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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Pengabdian Magister Pendidikan IPA Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ABDIMU: Jurnal Pengabdian Muhammadiyah Jurnal Abdimas Jurnal Akuntansi Kontemporer
Subandi, Hendi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENDAMPINGAN DAN PELATIHAN INTERNAL AUDIT SISTEM MANAJEMEN MUTU DAN SISTEM MANAJEMEN K3 Adib, Noval; Subandi, Hendi; Fatmawati, Dian Surya Ayu; Mentari, Theresia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26365

Abstract

Tujuan dari pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dan pelatihan Sistem Manajemen Mutu Audit Internal dan Sistem Manajemen K3 di PT BIMA. Hal ini dilakukan sebagai persiapan Sertifikasi ISO 9001:2015 & ISO 45001:2018 sehingga menghasilkan peningkatan kinerja operasional melalui pengurangan proses tindakan korektif dan eliminasi, potensi bahaya, penanganan risiko kecelakaan kerja, peningkatan profitabilitas, dan keunggulan pemasaran serta pengurangan dampak lingkungan sebagai dampak dari pengakuan internasional. Pendampingan ini diperlukan karena adanya kebutuhan untuk dapat meningkatkan kualitas pemahaman PT BIMA dalam persiapan sertifikasi ISO.
Optimizing MSME Product Marketing Using the SOSTAC Method Through the Digital Study Platform in Blitar City Subandi, Hendi; Nugraha, Adri Putra; Jazuli, A Muhamad; Munir, Misbakhul; Huda, Choirul
Jurnal Abdimas Vol. 29 No. 2 (2025): December 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v29i2.33345

Abstract

MSMEs in Blitar City still face difficulties in marketing. Globalization and digitalization require MSMEs to be able to compete competitively in the virtual market. This community service seeks to increase the literacy of MSMEs in Blitar City in implementing the SOSTAC method so that they can compete globally in their marketing. The method used is Participatory Rural Appraisal (PRA) to encourage active community involvement, in this case MSMEs with universities as facilitators. Based on the activities that have been carried out, it was found that MSMEs in general are still unfamiliar with digital platforms. The increase in literacy related to SOSTAC triggers MSMEs' awareness to strategize in marketing and explore the features on digital platforms more thoroughly so that this can have an impact on the engagement of online stores of MSMEs in Blitar City.
OPTIMIZATION OF UMKM PRODUCT MARKETING WITH THE SOSTAC METHOD THROUGH A DIGITAL PLATFORM STUDY IN BLITAR CITY Subandi, Hendi; Nugraha, Adri Putra; Jazuli, A Muhamad; Munir, Misbakhul; Huda, Choirul
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 5, No 2 (2025): Vol 5 No 2 Desember 2025
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v5i2.2547

Abstract

Micro, Small, and Medium Enterprises in Blitar City continue to encounter challenges in marketing. Globalization and digitalization necessitate that MSMEs compete effectively in the virtual marketplace. This service aims to enhance the literacy of MSME participants in Blitar City regarding the implementation of the SOSTAC approach to enable them to compete globally in marketing. The employed strategy is Participatory Rural Appraisal (PRA) to foster active community engagement among MSME stakeholders, with universities serving as facilitators. It was observed that MSME participants, in general, remain unfamiliar with the Digital Platform. The rise in literacy concerning SOSTAC motivates MSME stakeholders to develop marketing strategies and thoroughly investigate the functionalities of the Digital Platform, hence enhancing the involvement of MSME online retailers in Blitar City.
The Influence Of Executive’s Characteristics And Financial Distress On Tax Avoidance With Litigation Risk As A Moderating Variable Dien Shahani, Kamila; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.210

