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All Journal Fokus Ekonomi EBSJ Jurnal Masyarakat Merdeka (JMM) BULETIN BISNIS & MANAJEMEN (BBM) Indonesian Journal of Islamic Economics and Finance Fokus Abdimas JIPITI: Jurnal Pengabdian kepada Masyarakat
Wahdi, Nirsetyo
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of the Determining Factors of Taxpayer's Interest in Using E-Filing Wahdi, Nirsetyo; Utari, Vika Marselisna; Santoso, Aprih
Indonesian Journal of Islamic Economics and Finance Vol 2 No 2 (2022)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.141 KB) | DOI: 10.37680/ijief.v2i2.1835

Abstract

The modernization of the tax administration system includes self-registration as a taxpayer through e-registration, filling out electronic tax returns through e-SPT, making tax payment codes through e-billing, filling out tax invoices through e-Faktur, and electronic tax reporting through e-filing. . This study aims to determine the factors that influence the intention of taxpayers in using e-filing at the Semarang City Pratama Tax Service Office. The sampling technique used was convenience sampling. This study's sample number was 150 individual taxpayers registered at the KPP Pratama Semarang City. It is collecting data using a questionnaire. The method of analysis in this study is multiple linear regression analysis, calculated using SPSS 23. The results of this study indicate that perceived usefulness, perceived convenience, attitudes, subjective norms, behavioral control, and volunteerism do not affect taxpayers' intention to use e-filing. The perception of understanding, security, and confidentiality affect taxpayers' intention to use e-filing. The suggestions are: 1. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing.
Pengelolaan Persediaan Bahan Baku pada Telur Asin Besek Pring Kang Noer Bukit Kencana Jaya Semarang Surjawati, Surjawati; Widowati, Amerti Irvin; Wahdi, Nirsetyo
Fokus ABDIMAS Vol 3, No 1: April 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.1.21-25

Abstract

Besek Pring Kang Noer Salted Eggs, is the name of a salted egg and smoked egg making business located at Jalan Bukit Cemara Indah XI C2 No 53 Bukit Kencana Jaya Semarang housing estate. This business has been started since 2012, and its turnover is now an average of 2000 to 3000 eggs every month. This business not only sells cooked salted eggs but also sells raw duck eggs, raw salted eggs, and smoked salted eggs with prices ranging from Rp 2,800 to Rp 4,000 per grain. This business has also tried to make simple business financial records but has not made more detailed financial reports. The problem that often occurs in this salted egg business is the problem of raw material availability in the form of raw duck eggs.duck eggs purchased from breeders. During the weather change season, sometimes ducks do not want to lay eggs so that the supply of raw eggs becomes small, even though at that time consumer demand is high. On the other hand, when consumer demand is down, the supply of these eggs is high. The FE USM Community Service Team (PKM) shared about the problems in this salted telr making business. We titled this activity "Inventory Management of Salted Egg Raw Materials at Besek Pring Kang Noer"..
Poverty Alleviation Studies Through Woman Empowerment Rusdianti, Endang; Purwantini, Sri; Wahdi, Nirsetyo
Economics and Business Solutions Journal Vol. 2 No. 2 (2018): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.12 KB) | DOI: 10.26623/ebsj.v2i2.1207

Abstract

The community poverty condition shows that there are still many women who do not work and less maximum of the effort to increase the income of prosperous families program (UPPKS) in Semarang Regency, which is only 30% active. In this process, the integration of women in development, especially women from the weak economic group, those with low income needs to be encouraged through increasing the ability and skills to carry out productive economic activities, in order to expand employment opportunities and create businesses for themselves through business groups that then develop in the form of cooperation. The study was conducted using qualitative method that sought to explore the problems directly from the participants so that the factors that could foster the interest and motivation of women to become entrepreneurs were obtained, the hope for prosperity and the establishment of business groups related to poverty alleviation efforts through women empowerment. The research participants were women entrepreneurs who joined the group (UPPKS) and family planning field officers in Semarang Regency. Data collection techniques were carried out by conducting interviews, observation / surveillance and documentation. Data validity used triangulation technique. The results of the field research were recorded, interpreted, extracted, analyzed to form categories, patterns and then formed as a mini theory. The final results of this study are the creation of prosition and mini theory on women empowerment studies in relation to poverty alleviation through social entrepreneurship which is expected to be guidance for business.
ANALISIS MANAJEMEN WAKAF PRODUKTIF DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI LOMBOK TIMUR Santoso, Aprih; Saefullah, Aep; Sattar, Sattar; Hartoto, Witjaksono Eko; Wahdi, Nirsetyo
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.706

