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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Pangabdhi Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JURNAL MAKRO MANAJEMEN JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Pengabdian Dharma Laksana Jurnal Ilmiah Edunomika (JIE) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Akuntansi Universitas Muhammadiyah Kupang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat DedikasiMU: Journal of Community Service PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Batara Wisnu : Indonesian Journal of Community Services Jurnal Teknologi dan Manajemen Industri Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Mega Arisia Dewi
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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Dampak Fintech Terhadap Perkembangan Inklusi Keuangan Pada UMKM Di Jawa Timur Mega Arisia Dewi
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.16 KB) | DOI: 10.32662/gaj.v3i2.973

Abstract

This study aims to determine how much influence fintech (risk and investment management, market provisioning, and cashless society) on financial inclusion (financial knowledge, financial behavior, and financial attitudes) on MSMEs in East Java. Research conducted includes the type of quantitative research. The population of this research is 80 MSME industries in East Java, where the data will be used more focused on archival methods available at BPS East Java. This study uses the dependent variable, Financial Inclusion, which consists of: financial knowledge, financial behavior and financial attitudes with independent variables, namely financial technology (risk and investment management, market provisioning, and cashless society). The conclusion of this study is the fintech variable (risk and investment management and market provisioning) does not affect financial inclusion (financial knowledge) while the fintech variable (cashless society) influences financial inclusion (financial knowledge); The fintech variable (risk and investment management and market provisioning) does not affect financial inclusion (financial behavior) while the fintech variable (cashless society) influences financial inclusion (financial behavior); The fintech variable (risk and investment management and market provisioning) does not affect financial inclusion (financial attitude) while the fintech variable (cashless society) influences financial inclusion (financial attitude). Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh fintech (risk and investment management, market provisioning, dan cashless society) terhadap inklusi keuangan (pengetahuan keuangan, perilaku keuangan, dan sikap keuangan) pada UMKM di Jawa Timur. Penelitian yang dilakukan termasuk jenis penelitian kuantitatif. Populasi penelitian ini adalah industri UMKM se-Jawa Timur sebanyak 80 UMKM yang mana data akan digunakan lebih berfokus kepada data arsip (archival method) yang tersedia di BPS Jawa Timur. Penelitian ini menggunakan variabel dependen yaitu Inklusi Keuangan, yang terdiri dari: pengetahuan keuangan, perilaku keuangan dan sikap keuangan dengan variabel independennya, yaitu financial technology (risk and investment management, market provisioning, dan cashless society). Kesimpulan dari penelitian ini adalah Variabel fintech (risk and invesment management serta market provisioning) tidak berpengaruh terhadap inklusi keuangan (pengetahuan keuangan) sedangkan Variabel fintech (cashless society) berpengaruh terhadap inklusi keuangan (pengetahuan keuangan); Variabel fintech (risk and invesment management serta market provisioning) tidak berpengaruh terhadap inklusi keuangan (perilaku keuangan) sedangkan Variabel fintech (cashless society) berpengaruh terhadap inklusi keuangan (perilaku keuangan); Variabel fintech (risk and invesment management serta market provisioning) tidak berpengaruh terhadap inklusi keuangan (sikap keuangan) sedangkan Variabel fintech (cashless society) berpengaruh terhadap inklusi keuangan (sikap keuangan).
Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak Mega Arisia Dewi; Devi Edriani; Swasta Bangun; Posman WH Hasibuan
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1339

Abstract

This study is to examine tax avoidance through CSR as a moderating variable: capital intensity, institutional ownership, and firm size. Capital Intensity, Institutional Ownership, and Firm Size are used as independent variables and Tax Avoidance is used as the dependent variable. And CSR as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study was using purposive sampling method so that from 195 populations, a sample of 44 companies was obtained. The research data were analyzed using panel data analysis techniques using Eviews9. The result of the research shows that Capital Intensity has a partial effect on Tax Avoidance, while Institutional Ownership has no partial significant effect on Tax Avoidance and Company Size also has no significant effect on Tax Avoidance. Capital Intensity and Institutional Ownership moderated by CSR have an effect on Tax Avoidance. While Company Size moderated by CSR has no effect on Tax Avoidance. It is hoped that this research can help manufacturers listed on the Indonesia Stock Exchange to find out Tax Avoidance by considering the factors that have a significant effect on tax avoidance such as the effect of capital intensity, institutional ownership and company size as well as CSR as a moderating variable.
Pendampingan Tata Kelola Keuangan pada Badan Keswadayaan Masyarakat Tambak Sejahtera Surabaya Mega Arisia Dewi; Sasi Agustin
Jurnal Pengabdian Dharma Laksana Vol 5, No 2 (2023): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v5i2.24175

