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All Journal Jurnal Manajemen dan Organisasi JURNAL ILMU MANAJEMEN DAN BISNIS TIJAB (The International Journal of Applied Business) The International Journal of Business Review (The Jobs Review) Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Akademi Akuntansi (JAA) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Dinamika Sosial Ekonomi
Wahyu Firmandani
Airlangga University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Public Health Social Sciences Other

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Kendala Manajemen Risiko Teknologi Informasi Pada Kasus Skimming ATM Bank X Firmandani, Wahyu; Malik, M.
JURNAL ILMU MANAJEMEN DAN BISNIS Vol 10, No 1 (2019): Jurnal Ilmu Manajemen dan Bisnis. Maret 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v10i1.16134

Abstract

Abtract. The purpose of this study is to analyze the IT risk management constraints resulting in the appearance of Bank X ATM ATMs to anticipate similar events. The research method used in this study is qualitative with case study approach to deeply explore the constraints faced by Bank X in accordance with best practice RiskIT Framerowk by considering the three domains namely Risk Governance, Risk Evaluation, and Risk Response. The conclusions of this study are that Bank X has implemented IT risk management in accordance with the RIskTI Framework but there are still some weaknesses in governance processes, evaluation processes and the response processes, that are the MR Functional hierarchy and culture risk awareness, alignment of enterprise risk evaluation processes with risk based on audit processes, and constraints on the magnetic strip card migration process.Keywords. ATM (Authomatic Teller Machine), RiskIT Framework, Risk Management Constraints. Abstrak. Tujuan penelitian ini adalah menganalisis kendala manajemen risiko TI yang mengakibatkan munculnya kasus skimming ATM Bank X untuk mengantisipasi kejadian serupa tidak terjadi lagi. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus untuk menggali secara mendalam kendala yang dihadapi Bank X sesuai dengan best practice RiskIT Framerowk dengan mempertimbangkan ketiga domain yakni Risk Governance, Risk Evaluation, and Risk Response. Kesimpulan dari penelitian ini adalah Bank X telah menerapkan manajemen risiko TI sesuai dengan RIskTI Framework namun masih terdapat beberapa kelemahan pada proses tata kelola, pemanfaatan perangkat manajemen risiko operasional dan tindaklanjut (respon) atas kasus skimming ATM Bank X, yakni pada hierarki Fungsi MR dan budaya risk awareness, keselarasan proses evaluasi risiko perusahaan dengan risk based pada proses audit, dan kendala pada proses migrasi kartu magnetic strip. Kata Kunci: ATM (Authomatic Teller Machine), Framework RiskIT, Kendala Manajemen Risiko.
Analysis of Indonesian Consumer Online Shopping Behavior During the Covid-19 Pandemic: A Shopee Case Study Firmandani, Wahyu; Sya’bania, Anisa Fitri; Abdani, Fadlil; Madani, Eltin
The International Journal of Business Review (The Jobs Review) Vol 4, No 2 (2021): The International Journal of Business Review. December 2021
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v4i2.40524

Abstract

Covid-19 affects and changes almost all aspects of life. Change is not only for awareness to have a healthy lifestyle but also people's preferences in doing online shopping. Many indicators influence changes in society in making decisions, especially in making online purchases. Because of this, in this research the needs of people with changing preferences after Covid-19, Shopee as one of the giant e-commerce in Indonesia must also adapt to existing conditions. This research was conducted using a descriptive method based on the results of a questionnaire to several samples witk purposive sampling of Indonesian society in metropolitan cities to obtain the findings and expected results of this study. Apart from using primary data, this research is also supported by reliable secondary data. The results of this study are to determine changes in people's preferences for online shopping after the Covid-19 pandemic. The research is limited to a sample of Indonesian people and Shopee as e-commerce platform. This research is expected to help Shopee, other e-commerce and other online seller to understand changes in customer demand and perception during Covid-19 to increase their sales and lead to customer satisfaction.Keyword: Covid19, Perception, Online Shopping.
DIGITALIZATION OF MSMEs: IMPLEMENTATION OF PRODUCT DETAIL PAGES AND DIGITAL FINANCIAL MANAGEMENT ON MSMEs IN BOJONEGORO Riska Nur Rosyidiana; Rizka Miladiah Ervianty; Wahyu Firmandani; Marta Linduwati; Cantika Caesar Margaretha
Jurnal Layanan Masyarakat Vol. 7 No. 1 (2023): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jlm.v7i1.2023.1-12

