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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 E-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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Pengaruh Literasi Keuangan, Sikap Keuangan dan Self-Efficacy terhadap Pengelolaan Keuangan Ibu Rumah Tangga Novia Ayu Pradinaningsih; Novi Lailiyul Wafiroh
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p10

Abstract

This research is aims to determinate the effect of financial literacy and financial attitudes on homemakers financial management with self-efficacy as moderating variabel. The approach method in this reseach is the quantitative approach using the WarpPLS 7.0 analysis program. Methods of data collection using a questionnaire. The sample of this research is 148 houswives in Perumahan Green Bangil. The study result shows that financial literacy, financial attitudes, and self-efficacy have a significant effect on financial management of homemakers, financial literacy and financial attitudes do not affect effect on the financial management of homemakers moderated by self-efficacy. Keywords: Financial Literacy; Financial Attitudes; Financial Management of Homemakers; Self-Efficacy.
Pelatihan Pembuatan Eco-Enzyme dan Sabun Eco-Enzyme Daun Bidara Pada Santri Ponpes Bahrul Ulum Al-Fattah Gondang Legi Mulyono, Agus; Wafiroh, Novi Lailiyul; Muthmainnah, Muthmainnah
JRCE (Journal of Research on Community Engagement) Vol 4, No 1 (2022): Journal of Research on Community Engagement
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/jrce.v4i1.16472

Abstract

Students who study at the Bahrul Ulum Gondanglegi Islamic boarding school do not have the skills to make their own herbal beauty products, especially soap, so there is a lot of waste just to buy beauty products that are getting more expensive. This underlies the need for introduction and training in making bidara leaf eco-enzyme and bidara leaf eco-enzyme herbal soap which has many benefits, especially for health and beauty. The methods carried out in this community service activity include socialization of the use and utilization of bidara leaves as efficacious plants and sunnahs, training on making bidara leaf eco-enzymes, and training on making herbal soap made from bidara leaf eco-enzymes. The training that has been given, was enthusiastically welcomed by all participants and caregivers of islamic boarding schools. Participants can follow the process of making bidara leaf eco-enzymes and the process of making herbal soaps made from bidara leaf eco-enzymes well, this is evidenced by the final product results that are well completed. In addition, the discussion containing questions and answers about the benefits of the products made is also very interesting. Participants asked a variety of good questions related to the eco-enzyme benefits of bidara leaves. In addition to personal use, it is hoped that mass production of herbal soap made from bidara leaf eco-enzyme can be carried out to be then marketed to the surrounding environment and be able to become one of the innovative products of pesantren that provides economic benefits.
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
Co-Authors Agus Mulyono Ahmad Fahrudin Alamsyah Alfandi, Putri Choirunnisa Ambarwati, Kurnia Boge Triatmanto Fadlil Abdani Fajar Nurdin Hemas Noor Fadilla Ikrima Hamda Ilmi, Ainun Analisa Khoir, Rif'ah Khusniah Aimmatul 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