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All Journal Jurnal Akuntansi dan Ekonomika Jurnal SOLMA Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Among : Jurnal Pengabdian Masyarakat Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Sustainable : Jurnal Akuntansi Jurnal Manajemen Perbankan Keuangan Nitro JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Kabar Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat Journal of Culture Accounting and Auditing IJBLPS ADM : Jurnal Abdi Dosen dan Mahasiswa Gotong Royong JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio International Journal of Business, Law and Political Science
Adhar Putra Setiawan
Univeristas Muhammadiyah Surabaya
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FAKTOR -FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA BERKARIR DIBIDANG PERPAJAKAN Noer Cahyani, Khotim; Setiawan, Adhar Putra
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22880

Abstract

Penelitian ini mengkaji tentang variabel persepsi, penghargaan finansial dan pengakuan professional terhadap minat mahasiswa berkarir di bidang perpajakan pada mahasiswa semester empat, enam dan delapan program studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Surabaya. Metode penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data dilakukan secara online dengan menyebarkan kuisioner sejumlah 260 responden. Penelitian ini menggunakan teknik purposive sampling. Alat untuk menganalisis menggunakan SPSS versi 25 dengan beberapa tahapan sebagai berikut : uji validitas, uji reabilitas, uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil dari penelitian menunjukkan bahwa, (1) Persepsi berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. (2) Penghargaan Finansial berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. (3) Pengakuan Profesional berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. (4) Persepsi, Pengahargaan Finansial dan Pengakuan Profesional secara simultan berpengaruh terhadap minat mahasiswa berkarir di bidang perpajakan.
Pendampingan Manajemen Tata Kelola Keuangan Keluarga Islami di Kelurahan Kedungdoro Kecamatan Tegalsari Kota Surabaya Sari, Tyasha Ayu Melynda; Oktaviani, Marista; Setiawan, Adhar Putra
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 4 (2023): November 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i4.188

Abstract

The aim of this community service activity is to provide financial management knowledge to the people of Kedungdoro Tegasari sub-district, Surabaya. The method used in implementing community service is through socialization and counseling activities carried out at the Surabyan I Village RT 01 RW 02 Kedungdoro Subdistrict, Tegalsari District, Surabaya City. The activity aims for housewives to understand the importance of the mother's role in the family, especially managing family finances. Family financial management is an activity of planning, managing, storing and controlling funds and assets owned by a family. Family financial management must be planned carefully so that problems do not arise in the future. The socialization and counseling activities are expected to provide knowledge to housewives in Surabyan I Village RT 01 RW 02, Kedungdoro Village, Tegalsari District, Surabaya City regarding financial management activities properly and correctly for family continuity.
Penjualan Ikan Asin Merambah E-Commerce Oktaviani, Marista; Adhar Putra Setiawan; Samsul Hadi; Rosyidin Sulthoni Ramadhan
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 1 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i1.214

Abstract

Pengabdian kepada masyarakat dengan judul Penjualan Ikan Asin merambah e-commerce hasil dari pengabdian ini mengupas mengenai olahan ikan asin yang dapat meningkatkan perekonomian diwilayah Surabaya dan sekitarnya. Tempat pengelolahan ikan asin berada dikawasan Kenjeran Surabaya Utara hampir keseluruhan masyakatnya berkerja sebagai nelayan. Peningkatan perekonomian salah satunya mengenalkan digitalisasi pada nelayan di Surabaya Utara dengan mengelola ikan asin, desain kemasan, mengenalkan e-commerce dan cara menjual ke konsumen dengan baik
Peningkatan Pemahaman Keuangan Melalui Financial Technology (Fintech) Bagi Warga Desa Songowareng, Kecamatan Bluluk, Kabupaten Lamongan Adhar Putra Setiawan; Oktaviani, Marista; Dedy Surahman; Bahira Luthfiyah Mumtaz
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 3 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i3.336

