Article Per Year (5 Year)
p-Index From 2019 - 2024
2.604
P-Index
This Author published in this journals
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

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
Pengaruh Pengetahuan, Lingkungan Sosial, dan Ketersediaan Fasilitas Terhadap Minat Berinvestasi Mahasiswa di Pasar Modal (Studi Kasus pada Mahasiswa FEB dan FIA Universitas Islam Malang Angkatan 2019) Husnul Chulukiyah; M. Cholid Mawardi; 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

During the Covid-19 pandemic, local investors increased drastically. The Indonesian Stock Exchange (IDX) notes that investors until June 2022 are dominated by millennials and gen z. This shows that Indonesian people are starting to realize the importance of investing. The purpose of this study was to determine the factors that influence the interest of FEB and FIA Unisma students. This study uses the theory of planned behavior because it explains a person's intention to do something. The research method applied is multiple linear regression analysis. The conclusions from this study are that the variables of knowledge, social environment, and facilities have a simultaneous effect on investment intentions, and each has a partial effect on investment intentions. For future researchers, they can add other variables that have not been studied, such as minimum capital, return, risk, understanding of financial literacy, etc.Keywords: Knowledge, social environment, facilities, interest, investment, capital market
Pengaruh Pemahaman Akuntansi, Modal Usaha, Kreativitas, dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM di Kota Malang Anisa Maratus Solikha; Moh. Amin; 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

The purpose of this study is to ascertain the impact of accounting knowledge, financial resources, creativity, and social media use on the sustainability of UMKM in the Malang City. The dependent variable in this study is the sustainability of UMKM in Malang City, and the independent factors include of accounting, business capital, innovation, and usage of social media. Because the data employed in this type of research is in the form of numbers and numbers, it is a quantitative type of study. Primary data were used in this study, and a questionnaire was used to gather the data.  The participants in this study are UMKM actors who registered with Malang City’s Office of Corporations, Industry, and Trade. The slovin formula is employed in the data collection process. Based on this methodology, 90 respondents from the UMKM actors were used. The multiple linear regression analysis test, instrument test, normality test, traditional assumption test, and hypothesis test were all employed to assess the hypothesis, classic assumption test, multiple linear regression analysis test, and hypothesis test. The result showed that are accounting comprehension variable had no effect on UMKM sustainability, while the venture capital variable had a positive and significant effect on UMKM sustainability, while the creativity variable had no effect on UMKM sustainability and the social media utilization variable has a significant and significant affect on the sustainability of UMKM.Keywords: Understanding Of Accounting, Business Capital, Creativity, Utilization of Social Media, UMKM Sustainability.
Pengaruh Gender, Religiusitas dan Sikap Love of Money Terhadap Etika Penggelapan Pajak UMKM di Malang Raya Roudhoh Salsabila Kamaliah; 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

Abstract

Gender, religiosity and love of money are factors that allow a person to act unethically in carrying out his tax obligations. This study aims to determine the effect of gender, religiosity and love of money attitudes on the tax evasion ethics of MSMEs in Malang. 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) Gender, religiosity and love of money attitudes have a significant effect on the MSME tax evasion ethics simultaneously, 2) The results of the hypothesis test show that gender has a significant positive effect on tax evasion ethics, 3) The results of the hypothesis test show that religiosity has an effect significant positive effect on the ethics of tax evasion, 4) The results of the hypothesis test show that the attitude of love of money has a significant positive effect on the ethics of tax evasion.Keywords: Gender, Religious, Love of Money, Tax Evasion
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kota Batu Tahun 2017-2021 Oktavia Maimatul Magviroh; 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

