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All Journal Jurnal Siasat Bisnis Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Accounting and Investment Binus Business Review SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Mantik Jurnal Akuntansi Journal La Bisecoman Jurnal Bingkai Ekonomi (JBE) Journal of Financial and Behavioural Accounting Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Indonesia INCOME: Indonesian Journal of Community Service and Engagement Jurnal Manajemen, Akuntansi dan Bisnis The International Journal of Financial Systems Buletin Studi Ekonomi
Alex Johanes Simamora
Faculty Of Economics, Tidar University, Magelang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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How Does Entrepreneurial Competence Contribute to Livestock Farmers’ Performance? Mikael Sihite; Eka Nur Jannah; Alex Johanes Simamora; Wildan Yudhanto
Binus Business Review Vol. 16 No. 1 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i1.11585

Abstract

The research aimed to examine (1) the direct effect of entrepreneurial skill, market orientation, sales orientation, and networking on entrepreneurial competence; (2) the direct effect of entrepreneurial competence on livestock farmers’ performance; and (3) the indirect effect of entrepreneurial skill, market orientation, sales orientation, and networking on livestock farmers’ performance through entrepreneurial competence. Samples were 399 livestock farmers in Magelang Regency. The independent variables were entrepreneurial skills, market orientation, sales orientation, and networking. Meanwhile, the dependent variable was livestock farmers’ performance, and the mediating variable was entrepreneurial competence. Variable measurement used 7-Likert scale questionaries. Then, data analysis used Structural Equation Modeling (SEM). Based on data analysis, the research finds that entrepreneurial skill, market orientation, sales orientation, and networking improve entrepreneurial competence. In addition, entrepreneurial competence increases livestock farmers’ performance, Then, entrepreneurial skill, market orientation, sales orientation, and networking improve livestock farmers’ performance through entrepreneurial competence. The research contributes to giving new evidence of entrepreneurial competence in the context of animal husbandry. The research also contributes to capturing how the implementation of the Resources-Based View (RBV) concept affects the achievement of livestock farmers’ performance. The research has some implications. First, livestock farmers increase entrepreneurial competence by building entrepreneurial skills, market orientation, sales orientation, and networking to improve performance. Second, regulators can formulate regulations or programs that can help livestock farmers to grow their businesses since the business is run individually, such as human resource development or business establishment programs.
Building Tax Awareness From an Early Age Through Tax Literacy Education for SMA/SMK Students in Magelang Ghina Fitri Ariesta Susilo; Agustina Prativi Nugraheni; Wildan Yudhanto; Alex Johanes Simamora; Ediet Leo Elvandy; Siti Rokhaniyah
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 9 No. 2 (2026): April 2026
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v9i2.4499

Abstract

Abstract: Tax literacy among Indonesian youth remains relatively low and has not yet become an integral component of formal learning at the senior and vocational high school levels. National data indicate that financial literacy stands at 49.68%, while specific understanding of taxation among young people is reported to be lower than that of the productive-age population. In addition, tax return compliance among individuals under 25 years old remains limited, reflecting weak early tax awareness and tax morale. In Magelang, high school students as future taxpayers generally lack access to contextual and practice-oriented tax education. This community engagement program aims to enhance tax literacy, awareness, and basic understanding of taxation among senior and vocational high school students through a structured and participatory educational approach. The methods included interactive lectures, contextual discussions, daily tax case studies, and simple tax calculation simulations, supported by pre- and post-tests to measure learning outcomes. The results demonstrate a significant improvement in students’ tax literacy scores and attitudes toward future compliance. The program also produced a tax literacy module and initiated student tax awareness groups in partner schools. Early tax education is therefore effective in strengthening youth tax morale and supporting sustainable national development. Keywords: community engagement; magelang; tax awareness; tax literacy; youth education Abstrak: Literasi pajak di kalangan generasi muda Indonesia masih tergolong rendah dan belum menjadi bagian utama dalam pembelajaran formal di tingkat SMA/SMK. Data nasional menunjukkan tingkat literasi keuangan sebesar 49,68%, sementara pemahaman spesifik mengenai perpajakan pada kelompok usia muda lebih rendah dibandingkan kelompok usia produktif. Selain itu, tingkat kepatuhan pelaporan SPT pada wajib pajak berusia di bawah 25 tahun masih terbatas, yang mencerminkan lemahnya kesadaran dan moral pajak sejak dini. Di wilayah Magelang, siswa SMA/SMK sebagai calon wajib pajak masa depan umumnya belum memperoleh edukasi pajak yang kontekstual dan berbasis praktik. Program pengabdian kepada masyarakat ini bertujuan meningkatkan literasi, kesadaran, dan pemahaman dasar perpajakan melalui pendekatan edukasi yang terstruktur dan partisipatif. Metode yang digunakan meliputi ceramah interaktif, diskusi kontekstual, studi kasus perpajakan sehari-hari, serta simulasi perhitungan pajak sederhana yang didukung pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan signifikan skor literasi pajak dan sikap kepatuhan siswa. Program ini juga menghasilkan modul literasi pajak dan pembentukan kelompok siswa sadar pajak di sekolah mitra. Edukasi pajak sejak dini terbukti efektif dalam memperkuat moral pajak generasi muda dan mendukung pembangunan nasional berkelanjutan. Kata kunci: edukasi generasi muda; kesadaran pajak; literasi pajak; magelang; pengabdian kepada masyarakat
Penguatan tata kelola manajemen keuangan berbasis syari'ah pada Koperasi Paguyuban Pedagang Pasar Induk Wonosobo (KP3IW) Wildan Yudhanto; Deni Ramdani; Alex Johanes Simamora; Ediet Leo Elvandy; M. Elfan Kaukab
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i2.38671

