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All Journal Jurnal Akuntansi Indonesia JDM (Jurnal Dinamika Manajemen) El Dinar Proceeding SENDI_U Riset Akuntansi dan Keuangan Indonesia Jurnal ASET (Akuntansi Riset) Martabe : Jurnal Pengabdian Kepada Masyarakat Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Advanced Multidisciplinary Research Jurnal Ilmiah Wahana Pendidikan eCo-Fin Innovative: Journal Of Social Science Research
Sutapa Sutapa
Fakulty of Economics, Semarang Islam Sultan Agung University, Semarang, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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Pengaruh Islamic Corporate Governance dan Kecukupan Modal terhadap Nilai Perusahaan yang Dimoderasi oleh Islamic Social Reporting pada Bank Umum Syariah di Indonesia Tahun 2021-2023 Amelia, Fathiya Rizqy; Sutapa, Sutapa
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19602

Abstract

This research aims to examine the impact of Islamic Corporate Governance (ICG) and capital adequacy on firm value, with Islamic Social Reporting (ISR) as a moderating variable in Islamic Commercial Banks in Indonesia during the period 2021–2023. This research uses a quantitative approach with secondary data taken from annual reports and sustainability reports. The sample was determined using the purposive sampling method. The analysis method applied is Moderated Regression Analysis (MRA). The results of the study show that Islamic Corporate Governance significantly and positively affects firm value. On the other hand, firm value is not greatly influenced by capital adequacy. ISR can strengthen the impact of ICG on firm value, but ISR cannot strengthen the relationship between capital adequacy and firm value. These findings indicate that corporate governance based on sharia principles and good Islamic social reporting can increase firm value. This research provides implications for the management of Islamic Commercial Banks to strengthen the implementation of sharia governance principles and improve the quality of social reporting as a strategy to increase investor and stakeholder trust.
Tinjauan atas Perubahan Batas Waktu Pelaporan Pajak Daerah: Studi pada Badan Pendapatan Daerah Kabupaten Bojonegoro Pradiptarani, Hirrya; Kartikasari, Lisa; Wahyundaru, Sri Dewi; Sutapa, Sutapa
Jurnal Akuntansi Indonesia Vol 14, No 2 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.2.144 - 155

Abstract

AbstractThis study examines the implementation of changes to local tax reporting deadlines in Bojonegoro Regency, from 30 days to 15 days under the Law on Financial Relations between the Central Government and Regional Governments (UU HKPD) and the Government Regulation on General Provisions of Regional Tax and Retribution (PP KUPDRD), focusing on problems of deadline calculation and its impact on taxpayer compliance. The objectives are to analyze local government adaptation, assess policy impacts, and explore strategies of Bojonegoro’s revenue agency. Using qualitative case study methods and in-depth interviews with tax officials, data were analyzed through institutional theory. Key findings include: (1) regulatory adaptation via Regional Regulation No. 5/2023 and SIMPADU digital integration; and (2) dual impacts of improved digital efficiency versus increased administrative burdens for SMEs This study contributes in enriching local tax policy literature through institutional theory.Keywords: Regional Tax, Deadline, Institutional Theory, Bojonegoro. AbstrakPenelitian ini mengkaji implementasi perubahan batas waktu pelaporan pajak daerah di Kabupaten Bojonegoro dari 30 hari kalender menjadi 15 hari kerja pasca berlakunya UU HKPD dan PP KUPDRD, dengan fokus pada masalah perhitungan tenggat waktu dan dampaknya terhadap kepatuhan wajib pajak. Tujuan penelitian adalah menganalisis adaptasi pemerintah daerah, menilai dampak perubahan, serta mengeksplorasi strategi Bapenda Bojonegoro. Metode kualitatif dengan pendekatan studi kasus dan wawancara mendalam dengan fiskus digunakan, dianalisis melalui lensa teori institusional. Temuan menunjukkan: (1) adaptasi regulatif melalui Perda No. 5/2023 dan integrasi sistem SIMPADU; dan (2) dampak dualistik berupa peningkatan efisiensi digital di satu sisi dan beban administratif UMKM di sisi lain. Penelitian ini berperan dalam pengayaan literatur kebijakan pajak daerah berbasis teori institusional.Kata Kunci: Pajak Daerah, Tenggat Waktu, Teori Kelembagaan, Bojonegoro. 
Pendampingan dan Pelatihan Pembukuan Perkoperasian pada Usaha Mikro KWT Hanafi, Rustam; Sutapa, Sutapa; Yulianto, Ahmad Rudi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 2 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i2.4406