Abstract

Kemiskinan merupakan salah satu masalah yang sangat besar yang dihadapi oleh negara Indonesia. Saat ini pemerintah sudah memprioritaskan kemiskinan untuk segera dituntaskan. Kemiskinan diletakkan sebagai salah satu target pembangunan yang selalu dievaluasi dari waktu ke waktu salah satunya dengan mewujudkan konsep good governance. Salah satu Lembaga yang berperan dalam pelaku kebijakan tersebut adalah  Badan Keswadayaan Masyarakat (BKM). BKM Tambak Sejahtera terletak di Kelurahan Gunung Anyar Tambak dimana kebijakan BKM dilakukan secara teknis oleh Unit Pengelola, salah satunya yaitu Unit Pengelola Keuangan. Kelurahan Gunung Anyar Tambak memanfaatkan dana BKM yang dikelola oleh UPK dalam untuk melakukan pemerataan kesejahteraan ekonomi masyarakat di lingkungan sekitar Gunung Anyar Tambak. Kegiatan ekonomi produktif dengan memberi kredit lunak dengan bunga 1,5% per bulan dengan sistem tanggung renteng selama 5 bulan. Kelompok Swadaya Masyarakat dibentuk oleh masyarakat sendiri untuk bisa melakukan kegiatan lingkungan, sosial dan melakukan kredit usaha BKM. Dana awal yang diperoleh dari pemerintah digunakan sebagai modal awal yang selanjutnya dikelola oleh manajemen BKM.
Banking Financial Performance, Inflation Level, Bank Indonesia Interest Rate, and Economic Growth in Indonesia Maratus Zahro; Mega Arisia Dewi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.3.2100

Abstract

This study aimed to test the effect of bank financial performance, inflation rates, Bank Indonesia interest rates on economic growth in Indonesia. This type of research was quantitative. The research sample consisted of 87 conventional banks and 12 Islamic banks during 2015-2017 as samples. The sampling technique used was purposive sampling method, sampling technique using certain criteria. The analytical method of this study used multiple linear regression analysis technique. The results showed that (a) financial performance which is proxied by CAR, BDR, and LDR of conventional banks has no effect on economic growth in Indonesia, (b) financial performance which is proxied by ROA has a positive effect on economic growth in Indonesia, (c) proxied financial performance with CAR, BDR, FDR, and ROA of Islamic banks have no effect on economic growth in Indonesia, (d) inflation has a positive effect on economic growth in Indonesia, (e) interest rates in Indonesia have a negative effect on economic growth in Indonesia.
Kebijakan Penerapan Standar Akuntansi Keuangan Nomor 8 Dan 71 dalam Laporan Keuangan CV.SKU Masa dan Pasca Pandemi Covid-19 Endah Sulistyowati; Agung Kristiawan; Lydia Setyawardanil; Mega Arisia Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1664

Abstract

This study aims to analyze and evaluate PSAK number 55 to switch to follow the policy of implementing PSAK number 8 and 71. Financial instruments required by the IAI Accounting Standards Board are effective as of January 1, 2020 which have not been practiced in the preparation of 2021 CV. SKU’s Financial Statements. Descriptive comparative qualitative study. Trading companies must leave and return from Umrah and Hajj. Data collecting via observing, interviewing, and documenting informants. According to conversations with CV.SKU's accounting and receivables administration department, its financial statements have not implemented the new policy and are still in compliance with PSAK number 55 taxable. Recalculating fair value data for financial statements is offered as a unit of study from literature books and journals of earlier researchers, paying attention to PSAK standards number 8 and 71 financial instruments. The results showed that applying PSAK number 8 and 71 to the statement of financial position account resulted in a reserve account for receivables losses, deferred tax asset accounts, decreased retained profit, and decreased CV. SKU assets. The impairment loss reserve appears as an accounts receivable loss expenditure account in the income statement, creating a deferred tax advantage account. Financial statements prepared according to IAI Financial Accounting Standards Board requirements are presented properly.
KOLABORASI MEDIA SOSIAL, TOKO ONLINE DAN WEBSITE UNTUK PERLUASAN PASAR SONGKOK LUKIS NUSANTARA DI KABUPATEN GRESIK Widhi Ariestianti Rochdianingrum; Farid Sukmana; Mega Arisia Dewi; Ezra Amelia; Gading Tri Prameswari; Muhammad Kevin Bhaktiar
DedikasiMU : Journal of Community Service Vol 5 No 4 (2023): DedikasiMU Desember
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v5i4.6778

