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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Manajemen Dirgantara INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Jurnal Pengabdian Masyarakat Bangsa Assyarikah: Journal Of Islamic Economic Business
Hedher Tuakia
STIE Malangkucecwara Malang
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Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Persepsi Keadilan Terhadap Kepatuhan Wajib Pajak UMKM di Kota Malang Istutik, Istutik; N Y, Amelia Aurel; Tuakia, Hedher
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i2.1893

Abstract

The large number of MSMEs, 66 million in Indonesia and 21 thousand in Malang City and the failure to achieve the tax revenue target are very interesting things to study and analyze the influence of tax knowledge, tax sanctions, and perceptions of justice on taxpayer compliance of MSMEs in Malang City. The number of samples used was 98 respondents of MSMEs in Malang City using a random technique based on area. Data collection through questionnaires, and multiple linear regression analysis was used using SPSS version 21.0 for Windows. The results of the study showed that the variables of taxation, tax sanctions, and perceptions of justice partially influenced taxpayer compliance of MSMEs. The coefficient of determination (Adjusted R square) value of 0.417 indicates that the variables of tax knowledge, tax sanctions, and perceptions of justice were able to contribute to the taxpayer compliance variable by 41.7%. Socialization of laws and regulations on taxes needs to be continuously carried out by local governments. Tax sanctions followed by perceptions of justice felt by taxpayers can help improve taxpayer compliance.
Financing Risk Management Based on Profit Sharing Sharia Rural Bank (Sudy on BPRS HIK Parahyangan) Istutik, Istutik; Tuakia, Hedher
Assyarikah: Journal of Islamic Economic Business Vol 5, No 1 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i1.1648

Abstract

The banking industry in its operations is full of risks that can disrupt the survival of banks, including Sharia Rural Bank (BPRS). The characteristics of BPRS products and services require identification, measurement, monitoring and risk control functions that are in accordance with sharia banking business activities. The composition of profit sharing based financing at BPRS is only 14%, the level of profitability with ROA and ROE starting in 2014 has decreased. On the other hand, the non-performing financing (NPF) ratio continues to increase. Meanwhile, the opportunity to increase profit sharing-based financing is very high because the number of MSMEs is very large.The number of BPRS in Indonesia until 2023 is 173, of which there are 80 BPRS in the island of Java. Secondary data collection is carried out through annual reports. BPRS HIK Parahyangan was chosen as the research object. Analysis of the implementation of risk management follows the stages of the risk management process. BPRS HIK Parahyangan's understanding of risk management and its implementation.The research results show the fact that in the year period studied, namely 2020-2022, BPRS HIK Parahyangan has implemented risk management and risk mitigation well. The risk management process is understood and implemented by BPRS HIK Parahyangan, always applying the principle of prudence in providing financing and focusing on clients who have a proven track record. So that BPRS HIK Parahyangan can maintain healthy financing quality with a controlled problem financing ratio.
The Influence of Transparency and Accountability on Muzakki's Trust in Baznas Malang Istutik, Istutik; Wachid, Nahdliah Mafaza; Tuakia, Hedher
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v6i1.2021

Abstract

This study aims to analyze the effect of transparency and accountability on the trust of muzakki in distributing zakat through BAZNAS Malang City. The type of research used is quantitative, with primarydata collection through distributing questionnaires. The study population consisted of muzakki who distributed their zakat to BAZNAS Malang City during 2022, with a total of 214 people. Determination of the number of samples using the Slovin formula, obtained a sample of 68 respondents. Data analysis was carried out using multiple linear regressions to test the effect of transparency and accountability variables on muzakki trust. The results showed that transparency and accountability had a positive and significant effect on muzakki trust in distributing zakat through BAZNAS Malang City. The Adjusted R-square value obtained was 0.713 indicating that 71.3% of the variation in muzakki trust can be explained by the transparency and accountability variables. This finding emphasizes the importance of BAZNAS Malang City to continue to maintain and improve the level of transparency and accountability in zakat management, as an effort to increase muzakki trust. Thus, it is hoped that the amount of zakat distribution from muzakki will increase, which in turn can have a positive impact on people in need, especially mustahiq.
Co-Authors Abdul Kadir Usri, Abdul Kadir Amin, Aminul Bunyamin Bunyamin Dwi Danesty Deccasari Isnaini Putri Rahmawati Istutik Lidia Andiani - STIE Malangkucecwara Malang Marli - - Muniroh, Muniroh Muslichah Muslichah N Y, Amelia Aurel Rina Irawati Sherly Hesti Erawati Siti Munfaqiroh Sonhaji Sonhaji Wachid, Nahdliah Mafaza