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All Journal Signifikan : Jurnal Ilmu Ekonomi El Dinar MANAJERIAL Media Mahardhika JIA (Jurnal Ilmiah Akuntansi) Matrik : Jurnal Manajemen dan Teknik Industri Produksi Ilomata International Journal of Tax and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi Majalah Ilmiah Pelita Ilmu Jurnal Manajemen dan Inovasi (MANOVA) Akuntansi dan Teknologi Informasi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Journal of Islamic Economic and Business Research Journal of Asset Management and Public Economy Journal of Artificial Intelligence and Digital Business Klabat Accounting Review AMMA : Jurnal Pengabdian Masyarakat TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Economic Military and Geographically Business Review Journal of Applied Economics in Developing Countries Jurnal Inovasi Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi IJBLPS Journal of Digital Business and Innovation Management Journal of Accounting and Financial Issue Ekomania The International Journal of Financial Systems International Journal of Islamic Economics (IJIE) Review of Management, Accounting, and Business Studies Business Innovation Management and Entrepreneurship Journal Jurnal Archipelago Balance: Journal of Islamic Accounting JEMABITEK Alkasb: Journal of Islamic Economics International Journal of Islamic Finance (IJIF) International Journal of Business, Law and Political Science Taxpedia Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Iman Supriadi
Department Of Accounting, Faculty Of Economics And Business, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, East Java 60111
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Social Sciences Other

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Agent-Based Modeling to Strengthen Entrepreneurial Competitiveness and Productivity of Non-Urban SMEs in Indonesia Supriadi, Iman; Yulfajar, Amrina; Wibowo , Nugroho
Business Innovation Management and Entrepreneurship Journal (BIMANTARA) Vol. 5 No. 01 (2026): APRIL
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/bimantara.v5i01.43595

Abstract

Small and Medium Enterprises (SMEs) play a critical role in Indonesia’s economic structure; however, their productivity, particularly in non-urban areas, remains constrained by institutional inefficiencies and regulatory burdens. This study examines the causal dynamics between bureaucratic efficiency, regulatory burden, and SME productivity while accounting for spatial differences between urban and non-urban contexts. To address this issue, an Agent-Based Modeling (ABM) approach is employed to simulate heterogeneous SME agents that interact adaptively within varying institutional environments. Scenario-based simulations enable the analysis of non-linear and emergent outcomes resulting from micro-level entrepreneurial behavior and institutional constraints. The findings demonstrate that improvements in bureaucratic efficiency significantly increase average SME profits and overall system productivity, whereas moderate variations in regulatory burden have limited direct effects on production levels. In addition, non-urban SMEs exhibit relatively more stable profit trajectories than urban SMEs, reflecting adaptive advantages related to cost structures and local institutional flexibility. The study concludes that bureaucratic efficiency represents a strategic policy lever for enhancing SME competitiveness, and that productivity growth in non-urban regions requires policy interventions that emphasize institutional reform alongside conventional economic support measures.
Transformasi Sistem Perpajakan Menggunakan Teknologi Blockchain untuk Meningkatkan Transparansi dan Mengurangi Penyimpangan Iman Supriadi
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 2 No 1 (2024): Vol. 2 No. 1 (2024): Februari 2024
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/muctj.v2i1.44

Abstract

Sistem perpajakan yang efisien, adil, dan transparan penting untuk mendukung pembangunan ekonomi yang berkelanjutan. Namun, masih ada tantangan yang dihadapi dalam sistem perpajakan saat ini, seperti kesulitan dalam memverifikasi informasi, potensi manipulasi data, dan kurangnya transparansi dalam proses perpajakan. Oleh karena itu, diperlukan inovasi teknologi untuk mengatasi masalah tersebut. Artikel ini bertujuan untuk menganalisis potensi transformasi sistem perpajakan melalui penggunaan teknologi blockchain. Penelitian ini menggunakan pendekatan kualitatif dan desain studi kasus untuk menganalisis transformasi sistem perpajakan dengan teknologi blockchain. Data diperoleh melalui studi kepustakaan, menggunakan sumber utama seperti jurnal ilmiah, artikel, buku, laporan penelitian, dan sumber daya elektronik terkait. Analisis data dilakukan secara kualitatif dengan mengumpulkan, membaca, dan menyusun data berdasarkan tema seperti keuntungan dan kendala penggunaan blockchain dalam perpajakan. Validitas data dijaga dengan menggunakan sumber yang valid dan terpercaya, serta menjaga objektivitas dalam interpretasi dan analisis data dengan meminimalkan bias peneliti. Penelitian ini mengungkapkan bahwa penggunaan teknologi blockchain dalam sistem perpajakan memiliki potensi besar untuk meningkatkan transparansi dan mengurangi penyimpangan. Dengan membangun register transaksi terdesentralisasi, blockchain dapat menyediakan bukti otomatis dan transparan tentang transaksi perpajakan, mengurangi peluang manipulasi atau korupsi data. Penelitian ini memberikan kontribusi pada pemahaman tentang manfaat transformasi sistem perpajakan menggunakan teknologi blockchain. Implementasi blockchain dapat meningkatkan transparansi, akuntabilitas, dan keamanan pada proses perpajakan. Artikel ini juga mendorong otoritas perpajakan dan pengambil kebijakan untuk mempertimbangkan adopsi teknologi blockchain sebagai solusi untuk memperkuat integritas sistem perpajakan.
SPATIAL CLUSTERING AND MACHINE LEARNING TO OPTIMIZE CARBON TAX DESIGN ACROSS ECONOMIC-ENVIRONMENTAL JURISDICTIONS Iman Supriadi
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 3 No 2 (2025): November 2025
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/taxpedia.v3i2.89

