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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Sistim Informasi dan Teknologi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Pengabdian Masyarakat dan Riset Pendidikan Equivalent : Journal of Economic, Accounting and Management Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak International Journal of Economics, Management and Accounting Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian Kepada Masyarakat International Journal of Economics and Management Research
YOPIE DIONDY KURNIAWAN
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH LEVERAGE, PROFITABILITAS, OPINI AUDIT TAHUN SEBELUMNYA, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN YOPIE DIONDY KURNIAWAN; HALLEINA REJEKI PUTRI HARTONO; LA ODE ABDULLAH; AMRI AMRULLOH
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.472

Abstract

TANTANGAN DAN PENGARUH PEMBELAJARAN JARAK JAUH DI MASA PANDEMI MAHASISWA POLITEKNIK NEGERI MADIUN Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.205

Abstract

The current Covid-19 pandemic has an impact on high-level lecturers. Madiun State Polytechnic as one of the state higher education institutions in Indonesia is required to follow changes in the learning method, namely distance learning (PJJ), which was originally fully done face-to-face. The location of the campus in Madiun City with diverse student origins and far from urban areas is a challenge for the institution. This study aims to reveal the extent to which distance learning during the Covid 19 pandemic is effective and efficient, can this distance learning achieve the learning and academic goals of Madiun State Polytechnic students. From the results of research at the Madiun State Polytechnic, the learning environment and Community Interaction have a positive and significant impact on the academics of Madiun State Polytechnic students. The motivation variable has a positive effect but does not contribute significantly to the academics of Madiun State Polytechnic students. Where the motivational variable affects academics where student motivation is low, even students are less enthusiastic in carrying out learning in this pandemic situation.
Perceptions and Challenges of Women in Islamic Banking Leadership in Asia Amri Amrulloh; Yopie Diondy Kurniawan; Putri Octa Cahya Nirwana
Jurnal Sistim Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jsisfotek.v6i1.375

Abstract

This study explores the perceptions and challenges faced by women in leadership roles within Islamic banks across Asia. Using a qualitative approach, in-depth interviews were conducted with female leaders in various Asian countries to examine their experiences and views on leadership in the Islamic financial industry. The findings reveal that, despite increasing female participation in leadership, significant barriers persist, including gender stereotypes, difficulties in balancing work and family life, and a lack of institutional support. These findings underscore the need for more inclusive strategies to empower women in leadership positions within the Islamic finance sector
Pengaruh Pemahaman Perencana Keuangan, Pengelola Keuangan, dan Implementasi PSAK 109 Terhadap Pelaporan Keuangan Pada Organisasi Zakat di Karesidenan Madiun Amin Nurjanah; Ahmad Kudhori; Yopie Diondy Kurniawan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.358

Abstract

The purpose of this study is to see how the understanding of financial planning, financial management, and the implementation of PSAK 109 impact the way zakat organizations in Madiun Karesidenan report their finances. This research is quantitative and uses multiple linear regression analysis. The research shows that the implementation of PSAK 109 does not affect the financial reporting of zakat organizations; instead, the understanding of financial planners and financial managers improves financial reporting. This shows that financial planners and financial managers still do a poor job in understanding and implementing Islamic financial accounting standards (PSAK 109). This study suggests that financial planners and financial managers should be trained and educated about PSAK 109. In addition, zakat organizations should be trained and assisted in the implementation of PSAK 109 to obtain accountable financial statements
Pengaruh Kesadaran Agama, Kesadaran Sosial, dan Kemudahan Pembayaran Terhadap Tingkat Partisipasi Masyarakat Membayar Zakat Infaq Sedekah di Baznas Kabupaten Ponorogo Karina Sukma Handayani Putri; Ahmad Kudhori; Yopie Diondy Kurniawan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.362

Abstract

This study aims to analyze the influence of religious awareness, social awareness, and payment convenience on the level of public participation in paying zakat, infaq, and sadaqah (ZIS) at BAZNAS in Ponorogo Regency. The research method employed is quantitative, with data collection through questionnaires. Data analysis was performed using multiple linear regression. The results indicate that religious awareness negatively affects the level of public participation in ZIS payment. Meanwhile, social awareness and payment convenience have a positive influence on this participation level. These findings suggest that increasing social awareness and providing easier payment systems can encourage public participation in paying ZIS, while the factor of religious awareness requires further study regarding its negative influence. This research contributes to BAZNAS in Ponorogo Regency in formulating strategies to increase public participation in ZIS payment.
Analysis Determining Factors of Profitability The Infrastructure, Utilities and Transportation Sector Firms Amri Amrulloh; Halleina Rejeki Putri Hartono; Yopie Diondy Kurniawan; Amalia Kulsum
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.272

