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All Journal Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal GeoEkonomi Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Empowerment e_Jurnal Ilmiah Riset Akuntansi Pena Dimas: Jurnal Pengabdian Masyarakat
Irma Hidayati
Universitas Islam Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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Pengungkapan Kuantitatif dan Kualitatif Segmen Operasi Berdasarkan PSAK 5 Revisi 2009 (Penyesuaian 2015) di Indonesia Dewi Diah Fakhriyyah; Irma Hidayati
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i2.163

Abstract

Reporting of operating segments has become an important concern, therefore there is a PSAK 5 regulation which is continuously updated based on IFRS 8 to improve operating segment reporting. This study aims to examine the application of operating segment disclosure and its determinants in public companies in Indonesia.This research method is quantitative method. The operating segment in the financial statements of the LQ 45 Index’s Company in 2016 is analyzed by scoring to the items required by PSAK 5 Revised 2009 (Amandement 2015). The results showed that the majority cozmpany's compliance level of quantitative information is medium level of compliance,. Quantitative disclosure shows the most reported items are profit loss and total assets, meanwhile the least reported item is other non current assets and main customer information . Meanwhile, the most reported item of qualitative disclosure is the main products and services which generate revenues for the operating segments. This study shows that companies disclose more quantitative information than qualitative. In addition, the good corporate governance mechanism that determines the extent of disclosure of operating segments is institutional ownership and the board of directors. This research has implications for operating segment regulators to do better and contribute to the agency theory and signaling theory.
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.
Socialization, Knowledge,Understanding, And The Complexity Of Tax Administration Towards The Use Of Tax Incentives During A Pandemic Umi Nandiroh; Irma Hidayati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.2141

Abstract

The Covid-19 virus has greatly impacted people's lives. It not only attacks human health but also other sectors, especially in the economic sector. The government has made various efforts to overcome the COVID-19 outbreak. One of them is the restriction of community activities in public to avoid crowds. It is done to slow down the rate of COVID-19 virus transmission. This policy has changed the social order and impacted various sectors. The learning process, worship, and the trading transaction is shifting from offline to online. The government continues trying to restore the community's economy, one of which is in the MSMEs sector, where it has an essential role in maintaining the national economic stability. Therefore, the government supports the recovery by issuing the Minister of Finance Regulation Number 82/PMK.03/2021, the regulation which regulates the amendment to PMK-9/PMK.03/2021 extends the period of providing incentives until December 2021. However, the tax incentives utilized by MSMEs have not reached the target. By using a questionnaire, the collected data were analyzed using multiple linear regression. It was found that knowledge and understanding, as well as the complexity of tax administration, positively affect the Utilization of tax incentives. Meanwhile, socialization does not affect the use of tax incentives. In fact, although the Directorate General of Taxation (DGT) has conducted socialization, the Utilization of tax incentives by MSMEs is far behind the target.
Pendampingan Pembuatan Nomor Induk Berusaha (NIB) melalui OSS Berbasis Risiko Irma Hidayati; Vinna Anggraeni; Ardila Kurnia Heru Susanti; Risqi Firda Salsabila; Novi’atul Aulla
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 3 No. 3 (2022): Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v3i3.19322

Abstract

Tujuan pelaksanaan pengabdian bagi masyarakat untuk memberikan pemahaman pentingnya Nomor Induk Berusaha (NIB) dan keuntungan yang ditawarkan jika pelaku usaha memilikinya serta membantu cara mendapatkannya. Proses pengajuan NIB dapat dilakukan secara online melalui akses pada situs OSS-RBA (Online Single Submission Risk Based Approach) atau OSS Berbasis Risiko. Kegiatan dilaksanakan di lingkungan RW 03 Kelurahan Kedungkandang Kecamatan Kedungkandang Kota Malang. Kegiatan pengabdian diawali dengan sosialisasi untuk menjelaskan secara singkat NIB dan menjaring pelaku usaha yang belum memiliki NIB. Tahap selanjutnya adalah penyuluhan tentang penting serta manfaat yang akan diterima bagi pelaku usaha jika memiliki NIB. Tahap terakhir adalah pendampingan pelaku usaha mendapatkan NIB. Seluruh peserta yang mengikuti tahapan penyuluhan dan pendampingan tergolong pelaku usaha mikro dengan tingkat risiko rendah. Hasil dari pengabdian ini adalah pelaku usaha lebih teredukasi dan paham penting serta manfaat yang akan diterima dengan memiliki NIB untuk keberlangsungan usahanya. Sebanyak 63,63% dari jumlah peserta yang merupakan telah berhasil menerbitkan NIB baru. Dengan memiliki NIB, pelaku usaha bisa mendapatkan legalitas usaha, sertifikasi Bina UMK SNI dan Sertifikasi Jaminan Produk Halal.
Pengaruh Pengetahuan Perpajakan, Pemahaman Pajak, Kesadaran Wajib Pajak, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pelaku UMKM yang Terdaftar di KPP Pratama Batu) Firda Hidayatul Fadillah; Afifudin Afifudin; Irma Hidayati
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 (235.755 KB)

