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All Journal Among Makarti Jurnal STIE Semarang (Edisi Elektronik) Journal of Economics and Public Health Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) Joong-Ki
Pandi Afandi
Sekolah Tinggi Ilmu Ekonomi AMA Salatiga
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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PENGARUH PENGAWASAN TERHADAP KEBERHASILAN PROGRAM DANA DESA DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Kasus Di Kecamatan Bancak Kabupaten Semarang Jawa Tengah) Pandi Afandi
Among Makarti Vol 12, No 1 (2019): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v12i1.174

Abstract

Abstract         Observation represent the important variable in ascertaining what planning have been executed, with the observation of hence will have an in with to arrange the good governance which is on finally support the its reached program efficacy. Just as in fund management of countryside 9 village  in District of Bancak of Sub-Province of Semarang of Central Java in supporting efficacy and its village progress. Intention of this research is to know the influence of variable observation to arranging good governance, influence of good governance to efficacy  program of village fund, and both influence of the variable to efficacy of program of village fund, and also  what good governance become the variable intervening for the relation of observation with the efficacy of program of village fund.         Its result indicate that the observation have an effect on positive significant  to good governance and good governance have an effect on positive signifikan to efficacy of program of village fund, but observation have an effect on the negative significant to efficacy of program of village fund and also good governance become the connective variable intervening of variable observation with the efficacy of program of villagec fund.Increase of active role lead the village  and BPD in observing the way execution of program of village fund., process the observation of execution of program of village fund having the character of more persuasive. ( persuasive control) and active participation of village society represent the matter suggested from this research result.  Keywords: Observation, Good Governance and Efficacy of village fund program
The Effect of Good Government Governance on Developing Village Index (IDM) Through Sustaianable Development Goals (SDGS) (Empirical Study In Kedungjati District, Grobogan Regency) Afandi, Pandi; Puspita, Maria Entina; Wibowo, Mada Adi; Kusumaningrum, Diah; Santoso, Ahmad
Journal of Economics and Public Health Vol 2 No 3 (2023): Journal of Economics and Public Health: September 2023
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v2i3.1982

Abstract

The study aims to analyze the effect of good government governance (GGG) and sustainable development goals (SDGs) and their implications on the village development index (IDM) of villages in Kedungjati District, Grobogan Regency with explanatory reaserch. The samples in this study were taken from villagers in 12 villages in Kedungjajati District with non-probability sampling where each village was represented by 3 village community leaders who understood the conditions of their village development. The results of the study showed. GGG has a significant effect on SGDs and SDGs have a significant effect on IDM, while GGG has no significant effect on IDM, for SGDs has a greater influence than the influence of GGG on IDM, the SGDs variable has proven not to be a connecting variable between GGG and village IDM in Kedungjati District, Grobogan Regency. Looking at the results of this study, the factor of good governance or GGG in its implementation needs serious attention in order to be able to realize the success of village development, as well as the need for the selection and placement of intervening variables that are more in accordance with the character of the object and research problems such as variability of village competitiveness, village development performance and other variables that are more relevant.
Influence of Taxpayer's Knowledge and Tax Sanctions on Taxpayer Compliance with Awareness of Tax Payment as A Moderator Afandi, Pandi; Abdurrosid, Edi Wicaksono; Sudarmawanti, Erna; Nurrahmawati, Dwi
Journal of Economics and Public Health Vol 3 No 2 (2024): Journal of Economics and Public Health: June 2024
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v3i2.4106

Abstract

The aim of the research is to empirically test the influence of taxpayer knowledge and tax sanctions on the payment compliance of individual taxpayers in Kudus Regency with taxpayer awareness as a moderator, with a sample size of 100 respondents who have submitted annual tax returns to KPP Pratama Kudus. The results of the research show that taxpayer knowledge has a significant effect on compliance with individual tax payments, but tax sanctions do not have a significant effect on compliance with individual tax payments in Kudus Regency. Taxpayer awareness has not succeeded in strengthening the influence and sanctions of taxes on compliance with individual tax payments in Kudus Regency. As much as 59.2 percent of knowledge, tax sanctions and taxpayer awareness contribute to compliance in paying individual taxes. Massive socialization to increase tax literacy supported by the tax digitalization program needs to continue to be encouraged in line with increasing service quality so as to increase mandatory confidence in fulfilling tax obligations and increasing the achievement of tax revenue targets. Taxpayer awareness in this research failed to strengthen the influence of knowledge and tax sanctions on compliance in paying taxes so that it is possible to modify it by including other variables such as tax avoidance, motivation, commitment to taxes or other variables.
PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Karyawan PT NPI Kabupaten Boyolali) Ameilia, Deva; Afandi, Pandi; Putra, Yanuar Surya; Puspita, Maria Entina
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.471

