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All Journal Ekonomi Bisnis International Humanities and Applied Science Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan Aptisi Transactions on Technopreneurship (ATT) Ekonomi dan Bisnis Jurnal Doktor Manajemen (JDM) Jurnal Abdi Masyarakat (JAM) Jurnal Ilmu Teknik dan Komputer Indonesian Journal for Social Responsibility JUDICIOUS: Journal of Management Jurnal Abdimas Bina Bangsa Jurnal Abdimas Kartika Wijayakusuma Journal of Islamic Economics and Social Science (JIESS) Jurnal Ilmu Ekonomi dan Sosial (JIES) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Community Service Jurnal Lemhannas RI Journal Research of Social Science, Economics, and Management DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Journal of Digital Media Communication Digital Innovation : International Journal Of Management Business, Management & Accounting Journal Economics & Islamic Finance Journal Social & Economic Bulletin Countable (Contemporary Business and Sustainability Science) Pelita : Jurnal Penelitian, Terapan dan Aplikatif International Journal Business, Management and Innovation Review Proceeding International Annual Conference Economics, Management, Business, and Accounting
Yananto Mihadi Putra
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Other

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Green Brand Awareness, Green Brand Trust Mediators Influence of Green Marketing on Green Purchase Intention Murtiningsih, Dewi; Marlapa, Eri; Putra, Yananto Mihadi; Nur, Hifizzah
Jurnal Doktor Manajemen (JDM) Vol 8, No 2 (2025): SEPTEMBER 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jdm.v8i2.34222

Abstract

Objective: This study aims to explore the influence of green marketing on green purchase intention and the mediating role of green brand awareness and green brand trust.Method: A random sample of 187 respondents was sampled, and PLS analysis used.Results: Green marketing positively influences green purchase intention and green brand awareness. Green brand awareness mediates the relationship between green marketing and green purchase intention. However, green brand trust has no direct effect on green purchase intention and does not mediate the relationship.Novelty: This study focuses on the mediating role of green brand awareness and green brand trust.Contribution: These findings provide insights for marketers to focus on other aspects that can increase purchase intention.
Enhancing Financial Reporting for Micro, Small and Medium Enterprises (MSMEs): System Design and Analysis Putra, Yananto Mihadi; Fardinal, Fardinal; Ali, Anees Janee
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

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Peningkatan Kapasitas Literasi Komunikasi Digital dan Manajemen Event Berbasis Stakeholder Engagement bagi Pelajar SMK Kota Tangerang Selatan Octory, Gadis; Putra, Yananto Mihadi; Budiwidodo, Andri; Abidin, Krisnina Maharani; Dewi, Wijayanti
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.1060

Abstract

Kegiatan pengabdian kepada masyarakat (PkM) ini bertujuan untuk meningkatkan kapasitas literasi komunikasi digital dan keterampilan manajemen event bagi pelajar Sekolah Menengah Kejuruan (SMK) di Kota Tangerang Selatan. Pelaksanaan kegiatan dilatarbelakangi oleh rendahnya kompetensi pelajar dalam memanfaatkan media digital untuk promosi produk serta minimnya pemahaman tentang perencanaan event sekolah. Metode yang digunakan berupa pelatihan singkat berbasis experiential learning dan partisipatif, mencakup pengenalan komunikasi digital, perencanaan event sederhana, simulasi kelompok, serta pemanfaatan modul pelatihan digital. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap strategi promosi digital, kemampuan menyusun ide event, serta kesadaran akan pentingnya kolaborasi dengan stakeholder eksternal. Program ini tidak hanya memberikan bekal awal keterampilan praktis bagi pelajar SMK, tetapi juga mendukung implementasi Merdeka Belajar–Kampus Merdeka (MBKM) dan Indikator Kinerja Utama (IKU) Perguruan Tinggi. Dengan demikian, kegiatan ini dapat menjadi model pelatihan berkelanjutan yang mendukung pengembangan kapasitas generasi muda di sektor industri kreatif berbasis digital.
The Dynamics of Organizational Performance: Deciphering Belief Systems, Diagnostic Controls, and Interactive Management Chairunisa, Mariyam; Putra, Yananto Mihadi; Gani, Ibrahim Musa
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 15, No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2022.v15i1.001

