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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)
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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.
CIRCULAR ECONOMY TRANSFORMATION IN MSMES: SUSTAINABLE BUSINESS MODEL INNOVATION TO ENHANCE ECONOMIC AND ENVIRONMENTAL PERFORMANCE Supriadi, Iman; Fatchurrohman, Mochamad; Sari, Etin Puspita
Journal of Applied Economics in Developing Countries Vol 10, No 1 (2025): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v10i1.99036

Abstract

This study analyzes the transformation of the circular economy in micro, small, and medium enterprises (MSMEs) through sustainable business model innovation and evaluates its impact on economic and environmental performance. The research aims to identify key factors influencing the successful implementation of circular economy principles and propose a theoretical framework relevant to developing countries. Employing a qualitative approach, this study utilizes a case study design and secondary data analysis, drawing from peer-reviewed journals, industry reports, and policy documents. Thematic analysis is applied to extract key patterns and relationships that support circular economy adoption in MSMEs. The findings reveal that integrating resource efficiency, waste reduction, and digital technologies enhances MSME competitiveness while promoting sustainability. Key success factors include leadership commitment, strategic partnerships, and access to technology and financing. This study contributes to the literature by offering a comprehensive framework that integrates circular economy principles with business model innovation in the MSME context. Practically, it provides strategic insights for policymakers, business leaders, and academics to accelerate the transition toward sustainable business models. Future research should focus on empirical validation and sector-specific applications to strengthen the framework’s applicability. By adopting circular economy strategies, MSMEs can enhance their resilience, drive sustainable economic growth, and contribute to global environmental goals.