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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) SOLUSI Quantitative Economics and Management Studies Jurnal Ekonomi Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Tematik Fokus Abdimas Jurnal Pengabdian Kepada Masyarakat Advances in Accounting Innovation
Ahmad Sahri Romadon
Universitas Semarang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PELATIHAN PENGEMBANGAN IDE BISNIS DAN BUSINESS MODEL CANVAS (BMC) UNTUK MENUMBUHKAN JIWA INOVATIF DAN KREATIF SISWA SMK NEGERI 1 BAWEN Ahmad Sahri Romadon; Asah Wiari Sidiq; Citra Rizkiana; Yeremia Wijayanto
Fokus ABDIMAS Vol. 5 No. 1 (2026): April 2026
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/ryhbmk62

Abstract

The development of the digital economy and the creative economy requires vocational high school (SMK) graduates to possess not only technical competencies but also creative, innovative, and entrepreneurial thinking skills. SMK Negeri 1 Bawen, as a vocational education institution, is oriented toward graduates' job readiness. However, initial observations found that students' orientation is still predominantly as job seekers, their business ideas are unstructured, and their understanding of business planning is still limited. Furthermore, the use of digital media for economic activities is not optimal, even though students are quite familiar with technology. This community service program aims to foster students' innovative and creative spirit through training in business idea development and the preparation of a Business Model Canvas (BMC). The implementation method is carried out through three main stages: preparation, implementation, and evaluation and reporting. The implementation stage includes strengthening the entrepreneurial mindset, exploring problem-based business ideas, training in the nine elements of the Business Model Canvas, practicing developing business models in groups, and practicing presentations. Evaluation is carried out through pre- and post-tests to measure improvements in understanding, observing student participation, and assessing the quality of the resulting business models. The results of the activity showed that the training was able to improve participants' understanding of entrepreneurship and the Business Model Canvas (BMC). The training was attended by 32 students from SMK Negeri 1 Bawen, specializing in Food Crop and Horticulture Agribusiness (ATHP). The pre-test results showed a level of understanding of participants at 20%, while the post-test results increased to 70%, resulting in an increase of 50 percentage points. In addition, all groups of participants successfully compiled a Business Model Canvas (BMC) based on the business ideas they developed. This activity also succeeded in improving creativity, communication skills, teamwork, and participants' confidence in developing and presenting business ideas.   Keywords: innovation, creativity, business model canvas
Accounting for Coastal Sustainability: A Political Economy Analysis of Environmental Cost Distribution and Local Governance Risti Ulfi Hanifah; Candra Safitri; Ahmad Sahri Romadon; Fajar Akriana Nila Relita
Advances in Accounting Innovation Vol. 2 No. 1 (2025): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v2i1.230

Abstract

Purpose - This study examines the integration of green accounting practices and participatory governance mechanisms in advancing sustainable village development in Indonesia.Design/methodology/approach - A mixed-methods approach combining quantitative surveys and qualitative case studies was employed across 15 villages in Central Java to analyze the interconnected roles of environmental accounting systems and community participation.Findings - The results indicate that villages implementing comprehensive green accounting frameworks demonstrate 35% better environmental outcomes and 28% higher community satisfaction. Participatory governance structures significantly enhance transparency and resource allocation efficiency.Originality/value - This research contributes to sustainable development literature by providing empirical evidence of accounting-governance synergies at the local level and offers a unified framework for integrating environmental and social dimensions.Research implications - The findings offer theoretical insights for advancing research on sustainable rural development and provide practical guidance for policymakers seeking to implement integrated environmental accounting systems.
Penerapan SAK ETAP pada Laporan Keuangan BUMDes Pondok Makan Puri Kencono Desa Karangawen Arizka Novi Claudia; Ahmad Sahri Romadon
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/n72t9s02

Abstract

This study aims to analyze the management of financial statements of Village-Owned Enterprises (BUMDes) in Karangawen Village, Karangawen Subdistrict, Demak Regency, particularly in the application of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The main objective of this study is to determine the extent to which the application of these accounting standards can improve the quality, transparency, and accountability of BUMDes financial statements in the local village environment. The method used in this research is descriptive qualitative, with data collection through interviews, observation, and documentation. Through this approach, researchers can deeply understand the process of planning, implementation, challenges, and quality in the management of financial statements. Interviews were conducted with BUMDes managers, while observation and documentation were used to support the validity of the data obtained. The results showed that the management of financial statements at BUMDes Pondok Makan Puri Kencono Karangawen Village has been running well. The financial statements prepared have referred to and are in accordance with the principles of SAK ETAP, thereby increasing transparency and accountability in BUMDes financial management. In conclusion, the application of SAK ETAP to this BUMDes has had a positive impact on better financial report governance.   Keywords: Accounting, SAK ETAP, Financial Statements, BUMDes  
Determination of Factors Affecting Taxpayer Compliance with Vehicle Tax at the Samsat Pedurungan, Semarang City Ericke Fridatien; Ahmad Sahri Romadon
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/pezqyp24

