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All Journal ETIKONOMI Jati: Jurnal Akuntansi Terapan Indonesia International Journal of Community Service Learning Jurnal Riset Terapan Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Community Service and Empowerment
Girindratama, Muhammad Wisnu
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Apakah Karakter Eksekutif, Kepemilikan Institusional dan Kualitas Audit Mempengaruhi Penghindaran Pajak ? Widjaja, Albert; Hananto, Hari; Girindratama, Muhammad Wisnu
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9084

Abstract

This research aims to assess whether executive characteristics, institutional ownership, and audit quality influence tax avoidance in manufacturing industry sector companies listed on the IDX for the 2018-2022 period. The research method used is quantitative. The variable used is the dependent variable consisting of tax avoidance. Meanwhile, the independent variables include executive character, institutional ownership, and audit quality. Control variables consist of firm size and leverage. The population of this research is all companies listed on the BEI in 2018-2022. Sampling is based on specific criteria using a non-probability sampling method with a purposive sampling technique. The sample criteria are completeness of the 2018-2022 financial reports, completeness of research variable data, and inclusion in the audited financial reports of the big four KAP companies. This research data analysis uses the SPSS application with multiple linear regression techniques. The results of the findings are that executive character has a positive effect on tax avoidance in manufacturing companies listed on the IDX. Institutional ownership has a negative effect on tax avoidance in manufacturing companies listed on the IDX. Audit quality has a negative effect on tax avoidance in manufacturing companies listed on the IDX.
Improving the environmental quality of Kesiman Village, Mojokerto Regency through household waste sorting Andono, Fidelis Arastyo; Eriandani, Rizky; Koan, Dianne Frisko; Rinawiyanti, Esti Dwi; Girindratama, Muhammad Wisnu
Journal of Community Service and Empowerment Vol. 5 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i1.27875

Abstract

The most significant source of waste in Indonesia is households. This community service aims to improve the environmental quality of Kesiman Village by educating residents to sort waste from their households. This activity begins with observations and interviews with residents. Preliminary survey results show that the waste problem has been around for a long time, and accumulation occurs in the Final Disposal Site (TPA). Based on interviews with villagers, they are willing to participate in the waste management assistance program. Furthermore, waste sorting facilities are provided for each resident's house by empowering village communities with expertise. Counseling or education is carried out at the home of a resident, as well as providing a real example of waste segregation. Sorting is done based on the categories of organic and non-organic waste. Two weeks after the counseling, the service team evaluated by direct surveying several residents' houses to see if the sorting had gone well and smoothly. The evaluation results show that residents understand and carry out waste segregation consistently. However, there are several obstacles; for example, some houses feel the trash can needs to be bigger, and sometimes they place organic and non-organic waste upside down. After the household waste sorting program runs smoothly, the community service team will plan and realize the Village waste management program so that the volume of waste is reduced and the environment is cleaner.
Akuntansi Embongan: Internalisasi Nilai Pancasila dalam Merawat Keberlanjutan Bisnis Warung Kopi Girindratama, Muhammad Wisnu; Putra, Aris Surya
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23689

Abstract

Penelitian ini bertujuan untuk mengungkap bagaimana pemilik usaha warung kopi dapat mempertahankan keberlanjutan usahanya dari perspektif akuntansi dan nilai-nilai Pancasila. Penelitian ini menggunakan metode kualitatif, dengan pendekatan fenomenologi. Informan yang dipilih untuk penelitian ini adalah tiga orang pemilik warung kopi di kota Surabaya. Hasil penelitian menunjukkan bahwa pemilik usaha warung kopi jalanan memanfaatkan berbagai strategi untuk menjaga keberlangsungan bisnisnya. Strategi tersebut meliputi pengelolaan keuangan yang sederhana, juga membangun hubungan baik dengan pelanggan dan komunitas lokal. Selain itu, penelitian ini menemukan bahwa nilai-nilai Pancasila, seperti ketuhanan, kemanusiaan, persatuan, gotong royong serta keadilan sosial memainkan peran penting dalam membentuk budaya bisnis yang inklusif dan berkelanjutan. Para pemilik usaha warung kopi menanamkan nilai-nilai ini dalam praktik bisnis sehari-hari, yang tidak hanya memperkuat hubungan dengan pelanggan tetapi juga dengan masyarakat sekitar. Penelitian ini berkontribusi untuk memperkaya literatur tentang akuntansi dan bisnis, sekaligus menyoroti pentingnya nilai-nilai Pancasila dalam mempertahankan usaha mikro di Indonesia. Temuan ini memberikan wawasan baru tentang bagaimana nilai-nilai lokal dapat diintegrasikan dalam praktik bisnis untuk mendukung keberlanjutan ekonomi di tingkat mikro.
Bimbingan Teknis dan Pendampingan Penyusunan Laporan Keuangan bagi Unit Usaha BUMDes Mitra Warga Desa Kesiman Eriandani, Rizky; Andono, Fidelis Arastyo; Koan, Dianne Frisko; Girindratama, Muhammad Wisnu; Rinawiyanti, Esti Dwi
International Journal of Community Service Learning Vol. 7 No. 1 (2023): February 2023
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v7i1.54662

