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All Journal Jurnal Keuangan dan Perbankan El Dinar Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Economics, Business, & Accountancy Ventura Journal of Business & Banking Journal of Indonesian Economy and Business Ekspektra: Jurnal Bisnis & Manajemen Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Kesehatan Holistic Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Samudra Ekonomi dan Bisnis Syarikat : Jurnal Rumpun Ekonomi Syariah Akuntansi : Jurnal Akuntansi Integratif ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) International Journal of Education, Social Studies, And Management (IJESSM) Journal Of Human And Education (JAHE) Jurnal Pengabdian Pada Masyarakat METHABDI Eduscape: Journal of Education Insight Jurnal Abdimas Kesehatan
Wiwik Lestari
Universitas Hayam Wuruk Perbanas
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Strategies Role of Tax Management Effectiveness in Corporate Tax Compliance: Financial Condition, Tax Understanding, and Tax Awareness Kriswardhani, Anova Pepsy; Lestari, Wiwik
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2456

Abstract

Purpose: This research fosters a conceptual framework for tax compliance behavior by integrating economic and social psychological perspectives through the Slippery Slope Framework. This concept postulates that taxpayer compliance is affected by two primary dimensions, specifically the power of tax authorities and taxpayers’ trust in authorities. Methodology/approach: In this research, a survey-based quantitative approach was utilized to examine the effects of financial condition, tax understanding, and taxpayer awareness on corporate taxpayer compliance, in addition to observe the moderating role of tax management effectiveness. The research was administered during the period 22 December 2025 to 11 January 2026. Data were collected from corporate taxpayers registered at KPP Pratama Surabaya Sukomanunggal. The data were analyzed using SmartPLS version 4.1.1.6. A total of 100 corporate taxpayers were selected using purposive sampling. Findings: The findings discovered that financial conditions did not have any noteworthy effect upon corporate taxpayer compliance. Besides, tax understanding and taxpayer awareness results had positive and significant influence on corporate taxpayer compliance. Furthermore, tax management effectiveness did not moderate the relationships among financial conditions, tax understanding, and taxpayer awareness toward corporate taxpayer compliance. Practical implications: This study suggests that tax authorities should prioritize improving taxpayers’ understanding and awareness to enhance compliance, rather than focusing primarily on financial conditions or tax management effectiveness. Originality/value: This research delivers theoretical contributions to the tax compliance literature and recommends concrete suggestions for tax authorities in recommending policies and approaches to expand corporate taxpayer compliance.
Pelatihan Media Pembelajaran Interaktif Berbasis AI Dan H5P Bagi Guru MAN Surabaya Yudi Sutarso; Rr. Iramani; Zubaidah Nasution; Wiwik Lestari; M. Anang Karyawan; Muhammad Al Hafidz
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 9 No. 2 (2026): April 2026
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v9i2.4323

Abstract

Abstract : The rapid advancement of Artificial Intelligence (AI) in secondary education demands teachers to enhance their digital competence to design adaptive and interactive learning experiences. However, preliminary observation at MAN Surabaya indicated limited AI literacy and minimal exposure to H5P-based interactive tools.This training aimed to enhance the digital competence of MAN Surabaya teachers in utilizing Artificial Intelligence (AI) and H5P platform for developing interactive learning media. Using an ADDIE model-based capacity building approach, the training consisted of four phases: (1) needs assessment through pre-test, (2) conceptual training and hands-on practice, (3) mentoring for media development, and (4) outcome evaluation. Participants included 72 teachers from various subject backgrounds. Results demonstrated significant technological proficiency improvement: AI understanding increased by 11% (from 56% to 67%), while H5P awareness surged 58% (from 8% to 66%). Teachers successfully produced diverse interactive media including physics quizzes with instant feedback, visual-based 4P marketing materials, and psychology content using storytelling techniques. Keywords: AI; digital literacy; H5P; interactive learning media, teacher Abstrak : Perkembangan pesat Artificial Intelligence (AI) dalam pendidikan menengah menuntut guru untuk meningkatkan kompetensi digital mereka guna merancang pengalaman pembelajaran yang adaptif dan interaktif. Namun, observasi awal di MAN Surabaya menunjukkan bahwa literasi AI masih terbatas serta paparan terhadap perangkat pembelajaran interaktif berbasis H5P masih minimal. Pelatihan ini bertujuan meningkatkan kompetensi digital guru MAN Surabaya dalam memanfaatkan Artificial Intelligence (AI) dan platform H5P untuk pengembangan media pembelajaran interaktif. Melalui pendekatan capacity building berbasis model ADDIE, pelatihan meliputi empat tahap: (1) asesmen kebutuhan melalui pre-test, (2) pelatihan konseptual dan praktik, (3) pendampingan pengembangan media, dan (4) evaluasi hasil. Peserta terdiri dari 72 guru dengan beragam latar belakang mata pelajaran. Hasil menunjukkan peningkatan signifikan dalam penguasaan teknologi: pemahaman AI meningkat 11% (dari 56% menjadi 67%), sedangkan pengenalan H5P melonjak 58% (dari 8% menjadi 66%). Guru berhasil memproduksi berbagai media interaktif seperti kuis fisika dengan umpan balik instan, materi strategi pemasaran 4P berbasis visual, dan konten psikologi dengan pendekatan storytelling. Kata kunci: AI; H5P; guru; literasi digital; media pembelajaran interaktif,
Shariah Governance, Maqasid al-Shariah, SMEs Performance: The Role of Gender and Age Sri Lestari Kurniawati; Wiwik Lestari; Linda Purnama Sari; Titis Puspitaningrum Dewi Kartika
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2374