Abstract

This study aims to determine whether Taxpayer Awareness, Tax Knowledge, and Tax Sanctions influence the Compliance of Motor Vehicle Taxpayers at the Pedurungan Samsat Office in Semarang for the 2022–2024 period. Taxes are a mandatory contribution used by the government for national development, yet taxpayer compliance remains a challenge affecting regional revenue optimization. This research employs a quantitative research method. The data used are primary data obtained from questionnaires distributed to respondents. The population in this study consists of Motor Vehicle Taxpayers registered at the Pedurungan Samsat Office in Semarang. A total of 97 respondents were selected as samples using the accidental sampling method. The analytical method used is multiple linear regression analysis to test the hypotheses.The findings indicate the existence of significant factors influencing compliance. Specifically, the results of this study indicate that Taxpayer Awareness has a positive and significant effect on Taxpayer Compliance, and Tax Knowledge has a positive and significant effect on Taxpayer Compliance. However, Tax Sanctions have no effect and are not significant on Taxpayer Compliance. The study concludes that increasing taxpayer awareness and knowledge is crucial for improving compliance rates. It is suggested that the relevant authorities focus on socialization and education programs rather than solely relying on sanctions, which were found to be ineffective in this context.Keywords: Tax Agressiveness, Profitability, CSR, Company Size
PENGARUH KEMUDAHAN TERHADAP KEPUTUSAN MENGGUNAKAN E-BANKING PADA BNI 46 KC KARANGAYU SEMARANG DENGAN MINAT NASABAH DAN KEPERCAYAAN SEBAGAI VARIABEL MEDIASI Ahmad Sahri Romadon; Risma Nurhapsari
Solusi Vol. 18 No. 4 (2020): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v18i4.2847

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kemudahan terhadap keputusan menggunakan E-Banking pada BNI 46 KC Karangayu Semarang dengan minat nasabah dan kepercayaan sebagai variabel mediasi. Populasi dalam penelitian ini adalah seluruh nasabah yang terdaftar sebagai pengguna E-banking di Bank BNI 46 KC Karangayu Semarang sebanyak 44.380 nasabah (data EIS BNI 46 KC Karangayu Semarang). Teknik pengambilan sampel pada penelitian ini digunakan teknik Simple Random Sampling yaitu pengambilan sampel dengan acak sederhana dimana setiap unit analisis memperoleh kesempatan yang sama untuk dipilih sebagai sampel penelitian. Jumlah sampel yang diperoleh adalah 100 responden (dibulatkan ke atas agar dapat mewakili jumlah populasi). Metode analisis yang digunakan adalah pengujian instrumen data, uji kelayakan model, uji asumsi klasik, analisis jalur (Path Analysis).Kemudahan teknologi berpengaruh positif terhadap minat nasabah yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 31,684 > t tabel = 1,661.  Kemudahan teknologi berpengaruh positif terhadap kepercayaan nasabah yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 35,738 > t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap keputusan menggunakan E-Banking yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 28,490 > t tabel = 1,661. Minat nasabah berpengaruh positif terhadap keputusan menggunakan E-Banking yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 42,141 > t tabel = 1,661.Kepercayaan nasabah berpengaruh positif terhadap keputusan menggunakan E-Banking yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 45,695 > t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap keputusan menggunakan E-Banking dengan minat nasabah sebagai mediasi yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 5,177 > t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap keputusan menggunakan E-Banking dengan kepercayaan nasabah sebagai mediasi yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 7,070 > t tabel = 1,661.  Kata kunci : Kemudahan, keputusan menggunakan E-Banking, minat nasabah dan kepercayaan
PENGARUH KUALITAS PELAYANAN, KELENGKAPAN PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA KOPIMA AJA Siti Fajrotul Nurjamilah; Ahmad Sahri Romadon; Sarani Eka Putri
Solusi Vol. 21 No. 1 (2023): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i1.6283

