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All Journal Owner : Riset dan Jurnal Akuntansi 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 JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) 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) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan 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 Dentistry 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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Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement Yanto, Alif Faruqi Febri; Izzalqurny, Tomy Rizky; Ilhamy, Mochammad
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10851

Abstract

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears.
Data House: Digitalization Profile and Dynamics Population Wonorejo with Website Development for Support Becoming a Smart Village Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2402

Abstract

Purpose: This project aims to develop and implement a web-based information system in Wonorejo Village to address inefficiencies in administrative processes and limitations in digital access for both village officials and the community. The research explores the importance of digital transformation in village administration and its potential to improve public services. Method: A participatory approach was used, including direct observation and Focus Group Discussions (FGD) with village officials. Website development was carried out to support administrative functions, followed by training sessions for the village officials. Data was collected through pre- and post-training surveys to measure improvements in efficiency and digital literacy. Practical Application: The results of the community service show that implementing the website increased administrative efficiency, reduced service time, and expanded access to information for the public. Conclusion: The web-based information system successfully improved administrative efficiency and enhanced the digital literacy of village officials. These findings reinforce the role of technology in strengthening village governance and demonstrate potential for replication in other rural areas.
Assistance in Organic Waste Management Using Maggots, Biopores, and Composters in Jatirejoyoso Village Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Pahrany, Andi Daniah; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2408

Abstract

Purpose: Jatirejoyoso Village in Kepanjen Subdistrict struggles with organic waste management due to its proximity to a market and extensive agricultural activities. This community service program aims to revolutionize waste management by introducing maggot cultivation, biopore holes, and composters within a circular economy framework. The goal is to enhance the community's capacity to manage waste efficiently, reduce pollution, and create new economic opportunities through the production of maggots, fertilizers, and compost. Method: The project started with field observations and a Forum Group Discussion (FGD) to identify needs and strategies. Continuous training and assistance were provided in maggot cultivation, biopore creation, and composting, with Standard Operating Procedures (SOPs) involving farmer groups and the village community. Practical Application: Key technologies implemented include maggot cultivation for high-quality animal feed, biopore holes to support waste management and improve soil absorption, and composters to produce organic fertilizers. Conclusion: The program successfully reduced organic waste and boosted the community’s economic well-being, equipping them with the skills to manage waste sustainably, benefiting both the environment and the local economy.
PENGEMBANGAN PROFIL DIGITAL DESA GAJAHREJO SEBAGAI BRANDING DESA WISATA Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Sulistyorini, Anita; Ferdiansyah, Rifaldy Adinandra
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1874

Abstract

Gajahrejo Village in Gedangan District, Malang Regency, has great tourism potential with six attractive beaches and coban. However, the challenges in promoting the tourism potential of this village are still significant, especially due to limited access to digital technology and internet infrastructure. The purpose of this community service is to develop tourism content in Gajahrejo Village, thus developing a digital profile as a branding strategy for tourist villages is expected to increase the visibility of Gajahrejo Village among domestic and international tourists. This community service was carried out in Gajahrejo Village, Gedangan, Malang Regency, from April to October 2024. The methods of this community service are developing digital content, training the community in managing social media, and creating an official village website and social media accounts. The results of this community service show a significant increase in digital interaction and tourist awareness of Gajahrejo Village. Through a sustainable digital-based branding strategy, Gajahrejo Village has the potential to become a leading tourist destination in Malang Regency.
Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables Yanto, Alif Faruqi Febri; Pranoto, Soeparlan; Suhartini, Dwi
EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : 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.
Sosialisasi Pengolahan Sampah Organik dengan Maggot di Desa Jatirejoyoso Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Pahrany, Andi Daniah; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4644

Abstract

Pengelolaan sampah organik merupakan tantangan besar di banyak desa, termasuk Desa Jatirejoyoso, di mana sampah organik dibiarkan menumpuk tanpa pengelolaan yang memadai, menyebabkan pencemaran lingkungan dan potensi masalah kesehatan. Untuk mengatasi masalah ini, program pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan masyarakat tentang teknologi maggot sebagai solusi pengelolaan sampah organik. Program ini dilaksanakan melalui serangkaian kegiatan termasuk sosialisasi, pelatihan, dan evaluasi yang berlangsung dari Juli hingga Agustus 2024. Sosialisasi dilakukan dengan melibatkan 40 peserta dari masyarakat desa. Materi pelatihan meliputi teori dan praktik budidaya maggot, mulai dari pemilihan sampah organik, pembuatan media budidaya, hingga perawatan maggot. Hasil survei dan wawancara menunjukkan peningkatan pengetahuan peserta tentang maggot dari 20% sebelum sosialisasi menjadi 80% setelah sosialisasi. Demonstrasi praktik mendapatkan tanggapan positif dan dianggap sangat membantu dalam memahami penerapan teknik. Observasi pasca-implementasi menunjukkan bahwa beberapa peserta telah mulai menerapkan teknik budidaya maggot secara mandiri di rumah mereka. Hasil awal menunjukkan pengurangan volume sampah organik dan produksi pupuk organik yang bermanfaat. Program ini tidak hanya berhasil meningkatkan kesadaran dan pengetahuan masyarakat tentang teknologi maggot, tetapi juga memberikan manfaat lingkungan dan ekonomi yang signifikan
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.
Kepatuhan Pajak Bumi dan Bangunan: Mengkaji Kepercayaan dan Transparansi Yanto, Alif Faruqi Febri; Rahmawati, Apriana; Firdaus, Mohammad Iqbal
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4180

