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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Instructional Development Journal International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Jurnal Nusa Akuntansi
Mu’arif, Syamsul
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Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH SALES GROWTH, FIXED ASSET INTENSITY DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE Novita Sari, Novita; Mu’arif, Syamsul
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.152

Abstract

This research aims to obtain empirical evidence regarding the influence of sales growth, fixed asset intensity and managerial ownership on tax avoidance. This type of research is quantitative research using associative methods. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling technique used in this research was obtained using the purposive sampling method. The total population in this study was 113 companies and 14 companies met the sample criteria and the sample after outliers was 10 companies. The analytical method used in this research is panel data regression analysis which is processed using the Eviews Version 12 application. The research results prove that: (1) Sales Growth has an effect on Tax Avoidance. (2) Fixed Asset Intensity has no effect on Tax Avoidance. (3) Managerial Ownership has no effect on Tax Avoidance. Sales Growth, Fixed Asset Intensity, and Managerial Ownership simultaneously influence Tax Avoidance.
PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN INTENSITAS MODAL TERHADAP MANAJEMEN LABA Lastarina; Mu’arif, Syamsul
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.204

Abstract

This research aims to determine the influence of Tax Planning, Deferred Tax Assets and Capital Intensity on Profit Management in non-cyclical consumer companies for the 2018-2023 period. This type of research is quantitative research using secondary data obtained from the Indonesian Stock Exchange (BEI) and the analysis technique used in this research uses panel data regression analysis with the help of E-views version 12. This research was conducted on non-cyclical consumer companies. The data sampling technique used purposive sampling, the research samples were 24 companies with observations for 6 years 2018-2023. Based on the purposive sampling method, the total sample obtained was 144 data. The research results show that Tax Planning, Deferred Tax Assets and Capital Intensity simultaneously influence Profit Management. Partially, Tax Planning has a negative effect on Profit Management, Deferred Tax Assets and Capital Intensity have no effect on Profit Management.
Cloud Computing: The Smart Way to Manage Documents at Educational Institutions Maharani, Maylinda Putri; Mu’arif, Syamsul
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 2 (2025): (April) STEM, Education, Religion Studies, Social Sciences and Economic Developme
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i2.334

Abstract

The application of cloud computing in archive management in one educational institution has had a significant impact on the efficiency and effectiveness of school administration. This research aims to evaluate the effectiveness of cloud computing in improving accessibility, security, and collaboration in digital records management. This research applies a qualitative method with a case study approach to explore the application of cloud computing as an innovative solution in document management in educational institutions. The results show that the cloud-based system enables faster archive searches, reduces the risk of data loss, and facilitates collaboration between staff. The application of cloud computing in this school also supports the digitization of documents in a structured and secure manner. However, there are challenges in the readiness of human resources, especially in training the use of new technology. Thus, continuous training and mentoring are needed so that the system can be implemented optimally. Overall, cloud computing has proven to be effective in modernizing records management in an educational environment, with a note that increasing user readiness is an important factor in its successful implementation.
Tata Kelola Keuangan berbasis Good Governance di Lembaga Pendidikan di MTs N 10 Banyuwangi Al Hadi, Moh. Sabiq; Mu’arif, Syamsul
Instructional Development Journal Vol 8, No 1 (2025): IDJ
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/idj.v8i1.36000