Abstract

Kegiatan peningkatan pemahaman melalui sosialisi financial technologi (fintech) ini bertujuan untuk meningkatkan pemahaman warga desan songowareng, Kecamatan Bluluk, Kabupaten Lamongan tentang penggunaan fintech dalam mendukung inovasi, dan teknologi bisnis dalam kehidupan sehari-harinya. Peserta yang terlibat dalam peningkatan pemahaman melalui sosialisasi financial technologi (fintech) ini terdiri dari 25 orang warga di Balai Desa Songowareng. Materi yang dipaparkan dalam pelaksanaan Peningkatan Pemahaman Melalui Sosialisasi Tentang sosialisasi financial technologi (fintech) menitikberatkan pada pembahasan terkait pemanfaatan financial technologi (fintech) berbasis pinjaman online, serta dampak positif dan negatif penggunanaan jasa layanan keuangan ini.
Peningkatan Daya Saing Kelompok UMKM Penjahit melalui Pendampingan Digitalisasi Marketing Berbasis Aplikasi Mobile Tailor Fashion di Surabaya Widyastuti, Rahma; Setiawan, Adhar Putra; Gunawan, Gunawan; Hakim, Lukman; Rohman, M. Taufiqur
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.21151

Abstract

Background: Strategies to Increase Competitiveness and Marketing Patterns of Rini Collection Tailor MSMEs in Kejawan Putih Tambak Surabaya Effectively and Efficiently. This study aims to enhance the competitiveness and governance of Rini Collection Tailor MSMEs by leveraging Information Technology, such as Social Media and Applications, and Tailor Fashion Websites, with a case study of Rini Collection Tailor MSMEs in Kejawan Putih, Tambak, Surabaya. Method: Research Methods 1) Socialization or identifying MSME needs analysis 2) Creation and Management of Applications and Tailor Fashion Websites 3) Digital Literacy Training, Use of Social Media and Applications and Tailor Fashion Websites 4) Mentoring and Periodic Evaluation 5) Program Sustainability. Results: After mentoring and training, the implementation of strategies using social media and applications, and Tailor Fashion websites, has resulted in a significant increase in the number of new customers and in profits. The success of the Rini Collection Tailor MSME Group can be linked to the use of Information Technology, or IPTEK, to leverage social media effectively and efficiently. The visual display of products on the Fashion Tailor Application and Website can attract interest, as well as direct communication with customers through the Digital Platform. Conclusion: The Implementation of Social Media and Fashion Tailor Applications and Websites has been proven to improve marketing reach and increase profit for the Rini Collection Tailor MSME. Although there are still challenges in adapting to the information technology digital Era.
Penguatan Harga Pokok Produksi melalui Pendampingan Keuangan: UMKM Keripik Samiler di Desa Wonosunyo Adhar Putra Setiawan; Tining Haryanti; Rieska Maharani; Marista Oktaviani; Dicky Hikam
Jurnal Kabar Masyarakat Vol. 4 No. 2 (2026): Mei: JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v4i2.3977

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village.Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village
Implementation and Role of Double Taxation Agreements (Tax Treaties) in International Transactions Adhar Putra Setiawan; Rieska Maharani; Asyidatur Rosmaniar; Marista Oktaviani
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 13 No. 1 (2026): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2026.9980

Abstract

Purpose: This study examines the role and implementation of Double Taxation Agreements (DTAs), focusing on their effectiveness in preventing double taxation, encouraging foreign investment, and addressing tax avoidance practices. Methodology: The research uses a qualitative approach with a normative juridical method. Data were collected through library research and analyzed using statutory and conceptual approaches, covering domestic tax regulations, tax treaties, the OECD Model Tax Convention, the Base Erosion and Profit Shifting (BEPS) framework, and the Multilateral Instrument (MLI). Findings: The results show that tax treaties contribute to reducing double taxation, increasing legal certainty, and supporting foreign direct investment in Indonesia. The adoption of BEPS standards and the MLI has strengthened Indonesia’s international tax framework and improved transparency in cross-border taxation. However, challenges remain, including treaty shopping, profit shifting, and regulatory inconsistencies that may reduce the effectiveness of treaty implementation. Implication: The study emphasizes the need to strengthen anti-abuse measures, improve tax administration, and harmonize domestic regulations with international tax standards to ensure a fair and sustainable taxation system. Originality: This study provides an integrated analysis of tax treaty implementation in Indonesia by combining legal and international taxation perspectives. It highlights the dual function of tax treaties as instruments for investment promotion while also identifying their potential misuse for tax avoidance.
Literasi Keuangan dan Uang Saku Sebagai Keputusan Berinvestasi: Perilaku Keuangan Surahman, Dedy; Oktaviani, Marista; Setiawan, Adhar Putra; Sa’diyah, Halimatus
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4783

