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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi AKUNESA Jurnal Dinamika Akuntansi Pelangi Ilmu Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Journal of Accounting Science Matra Pembaruan: Jurnal Inovasi Kebijakan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Abdimas Madani dan Lestari (JAMALI) JASF (Journal of Accounting and Strategic Finance) Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Trias Politika Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Journal of Entrepreneurship & Business Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis Mahasiswa Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Abimanyu: Journal of Community Engagement Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi AKUNESA Journal of Innovation Research and Knowledge Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Waradin Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Jurnal Perpajakan dan Keuangan Publik IIJSE Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi VISA: Journal of Vision and Ideas Journal of Business and Information System Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Dian Anita Nuswantara
Universitas Negeri Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Penelitian Tematik: Faktor-Faktor Kritis dalam Penerapan Media Sosial oleh UMKM Komunal (Lensa TOE) Hariyati; Dian Anita Nuswantara; Lintang Venusita
JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan) Vol 5 No 2 (2025): JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jpeaku.v5i2.25654

Abstract

Penelitian ini bertujuan untuk mengeksplorasi secara tematik faktor-faktor kritis yang memengaruhi adopsi pemasaran media sosial oleh Usaha Mikro, Kecil, dan Menengah (UMKM) komunal Tas Talikur di Kabupaten Blitar, dengan menggunakan kerangka Technology-Organization-Environment (TOE). Pendekatan kualitatif dengan filosofi interpretivisme digunakan untuk menggali makna dan pengalaman subjektif para pelaku usaha dalam proses digitalisasi. Data dikumpulkan melalui observasi partisipatif dan wawancara semi-terstruktur terhadap anggota komunitas yang dipilih secara purposif. Temuan menunjukkan bahwa faktor teknologi seperti kemudahan penggunaan dan persepsi terhadap manfaat menjadi daya tarik awal, namun tantangan teknis dan kesenjangan budaya digital menghambat keberlanjutan adopsi. Pada dimensi organisasi, keterbatasan struktur internal, rendahnya literasi digital, dan dominasi aktor kunci mempengaruhi pola pengambilan keputusan. Sementara itu, pada dimensi lingkungan, tekanan pasar dan potensi digital cukup tinggi, namun belum ditopang oleh infrastruktur dan kelembagaan yang memadai. Implikasi dari penelitian ini menekankan pentingnya intervensi kebijakan yang kontekstual, pelatihan berbasis praktik, dan penguatan kapasitas kelembagaan lokal untuk mendukung transformasi digital UMKM secara berkelanjutan.
OPTIMALISASI LAHAN NON-PRODUKTIF PASAR GEDANGAN UNTUK TEMPAT PENGOLAHAN SAMPAH TERPADU (TPST) ORGANIK Dian Anita Nuswantara; Dwiarko Nugrohoseno; Sri Setyo Iriani
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Juni 2026
Publisher : Bajang Institute

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Abstract

Pengelolaan sampah yang efektif menjadi salah satu isu penting dalam mendukung pembangunan berkelanjutan di tingkat lokal. Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pengetahuan, keterampilan, dan kesadaran masyarakat dalam mengelola sampah secara mandiri dan berkelanjutan. Kegiatan PKM dilakukan menggunakan metode mixed-method yang terdiri atas kegiatan studi tiru ke Desa Ketapanrame, Tempat Pemrosesan Akhir (TPU) Jambangan, dan Bank Sampah Induk Surabaya (BSIS), serta diikuti dengan praktik langsung berupa pemisahan sampah organik dan anorganik dan pembuatan kompos. Sebanyak 30 partisipan terlibat aktif dalam kegiatan ini dengan pendekatan partisipatif, diskusi kelompok, serta evaluasi berbasis observasi, wawancara, dan penyebaran kuisioner. Hasil kegiatan menunjukkan adanya peningkatan pemahaman kader mengenai konsep reduce, reuse, dan recycle (3R), keterampilan dalam membuat kompos dari limbah rumah tangga, serta kesadaran kolektif untuk mengurangi sampah yang berakhir di TPA. Program ini juga mendorong terbentuknya inisiatif pengelolaan sampah mandiri di Pasar Gedangan. PKM ini berkontribusi pada pemberdayaan masyarakat sekaligus memberikan model praktis pengelolaan sampah yang dapat direplikasi di wilayah lain.
University Tax Centres Role: A perspective of The Slippery Slope Theory Norbertus Purnomolastu; Dian Anita Nuswantara; Lintang Venusita; Nirma Kurriwati; Yuni Khoirotul Abdiyah
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.55223