Abstract

This study focuses on designing a carbon tax policy based on spatial clustering and machine learning to identify optimal jurisdictions based on environmental-economic performance. The research aims to identify spatial  patterns of environmental-economic performance across 38 countries, cluster countries based on similarity profiles using data-driven clustering methods, model the relationship between carbon prices/taxes, economic indicators, and environmental indicators, and recommend optimal carbon tax ranges for each jurisdictional cluster. Adopting a quantitative approach, this study utilizes secondary data from 38 countries, encompassing variables such as carbon prices/taxes, GDP, carbon emissions, energy consumption, industrial contribution to GDP, Environmental Performance Index (EPI), and climate change scores. The analysis employs Ward's hierarchical clustering method and evaluates silhouette coefficients to assess clustering validity. The results classify countries into five distinct clusters with varying environmental-economic characteristics. Developed nations with high environmental performance (e.g., Sweden, Norway, Denmark) are recommended to implement high carbon taxes (USD 100–150 per ton CO₂), while developing countries with high emission intensity (e.g., Indonesia, Kazakhstan) are advised to adopt low initial rates (<USD 15 per ton CO₂). Transitional economies are suggested to implement intermediate rates (USD 20–60 per ton CO₂). This study underscores the necessity of carbon tax policy differentiation based on economic capacity and environmental performance, as well as the importance of international cooperation in technology transfer and energy transition financing. The theoretical contribution lies in integrating Pigouvian Tax frameworks, spatial approaches, and machine learning to develop a more adaptive environmental fiscal policy design.
Pendampingan Kewirausahaan Produk Aroma Terapi “Himanodekh Potpouuri” Iman Supriadi; Leonard Adrie Manafe; Burhan Stafrezar; Kusuma Adi Rahardjo; Teguh Herdijanto; Mesya Aulia Nurjami; Devi Meilina; Novita Eka Sulistyia Rini
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

Along with the times and the growing economy, more and more students are interested in starting their own business. The student entrepreneurship program exists as a forum for developing entrepreneurial skills and helping to hone their potential, so that students can become agents of change that have a positive impact on society. This program is expected to create more jobs and increase student independence in entrepreneurship. This program is held in semester 5 where it will be implemented from September to December 2022. The product produced is aromatherapy. Activities include the stages of planning, implementing, evaluating and analyzing the results of activities which include financial, marketing and production factors.
Pelatihan Literasi Keuangan Tentang Pentingnya Management Investasi Bagi Gen Z Iman Supriadi; Rahma Ulfa Maghfiroh; Kusuma Adi Rahardjo; Tri Wahjoedi; Rukhul Abadi; Dewi Mumpuni Yudowati; Nuruddin
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This paper discusses community service efforts through financial literacy training focused on the importance of investment management for generation Z. This paper aims to improve gen Z's understanding of financial investment, stimulate their interest in investing, and provide effective investment management skills. The training method involves delivering theoretical information, case studies, and investment simulations. Results from the study showed significant improvements in financial literacy understanding and investment management skills among participants. The program also successfully stimulated gen Z's interest in investing wisely. Thus, financial literacy training can be an effective instrument to help generation Z manage their finances smartly and understand the positive impact of investment management in achieving long-term financial goals.
Integrating Circular Economy Principles into the Energy Finance System to Enhance Sustainability Iman Supriadi; Eva Wany; Ade Irma Suryani Lating
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.92049

