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All Journal Media Mahardhika Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Economics, Business, Management, Accounting And Social Sciences JEPENDIMAS

HENDRA DWI PRASETYO

Program Studi Agroekoteknologi, Fakultas Pertanian, Universitas Udayana

Author-ID : 345385

Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA TAHUN 2017 Prasetyo, Hendra Dwi
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.50

Sistem Self assessment ditetapkan undang undang dalam penghitungan, penyetoran dan pelaporan kewajiban perpajakan untuk Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh), Sedangkan Official assessment digunakan untuk menetapkan besaran pajak terutang jenis PPN dan PPh adalah pajak yang dikelola oleh pemerintah pusat yakni dibawah Kementerian Keuangan tepatnya Direktorat Jenderal Pajak (DJP). Sistem Self assessment mengandung makna bahwa sepanjang tidak ada pemeriksaan maka apa yang disampaikan Wajib Pajak (WP) dalam SPT dianggap benar oleh DJP. Jenis penelitian didalam penelitian ini adalah Eksplanasi Penelitian, yaitu penelitian komparatif (comparative research) untuk membandingkan penerapan atau implementasi e-filing terhadap kepatuhan wajib pajak di Indonsia Tahun 2017. Kepatuhan yang dimaksud adalah pemenuhan penyampaian Surat Pemberitahuan (SPT) Tahunan PPh Wajib Pajak (WP) Badan dan WP Orang Pribadi (OP). Kepatuhan yang diukur adalah rasio kepatuhan penyampaian SPT Tahunan dengan membandingkan antara jumlah penyampaian SPT Tahunan PPh Badan Dan OP (tidak termasuk pembetulan SPT Tahunan PPh).  

PERANAN BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP DISIPLIN LAPOR PAJAK Prasetyo, Hendra Dwi
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dan menganalisis budaya organisasi dan lingkungan kerja terhadap disiplin lapor  pajak. Jenis penelitian ini adalah asosiatif, jenis data yang dipergunakan adalah data primer. Pengumpulan data primer dilakukan melalui kuesioner. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis regresi linier berganda. Populasi dalam penelitian ini adalah karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Sampel dalam penelitian ini menggunakan metode sampel jenuh, dengan jumlah sampel dalam penelitian ini adalah 38 orang. Budaya organisai secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Lingkungan Kerja secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika.

BUDGETING PARTICIPATION SYSTEM (BPS) ON MANAGERIAL PERFORMANCE IN THE DEVELOPMENT OF A THOUSAND HOUSES IN GRESIK CITY Kusmayati, Nindya Kartika; Wahib, Moh; Prasetyo, Hendra Dwi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

BPs can build an environment that may receive timely scope and information by subordinates, and in this environment, decision making can be easy and effective. Thus, subordinates can obtain accuracy of information and scope about overall organization and take the right position to reach the target organization by considering tasks more clearly. this research uses data a questionnaire with this research population is managers and core employees of the 1,000 house construction project in Gresik City. Secondary data for this research base on literature, interviews, and other sources such as books, the internet, and others. SPSS output results show generated regression of the influence of BPs on Managerial Performance. With the meaning increasing BPs, the higher value of Managerial Performance. The results in this study support the research conducted by Saidu et al. (2017), Tanase (2013), and Eker (2009), which stated that BPs had effect on Managerial Performance despite different research objects.

STRATEGY FOR INCREASING THE COMPETITIVENESS OF SMEs IN THE ERA OF SOCIETY 5.0 Prasetyo, Hendra Dwi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.809

The emergence of Society 5.0 has ushered in a new era of heightened competition, urging Micro, Small, and Medium Enterprises (MSMEs) to navigate challenges creatively across realms spanning product innovation, marketing, product packaging, human resource development, and technology adoption. This study aims to delve into comprehensive strategies tailored to bolster the competitiveness of MSMEs within the context of Society 5.0. With a primary focus on countering the intensified competition induced by this paradigm shift, the research investigates key facets including product innovation, marketing strategies, product presentation, workforce development, and technological integration. Employing a qualitative research methodology grounded in literature study, this research endeavors to unravel potent strategies capable of equipping MSMEs with the tools not only to withstand but also to excel within the dynamic landscape of Society 5.0. By examining these strategies through the lens of qualitative analysis, this study contributes valuable insights for MSMEs seeking to thrive amidst the transformative currents of Society 5.0, fostering sustainable growth and resilience in an era characterized by unprecedented competition and innovation.

ETIKA BISNIS PADA PENJUALAN DENGAN SISTEM OBRAL DI TOKO SEPATU: (Studi Kasus Toko Sepatu Arya Wringinanom, Gresik) Sari, Putri Diana; Prasetyo, Hendra Dwi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

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This research is motivated by the complexity of sales strategies used by merchants to attract consumer attention, with one of them involving the implementation of a "sale" system. In the general paradigm, the term "sale" is often associated with offering relatively affordable prices; however, it should be noted that the concept of "sale" in the context of this research includes multifaceted considerations from sellers to categorize a product as a sale item. A qualitative field research method was chosen to explore in depth the location and dynamics of the sales event that became the focus of the research. The results show that the sales practice of implementing a sale system at Arya Shoe Shop has proven to be effective in attracting consumer interest. Nevertheless, it is unfortunate that this practice does not fully comply with the principles of business ethics, especially in the aspect of dishonesty. Recommendations are given for the improvement of business integrity by paying attention to ethical principles, particularly involving honesty, so that the success of the sales strategy is not only assessed in financial terms but also from the perspective of integrity and consumer trust.

