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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Profesi The Indonesian Accounting Review Jurnal Penelitian Ekonomi dan Bisnis JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Riset Ekonomi dan Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset Akuntansi Politala Jurnal Ekonomi Dan Bisnis Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Akuntansi dan Bisnis Krisnadwipayana JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Pena : Jurnal Ilmu Pengetahuan dan Teknologi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Mandiri IJCOSIN : Indonesian Journal of Community Service and Innovation International Journal of Tourism and Hospitality in Asia Pasific Jurnal Pengabdian Masyarakat Waradin Jurnal Manajemen dan Dinamika Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Consumer Study and Applied Marketing Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Karya untuk Masyarakat (JKuM) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Brilliant International Journal of Management and Tourism
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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Pelatihan Chse Pengelolaan Homestay pada Desa Candirejo yang Tergabung di PT Wimbo Izza Ulumuddin Ahmad Asshofi; Emik Rahayu; Aji Kusumah Ramdhani; Karis Widyatmoko; Imang Dapit Pamungkas; Joseph Aldo Irawan; Nurjanah Nurjanah; Dian Indriana Hapsari; Ibnu Utomo Wahyu Mulyono
Jurnal Karya untuk Masyarakat (JKuM) Vol 4, No 1 (2023): Jurnal Karya untuk Masyarakat
Publisher : STARKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/jkum.v4i1.875

Abstract

Pandemi Covid-19 memberikan dampak buruk pada masyarakat salah satunya pada sektor industri pariwisata. Seluruh dunia tidak terkecuali Indonesia mengalami kondisi tersebut, seluruh elemen pada sektor pariwisata di Indonesia mengalami penurunan pendapatannya secara drastis sebab wisatawan khawatir berpergian dan terpapar Covid-19. Salah satu yang terdampak oleh Covid-19 ini ialah homestay yang dikelola masyarakat desa Candirejo. Sebuah kebijakan dikeluarkan oleh Kementerian Pariwisata dan Ekonomi Kreatif yaitu CHSE (Cleanliness, Health, Safety, & Environment Sustainability) untuk meningkatkan kembali kepercayaan para wisatawan. Masyarakat desa Candirejo sebagai pengelola homestay harus mendapatkan sertifikat CHSE sebagai bentuk pengakuan secara resmi dari negara karena telah menerapkan protokol kesehatan melalui penerapan CHSE dalam bidang pariwisata. Universitas Dian Nuswantoro bermitra dengan PT Wimbo merancang sebuah pelatihan CHSE bagi pengelola homestay untuk memberikan pengetahuan perihal penerapan CHSE. Pelaksanaan pelatihan ini dilakukan pada tanggal 26 November 2022. Kegiatan berlangsung dengan lancar dan mendapat sambutan positif dari masyarakat desa Candirejo yang tergabung dalam kegiatan pelatihan CHSE dalam pengelolaan homestay di masyarakat desa Candirejo. ABSTRACT The Covid-19 pandemic has had a negative impact on society, one of which is the tourism industry sector. The whole world, including Indonesia, is experiencing this condition, all elements in the tourism sector in Indonesia have experienced a drastic decline in their income because tourists are worried about traveling and being exposed to Covid-19. One of those affected by Covid-19 is the homestay managed by the Candirejo village community. A policy was issued by the Ministry of Tourism and Creative Economy namely CHSE (Cleanliness, Health, Safety, & Environmental Sustainability) to increase the trust of tourists. The people of Candirejo village as homestay managers must obtain a CHSE certificate as a form of official recognition from the state because they have implemented health protocols through the implementation of CHSE in the tourism sector. Dian Nuswantoro University partnered with PT Wimbo to design a CHSE training in homestay management to provide knowledge about CHSE implementation. The implementation of this training was carried out on November 26, 2022. The activity took place smoothly with enthusiastic greetings from the Candirejo village community who participated in CHSE training activities in managing homestays in the Candirejo village community.
MANAJEMEN OPERASIONAL DAN DIGITALISASI PADA ORGANISASI KARANG TARUNA DI GUNUNGPATI KOTA SEMARANG Dian Indriana Hapsari; Imang Dapit Pamungkas; Anna Sumaryati; Entot Suhartono; Retno Indah Hernawati; Ririh Dian Pratiwi
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1213