Abstract

Abstract: This study aims to describe Good Governance-Based Financial Governance in educational institutions, especially in MTs N 10 Banyuwangi, with a focus on transparent, accountable, and participatory financial management. Through a qualitative constructivist approach, this study explores how stakeholders such as principals, financial managers, teachers, and parents construct their realities related to financial management. The results of the study indicate that digitalization, such as the implementation of e-budgeting applications, accelerates the budget management process and improves data accuracy. However, challenges related to further training for financial managers are still needed to optimize the results of digitalization. In addition, this study also reveals that the implementation of Good Governance principles can function as a school branding tool by increasing public trust through transparency and accountability in the management of facilities and infrastructure. On the other hand, the challenges of integrating Good Governance in public schools, such as MTs N 10 Banyuwangi, include obstacles in unsystematic asset recording and bureaucracy that slows down facility maintenance. These findings indicate that although digitalization and Good Governance principles can improve efficiency, there are still obstacles in their implementation that affect the operation and image of the school.Abstrak: Penelitian ini bertujuan untuk menggambarkan Tata Kelola Keuangan Berbasis Good Governance di lembaga pendidikan, khususnya di MTs N 10 Banyuwangi, dengan fokus pada pengelolaan keuangan yang transparan, akuntabel, dan partisipatif. Melalui pendekatan kualitatif konstruktivisme, penelitian ini mengeksplorasi bagaimana para pemangku kepentingan seperti kepala sekolah, pengelola keuangan, guru, dan orang tua mengonstruksi realitas mereka terkait pengelolaan keuangan. Hasil penelitian menunjukkan bahwa digitalisasi, seperti penerapan aplikasi e-budgeting, mempercepat proses pengelolaan anggaran dan meningkatkan akurasi data. Namun, tantangan terkait pelatihan lebih lanjut bagi pengelola keuangan masih diperlukan untuk mengoptimalkan hasil digitalisasi. Selain itu, penelitian ini juga mengungkapkan bahwa penerapan prinsip Good Governance dapat berfungsi sebagai alat branding sekolah dengan meningkatkan kepercayaan masyarakat melalui transparansi dan akuntabilitas dalam pengelolaan sarana dan prasarana. Di sisi lain, tantangan integrasi Good Governance di sekolah negeri, seperti MTs N 10 Banyuwangi, mencakup kendala dalam pencatatan aset yang tidak sistematis serta birokrasi yang memperlambat pemeliharaan fasilitas. Temuan ini menunjukkan bahwa meskipun digitalisasi dan prinsip Good Governance dapat meningkatkan efisiensi, masih ada hambatan dalam implementasinya yang mempengaruhi operasional dan citra sekolah.
Strategi pemberdayaan ekonomi melalui sertifikasi halal dan Qris untuk UMKM di Desa Batuah Damayanti, Wafiq Siska; Assalam, M. Arya; Camelia, Laila Anggun; Ayal, Kartika Sari; Vadillah, Wita Nur; Hasanuddin, Hasanuddin; Mu’arif, Syamsul; Aslina, Yeni
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.32205

Abstract

AbstrakIndonesia sebagai negara dengan populasi Muslim terbesar memiliki peluang yang luas dalam pengembangan produk halal. Tetapi, masih banyak pemilik Usaha Mikro, Kecil, dan Menengah (UMKM) yang belum sepenuhnya mengetahui pentingnya sertifikasi halal dan belum mengimplementasikannya. Di sisi lain, pemanfaatan teknologi digital, termasuk sistem pembayaran QRIS belum maksimal. Kegiatan ini memiliki tujuan untuk mengembangkan daya saing dan pemberdayaan ekonomi UMKM di Desa Batuah, Kalimantan Timur, melalui dua pendekatan utama: pendampingan sertifikasi halal dan implementasi QRIS. Kegiatan dilakukan dengan desain kualitatif melalui metode Participatory Action Research (PAR), yang mencakup pendampingan awal, sosialisasi, implementasi QRIS, pendampingan sertifikasi, dan evaluasi. Mitra kegiatan adalah berbagai jenis UMKM seperti usaha amplang, madu kelulut, merica bubuk, laundry, pedagang kaki lima, dan penjahit. Hasilnya menunjukkan sebagian besar UMKM memperoleh sertifikat halal, sehingga menambah tingkat kepercayaan konsumen dan mendorong kemajuan usaha. Sementara itu, penggunaan QRIS diterima dengan baik dan mampu meningkatkan efisiensi transaksi serta transparansi keuangan. Program ini memberikan dampak positif terhadap pengembangan usaha dan mendukung transformasi Desa Batuah menuju desa digital. Kata kunci: digital; QRIS; sertifikasi halal; UMKM Abstract Indonesia, as the country with the largest Muslim population, has vast opportunities in the development of halal products. However, many micro, small, and medium enterprises (MSMEs) are still unaware of the importance of halal certification and have not yet implemented it. On the other hand, the use of digital technology, including the QRIS payment system, has not been maximized. This initiative aims to enhance the competitiveness and economic empowerment of MSMEs in Batuah Village, East Kalimantan, through two main approaches: halal certification support and QRIS implementation. The activity was conducted using a qualitative design through the Participatory Action Research (PAR) method, which includes initial support, awareness-raising, QRIS implementation, halal certification support, and evaluation. The program partners include various types of SMEs such as amplang businesses, kelulut honey, ground pepper, laundry services, street vendors, and tailors. The results show that most SMEs obtained halal certification, thereby increasing consumer trust and driving business growth. Meanwhile, the use of QRIS was well-received and improved transaction efficiency and financial transparency. This program has had a positive impact on business development and supports the transformation of Batuah Village into a digital village. Keywords: digital; QRIS; halal certification; MSMEs
Co-Authors Al Hadi, Moh. Sabiq Aslina, Yeni Assalam, M. Arya Ayal, Kartika Sari Camelia, Laila Anggun Damayanti, Wafiq Siska Hasanuddin Hasanuddin Lastarina Maharani, Maylinda Putri Novita Sari, Novita Vadillah, Wita Nur