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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JAE (Jurnal Akuntansi dan Ekonomi) Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Mattawang: Jurnal Pengabdian Masyarakat KARYA: Jurnal Pengabdian Kepada Masyarakat JCOMENT (Journal of Community Empowerment) Journal of Accounting and Finance Management (JAFM) Jurnal Multidisiplin Sahombu JAATB Jurnal Ilmiah Multidisiplin Indonesia Advances In Social Humanities Research Journal of Economic Development and Village Building Jurnal Pengabdian Masyarakat SENMEA Panggung Kebaikan : Jurnal Pengabdian Sosial
Airawaty, Diana
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PENERAPAN DIGITAL MARKETING DALAM MENINGKATKAN EFEKTIVITAS PEMASARAN UMKM RUMAH JAMU ARGOMULYO Nainggolan, Ananda Fitri Salsabillah; Airawaty, Diana
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Penelitian ini bertujuan untuk mengkaji penerapan digital marketing dalam meningkatkan efektivitas pemasaran Usaha Mikro Kecil dan Menengah (UMKM) Rumah Jamu Argomulyo di Yogyakarta. Dalam era digitalisasi, UMKM dituntut untuk beradaptasi dengan perubahan perilaku konsumen yang kini lebih cenderung menggunakan platform digital. Rumah Jamu Argomulyo menghadapi kendala dalam pemasaran tradisional dan upaya online sebelumnya yang terbatas pada lingkaran terdekat saja. Melalui kegiatan pengabdian masyarakat, penulis memberikan pelatihan penggunaan media sosial dan marketplace seperti Shopee serta pembuatan brosur di aplikasi Canva. Kegiatan ini dilakukan dalam beberapa sesi yang mencakup wawancara untuk mengidentifikasi kendala, pelatihan pembuatan brosur, dan pendampingan pemasaran online. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman pelaku UMKM dalam menggunakan alat digital untuk memasarkan produk mereka. Dengan demikian, penerapan digital marketing terbukti efektif dalam membantu UMKM memperluas pangsa pasar dan menarik minat konsumen yang lebih luas. Kata kunci: UMKM, Digital Marketing, Media Sosial
Mengubah Sampah Rumah Tangga Menjadi Pupuk Organik: Peran Universitas Mercu Buana Yogyakarta Dalam Sustainability Airawaty, Diana; As'ari, Hasim; Pabulo, Azfa; Waworuntu, Sandra; Alexander, Rachal
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Sampah rumah tangga merupakan masalah lingkungan yang terus meningkat di banyak wilayah di Indonesia termasuk Yogykarta. Pertumbuhan populasi dan gaya hidup modern telah menyebabkan peningkatan produksi sampah, yang pada gilirannya menimbulkan berbagai dampak negatif bagi lingkungan dan kesehatan manusia di saat lahan pembuangan sampah semakin berkurang. Salah satu upaya yang dapat dilakukan untuk mengatasi masalah ini adalah dengan mengubah paradigma penanganan sampah menjadi sesuatu yang memiliki nilai ekonomi, seperti memanfaatkannya sebagai bahan baku untuk produksi pupuk organik padat yang berdaya jual. Pengolahan sampah rumah tangga secara konvensional sering kali melibatkan pembuangan ke tempat pembuangan akhir (TPA) yang akhirnya menyebabkan pencemaran lingkungan dan pemanfaatan lahan yang besar. Namun, jika sampah rumah tangga dapat diolah menjadi pupuk organik padat, tidak hanya akan mengurangi jumlah sampah yang masuk ke TPA, tetapi juga akan memberikan manfaat tambahan dalam bentuk pupuk organik yang sangat dibutuhkan oleh lingkungan kita sendiri. Hal ini adalah upaya yang dapat kita lakukan agar dapat berperan dalam isue yang hangat saat ini yaitu sustainability. Keberlanjutan bagi lingkungan kita untuk masa depan yang tertata bagi anak cucu dan generasi mendatang agar tidak diwarisi oleh sampah yang baru akan terurai ratusan tahun kemudian.
Transformasi Digital Sistem Pembayaran UMKM melalui QRIS di Kawasan Wisata Makam Raja-Raja Imogiri Yogyakarta Junga, Jihaan Nabiilah; Airawaty, Diana
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 4 (2025): November: Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i4.2510