Abstract

Kegiatan ini dilakukan untuk meningkatkan pangsa pasar pada mitra yaitu Songkok Lukis Nusantara yang berada di Kabupaten Gresik. Produk songkok ini cukup potensial untuk dikembangkan karena dapat memproduksi songkok sesuai dengan permintaan konsumen yang mana dalam proses pembuatannya melibatkan masyarakat sekitar. Kegiatan pendampingan ini dilakukan dengan cara berdiskusi bersama dalam menentukan permasalahan mitra dan solusi yang ditawarkan kepada mitra. Berdasarkan hasil diskusi yang telah dilakukan, untuk mengatasi permasalahn mitra, maka dilaksanakannya kegiatan pelatihan dan pendampingan pada pengoptimalan dan pengelolaan website e-commerce yang lebih komersial, pembuatan toko online untuk menambah pangsa pasar, pelatihan dan pendampingan pada inovasi pembuatan songkok yang berbahan kain goni serta pelatihan dan pendampingan dalam menentukan harga pokok produksi agar diperoleh harga dasar barang yang tentunya memudahkan bagi mitra untuk menentukan tingkat keuntungan yang diinginkan. Meningkatnya usaha juga berdampak pada kewajiban perpajakan yang harus dilakukan oleh mitra. Pada kegiatan ini juga dilakukan pelatihan mengenai informasi perpajakan khususnya perpajakan bagi UMKM.
PEMBERDAYAAN KAMPUNG SEHAT KELURAHAN MARGOREJO MELALUI PROGRAM KAMPUNG PENDIDIKAN - KAMPUNGE AREK SUROBOYO Mega Arisia Dewi
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2: Mei 2021
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v1i2.578

Abstract

The village education program - Kampunge Arek Surabaya is one of the programs initiated by the Surabaya City government in creating a village with a community who has awareness and concern to ensure children's growth and development in both spiritual, intellectual, emotional, and physical aspects through an educative village environment, safe, comfortable, friendly, healthy, and creative. One of them is through empowering healthy villages in Margorejo sub-district, Surabaya. The goal of empowering healthy villages in Margorejo Village is to appreciate the spirit of community association in providing guarantees for children's rights so as to make children feel safe, comfortable, caring and responsible for protecting children and the environment through healthy village activities. Based on the results of observations and interviews, it can show that empowerment of healthy villages in Margorejo is very dynamic and orderly. This is evidenced by the number of healthy village programs that are implemented in order to create a village environment that is conducive to children's growth and development and education.
PERSEPSI ETIS PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PENENTU DAN KONSEKUENSI KEPATUHAN PAJAK SUKARELA Amna Amna; Muhammad Salman Alfansuri Jacob; Fera Firyal Thahir; Mega Arisia Dewi; Burhanuddin Burhanuddin
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13066

Abstract

Abstrak Perbedaan persepsi mengenai penghindaran pajak didasari oleh penilaian moral individu. Penilaian moral mencerminkan kemampuan individu untuk menentukan tindakan etis. Penelitian ini bertujuan untuk menguji faktor persepsi etis terhadap penghindaran pajak dan pengaruh persepsi etis terhadap kepatuhan pajak. Survei dilakukan terhadap 150 responden. Data tersebut kemudian diolah dengan software SEM sebagai alat analisis. Berdasarkan hasil pengujian data yang dilakukan menunjukkan bahwa: H1: Relativisme mempunyai pengaruh positif terhadap persepsi etis penghindaran pajak. H2: Idealisme mempunyai pengaruh negatif yang signifikan terhadap persepsi etis penghindaran pajak. H3: Religiusitas berpengaruh terhadap persepsi etis penghindaran pajak dan yang terakhir H4: Persepsi etis penghindaran pajak berpengaruh negatif terhadap kepatuhan pajak sukarela. Kata Kunci: Pajak, Kepatuhan Pajak Sukarela, Persepsi Etis Penghindaran Pajak
THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Rini Novianti; Asri Ady Bakri; Eko Cahyo Mayndarto; Tri Widyastuti Ningsih; Mega Arisia Dewi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
PENDAMPINGAN LEGALITAS DAN PERANCANGAN EKOSISTEM KOPERASI JASA Sulistyo Budi Utomo; Mega Arisia Dewi; R. Yudi Sidharta; Heru Suprihhadi; Widiarma, In'am
PROFICIO Vol. 5 No. 2 (2024): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i2.3366