MENGGABUNGKAN MANAJEMEN PEMASARAN DAN E-BISNIS UNTUK MEMAHAMI PERMINTAAN PASAR Channelia Wea, Patricia; Prasetyo, Hendra Dwi; Susanto, Ari; Safrezar, Burhan
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 3 (2024): MARCH 2024
Publisher : PUTRA JAWA PUBLISHER

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In the ever-evolving digital age, the integration between marketing and e-business management is becoming increasingly important for companies to understand and respond effectively to market demands. The combination of these two fields allows companies to optimize their marketing strategies and gain a competitive advantage. The following are some of the ways in which marketing and e-business management can work together to understand market demand. By combining marketing and e-business management, companies can gain a deeper understanding of market demand and design more effective strategies to meet customer needs. This enables companies to remain competitive in an ever-changing business environment and improve overall customer satisfaction. The use of information technology, particularly in the form of e-business, has significantly changed the business landscape, including in the context of marketing management. This study aims to investigate how the integration between marketing management and e-business can be used to understand market demand more effectively. Through a literature review approach, this article reviews relevant concepts and strategies in combining marketing management and e-business, and highlights their practical implications in analyzing and responding to changes in market demand. The results show that this integration enables companies to be more responsive to customer needs and preferences, improve the accuracy of demand predictions, and strengthen their competitive position in an increasingly digitalized market. In conclusion, the merging of marketing and e-business management is an important approach in optimizing business strategies and meeting the challenges of understanding and keeping up with dynamic market demand changes.

Penguatan Pendidikan Karakter melalui Program Pengabdian Masyarakat di Desa X Prasetyo, Hendra Dwi; Susanto, Ari; Safrezar, Burhan
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 1 No. 2 (2024): APRIL
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v1i2.26

Character education has become the main focus in facing current global challenges. Amidst the dynamics of society, community service has become an effective strategy to realize character education. This research aims to explore and analyze the impact of community service programs in strengthening character education, with a focus on Village X. The research methods used are participatory observation, interviews, and document analysis. The research results show that the community service program in Village X has successfully increased awareness of moral values, ethics, and social responsibility among the community. Additionally, this program also provides a positive contribution in developing social skills and leadership among participants, especially the younger generation. The implications of this research highlight the need for more support and collaboration between educational institutions, the government, and the community in implementing community service programs to strengthen character education.

Pemberdayaan Petani Melalui Penerapan Teknologi Pertanian Ramah Lingkungan di Desa Sembungharjo Sadiqin, Amin; Prasetyo, Hendra Dwi; Komariyah, Fitri
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 1 No. 4 (2024): OKTOBER
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v1i4.32

This research aims to improve the welfare of farmers in Sembungharjo Village through the application of environmentally friendly agricultural technology. This program involves training and mentoring farmers in the use of organic fertilizers, efficient irrigation techniques, and integrated pest management. The research results show an increase in agricultural productivity by 25% and a reduction in production costs of up to 15% after implementing this technology. Additionally, there has been an increase in environmental awareness among farmers which contributes to the sustainability of agricultural practices. The application of environmentally friendly agricultural technology has proven effective in empowering farmers and supporting sustainable agriculture.

Peningkatan Literasi Keuangan bagi Pelaku Usaha Mikro di Wilayah Desa Banjarsari Prasetyo, Hendra Dwi; Komariyah, Fitri; Sadiqin, Amin; Wahib, Moh.
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 2 No. 1 (2025): JANUARI
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v2i1.40

Micro-entrepreneurs in Banjarsari Village face constraints in financial management that impact the sustainability of their businesses. This community service program aims to improve financial literacy by providing training and mentoring to micro-entrepreneurs. The methods used include interactive training, financial management simulations, and introduction to relevant digital financial applications. The program results showed an increase in participants' understanding of financial literacy concepts, including cash flow management, daily financial recording, and budget planning. Participants were also better able to utilise technology to support business financial management. The program succeeded in encouraging better financial practices among micro-entrepreneurs, thereby contributing to the increased sustainability and development of their businesses.

Pengaruh Budaya Organisasi terhadap Perilaku Akuntansi dalam Pengelolaan Keuangan Prasetyo, Hendra Dwi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 6 (2024): SEPTEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

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This study aims to analyse the influence of organisational culture on accounting behaviour in financial management. Organisational culture has an important role in shaping values, norms and habits that influence accounting decision-making in a company. This study uses a quantitative approach by collecting data through a survey involving accountants and financial managers from various companies. The results show that a strong organisational culture, with values of transparency, integrity and accountability, significantly contributes to improving the quality of financial management. In contrast, a weak organisational culture tends to lead to less ethical and inefficient accounting behaviour. The implications of these findings provide insights for company leaders to build an organisational culture that supports better financial management.

Co-Authors Amin Sadiqin ARI SUSANTO Channelia Wea, Patricia Fitri Komariyah Kusmayati, Nindya Kartika Safrezar, Burhan Sari, Putri Diana Sekaryanti, Dewi Ayu Wahib, Moh

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