Article Per Year (5 Year)
p-Index From 2020 - 2025
4.566
P-Index
This Author published in this journals
All Journal AKUNTABILITAS EL-MUHASABA AFEBI Accounting Review Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Samudra Ekonomi dan Bisnis Mattawang: Jurnal Pengabdian Masyarakat Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Kedaymas Jurnal Pengabdian Masyarakat (ABDIRA) JCA (Jurnal Cendekia Akuntansi) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Governors Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Entrepreneurship and Community Development E-JURNAL AKUNTANSI JoDENS: Journal of Digital Ecosystem for Natural Sustainability E-Jurnal Akuntansi
Nugroho, Wawan Cahyo
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Assistance in Preparing Simple Bookkeeping and MSME Taxation for the East Java Fatayat Business Group Nugroho, Wawan Cahyo; Yani, Prawita; Susila, Muktar Redy; Widiarto, Hermono
Entrepreneurship and Community Development Vol. 2 No. 1 (2024): MAY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v2i1.40

Abstract

The Pawon Urip Program in Lumajang Regency is community empowerment in terms of food security and community nutrition with the aim of empowering the socio-economic sector of the Pejarakan Village community. Physical observations, social observations, and interviews, as well as exploratory descriptive analysis, were used to answer the research objectives. The economy of the people of Pejarakan Village is classified as lower middle class; this, of course, cannot be separated from the influence of less than optimal levels of education and land use; the social phenomenon of apathy is also reflected when people are too busy. Pawon Urip planting actually provides benefits to the community; although insignificant, all the processes that go through until the results can be enjoyed have an impact on the knowledge, psychological, and economic aspects of the community. The managerial implication in this research is that with assistance, MSME owners will better understand the basics of accounting and taxation, which will help them prepare their books correctly. Good bookkeeping will also help increase financial transparency and may impact investor or lender confidence. With accurate financial data, MSME management can make better business decisions. Whether in terms of investment, expenses, or other business strategies.
Komparasi Efisiensi Bank Umum Konvensional Pemerintah dan Bank Umum Konvensional Swasta dengan Pendekatan Data Envelopment Analysis Susila, Muktar Redy; Nugroho, Wawan Cahyo; Arini, Dian
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 1 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i1.7695

Abstract

The research aim is to compare the level of efficiency between government-owned conventional commercial banks and privately owned conventional commercial banks. The samples are government-owned and privately owned conventional commercial banks registered in the period 2018 to 2022. The input variables used are deposits, labor costs and fixed assets; while output variables include total credit and operating income. Efficiency scores were analyzed using the data envelopment analysis method, and for the difference test the Mann-Whitney method was used. The results show that there is no significant difference in efficiency scores between government-owned conventional commercial banks and privately owned conventional commercial banks.
PELATIHAN KEMASAN, DESIGN DAN LABEL PRODUK BAGI PELAKU UMKM DI KECAMATAN BUBUTAN KOTA SURABAYA Nugroho, Wawan Cahyo; Susila, Muktar Redi
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.624

Abstract

Kegiatan PKM dilaksanakan di Kecamatan Bubutan Kota Surabaya dengan target pelaku usaha UMKM yang merupakan penopang perekonomian negara Indonesia. Pelaku usaha tersebut meliputi pelaku usaha UMKM yang sebagian besar dari usaha makanan, minuman ada juga usaha acesoris dan lain-lain. Kegiatan PKM dilaksanakan dengan tujuan memberikan pemahaman kepada pelaku UMKM mengenai pentingnya kemasan, design dan label produk untuk menunjang kegiatan usaha dapat terus berkembang di masa mendatang dengan memperhatikan dan menerapkan faktor pendukung kegiatan usaha. Dengan demikian kegiatan PKM diselenggarakan berupa pelatihan kemasan, design dan label produk. Pelatihan tersebut disesuaikan dengan permasalahan dan kebutuhan yang dihadapi oleh pelaku usaha UMKM di Kecamatan Bubutan. Metode pelaksaan kegiatan terdiri dari empat tahap, yaitu tahap identifikasi masalah, tahap pelatihan, tahap pendampingan dan tahap Monitoring dan Evaluasi. Luaran yang diharapkan setelah mengadakan pelatihan ini diharapkan para pelaku UMKM dapat memperhatikan bentuk kemasan, design dan label produk karena bentuk kemasan, design dan label yang menarik sebagai daya tarik dan sebagai tanda pengenal produk dipasar sehingga dengan adanya design dan label dapat dikenal di pasar.
Financial Distress: Studi Intellectual Capital dan Karakteristik Direksi pada Perusahaan Ritel di Indonesia Nugroho, Wawan Cahyo
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2487