Abstract

Waqf has a great conribution, especially when Islam began to develop, without waqf the development of muslims would be more difficult. Waqf is now the door of Islamic economy which is a potential alternative, when it is developed and managed properly, it can accelerate economic growth which ultimately is able to prosper the people. This study aims to analyze the mechanism of the productive waqf management strategy on waqf land in improving the welfare of the community in East Lombok. The research used the descriptive method with qualitative analysis and data were collected through interviews, observation and documentation. The secondary data collected from documents and texts related to the research topic, be it books, articles  journals, or others. The results showed that the productive waqf management strategy on waqf land in East Lombok is through planning objectives, forming a productive waqf management team, fulfilling infrastructure, conducting supervision and evaluation. To empower existing of waqf land, it needs to be managed and productive according to the condition of land, so that the waqf object itself provides benefits and can be improve the welfare of the people. In other words, the more waqf land, the more prosperous the community. The more professional the waqf management nadzir, the more prosperous the community and the greater the level of community economic capacity, the higher level of community welfare.
Determinan Keputusan Berbelanja Online Pada Produk Cardinal Dimediasi oleh Variety Seeking Hartono, Drajat; Wulandari, Iswahyuni; Fridatien, Ericke; Wahdi, Nirsetyo; Santoso, Aprih
BBM (Buletin Bisnis & Manajemen) Vol 11, No 1 (2025): Vol. 11 No. 1
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v11i1.755

Abstract

Manusia saat ini menjadikan fashion sebagai gaya hidup bahkan kebutuhan mereka. Teknologi yang terus berkembang menyebabkan industri fashion mampu menjangkau konsumen dari beragam wilayah dan strata sosial. Riset  ini bertujuan untuk menganalisis pengaruh harga, promosi serta kualitas produk terhadap keputusan pembelian online produk cardinal dimediasi veriety seeking. Riset ini menggunakan metode kuantitatif dengan analisis regresi. Pada riset ini, penulis memakai data primer dan pengambilan sampel menerapkan metode purposive sampling sehingga diperoleh jumlah sampel pada riset ini sebanyak 75 responden. Riset ini dianalisis dengan Partial Least Square (PLS). Hasil analisis data diperoleh bahwa harga dan promosi memiliki pengaruh signifikan terhadap keputusan berbelanja online. Sedangkan, kualitas produk tidak memiliki pengaruh signifikan terhadap keputusan berbelanja online produk Cardinal. Variety seeking mampu memediasi pengaruh harga, namun tidak mampu memediasi pengaruh promosi dan kualitas produk terhadap keputusan berbelanja online pada produk Cardinal. Peneliti masa depan yang akan menyelidiki isu-isu terkait dapat menggunakan temuan penelitian ini sebagai panduan. Studi ini juga dapat digunakan sebagai data penilaian untuk membantu pengelola bisnis lebih fokus pada kualitas produk dan promosi untuk memfasilitasi kampanye pemasaran dengan audiens yang lebih besar dan meningkatkan niat membeli konsumen..Kata Kunci: Harga, Promosi, Kualitas Produk, Variety Seeking
Workshop Aplikasi Mobile SafeClick sebagai Edukasi Interaktif Pencegahan Cyberbullying untuk Remaja Berbasis Game Edukasi Lisabe, Chandra Murdiono; Wahdi, Nirsetyo; Puspitasari, Wahyu; Harling, Vina N. Van; Santoso, Aprih
JIPITI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2025): Mei 2025 - JIPITI: Jurnal Pengabdian kepada Masyarakat
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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

Abstract

Kejahatan dunia maya (cyberbullying) merupakan salah satu bentuk kekerasan digital yang marak terjadi di kalangan remaja, terutama seiring dengan meningkatnya penggunaan media sosial dan perangkat digital. Kondisi ini menimbulkan kekhawatiran serius terhadap kesehatan mental dan perkembangan sosial remaja. Berdasarkan permasalahan tersebut, kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi interaktif kepada remaja mengenai pencegahan cyberbullying melalui penyelenggaraan workshop dan penggunaan aplikasi mobile SafeClick yang dikembangkan berbasis game edukasi. Metode pelaksanaan kegiatan meliputi tahap persiapan, pelaksanaan workshop, pendampingan penggunaan aplikasi, serta evaluasi ketercapaian tujuan. Kegiatan ini dilaksanakan di salah satu sekolah menengah pertama di Kota X dengan melibatkan 30 peserta didik sebagai sasaran utama. Workshop disusun secara partisipatif, menghadirkan materi seputar jenis-jenis cyberbullying, dampaknya, serta strategi pencegahannya, yang kemudian dikaitkan dengan fitur interaktif dalam aplikasi SafeClick. Aplikasi ini dirancang dengan pendekatan gamifikasi, yang memungkinkan peserta memperoleh pengetahuan melalui simulasi dan kuis dalam suasana yang menyenangkan. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap konsep cyberbullying serta meningkatnya kesadaran mereka untuk bersikap bijak dalam berinteraksi di dunia digital. Sebanyak 86% peserta menyatakan bahwa aplikasi SafeClick membantu mereka memahami materi secara lebih mudah dan menyenangkan. Kegiatan ini membuktikan bahwa pendekatan edukasi berbasis teknologi interaktif sangat potensial untuk membentuk literasi digital dan perilaku positif di kalangan remaja. Ke depan, pengembangan aplikasi dan pelaksanaan workshop serupa dapat diperluas ke sekolah-sekolah lainnya sebagai upaya pencegahan cyberbullying secara berkelanjutan.
Analysis of the Determining Factors of Taxpayer's Interest in Using E-Filing Wahdi, Nirsetyo; Utari, Vika Marselisna; Santoso, Aprih
Indonesian Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v2i2.1835

