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All Journal Jurnal Akuntansi Indonesia Kinerja JBTI : Jurnal Bisnis : Teori dan Implementasi Proceeding SENDI_U Jurnal Kajian Akuntansi Jurnal Mantik Penusa International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Jurnal Magister Administrasi Publik Jurnal Bingkai Ekonomi (JBE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Muria Jurnal Layanan Masyarakat Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURNAL ECONOMINA
Afifi, Zaenal
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Muria Kudus
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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CLOUD COMPUTING SEBAGAI STRATEGI OPTIMASI PERLUASAN TARGET PASAR USAHA KECIL MENENGAH DALAM MENGHADAPI REVOLUSI INDUSTRI 4.0 Muhammad Imam Ghozali; Wibowo Harry Sugiharto; Zaenal Afifi
Jurnal Mantik Penusa Vol. 3 No. 1.1 (19): Manajemen dan Ilmu Komputer
Publisher : Lembaga Penelitian dan Pengabdian (LPPM) STMIK Pelita Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.066 KB)

Abstract

Industry 4.0 requires each industry to be involved in the global market (international market), which involves all places in the world, and not limited to one country. Global marketing accepts the existence of complex (geocentric) world market similarities through the integration of dosmetic, foreign and international marketing activities. So the scope of marketing targets is greater than a traditional market. To be able to help a local UKM to face the global market in the industrial revolution 4.0, can utilize technology from cloud computing which is a technology that makes the internet as a center for data management and applications. From the results of this study the service on cloud computing that best suits the needs of UKM in conducting global marketing is IaaS.
PANDEMIC IMPACT OF COVID-19 ON THE HEALTH OF SYARIAH BANKS Sukma Wijayanti; Zaenal Afifi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1507

Abstract

This study aims to determine the comparison of the health level of banks syariah before and after the Covid-19 pandemic using the measurement method stipulated in the provisions of Bank Indonesia PBI Number 13/1 / PBI / 2011 concerning Bank Health Assessment using the RGEC method. The assessment factors in the RGEC method are risk profile factors, good corporate governance (GCG) factors, profitability factors, and capital factors. The object of this research is all banks syariah companies listed on the Bursa Efek Indonesia from 2017 to 2019. The sampling technique in this study uses a census or population. The analysis technique in this research is descriptive quantitative. The results of this study indicate that banks syariah that were included in the healthy category before the Covid-19 pandemic were Bank Panin Dubai Syariah and banks syariah that were included in the very healthy category were Bank Rakyat Indonesia Syariah and Bank Tabungan Pensiun Syariah. At the time of the Covid-19 pandemic, the three bank syariah were in the very healthy category. Overall, banks syariah are able to grow well even in the COVID-19 pandemic situation.
Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program Nanik Ermawati; Zaenal Afifi; Amin Kuncoro
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.399

Abstract

The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty.
The Effect of Tax Knowledge, Taxpayer Awareness, Education Level, Tax Socialization and Tax Justice on Taxpayer Compliance for SMEs (Study On Convection Taxpayer In Kudus) Putri APRILIA; ZULIYATI; Zaenal AFIFI
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 1 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i1.632

Abstract

This study aims to examine the effect of tax knowledge, taxpayer awareness, education level, tax socialization, and tax justice on taxpayer compliance in UMKM in Kudus. The population in this study is UMKM in Kudus which is engaged in convection. The method in this study used purposive sampling with a total sample of 136 convection units. The type of research used is quantitative research which aims to reveal the truth contained in the research problem that I studied with multiple linear regression testing. The results of this study indicate that tax knowledge and tax socialization have a positive effect on taxpayer compliance for UMKM. This shows that the higher the level of knowledge and socialization of taxation in UMKM taxpayers, UMKM taxpayers are also more obedient to tax regulations. while taxpayer awareness, education level, and tax justice have a negative effect on UMKM taxpayer compliance. This shows that taxpayer awareness, education level, and tax justice do not make UMKM taxpayers obedient to taxation.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, SALES GROWTH, MANAJEMEN LABA, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBEI SELAMA TAHUN 2018-2021) Aditya Candra Nugroho; Mulyanto Mulyanto; Zaenal Afifi
JURNAL ECONOMINA Vol. 1 No. 2 (2022): JURNAL ECONOMINA, Oktober 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.424 KB) | DOI: 10.55681/economina.v1i2.27

Abstract

Penelitian ini bertujuan untuk menguji pengaruh financial distress, leverage, sales growth, manajemen laba, dan intensitas aset tetap terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Metode yang digunakan adalah purposive sampling dengan jumlah sampel penelitian sebanyak 61 perusahaan dengan jumlah data penelitian sebanyak 189. Teknik analisis yang digunakan yakni analisis regresi linier Berganda dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan jika financial distress, intensitas aset tetap berpengaruh positif terhadap penghindaran pajak. Leverage, sales growth dan manajemen laba berpengaruh negatif terhadap penghindaran pajak.
PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD Dennyca Hendriyanto Nugroho; Zaenal Afifi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.42

