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Budiwitjaksono, Gideon Setyo
Universitas Pembangunan Nasional Veteran Jawa Timur
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Sosialisasi Pentingnya Digital Marketing Sebagai Salah Satu Strategi dalam Mengembangkan Usaha Mikro Kecil dan Menengah (UMKM) di Kelurahan Turi Kota Blitar Gideon Setyo Budiwitjaksono; Amalia Rizky Chairinnisa; Dina Indah Nurcahyani; Diva Delia Rossa Nicolas; Talitha Pandya
Jurnal Informasi Pengabdian Masyarakat Vol. 1 No. 2 (2023): Mei: Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.273 KB) | DOI: 10.47861/jipm-nalanda.v1i2.203

Abstract

: The digital era gave rise to new habits for MSMEs. It’s by using digital technology for business development. This community service activities through socialization aim to increase knowledge and skills in implementing digital marketing to develop the potential of MSMEs in Turi. This research method was carried out online and offline through four sessions, namely, conducting surveys, socialization, collecting responses through questionnaires, and assisting the implementation of digital marketing to MSMEs in Turi. So, KKN-T students carry out a program in the form of socialization and assistance in implementing digital marketing to develop MSMEs. The outreach activities have resulted in a good enthusiasm and response from the MSME participants. There are three MSMEs that want to be assisted in implementing digital marketing, there is Emping Jagung, Frozen Food Mas Fian, and Omah Kelor. Assistance is done by creating website, social media accounts, e-commerce, and content bank. Thus, it is hoped that holding this activity can develop more potential of MSMEs in Turi, Blitar City
Sosialisasi Pembuatan Pestisida Nabati Daun Pepaya pada KWT Turi Makmur Kota Blitar Ningrum, Anisa Sulistya; Adelia Regina Putri; Noor Rizkiyah; Gideon Setyo Budiwitjaksono
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 2 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i2.406

Abstract

The majority of farmers in Indonesia use chemical pesticides in cultivating their crops. Residues of chemical pesticides when used continuously will be harmful to the surrounding environment. Botanical pesticides are an alternative to chemical pesticides made from natural ingredients, namely plants. One of the plants that can be used as a vegetable pesticide is papaya leaves. KWT Turi Makmur has not utilized papaya leaves as a vegetable pesticide. The socialization regarding the manufacture of papaya leaf vegetable pesticides aims to provide knowledge and utilize natural materials around to become vegetable pesticides. The method used is observation, practice of making papaya leaf vegetable pesticides, and implementation consisting of outreach, demonstrations, and handing over of plant pesticides. As a result, KWT Turi Makmur received new insights and was proactive in terms of using natural ingredients and how to make them into vegetable pesticides. The main raw materials of vegetable pesticides consist of papaya leaves, garlic and cayenne pepper while the supporting materials are dishwashing soap and water. It is important to carry out socialization and training activities in order to obtain maximum results in the prevention and control of plant pests, where previously chemical pesticides were used which had harmful risks to living things and the surrounding environment.
ANALISIS KETIDAKSESUAIAN HASIL STOCK OPNAME PADA GUDANG PERSEDIAAN OBAT RUMAH SAKIT XYZ Arsylia, Shalli; Budiwitjaksono, Gideon Setyo
Jurnal Bisnis, Logistik dan Supply Chain (BLOGCHAIN) Vol. 4 No. 2 (2024): Jurnal Bisnis, Logistik dan Supply Chain
Publisher : Program Studi Administrasi Bisnis, Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/blogchain.v4i2.1355

