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<![CDATA[DINAMIKA PENERAPAN PP-71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL KASUS DI KABUPATEN GRESIK ]]>
<![CDATA[Afiqoh, Nyimas Wardatul]]>;
<![CDATA[Djamhuri, Ali]]>;
<![CDATA[Purwanti, Lilik]]>
<![CDATA[ Jurnal Bisnis dan Manajemen Vol 5, No 1 (2018): Jurnal Bisnis dan Manajemen Volume 5 Nomor 1 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jbm.v5i1.2320
<![CDATA[This study aimed to comprehend the dynamics of the implementation of accrual based Government Accounting Standard in Gresik Regency by using new institutionalism perspective theory. The theory was used to analyze and comprehend the implementation of accrual based Government Accounting Standard in Management of Regional Revenue, Finance and Assets Offices by applying interpretive paradigm to comprehend the real condition happened subjectively. To describe the dynamics happened since the Government Regulation Number 71 Year 2010 was established till its implementation, processual analysis was utilized. By this mean, the researcher could formulate three important periods involved (tolerance period, trial period, and transition period). The analysis then resulted in: first of all, at the first stage the Government Regulation Number 71 Year 2010. Second, the commitment regarding the implementation of accrual based Government Accounting Standard in Gresik Regency government. Third, at the transition period in Gresik Regency government, the accrual based government accounting standard still not optimally worked.]]>
<![CDATA[PENERAPAN CASH BOOK SEBAGAI UPAYA PENGENDALIAN KEUANGAN USAHA MIKRO KECIL MENENGAH ]]>
<![CDATA[Afiqoh, Nyimas Wardatul]]>
<![CDATA[ DedikasiMU(Journal of Community Service) Vol 2 No 1 (2020): DedikasiMU (Journal of Community Service) ]]>
Publisher : <![CDATA[universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/dedikasimu.v2i1.1206
<![CDATA[Akuntansi merupakan sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi suatu perusahaan. Masalah pengelolaan keuangan adalah faktor yang dapat menyebabkan kegagalan pada UMKM. Salah satu cara penyelesaian adalah dengan praktik akuntansi yang benar. Tujuan dari kegiatan ini untuk mengetahui dan menganalisis penerapan akuntansi pada UMKM serta kendala-kendala yang dihadapi didalamnya. Kegiatan ini mengambil 3 UMKM di Desa Daun Dusun Alastimur Bawean Gresik. Kegiatan dilaksanakan pada tanggal 8, 19, dan 23 Agustus 2019. Ternyata penerapan akuntansi di UMKM dipengaruhi oleh persepsi, pelaku UMKM menganggap bahwa akuntansi itu rumit, merepotkan, dan tidak terlalu penting. Persepsi pelaku UMKM muncul karena beberapa faktor, antara lain latar belakang pendidikan, usia, kurang tersedianya waktu, sedangkan bidang produksi dan pemasaran menjadi prioritas utama dalam usaha.]]>
<![CDATA[Menyingkap Tabir Realitas Tax Amnesty ]]>
<![CDATA[Greska Redielano Ramadan]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ InFestasi Vol 14, No 1 (2018): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v14i1.4247
<![CDATA[Tax amnesty is a shape of government’s programme to increase receiptents from taxsector. Whilst, the effectiveness of these programme need to be evaluated. Datashowed that from taxpayer participation and the target of tax amnesty sides, itdoesn’t in line with what expected. This paper addr essed to reveal the reality of taxamnesty. The meaning realities of tax amnesty would parsed with peeling subjectconsciousness. This research would implicate to figure the meaning of tax amnestyin term to reflect taxpayer compliance phenomenon from the taxpayer and taxconsultant perspectives. This study classified as qualitative research withinterpretive paradigm, whilst, the research methodology used trancendentalphenomenology. This research could discover a few meaning of tax amnesty. Fromthe taxpayer and tax consultant, a few point discovered are tax amnesty is aboutcalculating profit and loss, the existing rules ass if violated, tax amnesty is effectivebut there is the failed side exist, and there is unfair existing within tax amnesty.]]>
<![CDATA[FACTORS OF COMPANY VALUE: A STUDY BASED ON INTELLECTUAL CAPITAL, COMPANY GROWTH, AND COMPANY PERFORMANCE ]]>
<![CDATA[Fahmi Achmad Faisal]]>;
<![CDATA[Suwandi Suwandi]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 2 No 2 (2021): Journal of Accounting, Entrepreneurship and Financial Technology ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/jaef.v2i2.1833
<![CDATA[This study aims to examine the effect of intellectual capital, growth, and company performance. This research uses a quantitative approach and the sample used is 32 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period which were obtained through a purposive sampling method. The analytical technique used is multiple linear regression with the help of SPPS 2.2 for Windows. The results of the study show that the variable intellectual capital and company performance have a significant positive effect on the value of the company in manufacturing companies, this indicates that these two variables can be made by investors as a measure of investment in the company. Instead, the growth variable of the company shows a non-significant negative effect on the value of the company, it can be interpreted that the growth of the company is not a consideration of investors to invest in the company. The percentage of the influence of independent variables is Intellectual Capital, Company Growth and Performance.]]>
<![CDATA[Influence of Profitability, Tax Aggressiveness, and Institutional Ownership of Corporate Value ]]>
<![CDATA[Eva Fadhilah]]>;
<![CDATA[Syaiful Syaiful]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ INNOVATION RESEARCH JOURNAL Vol 1 No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/innovation.v1i1.1445
