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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JEM17: Jurnal Ekonomi Manajemen Jurnal Ilmiah Poli Bisnis EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science Humantech : Jurnal Ilmiah Multidisiplin Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Bina Bangsa Ekonomika International Journal of Social Science, Education, Communication and Economics Journal of Management and Digital Business KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Al-Istinbath: Jurnal Hukum Islam Journal of Artificial Intelligence and Digital Business International Research of Multidisciplinary Analysis Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economics, Management and Accounting JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi JEMABITEK JEPENDIMAS Journal of International Accounting, Taxation and Information Systems Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Brilliant International Journal of Management and Tourism Global Economics: International Journal of Economic, Social and Development Sciences Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Amin Sadiqin
Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Implementasi Aplikasi Pajak CoreTax dalam Meningkatkan Kepatuhan dan Efisiensi Pelaporan Pajak di Indonesia Teguh Purnomo; Amin Sadiqin; Rizki Arvita
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i2.181

Abstract

This research aims to analyse the implementation of the CoreTax tax application in improving taxpayer compliance and tax reporting efficiency in Indonesia. Using a qualitative approach, this study evaluates the effectiveness of the CoreTax application through in-depth interviews with users and a review of secondary data. The results show that CoreTax simplifies the tax reporting process through automation features, data integration, and a comprehensive user guide. In addition, the implementation of this application has a positive impact on improving taxpayer compliance by reducing reporting errors and speeding up the filing process. However, the research also found some constraints, such as low levels of technological literacy and the need for additional training for certain users. Strategic recommendations are provided to improve the adoption and performance of the CoreTax application going forward.
Analisa Sistem Coretax dalam Meningkatkan Kepatuhan: Studi Pemahaman Perpajakan, Sanksi Pajak, Kualitas Pelayanan, dan Pemanfaatan Teknologi terhadap Kepatuhan Wajib Pajak PT XYZ amin sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 5 (2025): JULY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i5.215

Abstract

Penelitian ini bertujuan untuk menganalisis peran sistem Coretax dalam meningkatkan kepatuhan wajib pajak, dengan fokus pada aspek pemahaman perpajakan, sanksi pajak, kualitas pelayanan, dan pemanfaatan teknologi di PT XYZ. Metode penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada wajib pajak yang terdaftar di perusahaan tersebut. Data yang diperoleh kemudian dianalisis menggunakan teknik regresi berganda untuk mengetahui pengaruh masing-masing variabel terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa pemahaman perpajakan, sanksi pajak, kualitas pelayanan, dan pemanfaatan teknologi secara simultan berpengaruh signifikan terhadap kepatuhan wajib pajak. Secara parsial, pemahaman perpajakan dan sanksi pajak memberikan pengaruh yang kuat terhadap kepatuhan, sedangkan kualitas pelayanan dan pemanfaatan teknologi melalui sistem Coretax berkontribusi dalam meningkatkan kemudahan serta transparansi proses administrasi perpajakan. Dengan demikian, penerapan sistem Coretax di PT XYZ terbukti mampu mendukung upaya peningkatan kepatuhan wajib pajak melalui sinergi faktor internal dan eksternal perpajakan.
Akuntansi sebagai Alaturka: Strategi Informal dalam Penyusunan Anggaran dan Dampaknya terhadap Pengendalian Intern Rizki; amin sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 4 No. 1 (2025): NOVEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v4i1.237

Abstract

Penelitian kualitatif ini mengkaji akuntansi sebagai praktik "alaturka"—sebuah strategi informal yang beroperasi di luar struktur formal tetapi memiliki pengaruh signifikan—dalam konteks penyusunan anggaran organisasi. Dengan menggunakan pendekatan etnografi selama dua tahun pada sebuah lembaga nirlaba di Indonesia, studi ini mengeksplorasi bagaimana aktor-aktor organisasional memanfaatkan celah, jaringan personal, dan interpretasi fleksibel terhadap aturan formal untuk mempengaruhi alokasi anggaran demi kepentingan tertentu, suatu fenomena yang oleh Catasús (2018) disebut sebagai "aksentuasi simbolis" dalam praktik akuntansi untuk menciptakan legitimasi. Temuan penelitian menunjukkan bahwa strategi informal ini, meskipun memungkinkan adaptasi anggaran terhadap realitas operasional yang dinamis, secara simultan melemahkan efektivitas sistem pengendalian intern dengan mengaburkan garis akuntabilitas, mengurangi transparansi, dan menciptakan ruang untuk penyimpangan yang oleh Power (2021) dikategorikan sebagai "risiko tata kelola informal". Hasilnya, penelitian ini menyimpulkan bahwa dinamika "akuntansi alaturka" merepresentasikan sebuah paradoks: di satu sisi menjadi katup pengaman dan mekanisme adaptasi yang diperlukan, namun di sisi lain menjadi sumber kerapuhan tata kelola yang menggerogoti prinsip-prinsip dasar pengendalian intern, sehingga memerlukan pendekatan manajerial yang lebih reflektif dan kontekstual.
TRANSFORMASI AKUNTABILITAS PUBLIK DI ERA DIGITAL: ANALISIS KUALITATIF ATAS IMPLEMENTASI SISTEM INFORMASI PEMERINTAHAN BERBASIS ELEKTRONIK (SPBE) DALAM PENGELOLAAN KEUANGAN DAERAH KABUPATEN SIDOARJO Fitri Komariyah; Amin Sadiqin; Hendra Dwi Prasetyo
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i5.4834

