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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Journal of Accounting Science JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Dinamika Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Dedikasi: Jurnal Pengabdian Masyarakat JAF- Journal of Accounting and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Jurnal Ekonomi dan Bisnis Abdi Psikonomi Journal of Islamic Economics and Finance Abdi Cendekia: Jurnal Pengabdian Masyarakat Journal of Islamic Economics and Finance Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Kifah Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan DIMASEJATI:Jurnal Pengabdian Kepada Masyarakat
Ita Rakhmawati
Universitas Islam Negeri Sunan Kudus
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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.
Penguatan Kepatuhan Pajak Berbasis Digital melalui Asistensi Pelaporan SPT Tahunan dan Edukasi Sistem Coretax di Kabupaten Jepara Aisyah Nur Viani; Anisa Nursania; Muhammad Agus Irawan; Ita Rakhmawati; Sakha Maajid; Zulfa Kholistiyana
DEDIKASI: Jurnal Pengabdian Masyarakat Vol 8 No 1 (2026): Dedikasi: Jurnal Pengabdian Masyarakat, Januari-Juni 2026
Publisher : Pusat Pengabdian Masyarakat LPPM IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/dedikasi.v8i1.11525

Abstract

Kepatuhan pajak masih menjadi tantangan strategis dalam optimalisasi penerimaan negara, terutama dalam sistem self-assessment yang menuntut pemahaman dan kemandirian wajib pajak. Rendahnya pengetahuan perpajakan yang disertai keterbatasan literasi digital masyarakat, khususnya dalam pemanfaatan sistem administrasi perpajakan berbasis teknologi, masih menjadi faktor penghambat utama kepatuhan wajib pajak di berbagai daerah, termasuk Kabupaten Jepara.  Kegiatan pengabdian ini bertujuan meningkatkan kepatuhan melalui asistensi pelaporan SPT tahunan, pendaftaran NPWP, dan edukasi Core Tax Administration System (CTAS). Pelaksanaan kegiatan menggunakan metode Community Based Participatory Research (CBPR) dengan model action research yang mencakup perencanaan, pelaksanaan, pengamatan, dan refleksi, serta dilengkapi Focus Group Discussion (FGD) untuk pemetaan kebutuhan dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan keterampilan wajib pajak dalam administrasi perpajakan digital dan tumbuhnya kemandirian dalam pelaporan. Capaian keseluruhan kegiatan mencapai tingkat keberhasilan 97,3%. Hal ini menegaskan bahwa kolaborasi antara Direktorat Jenderal Pajak, akademisi, dan mahasiswa efektif dalam memperkuat literasi digital serta membangun budaya kepatuhan pajak berkelanjutan.   Kata kunci:  kepatuhan pajak, asistensi spt tahunan, edukasi perpajakan, core tax administration system.
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
Implementasi ISAK 335 dalam Penyusunan Laporan Keuangan pada Yayasan Insan Muria Bakti Pertiwi Kudus Mufidatul Auliya; Siti Latifatul Fuadah; Najwa Choirun Nisa’; Ita Rakhmawati
Kifah: Jurnal Pengabdian Masyarakat Vol 5 No 1 (2026): Juni 2026
Publisher : Mafapress Institut Pesantren Mathali'ul Falah Pati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/kifah.v5i1.2168

Abstract

This Community Service activity aims to improve the capacity of the Insan Muria Bakti Pertiwi Kudus Foundation management in preparing transparent and accountable financial reports in accordance with Interpretasi Standar Akuntansi Keuangan (ISAK) 335 for non-profit entities. The problem faced by the foundation is a financial recording system that is still simple and does not meet applicable accounting standards. The method used is the Community Based Research (CBR) approach through four stages, namely laying foundation, planning, information gathering and analysis, and acting on finding. This approach allows for identification of needs and the development of solutions in a participatory manner with the foundation management. The results of the activity show an increase in the understanding and skills of the management in implementing ISAK 335, especially in preparing activity reports, reports of changes in net assets, cash flow reports, and statements of financial position more systematically. The application of these standards produces financial information that is more relevant, easy to understand, and can be accounted for to stakeholders, especially donors. This activity concluded that assistance in preparing ISAK 335-based financial reports effectively increases transparency and accountability in the foundation's financial management and supports the sustainability of non-profit organization governance. Going forward, these efforts need to be strengthened through the development of a digital financial reporting system to improve the efficiency and sustainability of organizational management.
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
IMPLEMENTASI GOOD GOVERNANCE DALAM PENGELOLAAN DANA ZAKAT, INFAQ DAN SEDEKAH PADA LEMBAGA AMIL ZAKAT DI BAZNAS KABUPATEN KUDUS Nurul Azizah; Ita Rakhmawati
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 14, No 2 (2025): KOMPLEKSITAS EDISI DESEMBER 2025
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol14no2.949

