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All Journal JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) Bima Abdi: Jurnal Pengabdian Masyarakat SENTRI: Jurnal Riset Ilmiah Applied Research in Science and Technology Technology and Society Perspectives (TACIT) International Journal of Accounting Innovation
Abidin, Khoirul
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PENGETAHUAN PAJAK, SANKSI PAJAK, MODERNISASI SISTEM, KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM SELAMA PANDEMI COVID-19 Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.493 KB) | DOI: 10.32670/fairvalue.v4i1.516

Abstract

This study aims to examine the effect of tax knowledge, tax sanctions, systemmodernization, financial conditions on UMKME taxpayers during the Covid-19pandemic. Data were obtained by distributing questionnaires to UMKM actorsin Jambangan sub-district, Surabaya, East Java, as many as 80 which could beprocessed. The analysis technique is carried out by using validity tests,reliability tests, classical assumption tests and multiple regression tests. Theresults show that tax knowledge does not affect taxpayer compliance, insteadtax sanctions, system modernization, financial conditions that affect UMKMtaxpayer compliance during the Covid 19 pandemic
Strategies for Improving the MSME Economy through the Implementation of Technology-Based Business Management Sulaeman, Moh. Muklis; Parwati, Anjelina Sindy; Saputra, M. Sholla Alfatih; Pinatih, Ririn; Abidin, Khoirul
Technology and Society Perspectives (TACIT) Vol 2 No 2 (2024): July 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/tacit.v2i2.193

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy. They significantly contribute to the Gross Domestic Product (GDP) and provide employment opportunities for a large portion of the workforce in the country. Despite their pivotal role, MSMEs often face various challenges such as limited access to capital, technology, and broader markets. These obstacles hinder their growth and competitiveness both nationally and globally. This research aims to identify effective strategies to enhance the economic growth of MSMEs through the implementation of technology-based business management. The method employed in this study is a literature review using a qualitative approach and descriptive analysis. Data sourced from articles indexed in Google Scholar between 2010 and 2024. The study findings indicate that enhancing the economic viability of MSMEs through technology-based business management is a crucial strategic step in navigating the increasingly competitive global market. MSMEs play a vital role in Indonesia's economy as primary contributors to job creation and inclusive economic growth.
Pendampingan Penyusunan Rencana Kerja Pembangunan Desa (RKPDesa) di Desa Setro, Kecamatan Menganti, Kabupaten Gresik Hendrawati, Erna; Pramudianti, Mira; Abidin, Khoirul
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 5, No 2 (2021)
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2021.v5i2.1885

Abstract

Tahapan awal pengelolaan keuangan desa adalah tahap perencanaan, penganggaran, penatausahaan, pelaporan, pertanggungjawaban. Perencanaan pembangunan untuk satu tahun ke depan disusun dalam dokumen Rencana Kerja Pembangunan Desa (RKPDesa). Setiap desa wajib menyusun RKPDesa sebagai bentuk perencanaan pembangunan yang akan dilakukan dan sebagai dasar penyusunan Anggaran Pendapatan dan Belanja Desa (APBDesa). Begitu pentingnya dokumen RKPDesa dan aktivitas itu dilakukan setiap tahun, maka perlu pemahaman dan pengetahuan bagaimana tahapan penyusunan RKPDesa sesuai aturan pemerintah bagi pihak-pihak yang terlibat. Artikel ini memaparkan kegiatan pengabdian masyarakat yang dilakukan dengan memberikan penyuluhan dan pendampingan penyusunan RKPDesa kepada perangkat desa, Badan Perwakilan Desa (BPD), tokoh masyarakat di Desa Setro, Kecamatan Menganti.
The Effect of Coal and Biomass on the Generation of Fly Ash and Bottom Ash at the Coal-Fired Power Plant Asam Asam Unit 1-4, South Kalimantan Abidin, Khoirul; Chaerul, Mochammad
Applied Research in Science and Technology Vol. 5 No. 1 (2025): Applied Research in Science and Technology
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/areste.v5i1.78