Abstract

This study aims to analyze the implementation of the Electronic-Based Government System (SPBE) in regional financial management in Sidoarjo Regency and its implications for the transformation of public accountability in the digital era. The research employed a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation, then analyzed using an interactive analysis technique consisting of data reduction, data display, and conclusion drawing. The findings indicate that the implementation of SPBE has encouraged changes in regional financial governance to become more systematic, well-documented, and data-based. SPBE contributes to improved process traceability, data consistency, monitoring efficiency, and the preparation of financial reports. However, the implementation has not been fully optimal due to several constraints, including limited human resource competence, suboptimal inter-system integration, a bureaucratic work culture still adapting to digital systems, and technical operational obstacles. This study concludes that SPBE plays an important role in promoting the transformation of public accountability, although the resulting accountability remains more dominant in internal administrative dimensions than in participatory public accountability. Therefore, stronger system integration, improved government personnel capacity, and broader public access to information are necessary.
DARK PATTERN DALAM APLIKASI DIGITAL FINANCE: PENGARUH DESAIN ANTARMUKA TERHADAP KEPUTUSAN KONSUMEN MENGAMBIL KREDIT DIGITAL Sadiqin, Amin; Yovita R Pandin, Maria; Kusmaningtyas, Amiartuti
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sibatik.v5i5.4991

Abstract

The development of digital finance has accelerated public access to digital credit through fintech lending, Paylater, and app-based financing products. However, this ease of access is not always followed by fully autonomous, rational, and informed consumer decisions. This study examines the phenomenon of dark patterns in digital finance applications, namely interface designs that subtly or explicitly direct, pressure, confuse, or manipulate users into making credit decisions that they might not have made if information, time, and alternatives were presented in a balanced manner. Using a qualitative approach based on literature studies and conceptual analysis, this study integrates literature on human-computer interaction, behavioral economics, consumer protection in financial services, and digital finance regulations in Indonesia. The analysis results show that dark patterns influence consumer decisions through four main mechanisms: asymmetry in information visibility, exploitation of cognitive biases, increased friction to refuse or cancel, and data-driven persuasive personalization. In the context of digital credit, these mechanisms can transform credit from a reflective financial decision into an impulsive transactional act. This research offers the concept of the dark credit interface as a novelty, namely a framework for understanding how interface design can weaken consumer protection, increase the risk of over-indebtedness, and challenge conventional oversight models that focus too much on the content of the contract, rather than on the architecture of digital choices before the contract occurs.
PENGARUH PROMOSI MEDIA SOSIAL TIKTOK TERHADAP MINAT BELI KONSUMEN PRODUK SKINCARE SKINTIFIC DENGAN BRAND TRUST SEBAGAI VARIABEL INTERVENING PADA GENERASI Z DI KOTA MALANG Cahyo Nugroho, Dodit; Sadiqin, Amin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sibatik.v5i5.5000

