Article Per Year (5 Year)
p-Index From 2021 - 2026
1.244
P-Index
This Author published in this journals
All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal IPTEK Bagi Masyarakat JER Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia
Markhumah, Umatun
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mechanical Engineering Physics Public Health Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA (DD) DALAM PENINGKATAN PEMBANGUNAN FISIK DESA TAWANG KECAMATAN SUSUKAN KABUPATEN SEMARANG Handayani, Titik; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih; Markhumah, Umatun; Shukor Harun , Mohd
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1081

Abstract

The purpose of this study was to analyze the effectiveness of village fund management in increasing the physical development of Tawang Village. The method used in this research is descriptive with a quantitative approach. Data obtained through observation, interviews and documentation. The data processed is sourced from the APBDesa and Tawang Village APBDes Realization Report relating to physical development for the 2019-2022 period. The calculation technique used is the effectiveness ratio. The results of the study show that the management of village funds in increasing the physical development of Tawang Village is at an effective level with the results of the effectiveness ratio in 2019 to 2022 showing 100%. Apart from that, interviews conducted with several informants also showed that the management of village funds starting from the planning, implementation, administration, reporting and accountability stages had been carried out by the government properly and there was real/physical evidence of government performance.
New ideas, Management, Plan, Money, and Teamwork for New Business Effectiveness: Digital Transformation as Moderator. Markhumah, Umatun; Intan Penatari, Resi; Septiana, Aulia
Journal Economic Business Innovation Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i4.215

Abstract

Purpose: This study looks at how five important entrepreneurial factors affect startup performance in a changing business environment. These factors are innovation capability, entrepreneurial leadership, strategic agility, access to funding, and collaborative networks. Digital transformation is a factor that can change how these factors affect performance. Method: We employed a quantitative research design to collect primary data through structured questionnaires that we distributed to 250 startup founders and managers. The relationships between the variables were analyzed using structural equation modeling (SEM), and the moderating role of digital transformation was tested. Findings: It is indicated by the results that startup performance is significantly and positively influenced by all five entrepreneurial factors. Digital transformation has a significant impact on these relationships, enhancing their effect on performance outcomes. Novelty: This research contributes novel insights. It does so by integrating digital transformation as a moderator. It also illuminates how digital capabilities interact with traditional entrepreneurial drivers. This interaction improves startup success in rapidly evolving markets. Implications: Entrepreneurs, investors, and policymakers can use the findings to guide their actions. The findings suggest that these groups prioritize digital transformation initiatives alongside essential entrepreneurial competencies. These initiatives will foster startup growth, resilience, and competitive advantage.
Pemberdayaan Kemandirian Ekonomi Melalui Pelatihan Kewirausahaan bagi Ibu-Ibu Dasa Wisma Rahmawati, Rahmawati; Markhumah, Umatun; Amperawati, Endang Dwi; Widayani, Astrid; Nurlaela, Siti; Arifah, Siti; Iswara, Dewi
Jurnal IPTEK Bagi Masyarakat Vol 5 No 1 (2025)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i1.1240

Abstract

Economic empowerment of women in the dasa wisma group is crucial for improving their welfare and promoting economic independence. Therefore, efforts are needed to empower the economy of this group. This community service activity aims to empower the economic independence of women in the dasa wisma group in Pandes Village, Wedi District, Klaten Regency by providing basic business entrepreneurship training. The training method was conducted with 20 women in the dasa wisma group. It began with data collection through a survey of the training participants aimed at measuring their level of knowledge, skills, motivation, and entrepreneurial initiative before and after the training. The results of this basic business entrepreneurship training activity showed a positive and significant impact on the participants. There was a substantial increase in entrepreneurial knowledge and skills among the women in the dasa wisma group, with an average score increase of 29%. In addition, this training significantly contributed to increasing participants' motivation and initiative in starting or developing their micro-businesses. This business entrepreneurship training program proved to be an effective economic empowerment strategy for the dasa wisma group of women. The implication is the importance of a structured and sustainable entrepreneurship training program. It is recommended that further activities consider the factors supporting and inhibiting business sustainability after training, to ensure maximum long-term impact.
Global Research Trends on Deferred Tax: A Comprehensive Bibliometric Analysis Using Scopus Data (2016–2025) Markhumah, Umatun; Sutopo, Bambang
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2115

