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All Journal Unisia Jurnal Akuntansi Dan Manajemen
Anggoro, Rusmawan Wahyu
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA, TRANSPARANSI, PARTISIPASI MASYARAKAT, KELEMBAGAAN DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN Ernawan Septia Putri Ussholehah; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.136

Abstract

Village Fund Allocation (ADD) is a fund sourced from the central and regional financial balance funds with proportional distribution distributed by the Regency/City Government for Villages. The village fund allocation program, if carried out properly, has a very large and effective influence on the welfare of the community. This study aims to determine the influence of accountability, transparency, institutions, policies and community participation in ADD on welfare. Thi quantitative research using primary data obtained through the distribution of questionnaires with a total of 181 respondents. Data analysis uses multiple linear regression processed with the SPSS program. The results of the study show that the variables of ADD management accountability and transparency have no effect on community welfare. The welfare of village communities is influenced by institutions, village policies and community participation.
THE INFLUENCE OF PSYCHOLOGICAL COST, RELIGIOSITY, LOVE OF MONEY, EDUCATION LEVEL AND TAX SOCIALIZATION ON INDIVIDUAL TAXPAYER COMPLIANCE Tiara Aulia Elsa Pradina; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.144

Abstract

This study aims to determine the influence of psychological costs, religiosity, love of money, education level and tax socialization on the compliance of individual taxpayers. The data collection of this research uses an e-questionnaire (google form). Hypothesis testing uses multiple linear regression analysis. The SPSS program is used to process and test research data. The results of the study show that religiosity, tax socialization, and education level have a significant effect on the compliance of individual taxpayers. This study was unable to find evidence that supports the influence of psychological costs, love of money. Tax socialization has the highest influence on taxpayer compliance, followed by religiosity and education level. The dominance of respondents among employees who receive income tafter taxes deduction as one of the limitations of this article.
PENGARUH MENTAL ACCOUNTING, LITERASI PERPAJAKAN, DIGITALISASI PERPAJAKAN, DAN MEDIA SOSIAL TERHADAP KEPATUHAN PAJAK ORANG PRIBADI Abdullah Ulmi Zuhdhan Fanani; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 36 No 1 (2025): JAM Vol 36 No 1 April 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i1.157

Abstract

Taxpayer compliance is one of the key aspects of the success of state financial management. However, the level of taxpayer compliance that has not met the target remains a challenge. This study aims to examine the influence of mental accounting, tax literacy, tax service digitalization, and social media on the intention of individual taxpayer compliance. The research adopts a quantitative approach and is analyzed using multiple linear regression analysis. The population of this study consists of individual taxpayers, with a sample size of 153 determined using the purposive sampling method. The results indicate that mental accounting, tax service digitalization, and social media positively affect the intention of individual taxpayer compliance, while tax literacy has no effect on the intention of individual taxpayer compliance.
Accountability in QS al-Fātiḥah (1:4): A Theological Framework for Ethical Conduct and Public Sector Muslikun, Muslikun; Trisanti, Theresia; Umar, A.; Anggoro, Rusmawan Wahyu; Giri, Efraim Ferdinan; Kholil, Asyhar
Unisia Vol. 43 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol43.iss2.art20

Abstract

This study examines the concept of accountability in QS al-Fātiḥah (1:4) to clarify how the verse māliki yawmid-dīn shapes moral agency, ethical consciousness, and responsible human conduct. Using a qualitative design grounded in library research, the study analyzes classical and contemporary tafsīr through the tafsīr tahlili method and synthesizes supporting scholarly literature from Islamic ethics and moral psychology. The results show that accountability in this verse reflects a comprehensive moral framework rooted in divine sovereignty and the certainty of judgment, generating values such as self-awareness, time consciousness, moral courage, and stewardship. These values influence individual behavior, guide ethical decision-making, and reinforce social and institutional responsibility. The discussion highlights convergence between classical and modern interpretations while noting empirical gaps in understanding how accountability functions in lived contexts. Overall, the study demonstrates that Qur’anic accountability is a holistic ethical structure capable of informing personal morality, educational practice, and governance. Its findings underscore the contemporary relevance of Qur’anic ethics and call for interdisciplinary empirical research to strengthen applications of accountability in diverse social settings.
Co-Authors Abdullah Ulmi Zuhdhan Fanani Efraim Ferdinan Giri Ernawan Septia Putri Ussholehah Kholil, Asyhar Muslikun, Muslikun Theresia Trisanti Tiara Aulia Elsa Pradina Umar, A.