Abstract

This study examines the influence of TikTok social media promotion on consumer purchase intention toward Skintific skincare products, with brand trust positioned as an intervening variable among Generation Z consumers in Malang City. The study is grounded in social media marketing, brand trust, and consumer behavior perspectives, emphasizing how short-video promotional exposure, interactive content, creator credibility, entertainment value, and algorithmic visibility may shape trust and intention in digital skincare consumption. The proposed research uses an explanatory quantitative design with purposive sampling. The target respondents are Generation Z consumers aged 18-29 years who live, study, or work in Malang City, use TikTok, and have been exposed to Skintific promotional content. Data are proposed to be collected through a structured Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The illustrative analysis suggests that TikTok promotion positively affects brand trust and purchase intention, while brand trust positively affects purchase intention and partially mediates the effect of TikTok promotion on purchase intention. The novelty of this article lies in its integration of TikTok-specific promotional mechanisms, brand trust mediation, Skintific as an international skincare brand strongly circulated in Indonesian digital commerce, and Malang City as an education-oriented urban market with a dense Generation Z population. The findings are expected to contribute to digital marketing theory and provide managerial implications for skincare brands seeking to convert TikTok engagement into trust-based purchase intention.
Farmer Empowerment through Cooperatives in Rural Areas of Tulungagung, East Java: A Model for Strengthening the Local Economy Based on Community Participation Miya Dewi Suprihandari; Amin Sadiqin
Brilliant International Journal Of Management And Tourism Vol. 6 No. 1 (2026): Brilliant International Journal Of Management And Tourism
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v6i1.6647

Abstract

This study aims to analyze the role of agricultural cooperatives in empowering farmers in rural areas of Tulungagung, East Java, focusing on economic and social aspects, and examining the extent to which farmer community participation serves as the foundation for building a sustainable local economic empowerment model. This qualitative research using a case study approach was conducted at the “Makmur Abadi” Farmers Cooperative in Tulungagung Regency. The research findings indicate that cooperatives play a significant role in empowering farmers through: (1) Access to more affordable capital and agricultural inputs, reducing dependence on middlemen (a pattern consistent with the findings of Bijman et al., 2014 regarding the role of farmer organizations); (2) Capacity building through agricultural technical and management training; (3) Strengthening bargaining positions in the market through a collective marketing system; and (4) Building social capital through networking and trust among members. Active member participation in decision-making (Rondot & Collion, 2001) is the main key to maintaining the accountability and sustainability of cooperatives. However, the main challenges lie in limited managerial capacity and market price fluctuations. Agricultural cooperatives in Tulungagung have proven effective as a model for strengthening the local economy based on community participation. Recommendations for similar models to be replicated in other rural areas with adaptations to local contexts emphasize the principle of participation as the key to empowerment (Chambers, 1995).
THE INFLUENCE OF ENTREPRENEURIAL MOTIVATION AND FAMILY ENVIRONMENT ON INTEREST IN ENTREPRENEURSHIP IN UNPAM ACCOUNTING STUDY PROGRAM STUDENTS Amin Sadiqin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.804

Abstract

The main goal of this study is to investigate how entrepreneurial motivation and family environment impact the enthusiasm for entrepreneurship among students in the Unpam Accounting program. For this investigation, the Lemeshow formula was utilised, resulting in a sample size of 100 participants with a margin of error of 10%. The primary data for this study was gathered through surveys. The data was then analysed using SPSS version 26 software. The findings revealed that: 1) The individual effect of entrepreneurial motivation (X1) on the interest in entrepreneurship (Y) for Unpam Accounting students was positive and significant; 2) The individual impact of family environment (X2) on interest in entrepreneurship (Y) for Unpam Accounting students was also positive and significant; 3) Both entrepreneurial motivation (X1) and family environment (X2) together had a positive and significant impact on interest in entrepreneurship (Y) for Unpam Accounting students; and 4) The combined influence of entrepreneurial motivation (X1) and family environment (X2) on interest in entrepreneurship (Y) among Unpam Accounting students was 54%, leaving 46% potentially affected by external factors not explored in this study.
Implementasi Program Kewirausahaan Mahasiswa pada Usaha Kuliner Berbasis Pengelolaan Keuangan Sederhana (Studi Kasus Sawon Mapan) Alya; Tajunisa; Febri; Ananda; Mesya; amin sadiqin
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 3 No. 1 (2026): JANUARI
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v3i1.65

Abstract

Program Kewirausahaan Mahasiswa (PKM) bertujuan meningkatkan keterampilan kewirausahaan dan manajerial mahasiswa. Penelitian ini mengkaji pelaksanaan PKM pada usaha kuliner “Sawon Mapan” serta penerapan pengelolaan keuangan sederhana. Metode penelitian menggunakan studi kasus deskriptif kualitatif melalui observasi, dokumentasi, dan evaluasi internal. Hasil penelitian menunjukkan usaha berlangsung efektif, diminati konsumen, dan menghasilkan laba berskala kecil. Pencatatan keuangan sederhana membantu pengendalian biaya dan pengambilan keputusan usaha. Implementasi PKM pada usaha Sawon Mapan menunjukkan bahwa pengelolaan keuangan sederhana dapat menjadi dasar pengambilan keputusan dan pembelajaran kewirausahaan yang aplikatif bagi mahasiswa.
The Level of People's Salt Business Empowerment (PUGAR) Reviewed From Market Demand Amin Sadiqin; Sunarti Sunarti
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.39