Abstract

This study presents a comprehensive bibliometric analysis of the Scopus-indexed deferred tax literature, focusing on conceptual evolution, thematic interrelationships, and global research directions over the past two decades. Using VOSviewer for co-occurrence mapping, five main clusters are identified that reflect the knowledge structure on deferred taxes. The first cluster positions deferred tax, deferred tax asset, and deferred tax liability as core concepts closely related to IAS 12, temporary differences, and DTA/DTL recognition practices. The second cluster highlights the relationship between earnings management, value relevance, and book tax differences, confirming that deferred tax is an important indicator of earnings quality. The third cluster highlights the role of tax loss carryforwards in risk assessment, financial performance, and information relevance for investors. The fourth cluster links tax avoidance, effective tax rate, and transfer pricing, suggesting that DTA/DTL are used as signals of tax aggressiveness and are influenced by governance mechanisms. The fifth cluster focuses on valuation allowances and cash flow uncertainty, underscoring the importance of tax accounting in assessing reporting risk. These findings suggest that the deferred tax literature has shifted from a technical focus on accounting recognition to broader issues, including cash flow forecasting, firm risk, governance, tax aggressiveness, and ESG implications emerging after 2020. This study provides a strong theoretical foundation for further research, including exploring the integration of deferred taxes with sustainability, tax transparency, and financial reporting innovation under the latest IFRS standards. These results also contribute to academics, regulators, and practitioners in understanding the strategic position of deferred taxes in corporate financial decision-making.
Earmarked Green Tax Benefits and Flood Risk Experience Shaping Public Support and Compliance Intentions Indriastuti, Eka; Markhumah, Umatun
Journal Economic Business Innovation Vol. 2 No. 3 (2025): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i3.316

Abstract

Purpose: This paper investigates the effects of flood mitigation benefit perceptions, governance aspects and disaster severity on perceptions towards and intentions to comply with green taxation. Method: A cross-sectional study with PLS-SEM approach was carried out on data collected digitally from flood-prone areas. Findings: The findings show that the perceived benefits of targeted flood mitigation programs, environmental effectiveness, fairness, and trust in the government significantly encourage support for green taxes and the intention to comply with them. Perceptions of transparency and accountability have a weaker direct effect. The impact of flooding does not directly influence support, but it has an important moderating effect. This means that it increases the effect of targeted benefits and perceptions of fairness on the intention to comply. Findings show that, in disaster-affected areas, residents assess green taxes not based on abstract environmental goals, but based on specific benefits that are in line with the principle of fairness. Novelty: This study proposes the flood impact severity as a contextual moderator in the association between cope-green tax design and disaster experience and rearticulates green taxation less in terms of control-of-emissions and more as adaptive climate-finance. Implications: The results of the study indicate that public acceptance of green taxes can be increased if the government allocates the revenue from these taxes to visible flood prevention efforts, ensures a fair distribution of the burden, and strengthens institutional credibility in areas vulnerable to climate risks.
Digital Literacy, Tax Knowledge, and MSME Tax Compliance in the Era of Digital Taxation Adellya, Sherly; Markhumah, Umatun
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.318

