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All Journal Infestasi Neo-Bis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment Jurnal The Messenger Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Manajemen JIPkM Jurnal Pendidikan Sultan Agung Jurnal Akuntansi Kontemporer
Emi Rahmawati
Universitas Trunojoyo Madura
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Public Health Social Sciences Other

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Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya Arestanti, Martana Arrazaqu; Herawati, Nurul; Rahmawati, Emi
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.788 KB) | DOI: 10.18196/1201

Abstract

This study aims to examine the influence of individual factors (perception of the importance of ethical and social responsibility; machiavellianism; ethical reasoning) toward ethical decision making of tax consultants. This study used 50 tax consultants as the study samples in Tax Consultant Office in Surabaya. The method of data analysis using regression analysis. This study reveals perception of the importance of ethical and social responsibility have positive influence toward ethical decision making by tax consultant, machiavellianism have negative influence toward ethical decision making by tax consultant and ethical reasoning have positive imfluence toward ethical decision making. The implication of this study is a person who has a high perception of the importance of ethical and responsibility supporting that person to conduct ethical decision making. The General Director of Taxation or the official which is delegated in issuing tax practical license needed to conduct a machiavellianism trait test from tax consultant itself. Besides, it also takes to be ensured that the tax consultant who have had the licence is an individual who has a high moral maturity (post conventional stage), so that the possibilities will be less to approve the non-ethical act and more independent in decision making which is related to ethical dilemma.
MENGUAK SISI KETIDAKSERAGAMAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI OLEH BENDAHARAWAN DAN REKANAN PEMERINTAH Dwi Andriani; Emi Rahmawati
Riset Akuntansi Keuangan Vol 2, No 2 (2017): RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v2i3.499

Abstract

Penelitian ini bertujuan untuk menelaah pemaknaan atau pandangan para aktor terkait penunjukan Bendahara sebagai pemungut Pajak Pertambahan Nilai untuk menguak ketidakseragaman praktik pemungutan Pajak Pertambahan Nilai. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan fenomenologi interpretif. Informan penelitiannya adalah Bendahara Pengeluaran Universitas Trunojoyo Madura, Rekanan-rekanan yang bertransaksi dengan instansi Pemerintah serta Account Representative di Kantor Pelayanan Pajak. Penelitian ini dilaksanakan selama 2 bulan, yaitu mulai bulan Februari hingga bulan April 2015. Oleh karena itu ketentuan perpajakan  yang digunakan sebagai alat analisis dalam penelitian ini adalah ketentuan yang berlaku pada saat kasus tersebut terjadi. Sumber data yang digunakan adalah wawancara terstruktur dan tidak terstruktur, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa faktanya di lapangan ternyata masih masih banyak Rekanan Pemerintah yang tidak tahu dan tidak paham tentang fungsi penunjukan Bendaharawan, Penerbitan Faktur, Surat Setoran Pajak serta Pembayaran pada Rekanan tidak sesuai dengan aturan yang berlaku.
APAKAH METODE KASUS EFEKTIF SEBAGAI ALAT PEMBELAJARAN PERPAJAKAN? Emi Rahmawati; Adi Dermawan Ervanto
Neo-Bis Vol 11, No 2 (2017): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v11i2.3360

Abstract

Penelitian ini bertujuan untuk meneliti lebih lanjut terkait dengan penerapan metode pembelajaran aktif berbasis kasus dalam mata kuliah perpajakan dan persepsi mahasiswa setelah mengadopsi strategi pembelajaran berbasis kasus pada mata kuliah perpajakan. Pendekatan penelitian ini adalah kuantitatif yang mengeksplorasi tingkat pemahaman mahasiswa pada mata kuliah perpajakan. Terdapat dua kelompok yang diamati yaitu kelompok pengendali (kontrol) dan kelompok yang diberi treatment. Pembelajaran berbasis kasus untuk mata kuliah perpajakan diterapkan pada mahasiswa akuntansi di program studi akuntansi Fakultas Ekonomi Universitas Trunojoyo Madura semester Genap Tahun Ajaran 2016/2017. Sampel dalam penelitian ini diperoleh dengan metode convenience sampling. Kuesioner digunakan untuk menyelidiki sikap/persepsi mahasiswa/i terhadap pengalaman belajar mereka. Hasil penelitian menunjukkan bahwa strategi pembelajaran berbasis kasus pada mata kuliah perpajakan belum efektif dalam meningkatkan pemahaman mahasiswa dalam proses belajar mengajar. Namun persepsi mahasiswa/i terhadap strategu pembelajaran berbasis kasus pada mata kuliah perpajakan menunjukkan bahwa sebagian besar mahasiswa/i (di atas 84%) mempersepsikan bahwa strategi kasus memang meningkatkan pembelajaran dan tingkat penerimaan afektif dari kelas yang menerapkan metode kasus tinggi (diatas 73%).
Analisis Niat Pembelian Ulang E-Commerce Mobile Dengan Pendekatan Technology Acceptance Model (TAM) Widarto Rachbini; Fahruddin Salim; Marissa Grace Haque; Emi Rahmawati
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 5 No. 3 (2019): JABM Vol. 5 No. 3, September 2019
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.5.3.530

