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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Minds: Manajemen Ide dan Inspirasi MIX : Jurnal Ilmiah Manajemen Jurnal Manajemen dan Kewirausahaan (JMDK) JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) JURNAL EKSBIS Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Management and Economics DedikasiMU: Journal of Community Service Jurnal Neraca Peradaban Jurnal Pendidikan dan Pembelajaran Jurnal Ilmiah Manajemen dan Bisnis (JIMBis) Jurnal Ekonomi Utama (Juria) Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat Mujtama': Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi Journal of Management Specialists Journal of Innovative and Creativity International Journal of Management and Digital Business Indonesian Journal of Community Engagement Jurnal Ekonomi Manajemen Bisnis dan Akuntansi ABDIMAS NUSANTARA Jurnal Ilmu Ekonomi dan Bisnis
Dewi Urip Wahyuni
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Training and Assistance of Ecopreneurship for Senior High School Students in Surabaya Wininatin Khamimah; Dewi Urip Wahyuni; Eka Yuliati; Tegowati
Indonesian Journal of Community Engagement Vol. 1 No. 1 (2024): (September) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i1.7

Abstract

The partner’s problems are: not all of students have the awareness to handle plastic waste well, and most students do not know how to utilize plastic waste into useful products. The solutions are: ecopreneurship training and assistance by making handicrafts from plastic waste. The output targets achieved are 1.) Partners understand the negative impacts of plastic waste on environment. 2.) Partners have the skills to utilize plastic waste into useful and marketable items. The method of implementing as follows: a. Conducting training at partner schools. Partners are given counseling on the negative impacts of plastic waste on environment and  trained on how to make handycrafts from plastic waste. b.) Conducting online assistance via video call, to find out the application of training materials and the obstacles faced by participants. Partners are enthusiastic, it increases their knowledge about economic potential of plastic waste.
Personality, Organizational Culture, and Entrepreneurial Orientation on the Performance of Santripreneur Wahyuni, Dewi Urip
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 2 (2022): December (in progress)
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i2.29202

Abstract

Islamic boarding schools not only produce Islamic students but also begin to promote entrepreneurship to live independently and creatively in the community. This study aimed to determine the influence of personality, environmental culture, and entrepreneurial orientation on the performance of Santripreneur through entrepreneurial motivation in the Jombang Islamic Boarding Schools. This research was quantitative by using random sampling—the primary data by distributing questionnaires. The samples were 152 Santripreneurs—the method using SEM. The results confirmed all proposed hypotheses as well as the mediating effects. The finding confirms the role of enhanced-organizational culture in the Islamic setting in driving the creative business orientation of Santri in Indonesia.
Peran Digitalisasi Dalam Meningkatkan Efisiensi Pengelolaan Keuangan Daerah (Studi Kasus Pada Kota Medan) Balqis Zhofayra Alya; Fauziah Hanum; Nasirwan Nasirwan; Samsurijal Hasan; Dewi Urip Wahyuni
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 1 (2024): April, Jurnal Ilmu Bisnis dan Ekonomi Islam
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i1.56