Abstract

Accounting fraud was discovered in several companies due to pressure on financial targets. Its caused by internal control, individual morality and employee job satisfaction. The purpose this research to determine the influence of internal control, individual morality and job satisfaction on accounting fraud among PT NPI employees. From the results of the t test it is known that control has a significant effect, while individual morality and job satisfaction have no effect on the tendency for accounting fraud at PT NPI. The F test results of the three variables simultaneously influence the tendency for accounting fraud. As much as 61.3% is influenced by this variable, while the remaining 38.7% is influenced by other variables. Company must maintain and improve internal control and employee job satisfaction, and the employees always maintain good morality.
Weaknesses of the Change from the Official System to the Self Assessment System: Completeness of Tax Data 2023-2024 Kuncoro, Amin; Afandi, Pandi
Journal of Economics and Public Health Vol 4 No 1 (2025): Journal of Economics and Public Health: March 2025
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v4i1.6123

Abstract

The transition from the Official Assessment System to the Self-Assessment One of the major challenges is the increasing risk of non-compliance due to inaccurate or deliberately manipulated tax reporting. Another significant weakness is the increasing demand for strict monitoring and enforcement mechanisms. Tax authorities must improve their audit capabilities and apply stringent sanctions to ensure optimal compliance. However, such enforcement measures require substantial resources, including skilled personnel and sophisticated information technology systems. The study uses a qualitative approach aimed at analyzing the weaknesses arising from the transition from the Official Assessment System to the Self-Assessment System and evaluating their impact on tax compliance and revenue effectiveness. The findings are expected to provide policy recommendations for improving the tax system to improve compliance and ensure sustainable tax revenue collection.
Strategi Pemasaran Digital Marketing dan Laporan Keuangan Berbasis Aplikasi Pada UMKM Pencok Ubi Desa Kadirejo Prasetyo, Adi; Triyanti, Aprilia; Fatharani, Aulia; Fitriyani, Ika Amanda; P, Bagas Riski Lintang Putra; Amiati, Dewi Rara; Fajariana, Laela Ayu; Nugroho, Adi Setyawan; Santi, Ananda Evilia; Lina, Mei; Afandi, Pandi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Februari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i2.3163

Abstract

Dalam Kuliah Praktik Pemberdayaan Masyarakat (KPPM) kelompok 6 melakukan penelitian terhadap Usaha Kecil dan Menengah (UMKM) Pencok Ubi terdapat di Dusun Demangan, Desa Kadirejo, Kecamatan Pabelan, Kabupaten Semarang bertujuan untuk menyusun strategi peningkatan penjualan menggunakan digital marketing agar usaha semakin meningkat ke depannya. Kegiatan KPPM ini dilakukan dengan menggunakan metode deskriptif disertai informasi faktor internal dan eksternal pada keunggulan kompetitif berupa bahan baku, buku kas, mesin dan alat, metode kerja / teknologi, kemasan, promosi dan pemasaran. Kegiatan produksi dilakukan tergolong sederhana dari segi pemasarannya. Produk dikemas menggunakan kemasan plastik dan belum menggunakan logo penjualan. Selama kegiatan KPPM berlangsung, kami sebagai mahasiswa KPPM kelompok 6 memberikan penyuluhan dan pendampingan usaha tersebut. Kegiatan ini semoga dapat memberikan manfaat bagi mitra dalam mengembangkan usahanya.
PENDAMPINGAN PENGELOLAAN USAHA UMKM PAK SLAMET TINGKIR TENGAH SALATIGA Afandi, Pandi; Puspita, Maria Entina; Ningrum, Diah Kusuma
Perwira Journal of Community Development Vol 5 No 1 (2025)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v5i1.472

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan pengelolaan usaha pada Usaha Mikro Kecil dan Menengah (UMKM) pada salah satu usaha kecil industri rumahan kue kering di wilayah Tingkir Tengah Kota Salatiga. Dengan adanya pendampingan khususnya terkait dengan manajemen produksi, manajemen pemasaran dan manajemen keuangan dengan memberikan pemahaman praktik produksi yang baik mulai dari proses produksi, labeling kemasan hingga pengenalan produk, promosi dan saluran distribusi, serta pengelolan pembukuan sederhana dalam pencatatan buku kas usaha. Dengan pendampingan ini diharapkan dapat menjadi media pembelajaran praktis bagi pelaku usaha dalam mendukung kegiatan produksi dan pemasaran hingga distribusi serta dapat memadukan teori dan praktik akuntansi sederhana secara berkesinambungan.
Co-Authors Abdurrosid, Edi Wicaksono Adi Prasetyo Ameilia, Deva Amiati, Dewi Rara Amin Kuncoro, Amin Fajariana, Laela Ayu Fatharani, Aulia Fitriyani, Ika Amanda Futkhatul Nur Khamidah Kusumaningrum, Diah Lina, Mei Mada Adi Wibowo, Mada Adi Ningrum, Diah Kusuma Nugroho, Adi Setyawan Nurrahmawati, Dwi P, Bagas Riski Lintang Putra Puspita, Maria Entina Ruwati . Ruwati, Ruwati Santi, Ananda Evilia Santoso, Ahmad Sudarmawanti, Erna Triyanti, Aprilia Yanuar Surya Putra