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All Journal Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam Among Makarti MAGISTRA AKSES: Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi EkBis: Jurnal Ekonomi dan Bisnis Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Sosio Dialektika Jurnal Pengabdian Dharma Bakti Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akademik Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Accounting and Finance E-Amal: Jurnal Pengabdian Kepada Masyarakat Business and Accounting Education Journal
Setyo Mahanani
Universitas Wahid Hasyim
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences

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Pengaruh Pengelolaan Keuangan, Inklusi Keuangan, dan Kompetensi SDM Terhadap Kinerja UMKM di Era Pandemi Covid-19 Muhammad Alvin Habibi; Maskudi Maskudi; Setyo Mahanani
Journal of Accounting and Finance Vol 1, No 1 (2022): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v1i1.6878

Abstract

Pandemi Covid-19 mengakibatkan berkurangnya pendapatan rill nasional sehingga melemahnya tingkat pertumbuhan ekonomi Indonesia. UMKM coffee shop merupakan sektor paling terdampak akibat pembatasan sosial yang diberlakukan pemerintah, sehingga menjadikan permintaan terhadap berbagai komoditas pada UMKM mengalami penurunan dan tidak dapat menutup biaya operasional yang berakibat kinerja turun yang dapat berpotensi bangkrut. Tujuan observasi ini ialah guna mengukur seberapa banyak pengaruh pengelolaan keuangan, inklusi keuangan, dan kompetensi SDM terhadap kinerja UMKM di Kota Semarang di tengah pandemi covid-19. Metode dalam observasi ini adalah metode kuantitatif dengan teknik mengumpulkan data memakai kuesioner yang dibagikan kepada 73 pelaksana UMKM coffee shop di Kota Semarang dengan analisa regresi linier berganda memakai uji hipotesis uji t. Hasil pengujian membuktikan variabel pengelolaan keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM. Pengujian variabel inklusi keuangan menyatakan bahwa inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM. Pengujian variabel kompetensi SDM menyatakan kompetensi SDM berpengaruh positif tetapi tidak signifikan terhadap kinerja UMKM. Pengaruh variabel bebas terhadap variabel terikat bernilai 0,323 atau 32,3%, sementara sisanya sebanyak 67,7% dipengaruhi oleh variabel lain yang tidak termasuk dalam observasi ini.
BUDIDAYA IKAN LELE DENGAN KOLAM TERPAL DI KELURAHAN SUKODONO KECAMATAN KENDAL KABUPATEN KENDAL Nanang Yusroni; Umar Chadhiq; Sri Retnoningsih; Setyo Mahanani; Ratna Kusumawati; Ratih Pratiwi; Risti Lia Sari
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3: September 2021
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v1i3.941

Abstract

Pengabdian Kepada masyarakat dari Tim Fakultas Ekonomi Unwahas mempunyai tujuan untuk memanfaatkan budidaya lele dengan optimasi bahan terpal disertai limbah ayam pedaging sebagai pakan tambahan ini sangat berpotensi untuk memperoleh keuntungan. Limbah ayam pedaging bisa didapatkan dari usaha peternakan yang berada di sekitar daerah sukodono Kendal. Metode berupa Persiapan Lahan, Pembuatan Kolam Dengan Terpal, Tahap Persiapan Kebutuhan, Tahap Pelaksanaan Pembenihan Tahap Pengamatan Pelaksanaan Budidaya dan Pemasaran, dengan pelatihan dan penyuluhan. Hasil akhir dari kegiatan pengabdian masyarakat ini adalah bahwa potensi ekonomi yang ada di desa Sukodono bisa diangkat dengan cara berupa optimalisasi kegiatan ternak ikan lele dengan terpal.
Pengaruh Profitabilitas, Leverage, Good Corporate Governance dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Silvia; Mahanani, Setyo; Komilova, Irodakhon
Business and Accounting Education Journal Vol. 5 No. 3 (2024): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v5i3.13786

Abstract

This research is a quantitative study that aims to analyze the effect of profitability, leverage, independent commissioners, audit committees and company size on tax aggressiveness in Mining Companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used in this study was non-probability sampling using a purposive sampling approach and a sample of 26 companies was obtained. The data used is secondary data in the form of financial reports and annual reports obtained through the site www.idx.co.id and related company websites. The results of this study indicate that profitability, leverage, audit committee and company size have no effect on tax aggressiveness. Meanwhile, independent commissioners have a positive and significant effect on tax aggressiveness.
Pendampingan Business Management Skills dan Literasi Keuangan Dalam Meningkatkan Keunggulan Kompetitif Produsen Kopi Di Desa Pesantren Setyo Mahanani; Andi Tri Haryono; Eko Mukminto; Evi Dwi Kartikasari; Teguh Widodo Adrianto
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4589

Abstract

This service was carried out with the aim of providing assistance to coffee processing MSME business actors in Pesantren Village in the form of business management skills and strengthening financial literacy in order to achieve competitive advantage. The methods used include observation, focus group discussion (FGD), and training activities. Initial observations generated data about Kopi Catra, a café in Batang Regency that still needs academic support to develop its business and maintain its existence. FGD activities were conducted by means of focused discussions on induction sources based on the alignment of science and understanding of business management skills, understanding and strengthening financial literacy, and trademarks. This activity involved stakeholders including MSME groups, village governments, community leaders and the Agriculture and Food Security Office. The results of the activity showed an increase in participants' understanding of business management, intellectual property protection (trademarks), and financial strategies that can be applied in their businesses.
Pengaruh Tax Holiday, Tax Allowance, dan Tarif Pajak Terhadap Investasi Asing di Sektor Manufaktur Analisis Data Panel Periode 2019 – 2024 Na’ila Robiihah Salsabila; Setyo Mahanani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8983

