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All Journal Jurnal Bisnis dan Ekonomi Jurnal Keuangan dan Perbankan Abdimas INFERENSI Proceeding International Conference on Information Technology and Business Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI EQIEN - JURNAL EKONOMI DAN BISNIS JIA (Jurnal Ilmiah Akuntansi) JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal MEBIS (Manajemen dan Bisnis) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Wasana Nyata Jurnal Abdimas Ekonomi dan Bisnis Golden Ratio of Finance Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ekonomi Manajemen Akuntansi WASANA NYATA Jurnal Pengabdian Masyarakat Paguntaka Journal of Innovative and Creativity JEMBA: Journal of Economics, Management, Business, and Accounting
Dewi Murdiawati
Universitas Hayam Wuruk Perbanas
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Veterinary Other

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Mobile Banking Adoption-A Segmentation Analysis Sihotang, Ellen Theresia; Hermansyah, Deny; Laga, Sinnaring; Murdiawati, Dewi
Jurnal Mebis Vol. 9 No. 2: December 2024
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v4i2.509

Abstract

Market segmentation has an important role in determining marketing strategy and can improve marketing effectiveness specifically in mobile banking (m-banking) services. The aim of this study is to measure customer perceptions of m-banking adoption through segmentation analysis based on their behavior with the TAM construct. This study generates two segments, which are moderate and active adopters. Moderate adopters are members who already have m-banking but have not actively used it. M-banking is considered as a practical, easy-to-operate and they will adopt m-banking in the coming months. Active adopters perceive m-banking as a service which can complete banking transactions quickly and overall m-banking easy to use. M-banking is important to fulfill banking needs and will continue to adopt m-banking in the future. Moderate and Active adopters trust in the bank are positive and majority young-aged. Age has a significant relationship with both clusters, so the young aged group is the right target for m-banking marketing.
Assistance in the Creation of Google My Business to Increase Sales Revenue Murdiawati, Dewi; Sihotang, Ellen Theresia
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 6, No 4 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v6i4.11607

Abstract

The progress of technology and the COVID-19 pandemic have brought changes to various industrial sectors, including the Micro, Small, and Medium Enterprises (MSME) sector. Both conditions have led several MSMEs to revamp their strategies in various functions, including marketing strategies shifting towards digital platforms. One MSME impacted by the COVID-19 pandemic experienced a nearly 92% decline in revenue and has not yet fully recovered even in the post-COVID-19 period. Based on these challenges, this Community Service (PkM) activity aimed to implement digital marketing strategies using Google My Business to increase revenue by at least 20%. The method employed was Participation Action Research (PAR), which began with the initial stages of surveying and observing partners, followed by problem formulation and solution development. The second stage involved assisting partners in creating their Google My Business profiles, and it concluded with an evaluation in the third stage. The direct evaluation showed that the partners could effectively operate Google My Business with its available features. The partners responded positively, providing favourable ratings through the questionnaire, indicating they gained knowledge about digital marketing. The Community Service activity implies that the partners can now be more easily found by potential customers and interact through review and response features, ultimately leading to increased sales revenue. The partners hoped that future Community Service activities related to digital marketing could continue, possibly exploring other social media platforms as additional digital marketing channels. 
Pengaruh Penerapan Sanksi Pajak dan Tingkat Kepercayaan terhadap Kepatuhan Wajib Pajak : (Pelaku UMKM Kerupuk Desa Tlasih, Sidoarjo) Dewi Murdiawati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i2.129

Abstract

This study aims to determine the effect of the application of tax penalties, understanding of taxation, tax socialization, and the level of trust on taxpayer compliance of Tlasih Village cracker MSME players. The sample used is 60 respondents. The sampling method use in this study uses saturated sampling. The data in this study were obtained through quisionnaires given directly (offline).. The results showered that the effect of the tax penalties and the level of trust had an effect on taxpayer compliance (Tlasih Village Cracker MSMEs Actors).
Pengaruh Kebijakan PP No.55 Tahun 2022 Terhadap Kepatuhan Wajib Pajak UMKM Surabaya Nabila Rachmad, Amanda; Murdiawati, Dewi
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 8 No. 2 (2024): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v8i2.17985

