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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 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

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Executive Incentives, Profitability Against Tax Avoidance: A Study Of Banking Companies In Indonesia Nugroho, Wawan Cahyo; Suprapto, Fitria Magdalena
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4036

Abstract

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.
Rancangan Bangun Sistem Informasi Geografi Menggunakan Google Fusion Tables API Untuk Pengaduan Kerusakan Jalan Widodo, Wahyu; Nugroho, Wawan Cahyo
Journal of Digital Ecosystem for Natural Sustainability Vol 1 No 2 (2021): Desember 2021
Publisher : Fakultas Komputer - Universitas Universal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/jodens.v1i2.37

Abstract

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.
Halal Certification Assistance and Marketing Management for Female Entrepreneurs Fatayat East Java: Pendampingan Sertifikasi Halal dan Pengelolaan Pemasaran bagi Pengusaha Wanita Fatayat Jawa Timur Yani, Prawita; Muktar Redy; Nugroho, Wawan Cahyo; Pradhani, Fastha Aulia
Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang1691

Abstract

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.
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.
Transformasi Keuangan dan Perpajakan Digital bagi Poklahsar Desa Klampis Barat Yani, Prawita; Susila, Muktar Redy; Nugroho, Wawan Cahyo; Pradhani, Fastha Aulia; Zuhroh, Nur Fatimatuz
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1190

Abstract

Global mobilization has become the main motivation for digital transformation in Small Medium Enterprises (SME). Financial statement from digital recording will provide the inclusive access for government and private funding as well. This community development implemented with joint partnership from Kelompok Pengolah dan Pemasar (Poklahsar) of Klampis Barat village in Bangkalan District. The target itself is mastering friendly-user digital accounting and tax app. So far SMEs under Poklahsar have difficulties to prepare a complete and real-time financial statement, so it can be crucial for business development. As for SME accounting app, it should be easy to understand, implement and analyze, therefore the method was to held socialization first then followed by MoneyLover training and mentoring. Lastly, monitoring and evaluation was held to ensure the implementation by assigning financial recording from last month. The implication would make financial and tax recording by MoneyLover as digital transformation for SMEs in Klampis Barat.
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