<![CDATA[The research aimed to determine the effect of profitability, tax aggressiveness, and institutional ownership to the firm value. This research was used a casual method by taking secondary data. The selection of sample used purposive sampling method. From the predetermined criteria obtained a sample of 43 companies with study period of 2015-2017, so total of observation is 129. Analyzing of data was used multiple linear regression analyzed. The results shows that the profitability and tax aggressiveness have influence to the firm value. But the institutional ownership does not have influence to the firm value.]]>
<![CDATA[NILAI-NILAI ISLAM DI BALIK PRAKTIK HOSPITAL SOCIAL RESPONSIBILITY ]]>
<![CDATA[Moh Faisol]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i1.11664
<![CDATA[The aim of this research to understand how to practice the hospital social responsibility in Rumah RSU UMM.. Through six employees as informant’s key of RSU UMM, researcher found that RSU UMM practice HSR by: (1) Giving discounts for hospital charges; (2) Doing charity activities; (3) Spiritual building; (4) Forming a donation account; (5) Permitting the patient go home before paid off hospital charges; (6) Giving equal treatment to employees who has physical limitations; and (7) Managing employees infak. The form and the way of HSR practices which is done reflect that RSU UMM as a business entity is not only profit oriented, but it prioritize the humanitarian aspects (social oriented) and religious aspects (spiritual oriented). ]]>
<![CDATA[APPLICATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS AND OBTAINING FAIR OPINIONS WITHOUT EXCEPTIONS ]]>
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.12925
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui dan mendeskripsikan perubahan organisasi yang terjadi pada pemerintah Kabupaten Gresik dalam rangka penerapan SAP akrual dan perolehan opini WTP dilihat dari aspek persiapan serta strategi yang dilakukan berdasarkan tahapan moving menurut Lewin (1951). Penelitian ini menggunakan pendekatan kualitatif dengan model penelitian studi kasus di bawah paradigma Post-positivis. Hasil penelitian ini antara lain dalam rangka penerapkan SAP akrual pemerintah Kabupaten Gresik telah melakukan berbagai persiapan yang dibuktikan dengan hasil yang diperoleh selama Empat tahun terakhir (Sejak tahun 2015) Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Daerah (LKPD) selalu mendapat opini Wajar Tanpa Pengecualian (WTP). Opini WTP ini diperoleh karena Laporan Keuangan Pemerintah Kabupaten Gresik telah disajikan secara wajar untuk semua hal yang material sesuai dengan Standar Akuntansi Pemerintahan. Untuk mempertahankan perolehan opini tersebut, tantangan yang dihadapi oleh pemerintah Kabupaten Gresik semakin kompleks tidak hanya mempersiapkan implementasi SAP dengan basis akrual tetapi juga merencanakan strategi agar terus bertahan untuk mendapatkan opini WTP.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Putri Noer Fadhilah]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ RISTANSI: Riset Akuntansi Vol 3 No 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/ristansi.v3i1.1002
<![CDATA[This study aims to determine the Effect of Taxpayer Awareness, Tax Socialization, Implementation of e-Filing, and Tax Sanctions on Individual Taxpayer Compliance. This study used 88 respondents. This research approach uses a quantitative approach, the source of data in this study is primary data and the type of data is subject data. Using multiple linear regression analysis method. Hypothesis testing was carried out using the F test and t test to determine the effect of the independent variable on the dependent variable. The results of this study indicate that the taxpayer awareness variable has a positive and significant effect on individual taxpayer compliance, the tax socialization variable has a positive and significant effect on individual taxpayer compliance, the application of e-filing has no effect on individual taxpayer compliance, and tax sanctions. does not affect the compliance of individual Taxpayers.]]>
<![CDATA[PENGARUH LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Khusnul Khasanah]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ RISTANSI: Riset Akuntansi Vol 3 No 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/ristansi.v3i2.1159
<![CDATA[This research aims to analyze the effect of liquidity, leverage, and firm size on tax avoidance with independent commissioners as moderating variables. The research population is basic and chemical industrial companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used purposive sampling technique which resulted in a sample of 70 data. The source of the research data is secondary data, namely the company's annual financial report data from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. Data analysis used moderated regression with the absolute difference value method. The results of this study indicate that liquidity and firm size affect tax avoidance, while leverage has no effect on tax avoidance. Furthermore, the moderating results show that the independent commissioners cannot moderate (weaken) the effect of liquidity, leverage, and firm size on tax avoidance.]]>
<![CDATA[PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Dewi Nasiroh]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ RISTANSI: Riset Akuntansi Vol 3 No 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/ristansi.v3i2.1232
<![CDATA[Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh pengetahuan perpajakan, kesadaran perpajakan, dan sanksi perpajakan dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini menggunakan metode penelitian kuantitatif. Data diperoleh dari data primer, yaitu melalui penyebaran kuesioner dengan menggunakan teknik accidental sampling. Responden dalam penelitian ini berjumlah 98 orang yang merupakan Wajib Pajak Orang Pribadi. Kuesioner diolah dengan menggunakan aplikasi IBM SPSS Statistics 22 pada nilai signifikansi 5% atau 0,05. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan tidak berpengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi. Sedangkan kesadaran perpajakan dan sanksi perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi.]]>