Abstract

Written briefly in English and Indonesian in one paragraph of 150-300 words, Small and Medium Enterprises (SMEs) are vital economic contributors, yet their tax compliance remains a persistent challenge due to systemic and resource-based barriers. This research aims to explore the multifaceted reasons behind SME tax non-compliance and analyze the strategic role of university tax centers in addressing these issues. Adopting a qualitative approach, semi-structured interviews were conducted with 15 key informants in Surabaya, Indonesia, including taxation lecturers, SME owners, and financial department heads. The results reveal that SME non-compliance is primarily driven by a lack of tax awareness, legal complexity, distrust in government institutions due to perceived corruption, and prevailing social norms of tax avoidance. University tax centers effectively mitigate these challenges by providing targeted educational programs, personalized consulting services, and acting as trusted intermediaries to bridge the gap between taxpayers and authorities. This study concludes that university tax centers are pivotal in fostering a sustainable culture of compliance and reducing administrative burdens for the SME sector. The research contributes to the Slippery Slope Theory by demonstrating how academic institutions can prevent the escalation of non-compliance through early intervention and informed support, offering a novel institutional perspective on SME tax behavior.
Tax Avoidance in Asian Manufacturing Firms: A Cross-Country Analysis of Financial Attributes and Law Enforcement Listya Eka Maharani; Dian Anita Nuswantara; Yuni Khoirotul Abdiyah; Ruben Jr Nayve; Siti Zabedah Binti Saidin
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.980

Abstract

This study examines the impact of firm size, leverage, and profitability on tax avoidance across six Asian jurisdictions (IDX, Bursa Malaysia, SET, PSE, SGX, HKEX) from 2020 to 2024. Analyzing 981 manufacturing companies using the Random Effect Model and Moderated Regression Analysis, the results reveal that larger firm size and higher profitability significantly reduce tax avoidance, while leverage and law enforcement enforcement as a moderator show no significant effects. These findings suggest that internal strategic factors and economic incentives supersede external legal pressures, highlighting the limitations of deterrence theory in cross-country corporate taxation.
Pengaruh Pemahaman Ekosistem Digital dan Personality Traits terhadap Minat Mahasiswa Berwirausaha Digital: (Pada Mahasiswa Akuntansi di Universitas dengan Misi Enterpreneurship) Nikita Aprilia Sukmawidjaya; Dian Anita Nuswantara
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2453

Abstract

This study aims to examine the influence of digital ecosystem understanding represented by Digital Literacy, FinTech Literacy, and AI Literacy as well as personality traits based on the Big Five Personality model on accounting students’ intention to engage in digital entrepreneurship at an entrepreneurship oriented university. This research employs a quantitative approach using primary data collected through purposive sampling. A total of 100 undergraduate accounting students participated by completing Likert scale questionnaires. Data analysis was conducted using a two stage approach including outer model evaluation to ensure validity and reliability followed by inner model assessment to test the proposed hypotheses. The results reveal that digital ecosystem variables including Digital Literacy, FinTech Literacy, and AI Literacy have a positive and significant effect on students’ intention to engage in digital entrepreneurship. Additionally personality traits including Openness to Experience, Conscientiousness, Extraversion, and Agreeableness also show positive and significant influences. In contrast Neuroticism has a negative and significant effect on digital entrepreneurial intention. Simultaneously all independent variables explain 73.4% of the variance in digital entrepreneurial intention indicating strong predictive power. This study integrates external factors represented by the digital ecosystem and internal factors represented by personality traits into a comprehensive framework. Future research is suggested to adopt a longitudinal approach to examine whether these intentions lead to actual entrepreneurial behavior.
Pendampingan Digital Marketing Pada UMKM Tas Talikur, Kabupaten Blitar, Jawa Timur Hariyati; Dian Anita Nuswantara; Lintang Venusita
Abimanyu : Jornal of Community Engagement Vol 6 No 2 (2025): August 2025
Publisher : Universitas Negeri Surabaya

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Abstract

The PKM activity was carried out in order to help Talikur Bag MSMEs engaged in the field of Talikur Bag Creative Crafts located in Kandangan Village RT 02 and RW 02, Srengat District, Blitar Regency, East Java, become digitally literate MSMEs. In order to have the ability in digital marketing, Talikur Bag business actors in the village must have an understanding, skills and implement sustainable digital marketing which can ultimately increase sales. It is necessary to carry out PKM related to digital marketing to compete in the digital world. Digital Marketing is the key to the success of a business carried out, which in this activity includes promotional activities and seeking market share through digital media by utilizing several digital platforms. This activity was held on May 3, 2024 online at 16.00-18.00 and May 4-5, 2024 offline at: FX Labs Coffee & Eatery, Jl. Ahmad Yani no 121 Blitar starting at: 08.00 - 15.30. This activity was attended by 10 (ten) UMKM. UMKM Talikur Bag actors engaged in the field of Talikur Bag Creative Crafts located in Kandangan Village RT 02 and RW 02, Srengat District, Blitar Regency, East Java. The materials discussed were: Marketing strategies, Creating Digital Marketing content, Digital Marketing as a whole.
Whistleblowing System: Do seniors blow less? Rida Perwita Sari; Lidya Primta Surbakti; Rika Puspita Sari; Dian Anita Nuswantara
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.397

