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All Journal Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Amrizal Imawan
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Taxpayers Comply in Paying Land and Building Taxes (Case Study in Lamongan Regency) Putro, Guruh Marhaenis Handoko; Devi Febrianti; Amrizal Imawan; Ira Megasyara; Ninik Mas'adah; Suryani Yuli Astuti
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 10 No. 1 (2024): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v10i1.4900

Abstract

Taxes are one of the largest sources of state income. All citizens will benefit from the tax function. Recently, a lot of tax fraud has emerged among taxpayers. This research aims to determine the influence of understanding, level of trust in the government, community income, awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Lamongan Regency. Lamongan Regency The object of this research is a village in Lamongan Regency. This research was conducted on 100 respondents using a simple random sampling method, namely Land and Building Taxpayers. This research uses a quantitative descriptive approach with associative research methods. Data collection was carried out by distributing questionnaires and data analysis using multiple linear regression. The research results show that the variables of understanding, level of trust in the government, and tax sanctions have no effect on taxpayer compliance in paying PBB, while people's income and awareness influence taxpayer compliance in paying PBB.
Pengaruh Profitabilitas, Leverage, dan Solvabilitas terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi Risma Difa Firnanda; Ira Megasyara; Amrizal Imawan; Devi Febrianti
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.333

Abstract

Audit delay merupakan masalah penting dalam transparansi laporan keuangan, yang dapat memengaruhi pengambilan keputusan oleh investor. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan solvabilitas terhadap audit delay, serta menguji peran ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pengambilan sampel menggunakan metode purposive sampling, dan diperoleh 38 perusahaan dengan total 114 data observasi. Teknik analisis data menggunakan SEM-PLS (SmartPLS 4). Hasil penelitian menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif signifikan terhadap audit delay, sementara solvabilitas berpengaruh positif signifikan terhadap audit delay. Selain itu, ukuran perusahaan terbukti memoderasi pengaruh profitabilitas, leverage, dan solvabilitas terhadap audit delay.
Edukasi Literasi Keuangan dan Investasi pada Siswa SMA (SMAN 1 Kembangbahu dan SMK Muhammadiyah 1 Lamongan) Amrizal Imawan; Devi Febrianti; Ninik Mas'adah; Teguh Hadi Wibowo
Al-DYAS Vol 5 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/aldyas.v5i1.8896

Abstract

Although financial literacy and financial inclusion have been the focus of various studies and national policies, research that specifically addresses the strengthening of financial literacy, basic accounting, and early investment education among Generation Z in upper secondary education remains limited. This study aimed to evaluate the effectiveness of financial literacy, accounting, and investment outreach and training activities in improving Generation Z’s understanding and readiness for financial decision-making. A qualitative approach was employed through a community service program designed around socialization and training activities, involving 130 students from SMA Negeri 1 Kembangbahu and SMK Muhammadiyah 1 Lamongan selected using purposive sampling. Data were collected using pre-test and post-test questionnaires, observations, and worksheet evaluations, and were analyzed using qualitative descriptive analysis. The results showed an increase in students’ understanding of financial literacy, personal financial management, and the selection of legal investments aligned with their risk profiles. These findings contribute to the development of the concept of financial literacy among young people and broaden understanding of the importance of early financial education in the school context. The study concludes that implementing systematic financial literacy and investment education in secondary education is essential and recommends that schools and education policymakers integrate financial literacy into learning activities. The implications include theoretical contributions to the literature on Generation Z’s financial literacy and practical implications for educational institutions in building students’ financial readiness, while also opening opportunities for further research on the impact of financial literacy on Generation Z’s long-term financial behavior.
Co-Authors Febrianti, Devi Ira Megasyara Ninik Mas'adah Ninik Mas'adah Putro, Guruh Marhaenis Handoko Risma Difa Firnanda Suryani Yuli Astuti Teguh Hadi Wibowo