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All Journal Jurnal Pendidikan Indonesia Jurnal Dinamika Akuntansi Journal The Winners Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jurnal Perspektif Ekonomi Darussalam SAR (Soedirman Accounting Review): Journal of Accounting and Business JTAM (Jurnal Teori dan Aplikasi Matematika) Jurnal Akuntansi dan Bisnis Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL AKUNTANSI Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Food Technology Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Journal of Accounting and Finance Jurnal Akuntansi dan Governance Andalas Ecoducation
Icuk Rangga Bawono, Icuk Rangga
Accounting Department, Faculty Of Economics And Business, Universitas Jenderal Soedirman Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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E-Filing vs Non E-Filing: Taxpayers Perceptions of Use-fulness, Ease, Security, Confidentiality, and Satisfaction Pramesti, Ria Adhi; Sukirman, Sukirman; Bawono, Icuk Rangga
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.16993

Abstract

Objective Tax reporting through the Annual Tax Return (SPT) is one of the obligations of taxpayers as mandated by the Indonesian Taxation Law. Along with the development of science and technology, technological innovation has been adopted as a form of internet-based taxation service called the e-filing system. This study is aimed to compare the perceived usefulness, convenience, security and satisfaction of taxpayers between users of e-filing and non e-filing. Design/methodology Primary and secondary data are collected through survey method in Tax Office (KPP) Pratama Purwokerto, Central Java Province, Indonesia. The registered taxpayers using e-filing are 17,831 and the non e-filing are 44,332. Paired t-test was used to compare each variable between users of e-filing and non e-filing.Results The findings reveal that there is no difference in perceived usefulness between the users of e-filing and non e-filing in that reporting tax return online and manual are equally perceived useful. Nevertheless there is a difference in the perceived convenience and security whereby users perceived that the use of e-filing is more convenient, secure and confidential than the manual. Furthermore there is no difference in the perceived satisfaction whereby users are equally satisfied either with the e-filing and non e-filing. As a whole, there are differences of perception between users of e-filing and non e-filing, hence it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.
Analysis of User’s Acceptance of The Accrual-Based Financial Simda with Technology Acceptance Model (Tam) 3 Adapted Approach Rusmana, Oman; Bawono, Icuk Rangga; Indriyani, Riza Uyun
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 2 (2018): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.41

Abstract

The purpose of this research is to analyze the user’s acceptance of the Accrual-Based Financial SIMDA by using Technology Acceptance Model 3 adapted approach. The research has 7 variables, namely: Result demonstrability (RES), Computer Playfulness (CPLAY), Perceived Enjoyment (ENJ) , Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Behavioral Intention (BI), and System Usage (USE). This research is a quantitative research held at the Local Government of Brebes. The method of gathering data is survey by distributing questionnaires to the respondents. The research uses proportionate stratified random sampling. A total of 108 questionnaires were distributed in this study, 106 questionnaires could be collected. The result shows that the System Usage (USE) is affected by three variables, namely: Behavioral Intention (BI), Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Behavioral Intention (BI) is affected by Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Perceived Usefulness (PU) is affected by Result Demonstrability (RES) and Perceived Ease of Use (PEOU). Meanwhile, Perceived Ease of Use (PEOU) is affected by the Computer Playfulness (CPLAY) and Perceived Enjoyment (ENJ). This research expected to provide a solution to the problems related to user acceptance of the Accrual-Based Financial SIMDA and to increase user acceptance.
Reconstruction of Law and Policy : Rights and Environment Problem in Northern East Java -Pekalongan Kuat Puji Prayitno; Icuk Rangga Bawono
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 21 No. 2 (2022): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v21i2.2710

Abstract

Many populations of society in Pekalongan live in this kind of areas and are vulnerable to the risks of coastal flooding, wetland loss, shoreline retreat and loss of infrastructure. Land subsidence is defined as the gradual vertical movement of the earth surface due to the subsurface movement of the earth materials.This research is prior to explain about the rights, environment law, law and reconstruction using  juridical normative methodology. In the end, this research describe how  important  to promote fundamental rights for coastal society in pekalongan. The approach method used the doctrinal legal research.Many populations of society in Pekalongan live in this kind of areas and are vulnerable to the risks of coastal flooding, wetland loss, shoreline retreat and loss of infrastructure. Land subsidence is defined as the gradual vertical movement of the earth surface due to the subsurface movement of the earth materials.This research is prior to explain about the rights, environment law, law and reconstruction using  juridical normative methodology. In the end, this research describe how  important  to promote fundamental rights for coastal society in pekalongan. The approach method used the doctrinal legal research.
Development of Functional Dawet Ayu with High Antioxidant Activity through the Addition of Torch Ginger Flower Powder with Foam Mat Srying Method Naufalin, Rifda; Wicaksono, Rumpoko; Bawono, Icuk Rangga; Cahyani, Dwi Ari; Latifasari, Nurul; Hapsari, Rahajeng Tri; Saputri, Intan Ayu Andini Ganis
Indonesian Journal of Food Technology Vol 4 No 2 (2025): Indonesian Journal of Food Technology
Publisher : Program Studi Teknologi Pangan Fakultas Pertanian UNSOED

