 2022. The research method used is a qualitative approach with a case study design. Data collection was carried out through in-depth interviews and documentation, with purposive sampling techniques in eight villages with the status of Independent Villages which had more than 40 families of BLT-DD recipients. The results of the study show that the management of BLT-DD in Bantan District has been carried out in accordance with the provisions of laws and regulations, with a budget allocation of 25% of the Village Fund. The principle of accountability is realized through compliance with procedures for planning, determining, and distributing assistance, as well as active supervision by the Village Consultative Body (BPD). Transparency is implemented through information disclosure to the public, both through village deliberations, information boards, and village social media. Community participation is reflected in the involvement of residents at the stage of data collection, village deliberations, and supervision of aid distribution. However, the main obstacle is still found in the aspect of collecting recipient data due to changes in budget policies and the dynamics of socio-economic conditions of the community
Efektivitas Sosialisasi Mitigasi Bencana dalam Meningkatkan Kesiapsiagaan Masyarakat Kota Surabaya Marinda, Riska Dwi; Muttaqin, Husnul
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 5 (2025): December 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17958670

Abstract

This research discusses the effectiveness of the disaster mitigation socialization program implemented by the Regional Disaster Management Agency (BPBD) of Surabaya City in enhancing community preparedness for potential disasters. Surabaya, as a coastal city, has a high risk of disasters, making it crucial to increase community awareness and knowledge. This study aims to assess the effectiveness of the disaster mitigation socialization program implemented by the Regional Disaster Management Agency (BPBD) of Surabaya City in improving community preparedness. The research employs a qualitative method with an evaluative approach. Data is collected through in-depth interviews with BPBD representatives, volunteers, and community members, as well as participatory observation of socialization activities to directly assess the implementation process and its impact. The research results show that the socialization program of the BPBD Surabaya is generally effective in building a community-based preparedness foundation. This success is reflected in the high level of community participation, which not only includes attendance in the training but also follows up with tangible actions such as the preparation of self-evacuation maps and the formation of disaster preparedness groups. Participants' understanding of the material has also improved..
Exploring the Role of Project-Based Learning in Enhancing Non-Profit Accounting Competencies: Evidence from Public Financial Accounting Students at Bengkalis State Polytechnic Muttaqin, Husnul; Astari, Yanisha Dwi; Asfina, Risda; Rosmala, Mira
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.6169

Abstract

Non-profit organizations require accountants who are not only technically competent but also capable of managing accountability, donor restrictions, and ethical responsibilities. However, non-profit accounting remains underrepresented in many accounting curricula, including public financial accounting programs. This study aims to examine the role of Project-Based Learning (PBL) in non-profit accounting education by exploring students’ perceptions of PBL, its contribution to their understanding of non-profit accounting practices, and its influence on perceived career readiness. The study employed a descriptive quantitative approach using survey data collected from 71 undergraduate students enrolled in the Public Financial Accounting Study Program at Bengkalis State Polytechnic. Data were analyzed using descriptive statistical techniques to capture patterns in students’ responses. The results indicate that students perceive PBL as an effective and appropriate learning approach for non-profit accounting. PBL was found to support students’ understanding of key accounting concepts, facilitate the application of non-profit accounting practices through project tasks, and enhance students’ confidence and perceived readiness for future careers in the non-profit and public sectors. The findings suggest that integrating PBL into non-profit accounting courses can strengthen the alignment between academic learning and professional demands. This study provides empirical support for the use of PBL as a core instructional strategy in non-profit accounting education and offers insights for curriculum development in public financial accounting programs.
The Application of ISAK 335 in the Preparation of Istiqomah Mosque Financial Statements Using Appsheets Saputra, Wira Andi; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.697

