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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

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

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"..

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

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

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

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

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

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

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.

PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, EARNING PER SHARE DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM Ardiyanto, Agil; Wahdi, Nirsetyo; Santoso, Aprih
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 5 No 1 (2020): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

This study aims to determine the effect of Return On Assets, Return On Equity Earning Per Share, and Price to Book Value on Stock Prices. The population is the LQ-45 Index on the Indonesia Stock Exchange (IDX) for the 2014-2018 period.The study uses quantitative data with multiple linear regression techniques. The research sample was determined by purposive sampling technique and produced 14 company samples. Quantitative analysis, including: classic assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression test, model feasibility test through t test, F test and Coefficient of Determination.T test results show that only the Return On Equity, Earning Per Share, and Price to Book Value variables affect the Stock Price, while the Return On Asset variable has no effect on the Stock Price.

Sharia Cooperative Promotion Strategies and their Role in Increasing Membership Growth Nugroho, Anton Priyo; Wahdi, Nirsetyo; Sudewa, Jaka; Ratnawati; Sattar
Journal La Sociale Vol. 7 No. 2 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i2.3018

Sharia cooperatives play a strategic role in promoting inclusive economic development by providing financial services aligned with Islamic principles. In recent years, increasing competition among financial institutions has compelled Sharia cooperatives to adopt more adaptive and persuasive promotional strategies to attract new members. This study aims to qualitatively explore the promotional dynamics of Sharia cooperatives and examine how various promotional instruments contribute to membership growth. Unlike conventional studies that rely primarily on qualitative surveys, this research employs an qualitative analytical approach to capture complex patterns, interactions, and non-linear relationships among promotional variables based on empirical field data. The study focuses on key promotional, including social media promotion, community-based marketing, trust-building communication, and perceived Sharia compliance. Data were collected through in-depth interviews, focus group discussions, and institutional documentation from selected Sharia cooperatives. The findings are expected to provide contextual insights into the integration of Islamic values with data-driven promotional strategies. This research contributes to the development of innovative promotion models for Sharia cooperatives by highlighting the potential of artificial intelligence in strengthening strategic decision-making. Practically, the results are anticipated to offer policy-relevant insights for cooperative managers and regulators seeking to enhance the sustainability and competitiveness of Sharia-based financial institutions.

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