The aim of this study is to analyze the performance of the Income and Purchase Budget of the Batu City Region in 2017-2021. This research uses a quantitative descriptive method, with data in the form of secondary data, namely, the 2017-2021 Budget Revenue and Shopping Report of the Batu City Region obtained from the Financial and Asset Authority of the Town of Stone. The data was then analyzed using the regional financial independence ratio, the regional real income efficiency ratio and the local financial capacity ratio. The results of the study showed that the financial performance of the Regional Revenue and Purchasing Budget for 2017-2021 is based on the average ratio of financial independence of the regions of 20.35% with category less, the average rate of efficiency of the original income of the areas of 111.11% with the category very effective, the mean rate of effectiveness of the local income of 91.35% for the category less efficient, and the average proportion of regional financial capacity of 16.702% with the Category less.Keywords: Regional revenue and expenditure budget, financial performance, independence, effectiveness, efficiency, financial capabilities.
Dampak Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Laporan Keuangan Sebagai Variabel Moderating (Studi Empiris pada UMKM di Kota Malang) Nengnis Uswatul Kasanah; 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

This study aims to analyze the impact of taxpayer knowledge on taxpayer compliance with the quality of financial statements as a moderating variable in Micro, Small and Medium Enterprises in Malang city. Sampling in this study used purposive sampling techniques using the slovin formula. This study used primary data by distributing questionnaires by compiling a list of questions or written statements to 73 Micro, Small and Medium Enterprises registered at the Malang City Cooperative and Industry Office including owners or managers who met the criteria of researchers. The results of this study show: 1) Taxpayer knowledge has a significant influence and has a positive effect on taxpayer compliance, 2) The interaction of taxpayer knowledge with the quality of financial statements on taxpayer compliance has a significant influence and has a negative effect. The influence of moderation variables, namely the quality of financial statements, can explain strongly the relationship between the three variables. Keywords : Taxpayer knowledge, taxpayer compliance, quality of financial statements
Determinan Belanja Desa di Kecamatan Ponggok Kabupaten Blitar Tahun 2019-2021 Mita Putri Lestari; 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

The background of this research is the increase and decrease in village spending in various villages that occurred in the 2019-2021 period. The increase and decrease in village spending that occurs will affect village income, village spending is mostly financed by village fund allocations, village funds and village original income so that in this study it is formulated whether village fund allocations, village funds and village original income affect village spending. This study aims to determine the effect of village fund allocation, village funds and village original income on village spending in Ponggok District. The method used in this study is the correlational method. The data used in this study is secondary data in the form of village financial reports issued by Ponggok District for the 2019-2021 period and collected using the documentation method. Data analysis used descriptive statistical test, multiple linear regression analysis, normality test, classical assumption test and hypothesis test. The results of this research show that village fund allocations, village funds and village original income affect village spending in Ponggok District in 2019-2021.Keywords: Allocation of village funds, village funds, village original income, village expenditures
Determinan Kepatuhan Pegawai Kantor Pemerintahan Balai Kota Malang Dalam Membayar Pajak Safitri Safitri; 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

Abstract

This study aims to determine the partial and simultaneous influence between to determine and analyze the effect of tax services, tax knowledge, and tax sanctions on taxpayer compliance in paying taxes. This research is a type of explanatory research using a quantitative approach. The population in this study is employees of the Malang City Hall Government Office in the General Secretariat. And sampling in this study through non-probability sampling techniques of quota sampling type. Quota sampling is a sampling technique from a population that has certain characteristics to the desired number (quota). It is known that the number of respondents was 38 respondents, with sampling using purposing sampling. In data collection using questionnaire instruments. Based on the results of the study, it is known that taxation, tax knowledge, and tax sanctions simultaneously have a significant positive effect on individual taxpayer compliance in paying taxes. Tax services have a significant positive effect on individual taxpayer compliance in paying taxes. Taxation knowledge has no effect on individual taxpayer compliance in paying taxes. Based on the R2 calculation, it was found that 57.5% of tax service variables, tax knowledge, tax sanctions affected the compliance of individual taxpayers in paying taxes, while the other 42.5% were influenced by other independent variables that were not included in this study.Keywords: Tax services, knowledge of taxation, tax sanctions, taxpayer compliance and paying taxes
Pengaruh Intelligence Quotient, Emotional Quotients, Spiritual Intelligence dan Kecerdasan Adversitas Terhadap Tingkat Pemahaman Mata Kuliah Akuntansi Nurul Indah Q. Muksin; Maslichah Maslichah; 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

