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All Journal JIA (Jurnal Ilmiah Akuntansi) Pattimura Proceeding : Conference of Science and Technology Jurnal Aplikasi Perpajakan Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi Harmoni Economics: International Journal of Economics and Accounting
Nurul Maghfirah Surianto
Universitas Negeri Makassar
Agriculture, Biological Sciences & Forestry Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Materials Science & Nanotechnology Mathematics Physics Other

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Impact of Financial Technology on the Financial Performance of Conventional Banks in Indonesia Riny Jefri; Nurul Maghfirah Surianto; Wayan Krisna Eka Putra; Maya Novitasari
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71096

Abstract

This study intends to investigate variations in banking financial performance concurrent with Fintech expansion and to elucidate the influence of Fintech, or financial technology, on banking financial performance. Quantitative research is what this kind of study. For the years 2013 through 2020, conventional banking businesses listed on the Indonesia Stock Exchange (IDX) were the subject of this study. The Indonesia Stock Exchange's official website and the official websites of each firm provided research data in the form of yearly reports. Out of 43 data points, 22 firms made up the sample. Purposive sampling is the approach used for sampling. From the results of the Paired T Test Sample, the application of fintech has had an influence on the performance and health of conventional banking in Indonesia which is the sample in this research, although seen from the BOPO side it does not provide the same thing. According to the study's findings, fintech's rise is a disruptive innovation for the banking sector. This problem is closely correlated with people's need for financial convenience. Fintech has the potential to help banks with issues such as the unbanked population and increase financial penetration.
PEMETAAN PENELITIAN PERPAJAKAN INTERNASIONAL DI TINGKAT GLOBAL Nurul Maghfirah Surianto; Yustika Jauhari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2412

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan penelitian perpajakan internasional di tingkat global menggunakan pendekatan bibliometrik. Data penelitian diperoleh dari Google Scholar dengan rentang publikasi tahun 1995–2025 menggunakan kata kunci terkait perpajakan internasional, seperti international taxation. Analisis dilakukan menggunakan perangkat lunak VOSviewer dan Publish or Perish untuk mengidentifikasi perkembangan publikasi, keterkaitan antar kata kunci, tren penelitian, serta tema dominan dalam kajian perpajakan internasional. Hasil penelitian menunjukkan bahwa publikasi mengenai perpajakan internasional mengalami peningkatan signifikan dalam beberapa tahun terakhir, terutama sejak berkembangnya isu ekonomi digital dan reformasi pajak global. Berdasarkan hasil network visualization, kata kunci taxation dan international taxation menjadi pusat utama dalam jaringan penelitian dan memiliki hubungan yang kuat dengan topik seperti corporate taxation, digital economy, international trade, dan environmental taxation. Sementara itu, hasil overlay visualization menunjukkan adanya pergeseran fokus penelitian dari isu perpajakan konvensional menuju isu perpajakan ekonomi digital dan kerja sama perpajakan global. Selain itu, density visualization memperlihatkan bahwa topik terkait perpajakan korporasi dan ekonomi digital memiliki tingkat kepadatan penelitian yang tinggi, sedangkan topik seperti environmental taxation dan international mobility masih relatif rendah dan berpotensi menjadi peluang penelitian di masa mendatang. Penelitian ini memberikan gambaran mengenai perkembangan dan arah penelitian perpajakan internasional di tingkat global. Hasil penelitian diharapkan dapat menjadi referensi bagi akademisi, peneliti, dan pembuat kebijakan dalam memahami tren penelitian perpajakan internasional serta menentukan arah kajian selanjutnya.
DETERMINAN KEPATUHAN PAJAK UMKM DI ERA DIGITAL: A SYSTEMATIC LITERATURE REVIEW Yustika Jauhari; Nurul Maghfirah Surianto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mekf6702