Abstract

Pencatatan Akuntansi merupakan hal krusial bagi semua usaha. BUMDes Mitra Warga, Desa Kesiman memiliki empat unit usaha, yaitu unit kebersihan, unit penyediaan air bersih, unit pasar, dan unit loreomah (café dan restaurant). Berdasarkan hasil survey awal dengan mitra, diketahui bahwa BUMDes hanya memiliki pencatatan manual, belum memiliki laporan keuangan, dan unit usaha juga belum mengidentifikasi aset yang dimiliki. Oleh karena itu, tim pengabdian ubaya bertujuan memberikan pendampingan untuk meningkatkan pengetahuan dan kualitas pencatatan keuangan unit usaha BUMDes Desa Kesiman. Kegiatan pengabdian dilakukan dengan pendekatan wawancara, pelatihan literasi keuangan, dan pendampingan praktik akuntansi. Pelatihan akuntansi wajib diikuti oleh seluruh pengurus unit usaha BUMDes, beserta bendahara Desa. Selanjutnya, pendampingan dilakukan untuk setiap unit usaha yang diadakan secara rutin. Hasil evaluasi pelatihan menunjukkan bahwa pemahaman pesera meningkatkan. Hasil kegiatan pendampingan berhasil mendorong unit usaha untuk mulai mengidentifikasi dan mencatat asetnya, serta merapikan pencatatan keuangannya. Dari pencatatan unit usaha yang telah rapi, diharapkan membantu BUMDes dalam menyusun laporan keuangan sederhana, agar dapat dipahami semua pengguna laporan.
PELATIHAN DAN PENDAMPINGAN DIGITAL MARKETING MELALUI PLATFORM SOSIAL MEDIA DAN MARKETPLACE BAGI UMKM KERAJINAN AKSESORIS Andono, Fidelis Arastyo; Girindratama, Muhammad Wisnu
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2359

Abstract

UMKM di Indonesia rata-rata memiliki akar permasalahan yang sama, yaitu terkait dengan marketing dan permodalan. Selama masa pandemi kondisi ini diperparah dengan belum optimalnya strategi pemasaran digital. Adaptif dan inovatif menjadi kunci utama bagi UMKM untuk terus mengembangkan usahanya. UMKM Amaopi bergerak dibidang produksi dan penjualan produk aksesoris yang terbuat dari batu alam dan kain tenun etnis beberapa daerah di nusantara. Produk aksesoris Amaopi meliputi kalung, cincin, gelang, anting, bros juga produk strap masker dan hiasan bros masker. Permasalahan mitra adalah menurunnya omzet penjualan secara drastis di masa pandemi. Hal itu disebabkan karena masih rendahnya pengetahuan mitra terkait strategi digital marketing. Tujuan kegiatan pengabdian ini adalah untuk memberikan pemahaman yang memadai terkait konsep dan pendampingan praktis implementasi strategi digital marketing untuk meningkatkan omzet penjualan di masa pandemi covid-19. Metode pengabdian yang dilakukan menggunakan pelatihan dan pendampingan. Capaian keberhasilan mitra setelah kegiatan pelatihan dan pendampingan menunjukkan bahwa mitra UMKM telah mampu memahami konsep digital marketing dan mengimplementasikan strategi digital marketing dengan baik melalui platform media sosial dan marketplace.
IMPACT OF E-FILING AND E-BILING ON TAX COMPLIANCE BEHAVIOR Yanto, Thesya Ferdy; Girindratama, Muhammad Wisnu
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546279

Abstract

This study aims to analyze the influence of digital tax administration, particularly the implementation of e-Filing and e-Billing, on taxpayer compliance at the Tax Office (KPP) in the Gubeng area of Surabaya. The implementation of electronic tax services is expected to enhance compliance through greater convenience, transparency, and administrative efficiency. This research employs a quantitative approach, utilizing primary data collected through structured questionnaires distributed to registered individual and corporate taxpayers. The data were analyzed using multiple linear regression to examine the impact of e-Filing and e-Billing on taxpayer compliance. The results indicate that neither e-Filing nor e-Billing has a statistically significant effect on taxpayer compliance. These findings suggest that other factors—such as tax knowledge, the effectiveness of law enforcement, or taxpayer attitudes—may play a more dominant role in shaping compliance behavior. Keywords:  E-Biling, E-Filing, Tax Administration System, Taxpayer Compliance
Deconstructing Religiosity-Green Finance Relationship: The Role of Organizational Factors Girindratama, Muhammad Wisnu; Maulidi, Ach; Alnajar, Ali Elazumi Ali; Mela, Ali Abdullah
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.45856

Abstract

Research originality:  This study links religiosity to green finance in emerging-market banks, highlighting internal drivers, green HRM, organizational identity, and leadership over external pressures. It uniquely shows how personal beliefs shape sustainable finance through cultural and theoretical pathways. Research objectives: The research aims to examine how religiosity affects the willingness of banks to engage in green finance, and under what conditions this relationship is strengthened. Research methods: The research employs a quantitative survey method involving employees across both private and state-owned banking institutions within the specified province, involving a cross-section of 43 banks. Structural equation modelling is used to test the hypothesised relationships. Empirical result: The results reveal that religiosity influences green finance indirectly through the enhancement of internal organisational capacities. Specifically, religiosity strengthens environmental values and practices within human resource systems, leadership approaches, and organisational identity, which in turn foster commitment to green financial strategies. Implications: These findings highlight the strategic importance of cultural and leadership-based resources in promoting environmental sustainability in the banking sector. JEL Classification: G21, Q56, M14, J53, L21
Co-Authors Albert Widjaja Alnajar, Ali Elazumi Ali Aris Surya Putra Dianne Frisko Koan Esti Dwi Rinawiyanti Fidelis Arastyo Andono Hari Hananto Maulidi, Ach Mela, Ali Abdullah Rizky Eriandani Yanto, Thesya Ferdy