Article Per Year (5 Year)
p-Index From 2021 - 2026
7.011
P-Index
This Author published in this journals
All Journal Infestasi EKONOMIS : Journal of Economics and Business JEM17: Jurnal Ekonomi Manajemen Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Journal on Education Referensi : Jurnal Ilmu Manajemen dan Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat (JRAMB) Jurnal Riset Akuntansi Mercu Buana MBIA JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Value: Jurnal Manajemen dan Akuntansi Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat WAHATUL MUJTAMA: Jurnal Pengabdian Masyarakat Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Abdi Putra Journal of Management Studies and Development Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Economica: Journal of Economic and Economic Education Journal of Contemporary Administration and Management (ADMAN) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Economic Education and Entrepreneurship Studies
Reza Anggapratama
Bojonegoro University, Bojonegoro, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 2   3   4   5   6 
Excise Tariff Policy and Field Supervision as Instruments for Controlling the Circulation of Illegal Tobacco Products Rina Sulistyowati; Reza Anggapratama; Moch Abdul Muiz Nur Hanip Pamungkas
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33642

Abstract

The circulation of illicit tobacco products poses a serious challenge to taxation and state revenue protection. Excise tariff policies and field supervision are key instruments in controlling illicit cigarettes. This study examines how these policies and supervision practices are interpreted and implemented in controlling illicit tobacco products in Bojonegoro Regency, Indonesia, a strategic transit area in the illegal tobacco distribution network. Using a qualitative phenomenological approach, data were collected through in-depth interviews with five Customs supervisory and investigative officers and analyzed through thematic coding. Findings show that excise tariff policy is perceived not only as a fiscal instrument but also as a factor shaping illegal actors’ cost–benefit considerations, with tariff increases often followed by adaptive distribution strategies. Field supervision translates policy into enforcement risk through adaptive, intelligence-driven, and discretionary practices, including risk-based targeting and delayed interception. However, limited personnel, wide surveillance areas, and adaptive illicit networks constrain enforcement effectiveness. The study highlights that local excise control effectiveness depends on the interaction between tariff policy, field discretion, and institutional capacity, emphasizing the need to combine fiscal measures with adaptive enforcement strategies in dynamic illicit distribution areas.
The Role of Financial Literacy in Moderating the Effect of Buy Now Pay Later and Consumer Motivation on Youth Consumptive Behavior Reza Anggapratama; Rina Sulistyowati; Fharhan Hadi Sulthoni
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i5.17

Abstract

The rapid development of financial technology has significantly transformed consumer payment systems, particularly through the emergence of Buy Now Pay Later (BNPL) services. The increasing accessibility of BNPL features on e-commerce platforms provides greater purchasing flexibility for consumers, especially young people who are highly engaged in digital transactions. However, this convenience may also encourage excessive consumption behavior. Therefore, this study aims to examine the effects of BNPL usage and consumer motivation on youth consumptive behavior and to investigate the moderating role of financial literacy in these relationships. The research was conducted among young consumers in Pungpungan Village using a quantitative research approach. Data were collected through a structured questionnaire distributed to 150 respondents selected using purposive sampling. The data were analyzed using Moderated Regression Analysis (MRA) to examine the direct effects of BNPL usage and consumer motivation on consumptive behavior and the moderating effects of financial literacy. The results indicate that BNPL usage and consumer motivation have positive and significant effects on youth consumptive behavior. Furthermore, financial literacy significantly moderates both relationships, but in different directions: financial literacy strengthens the positive relationship between BNPL usage and consumptive behavior, while it weakens the positive relationship between consumer motivation and consumptive behavior. These findings indicate that financial literacy does not uniformly reduce consumptive behavior but plays different moderating roles depending on the underlying behavioral driver. The study highlights the importance of strengthening financial literacy initiatives that address responsible BNPL use while also helping young consumers regulate consumption driven by personal and lifestyle motivations.
Pengabdian Masyarakat: Inovasi Kemasan dan Promosi Sebagai Upaya Meningkatkan Daya Saing UMKM Desa Sumberarum Kabupaten Bojonegoro Reza Anggapratama; Mamluatus Zaimah; Nurin Niswatin; Siti Nur Azizah; Rina Sulistyowati; Mohamad Dwi Prakoso
Abdimas Galuh Vol 8, No 2 (2026): September 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v8i2.23912

