Articles
<![CDATA[Internal Control Effectiveness of Financial Management In Private Higher Education ]]>
<![CDATA[Ernawati Ernawati]]>;
<![CDATA[Imam Agus Faisol]]>
<![CDATA[ JAFFA Vol 8, No 1 (2020): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v8i1.7010
<![CDATA[This research investigates internal control effectiveness in supporting financial management of higher education institutions. The object of this research is an Internal Supervisory Unit at a private higher education named "Kelabu College" on island X. This research uses qualitative method with interview, observation, and documentation techniques. The research results show that the role of internal supervisory unit in investigating and controlling financial of higher education institutions has not been fully implemented. The research results also show that the aspect of internal control such as monitoring activities and risk assessment has not been carried out properly. While, aspects of information and communication, control activities, and control environment have been well implemented.]]>
<![CDATA[PENGARUH PENERAPAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD DI SEKTOR PUBLIK ]]>
<![CDATA[Imam Agus Faisol]]>;
<![CDATA[T. Tarjo]]>;
<![CDATA[Siti Musyarofah]]>
<![CDATA[ JAFFA Vol 2, No 2 (2014): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v2i2.763
<![CDATA[Penelitian ini bertujuan menguji pengaruh penerapan e-procurement terhadap pencegahan fraud di sektor publik. Penelitian ini menggunakan metode kuantitatif dengan pendekatan eksplanatori (explanatory research). Teknik analisis menggunakan structural equation modeling (SEM), dengan metode alternatif variance-based SEM atau partial least squares (SEM-PLS). Peneliti menggunakan program Warp PLS 3.0 untuk menguji hipotesis penelitian. Unit analisis penelitian ini antara lain ULP, SKPD dan penyedia barang dan jasa di ruang lingkup pemerintah kota Surabaya. Temuan penelitian ini mengemukakan bahwa tahap perencanaan dan penyusunan dokumen lelang berpengaruh secara signifikan terhadap pencegahan. Sedangkan tahap pembentukan panitia, prakualifikasi, evaluasi penawaran, pengumuman dan sanggahan tidak berpengaruh terhadap pencegahan fraud.]]>
<![CDATA[Pelatihan Daring dan Pemdampingan Penyusunan Laporan Keuangan Digital Berdasarkan SAK EMKM serta Sosialisasi Aspek Pepajakan bagi UMKM ]]>
<![CDATA[Yuni Rimawati]]>;
<![CDATA[Imam Agus Faisol]]>
<![CDATA[ E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 12, No 3 (2021): E-DIMAS ]]>
Publisher : <![CDATA[Universitas PGRI Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26877/e-dimas.v12i3.6635
<![CDATA[Salah satu masalah yang dihadapi pelaku UMKM adalah rendahnya pemahaman dan pengetahuan tentang laporan keuangan dan perpajakan terkait UMKM. Hal ini terjadi karena kurangnya pemahaman akan penting laporan keuangan dan kemampuan dalam menyusun laporan keuangan. Tujuan pengabdian masyarakat ini adalah melaksanakan pelatihan online penyusunan laporan keuangan digital menggunakan aplikasi Si-Apik berdasarkan SAK EMKM dan aspek perpajakannya. Pelatihan ini dilaksanakan oleh penerima hibah pengabdian masyarakat Universitas Trunojoyo dengan bersinergi dengan mahasiswa KKN Tematik Satgas Covid 19 semester Genap 2019-2020 dari prodi Akuntansi. Pelatihan dilakukan secara daring dengan pendampingan oleh mahasiswa peserta KKN dari prodi akuntansi untuk UMKM disekitar lokasi KKN selama pelaksanaan KKN. Hasil pelatihan online ini adalah pelaku usaha UMKM dapat menyusun laporan keuangan secara digital menggunakan sistem informasi aplikasi pencatatan informasi keuangan (SI-APIK) dan memahami kewajiban perpajakan yang melekat baik menghitung, menyetorkan dan melaporkannya. ]]>
<![CDATA[Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic ]]>
<![CDATA[Imam Agus Faisol]]>;
<![CDATA[Tito IM. Rahman Hakim]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 5 No. 1 (2021): APRIL 2021 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20473/tijab.V5.I1.2021.71-80
<![CDATA[This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.]]>
<![CDATA[Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Profitabilitas Terhadap Manajemn Laba (Study Empiris Perusahaan Sektor Pertambangan Pada Bei Tahun 2013 – 2018) ]]>
<![CDATA[Imam Agus Faisol]]>
<![CDATA[ Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 1 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2020 ]]>
Publisher : <![CDATA[Unversitas Islam Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31102/equilibrium.8.1.22-34