Abstract

These recent years Small and Medium Enterprises (MSMEs) undergo a digital transformation in expanding their market reach. Digitalization is applied to all operational activities so that this can be achieved. Digitalization was also carried out by the members of the East Java IKM Forum (FIJ) Bojonegoro Branch. This community service activity, in the form of training and mentoring, aims to expand sales channels through digital marketing and improve business financial management. The number of participants in this community service activity is 25 business actors who are members of FIJ Bojonegoro Branch. Digital marketing optimization is carried out through the implementation of Product Detail Pages. Detailed product information helps business owners to display their products optimally through marketplace applications. In addition, an understanding of financial performance through the preparation of profit and loss statements helps business actors to easily manage working capital so that businesses develop a success. The training activities were delivered in the form of lectures and focus group discussions methods. Meanwhile, mentoring activities are carried out through optimizing product display and preparing financial reports practices. Data were obtained through pre and post-test, question and answer session, and questionnaire survey. The results of the activity show that there was an increase in the skills and knowledge of participants in the field of digital marketing and financial management.
Activity-Based Costing Implementation for Capturing the Complexity of Manufacturing Process: The Case of CV XYZ Firmandani, Wahyu; Arizendy Dewi Fortuna; Mochammad Nurul
TIJAB (The International Journal of Applied Business) Vol. 8 No. 1 (2024): APRIL 2024
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v8.I1.2024.47402

Abstract

Background: In manufacturing companies, determining the cost of goods manufactured is more complex than in service and trading companies, considering that the production cost structure consists of direct raw material costs, direct labor costs, and factory overhead. In identifying the imposition of three components of production costs, the most difficult component to trace is factory overhead because, in determining factory overhead, various approaches and assumptions must be chosen as cost drivers, so it needs the right approach and assumptions for CV XYZ to achieve company performance. Objective: This study seeks to analyze the intricacies of factory overhead calculations under activity-based costing in comparison to the traditional plantwide rate approach used by CV XYZ, which utilizes production units as cost drivers. Method: The method used in this research is a case study on CV XYZ with interviews and documentation as data collection techniques. Interviews were conducted with accounting staff and heads of accounting departments through unstructured interviews. Documentation is carried out based on 2020 financial information. Results: The results of the analysis explain that the calculation of factory overhead applied, production costs, cost of goods manufactured (COGM), and cost of goods sold (COGS) calculated using the plantwide rate approach (production units as cost drivers) shows undercosts when compared to the activity-based costing system, so that the recognized profit is greater than it should be. The implications of undercosts cause information on the income statement to be unreliable, considering that the company has a variety of products and activities related to the production process Conclusion: The activity-based costing system uses more than one cost driver; thus, the activity-based costing system is a more accurate method to be applied by CV XYZ, which has product diversification. Keywords: Factory overhead applied, plantwide rate, activity-based costing system, profit and loss.
Tax Avoidance and Firm Performance: Empirical Evidence of Benefits and Risks of Company Tax Planning Prinintha Nanda Soemarsono; Bani Alkausar; Wahyu Firmandani; Yanuar Nugroho; Heru Tjaraka
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.34574

Abstract

Purpose: This study provides empirical evidence on how a company's efforts to avoid paying taxes through its tax planning strategy affect its performance. Methodology/approach: This study is explanatory research and uses samples of the companies listed in the Indonesia Stock Exchange (IDX) during the period 2015 to 2022 using a purposive sampling method. The analytical method used is the regression equation. Findings: The findings suggest that company carries out tax avoidance to streamline corporate tax payments to improve the company's financial performance. The company's actions in tax avoidance efforts have been proven to provide additional benefits for the company through the addition of cash flow. Practical and Theoretical contribution/Originality: This research contributes to theory and practice. First, this study provides empirical evidence of the agency theory regarding the efforts of company managers to meet investors' expectations through corporate tax planning strategies to maximize company’s financial performance. Second, this study guides companies in their efforts to implement tax planning, which positively impacts company performance by increasing company profits. Research Limitation: For further research, external factors that affect the company's financial performance can be added, such as political connections.
Studi Kasus : Upaya Penyelesaian Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Atas Kelalaian Penerbitan Faktur Pajak Pertambahan Nilai (PPN) Pertiwi, Ajeng Rachma; Andini, Amelia Pratista; Pangesti, Nitami Galih; Firmandani , Wahyu
Jurnal Manajemen dan Organisasi Vol. 15 No. 3 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

