Articles
<![CDATA[PELATIHAN KEMASAN, DESIGN DAN LABEL PRODUK BAGI PELAKU UMKM DI KECAMATAN BUBUTAN KOTA SURABAYA ]]>
<![CDATA[Nugroho, Wawan Cahyo]]>;
<![CDATA[Susila, Muktar Redi]]>
<![CDATA[ Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Alina ]]>
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DOI: 10.59407/jpki2.v2i2.624
<![CDATA[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.]]>
<![CDATA[Efek Mediasi Profitabilitas Pada Pengaruh Green Accounting Terhadap Nilai Perusahaan ]]>
<![CDATA[Wawan Cahyo Nugroho]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 3 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i03.p05
<![CDATA[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]]>
<![CDATA[Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan ]]>
<![CDATA[Wawan Cahyo Nugroho]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 10 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i10.p06
<![CDATA[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]]>
<![CDATA[Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak ]]>
<![CDATA[Wawan Cahyo Nugroho]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 11 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i11.p16
<![CDATA[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.]]>
<![CDATA[Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance ]]>
<![CDATA[Wawan Cahyo Nugroho]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 6 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i06.p14
<![CDATA[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.]]>
<![CDATA[PEMBERDAYAAN POKLAHSAR PERIKANAN DESA KLAMPIS BARAT DENGAN PEMASARAN VIRAL DAN PENGEMASAN PRODUK ]]>
<![CDATA[Yani, Prawita]]>;
<![CDATA[Susila , Muktar Redy]]>;
<![CDATA[Nugroho , Wawan Cahyo]]>;
<![CDATA[Pradhani , Fastha Aulia]]>;
<![CDATA[Zuhroh, Nur Fatimatuz]]>
<![CDATA[ Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 2 (2025): Mei ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/kreanova.v5i2.7214
<![CDATA[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]]>
<![CDATA[Pengaruh Risk Management Perspektif Waqf Core Principle Terhadap Fraud Prevention Pada Cash Waqf Yang Terdaftar Di Badan Wakaf Indonesia ]]>
<![CDATA[Faris, Mohammad]]>;
<![CDATA[Aulia, Ismi Fitri]]>;
<![CDATA[Putri, Devi Lestari Pramita]]>;
<![CDATA[Nugroho, Wawan Cahyo]]>
<![CDATA[ JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi Prodi Akuntansi ]]>
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DOI: 10.32503/akuntansi.v6i1.7041
<![CDATA[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.]]>
<![CDATA[Executive Incentives, Profitability Against Tax Avoidance: A Study Of Banking Companies In Indonesia ]]>
<![CDATA[Nugroho, Wawan Cahyo]]>;
<![CDATA[Suprapto, Fitria Magdalena]]>
<![CDATA[ GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue ]]>
Publisher : <![CDATA[Yayasan Cita Cendekiawan Al Khwarizmi ]]>
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DOI: 10.47709/governors.v3i1.4036
<![CDATA[Many parties contribute taxes to the State, one of which is companies. In calculating company profits, tax costs are very important because taxes are a cost account that can reduce the amount of profit the company earns during the year. The greater the tax paid to the state treasury, the less profit the company generates. This research aims to examine: executive incentives and profitability on tax avoidance. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling, obtained 26 samples. This research uses multiple linear regression techniques. The results of this research indicate that executive incentives have no effect on tax avoidance because the compensation system without a share basis that applies to companies in Indonesia is less effective in motivating executives to avoid corporate taxes. In companies that manage corporate governance well, alignment between the interests of shareholders and executives through increasing compensation does not apply, so that increasing executive compensation has no effect on tax payments. Profitability has a significant negative effect on tax avoidance because companies that earn profits are assumed not to practice tax avoidance because they are able to manage their income and tax payments.]]>
<![CDATA[Rancangan Bangun Sistem Informasi Geografi Menggunakan Google Fusion Tables API Untuk Pengaduan Kerusakan Jalan ]]>
