Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal Monex: Journal of Accounting Research Journal of Accounting Science Abdi Cendekia: Jurnal Pengabdian Masyarakat Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Ita Rakhmawati
Universitas Islam Negeri Sunan Kudus
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak UMKM: Regulasi, Lingkungan, Biaya, dan Machiavellianisme Aisyah Nur Viani; Ita Rakhmawati
Monex: Journal of Accounting Research Vol 15, No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v15i1.10017

Abstract

Tingkat kepatuhan pajak di kalangan wajib pajak UMKM di Indonesia masih rendah meskipun telah diterbitkan Peraturan Pemerintah No. 55 Tahun 2022 yang bertujuan untuk memberikan kemudahan dan keadilan fiskal. Tingkat kepatuhan pajak UMKM yang rendah ini juga tampak nyata di Kabupaten Jepara. Studi ini dilakukan untuk menganalisis pengaruh implementasi Peraturan Pemerintah No. 55 Tahun 2022, lingkungan wajib pajak, biaya kepatuhan pajak, dan machiavellianisme terhadap kepatuhan wajib pajak orang pribadi yang merupakan pelaku UMKM di Kabupaten Jepara. Data dikumpulkan melalui kuesioner yang diberikan kepada 100 responden menggunakan teknik Convenience Sampling dan dianalisis menggunakan regresi linier berganda melalui SPSS versi 26. Hasil studi menunjukkan bahwa secara bersamaan, semua variabel memiliki pengaruh yang signifikan terhadap kepatuhan pajak. Secara parsial, implementasi Peraturan Pemerintah No. 55 Tahun 2022 tidak memiliki dampak yang signifikan. Lingkungan wajib pajak memiliki dampak positif dan signifikan, sementara biaya kepatuhan dan machiavellianisme memiliki dampak negatif dan signifikan. Temuan ini menekankan pentingnya memperluas penyebaran partisipatif Peraturan Pemerintah No. 55 Tahun 2022, memperkuat lingkungan sosial, menyederhanakan prosedur administratif, dan menumbuhkan moralitas wajib pajak untuk meningkatkan kepatuhan pajak di sektor UMKM.
IMPLEMENTASI ISAK 35 SEBAGAI STRATEGI MENINGKATKAN TRANSPARASI DAN AKUNTABILITAS LAPORAN KEUANGAN PADA UPZIS Ita Rakhmawati; Fitri Alifya Zahra; Gita Candrika Arian; Vita Kholifatur Rohma
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 3 No. 3 (2026): March
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v3i3.173

Abstract

ABSTRAK Penelitian ini bertujuan menganalisis penerapan ISAK 35 dalam meningkatkan transparansi dan akuntabilitas laporan keuangan pada UPZIS LAZISNU Desa Jepangpakis. Penelitian menggunakan pendekatan kuantitatif dengan metode studi kasus. Hasil penelitian menunjukkan bahwa laporan keuangan UPZIS LAZISNU Desa Jepangpakis belum sepenuhnya sesuai dengan ketentuan ISAK 35 karena hanya menyajikan laporan kas masuk dan kas keluar tanpa laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, serta catatan atas laporan keuangan. Rekonstruksi laporan keuangan berdasarkan ISAK 35 menunjukkan peningkatan kejelasan informasi keuangan, transparansi pengelolaan dana, dan akuntabilitas lembaga kepada masyarakat dan donatur. Oleh karena itu, diperlukan penerapan ISAK 35 secara konsisten serta peningkatan kapasitas sumber daya manusia melalui pelatihan teknis penyusunan laporan keuangan entitas nirlaba.   Kata Kunci: LAZISNU, ISAK 35, Transparansi, Akuntabilitas, Laporan_Keuangan   ABSTRACT This study aims to analyze the application of ISAK 35 in improving the transparency and accountability of financial reports at the UPZIS LAZISNU in Jepangpakis Village. The study employs a quantitative approach using the case study method. The results of the study indicate that the financial reports of UPZIS LAZISNU in Jepangpakis Village do not yet fully comply with ISAK 35 requirements, as they only present cash inflow and outflow statements without a statement of financial position, a comprehensive income statement, a statement of changes in net assets, a cash flow statement, or notes to the financial statements. The reconstruction of financial statements based on ISAK 35 demonstrates improved clarity of financial information, transparency in fund management, and the institution’s accountability to the public and donors. Therefore, consistent implementation of ISAK 35 is necessary, along with enhancing human resource capacity through technical training on the preparation of financial statements for nonprofit entities.   Keywords: LAZISNU, ISAK 35, Transparency, Accountability, Financial_Statements
Tax Socialization, Love of Money, and Taxpayer Compliance: The Role of Tax Awareness Mediation among Individual Taxpayers Anisa Nursania; Ita Rakhmawati
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2068