Abstract

Background: One of the main environmental challenges in Coal-Fired Power Plant (CFPP) operations is the large amount of Fly Ash and Bottom Ash (FABA) produced, which creates significant waste management issues. Reducing FABA production through biomass co-firing has become a potential solution, yet its effectiveness in actual operations remains underexplored. Asam Asam Power Plant Unit 1–4, with a capacity of 4 × 65 MW in South Kalimantan, is one of the power plants that utilize sawdust biomass in its operations.Aims: This study aims to analyze the effect of coal and biomass consumption on FABA generation during 2022, 2023, and 2024.Methods: The method employed is multiple linear regression using Minitab version 21.4.1 software, with coal consumption (X1) and biomass consumption (X2) as independent variables and FABA generation (Y) as the dependent variable.Result: The results show that coal consumption has a positive relationship with FABA generation, while biomass consumption shows a negative relationship. ANOVA test results indicate that only coal consumption significantly affects FABA generation. A notable decrease in FABA production in 2024 signifies an increase in biomass utilization in the fuel mixture, highlighting its potential in reducing solid waste generation from CFPP operations. A simulation involving three biomass-coal blending scenarios demonstrated that incorporating 20% biomass into the fuel mix can reduce FABA generation by up to 27.79%.
THE INFLUENCE OF REGIONAL INCOME, GENERAL ALLOCATION FUNDS AND REVENUE SHARING FUNDS ON THE ALLOCATION OF CAPITAL EXPENDITURES WITH ECONOMIC GROWTH AS A MODERATING VARIABLE IN GOVERNMENTS EAST JAVA PROVINCE 2019-2022 Prayitno, Budi; Wany, Eva; Abidin, Khoirul
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 1 (2024): SENTRI : Jurnal Riset Ilmiah, Januari 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i1.2205

Abstract

This research aims to test and analyze the influence of Regional  Income, General Allocation Funds, and Profit Sharing Funds on Capital Expenditures as well as the influence of Regional  Income, General Allocation Funds, and Profit Sharing Funds with moderating economic growth on Capital Expenditures. This research was conducted at the Regency/City government in East Java Province. The sampling technique used was saturated sampling , and there were 36 districts/cities in East Java that were the sample for this research. This research uses the APBD Realization Report and GRDP Table for the 2019-2022 period as samples. The analytical method used to test the hypothesis in the research is Moderated Regression Analysis (MRA). The results of this research show that Regional  Income, General Allocation Funds have an effect on capital expenditure in the Regency/City of East Java Province, but the Profit Sharing Fund variable has no effect on capital expenditure. The moderating variable (economic growth) is able to moderate the Profit Sharing Fund variable, but is not able to moderate the Regional  Income and General Allocation Fund variables on capital expenditure.
THE EFFECTIVENESS OF USING QRIS TECHNOLOGY ON TAX COLLECTION : STUDY ON REGISTERED SMEs AT KPP KARANGPILANG SURABAYA Pramudianti, Mira; Hendrawati, Erna; Abidin, Khoirul
International Journal of Social and Management Studies Vol. 4 No. 6 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i6.383

Abstract

Tax is the main state revenue, to overcome state expenditure it is the largest source of tax. The government varies greatly in the types of taxes according to the tax objects faced or experienced by taxpayers. Taxpayers are tax subjects who pay taxes and report taxes based on calculations by the taxpayer or the Fiscus. Tax collection is mainly based on the Self Assessment tax collection system where taxpayers calculate themselves and pay and report tax on tax objects that occur to the taxpayer. Tax for MSMEs is the final tax that adheres to the Self Assessment System of the tax objects owned by the taxpayer. MSMEs are based on turnover or gross sales that occur each month or period. MSME tax is actually income tax article 4 paragraph 2, the practice of which is further regulated through Government Regulation number 23 of 2018 (PP 23/2018). MSMEs (Micro, Small and Medium Enterprises (MSMEs) are an important pillar in the economy. MSMEs are one part of the driving wheel of the people's economy that cannot be underestimated. This is in accordance with the statement by Yustinus Prastowo, special staff to the Minister of Finance, in (Elena, 2020) stated that the existence of MSMEs is a sector that has strong resilience and is even the backbone of economic growth. In order to optimize tax revenues from the MSME sector, innovation from the DJP is of course needed to increase tax compliance from MSME actors. So far, the MSME tax collection process is for MSME actors to calculate themselves from their turnover. they earn then periodically pay their taxes every month and report it to the DJP, namely by using the self-assessment method. Alternatives others, such as the implementation of withholding tax on MSMEs in e-commerce, which has great potential, has not yet been implemented (Wicaksono, 2018). This method, which according to the DJP is quite easy and practical, apparently does not necessarily result in a significant increase in MSME taxpayer compliance. After PP Number 23 of 2018 concerning Income Tax on Income from Businesses Received or Obtained by Taxpayers Who Have a Certain Gross Turnover, which cuts PPh UMKM final from 1% to 0.5%, tax revenues from MSMEs even tend to decrease even though quantitatively the number of MSME taxpayers who pay taxes and report them has increased (Santoso, 2019). The implementation of QRIS (Quick Response Code Indonesian Standard) has brought many The benefits and convenience of the payment system need to be considered by the DGT. Therefore, it is necessary to immediately conduct a study regarding the perception of MSME actors towards QRIS technology so that it can be known how big the potential of QRIS is in simplifying the MSME taxation system which ultimately has an impact on optimizing tax revenues from the MSME sector. In a payment system, QR codes are a technological development which can help the device to send a number of data so that the activities carried out can be carried out efficiently, quickly and practically, especially in financial payment transactions
THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, AND OWNERSHIP STRUCTURE ON COMPANY VALUE (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. 2020-2023) Wany, Eva; Prayitno, Budi; Abidin, Khoirul
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.4