<![CDATA[Widodo, Wahyu]]>;
<![CDATA[Nugroho, Wawan Cahyo]]>
<![CDATA[ Journal of Digital Ecosystem for Natural Sustainability Vol 1 No 2 (2021): Desember 2021 ]]>
Publisher : <![CDATA[Fakultas Komputer - Universitas Universal ]]>
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DOI: 10.63643/jodens.v1i2.37
<![CDATA[Roads are one of the lifeblood infrastructure of the community in carrying out activities and driving the wheels of the economy through regional development and forming a spatial structure in order to realize national development goals, so that the level of urgency is high. Damage to road infrastructure is one of the contributors to traffic accidents, especially during the rainy season. The relevant government agencies already have information and complaints service units, but there is no system that makes it easier for the public to report road damage that is more specific with maps and location coordinates. Research on the design of a road damage Geographic Information System (GIS) called MySIGSAG to make it easier for the public to report road damage. The results of this study are a web-based and mobile Android GIS program with the name MySIGSAG. Consists of a public panel that contains the home page, splashscreen, and main menus such as reports, map checks, chart checks, and info. In addition, the admin panel contains the main page for managing content. The Relevant government agencies can present comprehensive road damage reports and provide convenience for the public in submitting reports and monitoring the development of road conditions.]]>
<![CDATA[Halal Certification Assistance and Marketing Management for Female Entrepreneurs Fatayat East Java: Pendampingan Sertifikasi Halal dan Pengelolaan Pemasaran bagi Pengusaha Wanita Fatayat Jawa Timur ]]>
<![CDATA[Yani, Prawita]]>;
<![CDATA[Muktar Redy]]>;
<![CDATA[Nugroho, Wawan Cahyo]]>;
<![CDATA[Pradhani, Fastha Aulia]]>
<![CDATA[ Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023) ]]>
Publisher : <![CDATA[Yayasan Ahmar Cendekia Indonesia ]]>
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DOI: 10.35877/454RI.mattawang1691
<![CDATA[Community Service activities are carried out together with Fatayat East Java with the target of MSME womenpreneurs who are the backbone of their family's economy. These activities are carried out with the aim of providing training and knowledge to MSME entrepreneurs regarding halal certification materials and maximizing marketing management in order to increase business profitability in the future. The activity implementation method consists of four stages, consist of problem identification stage, the online and offline training stage, the offline mentoring stage after the training and online via the WhatsApp group and the online monitoring and evaluation stage by using WhatsApp group and offline activities after held the training. The expected output after the training is womenpreneurs can register for halal certification independently through SEHATI and maximize their marketing channels so that they can independently increase business profitability and in the end can contribute to improving the economy of the East Java region as a whole. Abstrak Kegiatan Pengabdian Kepada Masyarakat dilaksanakan bersama dengan Fatayat Jawa Timur dengan target pengusaha wanita UMKM yang merupakan penopang perekonomian keluarganya. Kegiatan PKM dilaksanakan dengan tujuan memberikan pelatihan dan pengetahuan kepada pengusaha UMKM mengenai materi sertifikasi halal dan maksimalisasi pengelolaan pemasaran agar meningkatkan profitabilitas usaha di masa yang akan datang. Metode pelaksanaan kegiatan terdiri dari empat tahap, yaitu tahap identifikasi masalah secara offline, tahap pelatihan secara online dan offline, tahap pendampingan offline setelah pelatihan dan online melalui whatsapp group dan tahap monitoring dan evaluasi secara online melalui whatsapp group dan offline setelah pelatihan. Luaran yang diharapkan setelah mengadakan pelatihan ini adalah harapan agar pengusaha UMKM dapat melakukan pendaftaran sertifikasi halal secara mandiri melalui SEHATI dan memaksimalkan jalur pemasaran yang dipunyai sehingga bisa membantu untuk meningkatkan profitabilitas usaha dan pada akhirnya bisa berkontribusi pada peningkatan perekonomian daerah Jawa Timur secara keseluruhan.]]>
