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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Sebatik JAS (Jurnal Akuntansi Syariah) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Bisnis dan Kewirausahaan El-Aswaq e_Jurnal Ilmiah Riset Akuntansi
Siti Aminah Anwar
Univeristas Islam Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : e_Jurnal Ilmiah Riset Akuntansi

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ANALISIS PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN DANA DESA OLEH PEMERINTAH DESA (Studi Kasus Di Desa Panggungasri, Desa Bumiayu, dan Desa Sumberagung Kecamatan Panggungrejo Kabupaten Blitar) Retno Dwi Wandika; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted with aims to analyze the effect of applying the principles of good corporate governance to the management of village funds by the village government. This research uses qualitative research methods with a descriptive approach. This research was conducted in three villages, namely Panggungasri Village, Bumiayu Village, and Sumberagung Villages, Panggungrejo District, Blitar Regency. The resource persons selected in this study were the Village Head, Village Secretary, and Village Treasurer. This research was conducted through interviews and documentation. The results showed that the three villages had implemented the principles of good corporate governance well, but there were still many shortcomings that had to be addressed by the respective village governments. The principles of good corporate governance that have been implemented are the principle of accountability, the principle of responsibility and the principle of fairness. Meanwhile, the principles of transparency and independence have not been maximally applied. In general, the implementation of the principles of good corporate governance has been implemented because the village government has carried out activities in accordance with applicable regulations.  Keyword: Good Corporate Governance, Management of Village Funds, Village Government
PENGARUH KEPATUHAN WAJIB PAJAK, PROFESIONALISME ACCOUNT REPRESENTATIVE, DAN APLIKASI E-TAX TERHADAP PENERIMAAN PAJAK KPP PRATAMA TULUNGAGUNG Ihda Riyadlotul Khatwa; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT            The purpose of this study was to determine the effect of Taxpayer Compliance, Professional Representative Accounts, E-Tax Applications on Tax Receipts at KPP Pratama Tulungagung. This type of research is quantitative research by case study. The population used is individual taxpayers registered in KPP Pratama Tulungagung. Samples taken using the Slovin formula. The method used is quantitative with multiple analysis techniques with descriptive analysis, and partial or simultaneous hypothesis testing to determine the effect of each variable. The research results showed that taxpayer compliance and account representative professionalism affected tax revenue, while e-tax applications did not affect tax revenue.Keywords: taxpayer compliance, account representative professionalism, e-tax application, Tax revenue 
PEMANFAATAN INSENTIF PAJAK TERHADAP KEBERLANGSUNGAN USAHA PADA UMKM YANG TERDAMPAK COVID-19 Emma Sukma Zulmida; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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The government's efforts in order to maintain business continuity while at the same time saving the national economy by implementing various socio-economic policy programs, one of which is the tax incentive policy contained in PMK Number 44/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the Corona Virus Disease Pandemic. With the hope that tax incentives can be utilized and help UMKM actors affected by COVID-19 in maintaining business continuity.This study aims to determine the significant effect of partial use of tax incentives on the continuity of UMKM affected by COVID-19. With a registered UMKM population and taking advantage of tax incentives at KPP Pratama North Malang. The research method used is quantitative method and the data collection method is using a questionnaire. The data analysis method used simple regression analysis, and the tests used were descriptive statistical tests, data quality tests, classical assumption tests and hypothesis testing. The results of the study prove that the use of tax incentives has a partial positive effect on the sustainability of UMKM affected by COVID-19.Keywords: Tax Incentives, UMKM, Business Continuity, and Impact Covid-19.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA UMKM DI KOTA MALANG Muissu Amina; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of user involvement, personal skills, training and education, as well as top management on the performance of the Accounting Information System at UMKM in Malang City. This research is a descriptive quantitative type because it explains the results of statistical tests. Sampling in this study is UMKM registered in Diskopindag Malang City by using the calculation of the formula Slovin, so it can be known to have 84 respondents. The data source in this study is primary data by distributing questionnaires and measuring the Likert scale. Based on the results of various tests in this study, it can be concluded that, simultaneously and partially user involvement, personal skills, training and education, and top management have a significant positive effect on the performance of the accounting information system.Keywords: User Involvement, Personal Skills, Training and Education, Top Management, and Accounting Information System Performance.
