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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JCRS (Journal of Community Research and Service) Jurnal Mandala Pengabdian Masyarakat Jurnal Ilmu Akuntansi Mulawarman (JIAM) ANDIL Mulawarman Journal of Community Engagement Jurnal Riseta Soshum
Agus Setiawaty
Universitas Mulawarman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Edukasi Penggunaan E-Money dan E-Wallet Sebagai Alat Pembayaran Nontunai Pada Era Digital Fibriyani Nur Khairin; Divka Andini Sabina Erawan; Agus Setiawaty
Jurnal Mandala Pengabdian Masyarakat Vol. 4 No. 2 (2023): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi STIKES Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v4i2.277

Abstract

Era digital yang semakin maju membuat transaksi nontunai telah menjadi salah satu tren yang signifikan dalam dunia keuangan. Penggunaan uang elektronik (e-money) dan dompet digital (e-wallet) telah menjadi alternatif yang populer sebagai alat pembayaran nontunai bagi masyarakat. E-money sendiri hadir sebagai bentuk uang digital yang dapat diakses melalui kartu, aplikasi smartphone, atau perangkat lainnya. Sementara e-wallet, atau sering disebut juga dompet digital hadir di smartphone sebagai aplikasi yang memungkinkan pengguna menyimpan uang digital, melakukan pembayaran, dan berbagai transaksi nontunai lainnya. Teknologi ini memudahkan masyarakat dalam berbelanja, membayar tagihan, transfer uang, dan melakukan investasi dengan lebih praktis dan cepat. Selaras dengan perkembangan tersebut, maka edukasi pada ibu-ibu PKK di Kelurahan Margo Mulyo menjadi penting untuk dilakukan agar dapat mengoptimalkan potensi teknologi ini dan diharapkan transaksi nontunai yang dilakukan  menjadi lebih aman, mudah, dan berdampak positif pada pertumbuhan ekonomi di era digital. Pelaksanaan kegiatan sosialisasi berlangsung pada hari Senin, 24 Juli 2023. Adapun lokasi kegiatan sosialisasi dilaksanakan di aula kantor Kelurahan Margo Mulyo, Balikpapan Barat. Kegiatan sosialisasi ini menggunakan metode ceramah (sosialisasi) dan diskusi interaktif.
The Role of Whistleblowing System and Tax Sanctions in Improving Taxpayer Compliance: Peran Whistleblowing System dan Sanksi Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Dahlia, Devi Putri; Setiawaty, Agus
Jurnal Riseta Soshum Vol. 2 No. 2 (2025): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v2i2.7986

Abstract

This research aims to examine the influence of the whistleblowing system and the implementation of sanction on individual taxpayer compliance located in Samarinda Ilir. This study uses the theory of planned behavior to explain the relationships between the variables studied. A quantitative approach was used with primary data obtained through questionnaires. The sample used in this study involved 100 individual taxpayer respondents residing in Samarinda Ilir. The data in this study were analyzed using PLS-SEM through SmartPLS version 4 application. The result of this research show that the whistleblowing system and tax sanctions implementation significantly have a positive effect on taxpayer compliance. This indicates that the more effective the whistleblowing system, the higher the level of individual taxpayer compliance. Moreover, the stricter the tax sanctions imposed, the higher the level of individual taxpayer compliance. This research provides empirical evidence of the importance of establishing a whistleblowing system and enforcing tax sanctions to improve taxpayer compliance.
Workshop Pembuatan Gummy Candy Madu Kelulut Di Desa Bangun Rejo Kabupaten Kutai Kartanegara Samsul, Erwin; Junaidin, Junaidin; Rijai, Laode; Ibrahim, Arsyik; Herman, Herman; Rusli, Rolan; Ahmad, Islamudin; Febrina, Lizma; Farah, Harra Ismi; Hikmawan, Baso Didik; Rija’i, Hifdzur Rashif; Supriatno, Supriatno; Rusman, Arman; Almeida, Maria; Riki, Riki; Arifuddin, M; Bone, Mahfuzun; Arifian, Hanggara; Setiawaty, Agus
Journal of Community Research and Service Vol. 9 No. 2: July (2025)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v9i2.69839

Abstract

A workshop on making gummy candy based on stingless bee honey was held in Bangun Rejo Village, Kutai Kartanegara Regency, as an effort to empower the community through innovation in locally processed food products. The aim of this activity was to improve the skills of MSME actors and village residents in producing stingless honey gummy candy, and to elevate the added value of local honey. The methods used included a short theoretical session about the composition of stingless bee honey and the technical process of gummy candy production, a live demonstration, group practice among participants, as well as evaluation via pre-test and post-test on understanding and skills. The workshop was attended by 50 participants from various MSMEs and community groups. Results showed that after training there was an increase in participant understanding by approximately 75% compared to before the training. Furthermore, participants succeeded in making gummy candy with a chewy texture, the natural sweetness of stingless bee honey, and a distinctive aroma that was well accepted in organoleptic tests. This workshop made a tangible contribution to local product diversification, increasing production capacity, and the potential enhancement of village income through signature products based on stingless bee.
The Need for Ethics Audit: Its Relevance and Importance in Government Organizations (Case Study of Indonesian Government) Setiawaty, Agus; Ludigdo, Unti; Adib, Noval
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.700