Abstract

Obat merupakan persediaan yang sangat rentan terjadi kadaluarsa, kehilangan, dll. Hal ini harus dicegah dengan dilakukannya audit stock opname. Hasil dari stock opname bisa saja terjadi ketidaksesuaian persediaan fisik dengan kartu stock. Oleh karena itu, diperlukannya analisis yang lebih jauh untuk dapat mengetahui sebab dan akibat dari masalah yang timbul. Penelitian ini dilakukan pada gudang persediaan obat rumah sakit XYZ dan berfokus pada ketidaksesuaian pada hasil pelaksanaan stock opname sebagai objek penelitian. Metode penelitian dilakukan dengan pendekatan kualitatif yang dilakukan dengan cara observasi dan wawancara dengan pihak staff gudang persediaan obat rumah sakit XYZ. Data akan diidentifikasi menggunakan metode DMAIC serta pemberian rekomendasi yang menggunakan konsep kaizen atau 5S. Hasil dari identifikaasi masalah yang terjadi menunjukkan beberapa penyebab seperti salah pencatatan, belum dimutasi, dan belum dicatat. Rekomendasi yang diberikan seperti pengurutan ukuran dosis obat, sosialisasi cara update stock obat pada system, memproses permintaan obat secara urut, dll.
The Use of Altman Z-Score, Springate, and Zmijewski in Detecting Financial Distress in the Transportation and Logistics Sector Companies Krisyuanto, Tyus; Budiwitjaksono, Gideon Setyo
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.872

Abstract

This research aims to explore how the Altman model (Variable X1), the Springate model (Variable X2), and the Zmijewski model (Variable X3) affect financial distress. A quantitative approach is used, with information gathered from secondary sources, specifically financial statements of transportation and logistics firms on the Indonesia Stock Exchange. The analysis includes systematic compilation, tabulation, and examination of data. The findings from the discriminant analysis indicate that only the Springate model (X2) demonstrates statistical significance, whereas both the Altman (X1) and Zmijewski (X3) do not achieve significance. In terms of predictive accuracy for each model, Altman yields 54.16%, Springate provides 58.33%, and Zmijewski records 16.66%. In summary, within companies operating in the transportation and logistics sector, it is evident that Springate model (X2) possesses a substantial influence in forecasting instances of financial distress, while neither the Altman (X1) nor Zmijewski (X3) models exhibit a comparable level of influence. The findings indicate that the Springate model is the most effective tool for predicting financial distress in this sector.
Peran Whistleblowing System dan Big Data Dalam Pendeteksian Fraud Pada Instansi Pemerintah Permata, Marchelo Boas; Budiwitjaksono, Gideon Setyo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8005

Abstract

This study aims to analyze the influence of the whistleblowing system and big data on fraud detection in the public sector. A quantitative approach was employed by distributing questionnaires to 112 auditors of the Audit Board of Indonesia (BPK) in East Java. Data were processed using the SEM-PLS method. The outer model results confirmed the validity and reliability of the research instruments. The structural model test revealed that the whistleblowing system has no significant effect on fraud detection, while big data shows a positive and significant impact. These findings indicate that big data is more effective in supporting audit processes than manual whistleblowing mechanisms. This study contributes theoretically to the literature on fraud detection and provides practical implications for auditors and policymakers in designing technology-based fraud detection systems.
Kualitas Sumber Daya Manusia Memoderasi Determinan Senjangan Anggaran Faizah, Nur; Budiwitjaksono, Gideon Setyo; Vendy, Vicky
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1065

Abstract

The study aims to analyze budget participation and budget clarity on budgetary slack, are moderated by human resources quality at BLUD Puskesmas in Jombang Regency. The population of this study are 34 BLUD Puskesmas di Jombang Regency with the research subjects are administration coordinator, data planning and management coordinator, and financial coordinator from BLUD Puskesmas. The number of samples in this study is 25 BLUD Puskesmas that obtained by using slovin formula, resulting in a total of 75 employees as respondents. The sampling technique used is simple random sampling with lottery method. The type research is quantitive research with the Partial Least Square (PLS) The steps used in PLS analysis technique are outer model analysis, inner model analysis, and hypothesis test. The result show that budget participation has a positive effect on budgetary slack, budget clarity has a negative effect on budgetary slack, human resources quality is not able to moderate budget participation on budgetary slack, and human resources quality is able to moderate budget clarity on budgetary slack.
Analisis Aplikasi Sakti Terhadap Efektifitas Penyusunan Laporan Keuangan dengan Mediasi Komitmen Pimpinan Tauristasari, Lila; Gideon Setyo Budiwitjaksono; Tantina Haryati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3571