<![CDATA[This study aims to examine the effect of tax planning, deferred tax expense and profitability on the earnings management. The population of this research is all mining companies listed on the Indonesia Stock Exchange (IDX) in 2013 to 2018. Sampling using purposive sampling method, the sample is selected using certain considerations that are tailored to the purpose of research or study problems developed so that the sample in this study amounted to 7 companies in the third period of the study to 42 companies. The results of this study indicate that tax planning has no effect on earnings management because earning management by managers tends to occur because self-interest management is not because of principal interest, deferred tax expenses affect earning management and profitability does not affect earning management because profitability is the main concern of stakeholders interests so that management has few gaps to do earning mnagemnet]]>
<![CDATA[Faktor faktor yang mempengaruhi minat mahasiswa akuntansi terhadap studi lanjut magister akuntansi se Madura ]]>
<![CDATA[Rohmatul Hasanah]]>;
<![CDATA[Aminatus Zakhra]]>;
<![CDATA[Imam Agus Faisol]]>
<![CDATA[ Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 9 No 01 (2021): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2021 ]]>
Publisher : <![CDATA[Unversitas Islam Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31102/equilibrium.9.01.17-22
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh motivasi kualitas, motivasi karir dan motivasi ekonomi terhadap minat mahasiswa akuntansi untuk melanjutkan studi magister akuntansi pada mahasiswa akuntansi se-madura. Populasi dalam penelitian ini mahasiswa semeter VIII di perguruan tinggi yang berstatus Universitas di pulau Madura yaitu UIM, UNIRA, UNIJA dan UTM. Pengambilan sampel dilakukan dengan menggunakan Metode Purposive Sampling dengan bantuan SPSS Versi 16.0. Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan nilai uji T motivasi kualitas berpengaruh secara signifikan terhadap minat mahasiswa akuntansi untuk melanjutkan studi magister akuntansi dengan nilai signifikan 0,000, motivasi karir berpengaruh secara signifikan terhadap minat mahasiswa akuntansi untuk melanjutkan studi magister akuntansi dengan nilai signifikan 0,019 dan motivasi ekonomi berpengaruh secara signifikan dengan nilai 0.002 terhadap minat mahasiswa akuntansi untuk melanjutkan studi magister akuntansi. Sedangkan berdasarkan uji F menunjukkan bahwa motivasi kualitas, motivasi karir dan motivasi ekonomi secara bersamaan berpengaruh secara signifikan terhadap minat mahasiswa akuntansi untuk melanjutkan studi magister akuntansi dengan nilai signifikan sebesar 0.000. Hasil penelitian ini menjelaskan bahwa motivasi kualitas, motivasi karir dan motivasi ekonomi berpengaruh Terhadap Minat Mahasiwa Akuntansi untuk Melanjutkan Studi Magister Akuntansi.]]>
<![CDATA[Analisis Kinerja Keuangan Perusahaan Daerah Air Minum Pada Masa Pandemi Covid-19 ]]>
<![CDATA[Khy’sh Nusri Leapatra Chamalinda]]>;
<![CDATA[Imam Agus Faisol]]>
<![CDATA[ Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 9 No 02 (2021): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2021 ]]>
Publisher : <![CDATA[Unversitas Islam Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31102/equilibrium.9.02.123-131
<![CDATA[This study aims to analyze financial performance during the Covid-19 pandemic. Assessment of the performance of the financial aspect is measured using three leading indicators, namely Profitability, Liquidity, and Solvency. The profitability ratio consists of the return on equity and the operating ratio, while the liquidity ratio consists of the cash and effectiveness ratio. The data type used is secondary data in the form of financial reports during the Covid-19 Pandemic, namely April, May and June 2020. The data analysis technique uses Common Size analysis. Namely, researchers measure financial statements based on Profitability, Liquidity, and Solvency Ratios, then interpret the calculation results based on the Minister of Public Works Regulation Number 18 of 2007. The study results explain that the PDAM's financial performance in the first three months of the Covid-19 pandemic explained the different conditions in each indicator. The Profitability Ratio in the ROE aspect explains that the company's ability to generate profits using equity has not been maximized. The same thing happened to the operating ratio, which explained that operating expenses' efficiency and control strategy in April was not optimal. The liquidity ratio in the cash ratio indicator is in the excellent category. The billing effectiveness ratio for April and June is in the excellent category. The solvency ratio explains that the three months of the Covid-19 pandemic are in the excellent category.]]>
<![CDATA[Analisis Persepsi Wajib Pajak dan Implementasi Undang-Undang Cipta Kerja Segmen Kemudahan Berusaha Bidang Perpajakan ]]>
<![CDATA[Imam Agus Faisol]]>;
<![CDATA[Emi Rahmawati]]>
<![CDATA[ InFestasi Vol 18, No 1 (2022): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v18i1.14616
