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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Ilmiah Akuntansi Kesatuan Equity: Jurnal Akuntansi Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Akuntansi AKUNESA Jurnal Pengabdian Masyarakat Waradin Indonesian Journal of Management Science The Easta Journal Law and Human Rights West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies Epaper Bisnis: International Journal Entrepreneurship and Management Jurnal Sistem Informasi, Akuntansi dan Manajemen Harmony Philosophy: International Journal of Islamic Religious Studies and Sharia Green Philosophy: International Journal of Religious Education and Philosophy Journal of Empowerment Indonesia Servitia: Journal of Community Service and Engagement
Yoga Adi Prayogi
Universitas Bhayangkara Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Transportation Other

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The Meaning of Tax Fairness for Individual Taxpayers: A Qualitative Study on the Factors Shaping Compliance Yoga Adi Prayogi; Ruchan Sanusi
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.597

Abstract

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.
Faith-Based Climate Advocacy and Moral Responsibility: A Cross-Religious Analysis of Community Mobilization for Environmental Justice Yulianti Prihatiningrum; Meiske Claudia; Yoga Adi Prayogi; Ismat Valiyev
Green Philosophy: International Journal of Religious Education and Philosophy Vol. 2 No. 3 (2025): July: Green Philosophy: International Journal of Religious Education and Philos
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greenphilosophy.v2i3.263

Abstract

This study explores the integration of indigenous spiritual knowledge into modern environmental ethics, focusing on the role of traditional ecological wisdom, spiritual cosmology, and stewardship practices in promoting sustainability. Indigenous worldviews often emphasize the interconnectedness between humans, the spirit world, and nature, viewing these relationships as sacred and reciprocal. This paper highlights the philosophical contributions of indigenous environmental ethics, which contrast with Western anthropocentric frameworks, offering a more holistic, spiritual, and culturally embedded perspective on ecological stewardship. Through a qualitative comparative approach, the study examines indigenous practices such as those found in the Anishinaabe philosophy of mino-mnaamodzawin and the Sarnaism faith of the Oraon community, demonstrating how spiritual connections to nature foster a deep sense of responsibility and environmental ethics. Additionally, the study discusses the challenges of integrating indigenous spiritual principles into Western academic and policy frameworks, including issues of cultural appropriation and the preservation of traditional knowledge. The research further explores potential strategies for collaboration, emphasizing community-driven approaches that respect and incorporate indigenous knowledge into global environmental governance. This integration can lead to more inclusive and sustainable environmental practices that honor both ecological balance and cultural heritage. The findings suggest that indigenous spiritual knowledge offers essential insights into creating a more sustainable and ethical approach to environmental challenges, providing a model for future policy development and global ecological strategies.
Optimalisasi Brand Identity dan Pemasaran Digital untuk Meningkatkan Omzet UMKM di Kampung Kue Rungkut Lor Surabaya Yoga Adi Prayogi; Rangsang Purnama; Febryan Prima Saputra; Dian Suci Lestari; Adinda Putri Ayunda; Reva Wahyuning Tyas
Journal of Community Service and Engagement Vol 1 No 2 (2026): February: Servitia: Journal of Community Service and Engagement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/63cjpk08

Abstract

Kampung Kue Rungkut Lor, located in Kali Rungkut Village, Surabaya, is a center for micro, small, and medium enterprises (MSMEs) that produce a variety of traditional East Javanese cakes. Despite its great economic potential, most businesses in this village face challenges in terms of management, financial management, and the use of digital technology for product marketing. The Thematic Community Service Program (KKN) conducted by students from Bhayangkara University Surabaya aims to provide practical training in business management, basic financial literacy, and the application of digital marketing to enhance the brand identity and market reach of Kampung Kue's SMEs. This program involves various training sessions such as “Buku Kecil Cuan” (Small Book of Profit) for financial literacy and “Foto Cuan & Storytelling Visual” (Profit Photos & Visual Storytelling) to improve branding and digital content creation skills. In addition, digital marketing assistance focused on optimizing the use of marketplaces and social media aims to increase sales turnover. Evaluation was carried out by measuring the increase in participants' knowledge through pre-tests and post-tests as well as measuring turnover results before and after program implementation. The results of the activity show an increase in the community's understanding of financial management and digital marketing, which has led to an increase in MSME sales turnover. This program is expected to become a model that can be replicated in other villages with similar potential.
The Role of Work Ethics in Mediating Accounting Competency and Fraud Prevention: A Qualitative Content Analysis Rosyafah, Siti; Prayogi, Yoga Adi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5082