Abstract

The implementation of the People's Salt Business Empowerment Program (PUGAR (Pemberdayaan Usaha Garam Rakyat)) to intensify salt fields and boost people's salt productivity is considered slow. The PUGAR needs to be revitalized to enhance the welfare of salt farmers and achieve industrial salt self-sufficiency by 2015. The aim of this research is to analyze the empowerment of people's salt businesses (PUGAR) based on the aspects of Central Java's industrial salt demand, with a focus on determining the level of empowerment of salt businesses in the Central Java region. The research was conducted by distributing questionnaires to salt farmers and utilizing existing data. The results indicated low market demand but high social and cultural aspects and business sustainability. Short-term priority actions include optimizing applied technology for the production process, improving the distribution chain, and ensuring sustainable market information to stabilize the people's salt business.
Co-Authors - Hwihanus Abdul Halik Abdul Hamid Abdul Hamid Alfi Falah Aghnia Alfi Falah Aghnia Alfian Putra Tirtana Alisia Mandasari Alisia Mandasari Alvi Rohmatuzzakiyah Alya Amanata, Shofiya Amiartuti Kusmaningtyas Ananda Anggi Oktita Wati Anis Fitriah, Devi Anissa Aprilia Dewanti Anissa Aprilia Dewanti Anita Kartika Sari Aprilia Tri Kurniawati Ari Susanto Arief, Fatqul Isnata Arinanda, Rizka Maulidia Arvita, Rizki Burhan Stafrezar Buyung Cahya Perdana Buyung Cahya Perdana Cahyo Nugroho, Dodit Charis Trinovianto Cindy Septiana Rahayu Dara Nursyifa Sofian Diah Ayu Sanggarwati Dian Maharani Dian Maharani, Dian Dini Yuniar Pratama Dita Novitasari Durand Fernandito Dwi Prasetyo, Hendra Eka Septia Rahmawati Emmywati Febri Fitri Komariyah Fitri Komariyah Fitri Nur Aini Fitri Nur Aini Fitriani, Sofiyatul Fransisca Eka N Fransisca Eka N. hanifah hanifah Hariono, Jefri Harjanti, Wulandari Hayati, Cucu Hendra Dwi Prasetyo Hendra Dwi Prasetyo Hendra Dwi Prasetyo HENDRA DWI PRASETYO Imanunah, Lista Irma Suriyani Jefri Hariono Khusnul Khotimah khusnul khotimah Komariah, Fitri Kurniawati, Aprilia Tri Kustiningsih, Nanik Kusuma Adi Raharjo Lista Imanunah Mahmudah Mahmudah Mahmudah Mahmudah Mahviroh, Desyi Lailatul Manape, Leonard Adrie Mayangsari Mayangsari Mesya Miya Dewi Miya Dewi Suprihandari Mujanah , Siti Mutmainnah Nadya Aprilia Fauzian Oktaviani Nur Fadilah Opi Trimarita Widiyanti Ovin Liviana Bela Perdana, Buyung Cahya Preiselia Constella Yudita Putri Raharjo, Kusuma Adi Rahayu, Cindy Septiana Rahmawati, Eka Septia Retno Nur Khasanah Rizka Inayatul Ummah Rizka Inayatul Ummah Rizka Maulida Arinanda Rizka Maulida Arinanda Rizka Maulidia Arinanda Rizki Rizki Arvita Rizki Arvita Rizky Dwi Rahayuni Royya Huseynzadeh Rr. Tri Yuni Rachmawati Sari, Anita Kartika Sheila Permatasari Eliso Sheila Permatasari Eliso Siti Diana Faradisa Siti Lailatul Jannah Siti Mujanah Sofian, Dara Nursyifa Sri Wahyuni Sri Wahyuni Stafrezar, Burhan Sunarti Sunarti Sunarti Tajunisa Taufik Kurniawan Taufik Kurniawan Taufik Kurniawan Tegar Pratama Tegar Pratama Teguh Purnomo Teguh Purnomo, Teguh Tri Yuni Rachmawati Ulfa Maslakhatul Khasanah Ulfa Maslakhatul Khasanah Veni Gerhana Putri Veni Gerhana Putri Wahib, Moh Wahyu Abdul Jafar Wati, Anggi Oktita Widiyanti, Opi Trimarita Wita Rohmatiana Wulandari Harjanti Yovita R Pandin, Maria Yuli Susanti, Evi Yuniar Nur Fadillah Zulfikri Zulfikri, Zulfikri