Abstract

The infrastructure, utilities and transportation sectors play an important role in a country's economy. Profitability is a key indicator in assessing the performance of companies in this sector. However, achieving profitability is faced with various challenges, including large capital investments, high operating costs, strict government regulations, and changes in global economic conditions. This study uses a literature study method to analyze the factors that affect the profitability of companies in the infrastructure, utilities, and transportation sectors. The results of the analysis show that financial factors, operational efficiency, technology, regulations, and external conditions such as market demand and global energy prices play a significant role in determining the level of profitability. Companies that are able to manage their capital structure, utilize technology, and adapt to regulations and dynamic economic conditions have a great opportunity to improve their financial performance. This study provides in-depth insights into how companies can manage internal and external factors to achieve sustainable profitability.
Sosialisasi Pajak Daerah Pajak Bumi dan Bangunan (PBB) serta Pajak Kendaraan Bermotor (PKB) Amri Amrulloh; Lely Kumalawati; Halleina Rejeki Putri Hartono; Yopie Diondy Kurniawan; Khirana Kusumastutie
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 5 (2024): Oktober: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i5.903

Abstract

Regional taxes, especially the Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), have an important role in increasing Regional Original Revenue (PAD) and supporting infrastructure development and public services. Socialization activities carried out in RT. 42 RW. 13 Taman Village, Madiun City, aims to increase public awareness and compliance in paying taxes. Through seminars, direct counseling, as well as print and digital media, this socialization provides information on tax obligations and tax benefits for regional development. The results of the socialization show an increase in public understanding of the tax function, although there are still obstacles, such as a lack of in-depth understanding and access to information. This activity indicates that effective socialization can encourage public awareness and discipline in fulfilling tax obligations, which in turn supports the sustainability of regional development.
Pengaruh Pajak Pertambahan Nilai (PPN), Literasi Keuangan, dan Penggunaan E-Wallet terhadap Perilaku Konsumtif Mahasiswa di Kota Madiun Nadinda Fahrianisa; Sasmito Widi Nugroho; Yopie Diondy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.661

Abstract

Abstract : Value Added Tax (VAT) is one of the taxes imposed on the consumption of goods and services in Indonesia. This study aims to analyze the effect of VAT, financial literacy, and the use of e-wallets on the consumptive behavior of students in Madiun City. This research uses quantitative methods with primary data obtained through surveys. The research sample was students who were studying in Madiun City. The data analysis technique used, multiple linear regression analysis, classical assumption test, t test and f test. The results of this study indicate that the value-added tax variable has a positive significant effect on consumptive behavior, the financial literacy variable has a negative significant effect on consumptive behavior and the e-wallet usage variable has no effect on consumptive behavior. Adjusted R Square value of 0.478. This can be interpreted that the variables of value added tax, financial literacy, and e-wallet usage are 47.8%. While the remaining 52.2% is influenced by other variables not explained in this study such as the level of income per month. Abstrak : Pajak Pertambahan Nilai (PPN) merupakan salah satu pajak yang dikenakan atas konsumsi barang dan jasa di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh PPN, literasi keuangan, dan penggunaan e-wallet terhadap perilaku konsumtif mahasiswa di Kota Madiun. Penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh melalui survei. Sampel penelitian adalah mahasiswa yang sedang menempuh perkuliahan di Kota Madiun. Teknik analisis data yang digunakan, analisis regresi linear berganda, uji asumsi klasik, uji t dan uji f. Alat bantu software yang digunakan dalam penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa variabel pajak pertambahan nilai berpengaruh positif signifikan terhadap perilaku konsumtif, variabel literasi keuangan berpengaruh negatif signifikan terhadap perilaku konsumtif dan variabel penggunaan e-wallet tidak berpengaruh terhadap perilaku konsumtif. nilai Adjusted R Square sebesar 0,478. Hal ini dapat diartika bahwa variabel pajak pertambahan nilai, literasi keuangan, dan penggunaan e-wallet sebesar 47,8%. Sedangkan sisanya sebesar 52,2% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini seperti tingkat pendapatan tiap bulan.  
Pengaruh Kenaikan PPN 11%, Kenaikan Harga Sembako dan Pendapatan terhadap Perilaku Konsumtif Masyarakat Kota Madiun Rafika Putri Auliasari; Sasmito Widi Nugroho; Yopie Diondy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.662