Abstract

Kegiatan pengabdian masyarakat dilakukan di Kelurahan Podosugih, Kecamatan Pekalongan Barat, Kota Pekalongan. Pengabdian in bekerjasama dengan mitra Kelompok Wanita Tani (KWT) Dahlia. KWT Dahlia merupakan kelompok usaha mikro yang terkena dampak  pandemic covid-19. Kegiatan usaha mikro dan koperasi yang mereka kelola sebelum covid-19 sempat mati suri, tetapi lambat laun mulai ada usaha untuk bangkit kembali. Pemulihan dari keterpurukan ini memerlukan keterlibatan pihak eksternal terutama terkait penguatan SDM dan permodalan. Pengabdian ini dilakukan dengan metode bertahap dan kesinambungan. Tahap pertama telah dilakukan bulan Februari tahun 2022 dengan tujuan memotivasi mereka agar bangkit kembali dari dampak pandemi covid-19. Pengabdian kali ini, Nopember 2022, merupakan tahap kedua. Tahapan ini dimasudkan untuk menguatkan dan meningkatkan pengelolaan koperasi yang mereka miliki sehingga tujuan koperasi untuk mewadahi kegiatan usaha mikro dan meningkatkan kesejahtaeraan anggota KWT bisa tercapai. Hasil pengabdian ini diharapkan dapat memberi kontribusi dan memperkaya pengetahuan terutama pengurus, pengawas dan anggota koperasi KWT Dahlia dalam mengelola koperasi yang mereka miliki. Mereka sangat antusias dalam mengikuti pelatihan ini dan mengharapkan pelatihan berkelanjutan di masa mendatang.
Pengaruh Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia (Amil), Dan Transparansi Terhadap Pengelolaan Dana Zakat Di Kabupaten Kendal Auliana, Izza Fitri; Sutapa, Sutapa
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.A (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menguji pengaruh sistem pengendalian internal, kompetensi sumber daya manusia (amil), dan transparansi terhadap pengelolaan dana zakat di Kabupaten Kendal. Populasi dalam penelitian ini terdiri dari 42 amil zakat yang bekerja di 6 organisasi pengelola zakat di Kabupaten Kendal. Teknik pengambilan sampel yang digunakan yaitu sampling jenuh atau metode sensus dengan menggunakan kuesioner. Analisis regresi linier berganda dilakukan dengan menggunakan perangkat lunak IBM SPSS versi 26 untuk analisis data. Hasil penelitian ini menemukan bahwa sistem pengendalian internal, kompetensi sumber daya manusia (amil), dan transparansi semuanya memiliki pengaruh positif dan signifikan terhadap pengelolaan dana zakat.
The Role of Market Orientation, Creativity and Innovation in Creating Competitive Advantages and Creative Industry Performance Sutapa, Sutapa; Mulyana, Mulana; Wasitowati, Wasitowati
JDM (Jurnal Dinamika Manajemen) Vol 8, No 2 (2017): September 2017
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v1i1.12756

Abstract

The purpose of this study is to examine the effect of market orientation, creativity, innovation and competitive advantage on the performance of creative industries. Respondents from this study are 130 owners or leaders of creative industries in the fashion sector in Central Java Indonesia. The study is located on the North Coast of Central Java, taking five districts, namely Pekalongan, Semarang, Kudus, Rembang and Jepara. Sampling method in this research use purposive sampling method. This method is used taking into account the criteria of the creative fashion industry that has been operating for at least 3 years and innovating market-oriented products. The data obtained will be analyzed using Partial Least Square (PLS) program. The results of data analysis show that creativity has no significant effect on innovation. Market orientation significantly affects innovation and performance. Innovation also has a significant effect on excellence and competitive performance. Furthermore, competitive advantage has a significant effect on company performance.
The Impact of Entrepreneurial Orientation and Collaborative Networks on Creative Industries Performance Mulyana, Mulyana; Sutapa, Sutapa
JDM (Jurnal Dinamika Manajemen) Vol 7, No 2 (2016): September 2016
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v7i2.8199

Abstract

Creative industries significantly contribute to Indonesia economic development. There are many problems faced especially in improving innovation capabilities and competitive advantages. This study proposes to examine the effect of collaborative networks and entrepreneurial orientation to innovation capabilities, competitivee advantage and performance. Some creative industries located at several cities in the Central Java Province. Sampling methods used in this study is purposive sampling and data is analyzed by the multiple linier regressions. The result of this study shows that entrepreneurial orientation significantly affects both the innovation capability and performance. Collaborative networks significantly affects both the innovation capability and competitive advantage. Furthermore, the result shows that entrepreneurial orientation, innovation capability and competitive advantage significantly affect the performance. Nevertheless, it shows that collaborative networks do not significantly affect the performance.
MEMBANGUN KEMANDIRIAN USAHA MIKRO MELALUI WADAH PERKOPERASIAN DI MASA COVID-19 Hanafi, Rustam; Sutapa, Sutapa
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 9 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i9.3103-3109

Abstract

Kelompok Wanita Tani DAHLIA kelurahan Pododugih merupakan kelompok usaha mikro rumah tangga yang memanfaatkan lahan pekarangan dengan menanam sayur mayur dengan teknik hidroponik, buah-buahan dan makanan olahan. Pandemi Covid-19 merupakan permasalahan yang telah menurunkan kegiatan dan produksi mereka. Adanya keinginan dari mereka untuk mengembangkan usaha merupakan modal utama bagi mereka untuk tetap eksis. Oleh karena itu, tim pengabdian kami merespon dengan melakukan kerjasama dari salah satu KWT sebagai proyek percontohan bagi kelompok KWT yang lain, yaitu KWT DAHLIA. Berdasarkan permasalahan dan potensi masyarakat yang ada, tim pengabdian kami menggunakan metode penyuluhan, pendampingan dan pelatihan pengembangan usaha melalui suatu wadah perkoperasian. Pengabdian masyarakat akan dilakukan secara berkesinambungan dengan melalui beberapa tahap. Tahap pertama,  melaksanakan penyuluhan dan pendampingan tentang perlunya penguatan dan pemberdayaan KWT DAHLIA melalui wadah perkoperasian. Tahap kedua, melakukan, penyuluhan, pelatihan pengelolaan koperasi. Tahap ketiga, melakukan penyuluhan, dan pendampingan penguatan modal melalui fasilitasi untuk mengakses permodalan baik terhadap pemerintah maupun melalui dunia perbankan.
Co-Authors Amelia, Fathiya Rizqy Astuti, Maesaroh Risqi Dwi Auliana, Izza Fitri Damayanti, Novia Vina Hafidloh, Na Ilah Hendri Setyawan Indri Kartika Maya Indriastuti Mulyana Mulyana Mulyana, Mulana Mulyana, Mulana Pradiptarani, Hirrya Rustam Hanafi Sri Dewi Wahyundaru Wasitowati Wasitowati, Wasitowati Yulianto, Ahmad Rudi