Abstract

Purpose—This paper aims to explore the emergent discourse of ethics audit and advance the relevance and importance of ethics audit as an effective way of maintaining an ethical climate in Indonesian government organizations.  Design/Methodology/Approach—This study uses a qualitative approach with Constructivism-Grounded Theory (CGT) analysis to gather field data and find, explore, and formulate findings. CGT is used because the conceptual foundation regarding ethics audit is still developing.  Findings—The findings obtained are that the ethics audit proposed in this study is significantly relevant to creating a better ethical climate in government organizations in Indonesia. The relevance involves an analysis of 3 perspectives, namely the micro, meso, and macro levels. The ethics audit model is proposed to provide a design for action in mitigating ethics violations, a framework to achieve good government governance, and a strategy for governing integrated continuous auditing. Practical Implication—In a situation where the issue of public officials' ethics is being seriously highlighted in society, this study promotes the importance of ethics audits to government organizations. It is hoped that ethics audits will be legitimized as annual practices like the predecessor audits that already exist.  Originality/Value—This study fills the void of the limited discourse on ethics audits in Indonesia. Findings from this research raise the government’s awareness to be more serious about ethics through ethics audits.
Penguatan Usaha Mikro, Kecil dan Menengah Melalui Edukasi Penentuan Harga Jual Dalam Menghadapi Persaingan Usaha Ulfah, Yana; Setiawaty, Agus
ANDIL Mulawarman Journal of Community Engagement Vol. 1 No. 3 (2024): ANDIL Mulawarman J Comm Engag
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M), Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/andil.v1i3.1479

Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses that are relatively stable and strong in today's high competition. Therefore, efforts to develop MSMEs are very important for the Indonesian economy. Unfortunately, this hope seems to encounter obstacles in the field, especially in terms of operational activities when determining the selling price of the products produced. This activity aims to support the strengthening of MSMEs by providing education about determining product selling prices to business actors. This activity was carried out using lecture methods and intense mentoring for MSME actors. This activity discovered the fact that selling prices were determined based on estimates or market prices alone without considering other important cost components in production. Through this activity, it is hoped that the obstacles faced by MSMEs in determining the right selling price can be resolved so that MSMEs can successfully face business competition and at the same time improve the community's economy.
A Study of Bird's Nest Tax Non-Compliance in Kutai Kartanegara Regency: An Attribution Theory Perspective: Studi Ketidakpatuhan Pajak Sarang Burung Walet di Kabupaten Kutai Kartanegara: Perspektif Teori Atribusi Bahtiar, Faudia Nur; Setiawaty, Agus
Jurnal Riseta Soshum Vol. 3 No. 1 (2026): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v3i1.37

Abstract

This study aims to uncover the factors causing non-compliance in the swallow's nest tax in Kutai Kartanegara from the perspective of the tax authorities and taxpayers. Qualitative approach used in this study with data collection was conducted through in-depth interviews with informants who are tax officials and taxpayers of swallow's nest. The results revealed that taxpayer non-compliance is caused by a lack of knowledge and awareness, ineffective socialization, uncertain income, high tax rates, minimal audits and application of tax sanctions, and the absence of an authority that regulates the market price of swallow's nest. This study recommends increasing tax socialization and sanction enforcement to improve taxpayer compliance. This study contributes to the development of tax implementation to focus on factors that can reduce non-compliance with the swallow's nest tax, thereby increasing regional revenue.
Co-Authors Agus Iwan Kesuma Almeida, Maria Arifian, Hanggara Arifuddin, M Bahtiar, Faudia Nur Baso Didik Hikmawan Bone, Mahfuzun Dahlia, Devi Putri Divka Andini Sabina Erawan Erwin Samsul Farah, Harra Ismi Fibriyani Nur Khairin Herman Herman Ibrahim, Arsyik Islamudin Ahmad Junaidin, Junaidin Laode Rijai Lizma Febrina Norkamsiah Norkamsiah Norkamsiah, Norkamsiah Noval Adib Nurul Fiqra Nauap Rija’i, Hifdzur Rashif RIKI RIKI, RIKI Rolan Rusli Rusman, Arman Supriatno Unti Ludigdo Yana Ulfah