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Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework Tahar, Afrizal; Bandi, Bandi
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20886

Abstract

Research aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities.Design/Methodology/Approach: This study employed a research sample of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in the Special Region of Yogyakarta represented by business school students, utilizing a questionnaire survey via Google Form with a purposive sampling method. The total number of questionnaires distributed was 60 questionnaires, with 59 questionnaires that could be processed. Data analysis was then carried out using the partial least squares (PLS) approach.Research findings: The results of this study demonstrated that using the slippery slope framework theory, trust in authorities was positively associated with voluntary tax compliance, while the power of authorities was negatively associated with voluntary tax compliance. Trust in authorities, however, did not have any impact on enforced tax compliance. Additionally, the power of authorities exerted a positive effect on voluntary tax compliance.Theoretical contribution/Originality: This study provides an understanding of the factors influencing tax compliance by referring to the slippery slope framework theory. Apart from that, this research field is still relatively underexplored in Indonesia.Practitioner/Policy implication: This study can be used to determine the factors driving and inhibiting MSMEs' taxpayer compliance so that it can be used as input and consideration to improve services related to taxpayer compliance further.Research limitation/Implication: This study can serve as a valuable resource for future research and the generation of new ideas. Also, it can be utilized as a reference in educational materials pertaining to aspects that promote taxpayer compliance.
Pengembangan Sarana Bermain Atraktif Untuk Penguatan Edukasi Kemandirian Siswa Di TK. Widya Putra Bandi, Bandi; Wiwoho, Jamal; Diharjo, Kuncoro; Riyadi, Slamet
JAMU : Jurnal Abdi Masyarakat UMUS Vol. 5 No. 02 (2025): Februari
Publisher : LPPM Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jamu.v5i02.1677

Abstract

UNS, sebagai institusi pendidikan tinggi, memiliki tanggung jawab untuk mendesiminasikan IPTEKS ke masyarakat. TK. Widya Putra binaan DWP UNS sangat memerlukan pengembangan arena bermain atraktif untuk mendukung edukasi kemandirian siswa. Tujuan pengabdian ini adalah mengembangkan arena bermain atraktif untuk mendukung edukasi kemandirian siswa di TK. Widya Putra. Sarana yang dikembangkan meliputi pembanguan lantai beton di atas selokan air untuk sarana bermain, pemasangan pagar pengaman, dan pengadaan sarana permainan. Kegiatan melakukan penggalian informasi dari para pemangku kepentingan sekolah. Hasil pelaksanaan kegiatan adalah (1) lantai beton area bermain dengan tebal 10 cm berlantai keramik kasar seluas 32 m2, (2) dinding pelindung area bermain, dan sarana permainan. Area bermain atraktif ini dihubungkan dengan halaman utama sekolah melalui pintu baja. Area bermain ini dilengkapi fasilitas sarana bermain mandiri sehingga siswa dapat bermain dan berekspresi secara mandiri dan aman. Sarana permainan ini juga menjadi sarana promosi TK. Widya Putra. Pengembangan sarana ini mendukung capaian peningkatan akreditasi sekolah menjadi lebih unggul. Bagi UNS, kegiatan ini merupakan wujud diseminasi IPTEKS UNS ke masyarakat pendidikan.
Does Artificial Intelligence Improve Banking Financial Performance in Indonesia Rochman Arif; Bandi, Bandi; Agung Nur Probohudono; Djuminah, Djuminah
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

