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All Journal AKUNTABILITAS EL-MUHASABA AFEBI Accounting Review Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Samudra Ekonomi dan Bisnis Darmabakti Cendekia: Journal of Community Service and Engagements JMK Jurnal Manajemen dan Kewirausahaan Mattawang: Jurnal Pengabdian Masyarakat Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Kedaymas JCA (Jurnal Cendekia Akuntansi) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Governors Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Manajemen Dan Akuntansi Medan 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
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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IMPROVING MARITIME COMMODITIES THROUGH PRODUCT DISPLAY PROGRAM AND MICROFINANCING: PENGEMBANGAN KOMODITAS BAHARI MELALUI PROGRAM DISPLAY PRODUK DAN PENDANAAN MIKRO Prawita Yani; Muktar Redy Susila; Wawan Cahyo Nugroho; Fastha Aulia Pradhani
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 8 No. 1 (2026): JUNE 2026
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V8.I1.2026.58-65

Abstract

Background: Klampis Barat is an area on Madura Island with marine commodities as its main products. However, these commodities are mostly sold in local markets and remain in raw form due to the lack of further processing. Objective: Narrow marketing scope and a lack of processed products caused by a limited marketing network and external fund access. Supported by Bank Rakyat Indonesia (BRI) and Dinas Koperasi Usaha Kecil dan Menengah (Diskop-UKM), this program is expected to grow motivation and knowledge among Micro, Small, and Medium Enterprises (MSMEs) owners to expand their marketing network by displaying their products in Diskop-UKM gallery and proposing micro financing to develop value-added products. Method: STIESIA Surabaya team of Pengabdian kepada Masyarakat (PkM) with BRI and Diskop-UKM implemented socialization regarding requirements to display products in Diskop-UKM gallery and to propose micro financing. Results: After the activity, many participants showed enthusiasm. This result was supported by improved scores participants' questionnaire, which mostly showed improved knowledge and initiatives. Conclusion: Collaboration among entities implemented by the team of PkM has given a lot of knowledge and mutual benefit among them. Therefore, this kind of method is recommended with intensive monitoring to find out the impact on all parties.
Financial Distress: Studi Intellectual Capital dan Karakteristik Direksi pada Perusahaan Ritel di Indonesia Wawan Cahyo Nugroho
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.
Executive Incentives on Tax Avoidance and Their Impact on Firm Value Wawan Cahyo Nugroho
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7863

Abstract

Latar belakang: This study focuses on examining the effect of executive incentives on tax avoidance and firm value, the effect of tax avoidance on firm value, and the effect of executive incentives on firm value mediated by tax avoidance. Metode penelitian: The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2024. Sampling using purposive sampling obtained 10 samples. Hasil penelitian: The results of this study indicate that executive incentives affect tax avoidance because executives as operational leaders of the company will be willing to implement tax avoidance policies only if they also benefit from such actions, while executive incentives do not affect firm value due to the compensation structure is not well designed to encourage optimal performance. Tax avoidance does not significantly affect firm value because investors generally prefer to invest their investments in companies with stable or high profits. Tax avoidance does not mediate the relationship between executive incentives and firm value. Kesimpulan: Providing incentives only encourages executives to engage in opportunistic tax avoidance, but this action is not responded to positively by the market and is unable to increase the company's value.
Dampak Sosialisasi Perpajakan Pada Efektivitas Implementasi Aplikasi Coretax, Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak Nugroho, Wawan Cahyo; Susila, Muktar Redy
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8863

Abstract

This study aims to test and analyze the effect of the effectiveness of the coretax application implementation and tax obligations on taxpayer compliance, by placing tax socialization as a moderating variable. Digital transformation through the coretax system is expected to reduce the tax gap, however, technical obstacles in the initial implementation phase indicate a gap between technological readiness and user adaptability. The theoretical basis used in this study is compliance theory to explain taxpayer compliance behavior towards fiscal authorities. The research method used is quantitative with data collection through questionnaires distributed to taxpayers. Data analysis was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that the effectiveness of the coretax application implementation and tax obligations have a positive and significant influence on taxpayer compliance. This finding confirms that the modernization of the digital administration system and clarity of legal regulations are strong stimuli that encourage holistic compliance behavior. However, the moderation test shows that tax socialization is not proven to significantly moderate the effect of the effectiveness of the coretax application or the influence of tax obligations on taxpayer compliance. This indicates that when the tax information system has been designed independently and reliably, and legal regulations have binding legal force, taxpayers will immediately respond with compliance without relying on the intensity of external information stimuli. Keywords: Coretax Implementation, Tax Obligations, Taxpayer Compliance, Tax Socialization
Job Satisfaction as a Mediator between Leadership, Work Environment, and Well-being on Employee Performance in the Manufacturing Sector Susila, Muktar Redy; Nugroho, Wawan Cahyo; Pradhani, Fastha Aulia
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 3 (2026): September
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i3.8741