Abstract

This study analyzes the implementation of Good Governance principles in the management of Zakat, Infaq, and Sedekah (ZIS) funds at the BAZNAS of Kudus Regency. The Good Governance principles examined include transparency, accountability, responsibility, independence, and fairness. This study uses a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results show that BAZNAS of Kudus Regency has implemented the principles of transparency through the publication of financial reports in accordance with PSAK 109, accountability through internal and external audits, and social responsibility through work programs based on the needs of the mustahik. Organizational independence is maintained through an autonomous institutional structure, and the principle of fairness is implemented in the fund distribution process based on field surveys. However, there are several weaknesses, including the lack of continuous external audits by KAP and limitations in the online information system. This study recommends improvements in independent audits, the digitalization of reporting, and the strengthening of human resource capacity to make ZIS fund management more accountable, professional, and sustainable.Penelitian ini menganalisis implementasi prinsip Good Governance dalam pengelolaan dana Zakat, Infaq, dan Sedekah (ZIS) pada BAZNAS Kabupaten Kudus. Prinsip Good Governance yang dikaji meliputi transparansi, akuntabilitas, responsibilitas, independensi, dan fairness. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa BAZNAS Kab. Kudus telah menerapkan prinsip transparansi melalui publikasi laporan keuangan berbasis PSAK 109, akuntabilitas melalui audit internal dan eksternal, serta tanggung jawab sosial melalui program kerja berbasis kebutuhan mustahik. Independensi organisasi dijaga melalui struktur kelembagaan yang otonom, dan prinsip keadilan dijalankan dalam proses distribusi dana berdasarkan survei lapangan. Namun demikian, terdapat beberapa kelemahan seperti belum adanya audit eksternal dari KAP secara berkelanjutan dan keterbatasan sistem informasi daring. Penelitian ini merekomendasikan peningkatan pada aspek audit independen, digitalisasi pelaporan, dan penguatan kapasitas sumber daya manusia agar pengelolaan dana ZIS lebih akuntabel, profesional, dan berkelanjutan
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.
Determinan Budgetary Slack Pada Pemerintahan Desa: Studi Kasus Kecamatan Kedung Jepara Erviani Anggie Kharerina; Ita Rakhmawati; Aisyah Nur Viani
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10247

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran, tekanan anggaran, asimetri informasi, komitmen organisasi, dan ketidakpastian lingkungan terhadap terjadinya senjangan anggaran pada pemerintah desa. Permasalahan penelitian ini didasarkan pada fenomena ketidaksesuaian antara target dan realisasi anggaran yang mengindikasikan adanya perilaku penyusunan anggaran yang tidak optimal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian lapangan. Data diperoleh melalui penyebaran kuesioner kepada perangkat desa yang terlibat langsung dalam penyusunan anggaran, yaitu kepala desa, anggota badan permusyawaratan desa, dan bendahara desa, dengan jumlah responden sebanyak 54 orang. Teknik analisis data menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26 setelah melalui pengujian kualitas data dan asumsi klasik. Hasil penelitian menunjukkan bahwa partisipasi anggaran, tekanan anggaran, asimetri informasi, komitmen organisasi, dan ketidakpastian lingkungan masing-masing berpengaruh positif dan signifikan terhadap budgetary slack. Hal ini mengindikasikan bahwa peningkatan pada faktor-faktor tersebut cenderung mendorong terjadinya pelonggaran dalam penyusunan anggaran. Simpulan penelitian ini adalah bahwa baik faktor internal maupun eksternal organisasi berperan dalam mendorong terjadinya senjangan anggaran pada pemerintah desa. Rekomendasi untuk penelitian selanjutnya adalah memperluas cakupan wilayah penelitian serta menggunakan metode pengumpulan data yang lebih beragam agar hasil yang diperoleh lebih komprehensif.
Pelatihan Penyusunan Laporan Keuangan Pesantren Berdasar Pedoman Akuntansi Pesantren Ita Rakhmawati; Ulin Nuha; Suparwi; Purwati
Jurnal Pemberdayaan Masyarakat Vol 9 No 2 (2024): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i2.10166

Abstract

This service activity focuses on training in preparing financial reports for pesantren in Kudus using the Pesantren  Accounting Guidelines. The absence of financial management (accounting) expertise among administrative staff in pesantren and the shortage of financial administration personnel are issues faced by aided partners. On the other hand, pesantren are still unfamiliar with the requirements and expectations of compiling financial reports due to the government's lack of socialization over the pesantren accounting guidelines. The approach used in this service is community development practice, a community service methodology founded on community and maximizing available resources to establish long-term continuity, is the strategy employed in this service. Accompanied partners include thirteen pesantren and Rabithah Maahid Islamiyah Kudus Regency.  The result of this service is the awakening of awareness of the importance of preparing financial reports for pesantren entities; increasing the competency of Islamic boarding school financial administration staff in the field of accounting, increasing the ability of pesantren in preparing financial reports including net asset change statement, cash flow statement and also financial position statement.
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 Agustina, Laila Fajri Aisyah Nur Viani Aisyah Nur Viani Aisyah Nur Viani Andes Wahyu Hidayah Anisa Nursania Anisa Nursania Anita Rahmawaty Cahyadi, Iwan Fahri Desi Fira Nor’Aini Dwi Putri Restuti Erina Musfiatul Rohmah Erviani Anggie Kharerina Fais Nur Abdillah Fina Tri Wahyuni Fitri Alifya Zahra Gita Candrika Arian Ida Mifta Chunni’mah Jihan Fatimah Az Zahra Johan Afandi Krisna Adhi Saputra Mufidatul Auliya Muhammad Agus Irawan Muhammad Aji Wicaksono Muhammad Khoiruddin Najwa Choirun Nisa’ Naysa Saydatul Khusna Niawati Niawati Nurul Azizah Purwati Sakha Maajid Siti Latifatul Fuadah Suparwi Suparwi Suparwi Suparwi Suparwi Ulin Nuha Ulin Nuha Vita Kholifatur Rohma Widia Faridatul Mukaromah Zulfa Kholistiyana