Abstract

General Background: Tax authorities around the world face ongoing challenges in optimizing revenue due to persistent taxpayer non-compliance. Spesific Background: Indonesia continues to face shortfalls in tax revenue targets, as reflected in a 16.72% decline recorded in August 2025, indicating that taxpayer compliance remains insufficient to support fiscal objectives. Knowledge Gap: The existence of inconsistencies in previous studies related to the socialization of taxation and love of money towards taxpayer compliance, and some previous studies still place the taxpayer awareness variable as an independent variable. Objective: This study aims to examine the effects of tax socialization and love of money on taxpayer compliance and to analyze the mediating role of taxpayer awareness in this relationship. Methods: This study used a quantitative approach with primary data sources. Samples were obtained through convenience sampling, while data collection was conducted through questionnaires and analyzed through multiple linier regression test. Results: Tax awareness mediates the effect of tax socialization on compliance, while love of money has no effect. Novelty: This study combines love of money and taxpayer awareness in a mediation model between tax socialization and compliance, expanding the focus from external factors to internal motivation. This approach also utilizes attribution theory to provide an additional analytical perspective in understanding taxpayer behavior. Implication: The findings indicate that taxpayer compliance can be improved by designing tax awareness campaigns that emphasize awareness, objectives, and benefits of taxation, as well as more targeted and interactive communication
Pengaruh Pengetahuan Perpajakan, Relawan Pajak, dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir di Bidang Perpajakan Andes Wahyu Hidayah; Ita Rakhmawati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.951

Abstract

This research aims to examine the impact of tax knowledge, engagement in the Tax Volunteer program, and labor market considerations on students’ interest in pursuing careers in taxation. Employing a quantitative methodology, the study involved 116 students who took part in the Tax Volunteer program organized by the Regional Office I of the Directorate General of Taxes (DGT) in Central Java. Data were obtained through structured questionnaires and processed using multiple linear regression analysis with IBM SPSS Statistics 25. The results reveal that the three independent variables exert a positive and statistically significant influence on students’ career interest. These findings imply that experiential learning, particularly through participation in the Tax Volunteer program, plays a vital role in fostering interest in taxation-related professions. The coefficient of determination (R²) of 0.503 indicates that the model accounts for 50.3% of the variation in career interest. This underscores the importance of integrating theoretical instruction with practical exposure in cultivating students’ professional aspirations. Nevertheless, the study is limited by its narrow regional coverage, which may affect the generalizability of the results. It is therefore recommended that future research extend the geographical scope to provide broader insights into the determinants of career interest in taxation.
Penguatan Akuntabilitas Melalui Implementasi Pelaporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 Ita Rakhmawati; Naysa Saydatul Khusna; Muhammad Khoiruddin; Krisna Adhi Saputra
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2026): Maret
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i1.539

Abstract

Masjid merupakan salah satu entitas nirlaba yang sumber pendanaan utamanya berasal dari masyarakat. Pelaporan keuangan menjadi salah satu wujud akuntabilitas yang akan berdampak secara langsung terhadap partisipasi stakeholder. ISAK 35 menjadi panduan dasar dalam penyusunan laporan keuangan pada entitas nonprofit. Pengabdian ini bertujuan untuk memberikan sosialisasi sekaligus pelatihan penyusunan laporan keuangan pada Masjid Al-Wustho di Kabupaten Kudus dengan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Metode yang digunakan adalah service learning sebagai pendekatan yang memadukan antara pembelajaran akademis dan pelayanan sosial terhadap masyarakat dengan objek sasaran Masjid Al Wustho di Kota Kudus. Hasil pengabdian menunjukkan bahwa pengurus Masjid Al-Wustho:(1) terbangun kesadaran akan pentingnya pelaporan keuangan masjid yang komprehensif sebagai bentuk akuntabilitas pengelolaan keuangan, (2). memiliki pengetahuan baru terkait ISAK 35 di dalam proses pengolahan data keuangan masjid, (3). Memiliki kompetensi penyusunan laporan keuangan masjid berdasarkan ISAK 35 meskipun masih memerlukan tahap pembiasaan dan pendampingan berkelanjutan. Diharapkan program pengabdian ini tidak hanya bersifat tentative tetapi terus berkelanjutan sehingga terbentuk kemandirian penuh dari pengurus masjid dalam jangka panjang.
Co-Authors Aisyah Nur Viani Andes Wahyu Hidayah Anisa Nursania Fitri Alifya Zahra Gita Candrika Arian Krisna Adhi Saputra Muhammad Khoiruddin Naysa Saydatul Khusna Vita Kholifatur Rohma