Abstract

Karang Taruna adalah Organisasi Sosial wadah pengembangan generasi muda yang tumbuh dan berkembang atas dasar kesadaran dan tanggung jawab sosial dari, oleh dan untuk masyarakat terutama generasi muda di wilayah desa/ kelurahan dan terutama bergerak di bidang usaha kesejahteraan social. Tujuan dari diadakannya kegiatan pengabdian kepada masyarakat ini adalah untuk menemukan solusi masalah yang muncul dari Karang Taruna “TUNAS” yang berada di wilayah Kecamatan Gunungpati Kota Semarang. Hasil dari kegiatan ini ternyata mampu memberikan dampak positif bagi para peserta yaitu anggota dari Karang Taruna yang mana dengan adanya kegiatan pelatihan yang sering diikuti akan semakin banyak ilmu pengetahuan yang digali terutama kemampuan managerial dan digitalisasi sitem dan peningkatan kualitas SDM Karang Taruna Tunas untuk memunculkan jiwa kewirausahaan pada generasi muda
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2021) Anis Sulastri; Imang Dapit Pamungkas
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.271

Abstract

This research aims to understand corporate governance's impact on financial distress with moderate profitability as a variable. The sample in this study is a property and real estate sector companies listed on the BEI in the 2018-2021 period. The data used in the research consists of secondary data of financial statements and annual reports. Data and hypothetical analysis tools are used with an 8.0 warppls program. The results showed that the board of commissioners, board of directors, does not affect financial distress, the auditing committee does not affect financial distress, and profitability is able to moderate the board of commissioners on financial distress. Nevertheless, profitability has been unable to modernize the board of directors and audit committees on financial distress
Pengaruh Pemahaman Standar Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada BPKAD Provinsi Jawa Tengah Febby Ana Yunitasari; Lilis Setyowati; Ngurah Pandji Mertha Agung Durya; Imang Dapit Pamungkas
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1715

Abstract

The purpose of this study is to determine how the quality of financial reporting in the Regional Financial and Asset Management Agency of Central Java Province (BPKAD) is affected by understanding accounting standards, using accounting information systems, and internal control systems. The research employed a quantitative methodology utilizing primary data. by means of a questionnaire survey that involved 58 of all 125 BPKAD employees in Central Java Province. Methods for data analysis, such as validity, reliability, classical acceptance testing, and multiple linear regression, were implemented using the program SPSS 24. The study's findings indicate that internal control systems, accounting knowledge, and the usage of accounting information systems all partially and simultaneously affect the quality of financial reporting, accounting for 57.9% of the sample. The remaining 42.1% is impacted by variables not taken into account in the study
Pelatihan Laporan Keuangan dan Sumber Daya Manusia Untuk Peningkatan Ekonomi Kreatif pada Agrowisata Desa Kalisapu, Kabupaten Slawi Imang Dapit Pamungkas; Ngurah Pandji Mertha Agung Durya
Jurnal Pengabdian Masyarakat Waradin Vol. 4 No. 3 (2024): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v4i3.368