Abstract

Peranan Usaha Mikro Kecil dan Menengah (UMKM) sebagai penopang perekonomian dan cukup berkontribusi besar terhadap pengerakan ekonomi di Indonesia serta sebagai pencipta lapangan pekerjaan yang merata. Menurut data yang ada, UMKM memberikan kontribusi 60% terhadap PDB (Pendapatan Domestik Bruto) secara nasional, maka pemerintah sangat memperhatikan UMKM dan Koperasi, keduanya yang saling mendukung untuk kemajuan ekonomi yang berasaskan kerakyatan. Koperasi sebagai lembaga yang dapat memberdayakan para pelaku usaha kecil dan menengah kepada peningkatan kesejahteraan anggota dan sekelilingnya sehingga patut disyukuri dan diapresiasi. Dengan pelatihan dan sosialisasi yang berkelanjutan terhadap UMKM perlu membentuk ekosistem Koperasi agar dapat mampu menjalankan fungsi-fungsinya dengan baik dan memberikan manfaat yang telah dijanjikan sehingga tidak mengecewakan masayarakat, ekosistem koperasi yang dimaksud adalah selalu adaptif pada kondisi yang menuntut untuk maju dan berinovasi pada digitalisasi demi memperluas akses pasar di dalam negeri serta luar negeri. Metode pelaksanaannya dengan cara melakukan pelatihan secara offline terkait peranan penting pendirian koperasi untuk UMKM bersama Dekopinda Kota Surabaya, kemudian untuk menindaklanjuti acara tersebut dilakukan pendampingan secara menyeluruh bagi semua pelaku UMKM yang terlibat. Hasil Kegiatan pengabdian kepada masyarakat bagi anggota UMKM di Kota Surabaya ini telah berjalan dengan baik dan memberikan manfaat bagi para anggota UMKM
Co-Authors Abdillah Arif Nasution Agung Kristiawan Agung Kristiawan Agustin, Sasi Amna Mawardi Amna, Amna Arifia Nurriqli Asri Ady Bakri Atmajawati, Yayah Bakri, Asri Ady Burhanuddin Burhanuddin Burhanuddin Burhanuddin Devi Edriani Eko Cahyo Mayndarto Endah Sulistyowati Endah Sulistyowati Ezra Amelia Farid Sukmana, Farid Fera Firyal Thahir Gading Tri Prameswari Hartono Hartono Heru Suprihhadi Heru Suprihhadi In'am Widiarma Jacob, Muhammad Salman Alfansuri Kasrowi Akhmad Kusiyah Loso Judijanto Lydia Setyawardanil Maratus Zahro Mayndarto, Eko Cahyo Muhammad Kevin Bhaktiar Muhammad Salman Alfansuri Jacob Nenny Syahrenny Ningsih, Tri Widyastuti Nuniek Yuniarti Ningsih Renggaala Posman WH Hasibuan R. Yudi Sidharta Ramadhani, Yesa Cahayaning Ratna Nugraheni Renggaala, Nuniek Yuniarti Ningsih Renika Hasibuan Rieneke Ryke Kalalo Rini Novianti Rini Novianti Rochdianingrum, Widhi Ariestianti Santoso, Bambang Hadi Sasi Agustin Sasi Agustin Setyawardani , Lydia Sidharta, R Yudi Sidharta, R. Yudi Sulistyo Budi Utomo Sulistyo Budi Utomo Suprihhadi, Heru Swasta Bangun Tegowati, Tegowati Thahir, Fera Firyal Utomo, Sulistyo Budi Widiarma, Inam widiarma, In’am Wininatin Khamimah Yani, Prawita