Abstract

This research aims to explore and integrate circular economy principles into the energy finance system to improve sustainability. The focus of the research is to analyze how circular economy principles can be adopted in the context of energy finance and evaluate their impact on economic and environmental sustainability. This research utilizes a mixed method approach that combines quantitative and qualitative analysis. For quantitative analysis, time series regression with Error Correction Model (ECM) was used to assess the long and short-term relationship between circular economy dimensions and final energy consumption per capita. Meanwhile, qualitative analysis was conducted through case studies and literature review to identify models and strategies that support the transition to circular economy in the energy finance system. The results show that the integration of the circular economy in the energy finance system has a simultaneous significant effect in the long run on final energy consumption per capita, although this effect is not significant in the short run. The qualitative case study also reveals that adaptive business models and strong policy support are critical for a successful transition to a circular economy in the energy sector. This research makes an important contribution to the sustainability literature by introducing a framework that incorporates circular economy principles into the energy finance system. In addition, this research provides strategic recommendations for policymakers and industry in accelerating the transition to energy sustainability.
PEMADANAN NIK – NPWP DAN PELAPORAN SPT TAHUNAN ORANG PRIBADI OLEH RELAWAN PAJAK Fathin Amirah; Iman Supriadi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 6 (2023): SEPTEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i6.96

Abstract

This research investigates the Tax Volunteer program, a collaborative effort between the East Java Regional Tax Office I and local universities like STIE Mahardhika Surabaya. The program's primary goal is to assist taxpayers with their Annual Income Tax Return (SPT Tahunan) submissions while also educating them about transitioning from the National Identification Number (NIK) to the Tax Identification Number (NPWP). Employing a multifaceted methodology encompassing surveys, interviews, and document analysis, this study offers a comprehensive assessment of the program's effectiveness. The findings reveal a substantial increase in taxpayer awareness regarding the NIK to NPWP transition, a consequence of the dedicated efforts of tax volunteers. Furthermore, the research posits that this heightened awareness has the potential to expedite the creation of a Single Identification Number (SIN), which could simplify and streamline tax-related administrative processes. This study underscores the pivotal role played by collaborative partnerships between tax authorities and educational institutions in enhancing tax compliance and administration. These collaborative endeavors are not only crucial for taxpayer education but also carry significant implications for the future evolution of tax policies and improvements in service delivery. By strengthening these partnerships, society stands to benefit from more efficient and accessible tax procedures.
Pengaruh Literasi Keuangan dan Financial Technology Terhadap Perilaku Manajemen Keuangan UMKM di Kota Surabaya Hesti Ayu S; Iman Supriadi; Anita Kartika Sari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 6 (2025): SEPTEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i6.220

Abstract

Tujuan dilakukan penelitian ini untuk mengetahui pengaruh literasi keuangan dan teknologi finansial terhadap perilaku pengelolaan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Surabaya. Seiring dengan pesatnya perkembangan teknologi digital, penggunaan financial technology semakin meluas. Namun, kemampuan baca tulis mengenai keuangan di kalangan masyarakat, termasuk pelaku usaha mikro, kecil, dan menengah, masih relatif rendah. Penelitian ini relevan mengingat peran krusial UMKM dalam perekonomian dan pentingnya pengelolaan keuangan yang baik bagi keberlangsungan usaha. Pendekatan deskriptif kuantitatif diterapkan dalam penelitian ini, dengan sampel sebanyak 100 UMKM yang ada di Kota Surabaya. Pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data menggunakan Partial Least Square (PLS) untuk mengetahui pengaruh antar variabel. Hasilnya penelitian ini mengungkapkan bahwa baik kemampuan literasi keuangan maupun teknologi finansial memberikan pengaruh yang positif dan signifikan terhadap perilaku pengelolaan keuangan usaha mikro, kecil, dan menengah di Kota Surabaya..
Behavioral Pattern Discovery for Fintech Strategy: Naïve Bayes Analysis of Digital Payment Sentiments Iman Supriadi; Mochamad Fatchurrohman; Rahma Ulfa Maghfiroh; Rukhul Abadi
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.305

Abstract

The rising adoption of digital wallets in Indonesia has created an urgent need for fintech service providers to gain deeper insights into user perceptions and satisfaction. However, many providers continue to rely on conventional methods for evaluating consumer feedback, without leveraging the power of machine learning–based sentiment analysis. This study aims to identify user sentiment patterns toward five leading digital wallet platforms GoPay, OVO, DANA, LinkAja, and ShopeePay and to evaluate the effectiveness of the Naïve Bayes algorithm in classifying sentiments based on user reviews from the Google Play Store. A quantitative approach was employed, involving web scraping, text preprocessing, and sentiment classification using the Multinomial Naïve Bayes algorithm. The results indicate that Naïve Bayes can achieve classification accuracy exceeding 85% across all platforms, with the highest performance observed for LinkAja (95.10%) and GoPay (93.33%). These findings reveal variations in public perception across platforms and underscore the potential of machine learning in supporting user voice–based digital service strategies. The novelty of this research lies in the integration of organic review data with predictive approaches to inform strategic decision-making in the fintech service context.
ONE-DAY DIGITAL MINDSET SHIFT: STRATEGI PENGABDIAN MASYARAKAT UNTUK UMKM KREATIF SURABAYA RIRIN ANDRIANA; EMMYWATI; BAMBANG SRI WIBOWO; MARTIN ZEBUA; IMAN SUPRIADI; Leonard Adrie Manafe; ABDUL CHAMID; WAHYU PURNO IRAWAN; TRI WAHJOEDI
Majalah Ilmiah "PELITA ILMU" Vol 9 No 1 (2026): PELITA ILMU (JUNI 2026)
Publisher : STIA Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/mipi.v9i1.504

