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Optimalisasi Pembiayaan Pendidikan Di SMAN 5 Yogyakarta: Strategi dan Tantangan Mewujudkan Sekolah Yang Berkualitas Bintang Lazuardi Benteng Buana Muslim; Ani Widayati
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.979

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Quizizz As a Game Based Interactive Learning Media in the Era of Independent Curriculum Vera Astuti; Niken Purnamasari; Bintang Lazuardi Benteng Buana Muslim
Jurnal Teknologi Pendidikan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jtp.v3i2.2282

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The main objective of this research is to evaluate the use of Quizizz as a web-based learning tool to meet the demands of technological advancement in the Merdeka Curriculum era. This study employed a descriptive quantitative design with purposive sampling, involving 120 students. Data were collected using a Likert-scale questionnaire distributed through Google Forms, and analyzed using instrument validity checks by five experts with the Aiken V formula and reliability testing. The instrument was then used to measure student responses based on assessment indicators from I Nyoman Sudana Degeng. The results showed that the Quizizz application as a game-based learning medium was categorized as very good based on student responses in supporting the classroom learning process. In conclusion, Quizizz proves to be an effective digital tool aligned with the technological demands of the Independent Curriculum.
Decades of Discord: A Bibliometric Mapping of Agency Problems within Family-Owned Enterprises Bintang Lazuardi Benteng Buana Muslim; Izlin Ismail
Jurnal Maksipreneur Vol 15 No 2 (2026)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v15i2.2690

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This study aims to identify the intellectual evolution and thematic development of agency problems within family-owned enterprises through a comprehensive bibliometric approach. The bibliometric method was used to analyze publication trends, citations, authorship, and core research themes related to agency conflicts during the period of 2001–2026. Based on the search results, data were collected through the Scopus database using Publish or Perish (PoP), yielding 139 complete articles. The search covered the period from 2001 to 2026, resulting in 139 papers with a total of 432,28 citations per year. Additionally, each paper received an average of 77,75 citations, and the 139 papers collectively had 10,807 citations. Data was retrieved from the Scopus database and processed using Publish or Perish (PoP) and VOSviewer software to map the scholarly landscape. The results show a significant upward trajectory in publications and citations, reflecting a growing global academic interest in the unique governance challenges faced by family firms. Key statistical findings indicate a high citation impact per manuscript, underscoring the foundational nature of this field in corporate finance and management. The thematic analysis grouped the research into four primary clusters: principal-principal conflicts, corporate governance mechanisms, socioemotional wealth (SEW), and firm performance. The findings suggest that while strong family control can minimize traditional manager-owner frictions, it frequently triggers Type II agency costs that jeopardize minority shareholder interests. This study provides critical insights for researchers and practitioners to understand the dynamics of family governance, while highlighting future research opportunities in digital transformation and sustainability to support long-term business resilience.
PENINGKATAN KAPASITAS MANAJERIAL PELAKU USAHA MIKRO DI SENTRA PRODUKSI MAKANAN RINGAN PELEMADU, BANTUL Musaroh Musaroh; Naning Margasari; Nindya Nuriswati Laili; Tsania Ayu Rohani; Bintang Lazuardi Benteng Buana Muslim; Farlianto Farlianto
D'edukasi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026)
Publisher : Universitas PGRI Madiun

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

Abstract

UMKM berperan penting dalam perekonomian nasional, namun masih menghadapi keterbatasan manajerial dan pemanfaatan teknologi digital. Permasalahan tersebut juga dialami pelaku usaha di Sentra Produksi Makanan Ringan Pelemadu, Bantul, terutama pada aspek kemasan, promosi digital, dan pembayaran modern. Kegiatan PkM ini bertujuan untuk meningkatkan kapasitas manajerial pelaku usaha mikro melalui pelatihan dan pendampingan dalam desain kemasan produk, fotografi produk digital, serta penerapan sistem pembayaran non-tunai berbasis QRIS. Kegiatan dilaksanakan dengan pendekatan partisipatif melalui tiga tahapan utama: identifikasi kebutuhan, pelatihan teknis, dan evaluasi. Berjumlah 20 pelaku usaha kripik tempe sagu mengikuti sesi pelatihan interaktif dengan instrumen evaluasi berupa observasi, wawancara, dan kuesioner. Data dianalisis secara deskriptif kuantitatif dan kualitatif. Hasil analisis menunjukkan adanya peningkatan pemahaman dan penerapan prinsip manajerial pada aspek kemasan produk yang lebih informatif dan menarik, kemampuan fotografi digital sederhana untuk promosi daring, serta kesiapan penggunaan sistem pembayaran QRIS. Pelaku usaha menunjukkan perubahan perilaku dalam orientasi bisnis yang lebih modern dan adaptif terhadap perkembangan digital. Kegiatan ini berkontribusi terhadap penguatan literasi digital dan daya saing UMKM lokal di era ekonomi digital.
Peran Reputasi Pajak dalam Memediasi Pengaruh Literasi Keuangan dan Orientasi Kewirausahaan terhadap Kepatuhan Pajak Pelaku UMKM di Yogyakarta Reza Widhar Pahlevi; Siti Resmi; Bintang Lazuardi Benteng Buana Muslim
Jurnal Perilaku dan Strategi Bisnis Vol. 14 No. 1 (2026): In press
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/m8a36b04