Abstract

This research aims to test several antecedents as trust, risk, credibility, internet use, and those impact on intention for online transactions via e-commerce mobile platform and Technology Acceptance Model. The research integrated the Technology Acceptance Model (TAM) with four main constructs, namely internet use, trust, credibility, and risk, which is very important to predict individual acceptance of online transactions. Research methods were using structural equation model analysis (SEM), path analysis, and confirmatory factor analysis (CFA) of AMOS 24.0 to examine all the hypotheses, reliability, and validity for each indicator or measuring instrument. The research findings show that credibility and trust played an important role in online transaction acceptance in the e-commerce industry. Furthermore, the findings consistently supported previous studies of TAM where perceived ease of use and perceived usefulness played a role in both directly and indirectly on repurchase intention of mobile e-commerce platform. This study implied that e-commerce players must pay attention to simplifying the customer journey. Another implication was to communicate the credibility and trust aspects to the consumers. Thus the customers could understand and could be convinced that mobile e-commerce platforms are credible shopping market.Keywords: technology acceptance model, electronic transaction, intention, credibility, trustAbstrak: Penelitian ini bertujuan menguji beberapa anteseden seperti kepercayaan, resiko, kredibilitas, internet use, dan pengaruhnya terhadap niat bertransaksi ulang secara online dalam e-commerce mobile platform dengan pengujian melalui model penerimaan teknologi. Penelitian ini mencoba mengintegrasikan model penerimaan teknologi (Technology Acceptance Model (TAM) dengan empat konstruk, yaitu internet use, kepercayaan, kredibilitas, dan risiko yang diduga sangat penting dalam memprediksi penerimaan individu atas transaksi online. Metode penelitian menggunakan teknik analisis structural equation model (SEM) dan analisa jalur serta confirmatory factor analysis (CFA) melalui AMOS 24.0 untuk menguji hipotesis, reliabilitas, dan validitas masing-masing indikator atau alat ukur yang digunakan. Temuan dalam penelitian ini menunjukkan bahwa kepercayaan dan kredibilitas memainkan peran penting dalam penerimaan transaksi online pada industri e-commerce. Selain itu, hasil penelitian ini konsisten mendukung beberapa penelitian terdahulu terkait dengan TAM di mana kemudahan penggunaan (perceived ease of use) dan kegunaan (perceived usefulness) berperan baik secara langsung maupun tidak langsung terhadap niat pembelian ulang pada e-commerce mobile platform. Penelitian ini pun tentunya memiliki sejumlah implikasi manajerial di mana para praktisi e-commerce harus memberikan perhatian lebih pada penyederhanaan customer journey dan mampu mengkomunikasikan aspek kredibilitas dan kepercayaan dengan baik ke consumer market agar mampu dipahami dan dapat meyakinkan konsumen atau pelanggan bahwa e-commerce mobile platform merupakan tempat berbelanja yang kredibel (dapat dipercaya).Kata kunci: model penerimaan teknologi, transaksi elektronik, niat beli, kredibilitas, kepercayaan
Analisis Persepsi Wajib Pajak dan Implementasi Undang-Undang Cipta Kerja Segmen Kemudahan Berusaha Bidang Perpajakan Imam Agus Faisol; Emi Rahmawati
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.14616

