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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Sukma Perdana
Universitas Wisnuwardhana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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FINANCIAL INDEPENDENCE STRATEGY WITH THE ROLE OF SOCIAL CAPITAL AND HUMAN CAPITAL: MEDIATION OF INNOVATION ABILITY OF FISHERMEN GROUP ON BALEKAMBANG COAST, EAST JAVA Ayu Agus Tya Ningsih; Sukma Perdana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4371

Abstract

The study aims to elucidate the implications derived from analyzing the direct effects of social capital and human capital on financial independence and innovation, as well as the impact of innovation on financial independence. Furthermore, it elucidates the significance and examination of the impact of social capital and human capital, mediated by innovation, on financial independence. The analytical instrument employed is a structural equation model utilizing Partial Least Squares, accompanied by a mediation test via Sobel. The study sample comprised 52 members of the Kondang Merak Beach fishermen's organization in Balekambang, East Java, Indonesia. The study's findings indicate that social capital does not directly influence financial independence; nevertheless, human capital has a direct and significant impact on both financial independence and innovation. Innovation directly influences financial independence. Innovation cannot mediate the impact of social capital; nevertheless, it can mediate the effect of human capital on financial independence.
Interpretasi Regulasi Perpajakan Pasca Transformasi Sistem Administrasi Pajak dalam Praktik Akuntansi pada BPR Sukma Perdana; Agoes Hariyanto; Etty Umamy
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.212

Abstract

This study aims to analyze the interpretation of tax regulations in accounting practices at rural banks (Bank Perkreditan Rakyat) in Tulungagung following the transformation of the tax administration system. A qualitative approach was employed using in-depth interviews, observation, and documentation involving accounting practitioners responsible for tax reporting. The findings reveal that the interpretation of tax regulations is not uniform but varies depending on practitioners’ experience, educational background, and organizational context. Such variation is evident in the recognition of fiscal expenses and interest income, reflecting adjustments between regulatory provisions and business practices. The digitalization of the tax system improves reporting efficiency while simultaneously introducing new complexities that require higher adaptive capacity. Furthermore, the linguistic structure of tax regulations influences practitioners’ understanding, leading to differences in application. The study concludes that regulatory interpretation plays a central role in bridging tax policy and accounting practice. This research contributes to the development of an interpretive perspective in tax accounting studies and provides practical implications for improving tax understanding and compliance within rural banks.
Co-Authors Agoes Hariyanto Ayu Agus Tya Ningsih Etty Umamy