Abstract

AbstrakKoperasi Paguyuban Pedagang Pasar Induk Wonosobo (KP3IW) memiliki peran strategis dalam memperkuat akses permodalan dan keberlanjutan usaha pedagang pasar tradisional. Namun, tata kelola manajemen keuangan koperasi masih menghadapi kendala berupa pencatatan yang belum terstandar, lemahnya sistem pengendalian internal, serta belum terintegrasinya prinsip-prinsip syari’ah dalam mekanisme pembiayaan dan pelaporan. Kegiatan pengabdian ini bertujuan untuk memperkuat tata kelola manajemen keuangan berbasis syari’ah guna meningkatkan transparansi, akuntabilitas, dan keberlanjutan kelembagaan koperasi. Mitra sasaran adalah KP3IW dengan 25 peserta yang terdiri atas pengurus, pengawas, dan perwakilan anggota. Metode pelaksanaan meliputi asesmen awal, pelatihan manajemen keuangan syari’ah, workshop penyusunan Standar Operasional Prosedur (SOP) berbasis akad syari’ah, serta pendampingan dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 38% (berdasarkan pre-test dan post-test), tersusunnya 1 dokumen SOP keuangan syari’ah, 3 format laporan keuangan terstandar, serta pembentukan mekanisme pengawasan internal berbasis prinsip syari’ah. Secara kualitatif, terjadi peningkatan kesadaran transparansi dan disiplin pencatatan keuangan. Kegiatan ini sejalan dengan pencapaian Sustainable Development Goals (SDGs) tujuan 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi) dan tujuan 16 (Institusi yang Tangguh dan Akuntabel), mendukung agenda RPJMN 2020–2024 dalam penguatan ekonomi kerakyatan dan koperasi, serta selaras dengan Asta Cita dalam memperkuat kemandirian ekonomi berbasis kerakyatan dan nilai-nilai keadilan sosial. Kata kunci: tata kelola koperasi; manajemen keuangan syari’ah; SDGs; RPJMN; asta cita. AbstractThe Cooperative of the Wonosobo Main Market Traders Association (KP3IW) plays a strategic role in strengthening access to capital and ensuring the sustainability of traditional market traders’ businesses. However, its financial management governance still faces several challenges, including non-standardized bookkeeping practices, weak internal control systems, and the limited integration of sharia principles in financing mechanisms and financial reporting. This community engagement program aims to strengthen sharia-based financial management governance in order to enhance transparency, accountability, and institutional sustainability. The target partner was KP3IW, involving 25 participants consisting of board members, supervisors, and representatives of cooperative members. The implementation methods included an initial governance assessment, sharia financial management training, workshops on the preparation of Standard Operating Procedures (SOPs) based on sharia contracts, as well as mentoring and evaluation. The results indicate a 38% increase in participants’ understanding (based on pre-test and post-test results), the development of one sharia-based financial SOP document, three standardized financial reporting formats, and the establishment of an internal monitoring mechanism grounded in sharia principles. Qualitatively, the program improved awareness of transparency and financial recording discipline. This initiative aligns with the Sustainable Development Goals (SDGs), particularly Goal 8 (Decent Work and Economic Growth) and Goal 16 (Peace, Justice, and Strong Institutions), supports the National Medium-Term Development Plan (RPJMN) 2020–2024 in strengthening people-based economic institutions and cooperatives, and is consistent with the Asta Cita agenda in promoting inclusive and socially just economic independence. Keywords: cooperative governance; sharia financial management; SDGs; RPJMN; asta cita.
Moral Injury as Mediating Variable between Client Pressure and Auditor Professional Judgment Masculine Muhammad Muqorobin; Affix Mareta; Beta Estri Adiana; Ahmad Abdul Aziz; Alex Johanes Simamora
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3794