Abstract

This research aims to examine the influence of Intellectual Capital and directors' characteristics on financial distress. This research used 90 samples from 15 retail companies listed on the Indonesia Stock Exchange in 2017-2022. Technical data analysts use multiple linear regression. The research results show that intellectual capital has a significant positive effect on financial distress because the value of intellectual capital is a hidden value that gives companies a competitive advantage. This research shows that companies with high intellectual capital values ??will significantly improve their financial conditions and will not experience financial problems. Gender diversity of the board of directors has a significant negative effect on financial distress. This is because in Indonesia, there are still few female board directors and female directors need more time to take policies in predicting company bankruptcy. The age of directors does not have a significant effect on financial distress. This is because young directors, who are considered more open to new things and have a more dynamic way of thinking, will not necessarily benefit the Company if they are not balanced with mature calculations, emotional control and a consistent mindset. Directors' education has a significant positive effect on financial distress, this is because educational background will influence the knowledge possessed by having existing business and economic knowledge so that they have better abilities to manage the business and provide direction in predicting the company's financial distress.
Efek Mediasi Profitabilitas Pada Pengaruh Green Accounting Terhadap Nilai Perusahaan Wawan Cahyo Nugroho
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i03.p05

Abstract

The issue of environmental preservation is the company's goal for the welfare of stakeholders. The research aims to examine and analyze the effect of green accounting on firm value through profitability variables and contribute to helping solve company problems in making decisions related to green accounting and firm value. The study used 132 samples of observations from 22 mining companies listed on the IDX for 6 years. Data analysis techniques use multiple linear regression and sobel analysis. The results of green accounting research have a significant positive effect on profitability and firm value, because companies registered with the PROPER program are considered to care about the environment so as to ensure business continuity and increase firm value. Profitability has a significant positive effect on firm value and profitability is able to mediate the relationship between green accounting and firm value because companies that earn profits will provide positive information to investors and implement environmental costs in financial statements. Keywords: Green Accounting; Profitability; Firm Value
Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan Wawan Cahyo Nugroho
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p06

Abstract

This research aims to test and analyze the influence of political connections, gender diversity, and innovation on corporate tax obligations. This research used 315 samples from 45 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021. Technical data analysts use multiple linear regression. The research results show that political connections do not have a significant effect on tax compliance because manufacturing companies want to maintain good relations with stakeholders, by being obedient and obedient in fulfilling their tax obligations without taking advantage of political connections. Gender diversity has a significant positive effect on tax compliance because women have the spirit of minimizing risks, avoiding fraud, obeying regulations so that it will lead to positive actions in taxpayer compliance. Innovation has a significant positive effect on tax compliance because companies can make innovation an effort to improve product quality which results in company expenses increasing and profits generated by the company decreasing and resulting in tax avoidance or decreased tax compliance. Keywords: Political Connections; Gender Diversity; Innovation and Tax Compliance
Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak Wawan Cahyo Nugroho
E-Jurnal Akuntansi Vol 31 No 11 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i11.p16

Abstract

This study aims to obtain empirical evidence regarding the effect of tax morale, tax sanctions and the application of e-filling on tax compliance. This research is quantitative research. Data collection techniques in the study used an online questionnaire with a sample of 65 respondents. Technical data analyst using multiple linear regression. The results showed that tax morale and the application of e-filling had a positive effect on tax compliance. This shows that taxpayers who work in Surabaya have a spirit that comes from within themselves and have a high awareness that the taxes they deposit to the state treasury are mandatory contributions which will later be used for the construction of public facilities. The tax reporting system with e-filling will make it easier and provide convenience for taxpayers to report their taxes faster. Meanwhile, tax sanctions have no effect on tax compliance. This shows that taxpayers still think that the implementation of tax sanctions is less strict and the lack of socialization of regulations and taxpayers do not understand the risks if taxpayers do not report their taxes. Keywords : Morale; Sanctions; E-Filling; Tax Compliance.
Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance Wawan Cahyo Nugroho
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p14