Abstract

One of the tax revenues in Indonesia comes from the Micro, Small and Medium Enterprises (MSMEs) sector. But the low level of compliance of taxpayers in fulfilling their tax obligations. In this case the government gives full trust to taxpayers to calculate, pay and report their own taxes. This study aims to determine the effect of tax knowledge, tax understanding, taxpayer awareness, and tax authorities on MSME taxpayer compliance. The population of this study is MSME taxpayers who are registered at KPP Pratama Batu. 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 knowledge of taxation has a positive effect on MSME taxpayer compliance, tax understanding has a positive effect on MSME taxpayer compliance, taxpayer awareness has a positive effect on MSME taxpayer compliance and tax authorities services have no effect on MSME taxpayer compliance.Keywords: MSMEs, tax knowledge, tax understanding, taxpayer awareness, and tax authorities
Analisis Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES) pada Masa Pandemi Covid-19 (Studi Kasus di Desa Kemiri Kecamatan Puspo Kabupaten Pasuruan) Kusumas Tutik Wahyuningsah; Moh. Amin; Irma Hidayati
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 (172.983 KB)

Abstract

The Village Expenditure Budget and Revenue (APBDES) is a village financial plan based on village regulations that contains estimates of sources of income and expenditure to support the needs of village development programs related to a period. This study aims to determine the management of the Village Revenue and Expenditure Budget (APBDes) during the Covid-19 pandemic in Kemiri Village, Puspo District, Pasuruan Regency. This study used qualitative research methods. Data collection techniques using, observation, interviews and documentation. Data analysis techniques using data reduction, data presentation then conclusions. Based on the research results, it is known that the total income of Kemiri Village in 2021 is Rp. 1.615.608.903,39 and the amount of spending spent to finance operational activities and spending for Kemiri Village was Rp. 1.628.209.228,20. From the difference between the amount of income and the amount of spending, it can be seen that costs are greater than the income earned by Kemiri Village. So that in the financial management of Kemiri Village in 2021 it is said to experience a deficit.Keywords: APBDes, village financial management, village expenditure
PENGEMBANGAN TAMAN WISATA EDUKASI ROLAK BERBASIS SPOT FOTO Irma Hidayati; Shofi Mustajibullah; Muhlas Septiawan; Inrah Wati Juwita; Dewi Nur Hayati; Selfiyah Selfiyah; Ziat Emilia Syafitrih; Anton Kurniawan; Amira Fajril Lutfiah; Muhammad Ilham Habibi; Nur Afidah
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 1, No 1 (2022): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.875 KB) | DOI: 10.33474/penadimas.v1i1.18639

Abstract

One of the tourist attractions of Malang City's Kedungkandang Village is Rolak Educational Park. The Kedungkandang community is in charge of managing and developing the park, which is located alongside the Amprong river. The appeal of Rolak Educational Park Tourism significantly decreased during the covid-19 pandemic. Increasing the viability of Rolak Educational Park Tourism as one of the tourist attractions in Kedungkandang Village, Malang City, is the goal of this act of community service. The approach employed is one of planning, carrying out, and supervising. A new icon at the Rolak Kedungkandang Educational Park was created as a result of this volunteer work in the community, which led to the creation of the first picture location. At the Rolak Educational Park, the creation of photo locations has boosted tourists' interest in exploring.
Pengaruh Pemanfaatan Media Sosial, Pendidikan Kewirausahaan dan Pengetahuan Akuntansi Terhadap Minat Mahasiswa Berwirausaha (Studi Kasus Mahasiswa Prodi Akuntansi Fakultas Ekonomi dan Bisnis dan Mahasiswa Prodi Administrasi Bisnis Fakultas Ilmu Administrasi Universitas Islam Malang) Muhammad Iqbal Achdiyat; Maslichah Maslichah; Irma Hidayati
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