Abstract

The purpose of this research to examine the influence of understanding accrual-based government accounting standards, utilization of the SAKTI application and competence on the effectiveness of preparing financial reports with leadership commitment as a mediation variable in the work unit of the Ministry of Education, Culture, Research and Technology. The population to be studied are Computer Recording Officers, namely SAKTI Application Operators and Accounting/Verification Officers, namely Commitment Making Officers who are involved in preparing financial reports at the Budget User Authorization Accounting Unit (UAKPA) level at the Working Unit of the Ministry of Education, Culture, Research and Technology with totaling 75 respondents. The data used in this research was analyzed using the Partial Least Square (PLS) approach with the help of the smart PLS 3.0 analysis tool. Based on the measurement results, it shows that Understanding Accrual-Based Government Accounting Standards has an influence on the Effectiveness of Preparing Reports, Utilization of the SAKTI Application has an influence on the Effectiveness of Preparing Financial Reports, Competence has an influence on the Effectiveness of Preparing Financial Reports, Understanding Accrual-Based Government Accounting Standards have an influence on the Effectiveness of Preparing Financial Reports through the Commitment of Employee Work Leaders, Utilization of the SAKTI Application has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders, Competence has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders.
Empowering Women Fishpond in Developing the Home Business of the Milk Fish Crackers Industry Tranggono, Didiek; Budiwitjaksono, Gideon Setyo; Pratiwi, Yunita Satya
Journal of Business Social and Technology Vol. 5 No. 2 (2024): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.164

Abstract

The development of milkfish farming in traditional ponds must of course be based on the potential possessed. One of the most important potentials is the local knowledge of the community about the cultivation system in ponds. The Program for the Application of Research Results for the Community (PIHAT), is directed to provide knowledge and insight to group partners related to the development of milkfish cracker products by improving packaging design, adding shrimp cracker products, and payus fish crackers, as well as marketing management including online marketing, so that a suitable marketing network development model can be obtained and smooth productivity and sales. Meanwhile, the target of the PIHAT Program is the development of milkfish cracker business as an additional source of income for fishing families in Kalanganyar Village, so that more comprehensive knowledge can be achieved on how to increase milkfish cracker production including how to market effectively and efficiently. This series of activities is in addition to identifying partner problems, finding solutions, monitoring, and packaging of milkfish cracker products in supporting marketing; The output of activities is websites, catalogs, scientific articles in accredited national journals, increasing knowledge, improving product quality, improving packaging quality, and improving marketing management. The results achieved in this service activity are that KUB Planet Bandeng which is an average fisherwoman has improved in quality both in terms of taste, packaging, and marketing network.
The Influence Of LDR, ROE, NIM, And BOPO On Changes In Banking Company Profits (Empirical Study On Banking Sector Companies Listed On The Indonesia Stock Exchange (IDX) 2018-2022) Jordan Adam Setiawan; Gideon Setyo Budiwitjaksono
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The objective of this study is to ascertain and evaluate the impact of the Loan to Deposit Ratio (LDR), Return on Equity (ROE), Net Interest Margin (NIM) and Operating Expenses on Operating Income (BOPO) on changes in profits of banking sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2018-2022. This research employs a quantitative approach utilizing secondary data from annual financial reports and audited financial reports of conventional banks sourced from the official website of the Indonesia Stock Exchange (www.idx.co.id). A purposive sampling technique was utilized to select a sample of 135 observations over a five-year research period. The data analysis employed a multiple linear regression analysis technique. The findings of this study indicate that the combined influence of liquidity ratio (LDR), return on equity (ROE), net interest margin (NIM), and cost-to-income ratio (BOPO) has a statistically significant effect on changes in profit. However, while liquidity ratio and return on equity have a significant effect on profit changes, net interest margin and cost-to-income ratio do not.
Pengaruh Transfer Pricing, Inventory Intensity, Capital Intensity Terhadap Penghindaran Pajak Ramadhan, Daniel; Budiwitjaksono, Gideon Setyo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8193