Abstract

The performance of an organization can be influenced by the management control systems it adopts. This study aims to investigate the impact of such systems on organizational performance, with a particular focus on the role of innovation as a mediator. The research draws on the Contingency and Levers of Control theories and uses data collected from manufacturing companies in the West Java Area through post, electronic mail, and direct surveys. The data collected from managers and assistant managers was analyzed using PLS Structural Equation Modeling (SEM). The study found that a management control system that includes a trust system and an interactive control system has a positive and significant effect on innovation and, ultimately, on organizational performance. However, the diagnostic control system does not significantly influence innovation. It is important to note that this study only looks at the innovation capability construct.
Perception of MSMEs in the Use of Ecommerce to Improve the Accuracy of Sales and Inventory Information Systems Putra, Yananto Mihadi
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.004

Abstract

The development of information technology is very rapid accompanied by the advancement of technology-based information systems. Technology makes a significant contribution by providing various conveniences for companies or organizations. One of the fields that is highly affected is Micro, Small, and Medium Enterprises (MSMEs). Although e-commerce has been widely used by MSMEs to increase sales and profitability, there are still challenges in measuring the effectiveness of accounting information systems implemented through e-commerce. This study aims to find out how effective the accounting information system is for MSME actors who use e-commerce. The main focus is to measure the impact of the use of e-commerce on the accuracy of sales information (IP) and profitability (PT) on MSMEs. The method used in this study is a descriptive quantitative approach. The independent variables studied were the accuracy of sales information (IP) and profitability (PT), while the dependent variable was the use of e-commerce (PE). Data was collected through a survey method from MSMEs using e-commerce in Jakarta, with a random sampling technique based on area (Cluster Random Sampling). The research instrument in the form of a questionnaire with a Likert scale was used to measure user perception related to the variables studied. The results of the study show that the use of e-commerce significantly improves the accuracy of sales and inventory information systems in MSMEs. Statistical analysis shows that the independent variables of sales information accuracy (IP) and profitability (PT) have a significant effect on the dependent variables of e-commerce use (PE). The description of the characteristics of the respondents showed that the majority of respondents were MSME owners or managers with more than five years of experience in using e-commerce, and had an education level at the S1 level. The use of e-commerce has a positive and significant effect on the accuracy of the sales and inventory information system for MSMEs in Jakarta. E-commerce has proven to be an effective tool to increase the efficiency and profitability of MSMEs.
Increasing Financial Literacy of West Jakarta City MSMEs Through SIAPIK Application Training: Peningkatan Literasi Keuangan UMKM Kota Jakarta Barat Melalui Pelatihan Aplikasi SIAPIK Rahayu, Puji; Meiyanti, Ruci; Tarmidi, Deden; Putra, Yananto Mihadi; Maulana, Goffari
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 6 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i6.12261

Abstract

UMKM di Indonesia terus meningkat secara kuantitas meski tidak selalu dalam kualitas, padahal Pemerintah mengharapkan UMKM naik kelas. Salah satu yang merupakan kendala stagnannya UMKM dan terkadang gulung tikar adalah ketidakmampuan UMKM dalam menganalisis kinerja usahanya dan tidak memiliki target di masa mendatang. Laporan keuangan dapat membantu UMKM dalam menganalisis kinerja masa lalu dan target masa mendatang, namun banyak kendala dihadapi UMKM dalam penyusunan laporan keuangan. Kegiatan Kemandirian Masyarakat ini dilakukan dengan metode sosialisasi penyusunan Laporan Keuangan menggunakan SIAPIK yang dicetuskan Bank Indonesia, serta praktik dan studi kasus penyusunan laporan keuangan sederhana berdasarkan SAK EMKM. Berdasarkan Pretest dan Posttest yang dilakukan, terjadi peningkatan pemahaman dan kemampuan peserta yaitu pelaku UMKM di Kota Jakarta Barat dengan 100% menyatakan kebermanfaatan pelatihan SIAPIK serta bersedia untuk menggunakan aplikasi SIAPIK pada penyusunan laporan keuangan usaha. Dengan kegiatan ini diharapkan UMKM bertambah sadar akan manfaat laporan keuangan bagi keberlangsungan bisnis.
Strategic Transformation of the Muhammadiyah Islamic Organisation through BPRS Matahari in Strengthening Sharia Financial Inclusion Nugroho, Lucky; Putra, Yananto Mihadi; Doktoralina, Caturida Meiwanto; Purnama, Adhy
Social and Economic Bulletin Vol. 2 No. 2 (2025): SEBI Journal May 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i2.218