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.ijft.2025.4.2.18237

Abstract

Background: The development of functional foods has encouraged innovation in traditional Indonesian products so that they provide not only nutritional value but also physiological health benefits. Dawet ayu, a starch-based traditional beverage, has potential to be developed into a functional drink by incorporating natural antioxidant sources, one of which is torch ginger (Etlingera elatior). Aim: This study aimed to develop dawet ayu as a traditional functional beverage with high antioxidant activity through the addition of torch ginger flower powder. Methods: The powder was produced using the foam-mat drying method to preserve bioactive compounds and was then applied in dawet formulations at various concentrations. The analyzed parameters included pH, color (L*, a*, b*), and antioxidant activity using the DPPH method. Results: The results showed that the addition of torch ginger powder had no significant effect on the color and pH of dawet ayu, but significantly increased antioxidant activity, with the IC₅₀ value decreasing from 739.3 ppm to 100.2 ppm at the highest concentration. The increase in antioxidant activity was attributed to the phenolic, flavonoid, and anthocyanin compounds present in torch ginger. These findings indicate that dawet ayu enriched with torch ginger powder has strong potential as a locally sourced functional beverage with both health and economic benefits. This product can be further developed as a natural-based functional drink.
DINAMIKA INTENSI INVESTASI MAHASISWA DALAM EKOSISTEM PASAR MODAL MODERN Kanivia, Aan; Bawono, Icuk Rangga; Utama, Hastin Tri
Journal of Accounting and Finance Vol. 5 No. 1 (2026): Maret
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v5i1.15491

Abstract

Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, literasi teknologi, dan persepsi return terhadap minat mahasiswa Kabupaten Purbalingga untuk berinvestasi dengan regret aversion sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode survei terhadap 100 mahasiswa di kabupaten Purbalingga. Data dikumpulkan menggunakan kuesioner skala Likert kemudian dianalisis melalui regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa secara parsial literasi keuangan dan literasi teknologi tidak berpengaruh signifikan terhadap minat mahasiswa berinvestasi. Sebaliknya, persepsi return berpengaruh positif dan signifikan terhadap minat investasi. Hasil uji moderasi menunjukkan bahwa regret aversion tidak berperan dalam memoderasi hubungan literasi keuangan maupun persepsi return terhadap minat investasi, namun secara signifikan melemahkan pengaruh literasi teknologi terhadap minat mahasiswa berinvestasi di pasar modal.
Sosialisasi Digital Marketing bagi UKM dan Tata Kelola BUMDes: INDONESIA Widianingsih, Rini; Bawono, Icuk Rangga; Bubarok, Azkia Husni; Achmad Ulin Nuha, Achmad Ulin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

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

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh rendahnya pemanfaatan teknologi digital dalam pemasaran produk oleh pelaku Usaha Kecil dan Menengah (UKM) serta kurang optimalnya tata kelola Badan Usaha Milik Desa (BUMDes) di wilayah sasaran. Kegiatan dilaksanakan di Desa Mujur Lor, Kecamatan Kroya, Kabupaten Cilacap dengan tujuan meningkatkan pemahaman dan keterampilan pelaku UKM dalam menggunakan strategi pemasaran digital serta memperkuat tata kelola BUMDes agar lebih profesional dan berkelanjutan. Metode yang digunakan meliputi sosialisasi, pelatihan interaktif, dan pendampingan langsung. Materi mencakup penggunaan media sosial untuk promosi, pemanfaatan marketplace, strategi branding, serta penyusunan rencana kerja BUMDes berbasis teknologi. Evaluasi dilakukan melalui pre-test dan post-test, observasi partisipatif, serta wawancara dengan peserta. Hasil menunjukkan adanya peningkatan skor pemahaman peserta dari rata-rata 40 menjadi 78, peningkatan keterampilan digital marketing, serta perbaikan nyata dalam perencanaan dan manajemen BUMDes. Kegiatan ini diharapkan mampu mendorong peningkatan daya saing UKM dan kemandirian BUMDes dalam jangka panjang.
The Influence of Accounting Knowledge in Moderating Relationship between Understanding and Socialization of Tax Toward MSMEs Tax Compliance Rahayu, Apriani Kartika; Bawono, Icuk Rangga; Sudibyo, Yudha Aryo
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.158 KB) | DOI: 10.20961/jab.v20i2.525