Entrepreneurial interest is the desire, interest, and individual willingness to work hard to meet their needs and run their own business without fear of the risks that will occur. This study aims to determine the effect of using social media, entrepreneurship education and accounting knowledge on students' interest in entrepreneurship both simultaneously and partially. The research method uses a correlational method with a quantitative approach. The data used is primary data using a questionnaire. The population in this study were accounting and business administration students class 2019 - 2020, Faculty of Economics and Business and Faculty of Administrative Sciences, Islamic University of Malang, and the sample was taken using purposive sampling, the data obtained was 90 respondents. Data analysis using multiple linear regression analysis. While data processing uses IBM SPSS 26. The results of the analysis show that the use of social media has a positive and significant effect on student interest in entrepreneurship, entrepreneurship education has no effect on student interest in entrepreneurship and accounting knowledge has a positive and significant effect on student interest in entrepreneurship.Keywords: Utilization of Social Media, Entrepreneurship Education, Accounting Knowledge and Student Interests in Entrepreneurship
Pengaruh Kompetensi, Independensi dan Situasi Audit Terhadap Skeptisisme Profesional Auditor (Studi Kasus Pada Kantor Akuntan Publik di Kota Malang) Mokhammad Ali Alfian Ridho; Maslichah Maslichah; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Professional skepticism is discipline that includes a mind that always questions and critically evaluates audit evidence. This study aims to determine the influence of competence, independence and audit situation on auditor professional skepticism both simultaneously and partially. This research method is classified as correlational by using a quantitative approach. The data used is primary data using questionnaires. The population in this study is auditors who work in Public Accounting Firms (KAP) in Malang city not limited by positions which include partners, managers, senior and junior auditors with a minimum of 1 year of work. Sampling using purposive sampling, data obtained as many as 42 respondents. Data analysis using multiple linear regression. Meanwhile, data processing uses IBM SPSS 22. The results of the analysis showed that competence had a positive and significant effect on auditor professional skepticism, independence and audit situation had no effect on auditor professional skepticism.Keyword : Competence, independence, audit situation and auditor professional skepticism
Pengaruh Kecukupan Modal, BOPO, NPL, Terhadap Profitabilitas Terkait Penerapan PSAK 71 pada Perbankan di Indonesia Miftahul Jannah; Maslichah Maslichah; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Since the global financial crisis in 2008, a group of 20 countries (G20), investors, regulators, and prudential authorities requested an increase in standards and implementation of the Impairment Loss Reserves (CKPN) to standard setters and in response, one of the independent organizations responsible for establishing and improving international accounting standards based in London (IASB) issued Financial Reporting Standards No. 9 concerning financial instruments in 2014 which includes a new standard for CKPN and will come into force in 2018. This study aims to determine the effect of capital adequacy, BOPO, NPL related to the application of PSAK 71 to banks in Indonesia. The research objects used in this study are all banking companies listed on the IDX for the 2017-2022 period. In this period there were 114 banks, but after purposive sampling, the sample that was suitable for use (meeting the criteria) in this study was 35 banking companies listed on the IDX. The data analysis technique used is multiple linear regression analysis, normality test, t test, and F test. Capital Adequacy Ratio (CAR) and Non-Performance Loans (NPL) have no effect on Return On Assets (ROA). Operational Costs Against Operating Income (BOPO) has a negative effect on Return On Assets (ROA). CAR, BOPO, and NPL have a simultaneous effect on banking profitabilityKeywords : Capital adequacy, BOPO, NPL, and profitability
Co-Authors Adhela Hadi Pratiwi Afifudin Afifudin Amira Fajril Lutfiah Ardila Kurnia Heru Susanti DEWI DIAH FAKHRIYYAH Dewi Nur Hayati Dwiyani Sudaryanti Fachenda Itsnain Naufal Zuhdi Farah Septya Findria Dewi Fika Putri Rahayu Firda Hidayatul Fadillah Ghina Abyan Azizah Haris Gina Kholidayanti Inrah Wati Juwita Kusumas Tutik Wahyuningsah M. Cholid Mawardi Marita Nining Astutik Maslichah, Maslichah Miftahul Jannah Moh. Amin Mokhammad Ali Alfian Ridho Muhammad Ilham Habibi Muhammad Iqbal Achdiyat Muhlas Septiawan Novi’atul Aulla Nur Afidah Nur Diana Risqi Firda Salsabila Rizkiyatul Komariyah Safira Koesherawati Selfiyah Selfiyah Shofi Mustajibullah Silvia Nur Aisyah Umi Nandiroh Umi Nandiroh Via Karina Putri Vinna Anggraeni Ziat Emilia Syafitrih