Abstract

Saat bisnis ritel di Indonesia baik itu bisnis ritel modern maupun tradisional sangat banyak. Toko Kopima Aja merupakan bisnis ritel yang sudah berbadan hukum pada tanggal 30 Juni 1998 dan dikelola oleh mahasiswa atau lebih tepatnya dikelola oleh UKM Kopima Universitas Semarang. Tetapi untuk membuat calon konsumen tertarik untuk mengambil keputusan pembelian bukanlah hal yang mudah. Maka dari itu diperlukan strategi yang tepat untuk menarik konsumen agar melakukan transaksi. Diantaranya dengan memperhatikan beberapa aspek yaitu kualitas pelayanan (X1), kelengkapan produk (X2) dan harga (X3) sehingga terjadi keputusan pembelian (Y).   Penelitian ini bertujuan untuk mengetahui manfaat dari penerapan strategi kualitas pelayanan, kelengkapan produk, dan harga produk terhadap keputusan pembelian pada Toko Kopima Aja . Responden yang dipilih adalah konsumen yang datang berbelanja dengan menggunakan metode accidental sampling, dimana jumlah sampel sebanyak 100 responden. Metode analisis data   menggunakan   metode   analisis regresi   linier   berganda   dengan   menggunakan   uji   t   dan   uji   f   untuk   pengujian hipotesis.   Hasil   penelitian   membuktikan   bahwa   secara   simultan   kualitas   pelayanan,   kelengkapan   produk   dan harga secara keseluruhan berpengaruh positif dan signifikan terhadap keputusan pembelian pada Toko Kopima Aja . Penelitian   untuk   variabel   kualitas   pelayanan   secara   parsial   berpengaruh   positif dansignifikan   terhadapkeputusan   pembelian.   Variabel   kelengkapan   produk   secara   parsial   berpengaruh   positif   dan   signifikan   terhadap keputusan   pembelian.   Variabel   harga   secara   parsial   berpengaruh   positif   dan   signifikan   terhadap   keputusan pembelian. Dengan   demikian   perusahaan   dapat   meningkatkan   keputusan   untuk membeli di Toko Kopima Aja .
PENGARUH KUALITAS PRODUK, CITRA MEREK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MELALUI SHOPEE Ahmad Sahri Romadon; Meirisa Andini Pramusinto; Salwa Nur Kamelia
Solusi Vol. 21 No. 3 (2023): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i3.7080

Abstract

This study was to determine the effect of product quality, brand image and price on purchasing decisions through Shopee for Semarang city students. The population of this study are customers or shopee users who are students in the city of Semarang. The number of samples taken in this study is not known with certainty. The research method used is the quantitative method, the data analysis technique uses multiple linear regression analysis and validity test, reliability test whose data is processed with SPSS. Many respondents in this study were 96 respondents. With the results of product quality has a significant effect on purchasing decisions. Brand image has a significant effect on purchasing decisions. And price has a significant effect on purchasing decisions. It can be explained that: from the t test it can be explained that product quality, brand image and price partially have a significant effect on purchasing decisions through Shopee for Semarang city students where each independent variable (product quality, brand image and price) has a t sig value <0 ,05. From the F test it can be explained that product quality, brand image and price simultaneously have a significant effect on purchasing decisions through Shopee for Semarang city students where the F value is sig. of 0.042 <0.05. From the analysis of the coefficient of determination it can be explained that product quality, brand image and price influence purchasing decisions through Shopee for Semarang city students by 30.4%, while the remaining 69.6% are influenced by other variables outside this research model.
PELATIHAN PERPAJAKAN BAGI UMKM DI KAMPUS DOSEN JUALAN YOGYAKARTA SESUAI PP 23 TAHUN 2018 Bonita Prabasari; Lilik Rohmawati; Ahmad Sahri Romadon; Naini Rizka Amalia
TEMATIK Vol. 3 No. 1 (2023): Januari
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v3i1.5576

Abstract

Pesatnya perkembangan UMKM yang terjadi, tidak dibarengi dengan meningkatnya penerimaan pajak. Hal tersebut terjadi karena pelaku usaha masih kurang memahami dan mengalami kesulitan dalam pelaporan pajak usaha mereka. Bahkan ada beberapa pelaku usaha yang masih belum memiliki NPWP atas usahanya. Kurangnya pemahaman atas pajak usaha, memberikan kesulitan sendiri bagi pelaku UMKM dalam melaporan pajak usaha mereka. Permasalahan tersebut yang membuat tim pengabdian kepada masyarakat mengusulkan kegiatan pelatihan pelaporan perpajakan bagi UMKM di Kuliah Dosen Jualan Yogyakarta. Pelatihan ini akan memberikan pemahaman kepada pelaku UMKM atas kewajiban mereka untuk melaporkan penghasilannya guna membuat pelaporan pajak. Kegiatan pelatihan ini diharapkan dapat memberikan konstribusi dan kemudahan bagi pelaku UMKM untuk membuat laporan pajak usaha mereka. Selain itu, secara tidak langsung dapat meningkatkan kesadaran kepatuhan pelaku usaha dalam melaporkan.
Co-Authors Agung Budiarto Akriana, Fajar Ani Setyowati Arizka Novi Claudia Asah Wiari Sidiq Ayu Azizatut Takhia Ayu Nurafni Octavia Candra Safitri Citra Rizkiana Ericke Fridatien Ericke Fridatien Liafatra Nurlaily Lilik Rohmawati Meirisa Andini Pramusinto Naini Rizka Amalia Prabasari, Bonita Risma Nurhapsari Risti Ulfi Hanifah S. Sulistyorini Salwa Nur Kamelia Sarani Eka Putri Siti Fajrotul Nurjamilah Windasari Rachmawati Yeremia Wijayanto Yulianti