Abstract

This study aims to examine the effect of client pressure on auditors’ professional judgment with moral injury as a mediating variable. The study uses a quantitative approach through a questionnaire survey distributed to 256 auditors working in Indonesian public accounting firms. The data are analyzed using Structural Equation Modeling (SEM) to test the relationships among variables. The results show that client pressure has a positive effect on auditors’ moral injury. Furthermore, moral injury has a negative effect on auditors’ professional judgment. The findings also indicate that moral injury mediates the relationship between client pressure and professional judgment, suggesting that the impact of client pressure on audit decisions operates not only directly but also through auditors’ internal psychological mechanisms. This research introduces the concept of moral injury into the auditing context as a psychological mechanism explaining how client pressure can undermine the quality of auditors' professional judgment.
Sustainable Business Model in Small and Medium-Sized Enterprises: A Study in Yogyakarta and Magelang Octavia Lhaksmi Pramudyastuti; Chaidir Iswanaji; Supanji Setyawan; Atika Atika; Alex Johanes Simamora
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18 No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i2.2023.pp213-226

Abstract

This study aims to analyze Yogyakarta and Magelang Small and Medium-Sized Enterprises (hereafter) SMEs based on sustainable business model implementation. This study gives new evidence of Yogyakarta and Magelang SMEs’ businesses based on sustainable business model where Indonesian SMEs’ experience the economic crash of Covid-19. This study uses a qualitative descriptive method. Specifically, uses method of qualitative evaluative where this study evaluates SMEs business process by using sustainable business model. Research sample includes 40 SMEs in Yogyakarta and Magelang. Evaluation of SMEs’ business is based on elements of sustainable business model including key partner, key activity, key resources, value proposition, customer relationship, channels, customer segment, cost structure, revenue stream, cash flow management, pivoting plan, and ecological concern. This study uses a “yes and no” questionaries with 13 questions that refers to the elements of sustainable business. Based on the result, this study finds that most SMEs in Yogyakarta and Magelang, implement the elements of a key partner, key activity, key resources, value proposition, customer relationship, channels, cost structure, pivoting plan, and ecological concern. On the other hand, most SMEs do not implement elements of customer segment, revenue stream, and cash flow management.  Socialization and special training is needed from various parties related to the implementation of sustainable business models for SMEs.
DOES RENEWABLE ENERGY REDUCE ESG RISK? EVIDENCE FROM ENERGY-INTENSIVE INDONESIAN FIRMS Rokhaniyah, Siti; Simamora, Alex Johanes; Khotijah, Siti Afidatul
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 15 No. 1 (2026): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v15i1.105141

Abstract

The main objective is to determine whether renewable energy adoption effectively reduces ESG risk and whether this effect varies depending on the level of energy intensity. Using a purposive sample of 180 firm-year observations from companies included in the ESG Leader Index during 2021–2023, the research applies fixed-effect regression analysis, supplemented by robustness tests that classify firms into low and high energy intensity groups. The findings indicate that companies adopting renewable energy experience significantly lower ESG risk compared to those that do not, with the effect being more pronounced in energy-intensive industries. In addition, the role of independent commissioners is shown to strengthen ESG risk reduction in high energy intensity firms, while institutional ownership has no significant impact. These results confirm stakeholder theory, legitimacy theory, and risk management theory, as renewable energy adoption simultaneously enhances stakeholder trust, secures social legitimacy, and mitigates sustainability-related risks. The novelty of this study lies in providing empirical evidence from an emerging market and in emphasizing the moderating role of energy intensity. JEL: G32, Q42, Q56.
Co-Authors Affix Mareta Ahmad Abdul Aziz Atika Atika Atikah Nur Fadlilah Aziz, Ahmad Abdul Beta Estri Adiana Budi Hartono Deni Ramdani, Deni Dewantara, Ghiyats Furqan Diana Kusuma Ranti Dormauli Justina Dormauli Justina Ediet Leo Elvandy Eka Nur Jannah Elisa Agustin Elvina Yulindra Hazanah Endang Kartini Panggiarti Endang Kartini Panggiarti Evy Rahman Utami Ghina Fitri Ariesta Susilo Ina Ayu Dya Kusumawati Islami, Fitrah Sari Iswanaji, Chaidir Listiana Sri Mulatsih M. Elfan Kaukab Mareta, Affix Masculine Muhammad Muqorobin Masculine Muhammad Muqorobin Maulana, Muhamad Aji Mikael Sihite Muhammad Reza Herfianza Putra Muqorobin, Masculine Muhammad Nabila Triska Oktaviani Nibras Anny Khabibah Nicko Albart Nugraheni, Agustina Prativi Octavia Lhaksmi Pramudyastuti Prasetyo, Andreas Yogi Prilia Dewita A. Ramdani, Deni Ratna Setyaningsih Siti Afidatul Khotijah, Siti Afidatul Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Sulhendri Supanji Setyawan Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utami, Martiana Riawati Wildan Yudhanto Yulida Army Nurcahya