Abstract

Over the past three years, Company X, a cardboard manufacturing company, has experienced a significant increase in both the number of partners and production volume. However, this growth has not always been accompanied by optimal employee performance, highlighting the need for effective human resource management strategies. This study aims to analyze the role of job satisfaction as a mediator in the influence of leadership, work environment, and well-being on employee performance. The research sample consisted of 96 permanent employees of Company X. The exogenous variables analyzed include leadership, work environment, and well-being, with job satisfaction as the intervening variable and employee performance as the endogenous variable. The results indicate that all direct and indirect effects through job satisfaction are significant, with significance values below 0.05. Job satisfaction was found to mediate the effects of leadership, work environment, and well-being on employee performance. These findings underscore the crucial role of job satisfaction in enhancing employee motivation, productivity, and performance. Theoretically, this study reinforces the understanding of the mediating mechanism of job satisfaction between organizational factors and performance. Practically, the findings provide guidance for the management of Company X in designing policies and interventions that enhance employee satisfaction, thereby improving employee performance and supporting sustainable company growth.
Tax Planning, Conservatism Accounting and Business Risks to Company Value Wawan Cahyo Nugroho
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p07

Abstract

This study aims to examine the effect of tax planning, accounting conservatism, and business risk on company value. This study used 124 samples from 31 property companies listed on the Indonesia Stock Exchange in 2020-2023. The data analysis technique used multiple linear regression. The results of the study showed that tax planning had no significant effect on firm value. This is because aggressive tax planning can cause investors to lose confidence, thus reducing investment interest. Accounting conservatism has a significant positive effect on firm value because the principle of conservatism can reduce agency conflicts, allowing investors to make decisions based on the resulting financial statements, thus providing high value to the company. Business risk has a significant positive effect on firm value. This is because companies that are able to manage risk well demonstrate their resilience to market changes and flexibility, as well as the ability to overcome problems, thereby increasing confidence in the company's future.
A Comparative Analysis of Investment Feasibility in the Financial Sector Stocks Across ASEAN Countries Using the CAPM Muktar Redy Susila; Wawan Cahyo Nugroho; Dian Arini
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p17

Abstract

Financial sector stocks constitute a dominant presence in the capital markets of ASEAN countries. These stocks are characterized by high volatility and considerable investment risk. This study aims to evaluate the performance of financial sector stocks in selected ASEAN countries, namely Vietnam, Thailand, Singapore, Indonesia, the Philippines, and Malaysia. The sample includes financial sector stocks that have been consistently listed on each country’s stock exchange from January 2020 to June 2024. The selection criteria include companies within the financial sector that rank among the top five in market capitalization within their respective national financial sector indices. The Capital Asset Pricing Model (CAPM) is employed as the primary method for assessing investment feasibility. The CAPM analysis reveals that not all financial sector stocks in ASEAN countries are efficient. In particular, financial sector stocks in the Philippines and Singapore are found to be entirely inefficient, whereas those in Thailand are categorized as efficient. The investment feasibility outcomes for the remaining ASEAN countries demonstrate varying results. Statistical testing yields a significance value (p-value) of less than 0.05, indicating significant differences in the investment feasibility of financial sector stocks across ASEAN nations.These findings underscore the heterogeneous performance of financial sector stocks within the ASEAN region, highlighting the need for country-specific investment analysis and risk assessment.
PELATIHAN DAN PENGEMBANGAN BUSINESS INTELLIGENCE DAN MANAJEMEN PENGELOLAAN USAHA BAGI WOMENPRENEUR FATAYAT JATIM prawita yani; Muktar Redy Susila; Wawan Cahyo Nugroho; Hermono Widiarto
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 2 No 1 (2022): January
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.206 KB) | DOI: 10.24034/kreanova.v2i1.5117