The purpose of this study was to find out how the influence of intelligence quotient, emotional quotients, spiritual intelligence and adversity intelligence on the level of understanding of accounting courses in accounting students in Ternate. The variables used in this study consisted of independent variables: intelligence quotient, emotional quotients, spiritual intelligence and adversity intelligence. Dependent variable: understanding of accounting. This research was conducted from February to completion at three universities in the city of Ternate. Namely, Muhammadiyah University of North Maluku, Khairun University of Ternate, and Ternate State Institute of Islamic Religion. Descriptive analysis, classical acceptance test, and multiple regression analysis were used in this research data analysis technique. Students majoring in accounting class of 2020 at North Maluku Muhammadiyah University, Khairun University Ternate, and Ternate State Institute of Islamic Religion. sample and through criteria: 1) S1 students majoring in accounting class of 2020 who are still active. 2) Have completed the courses Introduction to Accounting, Financial Accounting 1, Financial Accounting 2, Advanced Financial Accounting 1, Advanced Financial Accounting 2, Auditing, Accounting Theory. as sample. The results of this study indicate that intelligence quotient, emotional quotients, spiritual intelligence and adversity intelligence simultaneously have a significant positive effect on accounting comprehension.Keywords: Intelligence quotient, emotional quotients, spiritual intelligence, adversity intelligence, understanding of accounting.
Pengaruh Pemahaman Perpajakan, Tingkat Pendidikan, Tingkat Pendapatan Terhadap Kepatuhan Pendaftaran Nomor Pokok Wajib Pajak Nia Audina; 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

Abstract

Currently, almost many employers require their employees to have a NPWP to facilitate tax administration. Having a NPWP will make it easier for us to handle administrative requests like at a bank. Several banking institutions currently require the entry of a NPWP number as one of the main requirements or supporting documentation requirements in the administration process. The aim of this research is to determine the effect of understanding taxation, education level, income level on NPWP registration compliance at the Muhammadiyah University of Malang. The type and source of data used in this research is primary data, using quantitative data. Sampling in this study was carried out using the Slovin technique. Understanding of taxation, level of education, level of income have a significant effect on Taxpayer Identification Number Registration Compliance, obtaining an F value of 5.344 with a significant value of 0.002 which is smaller than 0.05.Keywords: understanding of taxation, education level, income level, NPWP registration compliance.
Optimalisasi penggunaan dompet digital sebagai solusi efisiensi transaksi Umi Nandiroh; Mohamad Bastomi; Risma Aliatun Nutkhofifah; Muhammad Zacky Abdillah
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 7 No 1 (2024): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v7i1.20405

Abstract

Pesatnya perkembangan teknologi berdampak luas pada sistem transaksi yang mana penggunaan uang fisik sudah tidak lagi efektif dan bergeser pada uang elektronik. Meskipun sistem transaksi elektronik memberikan kemudahan dan keamanan, akan tetapi para pedagang kecil enggan mengadopsinya dalam transaksi. Seringkali pedagang menemui masalah terkait ketersediaan uang kembalian untuk pelanggan sehingga menyebabkan ketidaknyamanan karena kembalian diberikan dalam bentuk barang lainnya. Selain itu, pedagang tidak jarang menjadi korban pemalsuan uang yang diberikan pelanggan, bahkan pencurian uang yang diletakkan di loker tempat berjualan. Penggunaan dompet digital menjadi solusi efisiensi transaksi. Program dompet digital bertujuan untuk meningkatkan wawasan dan keterampilan pedagang di Desa Wonoayu untuk mengapli kasikan QRIS dalam sistem pembayaran. Program ini dilaksanakan melalui beberapa tahapan, berupa sosialisasi, edukasi, pelatihan, monitoring dan evaluasi. Pelaksanaan program ini berhasil menghasilkan penambahan pengetahuan untuk memanfaatkan QRIS dalam memaksimalkan kegiatan bisnis. Para pedagang yang mengikuti pelatihan telah memiliki kode QR serta dapat menggunakannya untuk melayani transaksi pembayaran pembeli. Program ini telah membantu menyelesaikan masalah yang dialami oleh para pedagang kecil dalam hal transaksi keuangan.
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