Abstract

This study aims to analyze the implementation and perception of taxpayers in utilizing tax facilities according to the work copyright law. This research uses a qualitative method with a case study approach. The results indicate that the policy of relaxing input tax crediting rights for taxable entrepreneurs benefits taxpayers. However, there is a need for synergy between tax authorities and business actors. Delivery of coal categorized as taxable goods has the potential to reduce revenue because coal as an export item and export activity is subject to a 0% tariff. Including the buyer's identification number on the e-invoice provides a sense of fairness for all taxpayers, especially entrepreneurs. Exemption from the imposition of Income Tax on dividends to increase investment funding and assist the recovery of the national economy. Legal aspects of general provisions and taxation procedures, implementation of a five-year policy, no tax assessments are issued, tax returns (SPT) are certain except for committing tax crimes and issuing tax invoices with an expiration date of five years. Penelitian ini bertujuan untuk menganalisis implementasi dan persepsi wajib pajak dalam memanfaatkan fasilitas perpajakan sesuai undang-undang cipta kerja. Riset ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa kebijakan relaksasi hak pengkreditan pajak masukan bagi pengusaha kena pajak memberikan manfaat bagi wajib pajak meskipun perlu sinergi antara otoritas pajak dan pelaku usaha. Penyerahan batu bara yang terkategori sebagai barang kena pajak berpotensi menurunkan pendapatan karena batu bara sebagai barang ekspor dan aktivitas ekspor dikenakan tarif 0%. Pencantuman nomor induk kependudukan pembeli di e-faktur memberikan rasa adil bagi semua wajib pajak khususnya para pengusaha. Pembabasan pengenaan Pajak Penghasilan atas dividen untuk meningkatkan pendanaan investasi serta dapat membantu pemulihan perekonomian nasional. Aspek undang-undang ketentuan umum dan tata cara perpajakan, pengimplementasian kebijakan lima tahun tidak diterbitkan surat ketetapan pajak, surat pemberitahuan (SPT) menjadi pasti kecuali, melakukan tindak pidana perpajakan serta penerbitan surat tagihan pajak masa daluwarsa selama lima tahun.
PENDAMPINGAN PENGISIAN DAN PELAPORAN SURAT PEMBERITAHUAN (SPT) MELALUI E-FILING DI UNIVERSITAS TRUNOJOYO MADURA Nurul Herawati; Khy’sh Nusri Leapatra Chamalinda; Emi Rahmawati; Imam Agus Faisol; Lyna Latifah; Sudarwati Sudarwati; Titiek Puji Astuti
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 1, No 2 (2021): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.779 KB) | DOI: 10.47232/jipkm.v1i2.113

Abstract

Permasalahan setiap tahun yang dihadapi oleh wajib pajak khususunya karyawan di Universitas Trunojoyo Madura (UTM) saat melaporkan surat pemberitahuan (SPT) adalah menginput data penghasilan, bukti potong, harta, dan hutang ke e-filing. Solusi yang diberikan oleh Tax Center Fakultas Ekonomi dan Bisnis UTM yaitu dengan menyelenggarakan pendampingan pengisian dan pelaporan SPT Tahunan melalui e-filing. Tujuan kegiatan adalah untuk membantu dan mendampingi pegawai UTM dalam mengisi dan melaporkan SPT Tahunannya. Metode pengabdian yang dilaksanakan adalah dengan pendampingan dan konsultasi selama periode 4 Januari sampai 31 Maret 2021. Hasil kegiatan pengabdian masyarakat ini adalah para wajib pajak di UTM dapat mengisi dan melaporkan SPT Tahunannya dengan benar dan tepat waktu. Selain itu, aktivitas pendampingan ini juga memberikan wawasan dan edukasi tentang pentingnya melaporkan SPT Tahunan tepat waktu.   Kata Kunci: e-filing, SPT Tahunan, wajib pajak orang pribadi, pajak penghasilanAbstractThe problem that every year faced by taxpayers, especially employees at Trunojoyo Madura University (UTM) when reporting tax return (SPT) is to input income data, withholding evidence, assets, and debts into e-filing. The solution given by the Tax Center of the Faculty of Economics and Business UTM is by holding assistance in filling out and reporting the Annual notification letter through e-filing. The objective of this activity is to assist and advise UTM employees in filling out and reporting their annual tax returns. The method of community service implementation is with assistance and consultation during the period from January 4 to March 31, 2021. The result of this community service activity is that taxpayers at UTM can fill out and report their annual tax returns correctly and on time. Moreover, this mentoring activity also provides insight and education about the importance of reporting Annual Tax Returns on time.Keywords: e-filing, Annual Tax Return (SPT), individual taxpayers, income tax
Analisis Kemampuan Matematis Mahasiswa pada Bilangan Kompleks Melalui Perspektif Barisan dan Deret Khoirunnisa, Hani; Rahmawati, Emi; Husein, Moch Ali; Mahmudah, Umi
Jurnal Pendidikan Sultan Agung Vol 4, No 2 (2024)
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jp-sa.v4i2.37746

Abstract

Masalah barisan sebenarnya sudah sejak zaman Yunani kuno muncul sebagai salah satu masalah yang menarik perhatian. konsep barisan yang kita kenal dalam matematika mulai banyakdibicarakan orang, yaitu sejak seorang ahli filsafat Yunani yang bernama Zeno mengemukakan suatu krisis dalam matematika. Penelitian ini bertujuan untuk mendeskripsikan pemahamanmahasiswa Tadris Matematika UIN K. H Abdurrahman Wahid terhadap konsep bilangan kompleks dalam konteks barisan dan deret. Pendekatan yang digunakan adalah metode kuantitatif dengan teknik analisis literatur sebagai cara untuk mengumpulkan data. Populasi yang diteliti adalah mahasiswa Tadris Matematika UIN K. H Abdurrahman Wahid. Hasil dari penelitian ini menyimpulkan tingkat pemahaman mahasiswa terhadap bilangan kompleks dalam perspektif barisan dan deret.
Online Meal Delivery In Indonesia: Factors Impacting Consumer Persuasion Widarto Rachbini; Tiolina Evi; Harimurti Wulandjani; Suyanto; Emi Rahmawati
Jurnal Manajemen Vol. 28 No. 1 (2024): February 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v28i1.1771

