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All Journal JUSS (Jurnal Sosial Soedirman) Fokus Ekonomi JMM (Jurnal Masyarakat Mandiri) Jurnal Dinamika Sosial Budaya Jurnal Masyarakat Merdeka (JMM) JURNAL BISNIS DAN AKUNTANSI UNSURYA SOLUSI Jurnal Ilmiah ASET JUDICIOUS: Journal of Management Journal La Sociale Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Indonesian Journal of Islamic Economics and Finance Fokus Abdimas COUNT: Journal of Accounting, Business and Management JIPITI: Jurnal Pengabdian kepada Masyarakat Innovation Business Management and Accounting Journal
Wahdi, Nirsetyo
Universitas Semarrang
Arts Humanities 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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KINERJA KARYAWAN DAN FAKTOR-FAKTOR DETERMINANNYA Ika Khoirul Islamiyah; Aprih Santoso; Nirsetyo Wahdi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.973 KB) | DOI: 10.55606/jaem.v1i2.89

Abstract

The problem in this research is the employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang was not able to achieve the target set by PT Wiraswasta Gemilang Indonesia Cab. Semarang and this study aims to analyze the variables of leadership style, work environment, work stress and workload on the performance of employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang. The population in this study were all employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang, totaling 68 employees, while the sampling technique used is the census technique and the analytical tool used in this study is multiple linear regression. The results showed that the variables of leadership style, work environment, work stress and workload had an effect on the performance of employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang.
PERAN MEDIASI KEPUASAN PELANGGAN TERHADAP LOYALITAS PELANGGAN PADA PELANGGAN MARKETPLACE TOKOPEDIA Nirsetyo Wahdi; Aprih Santoso
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.625 KB) | DOI: 10.55606/jaem.v1i2.90

Abstract

The object of this research is a well-known marketplace, namely Tokopedia, with limited respondents in the city of Semarang. This research aims to determine the role of customer satisfaction as a mediating variable in influencing customer loyalty. The research sample was obtained as many as 100 respondents using a sampling technique, namely purposive sampling, namely the technique of determining the sample with certain considerations or criteria. The data analysis technique used multiple linear regression with mediating or intervening effects. The results showed that there was a significant effect of product quality, service quality and trust partially on customer satisfaction, there was a significant effect of product quality, service quality, trust and customer satisfaction partially on customer loyalty. The results of the first mediating effect found that customer satisfaction was able to mediate the effect of product quality on customer loyalty. the direct influence value is 0.16 < the indirect effect is 0.18. The results of the second mediating effect found that customer satisfaction was able to mediate the effect of service quality on customer loyalty. the direct influence value is 0.16 < the indirect effect is 0.17. The results of the second mediation effect obtained that customer satisfaction was not able to mediate the effect of trust on customer loyalty. the direct influence value is 0.22 > the indirect effect is 0.09.
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"..
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
FACTORS INFLUENCING AUDIT DELAY IN PUBLICLY LISTED COMPANIES Cristino Gusmao; Aprih Santoso; Kampono Imam Yulianto; Nirsetyo Wahdi
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.549

Abstract

This study aims to examine the factors that influence audit delay in publicly listed companies, with a specific focus on integrating corporate characteristics, auditor profiles, governance structures, and contextual variables in an emerging market setting. Employing a quantitative explanatory method, data were collected through structured questionnaires from 80 respondents comprising accounting teachers and internship supervisors in five public vocational schools (SMK) in Jakarta, which collaborate with listed companies. The data were analyzed using multiple linear regression with IBM SPSS 26 to test the effect of firm size, auditor type, governance structure, financial loss, and operational complexity on audit delay. The findings reveal that firm size, auditor type, and governance structure significantly affect audit delay, while financial loss and complexity do not show a statistically significant influence. The novelty of this study lies in its integration of vocational education perspectives into audit research and its inclusion of digital readiness and post-pandemic factors as contextual variables—elements that are still rarely addressed in previous literature. Furthermore, the study introduces an interdisciplinary lens by connecting audit performance with real-world educational experiences, offering theoretical enrichment and practical implications for improving audit timeliness. In conclusion, this research highlights the evolving determinants of audit delay beyond traditional financial indicators and supports the development of more responsive audit frameworks, especially in countries undergoing regulatory and technological transitions.
THE RELATIONSHIP BETWEEN MANAGEMENT CONTROL SYSTEMS AND FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES Siti Intan Nurdiana Wong Abdullah; Puspa Rini; Nirsetyo Wahdi; Sylvia Kartika Dhamayanti
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.550

Abstract

This study aims to investigate the relationship between Management Control Systems (MCS) and financial performance in manufacturing companies operating in emerging economies, with a specific focus on Indonesia. It further explores the moderating effects of digital maturity and organizational culture to understand how contextual factors influence the effectiveness of MCS. Using a quantitative approach, data were collected through structured questionnaires from 120 financial and operational managers across Indonesian manufacturing firms. The research employed multiple linear regression and moderated regression analysis (MRA), supported by SmartPLS and SPSS software, to test the direct and interaction effects between variables. The results reveal that both diagnostic and interactive control systems significantly impact financial performance, with interactive controls demonstrating a stronger influence. Moreover, digital maturity positively moderates the relationship between MCS and financial outcomes, while organizational culture shows no significant moderating effect. The novelty of this research lies in its integration of digital readiness as a strategic enabler within the MCS framework, offering new theoretical and empirical insights, especially in the context of small and medium-sized enterprises (SMEs) in developing markets. This study also contributes methodologically by applying a dual-theory approach—combining contingency theory with dynamic capabilities theory—to better capture the adaptive use of control systems under technological disruption. In conclusion, effective MCS implementation, especially when supported by digital infrastructure, can enhance financial performance and strategic agility, making it a critical tool for organizational competitiveness in globalized markets.
Co-Authors Aep Saefullah Aprih Santoso Ardiyanto, Agil Chandra Murdiono Lisabe Cristino Gusmao Endang Rusdianti Fridatien, Ericke Gusmao, Cristino Harling, Vina N. Van Hartono, Drajat Hartoto, Witjaksono Eko Ika Khoirul Islamiyah Jaka Sudewa Kampono Imam Yulianto Kusumo, Willyanto Kartiko Nugroho, Anton Priyo Nur Rokhim Nur Rokhim, Nur Prihat Assih Purwantini, Sri Puspa Rini PUSPITASARI, WAHYU RATNAWATI S. Amaral, Adolmando Saifudin Saifudin Sattar Sattar Sattar, Sattar Siti Intan Nurdiana Wong Abdullah Slahanti, Masine Suratman Suratman Suratman Suratman Surjawati, Surjawati Sylvia Kartika Dhamayanti Utari, Vika Marselisna Wawan Setiawan Widji Astuti Widowati, Amerti Irvin Wulandari, Iswahyuni Yulianti Yulianti