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This study aims to analyze the influence of financial literacy and entrepreneurial orientation on MSME tax compliance, with tax reputation as a mediating variable. Tax compliance is a crucial factor in supporting MSMEs' contribution to state revenue, therefore, understanding the factors that influence it is essential. This study employed a quantitative approach with a non-probability sampling technique using a purposive sampling method. The sample consisted of 216 Micro, Small, and Medium Enterprises (MSMEs) in the Special Region of Yogyakarta. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that financial literacy had no significant effect on MSME tax compliance. Conversely, entrepreneurial orientation was shown to have a positive and significant effect on tax compliance. Furthermore, financial literacy had a positive and significant effect on tax reputation, indicating that good financial understanding can enhance taxpayer image and credibility. Entrepreneurial orientation also had a positive and significant effect on tax reputation. Furthermore, tax reputation was shown to have a positive and significant effect on tax compliance. These findings indicate that tax reputation plays a crucial role in encouraging MSME tax compliance. This research provides implications that efforts to increase tax compliance are not only through strengthening financial literacy, but also through developing entrepreneurial orientation and establishing a positive tax reputation among MSME actors.
Pendampingan UMKM Kuliner dalam Optimalisasi Identitas Visual dan Strategi Pemasaran Digital di Pulewulung, Turi, Sleman, Yogyakarta Naning Margasari; Bintang Lazuardi Benteng Buana Muslim; Musaroh Musaroh; Nindya Nuriswati Laili; Tsania Ayu Rohani
JCOMENT (Journal of Community Empowerment) Vol. 7 No. 1 (2026): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v7i1.1094

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Pengabdian Kepada Masyarakat bertujuan memberdayakan pelaku UMKM Sentra Kuliner di Desa Pulewulung, Sleman, Yogyakarta, yang memiliki potensi besar dalam pertanian salak pondoh namun menghadapi tantangan dalam penyerapan hasil panen, pengembangan usaha, dan pemasaran. Salah satu hambatan utama adalah keterbatasan penggunaan pemasaran digital yang menghalangi pengembangan produk lokal. Kegiatan ini sejalan dengan target Sustainable Development Goals, khususnya pengentasan kemiskinan (SDG 1) dan kesetaraan gender (SDG 5). Industri bakpia salak di desa ini berpotensi menjadi lapangan kerja inklusif, terutama bagi perempuan. PKM dilakukan melalui pelatihan, sosialisasi, dan praktik langsung mengenai pemasaran digital serta pencatatan keuangan digital. Materi mencakup pembuatan dan pengenalan akun e-commerce (Shopee, TikTok), sistem pencatatan keuangan digital (SI APIK, Buku Warung), teknik foto produk dengan photo box, pembuatan poster menarik, dan video pemasaran menggunakan teknologi Artificial Intelligence (AI). Kegiatan dihadiri 35 peserta, mayoritas ibu rumah tangga dan pemuda, pada 13 September 2025, dengan antusiasme tinggi. Hasil kegiatan berupa poster produk, photo box, buku panduan, konten video, akun e-commerce, dan pencatatan keuangan digital yang dibuat langsung oleh peserta. Indikator keberhasilan menunjukkan peningkatan pengetahuan dan keterampilan, diharapkan mampu memperluas pasar, meningkatkan penjualan, mengelola keuangan lebih efisien, dan berkontribusi pada kesejahteraan serta pembangunan berkelanjutan desa.
JIWA KEPEMIMPINAN, LITERASI AKUNTANSI/KEUANGAN, DAN NIAT BERWIRAUSAHA MAHASISWA: SEBUAH TINJAUAN LITERATUR SISTEMATIS DENGAN EFIKASI DIRI BERWIRAUSAHA Deliana Ristiani; Bintang Lazuardi Benteng Buana Muslim; Anisah Novi Karunia
Journal Competency of Business Vol. 10 No. 1 (2026): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v10i1.3797

Abstract

Niat berwirausaha mahasiswa merupakan salah satu kunci penting dalam mendorong penciptaan lapangan kerja mandiri di tengah tingginya angka pengangguran terdidik. Berbagai penelitian telah mengaitkan jiwa kepemimpinan dan literasi akuntansi/keuangan dengan niat berwirausaha, namun temuan yang tersebar di berbagai jurnal dan konteks belum disintesis secara sistematis, khususnya terkait posisi efikasi diri berwirausaha sebagai variabel intervening. Penelitian ini bertujuan untuk mensintesis literatur mengenai peran jiwa kepemimpinan (entrepreneurial leadership) dan literasi akuntansi/keuangan terhadap niat berwirausaha mahasiswa, dengan efikasi diri berwirausaha sebagai variabel intervening. Metode yang digunakan adalah tinjauan literatur sistematis (systematic literature review) mengikuti protokol Tranfield, Denyer, dan Smart (2003) yang diperkaya prinsip PRISMA, dengan penelusuran pada basis data Scopus, Google Scholar, dan Garuda/Sinta menggunakan kata kunci dalam bahasa Indonesia dan Inggris pada rentang tahun 2015-2025. Hasil sintesis menunjukkan bahwa kepemimpinan kewirausahaan dan literasi keuangan secara konsisten berhubungan positif dengan niat berwirausaha, dan efikasi diri berwirausaha. Penelitian ini berkontribusi dengan memetakan pola hubungan antarvariabel dari berbagai konteks negara sekaligus mengidentifikasi celah penelitian, terutama minimnya kajian yang mengintegrasikan ketiga variabel secara simultan dalam konteks pendidikan vokasi di Indonesia.