Abstract

This study aims to analyze the impact of transfer pricing, inventory intensity, and capital intensity on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Tax avoidance is a critical issue due to its effect on optimizing state revenue. The study employs a quantitative approach with purposive sampling, resulting in a sample of 12 companies analyzed over five years, yielding 60 observational data points. Secondary data were obtained from published annual reports and financial statements. Data analysis was conducted using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the assistance of SmartPLS 3.0 software. The results indicate that transfer pricing and capital intensity have no significant impact on tax avoidance. Meanwhile, inventory intensity has a positive and significant effect on tax avoidance, suggesting that inventory manipulation may be used to reduce tax burdens. These findings contribute to regulators in tightening oversight on inventory management in tax policies and to companies in formulating ethical and regulation-compliant tax strategies.
Co-Authors , Nabila Carissa Anindiyadewi Acynthia Ayu Wilasittha Adelia Regina Putri Agung Agung Agustina, Zalfa Nurrahmah Aidilla Winda Prastika Al Iqdam Bima Habbatil Izzi Al Iqdam Bima Habbatil Izzi Amalia Rizky Chairinnisa Amanda Meiliya Amanda Okky Wijaya Ambar Alimatur Rosyidah Ameilia Budi Ifanisari Ammalya Ananda Fertansyah Ananda Putra Nindhita Aulia Haqq Ananta, Ayu Nevilia Anarta Cahyadiatma Andi Maulana Andrianto, Mohamad Angelita, Debry Octavia Anggi Wahyu Puspita Annisa Aprilia Husnul Khotimah Anty Wulandari April Dwi Wulandari April Dwi Wulandari Ardian Christyanti Ardiansah, Yoga Maulana Ardyansyah, Akhmad Hildan Argya Bratasena Ariadi, Deni Arie Dwi Riskiyanti Arsylia, Shalli Arum Indah Setyarini Arum Ramadhani Arvianti, Vivi Septi Aryanta, Agnesya Putri Aulia Friya Rahana Dewi Aulia, Nila Azhahra Divia Putri A’isy Sufyaan Alim Pamuji Batara Effenberg Abigael Marulitua Siburian Batara, I Wayan Darma Berliana Aini Fitria Berlianto Juan Cailah, Almanda Ridya Chintya Nabella Asharini Clara Oktavia Firdaus Damayanti, Dinda Danang Bayu Siswoko Danurwenda Permana Erlushandy Debora Kartini Miseri Lubis Deni Ariadi Devi Istyalita Devina Rahma Adelia Dewi, Annisa Nathania Dharu Wicaksono Diah Ayu Woro Ambarini Diah Hari Suryaningrum Dian Tri Agustin Didiek Tranggono Dina Indah Nurcahyani Diva Delia Rossa Nicolas Donny Achmad Tjauzy Duta Rahma Safira Dwi Mulyati Ningrum Dwi Suhartini Dwi Syerli Inda Rahmawati Dyah Ratnawati H Ely Nanda Khamdiyah Endang Iryanti Erna Sulistyowati Esya Ananta Riski Tyanti Etha Listiany Supardi Evi Imtihani Fadilah Rizqi Muhamad Fahmi Al Farabby Mustofa Faizah Maulanda Salsabilla Fanesa Rena Revaliana Ferdy Septiansyah Wardhana Feriza Lucia Islammiyah Feriza Lucia Islammiyah Fikriyah, Tia Mahrurotul Fiorara Gustie Fitriah, Luluk Desva Fiya Wardhatul Islamyi Gabriella Gian Pitaloka Galuh Pratama Gempita Asmaul Husna Gunawan, Boy Erdyansyah Hadi Prayitno, Hadi Hakim, Moh Irman Haq, Jelita Arinal Harya, Gyska Indah Haryati, Tantina Heny Sulistiana Hero