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TOTE BAG BERBAHAN TENUN GEDHOG SEBAGAI PRODUK PENUNJANG BAGI UKM TENUN DAN BATIK GEDHOG TUBAN Bramantijo, Bramantijo; Karsam, Karsam; Priyoleksono, Totok
Batoboh Vol 2, No 2 (2017): Batoboh -Jurnal Pengabdian Pada Masyarakat
Publisher : Institut Seni Indonesia Padangpanjang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26887/bt.v2i2.355

Abstract

Tenun Gedhog Tuban merupakan produk penyangga bagi produksi batik Gedhog. Sebagai produk penyangga, maka produksi tenun Gedhog sangat tergantung pada kelancaran pemasaran batik Gedhog. Minat konsumen terhadap tenun Gedhog saat ini makin menurun, karena dinilai kurang cocok sebagai bahan sandang, sehingga diperlukan pengembangan produk yang memanfaatkan material dasar tenun Gedhog agar UKM tenun Gedhog terus dapat bertahan. IbM perajin tenun Gedhog di Kabupaten Tuban ini menetapkan dua mitra, yaitu kelompok perajin tenun Sumber Rejeki dari Desa Gaji dan kelompok perajin tenun-batik Margo Asri dari Desa Margorejo, Kec. Kerek, Kab. Tuban, bertujuan untuk meningkatkan kualitas SDM perajin tenun Gedhog dalam pengembangan desain produk dan manajemen pemasaran. Target khusus kegiatan IbM ini adalah: 1) meningkatnya pengetahuan dan ketrampilan perajin dalam pengembangan desain produk tenun sehingga mereka dapat menciptakan varian produk dengan bahan dasar tenun yang mereka produksi, 2) meningkatnya kemampuan manajemen perajin dalam pemasaran produk, khususnya menggunakan media online.Dalam pelaksanaan IbM ini, transfer pengetahuan dan ketrampilan dilakukan melalui kegiatan: 1) pelatihan pengembangan desain produk berbahan tenun dan batik Gedhog berupa beragam produk tote bag, 2) penerapan desain produk tote bag melalui produksi masal oleh kelompok perajin dan perajin lainnya dalam wilayah kegiatan serta promosi produk secara online, 3) pendampingan dan evaluasi terhadap jalannya program IbM serta hasil yang dicapai.Hasil akhir yang diharapkan dari kegiatan IbM ini adalah kemandirian dan peningkatan kesejahteraan mitra UKM memalui pengembangan usaha yang berbasis pada produk dasar mereka berupa tenun dan batik Gedhog.
PEMAHAMAN, KESADARAN , SANKSI PAJAK, PELAYANAN FISKUS, E-FILLING SYSTEM DAN KEPATUHAN WAJIB PAJAK: UNDERSTANDING OF TAXPAYERS, TAXPAYER AWARENESS, TAX PENALTIES, FISCAL SERVICES, AND E-FILLING SYSTEMS AND THE COMPLIANCE OF INDIVIDUAL TAXPAYERS Karsam, Karsam; Sasmita, Djenni; Dewi, Susana; Solihin, Solihin; Tedja, Bambang; Ksp, Agnes
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.371-382

Abstract

Low tax compliance, has an impact on state revenues. Therefore the government has taken various ways to improve tax compliance. The purpose of this study determinedness-Filling systems, tax penalties, Fiscal Services, taxpayer awareness, and understanding of taxpayers have significant influences on the compliance of individuals taxpayer registered with the Jakarta Tax Office either partially or simultaneously. Data were obtained from 120 respondents who were registered as individuals taxpayer at Jakarta Tax Office. By using multiple linear regression techniques, the result of the study shows that the e-Filling system, tax penalties, tax services, taxpayer awareness, and the understanding of taxpayers have positive and significant effects on the compliance of individuals taxpayer registered with the Jakarta Tax Office.
Kajian Ciri dan Motif Batik Jombangan: Studi Kasus Jombang Kota Santri Karsam, Karsam
PANGGUNG Vol 34 No 3 (2024): Kreativitas, Seni Kontemporer, dan Pariwisata Berkelanjutan
Publisher : LP2M ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/panggung.v34i3.3558

