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All Journal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Proaksi Jurnal Akuntansi Bisnis Jurnal Abdi Insani Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Society: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Majalah Ilmiah Dinamika Administrasi (MIDA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Realible Accounting Journal
Alif Faruqi Febri Yanto
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables Alif Faruqi Febri Yanto; Soeparlan Pranoto; Dwi Suhartini
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p48-58

Abstract

This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.
MODERASI PREFERENSI RISIKO PENGARUH PEMERIKSAAN PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Alif Faruqi Febri Yanto; Rida Perwita Sari
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2046

Abstract

The percentage of individual taxpayer compliance both as a whole and non-employees and employees in 2018-2020 has decreased in the implementation of taxpayer compliance so that an evaluation must be carried out both in terms of policies and services. This study aims to obtain empirical evidence of the direct effect of taxpayer compliance which is influenced by tax audits and tax services and the moderating effect of risk preferences on the relationship between tax audits and tax service services on taxpayer compliance. The Pratama Surabaya Mulyorejo Tax Service Office is the object to be researched. Individuals as subjects and population with the type of probability sampling and simple random sampling method as many as 87 respondents. Analysis based on components or commonly known as Generalized Structured Component Analysis (GeSCA) is the analytical technique used in this research. The results of the output in the study explain that there is empirical evidence of taxpayer compliance which is directly influenced by tax audits and tax service services. Risk preferences can moderate the effect of tax audit on taxpayer compliance. Keywords: Tax audit, tax service, risk preference and taxpayer compliance
PENGARUH PENERAPAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD (Studi Empiris Pada Dinas Pendidikan Kabupaten Pasuruan) ALIF FARUQI FEBRI YANTO
Majalah Ilmiah Dinamika Administrasi (MIDA) Vol 20, No 1 (2023): Majalah Ilmiah Dinamika Administrasi (MIDA)
Publisher : Fakultas Ilmu Sosial Dan Politik, Universitas Wijayakusuma Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56681/da.v20i1.70

Abstract

This study aims to analyze empirical evidence of the effect of the whistleblowing system on the relationship between acts of fraud. Data collection was carried out by distributing questionnaires to Pasuruan Regency education office employees who had worked for more than 2 (two) years. Data analysis was carried out by simple linear regression analysis with the help of the SPSS 23 software program and the test results indicated that there was empirical evidence of the application of the whistleblowing system to the intensity of acts. This indicates that employees of the Pasuruan district education office who have high independence tend to pay attention to the existence of a whistleblowing system to prevent acts of fraud. Keywords: Whistleblowing system, fraud prevention
Pengaruh Penyuluhan Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Surabaya Mulyorejo: Pengaruh Penyuluhan Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Surabaya Mulyorejo Alif Faruqi Febri Yanto Yanto; Rida Perwita Sari
Realible Accounting Journal Vol. 1 No. 2 (2022): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.803 KB) | DOI: 10.36352/raj.v1i2.153

Abstract

Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh penyuluhan wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini menggunakan data primer dengan jenis penelitian kuantitatif. Sampel diambil dengan teknik insidental sampling yang termasuk dalam jenis non probability sampling, dengan jumlah sampel sebanyak 90 responden. Metode pengumpulan data yang terkait dengan masalah penelitian dilakukan menggunakan metode kuesioner tertutup dengan teknik analisis generalized structured component analysis atau analisis berbasis komponen. Hasil penelitian dari 90 responden menunjukkan bahwa kesadaran wajib pajak dan pelayanan perpajakan berpengaruh terhadap penerimaan pajak hal ini dapat dilihat dari hasil critical ratio > 1.96, masing-masing nilainya yaitu 2.92 > 1.96 dan 8.44 > 1.96.
Penerapan Sistem Akuntansi Keuangan Pemerintah Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah ALIF FARUQI FEBRI YANTO
Majalah Ilmiah Dinamika Administrasi (MIDA) Vol 20, No 2 (2023): Majalah Ilmiah Dinamika Administrasi (MIDA)
Publisher : Fakultas Ilmu Sosial Dan Politik, Universitas Wijayakusuma Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56681/da.v20i2.130

Abstract

This research aims to determine the influence of the Regional Financial Accounting System and Internal Control System on the Quality of Regional Government Financial Reports. This research uses a purposive sampling technique, the sample from this research was obtained from 47 financial employees of the Pasuruan district government. The analytical method for this research uses multiple linear regression analysis using the analysis tool, namely SPSS version 25. The results of the research show that the Regional Financial Accounting System variable influences the Positive Quality of Regional Government Financial Reports, Internal Control System has a positive effect on the Quality of Regional Government Financial Reports. Keywords; Financial Accounting System, Internal control system, quality of financial reports
Tax Counseling PP No. 23 of 2018 on UMKM Business Actors in Gunung Gangsir Village, Pasuruan Regency Alif Faruqi Febri Yanto; Apriana Rahmawati
Jurnal Pengabdian Masyarakat Vol 4 No 2 (2023): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v4i2.2001