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) mmeiliki peran penting dalam mendorong pertumbuhan ekonomi masyarakat. Namun, masih banyak UMKM yang menghadapi kendala, khususnya dalam aspek kemasan dan strategi promosi yang berdampak pada rendahnya daya saing produk . Penelitian ini bertujuan untuk meningkatkan daya saing UMKM di Desa Sumberarum Kabupaten Bojonegoro melalui inovasi kemasan dan promosi. Metode yang digunakan adalah pengabdian masyarakat melalui sosialisasi dan pendampingan langsung. Kegiatan meliputi perbaikan kemasan dengan penambahan label, pembuatan banner, dan promosi digital. Evaluasi dilakukan melalui observasi, wawancara, dan kuesioner. Hasil menunjukkan bahwa inovasi kemasan dan promosi meningkatkan daya tarik produk dan kepercayaan konsumen. Kemasan menjadi lebih informatif, sementara promosi dapat membantu memperluas jangkauan pasar. Sebagian besar responden menyatakan bahwa kemasan dan promosi berpengaruh terhadap keputusan pembelian. Kesimpulannya, inovasi kemasan dan promosi penting untuk meningkatkan daya saing UMKM.
Co-Authors Adianita, Happy Afnani, Roghib Agustino, Muhammad Rizqi Al Gufron, Muhammad Amelia Ivoka Junea Ari Purnomo Ariffudin, Iza Azhari Azhari Azhari, Azhari Bima Kusumanjaya Budianto Budianto Cahya, Kevin Dwi Nur Danang Ananda Yudha Deviana Diah Probowati Dwi Irma Rosida, Sahra Dwi Irnawati Edy Suhartono Eka Ilham Firmansyah Eka Prasetya, Geraldi Esa Septian Esti Nur Fadila Esti Nur Fadila Esti Nur Fadila Esti Nur Fadilla Fadila, Esti Nur Farida Isroani Fauzian Noor Fharhan Hadi Sulthoni Fharhan Hadi Sulthoni Geraldi Eka Prasetya Habibburrahman El Zikri Diaz Nur Widarta Iqbal Indrawan Santoso Ivoka Junea, Amelia Iza Ariffudin Junea, Amelia Ivoka Juniar Al Kadhafie, Khafia Khafia Juniar Al Kadhafie Khoirus Shobirin Kustaji Lestariningsih Lestariningsih Mamluatus Zaimah Masahid Masahid Mei Ria Rahayu Moch Abdul Muiz Nur Hanip Pamungkas Moehadi Mohamad Dwi Prakoso Mugito Mugito Mugito Mugito Muhammad Al Gufron Mula Agung Barata Niswah, Syifa’un Nur Fadila, Esti Nur Rahma Anggun Hidayati NUR ROHMAH, SITI Nurcholis Nurin Niswatin Nurul Badriyah Rahma Anggun Hidayati, Nur Rama Prasetya, Nanda Ranti Safitri Ricki Yoga Saputra Rina Sulistyowati Rina Sulistyowati Roghib Afnani Sahra Dwi Irma Rosida Saputra, Muhammad Yoga Aditya Sari, Mutiara Dewi Anggun Puspita Selviana, Sova Shalzabilla Meta Firanka, Sofie Shofie Shalzabilla Meta Firanka Siti Nur Azizah Siti Nur Rohmah Siti Patonah Siti Rizqiyatul Munawaroh Sofie Shalzabilla Meta Firanka Sofie Shalzabilla Meta Firanka Sova Selviana Sova Selviana Sova Selviana Suhartono, Edy Sulaeman, Moh. Muklis Sulistyowati, Rina Syifa’un Niswah Vicky Eka Prasetya Wahyu Putro Utomo Wibowo, Sandi Nasrudin Yoga Saputra, Ricki