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

Abstract

PT M is a developer engaged in property and has been confirmed as a Taxable Entrepreneur (PKP) in 2017. In 2023 PT M received a Request for Explanation of Data and/or Information (SP2DK) from the Tax Service Office (KPP) for indications that tax invoices for the period January - December 2020 had not been reported. This research aims to find out the causes and procedures for resolving the SP2DK obtained by PT M. The method used in this research is a case study with document archive techniques and interviews. This research in testing the validity of qualitative data processing uses the data triangulation method. From the results of this study, it is known that the cause of the issuance of SP2DK is because PT M has not reported tax invoices in the Tax Return (SPT) for the Value Added Tax (VAT) period that has been approved in the e-invoice application. PT M argued that there were concerns about the deadline for uploading tax invoices after the issuance of Director General of Taxes Regulation Number PER 03/PJ/2022. On December 18, 2023, PT M responded to SP2DK in writing to KPP. The resolution of the problem is that PT M has corrected the VAT periodic tax return for unreported tax invoices with a nominal result of underpayment for the January - December 2020 period of Rp 240,776,389.
Evaluation of Inventory Accounting Information Systems Using Pieces Method: A Study on SIMEDi’s Application Sauri, Sofyan; Firmandani, Wahyu; Suteja, Diana; Puspitasari, Leny; Putri, Tesa Eranti; Eriani, Izmi Dwira
Jurnal Manajemen dan Organisasi Vol. 15 No. 4 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v15i4.60622

Abstract

This study aims to evaluate the SIMEDi inventory accounting information system in Perumda Perkebunan Kahyangan Jember. The method used in this study is a case study with a PIECES analysis approach. Data collection techniques were carried out by conducting interviews with the board of directors and staff who have access to SIMEDi. The PIECES approach involves six evaluation variables, namely performance, information, economic, control and security, efficiency and service. The results of the evaluation showed that SIMEDi meets the six PIECES variables, namely: all SIMEDi features have been running well (performance variables), the information produced by SIMEDi has met reliable input process output (information variables), the benefits generated from the implementation of SIMEDi are greater than the costs incurred (economic variables), SIMEDi has provided adequate system control to maintain the reliability of the information produced (control and security variables), SIMEDI makes inventory management at Perumda Kahyangan more efficient (efficiency variables), and SIMEDi is very user friendly and easy to operate (service variables). The SIMEDi Inventory Accounting Information System provides convenience and reliability for Perumda Perkebunan Kahyangan in managing inventory, especially for making appropriate and accurate decisions.
Digital financial literacy: Leveraging QR code technology for effective cash flow management in MSMEs Rosyidiana, Riska Nur; Nurul, Mochammad; Firmandani, Wahyu; Kurniawan, Shafi Wijdan
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 10 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v10i1.14475

Abstract

Effective management of cash flow is an essential element in sustaining and expanding Micro, Small, and Medium Enterprises (MSMEs). Inadequate financial recording and minimal digital financial literacy contribute to the challenges faced by many MSMEs in Indonesia in managing their cash flow. This program explores the capacity of QR Code technology, specifically the Quick Response Code Indonesian Standard (QRIS), to improve the management of cash flow in MSMEs. The objective of the study was to adopt QRIS as a digital payment system in order to enhance cash flow efficiency. A training and mentorship program was carried out for 30 MSMEs associated with the East Java IKM Forum. The program followed a five-stage approach, which included planning, execution, evaluation, feedback, and sustainability program. The findings demonstrate a notable enhancement in the digital financial literacy of the participants after the session. The integration of QRIS into the daily operations of MSMEs facilitated more efficient cash flow management and expanded consumer outreach. The implementation of QRIS technology shown its efficacy in enabling financial monitoring and broadening commercial prospects for MSMEs.
ACHIEVING INCLUSIVE FINANCE THROUGH TRAINING AND ASSISTANCE ON FINANCIAL MANAGEMENT AND REPORTING: MEWUJUDKAN KEUANGAN INKLUSIF MELALUI PELATIHAN DAN PENDAMPINGAN PENGELOLAAN DAN PELAPORAN KEUANGAN Firmandani, Wahyu; Eriani, Izmi Dwira; Sophia, Elsha; Nugroho, Kansa Imeliana Putri; Larasati, Galuh Ayu; Sulthani, Alif Iqbal
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 7 No. 1 (2025): JUNE 2025
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V7.I1.2025.89-96