Abstract

This study is driven by the fact that the Istiqomah Mosque still manages its financial records in a simple manner using Excel, only documenting cash receipts and disbursements, which means the reporting process has not yet aligned with the non-profit financial reporting standards set out in ISAK 335. The study aims to evaluate how far the mosque’s financial reporting meets ISAK 335 requirements, outline the procedures for preparing proper reports using the AppSheet application, and identify both the challenges and advantages of applying this system. A descriptive qualitative method was employed, with data collected through interviews, on-site observations, and document reviews, supported by primary information from mosque administrators and secondary data such as financial archives and relevant literature. The findings indicate that the mosque has not yet classified revenues and expenses based on donor restrictions and continues to produce basic reports focused solely on cash movements without a complete financial reporting structure. After adjustments were made using AppSheet, the mosque was able to compile statements of financial position, statements of comprehensive income, reports on changes in net assets, cash flow statements, and notes to financial statements in accordance with ISAK 335. The study concludes by recommending consistent implementation and ongoing development of the reporting system.  
The Influence of Tax Knowledge, Love of Money, and Tax Discrimination on the Perception of Tax Evasion Ethics Adha, Nurul; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.702

Abstract

As a nation still navigating its path toward broader socioeconomic progress, Indonesia persistently works to elevate the well-being of its citizens through initiatives spanning education, public health, and infrastructure development. This research investigates how individuals’ understanding of taxation, their attitude toward money, and their perceptions of discriminatory tax treatment shape their ethical views regarding tax evasion, specifically among MSME taxpayers in Bengkalis district. A quantitative design was adopted, relying on primary data collected from 100 participants chosen through purposive sampling. Responses were measured using a Likert-based questionnaire, and the analysis wasicarried out usingiSPSS version 25 with multipleilinear regression techniques. The results reveal that greater tax knowledge is associated with a lower tendency to view tax evasion as ethically acceptable. Conversely, a stronger love of money corresponds with a more permissive view of tax-evading behavior. The variable related to perceived tax discrimination, however, did not produce a meaningful effect on ethical judgments about evasion. The Adjusted R² of 28.5% suggests that the examined factors account for just over a quarter of the variance in ethical perceptions, leaving 71.5% attributable to other influences outside the model. Future studies are encouraged to incorporate additional determinants such as perceived fairness, religiosity,quality of tax services, commitment, service quality of tax authorities, and tax penalties.
Implementation of the Use of Quick Response Code Indonesian Standard (QRIS) In Fraud Prevention: (Case Study of Kuala Alam BUMDes and Sebauk BUMDes) Nadila, Cahaya Putri; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.705

Abstract

This research is motivated by the implementation of QRIS in Village-Owned Enterprises (BUMDes), which continues to be encouraged through the village financial digitalization program. Although QRIS is designed to be secure, field practices show that fraud can still occur when internal controls are weak. The novelty of this study lies in its analysis of QRIS-related fraud in BUMDes, an area that has not been widely examined, as well as in the evaluation of its compliance with PADG 21/18/2019. This research aims to describe the implementation of QRIS in BUMDes Kuala Alam and BUMDes Sebauk, and to identify potential fraud, operational challenges, and the effectiveness of regulations as fraud prevention measures. The study employs a qualitative method through interviews, observations, and documentation. The results indicate that BUMDes Sebauk implements QRIS in accordance with the regulations, resulting in a low fraud risk, while BUMDes Kuala Alam still has potential fraud risks due to the use of personal QRIS and weak verification procedures. Two fraud indications were found: fund discrepancies and fake transfer proofs. QRIS regulations are adequate, but their effectiveness heavily depends on the internal controls of each BUMDes.
Co-Authors Adha, Nurul Afriani, Lovita Amaliyah, Ridha Arimurti, Rizqa Asfina, Risda Astari, Yanisha Dwi azizah, Innabella Qurrotul Azizah Dalimunthe, Deliana Enda, Dedi Erna Sari, Erna Febriani, Oni Fitriyani, Zeti Ita Musarrofa Lizar, Lizar Mailani, Mailani Marinda, Riska Dwi Mawaddah, Nurul Nadila, Cahaya Putri Noerdin Basir Pratama, Adrian Irnanda Rayssa Daniswara Fitri Sugiarto Regina Putri, Sonia Rosmala, Mira Saputra, Wira Andi Saputri, Anniza Sukma, Doris Susanti Susanti Warsito Warsito Warsito Warsito