Abstract

This study aims to determine: (1) The effect of internal control on fraud prevention, (2) The influence  of good corporate governance on fraud prevention, (3) The effect of internal control on good corporate governance. This research was conducted at the People's Credit Bank (BPR) spread across Kudus Regency. This study used a data collection technique by distributing questionnaires at rural banks in Kudus Regency with the collection of 118 respondents. The obtained questionnaires were tested using validity and reability to test the feasibility of the obtained questionnaire data. The test equipment used in this study was to use the analysis requirements test including normality test, multicolonierity test, heteroskedasticity test. The method used in data analysis is a multiple regression analysis model. The results of this study show that: (1) internal control variables have a positive and significant effect on fraud prevention, (2) Good corporate governance variables  have a positive and significant effect on fraud prevention, and (3) Internal control variables have a positive effect on good corporate governance
PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DAN UKURAN USAHA TERHADAP PELAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP (Studi Empiris pada UMKM Olahan Makanan Kabupaten Demak) Amalia Lestari; Mulyanto Mulyanto; Zaenal Afifi
JURNAL ECONOMINA Vol. 2 No. 3 (2023): JURNAL ECONOMINA, Maret 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i3.422

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tingkat pendidikan, pemahaman akuntansi, pelatihan penyusunan laporan keuangan dan ukuran usaha terhadap pelaporan keuangan UMKM berdasarkan SAK ETAP di Kabupaten Demak. Penelitian ini menggunakan penelitian kuantitatif yang dalam pengumpulan data diperoleh melalui penyebaran kuesioner. Teknik pengambilan sampel dengan total sebanyak 77 sampel. Kemudian data diolah menggunakan aplikasi SPSS versi 29. Hasil penelitian ini menunjukkan bahwa tingkat pendidikan, pemahaman akuntansi dan ukuran usaha berpengaruh positif terhadap pelaporan keuangan UMKM berdasarkan SAK ETAP. Pelatihan penyusunan laporan keuangan tidak berpengaruh terhadap pelaporan keuangan UMKM berdasarkan SAK ETAP.
Implementasi Perspektif Pembelajaran dan Pertumbuhan Balanced Scorecard pada Organisasi Nirlaba Zaenal Afifi
Jurnal Bingkai Ekonomi (JBE) Vol 2 No 2 (2017): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk menemukan bukti empiris tentang implementasi perspektif pembelajaran dan pertumbuhan Balanced Scorecard pada organisasi Nirlaba Pondok Pesantren Rohmatillah Kudus. Penelitian ini merupakan studi kasus. Desain kualitatif penelitian ini dilakukan dengan wawancara kepada 12 orang yang berbeda tanggung jawabnya. Penelitian ini menemukan bahwa pada prinsipnya atribut-atribut strategy map perspektif pembelajaran dan pertumbuhan dalam BSC telah diterapkan dengan baik di Pondok Pesantren Rohmatillah. Selain itu, penelitian ini menemukan faktor pendukung penerapan perspektif pembelajaran dan pertumbuhan dalam BSC di Pondok Pesantren Rohmatillah yaitu kedisiplinan yang kuat.
PENGARUH CURRENT RATIO, INTENSITAS MODAL, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Anita Ismiati; Sri Mulyani; Zaenal Afifi
JURNAL ECONOMINA Vol. 2 No. 11 (2023): JURNAL ECONOMINA, November 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i11.778

Abstract

Penelitian ini bertujuan untuk menguji pengaruh current ratio, intensitas modal, net profit margin, dan debt to equity ratio terhadap nilai perusahaan. Objek penelitian adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Pengambilan sampel dilakukan dengan teknik purposive sampling dengan jumlah sampel sebanyak 41 perusahaan dengan 97 data observasi dalam kurun waktu 3 tahun. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS statistics versi 25. Hasil penelitian menunjukkan bahwa current ratio dan debt to equity ratio tidak berpengaruh terhadap nilai perusahaan. Sedangkan intensitas modal dan net profit margin berpengaruh positif terhadap nilai perusahaan.
Co-Authors - Sukirman Aditya Candra Nugroho Ahmad Zazuli Amalia Lestari Amin Kuncoro Anita Ismiati Dennyca Hendriyanto Nugroho Muhammad Imam Ghozali Mulyanto Mulyanto Mulyanto Mulyanto Nanik Ermawati Nanik Ermawati, Nanik Nugroho, Dennyca Hendriyanto Putri APRILIA Sukirman Sukirman Sukma Wijayanti Wibowo Harry Sugiharto Zuliyati Zuliyati