Abstract

To fortify itself against any harmful behavior, an organization has meticulously designed a whistleblowing policy system. Despite the availability of this channel, not all members actively engage in using it to contribute to the overall health of the organization. To address this issue effectively, organizations need to conduct in-depth analyses to identify the specific barriers within their context. Our study responds to such topical issues by observing the role of seniority in motivating organizational members to actively embrace their roles as whistle-blowers. The research specifically examines the role of maturity in influencing individuals to step forward and report wrongdoing within the organization. In doing so, we employed the moderated regressions as a methodological approach, involving 396 employees from eight East Java offices of the Directorate General of Taxation. The study's findings provide empirical support for the notion that positive attitudes toward the use of the whistleblowing system significantly increase members' intention to report instances of wrongdoing. However, the research fails to corroborate the hypothesis that age plays a significant role in influencing people’s intention to be whistle-blowers. Considering these results, the implications for organizational governance and policymaking are discussed.
Co-Authors Adhityawati Kusumawardhani Aisyaturrahmi Ali Alnajar, Ali Elazumi Alnajar, Ali Elazumi Ali Alvin Rizani AMELIA SETYAWATI, AMELIA Anggi Putri aprilina susandini Aripratiwi, Ratna Anggraini Augy Ladyana Firstyanto Brian Adinata Budi Purwoko Cantika Sari Siregar Danis Maulia Daniswara, Endra Rasendriya Dewi Prastiwi Dhuwik Ratnasari Dita Rimbawati Dewi Djoewita, Djoewita Dr. Dewi Dwi Ariyanto Dwiarko Nugrohoseno Elfrida Ambarita Elfrida Ambarita, Elfrida Fanggidae, Apriana H.J. Fernanda Rizki Brianti Friyanto, Friyanto Girindratama, Muhammad Wisnu Girindratama HARIYATI Hariyati Hariyati Hariyati Haryati Haryati Herning Indriastuti Ika Permatasari Imtizal Jauhara Kusuma Imtizal Jauhara Kusuma Insyirah Putikadea Irianti, Lingga Resvita Isnalita Kurniati, Fitrina Lidya Primta Surbakti Linda Oktaviani Lintang Venusita Listya Eka Maharani Loggar Bhilawa Mariana Marisa Intan Prawesti Merlyana Dwinda Yanthi Meylia Elizabeth Ranu Miftahul Jannah Mulyani, Heni Musyaffi, Ayatulloh Michael Nasution, Hafifah Nikita Aprilia Sukmawidjaya Nirma Kurriwati Norbertus Purnomolastu Norbertus Purnomolastu Nur Azizah Nurul Afifah Pujiono Pujiono Puspo Dewi Dirgantari Rahman, Iradah Ratih Kusumawati Raya Sulistyowati Rendra Arief Hidayat Rida Perwita Sari Rifda Fitrianty Rika Puspita Sari Rima Rifana Riusman Lase Rizal, Ach. Syaiful ROHMAWATI KUSUMANINGTIAS Ronald P.C. Fanggidae Ruben Jr Nayve Ruben M. Nayve Jr Run, Pharatt Runn, Pharat Sakti, Maharani Evelyna Putri Sanaji Sari, Ramadhani Indah Sari, Wulan Iyhig Ratna Selfiah, Selfiah Serena, Rinasda Silalahi, Roubert Arsa Paringotan Siti Sundari Siti Zabedah Binti Saidin Sri Setyo Iriani Sudarjo Sugangga, Amelia Sugangga, Fannie Sugangga, Rayyan Suharyoto, Suharyoto SUJARWANTO Syahar Banu, Syahar Tafonao, Aluiwaauri Tantini, Dewi Ulum, Nafi' Fahrur Warih Puspo Andjani Widi Hidayat Yoga Adi Prayogi Yuni Khoirotul Abdiyah Yuni Khoirotul Abdiyah Zalza Berlinda Pratiwi Zukhruf, Ratu Dintha Insyani