Abstract

This research aims to obtain empirical evidence regarding the influence of trust and the level of transparency on the level of compliance of Land and Building Taxpayers. The implementation of this research involved land and building tax payers in Paser Regency as research subjects. The population in this study was 97.504 taxpayers with the convenience sampling method used to select 100 respondents as the research sample. Data was collected through the use of a questionnaire and then using multiple linear regression techniques. Based on the results of the analysis, it can be concluded that trust, transparency and the application of sanctions have a positive effect on the level of taxpayer compliance.Keywords: Tax compliance; Trust; Transparency
Pengaruh Love of money dan Financial distress terhadap Kepatuhan Pajak UMKM: Moderasi Pemeriksaan Pajak Nauticia Endita Digtama Putri; Alif Faruqi Febri Yanto
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3482

Abstract

Malang City is one of the regions experiencing MSME tax non-compliance, as reflected in various cases such as tax arrears, “ghosting” restaurants, manipulation of the e-tax system, and engineered turnover reporting to reduce tax burdens. This study aims to examine the effect of love of money and financial distress on tax compliance among MSME taxpayers, as well as to analyze the moderating role of tax audits in these relationships. The population of this study consists of MSMEs registered as taxpayers in Malang City. This study employs a non-probability sampling technique using purposive sampling with specific criteria, resulting in a minimum sample of 115 respondents. Primary data were collected through structured questionnaires using a Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS to evaluate both direct and moderating effects. The results indicate that love of money has a negative and significant effect on tax compliance. Financial distress also negatively and significantly affects tax compliance. However, tax audits are not able to moderate the relationship between love of money and tax compliance, nor between financial distress and tax compliance. This study concludes that internal psychological and financial factors play an important role in influencing MSME tax compliance, while tax audits have not been effective in moderating these relationships. This study highlights the dominant role of internal factors in MSME tax compliance and the limited effectiveness of tax audits, emphasizing the need for behavioral approaches, education, and financial support policies.
Deteksi Fraud Heptagon dalam Mengungkap Determinan Tax Evasion: Analisis Konfiguratif dalam Perspektif Behavioral Accounting Alif Faruqi Febri Yanto; Mohamad Nazril Ilham; Selma Putri Safira
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8664

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Fraud Heptagon terhadap perilaku tax evasion pada wajib pajak badan yang terdaftar di KPP Pratama di lingkungan Kantor Wilayah Direktorat Jenderal Pajak (DJP) Jawa Timur I. Penelitian ini dilatarbelakangi oleh penurunan rasio pajak Indonesia menjadi 9,31% pada tahun 2025, yang mengindikasikan masih kuatnya praktik ketidakpatuhan pajak dan tax evasion. Teori Fraud Heptagon digunakan untuk menjelaskan pengaruh faktor perilaku, psikologis, dan kemampuan teknis terhadap tax evasion. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan data primer yang dikumpulkan melalui kuesioner yang disebarkan kepada 100 responden yang dipilih menggunakan teknik simple random sampling. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa rasionalisasi, kapabilitas, dan keserakahan berpengaruh positif dan signifikan terhadap tax evasion, sedangkan tekanan berpengaruh negatif dan signifikan. Sementara itu, peluang, sikap, arogansi, dan ketidaktahuan tidak berpengaruh signifikan terhadap tax evasion. Keserakahan diidentifikasi sebagai faktor paling dominan yang memengaruhi perilaku tax evasion. Nilai R-square sebesar 0,637 menunjukkan bahwa model mampu menjelaskan 63,7% variasi dalam perilaku tax evasion. Penelitian ini menyimpulkan bahwa tax evasion lebih dipengaruhi oleh motivasi keuntungan, pembenaran moral, dan kapabilitas teknis dibandingkan faktor situasional maupun psikologis lainnya. Temuan ini memberikan implikasi praktis bagi otoritas pajak untuk memperkuat pengawasan berbasis perilaku serta mengembangkan strategi pencegahan tax evasion yang lebih komprehensif.
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 Mohamad Nazril Ilham Nabilla Carissa Ratnadewati Nabilla Carissa Ratnadewati Nauticia Endita Digtama Putri Rida Perwita Sari Rizky Prasetya Selma Putri Safira Soeparlan Pranoto, Soeparlan Tomy Rizky Izzalqurny