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All Journal Owner : Riset dan Jurnal Akuntansi Penamas: Journal of Community Service E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Jurnal Pemberdayaan Umat
Kusmayasari, Dewi
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Sosialisasi prosedur pencairan dan pemberian pembiayaan pada anggota di KSPPS Fathul Hidayah As Salam Kusmayasari, Dewi; Rahmaniayah, Fatichatur; Darmayanti, Novi; Ariyanti, Desy Fajar; Suhartono, Muhammad Yoyok
Penamas: Journal of Community Service Vol. 5 No. 2 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i2.1903

Abstract

This community service activity involves the socialization of the disbursement and financing procedures for customers at KSPPS Fathul Hidayah As Salam. Initial observations revealed a gap in customer understanding of the flow and requirements of Sharia financing, which could hinder service efficiency and satisfaction. The main objective of this activity is to bridge the information gap and enhance customer literacy in Sharia-compliant financing. The method employed is a participatory and educational approach through comprehensive socialization at the KSPPS office during February 2025, targeting existing and new customers. The stages include preparing easy-to-understand materials, implementing interactive socialization with question-and-answer sessions, and evaluating understanding. The results showed significant obstacles in customer understanding regarding the process flow, technical terms, document requirements, and disbursement time expectations. A lack of customer initiative in seeking information was also identified. This gap could cause delays, incomplete files, and misconceptions. This socialization emphasizes the importance of adaptive and sustainable education strategies to improve customer understanding, support KSPPS efficiency, and align with the OJK’s mandate in consumer protection and sharia financial inclusion.
Analisis Minat Masyarakat terhadap Layanan Fintech Syariah: Studi Pengabdian Bersama BSI Gresik Rachmaniyah, Fatichatur; Kusmayasari, Dewi; Khamila, Nabillatul; Astuti, Selvia Laely Dwi; Prameswana, Harda; Indriani, Arya Dhita
Jurnal Pemberdayaan Umat Vol. 4 No. 1 (2025): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v4i1.4643

Abstract

Purpose: This study aims to analyze public interest in Sharia fintech services, focusing on the collaborative community service initiative with Bank Syariah Indonesia (BSI) Gresik. This research seeks to identify factors influencing community adoption, perceptions, and challenges related to Sharia-compliant financial technology. Methodology/approach: The study was conducted in Gresik, East Java, in collaboration with BSI Gresik. Data were collected through surveys distributed to 150 respondents, including BSI customers and local residents. The survey utilized a structured questionnaire with Likert-scale questions covering aspects such as awareness, trust, and usage patterns of Sharia fintech. Results/findings: The findings indicate moderate awareness of Sharia fintech services, with trust in Islamic financial principles being a key driver of adoption. However, limited product knowledge and concerns regarding security were identified as barriers. Conclusion: The study concludes that while there is growing interest in Sharia fintech services, targeted educational campaigns and improved security measures are needed to boost adoption. Collaboration between Islamic banks and fintech providers can further enhance accessibility and trust, aligning with the principles of financial inclusion and compliance with Sharia. Limitations: The study was geographically limited to Gresik, and the sample may not fully represent diverse socioeconomic groups. Additionally, reliance on self-reported data may have introduced a bias. Contribution: This study contributes to the understanding of Sharia fintech adoption in Indonesia by providing insights for Islamic banks, fintech developers, and policymakers to enhance financial inclusion strategies. It also supports the academic discourse on Islamic finance and digital innovation.
Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance WAFA, Moh. Ali; KUSMAYASARI, Dewi; DARMAYANTI, Novi
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1448

Abstract

Taxes play a crucial role as one of the primary sources of government revenue, significantly impacting essential sectors such as education, healthcare, and infrastructure. This research aims to analyze the influence of tax authorities' services, the implementation of e-filing, and tax audits on taxpayer compliance at KPP Pratama Lamongan, with tax sanctions as a moderating variable. The research method used is quantitative by collecting primary data through questionnaires distributed to taxpayers. The results of the research show that there is a significant influence of tax authorities' services and the implementation of e-filing on taxpayer compliance. Apart from that, tax audits also contribute to increasing compliance. Tax sanctions are proven to strengthen the relationship between the independent and dependent variables. This research provides an important contribution to the development of tax policy and strategies for increasing taxpayer compliance in the region. The results of this research can become a reference for further research and help the government in formulating more effective policies.
PENGARUH LOVE OF MONEY, GENDER, DAN MORAL REASONING TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DENGAN AKHLAKUL KARIMAH SEBAGAI VARIABEL MODERASI Sa'diyah, Lummatus; Darmayanti , Novi; Kusmayasari, Dewi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2894

Abstract

This study aims to examine the influence of Love of Money, Gender, and Moral Reasoning on the ethical behavior of accounting students, with Akhlakul Karimah as a moderating variable. The research method used a quantitative approach, with a survey of 175 accounting students from the 2021 intake from four universities in Lamongan Regency. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS application. The results showed that Love of Money and Moral Reasoning significantly influenced student ethical behavior, while Gender did not. Akhlakul Karimah was shown to negatively moderate the relationship between Moral Reasoning and ethical behavior, but did not moderate the effects of Love of Money or Gender. The implications of this study demonstrate the importance of integrating religious values in accounting education to strengthen students' ethical character. The novelty of this study lies in the use of Akhlakul Karimah as a moderating variable in the context of accounting ethics in Indonesia.
The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance Rama, Radian Sri; Darmayanti, Novi; Kusmayasari, Dewi; Suhardiyah, Martha; Abdullah, Zailani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2116

Abstract

This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples.  Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.
Co-Authors Abdul Hadi Abdullah, Zailani Ariyanti, Desy Fajar Astuti, Selvia Laely Dwi Darmayanti , Novi Feryani, Dwin Indriani, Arya Dhita Khamila, Nabillatul Novi Darmayanti Prameswana, Harda Rachmaniyah, Fatichatur Radian Sri Rama Rahmaniayah, Fatichatur Sa'diyah, Lummatus Suhardiyah, Martha Suhartono, Muhammad Yoyok Sulistyawati Sulistyawati Sundari, Ariefah Wafa, Moh. Ali