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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Community Empowerment Jurnal Manajemen dan Profesional e_Jurnal Ilmiah Riset Akuntansi
Umi Nandiroh
Universitas Islam Malang
Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Meningkatkan Tata Kelola Desa Dan Perilaku Hidup Sehat Menuju Era New Normal Nandiroh, Umi; Akbar, Akbar; Afrianti, Erlin; Yuniarti, Nurul; Ikhmawati, Elmia; Trirezeki, Rovita; Nuranisa, Nuranisa; Sa’ati, Sa’ati; Jumratih, Jumratih; Dekayanti, Santi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol 1, No 4 (2020): Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v1i4.8788

Abstract

Corona Virus adalah penyakit yang menyebabkan infeksi saluran nafas pada manusia mulai dari batuk pilek hingga yang lebih serius seperti Middle East Respiratory Syndrome (MERS) dan Severe Acute Respiratory Syndrome (SARS) (Guan, dkk 2020). Coronavirus jenis baru yang ditemukan menyebabkan penyakit COVID-19 (WHO, 2020). Dengan adanya upaya pemerintah dalam menangulangi penyebaran covid-19 ini di wajib kepada seluruh masyarakat untuk tetap menerapkan perilaku hidup sehat dan mematuhi protokol kesehatan yang telah ditetapkan oleh pemerintah seperti sosial dastancing dan tetap memakai masker dan hand sanitizer saat ada keperluan mendesak. Dampak yang dapat dirasakan dari wabah ini yaitu krisis ekonomi bagi masyarakat, jadi dapat diberikan solusi seperti adanya sosialisasi ketahan ekonomi di masa pandemi.
Assistance in reporting individual tax returns after the tax incentive policy in the midst of the Covid-19 pandemic Nandiroh, Umi; Hariri, Hariri
Community Empowerment Forthcoming issue
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.5037

Abstract

The tax incentive policy in the midst of the Covid-19 pandemic has had an impact on changing the way the year-end tax calculation and annual tax returns are filled out. In fact, many taxpayers do not understand how to calculate and report annual taxes. Therefore, this community service is intended to provide solutions to the difficulties experienced by taxpayers, through assistance in reporting individual tax returns after tax incentive policies. This activity is entitled 'TC Mengabdi'. TC Mengabdi recruits Unisma Faculty of Economics and Business students with certain criteria. TC Serving members are selected and briefed according to the standards of the Directorate General of Taxes, before being given field assignments to provide socialization and education to taxpayers. The TC Serving team is stationed at KPP Batu and the Unisma Tax Center. This activity has served and assisted around 4,000 taxpayers in Malang Raya. Through the TC Serving program, taxpayers are greatly assisted in fulfilling their tax obligations, starting from calculating, paying, and reporting taxes.
Exploration of Non-compliance of Micro, Small and Medium Business Taxpayers: Phenomenology Study Umi Nandiroh
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3320

Abstract

This study aims to describe the meaning of non-compliance with taxes, especially for taxpayers of small and medium enterprises. The background of this research is that there is a phenomenon that is not all taxpayers' fulfill their tax obligations in accordance with the provisions of tax regulations. Resistance that occurs in carrying out tax obligations depends on how tax interpreters interpret non-compliance. This study used a qualitative approach with the Schutz interpretive phenomenology as a research method. The phenomenology method focuses on the object of exploration to gain knowledge. Data was obtained through interviews with small business taxpayers. This study found the motives of taxpayers in carrying out their tax obligations. Which consisted of six elements, namely:  situations those were dilematic, opportunistic, distrust, injustice, not willing, and saving yourself. The motive must be found first, because based on Schutz's interpretive phenomenology method, someone will interpret something depending on the motive in interpreting something. From the motives that have been known, it can be concluded that in order to carry out their tax obligations, taxpayers need trust, both for the government, and for God.
Improving the capability of MSME actors in preparing basic financial reports in Kedungkandang Village Irma Hidayati; Umi Nandiroh; Safira Koesherawati; Ghina Abyan Azizah Haris
Community Empowerment Vol 7 No 7 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.038 KB) | DOI: 10.31603/ce.6927