Abstract

Transformasi digital menjadi imperatif strategis bagi Usaha Mikro, Kecil, dan Menengah (UMKM) industri kreatif Surabaya dalam menghadapi persaingan pasar yang semakin terdigitalisasi, namun pelaku usaha mengalami digital stagnation akibat analysis paralysis dan technophobia yang menghambat adopsi teknologi. Program pengabdian konvensional berdurasi panjang menunjukkan keterbatasan efektivitas karena tidak mengakomodasi keterbatasan waktu dan karakteristik psikologis UMKM yang memerlukan pendampingan intensif namun singkat. Penelitian ini mengembangkan model "One-Day Digital Mindset Shift" yang mengintegrasikan prinsip brief intervention, experiential learning, dan nudge theory untuk mengubah mentalitas digital dari "menghindari kompleksitas" menjadi "berani memulai" dalam format intensif. Pengabdian dilaksanakan di Bella Hotel Surabaya dengan melibatkan 10 UMKM industri kreatif menggunakan metode Participatory Action Research, coaching, dan peer learning yang menciptakan psychological safety. Model terintegrasi dalam tiga fase sistematis: IGNITE untuk inisiasi mindset shift, FOCUS untuk pengambilan keputusan platform prioritas menggunakan decision matrix, serta ACTION untuk penyusunan Digital Quick Start Plan personal dan commitment ceremony. Evaluasi efektivitas menggunakan Kirkpatrick Model empat level dengan target peningkatan skor digital mindset berdasarkan pre-post test, eksekusi rencana setelah pasca-intervensi yang diverifikasi melalui screenshot evidence, serta pembentukan komunitas daring untuk accountability dan sustainability tanpa pendampingan fisik lanjutan. Hasil menunjukkan efektivitas intervensi singkat dalam memicu perubahan perilaku digital yang berkelanjutan, dengan model yang bersifat scalable, cost-effective, dan replicable untuk akselerasi transformasi digital UMKM massal sesuai target SDG 8 dan 9.
Co-Authors Abadi, Rukhul Abdul Chamid Ade Irma Suryani Lating Ahmad Taufiq Alfiyatussholichah, Alfiyatussholichah Amirah, Fathin Amrina Yulfajar Anita Kartika Sari Anita Kartika Sari Arinanda, Rizka Maulidia Ayu, Dewi Bambang Sri Wibowo Bayu , Aditya Burhan Stafrezar Della Putri Satiya Ningtyas Devi Meilina Dewi Mumpuni Yudowati Dewi Mumpuni Yudowati Dewie Trie Wijayati Ela Diana Saputri Emmywati Etin Puspita Sari Etin Puspita Sari Eva Wany Eva Wany Eva Wany, Eva Farikhah Rohmatul Hidayah Fathin Amirah Fitri Komariyah Hadmanti, Tiara Hendra Dwi Prasetyo Hesti Ayu S I.G.A Sri Deviyanti Ida, Rahvita Ijadiyah, Ni’matul Jamhari Jamhari Kusuma Adi Rahardjo Kusuma Adi Rahardjo Kusuma Adi Rahardjo Kusuma Adi Rahardjo Lanny Regina Susanti Lathifah Aisha Nurwanti Lely Larasati Leonard Adrie Manafe Lisa Lisa Maghfiroh, Rahma Ulfa Maghfiroh, Rahma Ulva Martin Zebua Maxi Steven Sahetapy Mesya Aulia Nurjami Miya Dewi Suprihandari Mochamad Fatchurrohman Nas’ifah, Zanitsa Nindya Kartika Kusmayati Ni’matul Ijadiyah Nofita Anggreani Novira Rihadatul Aisyah Novita Eka Sulistyia Rini Nuruddin Parwita Setya Wardhani Puspitasari, Fanny Dwi Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Reza Nur Fauzi RIRIN ANDRIANA Rukhul Abadi Rukhul Abadi Rukhul Abadi Rukhul Abadi Rukhul Abadi S, Hesti Ayu Sari, Anita Kartika Teguh Herdijanto Tobing, Herna Tri Wahjoedi Tri Wahjoedi Wahyu Handayani Wahyu Purno Irawan Wibowo , Nugroho Wulandari Harjanti Zahra, Gabinda Zulafa Arianty, Gabinda Zahra