Abstract

Penelitian ini menganalisis peran digitalisasi dalam meningkatkan efisiensi pengelolaan keuangan negara dan daerah, dengan studi kasus di Kota Medan. Perkembangan teknologi digital telah membawa perubahan signifikan dalam administrasi keuangan pemerintah, terutama melalui penerapan sistem e-budgeting, e-audit, dan e-procurement. Digitalisasi memungkinkan pencatatan yang lebih akurat, meningkatkan transparansi, serta mengurangi risiko penyimpangan anggaran. Meskipun demikian, implementasi digitalisasi menghadapi berbagai tantangan, seperti keterbatasan infrastruktur, rendahnya literasi digital aparatur negara, serta risiko keamanan data. Studi ini menggunakan metode kualitatif dengan pendekatan Analisis Sekunder Kualitatif (QSA) untuk mengevaluasi kebijakan dan dampak digitalisasi terhadap pengelolaan keuangan daerah. Hasil penelitian menunjukkan bahwa penerapan digitalisasi keuangan di Kota Medan telah meningkatkan transparansi dan akuntabilitas, tetapi masih memerlukan optimalisasi dalam hal infrastruktur teknologi dan penguatan regulasi. Oleh karena itu, strategi seperti peningkatan kapasitas SDM, penguatan sistem keamanan data, serta integrasi sistem keuangan pusat dan daerah sangat diperlukan untuk mendukung efektivitas digitalisasi dalam pengelolaan keuangan daerah. ABSTARCT This study analyzes the role of digitalization in enhancing the efficiency of state and regional financial management, with a case study in Medan City. The advancement of digital technology has significantly transformed government financial administration, particularly through the implementation of e-budgeting, e-audit, and e-procurement systems. Digitalization enables more accurate financial recording, increases transparency, and reduces the risk of budget deviations. However, its implementation faces several challenges, such as limited infrastructure, low digital literacy among government officials, and data security risks. This study employs a qualitative method with a Qualitative Secondary Analysis (QSA) approach to evaluate policies and the impact of digitalization on regional financial management. The findings indicate that digital financial implementation in Medan City has improved transparency and accountability but still requires optimization in technological infrastructure and regulatory strengthening. Therefore, strategies such as enhancing human resource capacity, strengthening data security systems, and integrating national and regional financial systems are essential to support the effectiveness of digitalization regional financial management. Keywords: Financial Digitalization, Budget Efficiency, Transparency, Accountability, Medan City
The Development of E-Commerce in Indonesia: Impact on MSMEs and Challenges of Digital Transactions Putri Yasmin Ananda; Rizka Nabila Daulay; Sabathya Candy Br Nababan; Sri Wahyuni Br Silalahi; Dewi Urip Wahyuni
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.177

Abstract

The development of E-Commerce in Indonesia in recent years has become one of the main factors in the change of the digital economy. Micro, Small, and Medium Enterprises (MSMEs), which serve as the backbone of the country’s economy, have gained significant opportunities through access to a wide market, improved operational efficiency, and ease in marketing and transactions. However, on the other hand, there are various challenges that must be faced, such as uneven digital literacy, logistics infrastructure that still needs improvement, issues of security and trust in digital transactions, as well as the complexity of regulations and taxation, along with competition from imported products and large platforms. This article aims to analyze how the development of electronic commerce has impacted MSMEs in Indonesia and to identify various key challenges in digital transactions that still hinder the optimization of its benefits
OPTIMALISASI PENGELOLAAN PAJAK DAN PEMBUKUAN SEDERHANA PADA UMKM BATIK LINTANG SARI KENONGO SIDOARJO Wininatin Khamimah; Dewi Urip Wahyuni; David Efendi; Eka Yuliati; Hermono Widiarto; Tegowati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19316

Abstract

Kegiatan pengabdian kepada masyarakat bertema ini dilaksakana di UMKM Batik Lintang Sari Kenongo di desa Sari Rogo Sidoarjo pada 14 November 2025. Kegiatan ini diikuti 22 peserta yang terdiri dari pemilik usaha, karyawan Produsen Batik Lintang Sari Kenongo dan pembatik lokal. Tujuan kegiatan ini memberi pengetahuan dan keterampilan peserta terkait perpajakan bagi wajib pajak UMKM dan pembukuan sederhana. Peserta mendapatkan materi tentang literasi perpajakan dan pembukuan sederhana, pelatihan praktis, dan pendampingan agar Batik Lintang mampu mengelola administrasi keuangan dan pajak secara benar dan legal. Dilakukan pelatihan mengenai kewajiban perpajakan UMKM, khususnya terkait PPh Final 0,5% berdasarkan PP 55/2022. Pelatihan mengenai prinsip dasar pencatatan transaksi keuangan yang standar bagi UMKM juga diberikan. Antusiasme peserta sangat tinggi, terlihat dari kesiapannya menerima materi, aktif bertanya dan semangat mengikuti kegiatan dari awal hingga akhir. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta tentang pentingnya pembukuan usaha dan perpajakan bagi pelaku UMKM. Sebagai tindak lanjut, telah disusun rencana tahapan pendampingan lanjutan tentang pembukuan dengan digital template, penyususnan neraca, penghitungan pajak dan pengisian pajak dengan e-filling. Kegiatan ini diharapkan menjadi pondasi penting dalam peningkatan pengetahuan dan kesadaran terkait kepatuhan pajak dan manajemen administrasi usaha yang lebih baik. Hal ini tentu akan berdampak positif bagi kemajuan usahanya.
PEMBAYARAN PAJAK SETELAH DITERBITKAN INSENTIF PAJAK DI UD.X Bagas Eka Mahendra; Dewi Urip Wahyuni; Eka Yuliati; Rika Rahayu
Jurnal Ekonomi Manajemen Bisnis Syariah dan Teknologi Vol. 4 No. 1 (2025): Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/embistek.v4i1.173