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan PP No. 55 Tahun 2022, sosialisasi perpajakan, dan kesadaran perpajakan terhadap kepatuhan wajib pajak UMKM di Surabaya. Metode yang digunakan dalam penentuan sampel adalah purposive sampling. Wajib pajak UMKM orang pribadi dengan penghasilan tahunan paling banyak Rp500 juta yang terdaftar melalui Dinas Koperasi Usaha Mikro dan Menengah Kota Surabaya atau melalui situs PEKEN Surabaya. Besar sampel minimal 100 wajib pajak UMKM orang pribadi di Surabaya ditentukan melalui penerapan rumus Slovin. Kuesioner disebarkan kepada responden secara langsung atau melalui Google Form untuk mengumpulkan data. Penelitian ini menggunakan pendekatan Structural Equation Model (SEM) yang didukung oleh perangkat lunak SmartPLS 4.0 untuk mengevaluasi data. Hasil pengolahan data menunjukkan bahwa kebijakan PP No. 55 Tahun 2022, sosialisasi perpajakan, dan kesadaran perpajakan secara bersama-sama berpengaruh signifikan dan positif terhadap tingkat kepatuhan wajib pajak UMKM di Surabaya. Disarankan agar peneliti selanjutnya memilih instrument yang tepat.
The Effect of Tax Knowledge and Tax Digitalization on Compliance of SME Taxpayers: The Moderating Role of Tax Socialization Putri, Deviana; Murdiawati, Dewi
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1093

Abstract

This study aims to analyze the effect of knowledge and tax digitalization on MSME taxpayer compliance, with tax socialization as a moderator—data analysis using the PLS-SEM method with Smart PLS 4.0, which has 105 samples. The results of this study indicate that tax knowledge and digitalization positively affect MSME taxpayer compliance. Tax socialization weakens the impact of tax knowledge on compliance but does not moderate tax digitalization.
Pengaruh Kesadaran Pajak, Sosialisasi Perpajakan, Sanksi Perpajakan, Layanan E-Commerce Terhadap Kepatuhan Wajib Pajak Kendaraan Yahya, Dion Yuzhar; Murdiawati, Dewi; Prananjaya, Kadek Pranetha
JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 1 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting
Publisher : Lentera Barasaki Publishing House

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jemba.v2i1.37

Abstract

Indonesia as a developing country will continue to improve the quality of national development to improve people's living standards. To carry out national development, of course, requires quite a large amount of funding, one source of funding obtained by the government is from tax collection. The aim of this research is to analyze the relationship between the influence of tax awareness, tax socialization, tax sanctions and e-commerce services. The research data used uses primary data. Data was obtained from a questionnaire distributed to registered motor vehicle taxpayers in Sidoarjo Regency. The number of questionnaires distributed was 160 questionnaires, of which only 126 questionnaires could be processed. Data were processed using multiple linear regression analysis tests using the SPPS. The result inform that the tax awareness variable has a partial effect on vehicle tax compliance and the tax socialization variable has no partial effect on vehicle tax compliance. The findings also inform that the tax sanctions variable has a partial effect on vehicle tax compliance and the e-commerce service variable has a partial effect on vehicle tax compliance.
Determinants of Tax Avoidance and the Moderation Role of Asset Growth: A Case of Southeast Asia Banking Industry Wilda, Felisitas; Supriyati, .; Murdiawati, Dewi; Prananjaya, Kadek Pranetha
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.25717

Abstract

Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan.Widya Akuntansi Dan Keuangan,1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana.Journal of African Business,21(4), 544-559.Atwood, T. J., Drake, M. S., Myers, J. N., Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. American Accounting Association, 87(6), 18311860. https://doi.org/10.2308/accr-50222Alkurdi, A., Mardini, G. H. (2020). 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T., Soltanipanah, S. (2018). Investigating the effect of financial distress on tax avoidance during the global financial crisis in companies listed on Tehran stock exchange. International Journal If Finance and Managerial Accounting, 3(9), 4151Yuliesti, R., Sapari, S. (2017). Pengaruh profitabilitas, likuiditas dan corporate governance terhadap penghindaran pajak. Jurnal Ilmu dan Riset Akuntansi(JIRA),6(3). 890-909.Salehi, M., Tarighi, H., Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119134. https://doi.org/10.1108/JABES-11-2018-0100Sari, H. Y., Yuniarti, E., Rachman, A. A. (2022). Pengaruh pertumbuhan aset, ukuran, dan profitabilitas perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2017-2020. Jurnal Akuntansi Bisnis Dan Ekonomi, 8(1), 21672178Shi, A. A., Concepcion, F. R., Laguinday, C. M. 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The effect of leverage, institutional ownership, managerial ownership and corporate size on tax avoidance. Online Journal for Students of Economics Faculty 4(1), 354356. https://lk2fhui.law.ui.ac.id/posisi-firma-hukum-dalam-kasus-panama-papers/ accessed on 20 January 2022
Penerapan Pemasaran Bergerak dan Digital pada Usaha Siomay melalui Pelatihan dan Pendampingan di Surabaya Sihotang, Ellen Theresia; Mukhlis, Iqbal Ramadhani; Murdiawati, Dewi
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.5907