Pengaruh Kesadaran Pajak, Tarif Pajak, dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus pada UMKM yang terdaftar di KPP Pratama Batu) Zufly Amrullah Hadi; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The Covid-19 Virus pandemic or often known as the Corona Virus has a considerable impact on economic sustainability, especially in the field of taxation. Taxes are the main source of state revenue which accounts for around 70% of all tax revenues (Salamah, 2020). The purpose of this study is to determine the effect of tax awareness, tax rates, and tax services on taxpayer compliance (Case study on MSMEs registered at KPP Pratama Batu). The population in this study is individual MSME taxpayers who are registered in KPP Pratama batu. In this study using the saturated sample technique so that the number of samples used in this study amounted to 100 taxpayers. The results showed that the tax awareness variable negatively affects taxpayer compliance, while the tax rate and tax service variables have a positive effect on taxpayer compliance.Keywords: Tax awareness, tax rate, tax service, KPP Pratama Batu
PENGARUH GAYA KEPEMIMPINAN KEPALA DESA, BUDAYA DAERAH DAN PENGETAHUAN PERPAJAKAN MASYARAKAT DESA TERHADAP KEPATUHAN MASYARAKAT DESA MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA NGAWEN KECAMATAN SIDAYU Roudhotus Sholihah; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

Roudhotus Sholihah. The Influence of Village Head Leadership Style, Regional Culture and Tax Knowledge of Village Communities on Village Community Compliance in Paying Land and Building Taxes in Ngawen Village, Sidayu District, Gresik Regency. The objectives of this study were a.) To analyze the influence of the leadership style of the village head, local culture and tax knowledge that affect the compliance of the village community b.) To analyze the influence of the leadership style of the village head on the obedience of the village community. c.) to analyze the influence of regional culture on the compliance of the village community. d.) to analyze the influence of tax knowledge on village community compliance. The data collection method applies a questionnaire and the data analysis method applied in this research is descriptive statistical analysis, research instruments, normality, classical assumptions, multiple linear regression analysis, and hypotheses. From the results obtained by the researcher, it can be proven that there is an influence of the leadership style variable of the Village Head through simultaneous or partial compliance with the villagers paying PBB in Ngawen Sidayu Gresik Village, and for regional cultural variables through simultaneous or partial influence there is an influence with the obedience of the village community to pay PBB in the village. Ngawen Sidayu Gresik, then the variable knowledge of taxation through simultaneous or partial influences has an effect on the obedience of the villagers paying PBB in Ngawen Sidayu Gresik Village.Keywords: Village Head Leadership Style, Regional Culture, and Tax Knowledge, Village Community Compliance.
PENGARUH E-FILING, E-BILLING, E-FAKTUR DAN E-SPT TERHADAP KEPATUHAN PAJAK PADA BMT DI KOTA MALANG Muhammad Wildan; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to understand the impact of e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. This type of study is explanatory research using primary data. The population in this study is Baitul Maal Wattamwil in Malang City, which is 39 BMTs. Determination of the sample using the saturated sampling method is the method of determining the sample if the entire population is used as a sample. In this study, the sample is the Manager at Baitul Maal Wattamwil in Malang City. The data analysis method used is multiple linear regression analysis through the help of SPSS 20. Based on the results of the study that has been completed, it shows that simultaneously e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. Partial testing shows that all variables affect tax compliance at Baitul Maal Wattamwil in Malang City. Keywords: e-filing, e-billing, e-invoicing, e-SPT and tax compliance.
ANALISIS POTENSI FRAUD PENGGUNAAN DANA DESA KEPADA MASYARAKAT TERDAMPAK COVID-19 DI DESA SE-KECAMATAN TEMPURSARI KABUPATEN LUMAJANG Selva Fersa Sonia; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the potential for fraud in the use of village funds to communities affected by Covid-19 in villages throughout the Tempursari District, Lumajang Regency. This research was conducted by distributing questionnaires to village officials at the Village Office in Tempursari District, Lumajang Regency. The method used in this research is descriptive research with a quantitative approach. The population in this study was 56 village officials, and the sample used was 52 people. The data analysis technique used in this study is SPSS Statistics for Windows 25. The results of this study reveal that individual morality (X1) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). Law enforcement (X2) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). Organizational Culture (X3) has no effect on the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). The competence of the apparatus (X4) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y).Keywords: Fraud Potential, Individual Morality, Law Enforcement, Organizational Culture, Apparatus Competence
ANALISIS IMPLEMENTASI ETIKA BISNIS, STRATEGI MANAJEMEN, DAN EFESIENSI PENGOLAHAN PADA UMKM WANITA SINGKONG JAYA TERHADAP SISTEM SOSIAL EKONOMI DI DESA SUKOWILANGUN Dinanda Primanagari; Moh. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

In this era especially during the pandemic, villages must be smarter in building the economy and make the village an independent village which must have micro, small and medium (UMKM) businesses that are able to help the village economy. In business, especially small and medium (UMKM) enterprises, micro must pay attention to business ethics, management strategies and good and correct processing efficiency because this is also one of the reason for the cracking of an business, from the results of the study, it was found that several problems were caused by a lack of understanding related to business ethics and their solutions so that this research was to meet the needs of UMKM actors in understanding and implementing business ethics, management strategies and processing efficiency.Keywords : UMKM, business ethics, management strategies and processing efficiency 
PENGARUH PENGETAHUAN, SANKSI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN MAHASISWA UNISMA MEMBAYAR PAJAK KENDARAAN BERMOTOR Ary Hutama Putra; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the knowledge, sanctions, and awareness of taxes on the compliance of UNISMA students in paying motor vehicle taxes. The independent variables in this study are tacx knowledge, tax sanctions, and tax awareness. While the dependent variable is individual taxpayer compliance. This type of research, because the primary data with data collection methods in the form of a questionnaire via google form. The population in this study were students majoring in accounting, Daculty of Economics and Bussiness, University of Islam Malang, Class of 2017. The data collection technique used the slovin formula. Based on this method the number of students used there are 68 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality testing, classical assumption test, multiple linear regression analysis, and hypotheses testing using SPSS tools. The results showed that the variables of understanding tax regulations, tax sanctions, and tax awareness had an effect on the compliance of UNISMA students in paying motor vehicle taxes. Keywords: Understanding of Tax Regulations, Tax Sanctions, Tax Compliance, Tax Awareness.