Abstract

The digital transformation of payment systems has become essential for micro, small, and medium enterprises (MSMEs) to improve transaction efficiency and expand market accessibility. This community service program was conducted to introduce and implement the use of QRIS through the Dana Bisnis application for four MSMEs located in the Makam Raja-Raja Imogiri tourism area Yogyakarta : Warung Wahyu, Warmindo Babe, Warung Pecel Bu Yani, and Warung Pecel Bu Elti. Initially, all MSMEs relied solely on cash transactions, leading to difficulties in financial recording and limited access to digital financial services. The program consisted of several stages, including on-site surveys, problem identification, explanation of digital payment benefits, training on QRIS registration and usage, and continuous assistance during the transition process. The results indicate a significant improvement in MSMEs’ understanding of digital payment systems and a gradual shift towards non-cash transactions. Evaluation findings show that approximately 60% of daily transactions were conducted via QRIS, and business owners reported benefits such as simplified bookkeeping, faster payment processing, and enhanced transaction security. This program demonstrates that QRIS-based digital payment systems can be effectively implemented in traditional MSMEs through proper mentoring and hands-on guidance. The initiative also plays a strategic role in promoting financial inclusion and strengthening MSME competitiveness in tourism areas. Continued efforts remain necessary, particularly in enhancing digital literacy and expanding access to supporting technology to ensure equitable adoption of digital payment systems.
Analysis of Inventory Calculation Between the Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia: Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia Pardede, Winda Natalia; Andini, Lembah Dewi; Airawaty, Diana
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.695

Abstract

At company PT. Ohtomi, there is a discrepancy between theory and practice in the application of inventory control methods. Theoretically, the Just In Time (JIT) method should be able to reduce storage costs since the company does not need to maintain large stock. However, field data shows that inventory costs under the JIT method are actually higher compared to the Economic Order Quantity (EOQ) method.
Can AI (Artificial Intelligence) Replace the Role of Accountants? Wafa, Zaenal; Airawaty, Diana; As'ari, Hasim
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 11 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) , 2025
Publisher : Sean Institute

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Abstract

With an emphasis on information system quality, information quality, and self-efficacy, this study investigates how accounting professionals and students perceive the function and effects of artificial intelligence (AI) in the accounting field. Data was gathered using a combination of methods, including questionnaires and in-depth interviews with a range of stakeholders, such as banking analysts, financial managers, and auditors. Multiple regression analysis shows that system and information quality have a significant impact on user satisfaction while self-efficacy does not.  User satisfaction is the primary factor influencing the use of AI.  Qualitatively, AI is believed to be useful for routine tasks, but its application to challenging decisions is restricted, and it faces challenges pertaining to technical, financial, and human resource readiness.  These results highlight the significance of human-AI cooperation, efficient training methods, and the moral application of digital transformation in accounting.
KEPATUHAN WAJIB PAJAK UMKM : PERAN SOSIALISASI PERPAJAKAN, KEPERCAYAAN KEPADA PEMERINTAH, DAN KESADARAN WAJIB PAJAK DI DESA SRIHARJO BANTUL Nabiilah Junga, Jihaan; Airawaty, Diana
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18941

Abstract

This study was conducted to determine and analyze the compliance of MSME taxpayers with the role of tax socialization, trust in the government, and taxpayer awareness in Sriharjo Village, Bantul. The population of this study was all taxpayers who have MSME businesses located in Sriharjo Village, Bantul Regency, Special Region of Yogyakarta. The data analysis technique used SPSS. The results of the study showed that tax socialization had no significant effect on MSME taxpayer compliance in Sriharjo Village. Trust in the government had no significant effect on MSME taxpayer compliance. Taxpayer awareness had a positive and significant effect on MSME taxpayer compliance. Overall, the three independent variables, namely tax socialization, trust in the government, and taxpayer awareness, were proven to have a simultaneous effect on MSME taxpayer compliance in Sriharjo Village. This emphasizes the importance of synergy between government efforts and individual awareness in creating an effective tax system.
PENGARUH TRANSFER PRICING, PERENCANAAN PAJAK, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MULTINASIONAL SUBSEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022 – 2024: PENGARUH TRANSFER PRICING, PERENCANAAN PAJAK, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MULTINASIONAL SUBSEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022 – 2024 Stevi Yoma Onayangga, Stefhani; Airawaty, Diana
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.19051

Abstract

This study was conducted to determine the effect of transfer pricing, tax planning, and capital intensity on tax avoidance in multinational mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population and sample were determined using purposive sampling. The data analysis technique used SPSS. Based on the data output, the research results show that transfer pricing has a significant effect on tax avoidance in multinational mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Tax planning does not have a significant effect on tax avoidance in multinational mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Furthermore, capital intensity has a significant effect on tax avoidance in multinational mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period.
DAMPAK KUALITAS PELAYANAN PAJAK, PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Bunga Andarista, Juliedt; Airawaty, Diana
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19084