Abstract

The modernization of the tax administration system includes self-registration as a taxpayer through e-registration, filling out electronic tax returns through e-SPT, making tax payment codes through e-billing, filling out tax invoices through e-Faktur, and electronic tax reporting through e-filing. . This study aims to determine the factors that influence the intention of taxpayers in using e-filing at the Semarang City Pratama Tax Service Office. The sampling technique used was convenience sampling. This study's sample number was 150 individual taxpayers registered at the KPP Pratama Semarang City. It is collecting data using a questionnaire. The method of analysis in this study is multiple linear regression analysis, calculated using SPSS 23. The results of this study indicate that perceived usefulness, perceived convenience, attitudes, subjective norms, behavioral control, and volunteerism do not affect taxpayers' intention to use e-filing. The perception of understanding, security, and confidentiality affect taxpayers' intention to use e-filing. The suggestions are: 1. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing.
Implementasi Akuntasi Koperasi Sesuai Peraturan Menteri Koperasi dan Usaha Kecil dan Mengengah Nomor 13 Tahun 2015 berbasis MYOB Slahanti, Masine; Yulianti, Yulianti; Wahdi, Nirsetyo
JMM - Jurnal Masyarakat Merdeka Vol 4, No 1 (2021): MEI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v4i1.74

Abstract

Tujuan dari kegiatan pengabdian ini adalah melakukan sosialisasi dan pelatihan penyusunan laporan keuangan menggunakan program berbasis Komputer akuntansi (MYOB) pada Koperasi Simpan Pinjam Artha Mandiri Kecamatan Karangawen, Demak. Kegiatan ini dilakukan pada bulan Agustus s/d Oktober 2018 di Koperasi Simpan Pinjam Artha Mandiri Kecamatan Karangawen, Demak. Metode yang digunakan yaitu yang pertama penyuluhan dan pemahaman mengenai Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Nomor 13 Taahun 2015, yang kedua laporan keuangan koperasi dan pelatihan, yang ketiga pemahaman penyususunan laporan keuangan koperasi dan pelatihan-pelatihannya. Hasil evaluasi kegiatan menunjukkan pengelola koperasi mampu menyusun laporan keuangan koperasi sesuai dengan Peraturan Menteri Koperasi dan Usaha kecil dan Menengah. Sehingga penyusunan laporan keuangan menggunakan sistem komputerisasi (MYOB) menjadi lebih efektif dan efisien dalam menyusun laporan keuangan. Hal ini akan membuat penyampaian laporan keuangan atau pertanggungjawaban pengelola koperasi kepada para anggota tidak terjadi lebih dari waktu yang ditetapkan.Kata Kunci: akuntansi berbasis myob, laporan keuangan, pelatihan
EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM Wahdi, Nirsetyo; Gusmao, Cristino; S. Amaral, Adolmando; Luhgiatno, Luhgiatno; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.159-167

Abstract

Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. Accounting science is very different from philosophy. Achieving the ultimate truth of science and the true nature of science is the foundation of accounting science. This study aims to examine the philosophy and evolution of accounting as well as practical strategies to reduce financial statement variance. According to the findings of this research, accounting theorists can consider and adopt various paradigms from other disciplines to address the complex problems that accounting is currently facing and will face. These paradigms are based on philosophical differences in science.
Co-Authors Aep Saefullah Aprih Santoso Chandra Murdiono Lisabe Fridatien, Ericke Gusmao, Cristino Harling, Vina N. Van Hartono, Drajat Hartoto, Witjaksono Eko Purwantini, Sri PUSPITASARI, WAHYU Rusdianti, Endang S. Amaral, Adolmando Sattar Sattar, Sattar Slahanti, Masine Surjawati, Surjawati Utari, Vika Marselisna Widowati, Amerti Irvin Wulandari, Iswahyuni Yulianti Yulianti