Abstract

This study aims to examine the influence of executive’s characteristics and financial distress on tax avoidance, with litigation risk as a moderating variable. Using a purposive sampling technique, 25 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 were selected as samples. The data were analyzed using panel data regression with the Common Effect Model (CEM) in EViews 12 Student Lite. The results show that executive’s characteristics significantly affect tax avoidance and that litigation risk weakens the influence of executive’s characteristics on tax avoidance. Meanwhile, financial distress has no significant effect on tax avoidance, and litigation risk does not moderate the relationship between financial distress and tax avoidance.
Detection Of Tax Avoidance Indications Using The Fraud Diamond Theory On Multinational Companies In Indonesia Chumairo, 'Afiifatul; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The phenomenon of fraud often occurs lately. Fraud can also occur in the context of taxation. Tax avoidance that is initially legal can lead to fraud if it violates the law and harms other parties. This study aims to examine the effect of Fraud Diamond Theory indicators on factors indicating tax avoidance. Using a purposive sampling technique, 39 multinational companies listed on the Indonesia Stock Exchange during the 2021-2023 period were selected as the samples. A set of panel data acquired from these companies were analyzed using the Common Effect Model (CEM) in EViews 12. The results indicate that pressure, opportunity, and rationalization individually do not affect the detection of tax avoidance indications, whereas capability has a partial positive effect. Furthermore, the four indicators of the Fraud Diamond Theory collectively influence the detection of tax avoidance indications. The theoretical implications of this study indicate that fraud theory can also be used in the context of taxation. Taxpayers need to be more observant in managing their tax management so as not to enter the illegal realm. Tax authorities also need to more strictly monitor tax avoidance schemes usually carried out by taxpayers.
Tax Compliance and Tax Incentives during a Pandemic (Covid-19): Evidence from MSMEs in Indonesia Subandi, Hendi; Tjaraka, Heru
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18945

Abstract

The COVID-19 pandemic has significantly impacted Micro, Small, and Medium-sized Enterprises (MSMEs) by causing reduced demand, supply chain disruptions, cash flow issues, and digitalization challenges. To alleviate these challenges, governments have implemented tax incentives and relief measures. This study examines the factors influencing MSME taxpayer compliance with tax incentives during the COVID-19 pandemic. This study uses a quantitative approach with 167 respondents as MSME taxpayers in East Java, Indonesia. This study uses the SEM-PLS approach. Based on the Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT), this study's results indicate a positive influence between attitude, subjective norm, Perceived Behavioral Control, and Self-efficacy on behavioral intention to tax compliance. It can be concluded that there is a positive relationship between behavioral intention to comply with taxes and tax compliance, which is moderated by tax incentives. This means that individuals who have a stronger intention to comply with taxes are more likely to actually comply, and this effect can be further strengthened by the provision of tax incentives.
MSMEs’ Perspective on Tax Compliance in Malang City: Trust and Power Dynamics Compliance Toward Smart Governance Subandi, Hendi; Rahmanti, Virginia Nur; Reyhanmulky, Muhammad
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.26323

Abstract

This study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance. A qualitative approach was applied using a phenomenological method within an interpretive paradigm. Data were collected through in-depth interviews with MSME taxpayers and triangulated with perspectives from tax officers at the local tax office (KPP Pratama). The findings reveal that enforced compliance is effective only when supported by strong digital systems and consistent monitoring, while voluntary compliance depends heavily on the professionalism, integrity, and transparency of tax authorities in providing services. Digital innovations, particularly the implementation of the CoreTax system, are perceived as both strengthening government authority and building taxpayer trust, thereby positioning Smart Governance as a key enabler for balanced compliance strategies. This research contributes a novel perspective by qualitatively integrating MSME experiences into the eSSF framework, highlighting how trust and power interact within a digital governance context. The insights are useful for policymakers and the Directorate General of Taxes in designing reforms that strengthen MSME tax compliance and enhance the implementation of Smart Governance in Indonesia.
Co-Authors A Muhamad Jazuli, A Muhamad Acintya, Sannidya Tara Adri Putra Nugraha Agoes Soeprijanto, Agoes Aisyah, Diana Anggara, Winny Kezia Auliaulhaq, Tsarsia Adriana Choirul Huda Chumairo, 'Afiifatul Dien Shahani, Kamila Fatmawati, Dian Surya Ayu Heru Tjaraka Jamroni, Mofit Khusna, Khikmatul Kogoya, Merlin Angelin Rosalina Mentari, Theresia Misbakhul Munir Noval Adib Reyhanmulky, Muhammad Rifani, Labibah Ayudita Salsabila, Izzah Supriyadi Supriyadi Virginia Nur Rahmanti Wardani, Naza Adenisa Firdausi Alifia Putri Yulianti, Yessica Silva