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All Journal IQTISHODUNA EL-MUHASABA El Dinar JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) Management and Economics Journal (MEC-J) J-MACC : Journal of Management and Accounting GEMA EKONOMI EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal E-Bis: Ekonomi Bisnis Telaah Bisnis Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Khidmah Nusantara IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Journal of Research on Community Engagement
Novi Lailiyul Wafiroh
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Islamic work ethics and accounting practices in Indonesia: a study on fraud Wuryaningsih, Wuryaningsih; Wafiroh, Novi Lailiyul
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2212

Abstract

Purpose – This research aims to examine the effect of attitudes and subjective norms on intentions to commit fraud in financial reports. Furthermore, this research also investigates the effect of Islamic work ethics (IWE) on fraudulent intentions in financial reports. Method – A quantitative research design was implemented, with primary data obtained from an online survey. The target population included accounting practitioners and future accountants in Indonesia. Purposive sampling was employed, resulting in a sample of 147 respondents. Data analysis was performed using SEM-PLS, specifically with SMART-PLS 4.0 software. Findings – The results of this research show that attitudes and subjective norms positively and significantly affect fraud intentions in financial reports. In contrast, Islamic work ethics do not affect fraudulent intentions in financial reports. Implications – Theoretically, this research implies that the theory of reasoned action (TRA) can strongly predict fraud within financial statements. However, this study could not demonstrate that the Islamic work ethic directly influences fraudulent intentions. This does not necessarily imply that IWE is irrelevant. This suggests a more indirect or intricate influence, potentially through shaping moral values that affect attitudes and subjective norms in the theory of reasoned action. In practice, this study can guide educational institutions and accounting organizations in developing anti-fraud education programs within academic settings and through professional development.
Pelatihan Beternak Kenari  Sistem Tanpa Jemur Dengan Teknologi Pencahayaan Wafiroh, Novi Lailiyul; Mulyono, Agus; Muthmainnah, Muthmainnah
Khidmah Nusantara Vol. 1 No. 1 (2024): Agustus 2024
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/jsjyps83

Abstract

Telah dilakukan pengabdian masyarakat berjudul peningkatan keterampilan dan produktivitas dalam berternak burung kenari melalui teknologi pencahayaan (tanpa jemur) pada remaja di perumahan sawojajar kota malang Desa Sekarpuro Kecamatan Pakis Kabupaten Malang. Pengandian ini dilakukan untuk beberapa tujuan diantaranya adalah meningkatkan pengetahuan masyarakat tentang berternak burung kenari dan meningkatkan produktivitas berternak burung dengan pencahayaan lampu. Metode pengabdian yang dilakukan dengan menggunakan Particapatory Action Research (PAR), dimana terdapat tiga rangkaian kegiatan dalam pengabdian ini, yaitu sosialisasi tentang berternak burung kenari, pelatihan teknik pencahayaan untuk meningkatkan produktivitas burung dan kunjungan ke peternak burung. Antusiasme masyarakat sangat tinggi saat kegiatan sosialisasi berternak burung. Terbukti dengan banyaknya pertanyaan yang masuk waktu sesi tanya jawab. Pelatiahan ini melibatkan 12 orang peternak burung yang masih pemula. Setiap peserta mendapatkan 3 burung kenari dengan rincian dua betina dan satu jantan serta 3 buah sangkar untuk masing-masing burung, serta stok pakan burung selama 1 bulan.
THE INFLUENCE OF SELF ASSESSMENT SYSTEM, TAX AUDIT, TAX COLLECTION ON REVENUE (PPN) AT KPP PRATAMA BANYUWANGI Alfandi, Putri Choirunnisa; Wafiroh, Novi Lailiyul
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5908

Abstract

This study aims to examine how tax audits, tax collection, and self-assessment techniques impact Value Added Tax (VAT) revenue at the Banyuwangi Pratama Tax Office (KPP). The State Budget (APBN) is heavily influenced by VAT, which constitutes a significant portion of state revenue. However, optimizing VAT revenue still faces several challenges. These include suboptimal taxpayer compliance, inefficient audits, and suboptimal collection processes. In this context, the self-assessment system, which allows individuals to choose, pay, and record their own tax obligations, plays a strategic role but also requires oversight and legal enforcement support. This study employs a quantitative methodology using secondary data collected from the Banyuwangi Pratama Tax Office between 2021 and 2024. The sampling technique was carried out utilizing the method of purposive sampling, while Panel data regression was used for data analysis with the help of E-Views 12 software. The independent variables in this study include the number of VAT Periodic Tax Returns (as an indicator of the self-assessment system), the number of Tax Assessment Letters (tax audit indicator), and the amount of arrears that were successfully collected (tax collection indicator). The dependent variable is monthly VAT revenue that has been designed in the form of a time series data deflation index. This indicates that the implementation of a tax collection system based on taxpayer awareness must be balanced with strict supervision and consistent law enforcement so that tax revenue can be optimized. The practical implications of these results suggest that the Banyuwangi Pratama Tax Office and the Directorate General of Taxes need to improve the effectiveness of the implementation of self-assessment, audit, and collection in order to secure VAT revenue.
Financial Determinants of Tax Avoidance: The Moderating Role of Firm Size Ilmi, Ainun Analisa; Wafiroh, Novi Lailiyul
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6110