Abstract

Objective: This study aims to examine the impact of company size, profitability, and institutional ownership on the value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Methods: Utilizing a quantitative approach, data were analyzed using SPSS, specifically employing multiple linear regression to assess the relationships between the independent variables (company size, profitability, and institutional ownership) and the dependent variable (company value). The sample was selected through purposive sampling of IDX-listed property and real estate companies within the study period. Results: Findings indicate that while company size does not significantly influence company value, profitability and institutional ownership positively impact company value in the property and real estate sector. Novelty: This research contributes to the field by highlighting the role of institutional ownership in enhancing company value within the Indonesian property and real estate market, providing sector-specific insights that may assist stakeholders in optimizing firm strategies and governance.
Implementasi Program Satu Minggu Satu Adab dalam Pembentukan Karakter Siswa pada Kegiatan Asistensi Mengajar di SMK Negeri 6 Konawe Abidin, Khoirul; Kaulia, Yumi; Fitrianingsi, Elsa; Ridwan, Muh. Yusrifal; Ramadani, Novi; Salim, Umar; Razilu, Zila
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/bajpm.v6i1.3388

Abstract

Pengabdian ini bertujuan untuk mendeskripsikan implementasi Program “Satu Minggu Satu Adab” dalam pembentukan karakter siswa melalui kegiatan asistensi mengajar di SMK Negeri 6 Konawe. Metode yang digunakan adalah pendekatan aksi partisipatif yang dilaksanakan melalui tiga tahapan, yaitu perencanaan, pelaksanaan, dan evaluasi. Program dilaksanakan secara rutin setiap pagi setelah apel selama kurang lebih 20 menit dengan kegiatan pembiasaan adab yang disampaikan secara tematis mingguan, pendampingan praktik, serta penguatan nilai melalui keteladanan mahasiswa dan guru pamong. Hasil evaluasi menunjukkan adanya perubahan perilaku siswa ke arah yang lebih positif dibandingkan sebelum program dilaksanakan, terutama pada aspek sopan santun, kedisiplinan, kepatuhan terhadap tata tertib, dan kualitas interaksi sosial. Meskipun perubahan karakter yang muncul masih memerlukan pendampingan dan penguatan berkelanjutan, program ini menunjukkan kontribusi nyata dalam penguatan pendidikan karakter di lingkungan sekolah. Program “Satu Minggu Satu Adab” menjadi salah satu bentuk praktik pembiasaan karakter yang aplikatif dalam kegiatan asistensi mengajar.
Behavioral Drivers of Tax Evasion Negotiation Love of Money Knowledge and Moral Reasoning in Indonesia Pramudianti, Mira; Abidin, Khoirul
Journal of Industrial Engineering & Management Research Vol. 7 No. 1 (2026): February 2026
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v7i2.692

Abstract

This study aims to understand tax evasion as a moral-psychological-religious negotiation process, not merely as a legal violation or a rational-economic decision. This study fills a gap in the literature that has been dominated by quantitative and rational-economic approaches, using an interpretive paradigm and a qualitative approach of interpretive phenomenology. The research informants consisted of 14 individual taxpayers and business actors who were purposively selected based on varying levels of love of money, tax knowledge, and religiosity. Data were collected through semi-structured interviews and document analysis, then analyzed using thematic analysis. The results show that tax evasion is interpreted as a moral dilemma negotiated through the interaction between the orientation of love of money, tax knowledge, and faith. Love of money acts as a driver of ethical rationalization that increases tolerance for practices in the legal gray area. Tax knowledge is ambivalent, as it can encourage compliance while also being a tool for moral justification. Religiosity does not function as an absolute barrier to tax evasion, but as an internal moral mechanism that gives rise to inner conflict, spiritual reflection, and a process of value negotiation. This research develops a conceptual understanding that tax evasion is the result of a dynamic interaction between psychological, cognitive, and spiritual factors within the taxpayer.
Co-Authors Budi Prayitno Erna Hendrawati Eva Wany, Eva Fitrianingsi, Elsa Kaulia, Yumi Mochammad Chaerul, Mochammad Parwati, Anjelina Sindy Pinatih, Ririn Pramudianti, Mira Ramadani, Novi Razilu, Zila Ridwan, Muh. Yusrifal Salim, Umar Saputra, M. Sholla Alfatih Sulaeman, Moh. Muklis