Abstract

Tujuan penelitian ini adalah untuk mengetahui ciri motif batik Jombangan tahun 2000-2009 dan tahun 2010-2022 serta mengetahui cirinya dimana Jombang sebagai kota Santri. Penelitian ini menggunakan metode kualitatif, pedekatan triangulasi. Teknik pengambilan data dengan cara observasi, FGD, literatur, dan pratik langsung. Hasil penelitian yaitu: visual batik Jombangan tahun 2000-2009 menggunakan motif Candi Arimbi. Tahun 2010-2022 menggunakan motif Ringin Contong. Adapun yang mencirikan Jombang Kota Santri belum ditemukan. Selain itu, diketahui bahwa ciri batik Jombangan dipengaruhi oleh faktor politik, ….. Penelitian ini diharapkan bermanfaat bagi para UKM Batik Jombang dan para pembaca serta peneliti lainnya. penelitian ini hanya fokus pada ciri-ciri motifnya, bagi peneliti lain dipersilahkan untuk mengembangkan penelitian ini. Kata Kunci: Motif batik; Jombangan; Kota Santri
Pengaruh Strategi Bisnis Terhadap Sistem Pengendalian Manajemen Studi pada BUMN Kategori Industri Strategis di Indonesia Karsam, Karsam
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6792

Abstract

The objective of this study is to investigate the influence of business strategy for management control system. The study was carried out on twelve state-owned enterprises strategic industries (BUMNIS) in Indonesia between 2015 and 2016. The studied BUMNIS were selected based on criteria. The data was collected from questionaires that filled by top managements, the board of directors and internal control unit staff. In total, there were sixty respondents and 100% respondent rate. Structural Equation Modelling (SEM) with PLS approach was used to analysis the survey results. This study demonstrates that business strategy has an impact on management control systems of studied BUMNIS.
Have the Implementation of Financial Application Sys-tem and Management of State Property Improved Fi-nancial Report Quality in Indonesia? Karsam, Karsam; Ariyanto, Stefanus; Putro, Dian Permana
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i2.14634

Abstract

Objective The objective of this study is to investigate the influence of the implementation of SIMAK system at agency level and management of state property on financial report quality of Indonesian Ministry of Finance work units.Design/methodology The study was carried out involving Finance Department of Republic of Indonesia Ministry for the period of 2017 until 2019. The samples selection of Department in Finance Ministry was based on certain criteria. The data was collected from questionnaires that were filled by staff and operator in the departments of Finance Ministry. In total, there were seventy respondents with 100% response rate. Multiple regression approach was used to analyze the survey results.Results This study demonstrates that implementation on SAKTI system and management of state property has an impact on financial report quality of department in Finance Ministry. This finding implies that the easier use of the fixed asset module in the application will make the process of preparing financial statements accurate and in accordance with the application of government accounting standards. Furthermore the better the role and function of BMN managers in administering assets will improve financial reports quality in the presentation of assets in a complete and reliable manner. Research limitations/implications - This research is limited to the subject of the Ministry of Finance work units, in which the characteristics and activities of this research subject are specific. The analysis unit/respondents that are selected in this study were limited to work units that are represented only by staff and operators.
Pengaruh Pengalaman Kerja, Independensi Dan Kompetensi Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Jakarta Timur dan Bekasi) Alvin, Arya Alam; Karsam, Karsam; Syafrudin, Syafrudin; Gantino, Rilla
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.458

Abstract

The purpose of this study was to determine the effect of work experience, independence, and competence on audit quality at Public Accounting Firms in East Jakarta and Bekasi. The population in this study were auditors, including partners in the KAP in East Jakarta and Bekasi, with a sample of 100 respondents. Data Collections using the questionnaire method, the data analysis method using multiple linear regression and using the SPSS computer system version 25, which concludes that each variable of Work Experience, Independence, and Competence affects audit quality. Simultaneously, work experience, independence, and competence affect audit quality
The Role of Institutional Ownership in Reducing the Impact of Transfer Pricing and Capital Intensity on Tax Avoidance Sitanggang, Tikkos; Karsam, Karsam; Solihin, Solihin
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5680