Abstract

This study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance with company size as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) survived 2019-2023. The research method used is panel data regression with a quantitative approach using Eviews 12 software. The results showed that profitability has a negative and significat effect on tax avoidance, which means that increasing profitability reduces the level of tax avoidance. Capital intensity has a significant effect on tax avoidance, where companies with high fixed asstes tend to avoid taxes through asset depreciation. However, leverage does not have a significant effect on tax avoidance, indicating that the use of debt by companies is more focused on operational funding than tax avoidance strategies. In a moderating role, company size does not strengthen the relationship between profitability and tax avoidance or leverage and tax avoidance. However, company size is able to strengthen the relationship between capital intensity and tax avoidance, indicating that companies with large assets are better able to optimize tax strategies. These findings provide insights for regulators in understanding the factors that influence tax avoidance and its implications fot tax policy. The limitations of this study only use manufacturing companies in the food and beverage sector.
THE IMPACT OF BUDGET PARTICIPATION ON AUTONOMOUS BUDGET MOTIVATION: THE MEDIATING EFFECT OF ORGANIZATIONAL COMMITMENT Wafiroh, Novi Lailiyul
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The aims of this reasearch is to test the effect of mediation of organizational commitments in the impact of budget participation on the motivation of autonomous budgets to companies from various industrial sectors in East Java. Quantitative method is a method used by researchers in conducting this research. Researchers are using SmartPLS software application version 3.0 with SEM-PLS as data analysis technique. This research uses the SEM-PLS model because, in this research, the variables used are latent variables (variables that cannot be observed). The Functional Manager, who participated in drafting the company's budget was able to increase its commitment to reach the target budget set. The higher level of the manager's participation in the company's strategic planning can increase the motivation of autonomous budget managers. The autonomous motivation of employees is known to be influenced by the organizational commitments in a positive direction, or in other words have a significant positive relationship. This indicates that when the commitment of oragnization in the employee is at a high level, the level of autonomous motivation that the employees have is also at a high level (Chong & Chong (2002) and Baerdemaeker & Bruggeman (2015)). The analysis of the data conducted shows that the variable of positive budget participation is influential but not significant to the motivation of the autonomous budget through organizational commitment
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA Kurnia Ambarwati; Novi Lailiyul Wafiroh
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.6416

Abstract

After the enactment of Law Number 6 of 2014 concerning Villages, the authority given to Village Governments became wider in managing their own households. This increasingly broad authority allows villages to receive funding channels from the Central Government called Village Funds. In managing these funds, the government has regulated it in Minister of Home Affairs Regulation Number 20 of 2018. This research aims to find out the role of village officials in accountability for managing village funds in Sumurgayam Village, Paciran District, Lamongan Regency, whether it is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. The type of research used in this research is qualitative with a descriptive approach. The data used in this research is primary data in the form of interviews with village officials, namely the Village Head, Village Secretary, Village Treasurer, BPD, Hamlet Head and several Sumurgayam Village residents. The secondary data used by researchers is in the form of village archives, namely the RPJMDesa village profile and the Village Fund Budget Realization Report. The results of this research show that Sumurgayam village officials have played a role in accordance with Minister of Home Affairs Regulation Number 20 of 2018 starting from planning, implementation, administration, reporting, accountability to coaching and supervision. Accountability for managing village funds is in accordance with Minister of Home Affairs Regulation Number 20 of 2018, but in the process there are still village officials who do not understand some of their duties. Transparency in the management of Sumurgayam village funds has been fulfilled even though there are still people who do not understand its function.
Co-Authors Agus Mulyono Ahmad Fahrudin Alamsyah Alfandi, Putri Choirunnisa Boge Triatmanto Fadlil Abdani Fajar Nurdin Hemas Noor Fadilla Ikrima Hamda Ilmi, Ainun Analisa Khoir, Rif'ah Khusniah Aimmatul Kurnia Ambarwati Mega Noerman Ningtyas Muhammad Panji Wicaksono Muthmainnah Muthmainnah Nanik Wahyuni ‎ Niken Nindya Hapsari Novia Ayu Pradinaningsih Puji Suciarti Putri, Syifa Aulia Zhara Rahma Rihadatul Ais Shella Aurelia Adriana Waridatul Afalia Wijayanti, Fatimah Wuryaningsih Wuryaningsih Wuryaningsih Wuryaningsih