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All Journal Ekonomi Bisnis International Humanities and Applied Science Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan 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) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Community Service 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
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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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 commercialisation 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 organisational documents, OJK regulations, academic literature, and online media, this study reveals the role of BPRS Matahari as a form of economic da'wah (proselytising) as well as an intermediary instrument that favours the people. The results show that BPRS Matahari not only fills the void in Islamic financial services but also symbolises 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 organisations as strategic actors in building inclusive, equitable, and sustainable institutional transformation.
Pengaruh Program Relawan Pajak Terhadap Tingkat Literasi Pajak Wajib Pajak Orang Pribadi: Studi Literatur dan Studi Kasus KPP Pratama Kembangan Sari, Putri Permata; Harefa, Iwan; Putra, Yananto Mihadi
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The “Relawan Pajak untuk Negeri” (Renjani) program is an initiative by the Directorate General of Taxes in collaboration with higher education institutions aimed at enhancing public tax literacy and compliance through student involvement as educational agents. This article explores the extent to which the Renjani program influences the level of tax literacy among Individual taxpayers at KPP Kembangan and its relevance to tax planning and tax accounting practices. This study employs a qualitative method through literature review, referring to six relevant academic articles. Findings indicate that direct involvement of tax volunteers in providing education, e-filing assistance, and disseminating tax regulations significantly improves taxpayers’ understanding of their rights and obligations. This enhanced tax literacy supports more structured and lawful tax planning practices, such as avoiding administrative sanctions and improving filing efficiency
Co-Authors Abdul Ghani Abidin, Krisnina Maharani Achmad Jamil Ade Maharini Adiandari Adhy Purnama, Adhy Agustin, Andhika Permana Ahmad Badawi Ahmad Badawi, Ahmad Al-Bahri, Laksanamana Racka Al-Hanief, Albastha Azmil Qahhar Ali, Anees Janee Andi Adriansyah Andriany, Dessy Annisa Hakim Zamzami Apollo Apollo Arief Bowo Prayoga Kasmo Atmadi, Tunjung Boma, Kukuh Dwi Buana, Mohamad Torik Langlang Budiwidodo, Andri Budyastuti , Triyani Dafit Feriyanto Deden Tarmidi Denny Syachrudin Dewi Murtiningsih Dewi, Wijayanti Doktoralina, Caturida Meiwanto Elly Yuliawati Eri Marlapa Erik Nugraha Erik Nugraha Erna Setiany Faishol, Adib Fardinal, Fardinal Febrina Mahliza Firman Fauzi Gadis Octory Gal, Timea Gani, Ibrahim Musa Harefa, Iwan Hari Setiyawati Harnovinsah Harnovinsah Hendy Yuniarto, Hendy I Gusti Ayu Arwati Ildiko, Orban Irwan Irwan Ishak, Budhi Pribadhi Jogo Boro, Brechmans Aditia Julpri Andika Lin Oktris Lucky Nugroho M Hidayat Mahroji Malima, Gabriel Clement Manuela, Vieri Leonardo Mariyam Chairunisa Marsyaf, Marsyaf Maulana, Goffari Monalisa, Dina Mor, Surender Mudita, Mudita Mustikasari, Fanie Najuah, Najuah Nandiwardhana, Aditya Pratama Noor Hazlina Ahmad, Noor Hazlina Novawiguna Kemalasari Nugraha, Erik Nur, Hifizzah Nurhasanah Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Hidayah NURUL HIDAYAH Oktaviana, Fanny Nur Pertiwi, Citra Prabantoro, Albertus Magnus Putut Prameswari, Salsabila Pratiwi, Riri Prinoti Prinoti Puji Rahayu Putriranti, Reyfira Rahayu, Muthia Ramadhan, Ali Ramadhan, Kurnia Refranisa, Refranisa Rista Bintara, Rista Riyadi, Yongki Rizki Briandana Robby Dharma Rokhanah Murkana Ronny Andesto Rr. Dharma Tintri Edi Raras Ruci Meiyanti Sabena Sabena Sandy Sandy Sari, Apri Lynia Sari, Putri Permata Setiawan, Audita Sidik, Yusuf Samil sihotang, benget rotua Soeharjoto, Soeharjoto Wahyuningsih Wahyuningsih Waluyo Waluyo Waluyo Wicaksana, Wafi Wiwin Sukiati Yohanes Ferry Cahaya Zamri Ahmad Zendi Iklima