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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 Jurnal Ekonomi Manajemen dan Sosial (JEMeS) 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 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
STIE Mahardhika
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management 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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REORIENTING ASIAN DEVELOPMENT BANK POLICY TO ENHANCE FOOD SECURITY AND RURAL DEVELOPMENT Supriadi, Iman; Wany, Eva
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.78

Abstract

This paper aims to evaluate the role of the ADB in rural development and food security in Asia and the Pacific and analyze the impact of its programs. The research approach involves literature analysis, case studies of ADB policy implementation, and synthesizing findings from multiple sources to develop a holistic understanding. Key findings include the success of ADB programs in improving rural infrastructure and community empowerment, as well as challenges such as implementation delays and global market uncertainty. This paper provides an in-depth look at the impact of ADB programs, presents key findings, and provides recommendations for future policy improvements
PEMBERDAYAAN UMKM PENGOLAH HASIL LAUT MELALUI PELATIHAN DIGITAL MARKETING DAN PENERAPAN GREEN-BLUE BUSINESS MODEL DI KABUPATEN LAMONGAN Zebua, Martin; Manafe, Leonard Adrie; Supriadi, Iman; Susanti, Lanny Regina; Nurwanti, Lathifah Aisha; Emmywati; Chamid, Abdul; Irawan, Wahyu Purno
Majalah Ilmiah "PELITA ILMU" Vol 8 No 2 (2025): PELITA ILMU (DESEMBER 2025)
Publisher : STIA Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/mipi.v8i2.479

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh permasalahan yang dihadapi oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) pengolah hasil laut di Kabupaten Lamongan, Jawa Timur, yang masih mengalami keterbatasan dalam pemasaran digital, inovasi produk, dan kesadaran terhadap praktik bisnis berkelanjutan. Tujuan utama kegiatan ini adalah untuk meningkatkan kemampuan pelaku UMKM dalam memanfaatkan teknologi digital untuk promosi dan penjualan produk, sekaligus menumbuhkan kesadaran terhadap penerapan prinsip Green-Blue Business Model dalam pengelolaan usaha berbasis hasil laut. Kegiatan dilaksanakan pada tanggal 22 Oktober 2025 di Ruang Pertemuan Bandeng Lele, Dinas Perikanan Kabupaten Lamongan, dengan melibatkan sepuluh pelaku UMKM sebagai peserta. Metode pelaksanaan dilakukan melalui pendekatan partisipatif yang meliputi empat tahapan, yaitu persiapan, pelatihan, pendampingan, dan evaluasi. Pelatihan difokuskan pada peningkatan kemampuan pemasaran digital melalui media sosial dan marketplace, serta penerapan konsep bisnis berkelanjutan dengan pengemasan produk ramah lingkungan. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pengetahuan dan keterampilan peserta dalam penggunaan media digital, pembuatan konten promosi, dan kesadaran terhadap kelestarian lingkungan. Evaluasi kegiatan juga menunjukkan bahwa peserta lebih percaya diri dalam memasarkan produk secara daring dan mulai mengadopsi kemasan yang lebih ramah lingkungan. Kegiatan ini disimpulkan berhasil mencapai tujuan yang direncanakan serta memberikan kontribusi terhadap penguatan kapasitas ekonomi pesisir yang inovatif dan berkelanjutan.
Tax reform strategies to strengthen Indonesia’s digital economy contribution Iman Supriadi; Fatchurrohman, Mochamad; Sari, Etin Puspita
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.6218

Abstract

This research aims to deeply investigate tax strategies and policies to increase the tax ratio in Indonesia, especially in the face of increasingly complex dynamics of the digital economy and global fragmentation. Using a descriptive and qualitative analytical approach, through literature studies, secondary data analysis, and case studies, this research aims to identify crucial obstacles in the taxation domain, formulate effective strategies to increase the tax ratio, and scientifically evaluate their impact. The results of the research highlight the state of Indonesian taxation, the strategies that can be applied to increase the tax ratio, as well as scientific contributions through the development of new concepts and the application of sustainable taxation strategies. The contribution of this paper lies in the formulation of policy recommendations that are not only theory-based but also supported by empirical evidence, in order to strengthen the foundation of Indonesia's tax system. In addition, this study provides direction for further research in the field of taxation and economics, directing future research agendas to deepen understanding and develop more effective policies in the face of changing global taxation dynamics.
Reconstructing Islamic Finance Through Maqashid Shariah and Green Economy: An Agent-Based Adaptive Model Iman Supriadi; Fatchurrohman, Mochamad; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
International Journal of Islamic Finance Vol. 3 No. 2 (2025): November 2025
Publisher : Department of Islamic Financial Management, Faculty of Economics and Islamic Business, Sunan Kalijaga State Islamic University, Yogyakarta, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ijif.v3i2.2801