Abstract

Dampak virus corona menyebabkan kestidakstabilan perekonomian indonesia sehingga mengalami penurunan pajak secara signifikan. Hal ini dapat mempengaruhi kestabilan pendapatan negara. Fenomena yang terjadi adanya penurunan secara drastis penjualan pada pelaku UMKM bahkan 70% memilih untuk menutup usahanya karena terkendala dengan biaya operasional yang cukup besar. Tujuan penelitian untuk mengetahui bagaimana perhitungan dan alur pembayaran pajak usaha makro kecil dan menengah (UMKM) atas diterbitkan peraturan insentif pajak UD X. Teknik analisis data dengan menggunakan metode deskriptif kualitatif dengan melakukan pengumpulan data melalui interview dan dokumentasi. Hasil analisis: UD. X merupakan sebuah UMKM di bidang usaha home industry yang memproduksi kerupuk, UD. X telah menunjukkan ketertiban terhadap peraturan perpajakan dengan melakukan pembayaran pajak secara tepat waktu, UD. X terdapat kekeliruan dalam penerapan peraturan perpajakan, sehingga UD. X yang seharusnya tidak perlu membayar pajak menjadi tetap membayar pajak tiap bulannya. Hal ini seharusnya dapat segera ditangani selaku Wajib Pajak untuk segera memperbaiki perhitungan pajak UMKMnya sesuai dengan peraturan terbaru yang telah berlaku dan adanya PP No 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan yang menggantikan PP No 23 Tahun 2018 tentang Pajak Penghasilan atas Penghasilan dari Usaha yang diterima atau diperoleh Wajib Pajak yang memiliki Peredaran Bruto Tertentu para pelaku UMKM dapat leluasa menjalankan usaha kecilnya tanpa takut terkena pajak yang memberatkan mereka.
PENGARUH KUALITAS PRODUK, HARGA, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN MIE GACOAN DI KOTA SURABAYA Faradila Faradila; Dewi Urip Wahyuni
Jurnal Ilmiah Manajemen dan Bisnis (JIMBis) Vol 4 No 4 (2025): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jimbis.v4i4.8471

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas produk, harga, dan promosi terhadap keputusan pembelian Mie Gacoan di Kota Surabaya, dengan fokus pada pelanggan cabang Ambengan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengumpulan data melalui penyebaran kuesioner kepada 100 responden yang telah melakukan pembelian di Mie Gacoan cabang Ambengan. Pemilihan responden dilakukan berdasarkan kriteria yang telah ditentukan sesuai dengan kebutuhan penelitian. Data yang terkumpul kemudian dianalisis menggunakan metode regresi linier berganda untuk mengetahui pengaruh masing-masing variabel independen secara parsial maupun simultan terhadap keputusan pembelian. Hasil penelitian menunjukkan bahwa kualitas produk, harga, dan promosi secara simultan berpengaruh signifikan terhadap keputusan pembelian. Secara parsial, kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian. Harga juga berpengaruh positif dan signifikan terhadap keputusan pembelian, sedangkan promosi berpengaruh positif dengan tingkat signifikansi yang lebih rendah dibandingkan dengan kualitas produk dan harga. Temuan penelitian ini menegaskan bahwa peningkatan kualitas produk dan penetapan harga yang kompetitif menjadi strategi utama dalam mendorong keputusan pembelian konsumen, sementara promosi tetap berperan dalam mendukung keputusan pembelian konsumen Mie Gacoan di Kota Surabaya.
The Mediating Role of Consumer Loyalty in The Relationship Between Store Atmosphere, Consumer Satisfaction, and Purchase Decision in Coffee Shops in The Digital Era Dewi Urip Wahyuni; Teman Koesmono; Tegowati Tegowati
International Journal of Business, Management and Economics Vol. 7 No. 4 (2026): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v7i4.3672

