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All Journal International Journal of Community Service Research Horizon
Aulia Rachman, Helmy
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Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Information System Optimization: Accounting, Remuneration, and Tax Compliance Perspectives Aulia Rachman, Helmy; Dimar Alam, Muhammad; Hazbiy Shaffan, Nur
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.499

Abstract

This study discusses the influence of accounting information systems, satisfaction with remuneration, and satisfaction with taxation on the performance of lecturers and employees at Brawijaya University. The urgency of this study is motivated by the phenomenon of a new system at the University, namely UB Satu Data, which can support the performance of lecturers and employees in terms of accounting information systems, remuneration systems, and also taxation. The purpose of this study is to measure the influence of accounting information systems, satisfaction with remuneration, and satisfaction with taxation policies on the performance of lecturers and employees at Brawijaya University. The research method used is quantitative with a comparative causal research type using a survey of all employees and lecturers at Brawijaya University. The results of this study indicate that a good remuneration system can improve job satisfaction and performance of lecturers and educators through financial and moral rewards. Satisfaction with taxation policies such as transparency and administrative efficiency have a significant effect on performance with a coefficient of 0.527 (p = 0.009). Changes to PP No. 58 of 2023 affects the calculation of PPh 21 tax, increases taxpayer compliance but raises concerns regarding administration and net income. Institutional support for a transparent tax system affects subjective norms and academic productivity.
SMEs’ Trade Zakat Payment for Poverty Alleviation: Study Case in Malang City, Indonesia Ekawaty, Marlina; Hakimi Mohd Shafiai, Muhammad; Kartika Galuh, Ajeng; Kresna Sakti, Rachmad; Aulia Rachman, Helmy; Duyufur Rohman, Ghifary; Rahmawati, Amalia
International Journal Of Community Service Vol. 5 No. 2 (2025): May 2025 (Indonesia - Malaysia - Timor-Leste)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i2.832

Abstract

This community service program aims to enhance SMEs' understanding of trade zakat and improve their compliance with zakat obligations in Malang City. Using a quantitative approach and Structural Equation Modeling (SEM), the study analyzes data collected from SME owners in Malang. The program addresses key factors influencing willingness to pay zakat, including entrepreneurs’ attitudes, zakat literacy, and the role of zakat administrators. The program consists of training sessions that cover the importance and potential of trade zakat, the Fiqh of zakat on trade, and practical methods for calculating and paying zakat. The findings highlight that zakat administration significantly impact SMEs’ willingness to pay zakat, while attitudes toward zakat and religiosity also play crucial roles. Additionally, the results show that attitude and zakat literacy do not affect SMEs’ willingness to pay zakat. The program’s evaluation demonstrates that strengthening zakat literacy and improving zakat administration can encourage SMEs to fulfil their zakat obligations, contributing to poverty alleviation and socio-economic development. These findings offer valuable insights for optimizing zakat collection and utilization to maximize its potential in supporting community welfare.
Co-Authors Amalia Rahmawati Dimar Alam, Muhammad Duyufur Rohman, Ghifary Hakimi Mohd Shafiai, Muhammad Hazbiy Shaffan, Nur Kartika Galuh, Ajeng Kresna Sakti, Rachmad Marlina Ekawaty