Abstract

This study was conducted to determine the effect of tax service quality, tax understanding, and tax sanctions on MSME taxpayer compliance in Slahung District, Ponorogo for the 2021-2024 period. The population in this study were all MSME taxpayers in Slahung District, Ponorogo Regency, East Java. The analysis tool used was SPSS. SPSS output shows that tax service quality has a coefficient value of 0.111 with a significance value of 0.304, so this variable does not have a significant effect on MSME taxpayer compliance. The Effect of Tax Understanding (X2) on MSME Taxpayer Compliance (Y), the tax understanding variable shows a coefficient value of 0.324 with a significance value of 0.005, so it can be concluded that tax understanding has a significant and positive effect on taxpayer compliance. This finding also indicates that tax literacy remains a key factor driving MSME compliance. The Effect of Tax Sanctions (X3) on MSME Taxpayer Compliance (Y), based on a t-test, tax sanctions obtained a coefficient of 0.049 with a significance value of 0.667, thus having no significant effect on MSME taxpayer compliance. This condition indicates that existing sanctions have not provided a strong enough deterrent effect for taxpayers, or their implementation is not directly felt by some MSME actors.
PENGARUH PERSEPSI KEADILAN PAJAK, KEWAJIBAN MORAL, DAN KEPERCAYAAN KEPADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK UMKM Sastianing Maharani, Tiara; Airawaty, Diana
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19112

Abstract

This study aims to determine the influence and analysis of perceptions of tax fairness, moral obligation, and trust in the government on MSME taxpayer compliance. This study uses quantitative research. The population in this study is all MSME actors who have a Taxpayer Identification Number (NPWP) in Sedayu sub-district in 2024. The analysis technique uses SPSS. The results of the study are obtained t-values ​​for perceptions of tax fairness of 3.628 > 2.001 and a significance value of 0.001 < 0.05. It can be concluded that perceptions of tax fairness have a positive effect on MSME taxpayer compliance. Therefore, the first hypothesis (H1) is accepted. Based on the results of the hypothesis test, the t-value for moral obligation is 1.850 < 2.001 and a significance value of 0.069 > 0.05. It can be concluded that moral obligation does not affect MSME taxpayer compliance. Therefore, the second hypothesis (H2) is rejected. And, based on the results of the hypothesis test, the calculated t-value for moral obligation was -1.141 < 2.001 and a significance value of 0.259 > 0.05. It can be concluded that trust in the government has no effect on MSME taxpayer compliance. Therefore, the third hypothesis (H3) is rejected.
ANALISIS PENGARUH BEBAN PAJAK, PROFITABILITAS, DAN NILAI TUKAR MATA UANG TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEKTOR CONSUMER NON CYILICALS SUB SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Rohmani, Rani Titi; Airawaty, Diana
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19114

Abstract

This study was conducted to analyze and analyze the effect of tax burden, profitability, and currency exchange rates on transfer pricing in consumer non-chemical companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study population consisted of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The data analysis technique used SPSS. The SPSS output shows that tax burden has no effect on transfer pricing. This result indicates that H1 is rejected. Profitability has a negative effect on transfer pricing. This result indicates that H2 is accepted. Currency exchange rates have a positive effect on transfer pricing. This result indicates that H3 is accepted.
Co-Authors Alexander, Rachal Andini, Lembah Dewi As’ari, Hasim Badrus Zaman Bunga Andarista, Juliedt Handayani Tri Wijayanti Handayani, Sri Junga, Jihaan Nabiilah Lussy, Michi Martinus Budiantara, Martinus Matopani, Shoby Muhammad Arifudin, Muhammad Nabiilah Junga, Jihaan Nainggolan, Ananda Fitri Salsabillah Ohoiwirin, Fransisco Aldrin Paba Folo, Yohana Elisa Pabulo, Azfa Paramitalaksmi, Ratri Pardede, Winda Natalia Putra, Satria Pinayungan Nugroho Ristya Handani, Ranisa Rochmad Bayu Utomo Rohmani, Rani Titi Sastianing Maharani, Tiara Stevi Yoma Onayangga, Stefhani Suhendra, David Xavier Timotius Wafa, Zaenal Waworuntu, Sandra