Abstract

This study aims to analyze the influence of tax holiday, tax allowance, and tax rate policies on foreign investment in Indonesia’s manufacturing sector during the period 2019–2024. The research employs panel data analysis using the Fixed Effect Model and Random Effect Model approaches. The results show that tax holiday and tax allowance incentives have a significant positive effect on foreign investment, while tax rates have a negative effect. These findings highlight the importance of fiscal incentives in attracting foreign investment to the manufacturing sector. This research is expected to provide input for policymakers in formulating more effective tax policies to encourage investment and national economic growth.
Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak Retnoningsih, Sri; Wulan Budi Astuti; Setyo Mahanani; Maudina Alfiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2021

Abstract

Tax avoidance is a strategy used by taxpayers to lower their tax liability without breaking the law. This research aims to test the influence of corporate social responsibility, good corporate governance, management compensation and profits management on tax avoidance. The research object used is mining industry companies listed on the Indonesia Stock Exchange for 20-2021. The research method used uses quantitative methods. The sampling technique uses purposive sampling. Based on the specified criteria, 65 companies were obtained. The research results explain that corporate social responsibility, good corporate governance and profits management has a significant effect on tax avoidance, but management compensation has no effect on tax avoidance.
Analysis of the Digital Readiness Map for Organisational Zakat Management in Optimising Fundraising Efforts: Best Practices from Indonesia Yurista, Dina Yustisi; Mahanani, Setyo; Arifandi, Firman; Riyani, Anggita Yayang; Achmad, Noor
Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam Vol 8, No 2 (2025): Vol. 8, No. 2, April 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jua.v8i2.42325

Abstract

In the era of rapid technological advancement, zakat management organisations (OPZ) encounter both opportunities and challenges in optimising digital transformation to enhance the efficiency, transparency, and reach of zakat fund collection. This study aims to assess the digital readiness level of OPZ in Central Java, Indonesia, through the development and application of the Digital Zakat Readiness Index (IKDZ), a quantitative instrument that evaluates four key dimensions: digital infrastructure, utilisation of digital tools, digital ecosystem and culture, and human resource capabilities. Employing a mixed-methods approach that combines quantitative calculations with qualitative assessment, data were collected from ten OPZs using structured questionnaires. The findings reveal an average IKDZ score of 0.619, categorising OPZs within the “technology development readiness” classification; however, disparities persist, particularly regarding the quality and availability of human resources. The study also incorporates an Islamic legal (fiqh) perspective, confirming that digitalisation is permissible (mubah) as a means to support the benefits and objectives of zakat in alignment with maqashid sharia. This research provides a strategic contribution for zakat institutions to enhance their digital capabilities, align technology use with sharia principles, and foster inclusive digital ecosystems for effective zakat management. Further research is recommended to broaden the regional scope and investigate the relationship between levels of digitalisation and zakat fundraising performance.
Analisis Perencanaan Pajak dan Profitabilitas Terhadap Nilai Perusahaan pada Sektor Transportasi dan Logistik Terdaftar di BEI Mahanani, Setyo; Sidik, Mohamad Hazeem Bin Mohmad; Suryo, Sekar Dian Pramesti; Maghfiroh, Arina Rusda
AKSES: Jurnal Ekonomi dan Bisnis Vol. 20 No. 2 (2025): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v20i2.14901

Abstract

This study was conducted to determine the effect of tax planning and profitability on company value, with a focus on the transportation and logistics sector. Based on the test results, the Random Effect Model (REM) was selected as the most appropriate approach, and a quantitative method with panel data regression analysis was applied. Purposive sampling was used to determine the sample, with the research subjects being transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The research data was unbalanced panel data, covering 58 year-observations. The findings showed that tax planning and profitability had a positive and significant effect on company value.
Co-Authors Agus Triyani Andi Tri Haryono Arifandi, Firman Atieq Amjadallah Atieq Amjadallah Alfie ceria, inayati Dina Yustisi Yurista Eko Mukminto Eri Purnamasari Evi Dwi Kartikasari Hasan Hasan Khanifah Khanifah Komilova, Irodakhon Maghfiroh, Arina Rusda Maskudi Maudina Alfiyah Mochamad Purnomo Muhammad Alvin Habibi Muhammad Naufal Syarif Nanang Yusroni Na’ila Robiihah Salsabila Noor Achmad Ratih Pratiwi Ratna Kusumawati Risti Lia Sari Riyani, Anggita Yayang Rizkiatul Mukaromah Sidik, Mohamad Hazeem Bin Mohmad Silvia Sri Retnoningsih Sri Retnoningsih Sugiarto Sugiarto Suryo, Sekar Dian Pramesti Teguh Widodo Adrianto Umar Chadhiq Verawati, Bernadeta wahyuni, kenik sri Wulan Budi Astuti