Co-Authors Abdul Afrillah Nur Sugeng Abet Alfarizi Achmad Munir Ade Indriati Afifudin Afifudin Akhmada Faidah Alces Putra Alkaf Alifa Khairunnisa Amirotuz Zakkiyah Ana Adinda Sofiyah Anggi Choirun Nisa Anik Malikah Anindya Ayu Nilamsari Anita Nur Choiriyah Ansharullah K. Zufri ARIF EFENDI Ary Hutama Putra Aryundah Siwi Faryantri Athia, Ita Chofifah Wachid Delly Isnatani Dalove Setyantoro Dewi Amelia Dewi Rahayu Dewi Sri Mulyani Dicke Ratna Puspitasari Dilyan Ardi Hutama Dinanda Primanagari Dinanda Primanagari Dita Dieni Khoirunisa Dwi Wulandari Dwiyani Sudaryanti Dyanira Putri Hertika Eka Yulianti Elya Rohali Emma Sukma Zulmida Eris Dianawati Fahratun Fahratun Fetrin Puri Kartikasari Firman Rizki Subakhtiar Fitriyatul Hasanah Galuh Nilam Kusuma Wardani Hasbi Maftuh Ardiansyah Hendri Kurniawan Hesti Saras Wati Hesti Suryani Hikmatul Maulida Ihda Riyadlotul Khatwa Ilma Suryani Mardana Indah Ningsih Irvan Rohmat Saputra Isma Lutfiana Jeni Susyanti Junaidi Junaidi Junaidi Junaidi Khoirul Anam Khotifah Ayu Febriyanti Lailatul Rofiqoh Ledys Juncia Prinanta Linggam Wardani Putri Lisa Mujianti M. Cholid Mawardi Maulidiyah Lestari Mirza Febi Andriani Moh Amin Moh. Amin Moh. Amin Muhammad Azhar Ilham Fauzi Muhammad Darul Huda Muhammad Faiz Labay Al Anshory Muhammad Ikhsan Arief Nugraha Muhammad Khoirudin Muhammad Sulton Muhammad Ulul Azmi Muhammad Wildan Muissu Amina Murni Cahnia Mutiara Mardaw Noor Shodiq Askandar Nor Maula Annisa Nova Dwi Cahyani Novi Purnamasari Novita Wahyu Fauziah Nur Atifa Nur Diana Nurhayati Nurhayati Oktavia Rahayu Puspitarini Putri Anggraini Putri Elsa Meilina Putri Roifatul Fauziah Ratma Ana Tasya Razzan Zaki Muhamad Redy Arbiansyah Retno Dwi Wandika Rintan Nurulita Arofi Risna Cahya Wijayanti Riyan Hariyadi Rohmat Arif Rosa Yuliati Rosa Yuliati Rosalina Dwi Amara Roudhotus Sholihah Sabrina Rizky Bionita Satya Artha Pratama Selva Fersa Sonia Shinta Puspitarini Sindi Kurniawati Siti Ratna Pelupessy Sri Rahayu Syaiful Fatur Rochman Tasya Anggita Veronika Tiara Prihatini Titin Syahadatina Tri Nurmeisida Utari Maharani Noor Wanda Agita Devi Wilis Auliana Yusril Ihza Maulana Zufly Amrullah Hadi