Abstract

This study empirically examines the impact of price-savings orientation on utilitarian and hedonic app browsing, as well as the influence of utilitarian app browsing, hedonic app browsing, and social influence on consumer persuasion within the Indonesian online meal delivery app context. Primary data was collected through online questionnaires distributed via Google Forms, utilising purposive sampling criteria explicitly targeting users who had conducted transactions on these platforms. The analysis employed the Structural Equation Model (SEM) with Smart PLS software, revealing significant findings. Price-savings orientation positively affected utilitarian and hedonic app browsing, while utilitarian app browsing and social influence significantly influenced consumer persuasion. Implications suggest that future online meal delivery platform development and marketing should prioritise pricing and social influence. Subsequent research should extend this framework to other digital-based business sectors, focusing on a more diverse range of productive-age respondents.
Marketing Communications Across Generations: Insight from Indonesia’s Online Marketplaces Rachbini, Widarto; Anggraeni, Diana; Badari Burhan, Ahmad; Sovianti, Rina; Rahmawati, Emi
Jurnal The Messenger Vol. 17 No. 1 (2025): January-April
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/themessenger.v17i1.11832

Abstract

This study explores the complex dynamics of online consumer behavior in Indonesia's online marketplaces, particularly focusing on how hedonic and utilitarian browsing, alongside electronic word-of-mouth (eWOM), impact e-satisfaction and e-loyalty. Grounded in theoretical frameworks like the Technology Acceptance Model (TAM), Expectancy-Disconfirmation Model (EDM), and Social Influence Theory (SIT), the research investigates the varying behaviors across different age groups—Millennials, Generation X, and Baby Boomers. Using a quantitative approach, data was collected via online surveys targeting active marketplace users. The findings reveal distinct generational responses: Millennials and Generation X exhibit stronger associations between browsing behaviors and positive electronic outcomes, such as e-satisfaction, eWOM, and e-loyalty, compared to Baby Boomers. The study underscores the role of marketing communications in fostering positive consumer experiences, highlighting that tailored, segment-specific strategies are essential for improving brand loyalty. Millennials are more influenced by personalized and engaging content, while Generation X values practicality and reliability, and Baby Boomers prioritize trust and customer service. This research provides empirical insights into how businesses can leverage marketing communications to enhance consumer satisfaction and loyalty. The study also offers practical recommendations for businesses to optimize their strategies in Indonesia’s competitive online marketplace by addressing the unique preferences of different generational cohorts. Future research should investigate additional factors influencing consumer behavior and evaluate the long-term effectiveness of segment-specific marketing approaches.
PROPERTI DETERMINAN NILAI PERUSAHAAN DAN REAL ESTATE PADA PERIODE GENCARNYA PEMBANGUNAN INFRASTRUKTUR Fajarnia, Riza; Rimawati, Yuni; Rahmawati, Emi
Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v11i2.2081

Abstract

This research aims to obtain empirical evidence about the determinant of firm value property and real estate in the period of incessant infrastructure development. Independent variables used in this research were capital structure as measured by debt to equity ratio (DER), investment opportunity set measured by the market to book ratio (MBA), liquidity measured by the current ratio (CR), and profitability measured by return on equity (ROE). The dependent variable was firm value measured by the price to book value (PBV). Control variable was the size of the firm. The population used in this research are property and real estate companies listed Indonesian Stock Exchange in period 2014-2016. Sample collected using purposive sampling method. The total of 33 companies was determined as the sample during 2014-2016. The method of analysis of this research using multiple linear regression. The result showed that investment opportunity set and profitability has a positive influence on the firm value, and capital structure and liquidity has no effect on the firm value. While the size of the firm as a control variable has a significant positive influence on the firm value.
Co-Authors Adi Dermawan Ervanto Anggraeni, Diana Badari Burhan, Ahmad Dwi Andriani Fahruddin Salim Fajarnia, Riza Harimurti Wulandjani Husein, Moch Ali Imam Agus Faisol Imam Agus Faisol Khoirunnisa, Hani Khy’sh Nusri Leapatra Chamalinda Lyna Latifah Marissa Grace Haque Martana Arrazaqu Arestanti, Martana Arrazaqu Nurul Herawati Sovianti, Rina Sudarwati Sudarwati Suyanto Suyanto Tiolina Evi Titiek Puji Astuti Umi Mahmudah Widarto Rachbini Yuni Rimawati