This study aims to find empirical evidence of the influence of artificial intelligence (AI) on banking financial performance (ROA) and (ROE). The population in this study were banking companies in Indonesia totaling 66 banks during 2018-2023 and obtained observation data of 389 data. Hypothesis testing using panel data regression using the help of the STATA version 12 application. The results of the study show that the application of artificial intelligence (AI) has a positive and significant influence on financial performance both measured using (ROA) and (ROE).
Does Green Banking Disclosure Improve Banking Financial Performance In The Asean Region? Rochman Arif; Bandi, Bandi; Agung Nur Probohudono; Djuminah, Djuminah
INFOKUM Vol. 13 No. 03 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study aims to find empirical evidence of the influence of green banking disclosure on the financial performance of banks in the ASEAN region. This type of research is quantitative research using a statistical approach. The population in this study were banking companies in the ASEAN region, as many as 168 banks from 2018-2023 as samples in this study and 984 observation data were obtained. The data analysis tool in this study used panel data regression with the help of the STATA version 12 tool. The results of the study showed that green banking disclosure had a positive and significant influence on banking performance as measured using ROA and ROE.
Go digital: Enhancing the capacity of cultural sector SMEs through socialization of government procurement regulations Probohudono, Agung Nur; Suhardjanto, Djoko; Bandi, Bandi; Winarna, Jaka
Community Empowerment Vol 10 No 7 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12614

Abstract

Cultural-based Small and Medium Enterprises (SMEs) are crucial for regional economic growth and cultural preservation. However, they often face challenges in adopting technology and participating in government's electronic procurement (e-procurement) of goods and services. This community engagement initiative aimed to address these issues by providing cultural sector SMEs in Surakarta with an understanding of the latest amendments to government procurement regulations. The activity also educated participants on the roles and functions of the online store and electronic catalog within the government procurement system. Our methodology included developing comprehensive socialization materials, creating practical training modules, and facilitating interactive sessions that combined socialization, consultation, and group discussions. The results demonstrated a significant improvement in the participants' comprehension of recent procurement regulations and the functions of the online store and electronic catalog. Participants also reported increased confidence in their ability to participate in government procurement processes. This activity successfully enhanced the digital literacy and technical readiness of cultural SMEs to engage with the government's e-procurement ecosystem. By doing so, it has opened new avenues for expanded market access and contributed to regional economic growth.
Regional financial performance and human development index: Study in Central Java and South Kalimantan provinces Suranta, Sri; Bandi, Bandi; Perdana, Halim Dedy; Syafiqurrahman, Muhammad
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art2

Abstract

The purpose of this study is to find out: (1) the difference Human Development Index (HDI) between Central Java Province and South Kalimantan Province, and (2) the effect of the financial performance of the Regional Government on HDI. The samples of this study were the city and regency in the Provinces of Central Java and South Kalimantan. This study found that there were differences in the level of people’s prosperity as reflected by HDI between Central Java and South Kalimantan. Other finding showed that the financial performance of the Regional Government affected the level of people’s prosperity as measured by HDI. 
A Financial Literacy and Family Economic Planning Assistance for Home Tailors in Klaten: Integration of Education and Field Practice Probohudono, Agung Nur; Suhardjanto, Djoko; Bandi, Bandi; Winarna, Jaka; Cahya Nusantara, Aji; Widodo, Agus
Adi Widya : Jurnal Pengabdian Masyarakat Vol 9 No 2 (2025): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v9i2.13133

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi dan keterampilan perencanaan keuangan bagi pelaku industri rumahan, khususnya penjahit perempuan dan ibu rumah tangga di sentra konveksi Desa Kalitengah, Kecamatan Wedi, Klaten. Permasalahan rendahnya literasi keuangan, tidak adanya pencatatan keuangan, serta tumpang tindih antara keuangan pribadi dan usaha menjadi hambatan utama dalam pengambilan keputusan finansial dan keberlanjutan usaha. Program ini dilaksanakan melalui pendekatan edukatif dan partisipatif yang meliputi penyuluhan interaktif, pelatihan pencatatan keuangan, simulasi perencanaan anggaran, diskusi kelompok, serta pendampingan individual. Materi disampaikan secara kontekstual menggunakan bahasa sehari-hari dan narasi kehidupan nyata, serta mengintegrasikan nilai kearifan lokal seperti prinsip “kembali ke akar”. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap pentingnya pencatatan pemasukan-pengeluaran, penyusunan anggaran rumah tangga, serta perubahan sikap terhadap konsumsi dan manajemen keuangan keluarga. Kegiatan ini terbukti efektif dalam mendorong transformasi perilaku keuangan yang lebih bijak dan dapat direplikasi dalam pemberdayaan ekonomi rumah tangga berbasis komunitas