Abstract

The growth of Islamic banking in Indonesia has not been able to fully reach grassroots communities and MSME players, causing dissatisfaction, including from the Muhammadiyah community. The gap between the principle of justice and the reality of commercialization of Islamic institutions has created a need for new solutions. This study aims to examine the establishment of BPRS Matahari as Muhammadiyah's strategic repositioning in strengthening community-based Islamic financial inclusion. Furthermore, using descriptive qualitative methods through analysis of organizational documents, OJK regulations, academic literature, and online media, this study reveals the role of BPRS Matahari as a form of economic da'wah (proselytizing) as well as an intermediary instrument that favors the people. The results show that BPRS Matahari not only fills the void in Islamic financial services but also symbolizes the integration of theological, social, and economic values in accordance with the maqasid syariah. The support of the Muhammadiyah Social Enterprise (AUM) network creates a closed-loop ecosystem that strengthens the legitimacy and sustainability of the institution. These findings have theoretical implications by integrating the Tawhid String Relationship theory and institutional theory, as well as practical contributions to the development of a community-based Islamic microfinance model. The novelty of this research lies in its emphasis on the role of religious organizations as strategic actors in building inclusive, equitable, and sustainable institutional transformation.
The Effect of Tax Education on Taxpayer Compliance Amelia, Fatimah Rizky; Harefa, Irwan; Putra, Yananto Mihadi
Social and Economic Bulletin Vol. 2 No. 1 (2025): SEBI Journal January 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i1.237

Abstract

Taxpayer compliance is a crucial issue for Indonesia, considering that taxes form the nation's fiscal backbone, contributing over 70% to the state budget (APBN). Despite ongoing government reforms, compliance rates remain suboptimal, and revenue collection often falls short of targets. Within the self-assessment system, which demands voluntary awareness, tax education has become a primary strategy for the Directorate General of Taxes (DJP). This study aims to analyze the influence of tax education—both traditional, through face-to-face counseling, and digital, through social media and online platforms—on taxpayer compliance. The method employed is a literature review, examining various scientific journals and other relevant sources. The analysis of previous studies consistently reveals that tax education has a positive and significant influence on taxpayer compliance. An improved understanding of taxpayer rights and obligations is proven to foster both formal and material compliance.
Tax Knowledge and Understanding in Individual Taxpayer Compliance: Literature Review and Case Study of the Kebon Jeruk Satu Tax Office Izzat, Fadjar Hibbatul; Sahara, Ana Farida; Putra, Yananto Mihadi
Social and Economic Bulletin Vol. 2 No. 1 (2025): SEBI Journal January 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i1.238

Abstract

This study aims to analyze the influence of tax knowledge and understanding on individual taxpayer compliance through a literature review and a case study at the Primary Tax Office (KPP) Jakarta Kebon Jeruk Satu. The literature review indicates that the majority of previous research concludes that tax knowledge and understanding have a positive impact on taxpayer compliance. The case study reveals that individual taxpayers with more than one employer often experience tax underpayment due to the repeated application of Non-Taxable Income (PTKP) by each employer. This phenomenon leads many taxpayers to feel that they are not responsible for the resulting tax shortfall and therefore choose not to submit their annual tax return. These findings suggest that low compliance levels are driven by a lack of understanding and awareness of the self-assessment system and prevailing tax regulations. Therefore, enhancing tax education and outreach to improve knowledge and understanding among taxpayers and employers is crucial to increase compliance and national tax revenue.
Understanding Taxes, Complying with Obligations: A Literature Study on the Effect of Tax Understanding on Tax Compliance among MSME Taxpayers at the Jakarta Kalideres Tax Office Arfikayani, Yuhanik; Firmansyah, Afandi; Putra, Yananto Mihadi
Social and Economic Bulletin Vol. 2 No. 1 (2025): SEBI Journal January 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i1.239

