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All Journal Organum: Jurnal Saintifik Manajemen dan Akuntansi Prosiding University Research Colloquium Riset Akuntansi dan Keuangan Indonesia
Ahyani, Fatchan
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

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Determinants of the Quality of Village Financial Statements and the Implementation of SISKEUDes as a Mediation Variables Trisnawati, Rina; Ahyani, Fatchan; Ulfiati, Nur
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12814

Abstract

This study aims to analyze the factors affecting the quality of village financial statements using SISKEUDes (village financial system application), which had been implemented in villages in the Tegal Regency as an intervening variable. These factors encompassed human resource competence, management commitment, system user training, and data quality. This study’s population was all users of the SISKEUDes system in villages throughout Tegal Regency, totaling 281 villages. The sampling technique employed was the convenience sampling method. Respondents were the SISKEUDes application users who were present at the SISKEUDes 2.0 software extension program. The data were obtained by distributing questionnaires to 281 SISKEUDes users, but only 218 could be processed into data. The data analysis then utilized SEM-PLS with Smart PLS 3.0 software. The results showed that human resource competence, top management commitment, and user training directly had a significant positive effect on the quality of village financial statements. Besides, the variable of SISKEUDes implementation served as a mediation variable for system user training on the quality of village financial statements.
Variabel Dominan yang Memengaruhi Penggelapan Pajak: Systematic Literature Review Ekaputra, Aditiyanto; Triyono, Triyono; Ahyani, Fatchan
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 7, No 2 (2024): Vol 7, No 2 (2024): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v7i2.337

Abstract

This article aims to determine and analyze the development of publications and the dominant variables that influence tax evasion based on the Google Scholar and Scopus databases. The method used in the article is a literature study approach. Search for journal publication databases on Google Scholar and Scopus using the Publish or Perish program to make it easier to search and filter suitable publications. The three applications used in this article are publish or perish, Mendeley, and VOSviewer. The development of publications that were successfully mapped (accessed March 18 2022) on Google Scholar was 1078 publications and Scopus obtained 200 publications, both data were published over a period of ten years (2012-2022). The results of the literature study show that the parameters of tax fairness, taxation system, religiosity, tax discrimination, love of money, tax sanctions, understanding of taxation, tax tariffs, money ethics, and gender are known to be the dominant variables influencing tax evasion based on the Google Scholar database. Meanwhile, the cultural parameters of corruption, information technology systems, economic growth, financial development, tax audits, political electoral cycles, behavioral economics, law enforcement, fiscal policy and cultural values are the dominant variables influencing tax evasion based on the Scopus database.
Model Pengembangan Lembaga Keuangan Mikro Desa Berbasis Local Wisdom Rosyadi, Imron; Ahyani, Fatchan
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan yang dicapai penelitian pada tahun ke-dua adalahmerumuskan dan menyusun model pengembangan lembagakeuangan mikro desa berbasis kearifan lokal (local wisdom)sebagai upaya penguatan ekonomi masyarakat pedesaan di daerahpenelitian. Berdasarkan tujuan tersebut target khusus yang ingindicapai dalam penelitian ini adalah mendesain eksistensi LembagaKeuangan Mikro Desa (LKMD) berbasis kearifan lokal yang sudahdipraktikkan selama bertahun-tahun dan mengakar di entitasmasyarakat pedesaan, yakni tradisi bagi hasil (maro) antarapemilik modal (tanah dan input yang lain) dengan petanipenggarap. Secara spirit ada kemiripan antara maro itu denganskim/akad mudharabah/musyarakah dalam konsep lembagakeuangan Islam. Sehingga dalam konteks itu diperlukanpelembagaan maro dalam LKMD, yang berperan ganda danstrategis yaitu sebagai penyanggah (buffer stock) dan ataupengelola cadangan pangan dalam rangka memberikan kemudahanakses pangan kepada masyarakat kurang mampu (aspek sosial) danmemberikan kemudahan akses permodalan bagi rumah tanggapetani (aspek bisnis). Jenis penelitian ini merupakan deskriptifanalitis, yaitu menggambarkan dan atau mendefinisikanketerlibatan dan peran strategis pemerintah desa dalampengentasan kemiskinan. Subjek penelitian ini adalah pemerintahdan masyarakat (petani) di daerah penelitian. Data yangdiperlukan untuk mencapai tujuan penelitian ini adalah dataprimer dan data sekunder yang diperoleh dengan metode observasi,wawancara secara mendalam, dan penelusuran terhadapdokumentasi pemerintahan desa. Penelitian ini merupakan hasilpengembangan penelitian tahun pertama, yaitu merumuskan modelpengembangan lembaga keuangan mikro desa berbasis kearifanlokal (local wisdom) sebagai upaya penguatan ekonomi masyarakatpedesaan, dengan menggunakan metode focus group discussion(GFD), kritis analitik dan interaktif
Co-Authors Ekaputra, Aditiyanto Imron Rosyadi Rina Trisnawati Ulfiati, Nur