Abstract

Fraud remains a persistent challenge in organizations, occurring even in environments equipped with qualified accounting personnel and formal internal control systems, highlighting the limitations of technical and procedural measures alone. This study aims to examine the role of work ethics in mediating the influence of accounting human resource competency and internal control systems on fraud prevention. A literature-based methodology was employed, utilizing primary and secondary data from books, journals, research reports, and other scholarly publications relevant to accounting competency, ethical behavior, and organizational controls. The analysis was conducted using qualitative content analysis to identify patterns, relationships, and conceptual linkages among the variables. The findings indicate that accounting competency and internal control systems provide necessary structural and technical foundations but are insufficient for effective fraud prevention without ethical mediation. Work ethics serve as a critical behavioral mechanism, guiding moral judgment, reducing rationalization, and ensuring the responsible application of accounting knowledge and control practices. Consequently, the study concludes that sustainable fraud prevention requires an integrated approach in which ethical values, professional competency, and internal controls operate cohesively. By positioning work ethics as the central mediating factor, the research underscores the importance of ethical development in enhancing organizational integrity and minimizing fraud risk.
Reimagining Islamic Political Philosophy for Pluralistic Democracies: Toward an Inclusive Sharia-Based Governance Model Yoga Adi Prayogi; Andi Saryoko; Fadli Rais
Harmony Philosophy: International Journal of Islamic Religious Studies and Sharia Vol. 1 No. 2 (2024): May: Harmony Philosophy: International Journal of Islamic Religious Studies and
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonyphilosophy.v1i2.339

Abstract

This research explores the integration of Islamic political philosophy with modern democratic frameworks, proposing an inclusive Sharia-based governance model that aligns Islamic values with contemporary democratic practices. The relationship between Islam and democracy is complex, with debates surrounding their compatibility and the potential conflicts between religious principles and democratic ideals. The study identifies key Sharia principles such as justice (adl), consultation (shura), and participatory equality, which can contribute to more inclusive and democratic governance systems. The literature review highlights both traditional and contemporary interpretations of Sharia in governance, focusing on how Sharia-based principles can support inclusivity, fairness, and public participation in pluralistic societies. A comparative analysis of traditional Islamic political models reveals that while these models often emphasize hierarchical structures and restrict participation, the proposed inclusive model encourages broader civic engagement, social justice, and equal representation for all citizens. The paper also examines the challenges of implementing such a model in modern democratic settings, addressing concerns over the integration of religious principles with secular governance frameworks. Furthermore, the study emphasizes the importance of adapting Sharia governance to the social and political realities of modern multicultural societies. The potential impact of the proposed model is significant, fostering fairer, more just, and inclusive political frameworks within pluralistic democracies. The paper concludes with recommendations for further research on the practical application of Sharia-based governance, particularly in diverse democratic contexts, and calls for standardized frameworks to ensure consistency and accountability in its implementation.
Consumer Based Competitive Priorities of Via Tuban Shrimp Paste in the Indonesian Market: An Importance Performance Analysis: Prioritas Kompetitif Berbasis Konsumen dari Terasi Udang Via Tuban di Pasar Indonesia: Analisis Kepentingan-Kinerja Enny Widyaningrum, Mahmudah; Saputro, Andre Ridho; Saputra, Eka; Evawati, Diana; Widiana, Muslichah Erma; Prayogi, Yoga Adi
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 12 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v12i1.2245