Abstract

This research shows that financial literacy and pocket money influence investment decisions and financial behavior. The research object was FEB students at the Muhammadiyah University of Surabaya; the research sample was 350 FEB students. Data collection uses primary data in the form of a questionnaire, which is filled with research instruments according to the indicators of the variable. Data processing using SEM-PLS tests hypotheses with outer and inner models. The results of the study show that financial literacy, pocket money, and financial behavior have no significant effect on investment decisions, while financial literacy and pocket money have a significant effect on financial behavior.
LITERASI AKUNTANSI, LITERASI KEUANGAN DAN PERENCANAAN KEUANGAN DALAM PEMBENTUKAN PERILAKU KEUANGAN MAHASISWA FEB UNIVERSITAS MUHAMMADIYAH SURABAYA Adhar Putra Setiawan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4546

Abstract

Penelitian ini bertujuan untuk mengetahui kontribusi pendapatan, literasi akuntansi, dan perencanaan keuangan terhadap perilaku keuangan pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 85 responden. Analisis data dilakukan dengan menggunakan metode regresi berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa literasi akuntansi, literasi keuangan dan perencanaan keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan. Selain itu, hasil analisis menunjukkan nilai koefisien determinasi (R²) sebesar 77,3%, yang menunjukkan bahwa 77,3% variasi perilaku keuangan dapat dijelaskan oleh pendapatan, literasi akuntansi, dan perencanaan keuangan. Penelitian ini menyimpulkan bahwa peningkatan pendapatan, literasi akuntansi, dan perencanaan keuangan dapat meningkatkan perilaku keuangan yang lebih baik di kalangan mahasiswa
Analisis Pengendalian Persediaan Bahan Baku Menggunakan Metode Economic Order Quantity (EOQ) pada Pabrik Tahu Lamongan Anna Marina; Adhar Putra Setiawan
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.10534

Abstract

Lamongan Tofu Factory is a company that produces tofu, with soybeans as its main raw material. In production process activities, inventory is the most important element that must be maintained for the smooth running of the production process. The purpose of this study is to determine inventory control before and after using the Economic Order Quantity (EOQ) method.  This research uses descriptive qualitative methods with data collection techniques, namely interviews and documentation related to the problems studied. The results of the research using the Economic Order Quantity (EOQ) method the company can purchase optimal raw materials every time they place an order of 42 tons with a frequency of ordering 25 times in one year, so that the company can save the total cost of raw material inventory of Rp 14,393,671. Lamongan Tofu Factory should consider the Economic Order Quantity (EOQ) method as in determining raw material inventory control so that the company can minimize the total inventory costs incurred.
Co-Authors Anna Marina Bahira Luthfiyah Mumtaz Dedy Surahman Dicky Hikam Faga Audia Utama Gunawan Gunawan Halimatus Sa’diyah Halimatus Sa’diyah Halimatus, Sa’diyah Haryanti, Tining Inge Maretta Lukman Hakim Maretta, Inge Ma’ruf Sya’ban Noer Cahyani, Khotim Oktaviani, Marista Rahma Widyastuti Rieska Maharani, Rieska Rohman, M. Taufiqur Rosmaniar, Asyidatur Rosyidin Sulthoni Ramadhan Samsul Hadi Sa’diyah, Halimatus Surahman, Dedy Tyasha Ayu Melynda Sari Utama , Faga Audia