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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 Jurnal Manajemen Dan Akuntansi Medan Entrepreneurship and Community Development JoDENS: Journal of Digital Ecosystem for Natural Sustainability E-Jurnal Akuntansi
Nugroho, Wawan Cahyo
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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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PELATIHAN DAN PENGEMBANGAN BUSINESS INTELLIGENCE DAN MANAJEMEN PENGELOLAAN USAHA BAGI WOMENPRENEUR FATAYAT JATIM Yani, Prawita; Redy Susila, Muktar; Cahyo Nugroho, Wawan; Widiarto, Hermono
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 2 No 1 (2022): Januari
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.
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
Co-Authors Arini, Dian Aulia, Ismi Fitri Dian Agustia Dian Arini Fadlil Abdani Fastha Aulia Pradhani Fastha Aulia Pradhania Fitria Magdalena Suprapto Fitria Magdalena Suprapto Hermono Widiarto khuzaini, Khuzaini Mohammad Faris, Mohammad Muktar Redy Putri, Devi lestari Pramita Rizfanni Cahya Putri Susila, Muktar Redi Susila, Muktar Redy Wahyu Widodo Widiarto, Hermono Yani, Prawita Zuhroh, Nur Fatimatuz