Abstract

Digital tax transformation through the implementation of services such as e-filing, e-billing, and Coretax has changed the tax compliance patterns of MSMEs taxpayers in Indonesia. Tax digitalization not only provides administrative convenience but also requires technological readiness and digital literacy among MSMEs actors. However, previous studies on MSME tax compliance in the digital era still show relatively inconsistent findings and tend to discuss certain factors partially. This study aims to analyze the determinants of MSME tax compliance in the digital era using a Systematic Literature Review (SLR) approach. The study was conducted through the stages of planning, conducting, and reporting. The article search process was carried out using Google Scholar within the publication period of 2020–2026 using keywords related to MSME tax compliance and tax digitalization. The selected articles were screened using inclusion criteria, exclusion criteria, and quality assessment. The results indicate that the determinants of MSME tax compliance in the digital era are influenced by digital literacy, tax knowledge, e-tax adoption, technology utilization, and Coretax implementation. Tax digitalization has proven to improve tax compliance through service convenience, administrative efficiency, and improved tax service quality. However, low digital literacy and limited technological readiness remain obstacles in implementing digital taxation systems for MSMEs. This study contributes to mapping the determinants of digital-based MSME tax compliance as a basis for developing more effective digital taxation policies.
Eksplorasi Pemahaman Perpajakan pada Generasi Z dan Generasi Alphaa Nurul Maghfirah Surianto; Yustika Jauhari
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.540

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pemahaman perpajakan pada Generasi Z dan Generasi Alpha. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara sederhana terhadap empat informan yang terdiri dari dua informan Generasi Z dan dua informan Generasi Alpha. Hasil penelitian menunjukkan bahwa kedua generasi telah memiliki pemahaman dasar mengenai perpajakan, khususnya terkait pengertian pajak, manfaat pajak, dan pentingnya pajak bagi pembangunan negara serta kepentingan masyarakat. Generasi Z memiliki pemahaman yang lebih luas karena memperoleh informasi perpajakan dari berbagai sumber seperti sekolah, kampus, media sosial, internet, dan lingkungan sekitar. Sementara itu, Generasi Alpha memahami perpajakan dalam bentuk dasar melalui pembelajaran di sekolah dan lingkungan keluarga. Penelitian juga menunjukkan bahwa masih terdapat anggapan bahwa perpajakan merupakan materi yang rumit dan kurang menarik untuk dipelajari oleh generasi muda. Oleh karena itu, diperlukan edukasi perpajakan yang lebih sederhana, menarik, dan relevan dengan kehidupan generasi muda agar pemahaman dan kesadaran perpajakan dapat meningkat sejak dini.
Strategi Penguatan Tata Kelola Keuangan dan Perpajakan UMKM melalui Pendekatan Systematic Literature Review Yustika Jauhari; Nurul Maghfirah Surianto
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.548

Abstract

Penelitian ini bertujuan untuk mengidentifikasi, menganalisis, dan mensintesis berbagai temuan penelitian terkait strategi penguatan tata kelola keuangan dan perpajakan UMKM melalui pendekatan Systematic Literature Review (SLR). Penelitian menggunakan pedoman Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 dengan menelaah artikel yang dipublikasikan pada periode 2020–2026 dari berbagai basis data akademik. Artikel yang memenuhi kriteria inklusi dianalisis menggunakan pendekatan thematic synthesis untuk mengidentifikasi tema, pola, dan hubungan antar temuan penelitian. Hasil kajian menunjukkan bahwa penguatan tata kelola keuangan dan perpajakan UMKM dipengaruhi oleh tiga faktor utama, yaitu literasi akuntansi dan perpajakan, integrasi sistem pengelolaan keuangan dan administrasi perpajakan, serta adopsi teknologi digital seperti cloud accounting, e-tax system, artificial intelligence, dan blockchain. Temuan penelitian juga menunjukkan bahwa digitalisasi berperan sebagai faktor strategis yang meningkatkan efisiensi administrasi, transparansi, kualitas informasi keuangan, dan kepatuhan perpajakan UMKM. Penelitian ini berkontribusi dengan menawarkan sintesis konseptual yang mengintegrasikan aspek tata kelola keuangan, perpajakan, dan digitalisasi sebagai dasar pengembangan strategi penguatan UMKM yang lebih adaptif dan berkelanjutan di era ekonomi digital.
Application of Public Sector Accounting in The Financial System of The Tongke-Tongke Village Government Riny Jefri; Nurul Maghfirah Surianto; Muhammad Rafly Awaluddin
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.386