Abstract

This study aims to examine the effect of capital intensity and transfer pricing on tax avoidance, as well as the role of institutional ownership as a moderating variable in these relationships. The object of this study consists of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Based on purposive sampling, 50 companies were obtained as samples which produced 250 research data. Data analysis was conducted using moderated regression analysis with an interaction test approach. The results indicate that, partially, both capital intensity and transfer pricing do not have a significant effect on tax avoidance. However, simultaneously, these two variables have a significant influence on tax avoidance. Furthermore, the study finds that institutional ownership moderates the relationship between capital intensity and tax avoidance, indicating that institutional investors may strengthen or weaken this relationship through their monitoring role. On the other hand, institutional ownership does not moderate the relationship between transfer pricing and tax avoidance. This study offers important implications for corporate management, regulators, and investors to consider the interaction between internal factors when addressing and managing tax avoidance behavior.
Pengaruh Green Human Capital, Green Structural Capital, dan Green Relational Capital terhadap Kinerja Keuangan dengan Family Ownership Sebagai Variabel Moderating Septia, Besty Buvinda; Solihin, Solihin; Karsam, Karsam
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 1 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i1.5002

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan keluarga terhadap kinerja perusahaan serta peran moderasi dari Green Intellectual Capital, yang terdiri atas Green Human Capital, Green Relational Capital, dan Green Structural Capital. Jenis penelitian ini adalah penelitian kuantitatif yang berfokus pada pengumpulan dan analisis data numerik untuk menguji hubungan antara variabel-variabel yang telah ditentukan sebelumnya, seperti Green Human Capital, Green Structural Capital, dan Green Relational Capital terhadap kinerja perusahaan, serta peran moderasi dari Family Ownership. Hasil penelitian menunjukkan bahwa kepemilikan keluarga berpengaruh signifikan terhadap peningkatan kinerja perusahaan melalui penguatan kontrol, akuntabilitas, dan visi jangka panjang. Interaksi antara kepemilikan keluarga dan Green Human Capital memperkuat hubungan tersebut, di mana karyawan yang memiliki kesadaran lingkungan mampu meningkatkan efektivitas implementasi strategi bisnis berkelanjutan. Selain itu, Green Relational Capital juga berperan sebagai moderator yang memperbesar dampak positif kepemilikan keluarga dengan membangun kepercayaan dan dukungan eksternal melalui jaringan relasi yang berorientasi pada keberlanjutan. Green Structural Capital memperkuat pengaruh kepemilikan keluarga melalui sistem dan budaya organisasi yang ramah lingkungan dan adaptif terhadap perubahan. Secara individual, ketiga dimensi Green Intellectual Capital tersebut terbukti berkontribusi positif terhadap kinerja perusahaan, baik melalui peningkatan efisiensi operasional, loyalitas pelanggan, maupun kepatuhan terhadap regulasi lingkungan. Temuan ini menegaskan pentingnya integrasi nilai-nilai keberlanjutan dalam tata kelola perusahaan keluarga sebagai strategi peningkatan kinerja yang berkelanjutan.
GREEN HUMAN RESOURCE MANAGEMENT, SUSTAINABILITY, AND COMPETITIVE PERFORMANCE IN LQ45 FIRMS Karsam, Karsam
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.198-214

Abstract

This study examines the role of Green Human Resource Management, Corporate Sustainability, and Management Control Systems on the competitive performance of companies listed in the LQ45 index in Indonesia. Using an explanatory quantitative approach, secondary data was collected from the annual and sustainability reports of 20 LQ45 companies over the period 2013–2023, resulting in 200 samples. The analysis was conducted using PLS-SEM to test the direct and moderating effects. The findings indicate that Corporate Sustainability has a strong and positive impact on competitive performance, supporting the view that sustainability-oriented strategies enhance market and financial outcomes. GHRM shows a significant but negative direct effect, indicating that green HR practices in LQ45 companies have not been strategically integrated and may increase short-term costs or inefficiencies. Management Control Systems have a direct positive effect on competitive performance. MCS plays a critical moderating role: it strengthens the relationship between GHRM and competitive performance, but weakens the effect of Corporate Sustainability when control mechanisms become too rigid. This result underscores the importance of aligning sustainability initiatives and green HR with appropriate management control systems to achieve superior competitive performance.
Analysis Effectiveness of the Internal Control System in Detecting Fraud (Study at PT Arminareka Perdana Group) Mudzakar, Richan Nurhasan; Karsam, Karsam; Paryanti, Atik Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6420