Abstract

This study examines the mediating role of consumer loyalty in the relationship between store atmosphere, customer satisfaction, and purchase decisions among coffee shop customers in Surabaya in the Digital Society Era. This study employs a quantitative approach using an explanatory research design. The population consists of coffee shops located in Surabaya, including West, North, East, Central, and South Surabaya. The sample was selected using purposive sampling based on the rule of thumb of 5–10 times the number of indicators, resulting in 170 respondents who had purchased products at coffee shops in Surabaya. The data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (SEM) with AMOS version 30 to examine the relationships among variables and assess the mediating role of customer loyalty. The results indicate that store atmosphere has a positive and significant effect on customer loyalty, while customer satisfaction does not significantly affect customer loyalty. Furthermore, store atmosphere and customer satisfaction have positive and significant effects on purchase decision. Customer loyalty also has a positive and significant effect on purchase decision. The mediation analysis reveals that customer loyalty partially mediates the relationship between store atmosphere and purchase decision. However, customer loyalty does not mediate the relationship between customer satisfaction and purchase decision.
The Technical Competence and Navigation Systems as Drivers of River Pilotage Performance Muhammad Noor Hariansyah; Dewi Urip Wahyuni
International Journal of Management and Digital Business Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmdb.v5i2.2014

Abstract

Purpose – This study investigates the effects of work experience, technical competence, and navigation information systems on the safety and traffic-flow performance of ship pilotage operations in the Barito River, Indonesia, with job satisfaction examined as a mediating variable.Methodology – A quantitative explanatory research design was employed using a cross-sectional survey of 42 active ship pilots. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement model, structural relationships, and mediating effects.Findings – Technical competence had significant positive effects on job satisfaction (β = 0.651; p = 0.015) and pilotage performance (β = 0.661; p = 0.016). Navigation information systems exhibited the strongest positive relationship with pilotage performance (β = 0.860; p < 0.001), although their relationship with job satisfaction was not statistically significant. Work experience did not significantly influence either job satisfaction or pilotage performance, while job satisfaction itself had no significant effect on performance. Furthermore, job satisfaction did not significantly mediate the relationships between work experience (p = 0.978), technical competence (p = 0.568), or navigation information systems (p = 0.687) and pilotage performance.Conclusion – The findings highlight the importance of technical competence and navigation information systems in supporting safe and efficient river pilotage operations. Rather than relying primarily on accumulated professional experience or job satisfaction, pilotage service providers should emphasize competency-based training, continuous professional development, and effective navigation information management to strengthen operational performance.
Co-Authors Ab, Fitrawati Ardilla Ayu Kirana Bagas Eka Mahendra Balqis Zhofayra Alya Bisma Arianto David Efendi Deni Widyo Prasetyo Dies Nurhayati Eka Yulianti Eka Yuliati Eka Yuliati Eka Yuliati Erry Himawan Faradila Faradila Fauziah Hanum Fitria, Astri hasan, samsurijal Hermono Widiarto Ihsan Zikri Ulfiandi Ihsan Zikri Ulfiandi Ikhsan Budi Riharjo Khamimah, Wininatin Lestari, Masudi Masruchan Masruchan Masruchan Muhammad Luthfi Muhammad Noor Hariansyah Nasirwan Nasirwan Ninik Sudarwati Noerchoidah Nur Iffah Nur Laily Okto Aditya Suryawirawan Putri Yasmin Ananda Ratih Indriyani Rika Rahayu Rismawati Rismawati Rismawati Rismawati Rismawati Rismawati Rismawati Rizka Nabila Daulay Sabathya Candy Br Nababan Sabilila , Rully Alfiana Siyono Siyono Sri Wahyuni Br Silalahi Suhermin, Suhermin Tegowati Tegowati Tegowati, Tegowati Teman Koesmono Widyasari, Fernanda Wininatin Khamimah Wininatin Khamimah Wiwiek Srikandi Shabrie Yahya Yuliati, Eka