Abstract

This study aims to analyze the application of public sector accounting in the financial system of the Tongke-Tongke Village Government, particularly in the preparation and reporting of the Village Budget (APBDes). The method used is a qualitative descriptive approach with a focus on an in-depth understanding of the accounting process, financial management, and compliance with applicable regulations. The results showed that the Tongke-Tongke Village Government has appropriately applied public sector accounting principles in accordance with the provisions of Permendagri Number 113 of 2014 and Government Accounting Standards (SAP). The utilization of the village financial information system (Siskeudes) supports regularity of reporting and promotes transparency and accountability in village financial management. The village also complied with budget allocation requirements, with 30% for apparatus expenditure and 70% for development and community empowerment. These findings reflect the village government's strong commitment to good governance and improving community welfare.
Digital Forensic Accounting in the Era of Cybercrime: A Global Bibliometric Review Nurul Maghfirah Surianto; Ricky Setiawan
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p267-280

Abstract

This study uses bibliometric analysis to examine developments and research trends in the field of forensic accounting from 2005 to 2025. Publication data extracted from the Scopus database is analyzed using VOSviewer software to map statistical patterns, visualize academic networks, and identify key research topics in this field. The results reveal dynamic shifts in publication volume caused by factors such as the increasing complexity of financial crime, advances in the integration of digital technologies, heightened expectations for transparency, evolving regulatory frameworks, increased interdisciplinary collaboration, and improved internal control mechanisms. The high volume of journal articles indicates strong global academic interest. In addition, the analysis highlighted significant contributions from both developed and emerging economies, including the United States, India, United Kingdom, Indonesia, South Korea and Australia. Key research topics include risk management, fraud detection, digital forensics, fraud analysis, digital compliance, and financial governance. This study underscores the ongoing need for research to improve fraud detection and prevention strategies, promote global academic collaboration, and strengthen efforts to maintain financial integrity and transparency
Analisis Literasi Keuangan dan Perilaku Budgeting pada Generasi Alpha dalam Mengelola Uang Saku Nurul Maghfirah Surianto; Itsna Muflikhah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.10375

Abstract

Penelitian ini bertujuan untuk menganalisis literasi keuangan dan perilaku budgeting Generasi Alpha pada tingkat sekolah menengah pertama (SMP). Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara sederhana terhadap Generasi Alpha. Hasil penelitian menunjukkan bahwa sebagian besar responden telah memahami pentingnya mengatur uang saku, menabung, dan membuat perencanaan sebelum membeli sesuatu. Responden juga menyadari bahwa perilaku budgeting dapat membantu menghindari pemborosan serta melatih kebiasaan hidup hemat dan disiplin sejak usia dini. Namun, perilaku konsumtif seperti membeli jajanan atau barang yang tidak terlalu diperlukan masih menjadi penyebab utama uang saku cepat habis. Selain itu, orang tua memiliki peran penting dalam mengajarkan cara mengelola uang kepada anak. Penelitian ini menunjukkan bahwa pendidikan literasi keuangan sejak usia sekolah penting untuk membentuk perilaku pengelolaan keuangan yang lebih baik pada Generasi Alpha di masa depan.
Co-Authors Itsna Muflikhah Maya Novitasari Muhammad Rafly Awaluddin Ricky Setiawan Riny Jefri Wayan Krisna Eka Putra Yustika Jauhari