Abstract

This study analyzes the effectiveness of the internal control system in detecting fraud at PT Arminareka Perdana Group. Based on the COSO framework and Social Control Theory, internal control is positioned not only as a governance mechanism but also as a formal social control instrument that shapes ethical behavior and organizational compliance. Using a quantitative approach with PLS-SEM, data were collected from employees involved in financial supervision and operational control. The findings indicate that effective implementation of control environment, risk assessment, control activities, information and communication, and monitoring strengthens fraud detection through structured procedures, segregation of duties, transparent reporting, and continuous evaluation. Internal control contributes to building an accountable organizational culture and supports early identification of irregularities. The novelty of this research lies in integrating COSO-based internal control with Social Control Theory to explain fraud detection from structural and behavioral perspectives, offering strategic insights for strengthening governance and fraud risk management.
Co-Authors Abbas, Yeni Elfiza Abdullah Khoir Riqqoh Achmad Yanu Aliffianto Ade Rahmat Adrianto, Novan Agustin, Dinni Ahmadun, Ahmadun Ajwar Ridho Setiawan Al-Hakim, Rosyid Alvin, Arya Alam Anak Agung Gede Surya Dharma Aprianto, Hary Apriliani, Ika Mega Basyiruddin Nur Bramantijo Bramantijo Budiandru, Budiandru Cahyadisaputro, Barma Cahyadisaputro, Barma Chandra, Cynthia Joanna Cindy Fellia Gerda Wagiu Darmawanto, Darmawanto Darwin Yuwono Riyanto, Darwin Yuwono Delpiero Siringoringo, Zefanya Ieremia Dewi, Susana Dhika Yuan Yurisma Dinda Masfufah Hasyl Dr. Solihin, Ak.,M.Si.,CA , Dr. Solihin, Ak.,M.Si.,CA Fenty Fahminnansih, Fenty Firdaus, Gitra Dana Hardman Budiardjo, Hardman Hastuti Indra Sari Hernandi Sukmana Putra, Hernandi Sukmana Hidayah, Hexa Hudin, Norlaile Salleh In Mamal Siin Fara Dewinta Pramanda Khusnul Imad Krisna Yuwono Fora Ksp, Agnes Kurniawan, Eko Pramudya Kusumawardhani, Devi Lanu, Vero Lanu, Veronika M. Fathon M.Sholihah, Siti Mahardika Prasetya Marliana, Thika Matahari, Aneshar Nadira Diona Maya Sova Mudzakar, Richan Nurhasan Muh Bahruddin Muhammad Suhairi, Muhammad Mursid, Nanang Noor, Basyiruddin Novan Andrianto Nugroho Mardi Wibowo Nur, Basyirudin Pamungkas, Moch. Haqi Paryanti, Atik Budi Putri aisyha Putri, Agnes Karunia Samesta Putri, Esa R. C. Putro, Dian Permana Rahmadia, Ayu Rahmani, Aam Rainanto, Bambang Hengky Ronald Jeremias Mukin Ruslim, Gunawan Sabar Napitupulu Safrudin Safrudin Sasmita, Djenni Sasmita, Jenny Septia, Besty Buvinda Setiawan, Feri Shabrina, Mira Shasdia, Abadillah Rachmat Sigit Prayitno Yosep Silva, Guilhermino da Siswadi Siswadi SISWADI SISWADI Sitanggang, Tikkos Solihin Solihin Sri Yulianti Stefanus Ariyanto, Stefanus Sudaryanto, Andi Suhartono, Edy Sutikno Sutikno Syafrudin Syafrudin Tedja, Bambang Teguh Sutanto Thomas Hanandry Dewanto Totok Priyoleksono trilaksono, yunanto Tuahuns, Rizky Machmud Adi Pratama Ulil Fadilah Yunanto Tri Laksono, Yunanto Tri Yuyun Widiastuti Zulmita, Zulmita