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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Akuntansi dan Bisnis Indonesian Journal of Islamic Business and Economics (IJIBE)
Yudha Aryo Sudibyo
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Influence of Accounting Knowledge in Moderating Relationship between Understanding and Socialization of Tax Toward MSMEs Tax Compliance Apriani Kartika Rahayu; Icuk Rangga Bawono; Yudha Aryo Sudibyo
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.158 KB) | DOI: 10.20961/jab.v20i2.525

Abstract

This research aims to analyze the understanding and socialization of taxation on tax compliance of MSMEs. This research also aims to analyze the influence of understanding of accounting in moderating the relationship of understanding and socialization of taxation on tax compliance of MSMEs. Samples were determined by the stratified cluster sampling method. The number of respondents is 151 MSMEs owners/managers/actors in sectors of the trade, hotel, and restaurant. This study uses the Structural Equation Model (SEM) to analyze the purposes of this research. Effect size analysis is used to determine how big is the moderation effect from the variable of accounting knowledge. Through path analysis, this research states that taxation understanding and socialization have a significant positive effect on tax compliance of MSMEs. Then, accounting knowledge has a significant and weakening effect on moderating the relationship between taxation understanding and tax compliance of MSMEs. Meanwhile, accounting knowledge has not been proven to moderate the relationship between tax socialization on tax compliance of MSMEs. Penelitian ini bertujuan untuk menganalisis pemahaman dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Penelitian ini juga bertujuan untuk menganalisis pengaruh pemahamana akuntansi dalam memoderasi hubungan dari pemahaman dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Sampel ditentukan menggunakan metode stratified cluster sampling. Jumlah responden adalah 151 pemilik/manajer/pelaku UMKM yang bergerak pada sektor perdagangan, hotel dan restoran. Penelitian ini menggunakan Structural Equation Model (SEM) untuk menganalisis tujuan penelitian ini. Analisis ukuran efek digunakan untuk menentukan besar pengaruh moderasi dari variabel pemhaman akuntansi. Melalui analisis jalur, hasil penelitian ini menyatakan bahwa pemahaman dan sosialisasi perpajakan berpengaruh positif signifikan terhadap kepatuhan pajak UMKM. Kemudian, pemahaman akuntansi berpengaruh signifikan dan bersifat melemahkan dalam memoderasi hubungan pemahaman perpajakan pada kepatuhan pajak UMKM. Sementara itu, pemahaman akuntansi tidak terbukti hubungan memoderasi hubungan sosialisasi pajak pada kepatuhan pajak UMKM.
FENOMENA KUALITAS LAPORAN KEUANGAN PESANTREN BERDASAR PEDOMAN AKUNTANSI PESANTREN DAN PSAK NO 45 Solikhah Solikhah; Yudha Aryo Sudibyo; Dewi Susilowati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.428 KB) | DOI: 10.20884/1.sar.2019.4.1.1368

Abstract

Islamic boarding schools are educational institutions that must be managed professionally. The phenomenon that occurs is that most non-profit organizations in Indonesia currently tend to emphasize the quality of programs and do not pay too much attention to the importance of financial management systems. This study aims to examine the quality phenomenon of Islamic boarding school financial reports based on pesantren accounting guidelines and PSAK No. 45.The method of this study is a pre-survey literature study in the form of confirmation of the availability of financial reports in Islamic boarding schools in several pesantren in Banyumas. This research proves that most of the reports presented by pesantren are financial reports that are only in the form of cash expenditure and cash receipts. Based on the results of studies of financial data and reports, it was found that most Islamic boarding schools had not applied PSAK No. 45 and the pesantren's accounting guidelines in preparing their financial statements. In conclusion, it is almost certain that there is no educational foundation that understands and uses PSAK No. 45. Accountability is therefore important because it will affect the legitimacy of boarding schools. Suggestions for further research are to do more in-depth research by looking at the phenomenon directly by emphasizing the importance of the knowledge and implementation of accounting in pesantren financial governance through accounting training in response to the phenomenon of ignorance of the quality of Islamic boarding school financial reports.
FENOMENA KUALITAS LAPORAN KEUANGAN PESANTREN BERDASAR PEDOMAN AKUNTANSI PESANTREN DAN PSAK NO 45 Solikhah Solikhah; Yudha Aryo Sudibyo; Dewi Susilowati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.428 KB) | DOI: 10.20884/1.sar.2019.4.1.1368

Abstract

Islamic boarding schools are educational institutions that must be managed professionally. The phenomenon that occurs is that most non-profit organizations in Indonesia currently tend to emphasize the quality of programs and do not pay too much attention to the importance of financial management systems. This study aims to examine the quality phenomenon of Islamic boarding school financial reports based on pesantren accounting guidelines and PSAK No. 45.The method of this study is a pre-survey literature study in the form of confirmation of the availability of financial reports in Islamic boarding schools in several pesantren in Banyumas. This research proves that most of the reports presented by pesantren are financial reports that are only in the form of cash expenditure and cash receipts. Based on the results of studies of financial data and reports, it was found that most Islamic boarding schools had not applied PSAK No. 45 and the pesantren's accounting guidelines in preparing their financial statements. In conclusion, it is almost certain that there is no educational foundation that understands and uses PSAK No. 45. Accountability is therefore important because it will affect the legitimacy of boarding schools. Suggestions for further research are to do more in-depth research by looking at the phenomenon directly by emphasizing the importance of the knowledge and implementation of accounting in pesantren financial governance through accounting training in response to the phenomenon of ignorance of the quality of Islamic boarding school financial reports.
DETERMINANTS FACTOR OF DIGITAL ZAKAT PAYMENT BY INDONESIAN MUZAKKI Tanti Eisyah Rahayuningsih; Dewi Susilowati; Yudha Aryo Sudibyo
Indonesian Journal of Islamic Business and Economics Vol 3 No 2 (2021): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

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

Abstract

Collecting zakat using a digital platform is an innovation carried out by amil zakat institutions which are expected to be able to increase zakat collection. Even so, from year to year there is still a gap between the potential of zakat and the realization of zakat. So this study aims to determine the effect of performance expectancy, effort expectancy, social influence, education and trust on muzakki's intention in paying zakat using a digital platform. The population in this study is the Indonesian Muslim community. The sample of this study is 107 people samples are sampling selection using purposive sampling method with the criteria the Indonesian Muslim community who had experienced paid zakat using a digital platform. The results of this study indicate that: (1) Performance expectancy positively affect the muzakki intention in paying zakat using a digital platform; (2) Effort expectancy does not affect the muzakki intention in paying zakat using a digital platform; (3) Social influence does not affect the muzakki intention in paying zakat using a digital platform; (4) Trust positively affect the muzakki intention in paying zakat using a digital platform; (5) Education does not affect the muzakki intention in paying zakat using a digital platform.
Co-Authors Apriani Kartika Rahayu Dewi Liesnoor Setyowati Icuk Rangga Bawono Solikhah Solikhah Tanti Eisyah Rahayuningsih