Priono, Hero Husna, Gempita Asmaul Hutabarat, Elena Br Iklimah Putry Murady Ilvia Azhari Salsabila Ima Mukaromah Indiari Afnawati Indiari Afnawati Isfia Diana Putri Jelita Arinal Haq Jessica Putri Adiyoga Jordan Adam Setiawan Kalya Rachel Rosita Kevin Pratama Nugraha Khairunnisa , Syarifah Khalifah Mur Istifarih Kinaryosih, Nimas Caesar Ratu Krisyuanto, Tyus Larasati Kusuma Wardani Lina Nasehatun Nafidah Lisana  Shidqina Lolita Regina Cahyani Luluk Desva Fitriah M. Dimas Nurully Arviansyah M. Fernanda Abuzar Zuhri M. Ghulam Dzaki Abdilla Ma'rufah, Khaulan Majid, Muhammad Ainun Nashrul Mar’atus Sholikhatunnisa Maulana, Yogi Irfan Melinda Trisya Yulianto Melyana Sihotang Mery Herlinawati Mianti, Yosy Fryli Miguel Felix Wijaya Mikhael Garda Prasetya Mirza Andrian Syah Moch. Rizky Ramadhan Mochammad Syahris Sauki Moh Fatkhur Rohman Mohamad Zahrain Adjie Monica Vidia Putri Sefira Mufidah, Salma Fitria Muhammad Novian Gilang Ramadhan Muhammad Yafie Alfiandy Munari, Munari Nadhita Sania Dewi Firlaely Nadia Putri, Sonya Nanda Wahyu Indah Kirana Nandia Ega Pratama Nastasya Uyun Siti Azzahra Natasya Anggraeni Ni Nyoman Septi Artadiyani Nico Akbar Priyambudi Nimas Auralia Damayanti Ningrum, Anisa Sulistya Nirmalasari, Ika Noor Rizkiyah Novi Eka Nadias Noviyanti Pusvita Nur Faizah Nur Syndah Apriliani Nur Syndah Apriliani Nuria Puspita Anggrainy Nuril Ade Pramudita Nuritasari, Putri Arimbi Nuryananda, Praja Firdaus Pandu Dewa Dana Pandu Wiratama Permata, Marchelo Boas Pertiwi, Naafi’ Putri Pitaloka, Gabriella Gian Pitaloka, Raci Prastika, Aidilla Winda Puspita, Aida Indah Putri Indah Rachmawati Putri Kurnia Widiati Putri Kurnia Widiati Putri, Tiara Amelia Raci Pitaloka Rahmadhanie, Sandy Ayu Putri Rahmadhany Hadi Kusuma Ramadhan Aji Pamungkas Ramadhan, Daniel Ramadhani, Arum Ramadhani, Defianty Nabilah Ramadhani, Mesra Amalia Ratama, Gandi Khandin Regita Cahyani Regita Endah Cahyaning Naya Rhida Arsy Farah Diba Rilah, Fitri Nur Rima Anggun Aprilya Rio Alghaniy Putra Ririn Putri Anggraeni Rista, Raharka Prismadifa Ristikawati, Anita Rizdina Azmiyanti Rizky Riza Ismail Rosanti Amalia Putri Rosyida, Nilna Fauza Ulul Rosyidatul Maulidinah Sandjaja, Vanessa Adelia Sartika Devi Prameswari Selomitha Soffi, Auni Bhetrisia Septania, Anisa Septia Anggraini Shalsya Dian Aprilyana Shasa Nadia Kartikawati Siahaan, Irenita Fitri Sihombing, Longga Yestrida L. Sindrila Dwita Eprilsa Sinta Paulina Situmorang Sintha Dayu Aringgani Siti Sundari Sri Windari Susanti, Evi Yuli Syafira Puteri Maharani Talitha Pandya Tasya Dwi Puspita Tauristasari, Lila Tegar Zakaria Nugraha Tia Ivanka Tia Mahrurotul Fikriyah Tiara Febry Adviola Tiara Fibrianti Ning Tyas Tiara Kusuma Wardiyanti Tiarno, Sella Mahcica Tyus Krisyuanto Ulum Anggun Setyaningrum Utami, Rahayu Sri Vanessa Adelia Sandjaja Vica, Monica Vicky Vendy Vira Damayanti Vivi Septi Arvianti wakhidatul ummah Widayantie, Tituk Diah Wildatul Muawanah Winanda Chyntia Simamora Yosy Fryli Mianti Yosy Fryli Mianti Yosy Fryli Mianti Yunita Satya Pratiwi Zainal Abidin Achmad Zalfa Nurrahmah Agustina Zalman Alfarizt Zulfa Novita Sari Zulianti, Mei Fifa