Abstract

This study evaluates the consumer-based competitive priorities of Via Tuban shrimp paste (terasi) by analyzing the gap between perceived importance and performance of key product attributes using Importance–Performance Analysis (IPA). Drawing on the resource-based view and consumer value theory, the research assesses seven attributes; quality, packaging, price, distribution, brand image, food safety, and promotion & innovation through a structured 5-point Likert survey administered to 65 purposively selected consumers. Findings reveal a significant shortfall in performance relative to expectations, with a grand mean importance of 4.26 and performance of 2.63. All attributes show negative gaps; "quality" has the largest gap (−1.81) and falls into Quadrant I (high importance–low performance), marking it as the top priority for improvement. "Packaging," "distribution," and "food safety" fall into Quadrant II (high importance–high performance), indicating existing strengths. In contrast, "price" and "promotion & innovation" are lower priorities, while "brand image" suggests possible overemphasis. The study provides a clear, evidence-based roadmap for capability upgrading in traditional fermented seafood MSMEs and contributes to the strategic management of local food products by linking customer perception to actionable operational improvements. Limitations include a localized sample and reliance on self-reported data, suggesting opportunities for future research expansion.
Penguatan Literasi Perpajakan Generasi Muda Melalui Sosialisasi Berbasis Karang Taruna di Kelurahan Wonorejo, Surabaya Yoga Adi Prayogi; Indah Hapsari; Ruchan Sanusi; Ali Muhdor
Journal of Empowerment Indonesia Vol. 2 No. 1: Juni 2026
Publisher : PT. Sativa Publishing Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64118/jei.v2i1.145

Abstract

Pengabdian kepada masyarakat ini bertujuan mendeskripsikan dan menganalisis pelaksanaan sosialisasi perpajakan bagi generasi muda di lingkungan karang taruna Wonorejo Indah Timur, Surabaya, serta menelaah nilai tambah program bagi para pihak berkepentingan. Kegiatan dilaksanakan di Balai Pos Ketua RT 6 RW 8 Kelurahan Wonorejo, Kecamatan Rungkut, Surabaya dengan melibatkan 14 peserta yang sedang atau telah menempuh jenjang sekolah menengah atas. Metode pelaksanaan menggunakan pendekatan edukatif-partisipatif melalui pemaparan materi, pemberian contoh pajak yang dekat dengan kehidupan peserta, dan diskusi interaktif. Data kegiatan pengabdian kepada masyarakat ini bersumber dari laporan kegiatan, materi sosialisasi, dokumentasi, dan daftar hadir. Hasil menunjukkan bahwa forum karang taruna layak digunakan sebagai pintu masuk edukasi fiskal karena bersifat dekat, informal, dan kontekstual. Materi mengenai PPh, PPN, pajak restoran, PBB-P2, dan pajak kendaraan bermotor membantu peserta memahami bahwa pajak tidak hanya terkait pekerjaan, tetapi juga berkaitan dengan konsumsi dan pelayanan publik. Program ini memberi nilai tambah berupa paparan awal literasi pajak, penguatan fungsi edukatif organisasi pemuda, dan model pengabdian yang dapat direplikasi. Namun, program lanjutan tetap memerlukan asesmen awal dan evaluasi hasil yang lebih terukur.
Co-Authors Adhityawati Kusumawardhani Adinda Putri Ayunda Ali Muhdor Andi Saryoko Andre Ridho Saputro Arief Rahman Aripratiwi, Ratna Anggraini Bambang Agoes Hermanto Budi Endarto Claudia, Meiske Diah Ayu Rahmawati Dian Anita Nuswantara Dian Suci Lestari Diana Evawati, Diana Dien Ajeng Fauziah Eka Saputra Enny Widyaningrum, Mahmudah Fadli Rais Febryan Prima Saputra Hartantien, Sinarianda Kurnia Haryono Haryono Haryono Haryono Indah Hapsari Ismat Valiyev Muhdor, Ali Muslichah Erma Widiana Ngaisah, Siti Norbertus Purnomolastu PURWANTI, WIWIK Rahmawati, Diah Ayu Rangsang Purnama Reva Wahyuning Tyas Rifda Fitrianty Ruchan Sanusi Ruchan Sanusi Ruchan Sanusi Sanusi, Ruchan Sinarianda Kurnia Hartantien Siti Ngaisah Siti Ngaisah Siti Rosyafah, Siti Widoyoko, Wredha Danang Woro Utari Wredha Danang Widoyoko Yulianti Prihatiningrum