Abstract

The culinary business, as part of Micro, Small, and Medium Enterprises (MSMEs), has the potential to generate promising income. One such example is the production of snacks, specifically dumpling, in the form of siomay. Doyan Somay is a business that produce siomay in Surabaya, which has been established since 2018. However, the revenue from this business has not reached its full potential by the end of 2023. The marketing strategy employed is still simple, relying primarily on partnerships with business affilliates and regular customers. Given this situation, the aim of this Community Service activity is to optimize Doyan Somay’s revenue by implementing digital marketing strategies. The solution offered to the partner is the application of marketing strategies through social media and mobile marketing using e-commerce platforms. The method used includes training  and mentoring. The methodology is based on four main stages: preparation, implementation, evalution, and monitoring. This series of community service activities has had a positive impact on the partner, especially in increasing the active use of social media and e-commerce as marketing channels. Gradually, the partner’s revenue has shown an increase of approximately two to three percent per day.
Pengaruh Kompetensi Individu Akuntan Pendidik Terhadap Kinerja Penelitian Akuntan Pendidik di Surabaya dengan Psychological Capital sebagai Variabel Moderasi Devi, Fitriyah Kusuma; Murdiawati, Dewi
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Purpose-Tujuan dari penelitian ini adalah mengetahui pengaruh kompetensi individu terhadap kinerja penelitian serta pengaruh dari psychological capital dalam memoderasi pengaruh kompetensi individu terhadap kinerja penelitian akuntan pendidik di Surabaya. Design/methodology/approach- Survey penelitian dilakukan terhadap akuntan pendidik baik yang berasal dari perguruan tinggi negeri dan swasta di Surabaya dengan jumlah 153 kuisioner yang terkumpul. Jenis penelitian ini adalah kuantitatif dimana data yang terkumpul diolah dengan menggunakan alat uji statistik structural equation model (SEM). Findings-Dua hipotesis dalam penelitian ini didukung dimana hasil penelitian menemukan bahwa kompetensi individu berpengaruh terhadap kinerja penelitian akuntan pendidik di Surabaya dan psychological capital memoderasi pengaruh kompetensi individu berpengaruh terhadap kinerja penelitian akuntan pendidik di Surabaya. Originality/value-Originalitas penelitian ini adalah jumlah sampel dalam penelitian ini menggunakan akuntan pendidik yang berasal dari perguruan tinggi dan swasta di Surabaya. Penelitian ini juga menambahkan variabel psychological capital sebagai variabel moderasi dan alat uji yang digunakan dalam penelitian ini menggunakan structural equation model (SEM).
Co-Authors Agus Samekto Alexandros Ngala Solo Wea Alifia Ain Nindya Deny Hermansyah Devi, Fitriyah Kusuma Diah Ekaningtias Dinda Rahmatur Melyaningrum Diyah Pujiati Djuwari Djuwari Djuwari Djuwari Ellen Theresia Sihotang Ellen Theresia Sihotang Indah Hapsari Indah Hapsari Iqbal Ramadhani Mukhlis Kadek Pranetha Prananjaya, Kadek Pranetha Laga, Sinnaring Lailatul Badriyah Luciana Spica Almilia Nabila Rachmad, Amanda Nanang Shonhadji Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nur Suci IMM Nur’aini Rokhmania Putri Wulanditya Putri, Deviana Robertus Nakacama Erik Tat Rokhmania, Nur’aini Sihotang, Ellen Theresia Sistiyarini, Evi Soni Agus Irwandi Sudjarno Eko Supriyono Supriyati supriyati - supriyati Supriyati, . Tat, Robertus Nakacama Erik Wilda, Felisitas Yahya, Dion Yuzhar