Abstract

Kegiatan Pengabdian Kepada Masyarakat dilaksanakan bagi womenpreneur Fatayat Jatim dengan target womenpreneur usaha mikro kecil dan menengah yang merupakan penopang perekonomian negara Indonesia. Pelaku usaha tersebut meliputi womenpreneur usaha mikro kecil dan menengah yang sebagian besar dari usaha makanan, minuman ada juga usaha pakaian dan lain-lain. Kegiatan PKM dilaksanakan dengan tujuan memberikan pemahaman kepada womenpreneur usaha mikro kecil dan menengah mengenai pentingnya business intelligence,  manajemen pendanaan, kemasan dan label produk serta manajemen pengelolaan sumber daya manusia untuk menunjang kegiatan usaha dapat terus berkembang di masa mendatang dengan memperhatikan dan menerapkan faktor pendukung kegiatan usaha. Metode pelaksanaan kegiatan terdiri dari empat tahap, yaitu tahap identifikasi masalah, tahap pemberian materi secara daring melalui aplikasi zoom, tahap pendampingan daring melalui aplikasi perpesanan yaitu whatsapp dan tahap monev secara daring. Luaran yang diharapkan setelah mengadakan pelatihan ini diharapkan womenpreneur usaha mikro kecil dan menengah mempunyai kemampuan mengubah data menjadi peluang usaha dan bagaimana usaha mikro kecil dan menengah mengelola keuangannya secara efisien, mengemas produk manjadi menarik dan bagaimana usaha mikro kecil dan menengah memberdayakan sumber daya manusia yang ada secara efektif sehingga dengan kegiatan ini womenpreneur usaha mikro kecil dan menengah dari organisasi Fatayat Jatim bisa meningkatkan operasional usahanya dan berkelanjutan untuk mendukung perekonomian di Indonesia.
PENDAMPINGAN SERTIFIKASI HALAL DAN PEMASARAN DIGITAL BAGI PENGUSAHA WANITA FATAYAT JAWA TIMUR prawita yani; Muktar Redy Susila; Wawan Cahyo Nugroho; Fastha Aulia Pradhani; Khuzaini Khuzaini
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 4 No 1 (2024): January
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v4i1.6249

Abstract

Halal dan pemasaran tidak bisa dipisahkan dan merupakan hal yang menunjang satu dengan yang lain. Namun dalam prakteknya, pengusaha wanita Fatayat di Surabaya masih banyak yang belum memahami dan mengerti secara detail bagaimana prosedur untuk mendapatkan sertifikasi halal. Selain itu belum optimalnya pemasaran penjualan produk via online, terkait hal itu, maka perlu adanya kegiatan Pengabdian Kepada Masyarakat (PKM) dari tim pengabdian Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya yang dilaksanakan bersama dengan Pengurus Wilayah (PW) Fatayat Jawa Timur menargetkan pengusaha wanita UMKM dari Surabaya dan Sidoarjo yang belum pernah mengajukan sertifikat halal maupun akun pemasaran digital. Kegiatan PKM dilaksanakan dengan tujuan memberikan pendampingan kepada wirausaha wanita untuk mengajukan sertifikasi halal dan memaksimalkan potensi pemasaran digital melalui akun media sosial berupa instagram bisnis dan akun penjual di marketplace shopee agar meningkatkan profitabilitas usaha di masa mendatang. Metode pelaksanaan kegiatan terdiri dari empat tahap, yaitu tahap identifikasi masalah (mapping), tahap koordinasi persiapan yang dilakukan secara online dengan masing-masing UMKM melalui whatsapp, tahap pendampingan di Surabaya dan Sidoarjo serta tahap monitoring dan evaluasi di akun masing-masing pelaku usaha di website halal Kemenag. Luaran dari kegiatan ini berupa UMKM.
Co-Authors Arini, Dian Aulia, Ismi Fitri Dian Agustia Dian Arini Fadlil Abdani Fastha Aulia Pradhani Fastha Aulia Pradhania Fitria Magdalena Suprapto Hermono Widiarto Hermono Widiarto Khuzaini Khuzaini Mohammad Faris, Mohammad Muktar Redy Muktar Redy Susila Nur Fatimatuz Zuhroh Putri, Devi lestari Pramita Rizfanni Cahya Putri Susila, Muktar Redi Susila, Muktar Redy Wahyu Widodo Widiarto, Hermono Yani, Prawita