Abstract

Purpose: The study tests the role of digital literacy and tax knowledge as antecedents to MSME tax compliance in digitally mediated taxation systems, integrating a conceptual divide in previous research. Method: A thematic and structural analysis of the literature: Digital tax compliance studies Contributing to digital tax research, SLR proponents an analysis based on both thematic synthesis and bibliometric mapping to (1) provide a broad scope depiction by synthesizing empirical evidence, and (2) create insights into structural patterns. Findings: The findings also show that digital literacy and tax knowledge positively influence on MSMEs tax compliance, but the relations are interdependent instead of independent. Digital literacy help the taxpayer in using electronic tax systems to reduce procedural complexities and operational mistakes and tax knowledge supports them in correct interpretation of tax rules. Enhancements in compliance are particularly significant when both these features present, which can account for the mixed results associated with digital tax reform reported in the literature. This bibliometric analysis shows a nascent move to capability-based theories of compliance and continued dichotomy between technical and cognitive viewpoints. Novelty: This paper contributes to tax compliance literature by theorising digital literacy and tax knowledge as complementary competences which interact to shape compliance conduct in digital taxation contexts. Implications: The results imply that digital tax reforms should be introduced as capacity-building programs, incorporating the enhancement of digital skills and adaptive tax education for inclusive and sustainable MSME tax compliance.
ESG Practices, Tax Transparency, and Corporate Cash Tax Outcomes Nur Ariyani, Noviana; Markhumah, Umatun
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i4.324

Abstract

Purpose – We focus on how corporate tax outcomes are influenced by environmental, social and governance (ESG) practices, in particular we highlight the impact of tax transparency and tax governance disclosure as an important transmission mechanism. It responds to continued discussions about whether corporate tax should be included as part of responsible business in the ESG space. Design/methodology/approach – We follow a hybrid research design that integrates perceptual measures of ESG and tax transparency with objective measures of tax outcomes. Partial least square-structural equation modeling is used to examine the direct, indirect and moderation effects in a model adopted in this study. Findings – The findings show that the quality of governance, strategic ESG integration, and stakeholder pressure are positively related to corporate tax performance directly, and through improved tax transparency. Social practices affect tax liabilities but are realised through mechanisms of transparency, environmental practices have a direct influence. Tax transparency is found to be a key determinant of corporate tax behavior and the perception of enforcement strength does not significantly change this relationship. Originality/value – This paper advances the literature by treating tax transparency as a separate governance measure not subsumed within ESG, thus providing greater theoretical insight into how responsible practices manifest in taxing behaviour. Research Implications – The results have implications for the role of corporate governance and transparency in integrating sustainability strategies with the firm’s tax responsibility.
Academic Audit Committee Directors, Tax Governance, and Corporate Tax Avoidance Nurlitasari, Sintia; Markhumah, Umatun
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i4.325

Abstract

Purpose – This paper investigates the degree to which academic members of audit committees influence corporate tax avoidance via internal governance mechanisms. Design/methodology/approach – Structural equation modeling is applied in testing direct, mediating and antecedent governance relationships with findings reported. Findings – The results indicate that academic financial experts serving on audit committees are related to lower levels of corporate tax avoidance. This relationship is basically indirect and works through a higher quality of tax governance, consisting in better law, high control risk oversight and more transparency. The findings suggests that academic directors primarily act as effective monitors rather than advisers in the context of tax planning. Stronger tax governance, for its part, limits managerial discretion in tax decisions and discourages aggressive-taxing behavior. Moreover, the analysis also implies that governance-related mechanisms largely contribute to determine tax policies, especially in cases where inside monitoring is essential. Originality/value – We contribute to the tax avoidance literature by incorporating tax governance quality as an intervening factor between audit committee members with accounting expertise and tax outcomes. It contributes to the existing literature on board heterogeneity by emphasizing the unique contribution of academic directors in governance-sensitive areas such as taxation. Research Implications – The findings highlight the significance of expertisebased AC composition and have implications for regulating corporate tax behaviours towards more responsible and transparent governance.
Co-Authors Adellya, Sherly Amperawati, Endang Dwi Bambang Sutopo Hegy Suryana, Alean Kistiani Indriastuti, Eka Intan Penatari, Resi Iswara, Dewi Nur Ariyani, Noviana Nurlitasari, Sintia Rahmawati, Rahmawati Septiana, Aulia Shukor Harun , Mohd Siti Arifah Siti Nurlaela Titik Handayani, Titik Triatmaja, Nur Asih Widayani, Astrid