Abstract

This study aims to analyze the influence of tax understanding on the tax compliance of MSME taxpayers using a literature review and a case study at KPP Pratama Jakarta Kalideres. The literature review reveals that the level of tax understanding has a significant positive effect on MSMEs’ compliance in reporting and paying taxes. However, findings from the case study indicate that many MSME taxpayers still lack sufficient understanding of the procedures for reporting the Annual Tax Return (SPT) Form 1770 and have not adequately recorded their gross turnover. This condition reflects low tax literacy and understanding, which is a primary factor contributing to the low tax compliance among MSMEs in the area. The implications of poor tax understanding include increased risks of underpayment, administrative sanctions, and inaccurate reporting, all of which negatively impact state tax revenue. Conversely, improving tax understanding has the potential to enhance reporting accuracy, tax management efficiency, and higher compliance, thereby supporting the optimization of tax revenue for national development. Therefore, improving tax understanding among MSME actors is a key strategy to strengthen tax compliance and enhance the effectiveness of the national tax system.
Co-Authors Abdul Ghani Abidin, Krisnina Maharani Achmad Jamil Ade Maharini Adiandari Adhy Purnama, Adhy Adib Faishol Agustin, Andhika Permana Ahmad Badawi Ahmad Badawi, Ahmad Al-Bahri, Laksanamana Racka Al-Hanief, Albastha Azmil Qahhar Ali, Anees Janee Amelia, Fatimah Rizky Ana Farida Sahara Andi Adriansyah Andri Budiwidodo Andriany, Dessy Anees Janee Ali Anees Janee Ali Anees Janee Ali Annisa Hakim Zamzami Apollo Apollo Arfikayani, Yuhanik Arief Bowo Prayoga Kasmo benget rotua sihotang Boma, Kukuh Dwi Brechmans Aditia Jogo Boro Budhi Pribadhi Ishak Dafit Feriyanto Deden Tarmidi Denny Syachrudin Dewi Murtiningsih Dewi, Wijayanti Dharma, Robby Dina Monalisa Doktoralina, Caturida Meiwanto Elly Yuliawati Eri Marlapa Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Fardinal, Fardinal Fatikhah Romadhona Febrina Mahliza Firman Fauzi Firmansyah, Afandi Fitra Roman Cahaya Fransisca Listyaningsih Utami Gadis Octory Gal, Timea Gani, Ibrahim Musa Harefa, Irwan Hari Setiyawati Harnovinsah Harnovinsah Hendy Yuniarto, Hendy Hosam Alden Riyadh A.Alazeez I Gusti Ayu Arwati Ildiko, Orban Indra Siswanti Irwan Harefa Iwan Harefa Izzat, Fadjar Hibbatul Julpri Andika Ken Paramita Aryana Lenny Christina Nawangsari Leriandri Ayuni Lin Oktris Lucky Nugroho M Hidayat Mahayanti Fitriandari Mahroji, Mahroji Malima, Gabriel Clement Manuela, Vieri Leonardo Mariyam Chairunisa Marsyaf Maulana, Goffari Mawatish Aina Asmi Hasan Minanari Mohamad Torik Langlang Buana Mudita, Mudita Muhammad Rudiyanto Mustikasari, Fanie Muthia Rahayu Najuah, Najuah Nandiwardhana, Aditya Pratama Noor Hazlina Ahmad Novawiguna Kemalasari Nugraha, Erik Nur, Hifizzah Nurhasanah Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Hidayah NURUL HIDAYAH Nuryansyah, Adha Oktaviana, Fanny Nur Pertiwi, Citra Prabantoro, Albertus Magnus Putut Pratiwi, Riri Prinoti Prinoti Puji Rahayu Putri Permata Sari Putriranti, Reyfira Rachmad Dwi Riyanto Rahmahdina, Indira Dristi Ramadhan, Ali Ramadhan, Kurnia Refranisa, Refranisa Rena Renata Melanda Rhea Silva Aliifah Rista Bintara Riswari Asri Rabbani Riyadi, Yongki Rizki Briandana Rokhanah Murkana Ronny Andesto Rr. Dharma Tintri Edi Raras Ruci Meiyanti Sabena Sabena Safira Safira Sahara, Ana Farida Salsabila Prameswari Sandy Sandy Sari, Apri Lynia Setiawan, Audita Sidik, Yusuf Samil Soeharjoto, Soeharjoto Surender Mor Triyani Budyastuti Tunjung Atmadi Volkhonova Mariya Igorevna Wahyuningsih Wahyuningsih Waluyo Waluyo Waluyo Waluyo Waluyo Wicaksana, Wafi Wiwin Sukiati Yohanes Ferry Cahaya Zamri Ahmad Zendi Iklima Zendi Iklima