Abstract

Background: The global financial landscape is evolving toward greater ethical, social, and environmental accountability. However, Islamic finance originally a moral alternative to capitalism often mirrors conventional systems with limited Shariah depth. Bridging the gap between maqāṣid al-sharīʿah ideals and practice requires reconstructing Islamic financial governance through an integrative model aligning Shariah principles with green economy sustainability. Objectives: This study aims to reconstruct an Islamic financial model grounded in maqashid al-shariah and green economy principles through the Agent-Based Modeling (ABM) approach, in order to understand how green fiscal policies such as carbon taxation and green subsidies affect the investment behavior of Islamic financial institutions and the dynamics of economic sustainability. Novelty: This research introduces a novel conceptual framework called the Maqashid Green Adaptive Finance System (MGAFS), which operationalizes maqāṣid al-sharīʿah within the context of adaptive financial governance. Unlike prior studies that are predominantly descriptive or institutional, this study employs ABM to dynamically simulate multi-agent interactions among regulators, IFIs, and consumers in response to green fiscal policies. The model represents a methodological and theoretical innovation by bridging Islamic ethical foundations with computational systems thinking, thereby transforming maqāṣid al-sharīʿah from a normative doctrine into an empirical tool for sustainability analysis. Research Methodology / Design: This study employs an experimental computational approach based on Agent-Based Modeling (ABM) involving three primary agent groups: regulators, Islamic financial institutions (IFI), and consumers. The main parameters include the number of consumers, number of IFI, simulation periods, carbon tax rates, and levels of green subsidies. Two policy scenarios high green subsidy and high carbon tax are compared to analyze the systemic responses to different policy interventions. Findings: The simulation results indicate that green subsidies have a more significant impact on enhancing green investment and total income compared to carbon taxes. However, the combination of both policies produces a synergistic effect on the long-term stability of the Islamic financial system. Implication: These findings provide an empirical foundation for policymakers to integrate the principles of maqashid shariah with green economic instruments, thereby strengthening sustainable and adaptive governance within the Islamic financial system amid the global ecological transition.
Fintech Adoption and Financial Agility in Enhancing Distribution Efficiency: A Resource Orchestration Perspective Iman, Iman Supriadi
JEMeS - Jurnal Ekonomi Manajemen dan Sosial Vol. 9 No. 1 (2026): Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Publisher : Universitas Bojonegoro

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

Abstract

This study examines the influence of financial technology (FinTech) adoption and strategic financial agility on distribution efficiency, with financial flow synchronization as a mediating variable. Grounded in Resource Orchestration Theory (ROT) and Dynamic Capabilities Theory (DCT), the research aims to provide empirical evidence on how digital financial capabilities and agile resource management enhance operational performance in the distribution sector. A quantitative approach was employed, using survey data from 105 logistics and distribution firms in Indonesia. Data were collected via a structured questionnaire with Likert-scale measures and analyzed using Structural Equation Modeling (SEM) in AMOS. Mediation effects were tested via the Sobel test, and construct validity was confirmed through Confirmatory Factor Analysis (CFA). The findings indicate that FinTech adoption and strategic financial agility significantly improve financial flow synchronization, which in turn enhances distribution efficiency. Both direct and indirect effects were significant, with financial flow synchronization acting as a partial mediator. The model demonstrates strong fit indices, supporting the integrated ROT-DCT framework. This study confirms that FinTech and financial agility drive distribution efficiency, but their impact is optimized through synchronized cash flow management. Practical implications include prioritizing FinTech integration and agile financial training for supply chain managers.
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

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

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.
Co-Authors Abadi, Rukhul Ade Irma Suryani Lating Ahmad Taufiq Alfiyatussholichah, Alfiyatussholichah Amirah, Fathin Amrina Yulfajar Anita Kartika Sari Anita Kartika Sari Arinanda, Rizka Maulidia Ayu, Dewi Bayu , Aditya Burhan Stafrezar Chamid, Abdul Della Putri Satiya Ningtyas Devi Meilina Dewi Mumpuni Yudowati Dewi Mumpuni Yudowati Dewie Trie Wijayati Ela Diana Saputri Emmywati 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 Irawan, Wahyu Purno Jamhari Jamhari Kusuma Adi Rahardjo Kusuma Adi Rahardjo Kusuma Adi Rahardjo Kusuma Adi Rahardjo 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 Nurwanti, Lathifah Aisha Parwita Setya Wardhani Puspitasari, Fanny Dwi Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Reza Nur Fauzi Rukhul Abadi Rukhul Abadi Rukhul Abadi Rukhul Abadi S, Hesti Ayu Sari, Anita Kartika Sari, Etin Puspita Susanti, Lanny Regina Teguh Herdijanto Tobing, Herna Tri Wahjoedi Wahyu Handayani Wibowo , Nugroho Wulandari Harjanti Zahra, Gabinda Zulafa Arianty, Gabinda Zahra