Abstract

The business sector in RW 01 Kedungkandang Malang Village has started to show growth as economic conditions have recovered after the Covid-19 pandemic. MSMEs, however, neglect to document transactions and prepare financial reports because more focus on marketing their products. The aim of this community service is to raise awareness on the importance of accounting records and how to prepare basic financial reports. Program carried out in several stages ranging from socialization, counseling, training, mentoring to monitoring and evaluation. This training and mentoring have succeeded in increasing the understanding and capability of MSME actors to make financial transaction records and basic financial reports independently.
TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, SKALA USAHA, DAN LAMA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Novia'atul Aullah; Umi Nandiroh; Dwiyani Sudaryanti
Jurnal Manajemen dan Profesional Vol 3 No 2 (2022): Jurnal JPro
Publisher : Program Studi Manajemen Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpro.v3i2.1492

Abstract

Abstract: Micro, Small and Medium Enterprises (MSMEs) play an important role in upholding the country's economy. Thus, every MSME actor is expected to be able to produce quality financial reports. Because financial reports are able to analyze the financial performance of an entity. This study aims to determine the effect of education level, understanding of accounting, business scale, and length of business on the quality of financial reports. This study used purposive sampling as a technique in taking the sample. as many as 90 questionnaire data for MSME actors were processed with SPSS 25.0 for windows. In this study it was concluded that there was a partial influence between the variables of education level, accounting comprehension reports, business scale on financial quality. But in this study did not find any significant effect between the length of business variables on the quality of financial reports.
Analisis Faktor-Faktor yang Mempengaruhi Minat Wajib Pajak Orang Pribadi dalam Menggunakan E-Filling Sebagai Sarana Pelaporan SPT (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Malang Selatan) Ardila Kurnia Susanti; Afifudin Afifudin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.131 KB)

Abstract

This study aims to determine the factors that influence the intention to use e-Filling by individual taxpayers using the TAM modification approach. Sampling in this study using the slovin formula. This study uses primary data by distributing questionnaires directly to 98 individual taxpayers who are registered at KPP Pratama Malang Selatan. The analytical method used is path analysis with the help of SmartPLS 3. The results show that perceived usefulness and perceived ease of use  have a positive and significant effect on interest in using e-Filling.Keywords: Perceived usefulness, perceived ease of use, interest in using e-filling
Determinan Kepatuhan Wajib Pajak UMKM Pasca Penerapan Peraturan Pemerintah No. 23 Tahun 2018 (Studi Kasus Pada UMKM yang Terdaftar di KPP Pratama Malang Utara) Vinna Anggraeni; M. Cholid Mawardi; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.948 KB)

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a very important pillar in the economy in Indonesia. MSMEs play a very important role in tax revenue which is the main source of state revenue which has a very large role and is relied upon for the country's development, especially in Indonesia. This study aims to determine the effect of accounting understanding, tax understanding, taxpayer compliance costs on MSME taxpayer compliance. The population of this research is MSME taxpayers who are registered at KPP Pratama North Malang. This study used a purposive sampling technique for sampling. A total of 95 questionnaire data were obtained and processed with SPSS 29.0 for windows. The results of this study indicate that understanding of accounting has no effect on taxpayer compliance, understanding of taxation has a significant positive effect on taxpayer compliance, and the cost of taxpayer compliance has a significant negative effect on MSME taxpayer compliance.Keyword: MSMEs, accounting understanding, tax understanding, tax compliance costs
Pengaruh Leverage, Proporsi Komisaris Independen, dan Auditor Switching Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Anindita Palupi; Afifudin Afifudin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.329 KB)

