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All Journal Jurnal Analisa Akuntansi dan Perpajakan Jurnal EK dan BI BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Pengabdian Masyarakat: BAKTI KITA Basic and Applied Accounting Research Journal
Moh Ali Wafa
Universitas Islam Darul Ulum Lamongan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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DETERMINAN KEPATUHAN WAJIB PAJAK PEGAWAI NEGERI SIPIL (PNS) DI KECAMATAN SUGIO LAMONGAN Siti Shoimah; Martha Laila Arisandra; Moh. Ali Wafa
BBM (Buletin Bisnis & Manajemen) Vol 9, No 01 (2023): Vol. 09 No. 01, Tahun 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v9i01.548

Abstract

 This research aims to determine the Taxpayer Compliance (religiosity, tax sanctions, tax knowledge, fiscal services and tax amnesty. This research was analytical research with a quantitative approach. The    population of this research is the taxpayer of Persons who work as civil servants in Sugio district of Lamongan district. Sampling technique using sampling quota which amounted to 32 respondents, with data collection techniques using questionnaires. The collected data was analyzed using SPSS program version 25 with multiple linear regression analysis. The results of this study indicate that: (1) there is no effect of tax levy sanction on taxpayer compliance indicated by the value of t value of 0.269 and significance value 0.769, (2) there is no influence of tax knowledge variable on taxpayer compliance indicated by t value of 1.054 and significance value of 0.299, (3) there is the effect of tax service variable on taxpayer compliance indicated by the value of t count of 4.205 and the significance value of 0.000, (4) there is no effect of tax amnesty variable on taxpayer compliance is indicated with t value equal to -0.553 and a significance value of 0.584.Keywords: tax sanctions, religiosity, fiscal service, tax amnesty and taxpayer compliance 
PENGARUH SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE TERHADAP AUDIT JUDGMENT Novi Darmayanti; Moh. Ali Wafa; A. Manaf Dientri; Rindang Nur Anggraeni
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 1 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.123 KB) | DOI: 10.25139/jaap.v7i1.5955

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Self Efficacy, Goal Orientation Dan Obedience Pressure Terhadap Audit Judgment. Populasi dalam penelitian ini merupakan Inspektorat Kabupaten Lamongan Bojonegoro. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sampling jenuh. Teknik pengumpulan data dalam penelitian ini dengan menyebar kuesioner kepada responden. Kuesioner yang dibagikan sebanyak 50 kuesioner dengan tingkat pengambilan 46 kuesioner atau 92% dari total keseluruhan kuesioner yang dikirim. Data tersebut di analisis dengan menggunakan metode regresi linier berganda dan diolah dengan program SPSS Versi 25. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa Self Efficacy, Goal Orientation secara parsial berpengaruh positif dan signifikan terhadap kualitas auditor tetapi untuk variabel Obedience Pressure tidak berpengaruh signifikan terhadap kualitas auditor. Self Efficacy, Goal Orientation dan Obedience Pressure secara simultan mempunyai pengaruh positif terhadap Audit Judgment. Kata kunci : Audit Judgment, Self Efficacy, Goal Orientation dan Obedience Pressure
Accountability Analysis of Village Fun Management and Village Development to Allocation of Village Funds Moh. Ali Wafa; Isnaini Anniswati Rosyida; Istifak Iyatus Sholikha
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.05

Abstract

This study aims to determine and describe the Accountability of Village Fund Management and Village Development in the Allocation of Village Funds Mrutuk, Widang District, Tuban Regency which includes (1) Planning, (2) Implementation, (3) accountability. The method used in this study is a qualitative descriptive method. The technique used in collecting data through interviews and direct observation of the object. This research shows that at the planning, implementation, accountability, and development stages, the telash is in accordance with the applicable procedures and the management has been carried out in an accountable manner. The results of this study indicate that the management of Village Finance in general is that the management of Village Finance has achieved accountability. In addition, there is still a need for intensive village assistance from the local government in helping villages to realize village financial management accountability.
PENDAMPINGAN DAN PELATIHAN PENGELOLAAN KEUANGAN SEDERHANA DI MA ROHMATUL UMMAH KARANGANOM KECAMATAN KARANGBINANGUN KABUPATEN LAMONGAN Moh Ali Wafa; M. Hafidh Nashrullah; Moh. Azus Shony Azar; Ahmad Fathur Rozi
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 4 No 1 (2023): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v4i1.4783