Abstract

Kalisapu Village, Slawi Regency, has significant agrotourism potential to be developed as part of the local creative economy. However, the utilization of these natural resources has not been balanced with adequate human resource (HR) capacity. This article discusses HR training conducted to improve the ability of local communities to manage agrotourism with a creative economy approach. Training methods include workshops, mentoring, and evaluations designed to empower communities in managing innovative and sustainable agrotourism businesses. The results of the training showed a significant increase in community understanding and skills related to creative business management, digital marketing, and financial management. This article also identifies the challenges and opportunities faced in developing a creative economy in the village agrotourism sector.
Sosialisasi Pengkajian Dampak Ekonomi Semarang Great Sale 2024 Dalam Pemberian Diskon Pajak Kepada Pelaku Usaha Imang Dapit Pamungkas; Agung Prajanto; Hermawan Triono
Jurnal Pengabdian Masyarakat Waradin Vol. 4 No. 3 (2024): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v4i3.394

Abstract

Semarang Great Sale (Semargres) is an annual event held by the Semarang City Government and the Semarang City Chamber of Commerce and Industry (KADIN) from 2010 to 2023. This event aims to strengthen relations between Semarang City business actors, including the hotel sector, shopping centers, souvenir producers, retail traders, MSMEs, SMEs, and street vendors. Semargres 2024 will be held from August to early September 2024, with the closing at Queen City Mall Semarang on September 2, 2024. As support, the Semarang City Government and the hotel, restaurant, and entertainment sectors provide a 20% tax break to eligible Semargres participants based on November 2023 taxes and compensated for December 2023 taxes. The Lecturer Team of the Faculty of Economics and Business, Dian Nuswantoro University, implements this community service program in collaboration with KADIN and the Semarang City Government through the Regional Revenue Agency. This program aims to socialize the study of the results of the implementation of Semargres 2024 as a basis for providing tax discounts. This activity is expected to increase the understanding of business actors about the benefits and mechanisms of providing tax discounts, encourage their active participation in Semargres in the future, and be a reference for the development of the local economy of Semarang City.
Analisis Pengaruh Minimasi Pajak Dan Mekanisme Bonus Terhadap Transfer Pricing Dengan Komite Audit Sebagai Variabel Pemoderasi Nehayati, Nela; Pamungkas, Imang Dapit; Ratnawati, Juli; Durya, Ngurah Pandji Mertha Agung
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9646

Abstract

This research aims to test and analyze the direct influence of tax minimization strategies, tunneling incentives, and bonus mechanisms on transfer pricing decisions. Meanwhile, the indirect influence involves the audit committee as a moderating factor, to test its influence on transfer pricing practices. The data used in this research comes from the Annual Reports of natural resource sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. A total of 185 companies used the purposive sampling method, producing a sample of 104 data which was analyzed using WarpPLS 8.0. Based on the research results, tax minimization has a direct influence on transfer pricing, while the bonus mechanism has no influence on transfer pricing and the audit committee cannot moderate the influence of both on transfer pricing. The implications of this research emphasize the importance of companies paying attention to their tax and transfer pricing policies as part of a general risk management and compliance strategy to prevent potential abuse or tax compliance risks.
Pengaruh Diamond Theory Terhadap Fraudulent Financial Statements Dengan Komisaris Independen Sebagai Variabel Pemoderasi Oktavianasari, Ira; Prajanto, Agung; Dapit Pamungkas, Imang; Wikan Kinasih, Hayu
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10733

Abstract

This research uses a fraud diamond model analysis which consists of four factors, namely pressure, opportunity, rationalization, and cability, aiming to test and analyze the influence of pressure, opportunity, rationalization, cability on Fraudulent Financial Statements with the Independent Commissioner as a moderating variable. The sample for this research was selected using purposive sampling, namely BUMN companies for the 2019-2022 period that met the criteria. Using a quantitative analysis approach, regression was used as an analysis method and a total of 96 samples were included in this research. Statistical data analysis to test the hypothesis was carried out with the help of WarpPLS software version 8.0. This research shows that pressure, opportunity and ability have a positive effect on Fraudulent Financial Statements, while rationalization has a negative effect on Fraudulent Financial Statements. Apart from that, the Independent Commissioner only moderates the relationship between capability and Fraudulent Financial Statements.
Peran Kepemilikan Institusional Sebagai Pemoderasi Pada Determinan Fraudulent Financial Statement: Analisis Fraud Diamond Model Nabila Jasmine, Adinda; Prajanto, Agung; Dapit Pamungkas, Imang; Minarso, Bambang
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10749