Abstract

This study aims to examine the results of leverage, the proportion of independent commissioners and auditor switching on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2017-2021.  In this study using fraud triangle theory, where this theory states that there are three components that generally cause fraud, namely pressure proxied by leverage, opportunity proxied by the proportion of independent commissioners and rationalization proxied by auditor switching. This study uses secondary data from the financial statements and annual reports of the Indonesia Stock Exchange. The type of data used in this study is quantitative. This study uses purposive sampling method in sampling and multiple linear regression analysis in data analysis method with the help of statistical computer software SPSS version 14. The results showed that simultaneously leverage, proportion of independent commissioners, and auditor switching have a significant positive effect on tax avoidance. Partially, leverage has a significant positive effect on tax avoidance, the proportion of independent commissioners has a significant negative effect on tax avoidance, auditor switching has no effect on tax avoidance. The results of this study reveal that the variables used in this study are only able to contribute 11.1% to tax avoidance, while the remaining 88.9% is influenced by other variables outside this study.Keywords : Leverage, the proportion of  independent commissioners, auditor switching, tax avoidance
Pengaruh Program Relawan Pajak dan Pendampingan oleh Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Inayah Inayah; Afifudin Afifudin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.544 KB)

Abstract

Tax Volunteer Programs and Assistance by Tax Volunteers can motivate someone to pay taxes as a voluntary contribution to the state which can affect taxpayer compliance. This study aims to determine the effect of the Tax Volunteer Program and Assistance by Tax Volunteers on Individual Taxpayer Compliance. This research is a quantitative research using primary data. The sampling technique in this study was carried out by purposive sampling. The results of this study indicate: 1) Simultaneously the variables of the tax volunteer program and assistance by tax volunteers have a significant effect on individual taxpayer compliance, 2) The results of the hypothesis test show that the tax volunteer program variable has a significant positive effect on individual taxpayer compliance, 3) The results of the hypothesis test show that the assistance variable by tax volunteers has a significant positive effect on individual taxpayer compliance.Keywords: Tax volunteer program, tax volunteer assistance and taxpayer compliance
Pengaruh Dimensi Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan Diah Utami Putri; Nur Diana; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

SA 320 stated that the determination of the materiality needs professional auditor considerations. The components of auditor professionalism consists of dedication to one’s profession, social obligation, independence, belief in profession, and having friendly relationships with colleague. This research aims to analyze the factors influencing the auditor’s considerations of materiality for finacial statement audit such as dedication to one’s profession, social obligation, autonomy demands, belief in profession and having friendly relationships with colleague. The data of this research was collected through questionnaires that were distributed to 35 auditors in Public Accountant Office of Malang city as the respondents and also the method that being used in this research is multiple regression analysis with the help of SPSS 25. The results of this research show that dedication to one’s profession, belief in profession, have positive influences on the auditor’s consideration of materiality for financial statement audit. Based on the results, it can be concluded that to determine the level of materiality properly for financial statement audit, there are several thing that needs to be considered such as dedication to one’s profession, social obligation, independence, belief in profession, and also having friendly relationships with colleague.Keywords: professionalism, materiality 
Co-Authors Afifudin Afifudin Afrianti, Erlin Anindita Palupi Anisa Maratus Solikha Ardila Kurnia Susanti Bastomi, Mohamad Dekayanti, Santi Diah Utami Putri Dwiyani Sudaryanti Ghina Abyan Azizah Haris Hariri, Hariri Husnul Chulukiyah Ikhmawati, Elmia Inayah Inayah Irma Hidayati Jumratih, Jumratih M. Cholid Mawardi Maslichah, Maslichah Mita Putri Lestari Moh. Amin Muhammad Zacky Abdillah Nengnis Uswatul Kasanah Nia Audina Novia'atul Aullah Nur Diana Nuranisa, Nuranisa Nurul Indah Q. Muksin Oktavia Maimatul Magviroh Risma Aliatun Nutkhofifah Roudhoh Salsabila Kamaliah Sa’ati, Sa’ati Safira Koesherawati Safitri Safitri Trirezeki, Rovita Vinna Anggraeni Yuniarti, Nurul