Abstract

The implementation of this service is carried out at the Rohmatul Ummah Karanganom Karangbinangun Lamongan Islamic High School on March 1-30 2023, which aims to assist Madrasah in structuring madrasah financial management by making simple financial reporting (Excel) in financial reporting and carrying out assistance in carrying out recording of financial receipts and expenditures by using simple computerized reporting, it is hoped that the preparation of financial reports can be accurate and timely and accountable, in order to support the arrangement of adequate and transparent madrasah financial management. The method used is to form Focus Group Discussions (FGD), outreach and training related to effective financial management and the application of technology-based financial management. The results obtained in this service are the procurement of computerized technology-based programs (excel programs). The results of this service are able to improve the ability of Madrasah/partners to manage finances effectively. Madrasah / Partners can apply the concept of financial reporting and can prepare financial reports that are accountable and timely according to their needs. Keywords: Financial Management, Record keeping and bookkeeping ABSTRAK Pelaksanaan Pengabdian ini dilakukan di MA Rohmatul Ummah Karanganom Karangbinangun Lamongan pada 1-30 Maret 2023, yang bertujuan untuk membantu Madrasah dalam penataan pengelolaan keuangan madrasah dengan cara membuatkan pelaporan keuangan sederhana (Excel) dalam pelaporan keuangan dan melaksanakan pemdampingan dalam melaksanakan pencatatan penerimaan dan pengeluaran keuangan dengan menggunakan pelaporan sederhana dengan komputerisasi, yang diharapkan penyusunan laporan keuangan bisa akurat dan tepat waktu serta akuntabel , guna mendukung penataan pengelolaan keuangan madrasah yang memadai dan transparan Metode yang digunakan adalah membentuk Focus Group Discussion (FGD), sosialisasi dan pelatihan terkait dengan pengelolaan keuangan yang bagus dan pengaplikasian pengelolaan keuangan berbasis teknologi. Hasil yang didapatkan pada pengabdian ini adalah pengadaan program berbasis teknologi komputerisasi (program excel). Hasil dari pengabdian ini mampu meningkatkan kemampuan Madrasah/mitra dalam mengelola keuangan yang efektif. Madrasah /Mitra dapat menerapkan konsep pelaporan keuangan serta dapat Menyusun laporan keuangan yang akuntabel dan tepat waktu sesuai dengan kebutuhannya. Kata Kunci: Pengelolaan Keuangan, Pencatatan dan pembukuan
DAMPAK PENGETAHUAN KEUANGAN, SIKAP KEUANGAN DAN PENGENDALIAN DIRI TERHADAP PERILAKU KEUANGAN PEDAGANG IKAN DIPASAR BLAWI KARANGBINANGUN LAMONGAN Moh. Ali Wafa; Moh. Azus Shony Azar
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 1 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i1.1416

Abstract

The development of information that causes consumptive behavior so that consumers equate market prices with prices at cheaper online shops that occur with increased competition between traders so that traders are required to have good financial behavior amidst competition, consumptive, and technological developments.This study aims to examine the effect of financial knowledge, financial attitudes, and self-control variables on financial behavior variables. The population in this study were the market traders of Blawi Karangbinangun Lamongan. The sample selection in this study used a non-probability sampling technique, especially sensus sampling, which consisted of 92 fish seller and the data came from respondents by distributing questionnaires. The method used is multiple linear regression analysis.The results of this study indicate that financial knowledge has a positive and significant effect on financial behavior variables, financial attitudes have a positive and significant influence on financial variables, and self-control has a positive and significant effect on financial variables. Financial knowledge, financial attitudes, and self-control simultaneously affect financial behavior.
Co-Authors A. Manaf Dientri Isnaini Anniswati Rosyida Istifak Iyatus Sholikha Martha Laila Arisandra, Martha Laila Moh. Azus Shony Azar Moh. Azus Shony Azar Muhammad Hafidh Nashrullah Novi Darmayanti Rindang Nur Anggraeni Rozi, Ahmad Fathur Siti Shoimah