Abstract

This study aims to examine the effect of transfer pricing and capital intensity on tax avoidance with audit quality as a moderating variable. This study uses a sample of 588 companies listed on the IDX in 2015-2020. Technical data analysts use Moderated Regression Analysis (MRA). The results of the study show that transfer pricing has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Audit quality is not able to moderate transfer pricing on tax avoidance. Audit quality strengthens the relationship between capital intensity and tax avoidance. Keywords: Transfer Pricing; Capital Intensity; Audit Quality; Tax Avoidance.
PEMBERDAYAAN POKLAHSAR PERIKANAN DESA KLAMPIS BARAT DENGAN PEMASARAN VIRAL DAN PENGEMASAN PRODUK Yani, Prawita; Susila , Muktar Redy; Nugroho , Wawan Cahyo; Pradhani , Fastha Aulia; Zuhroh, Nur Fatimatuz
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i2.7214

Abstract

Kegiatan Pengabdian dilaksanakan pada Kelompok Pengolah dan Pemasaran (Poklahsar) Desa Klampis Barat, Klampis, Bangkalan, Jawa Timur. Permasalahan yang dihadapi pengelolaan secara tradisional baik pemasaran maupun pengolahan produknya. Produk mentah hasil tangkapan ikan langsung masih dipasarkan di pelabuhan dan pasar setempat, sedangkan pengemasan masih menggunakan plastik dan mengikatnya dengan tali rafia untuk dijual di pasar yang menyebabkan produk menjadi tidak awet. Tujuan pengabdian memberikan pendampingan pembuatan konten pemasaran viral yang terintegrasi dengan data statistik untuk meningkatkan perluasan area pemasaran dan pembuatan kemasan serta label produk yang menarik. Dimulai dari identifikasi masalah dengan diskusi bersama Ketua Poklahsar secara daring. Lalu pemaparan materi pemasaran viral dan pengemasan produk secara offline. Setelahnya dilakukan pendampingan dalam pembuatan desain label melalui online aplikasi yaitu Canva. Monitoring dan Evaluasi dilakukan sepanjang proses pemaparan materi hingga pendampingan. Hasilnya dengan mendorong para anggota Poklahsar untuk membuat konten pemasaran viral di media sosial dan memberikan arahan mendesain template label produk dengan menggunakan akun Canva untuk kemudian dicetak sesuai kebutuhan produksi. Dampak dari kegiatan ini akan menambah pendapatan dari warga yang mendukung pada terciptanya Desa Mandiri
Pengaruh Risk Management Perspektif Waqf Core Principle Terhadap Fraud Prevention Pada Cash Waqf Yang Terdaftar Di Badan Wakaf Indonesia Faris, Mohammad; Aulia, Ismi Fitri; Putri, Devi Lestari Pramita; Nugroho, Wawan Cahyo
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.7041

Abstract

Wakaf tunai menimbulkan tantangan baru terhadap konsep wakaf mungkin yang paling jelas adalah bagaimana menjamin harta wakaf tetap ada, misalnya berkurang nilainya karena nilai waktu dari uang, risiko oprasional seperti kurang baik pengelolaan adminisrasi, tidak berkembangnya aset wakaf yang disebabkan oleh menumpuknya dana (idle fund) dan hilangnya aset wakaf karena mismanagement. Jenis penelitian ini adalah peneliian kuantitatif. Jumlah responden sebanyak 60 nadzir wakaf yang terdaftar di BWI. Analisa kuantitatif menggunakan spss Versi 26. Hasil penelitian menunjukkan manajemen risiko berpengaruh positif terhadap pencegahan fraud.
Co-Authors Arini, Dian Aulia, Ismi Fitri Dian Agustia Dian Arini Fadlil Abdani Fastha Aulia Pradhania Fitria Magdalena Suprapto Fitria Magdalena Suprapto Hermono Widiarto Hermono Widiarto khuzaini, Khuzaini Mohammad Faris, Mohammad Muktar Redy Muktar Redy Susila Pradhani , Fastha Aulia Pradhani, Fastha Aulia Prawita Yani Putri, Devi lestari Pramita Rizfanni Cahya Putri Susila , Muktar Redy Susila, Muktar Redi Susila, Muktar Redy Wahyu Widodo Widiarto, Hermono Yani, Prawita Zuhroh, Nur Fatimatuz