Abstract

This research aims to analyze the understanding and socialization of taxation on tax compliance of MSMEs. This research also aims to analyze the influence of understanding of accounting in moderating the relationship of understanding and socialization of taxation on tax compliance of MSMEs. Samples were determined by the stratified cluster sampling method. The number of respondents is 151 MSMEs owners/managers/actors in sectors of the trade, hotel, and restaurant. This study uses the Structural Equation Model (SEM) to analyze the purposes of this research. Effect size analysis is used to determine how big is the moderation effect from the variable of accounting knowledge. Through path analysis, this research states that taxation understanding and socialization have a significant positive effect on tax compliance of MSMEs. Then, accounting knowledge has a significant and weakening effect on moderating the relationship between taxation understanding and tax compliance of MSMEs. Meanwhile, accounting knowledge has not been proven to moderate the relationship between tax socialization on tax compliance of MSMEs. Penelitian ini bertujuan untuk menganalisis pemahaman dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Penelitian ini juga bertujuan untuk menganalisis pengaruh pemahamana akuntansi dalam memoderasi hubungan dari pemahaman dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Sampel ditentukan menggunakan metode stratified cluster sampling. Jumlah responden adalah 151 pemilik/manajer/pelaku UMKM yang bergerak pada sektor perdagangan, hotel dan restoran. Penelitian ini menggunakan Structural Equation Model (SEM) untuk menganalisis tujuan penelitian ini. Analisis ukuran efek digunakan untuk menentukan besar pengaruh moderasi dari variabel pemhaman akuntansi. Melalui analisis jalur, hasil penelitian ini menyatakan bahwa pemahaman dan sosialisasi perpajakan berpengaruh positif signifikan terhadap kepatuhan pajak UMKM. Kemudian, pemahaman akuntansi berpengaruh signifikan dan bersifat melemahkan dalam memoderasi hubungan pemahaman perpajakan pada kepatuhan pajak UMKM. Sementara itu, pemahaman akuntansi tidak terbukti hubungan memoderasi hubungan sosialisasi pajak pada kepatuhan pajak UMKM.
Co-Authors -, Agus Sunarmo -, Indah Nuraeni -, Irianing Suparlinah Achmad Ulin Nuha, Achmad Ulin Agus Suroso Ahmad Ali Anasti Dwi Martantya Kinasih Annafi, Reghina Azti Apriani Kartika Rahayu Arofah, Triani Bubarok, Azkia Husni Cahyani, Dwi Ari Denta, Dimas Arya Diah Setyorini Gunawan Dona Primasari, Dona Erwin Setyadi Firdaus, Anzar Alfat Hamid, Suhaila Abdul Hapsari, Rahajeng Tri Hery Awan Susanto Ilmawan, Faiz Nuha Indah Nuraeni Indriyani, Riza Uyun Jajang Jajang Kanivia, Aan Kuat Puji Prayitno Kuat Puji Prayitno Mangasih, Edwin Theo Margani Pinasti Maryani, Sri Mustafa, Rasyid Mei Nugroho, Isman Setyo Nurul Latifasari Oman Rusmana Pramesti, Ria Adhi Rahayu, Apriani Kartika Rahayu, Apriani Kartika Ratno Purnomo Retno Supriyanti Ria Adhi Pramesti Rifda Naufalin Rini Widianingsih, Rini Rumpoko Wicaksono Saputri, Intan Ayu Andini Ganis Setyadi, Erwin Sigit Prabowo Siti Maghfiroh Sudibyo, Yudha Aryo Suhaila Abdul Hamid Sukirman Sukirman Sukirman Sukirman Sulasih Sulasih Sunarmo, Agus Suparlinah, Irianing Supriyanto Supriyanto Ubay, Berlian Muhammad S. Utama, Hastin Tri Weni Novandari Wibowo, Rini Yuniarso, Gema Puja