Abstract

This study's primary objective is to develop shariah governance and maqasid alshariah models in improving the performance of SMEs in Surabaya, Indonesia. The sampling technique used is the purposive sampling method, and the analysis model used is the Structural Equation Model (SEM). The results show that creating a conducive pre-condition/situation, Sharia governance principles, and ethics, and code of conduct have insignificant influence on SMEs' performance. In contrast, maqasid al-shariah has a significant influence on the performance of SMEs. Besides, the results also show that gender positively moderates the influence of ethics and code of conduct on the performance of SMEs. In contrast, age negatively moderates the influence of the creation of conducive pre-condition/situation and ethics and code of conduct on SMEs' performance. The results of this study are expected to be used as input for SMEs to improve their performance. SMEs need to understand the Sharia governance indicators and increase their understanding of maqasid al-shariah in running their business.
Pengaruh Corporate Social Responsibility (CSR) dan Leverage Terhadap Kebijakan Dividen dengan Ukuran Perusahaan Sebagai Variabel Moderasi Andini Novita; Wiwik Lestari; Linda Purnama Sari
Journal of Business & Banking Vol 15 No 2 (2025): November (2025) - April (2026)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414//jbb.v15i02.5595

Abstract

ABSTRACT This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and leverage on corporate dividend policy. Dividend policy is treated as the dependent variable and is proxied by the dividend payout ratio and dividend to sales. The independent variables are CSR disclosure, measured using the CSR Score, and leverage, measured by the debt-to-asset ratio. This study also employs firm size as a moderating variable, measured by the natural logarithm of total assets. The population consists of companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected using a purposive sampling method. The study uses 92 observations as the sample. The data used are secondary data obtained from companies’ annual reports and sustainability reports. This research adopts a quantitative approach using panel data regression analysis. The results show that CSR disclosure has a positive and significant effect on the dividend payout ratio but does not have a positive effect on dividend to sales. Leverage has a negative and significant effect on dividend policy, both when proxied by the dividend payout ratio and dividend to sales. Furthermore, the moderating role of firm size in the relationship between CSR disclosure and dividend policy shows insignificant results when dividend policy is proxied by the dividend payout ratio, but shows a strengthening and significant effect when proxied by dividend to sales. The theoretical implication of this study supports stakeholder theory, which suggests that companies are not only responsible to shareholders but also to all stakeholders.  
Pengaruh Corporate Social Responsibility (CSR) dan Leverage Terhadap Kebijakan Dividen dengan Ukuran Perusahaan Sebagai Variabel Moderasi Andini Novita; Wiwik Lestari; Linda Purnama Sari
Journal of Business & Banking Vol 15 No 2 (2025): Volume 15 Nomor 2
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414//jbb.v15i02.5595

Abstract

ABSTRACT This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and leverage on corporate dividend policy. Dividend policy is treated as the dependent variable and is proxied by the dividend payout ratio and dividend to sales. The independent variables are CSR disclosure, measured using the CSR Score, and leverage, measured by the debt-to-asset ratio. This study also employs firm size as a moderating variable, measured by the natural logarithm of total assets. The population consists of companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected using a purposive sampling method. The study uses 92 observations as the sample. The data used are secondary data obtained from companies’ annual reports and sustainability reports. This research adopts a quantitative approach using panel data regression analysis. The results show that CSR disclosure has a positive and significant effect on the dividend payout ratio but does not have a positive effect on dividend to sales. Leverage has a negative and significant effect on dividend policy, both when proxied by the dividend payout ratio and dividend to sales. Furthermore, the moderating role of firm size in the relationship between CSR disclosure and dividend policy shows insignificant results when dividend policy is proxied by the dividend payout ratio, but shows a strengthening and significant effect when proxied by dividend to sales. The theoretical implication of this study supports stakeholder theory, which suggests that companies are not only responsible to shareholders but also to all stakeholders.  
Co-Authors Andini Novita Arinda Putri Nawalani Arista, Dina Azhari, Ichwan Durotul Makkiyah Erika Erika Ernawati Ernawati Fatmawati , Laila Fitri Yani Hasibuan, Vivi Uvaira Hayeti, Triana Najma Herlambang, Nur Ika Yunia Fauzia Kriswardhani, Anova Pepsy Linda Purnama Sari Linda Purnama Sari Lindiawati, Lindiawati M. Anang Karyawan M. Henityo Agung As'adi Mohammad Al Hafidz Muhammad Al Hafidz Muria Indah Nur Rochmawati B.S Nabhaki, Firelza Nasution, Zubaidah Permana, Dhyka Bagus Prianggie, Sherly Alensia Rambe, Juli Asmida Rendra Elvira Shinta Reza Tianto Ripani, Izani Fathya Rizki Ayu Arilia Rr. Iramani Rr. Iramani Sandy, Sapna Ari Sindi Pramita Sari Sri Lestari Kurniawati Sri Lestari Kurniawati Sri Lestari Kurniawati Stelly Martha Lova Sujoko Waluyo Susanti, Siti Melvy Suwanto Suwanto Suwanto Tatik Suryani Tatik Suryani Titis Puspitaningrum Titis Puspitaningrum Dewi Kartika Titis Puspitaningrum Dewi Kartika Ulum, Achmad Syaiful Uvaira Hasibuan, Vivi Wahyuni, Intan Sri Yudi Sutarso