Abstract

Abstract : This research aims to determine the impact of a 11% VAT increase, rising staple food prices, and income on the consumer behavior of the people of Madiun City. The respondents of this study are Madiun City residents who are employed and have a steady income, with a total of 115 respondents selected through cluster sampling. Data were collected using questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, coefficient of determination tests, multiple linear regression analysis, F-tests, and T-tests, with the assistance of SPSS version 22 software. The results of the study indicate that the 11% VAT increase does not significantly affect the consumer behavior of the people of Madiun City. On the contrary, the increase in staple food prices has a significant negative effect on consumer behavior, while income has a significant positive effect on the consumer behavior of the people of Madiun City. The theoretical implications of this research include the use of consumer demand theory, which provides a deeper understanding of how economic factors influence consumer behavior. This study employs consumer demand theory and decision theory to comprehend how the VAT increase, staple food prices, and income affect the consumer behavior of the people of Madiun City, and offers economic policy insights aimed at regulating consumer behavior. The managerial implications of this research include the formulation of more effective policies to enhance financial literacy and public understanding of government economic policies.   Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kenaikan PPN sebesar 11%, kenaikan harga sembako, dan pendapatan terhadap perilaku konsumtif masyarakat Kota Madiun. Responden penelitian ini adalah masyarakat Kota Madiun yang sudah bekerja dan memiliki pendapatan tetap, dengan jumlah responden sebanyak 115 orang yang dipilih melalui metode cluster sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi, analisis regresi linier berganda, uji F, dan uji T, dengan bantuan perangkat lunak SPSS versi 22. Hasil penelitian menunjukkan bahwa kenaikan PPN sebesar 11% tidak berpengaruh terhadap perilaku konsumtif masyarakat Kota Madiun. Sebaliknya, kenaikan harga sembako berpengaruh negatif signifikan terhadap perilaku konsumtif, sedangkan pendapatan berpengaruh positif signifikan terhadap perilaku konsumtif masyarakat Kota Madiun. Implikasi teoritis dari penelitian ini mencakup penggunaan teori permintaan konsumen yang memberikan pemahaman lebih mendalam tentang bagaimana faktor ekonomi memengaruhi perilaku konsumtif. Penelitian ini menggunakan teori permintaan konsumen dan teori keputusan untuk memahami bagaimana kenaikan PPN, harga sembako, dan pendapatan memengaruhi perilaku konsumtif masyarakat Kota Madiun, serta memberikan wawasan kebijakan ekonomi yang bertujuan mengatur perilaku konsumtif masyarakat. Implikasi manajerial dari penelitian ini mencakup pembentukan kebijakan yang lebih efektif dalam meningkatkan literasi keuangan serta pemahaman publik terhadap kebijakan ekonomi pemerintah.
Strategi Peningkatan Laba Penjualan Melalui Pelatihan Penyusunan Harga Pokok Jual Di Paguyuban Ternak Rakyat Indonesia Desa Buluharjo Kabupaten Magetan La Ode Abdullah; Yana Dwi Christanti; Yopie Diondy Kurniawan; Amri Amrulloh
Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat Vol. 2 No. 1 (2024): Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bumi.v2i1.35

Abstract

Some small and medium business actors, especially breeders in the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency, do not understand how to prepare the cost of goods sold for their livestock business so that the selling price is determined only by considering market prices, resulting in relatively minimal income. when compared with financial and non-financial expenses. They do not realize that many costs have been incurred but have not been taken into account, so even though the selling price is quite high and in accordance with market value, it has not been able to fully cover operational expenses. To provide a solution to this problem, it is necessary to have Training on the Preparation of Cost of Goods Sold as a Consideration for Setting Selling Prices in Maximizing Sales Profits at the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency so that livestock business actors can be more effective in calculating their financial management. The training method carried out with Lecture-style training (Lecture) can be a very valuable resource for communicating the necessary information quickly and the Independent Self-study method, this method is expected to be able to train oneself by studying the material that has been given . In addition, this method was chosen because it took into account the distance and time constraints of the presenters and training participants, so that participants were given a simple report format in preparing cost of goods sold. In organizing activities, participants actively ask questions and discuss the conditions and limitations in the preparation of Cost of Goods Sold until the training is complete
Co-Authors Ahmad Kudhori Amalia Kulsum Amin Nurjanah Amri Amrulloh Amri Amrulloh Dyah Anggun Sartika Halleina Rejeki Putri Hartono Halleina Rejeki Putri Hartono Intan Nur Nilamsari Karina Sukma Handayani Putri Khirana Kusumastutie La Ode Abdullah La Ode Abdullah Nadinda Fahrianisa Nurtisa Nadya Arini Putri Octa Cahya Nirwana Qimyatusaadah, Qimyatusaadah Rafika Putri Auliasari Ridho Muarief SASMITO WIDI NUGROHO Sofia Novitasari Sugiharto Yana Dwi Christanti