Abstract

Background: In the face of intense global competition, micro, small, and medium enterprises (MSMEs) must be able to compete and expand their businesses internationally. One crucial step in addressing these challenges is acquiring adequate knowledge to manage finances and maintain accurate financial records. Objective: This community service project aims to enhance the financial management and reporting knowledge and skills of MSMEs in Gresik Regency. Method: The program was conducted through three main stages: planning, implementation, and evaluation. The planning stage involved needs assessment and regular coordination with partners. The implementation stage consisted of lectures, case discussions, Q&A sessions, and hands-on assistance in using the SIAPIK financial reporting application. The evaluation stage involved pre-tests, post-tests, and discussion-based assessments. Results: The MSMEs participants demonstrated improved knowledge in financial management, including planning, recording, reporting, and financial control, as reflected by an increase in average test scores from 63 (pre-test) to 91 (post-test). Furthermore, with guidance on using the SIAPIK application, the participants were able to prepare digital financial statements. Conclusion: Training and assistance in financial management and reporting had a significant impact on promoting inclusive finance among MSMEs.
Enhancing Agricultural Industry's Performance Through Web-Based Inventory Accounting Information System Development Firmandani, Wahyu; Eriani, Izmi Dwira; Putri, Tesa Eranti; Sauri, Sofyan; Puspitasari, Leny
Jurnal Dinamika Sosial Ekonomi Vol. 25 No. 2 (2024): Jurnal Dinamika Sosial Ekonomi
Publisher : Agribusiness Department, Faculty of Agriculture, UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/jdse.v25i2.13834

Abstract

Perumda Perkebunan Kahyangan, which is one of the industries in the plantation sector, is experiencing difficulties in managing plantation commodity inventory, this is because recording is still done manually. The research aims to develop a webbased inventory accounting information system called SIMEDi which is in accordance with the needs of Perumda Perkebunan Kahyangan. The method used in this research is a case study faced by Perumda Perkebunan Kahyangan regarding inventory management which is still done manually, which has an impact on company performance. Meanwhile, the method used to develop web-based SIMEDi applications is the agile method, which allows the development process to be carried out simultaneously to produce quality applications that suit user needs through the stages of planning, analysis, design, implementation, testing, deploy and maintenance. This research produces a SIMEDi inventory accounting information system that has functions and features that accommodate adequate inventory management for companies including plantation and warehouse stock initiation transactions, harvest, internal procurement, external procurement, production, sales, plantation and warehouse stock adjustments and price input. acquisition. This application also helps top management not only know the amount of inventory held at each plantation and warehouse location, but also the profits and costs of each inventory sold. The SIMEDi application provides data and information support that is precise, accurate and can be accessed in real time via the website, so that companies are able to meet market needs well.
Co-Authors Ajeng Rachma Pertiwi, Ajeng Rachma Andini, Amelia Pratista Anisa Fitri Sya'bania Ardelia, Belva Abidah Arizendy Dewi Fortuna Bani Alkausar Cantika Caesar Margaretha Damayanti, Aurellia Nydia Diana Suteja Elsha Sophia Eriani, Izmi Dwira Ervianty, Rizka Miladiah Fadlil Abdani Firdah, Diana Aulia Heru Tjaraka Kurniawan, Shafi Wijdan Larasati, Galuh Ayu Madani, Eltin Malik, M. Marta Linduwati Nugroho, Kansa Imeliana Putri Nurul, Mochammad Pangesti, Nitami Galih Puspitasari, Leny Rizka Miladiah Ervianty Rosyidiana, Riska Nur Soemarsono, Prinintha Nanda Sofyan Sauri, Sofyan Sulthani, Alif Iqbal Tesa Eranti Putri Yahya, Adrian Yanuar Nugroho