Abstract

The aim is for UMKM to understand their tax obligations, namely registering, recording, calculating, depositing and reporting (5M) taxes as well as taking advantage of tax incentives provided by the government for business actors affected by the after Covid-19 pandemic. The incentive given to UMKM players is by reducing the PPh (Final PPh) rate to 0.5% of total turnover, in accordance with Government Regulation (PP) No. 23 of 2018. The method used in this activity is to create a Community Service (PKM) activity by providing online counseling regarding taxation (online system) to UMKM actors in Gunung Gangsir Village, Pasuruan Regency which includes the functions and obligations of taxation as well as a question and answer session. The results of this community service activity increase insight in the field of accounting which focuses on making simple financial reports, and how UMKM calculate their taxes according to tax regulations. Lack of understanding about taxation makes many UMKM ask how to register, record, calculate, pay and report (5M) their taxes.
DETERMINANTS OF FRAUDULENT FINANCIAL REPORTING IN MINING COMPANIES: PENTAGON THEORY FRAUD PERSPECTIVE Yanto, Alif Faruqi Febri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2937

Abstract

The purpose of this research is to find empirical evidence the influence of the fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance on Fraudulent Financial Statements. The research method used in this study is multivariate analysis using the Generalized Structured Component Analysis tool. The research population is manufacturing companies in the mining sector listed on the Indonesia Stock Exchange for the 2017-2021 period with a total sample of 60 companies. This study shows that pressure, opportunity and competence have a significant effect on fraudulent financial statements, while rationalization and arrogance have no significant effect on fraudulent financial statements.
THE INFLUENCE OF PROFESSIONAL COMMITMENT AND AUDIT EXPERIENCE ON EXTERNAL AUDITORS' ETHICAL DECISION MAKING IN PUBLIC ACCOUNTING OFFICE IN SURABAYA CITY Yanto, Alif Faruqi Febri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.583

Abstract

This research aims to examine the relationship between professional commitment, audit experience, and ethical decision making of external auditors in Surabaya, Indonesia. The study utilized a quantitative descriptive research design with purposive sampling of public accountants who have more than one year of experience and are entitled to sign accountants' reports. The Partial Least Square 3.0 analysis model was used to analyze the data. The findings of the hypothesis testing reveal that professional commitment and audit experience partially have a positive effect on the ethical decision-making of external auditors. The study highlights the importance of professional commitment and audit experience in shaping the ethical decision-making process of auditors.
Unlocking the Success of MSMEs in Digital Era: Shopee Digital Literacy Training, Form SDGs Number 8 Rahmawati, Apriana; Yanto, Alif Faruqi Febri; Firdaus, Mohammad Iqbal
Society : Jurnal Pengabdian Masyarakat Vol 3, No 3 (2024): Mei
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v3i3.405

Abstract

The aim is for MSMEs to understand the role of digital literacy on the Shopee platform. Providing this education is a form of Shopee's support for Sustainable Development Goals (SDGs) number 8, namely "Decent work and inclusive economic growth. This can also strengthen the ability of MSMEs to utilize digital technology to reach more customers, increase sales and develop their business. Supports the creation of new jobs and increases people's income in Gunung Gangsir Village.The method used in this activity is to create a Community Service (PKM) activity by providing counseling regarding the use of online technology (online system) to MSMEs in Gunung Gangsir Village, Pasuruan Regency. Community service activities in Gunung Gangsir Village through Shopee digital literacy education have provided many benefits for the village community. This activity is a real example of how digital technology can be used to improve community welfare and build a more advanced village.
RETRACTED: ENHANCING MANAGERIAL DECISIONS: THE ROLE OF ACCOUNTING PRACTICES AND E-COMMERCE IN MALANG'S MSMEs Febri Yanto, Alif Faruqi; Rahmawati, Apriana
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.5741

Abstract

RETRACTED: This article has been retracted due to issues that violate the research code of ethics 
Co-Authors AA Sudharmawan, AA Andi Daniah Pahrany Anita Sulistyorini Apriana Rahmawati Dwi Suhartini Ferdiansyah, Rifaldy Adinandra Firdaus, Moh. Iqbal Ilhamy, Mochammad Izzalqurny, Tomy Rizky Nabilla Carissa Ratnadewati Noriyah, Lailatun Usri Prasetya, Rizky Ratnadewati, Nabilla Carissa Rida Perwita Sari Rifaldy Adinandra Ferdiansyah Soeparlan Pranoto Tomy Rizky Izzalqurny