<![CDATA[This study aims to analyze the implementation and perception of taxpayers in utilizing tax facilities according to the work copyright law. This research uses a qualitative method with a case study approach. The results indicate that the policy of relaxing input tax crediting rights for taxable entrepreneurs benefits taxpayers. However, there is a need for synergy between tax authorities and business actors. Delivery of coal categorized as taxable goods has the potential to reduce revenue because coal as an export item and export activity is subject to a 0% tariff. Including the buyer's identification number on the e-invoice provides a sense of fairness for all taxpayers, especially entrepreneurs. Exemption from the imposition of Income Tax on dividends to increase investment funding and assist the recovery of the national economy. Legal aspects of general provisions and taxation procedures, implementation of a five-year policy, no tax assessments are issued, tax returns (SPT) are certain except for committing tax crimes and issuing tax invoices with an expiration date of five years. Penelitian ini bertujuan untuk menganalisis implementasi dan persepsi wajib pajak dalam memanfaatkan fasilitas perpajakan sesuai undang-undang cipta kerja. Riset ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa kebijakan relaksasi hak pengkreditan pajak masukan bagi pengusaha kena pajak memberikan manfaat bagi wajib pajak meskipun perlu sinergi antara otoritas pajak dan pelaku usaha. Penyerahan batu bara yang terkategori sebagai barang kena pajak berpotensi menurunkan pendapatan karena batu bara sebagai barang ekspor dan aktivitas ekspor dikenakan tarif 0%. Pencantuman nomor induk kependudukan pembeli di e-faktur memberikan rasa adil bagi semua wajib pajak khususnya para pengusaha. Pembabasan pengenaan Pajak Penghasilan atas dividen untuk meningkatkan pendanaan investasi serta dapat membantu pemulihan perekonomian nasional. Aspek undang-undang ketentuan umum dan tata cara perpajakan, pengimplementasian kebijakan lima tahun tidak diterbitkan surat ketetapan pajak, surat pemberitahuan (SPT) menjadi pasti kecuali, melakukan tindak pidana perpajakan serta penerbitan surat tagihan pajak masa daluwarsa selama lima tahun.]]>
<![CDATA[Penguatan Kompetensi Relawan Pajak Universitas Trunojoyo Madura ]]>
<![CDATA[Imam Agus Faisol Imam]]>;
<![CDATA[Khy’sh Nusri Leapatra Chamalinda]]>;
<![CDATA[Tito IM Rahman Hakim]]>
<![CDATA[ Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 2 No. 4 (2022): Juli 2022 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Indonesian Scientific Journal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25008/altifani.v2i4.256
<![CDATA[Pengabdian ini dilaksanakan atar kerja sama Kantor Pelayanan Pajak (KPP) Pratama Bangkalan dengan Tax Center Fakultas Ekonomi dan Bisnis (FEB) Universitas Trunojoyo Madura. Tujuan diadakannya pelatihan bagi relawan pajak yaitu untuk meningkatkan soft skill dan hard skill bidang perpajakan untuk mempersiapkan pendampingan dan asistensi pengisian SPT tahunan. Pelatihan dilaksanakan di KPP Pratama Bangkalan dengan mengkolaborasikan pegawai pajak dan pengurus Tax Center FEB sebagai pemateri kegiatan. Peserta kegiatan merupakan relawan pajak sejumlah 40 yang telah lolos seleksi administasi, tes tulis dan tes wawancara. Relawan pajak terdiri dari mahasiswa S1 Akuntansi, S1 Manajemen dan S1 Ekonomi Pembangunan. Metode yang digunakan dalam pelatihan adalah dengan audio visual, ceramah, diskusi dan praktik pengisian SPT Tahunan wajib pajak orang pribadi. Berdasarkan pelatihan yang dilakukan, relawan pajak mampu mengisi SPT di e-filing dengan baik dan benar sesuai prosedur. Nilai post test relawan pajak diatas kemampuan dasar yaitu nilai 70-80 sebesar 32% dan nilai 81-100 sebesar 68%.]]>
<![CDATA[En ]]>
<![CDATA[ALFIYAN WAHYU WICAKSONO]]>;
<![CDATA[IMAM AGUS FAISOL]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 4 (2022): October - December, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32424/1.jame.2022.24.4.6542
<![CDATA[This study aims to examine the effect of the current ratio, debt to asset ratio, return on assets and tobin's q in influencing the incidence of financial distress in hotel sector companies affected by the COVID-19 pandemic. The data used in this study is secondary data obtained from the company's financial statements in 2020 - 2021. The object of this research is the hotel sector company which is listed on the Indonesia Stock Exchange and is included in the category of the Sharia Securities List. This study uses a purposive sampling method in determining the research sample, then obtained 8 companies with a total of 56 financial reports from the first quarter of 2020 to the third quarter of 2021. The hypothesis testing used is panel data regression with a significance level of 5%. The results of this study are showing that return on assets have no effect on financial distress. Meanwhile, the current ratio, debt to asset ratio, and Tobin's q have an effect on financial distress.]]>