Abstract

This study employs a fraud diamond model analysis that consists of four factors: pressure, opportunity, rationalization, and capability to examine and analyze those effects on fraudulent financial statements, with institutional ownership as a moderating variable. Purposive sampling was used to choose the study`s sample, which consists of state-owned enterprises (BUMN) that meet the requirements. Regression analysis was employed as an analytical method using a quantitative approach, and this study contained 96 samples. WarpPLS version 8.0 software was used to help with the statistical data analysis needed to test the hypothesis. This study found that pressure, opportunity, and rationalization have a positive effect on fraudulent financial statements, while capability has no effect on fraudulent financial statements. In addition, institutional ownership is able to moderate the relationship between pressure on fraudulent financial statements and opportunity on fraudulent financial statements.
What Makes Tourists Stay in Homestay? The Correlation Between Service and Occupancy at Homestay Around Borobudur Super-Priority Destination Rahayu, Emik; Asshofi, Izza Ulumuddin Ahmad; Pamungkas, Imang Dapit; Widyatmoko, Karis; Hapsari, Dian Indriana; Mulyono, Ibnu Utomo Wahyu; Nurjanah, Nurjanah; Irawan, Joseph Aldo; Pramitasari, Ratih; Ramdhani, Aji Kusumah
International Journal of Tourism and Hospitality in Asia Pasific Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v6i1.2105

Abstract

Homestays are an alternative form of community-based accommodation that allows tourists to experience local wisdom in the community. Homestays in Borobudur Superprioritas-Tourist-Destinations should provide a comfortable accommodation option for tourists. However, they have not been managed optimally yet since limitation resources. This study aims to determine the service factors related to homestay occupancy.This research was part of the need assessment of homestay improvement programs. This study was observational-quantitative with a cross-sectional design. The respondents were twenty-two owners and managers of homestays in Candirejo Borobudur Village. Data were collected by self-administered questionnaire and analyzed by fisher-exact-testThe results showed that the quality of service related to occupancy. The service items associated with occupancy were booking procedures, payment notes, and rate information. Furthermore, factors associated with excellent service were older age and participation in homestay management training. 
Co-Authors Agung Prajanto Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Ahmad Bebin Najmuddin Ajeng Anatasia Aji Kusumah Ramdhani Amjad Ali Anatasia, Ajeng Anggelica Yufa Kristianto Anis Sulastri Anna Sumaryati Aryanto, Vincent Didiek Wiet Aurellia, Chela Diva Bagus Permana, Cahya Bambang Minarso, Bambang Christina Kesthi Kumara Danudara, Ananta Budhi Devina Putri Indra Satata Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwi Sekar Arum Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Febby Ana Yunitasari Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibrahim, Mohd Hairulnizam Ira Septriana Ira Septriana, Ira Ismuninggar Suci Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kusuma, Sherawanti Permata Lilik Irawati LILIS SETYOWATI Lilis Setyowati Melati Oktafiyani Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nabila Jasmine, Adinda Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Noviastuti, Nina Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Puji Purwatiningsih, Aris Purwantoro Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Salsabila, Tsalatsa Rahma Samsiah SANIA FATMAWATI SUKMA Sauwamah, Aswin Septriana , Ira Setiawan, Aries Siska Ai’ni Rahma Dewi Sofi Angga Widiastuti Soni Agus Irwandi Sukmadi Syamsul Arifin TARMIZI ACHMAD Triono, Hermawan Wahyu Mulyono , Ibnu Utomo Widyatmoko , Karis Widyatmoko Karis Wikan Kinasih, Hayu Wisit Rittiboonchai Yobel, Marshelino Putra Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Zidane Bertand Arya