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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal EMT KITA JAE (Jurnal Akuntansi dan Ekonomi) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Pengabdian Al-Ikhlas Jurnal Aktiva : Riset Akutansi dan Keuangan International Journal on Social Science, Economics and Art Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Multidisiplin West Science Moneter : Jurnal Keuangan dan Perbankan Jurnal Nusantara Mengabdi SABAJAYA Jurnal Pengabdian Kepada Masyarakat Transparan Management Studies and Business Journal
Bagus Hari Sugiharto
Institut Teknologi dan Bisnis Yadika Pasuruan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Analisis Implementasi dan Pemodelan REA (Resource, Event, Agent) Sistem Akuntansi Pada UMKM Di Kabupaten Pasuruan Sugiharto, Bagus Hari; Rumefi, Ufi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5812.891 KB) | DOI: 10.29407/jae.v4i1.12759

Abstract

Model REA (REA Model) adalah krangka kerja akuntansi alternatif untuk pemodelan sumber daya, peristiwa, dan pelaku (resource,event,agent-REA) perusahaan yang sangat penting, serta hubungan diantara mereka. Jika telah diadopsi, data akuntansi dan nonakuntansi mengenai fenomena ini dapat diidentifikasi, ditangkap, dan disimpan dalam basis data terpusat. Tempat penyimpanan ini, tampilan pengguna dapat dibentuk hingga memenuhi kebutuhan semua pengguna dalam perusahaan (James A. Hall, 2007). Dalam penelitian ini dilakukan analisa terhadap sistem pancatatan keuangan yang selama ini digunakan oleh pelaku UMKM di Kab. Pasuruan untuk menjalankan kegiatan proses bisnisnya. Untuk dapat melihat dengan sistematis dan terstruktur implementasi pencatatan keuangan yang dilakukan oleh pelaku UMKM, maka Model REA peneliti gunakan untuk menjadi nilai ukur dan bentuk hasil implementasi pencatatan keuangan yang terjadi pada pelaku UMKM di Kab. Pasuruan. Dalam proses penelitian, terdapat beberapa tahapan proses mulai wawancara langsung hingga penyusunan rancangan Dokumen Flow, Sistem Flow, Data Flow Diagram (DFD) hingga perancangan ERD (CDM) dan REA. Hasil dari penelitian ini akan mendapat formulasi bentuk sistem pencatatan keuangan yang memang sesuai dan mudah yang selama ini digunakan oleh pelaku UMKM di Kab. Pasuruan, dari formulasi tersebut juga dapat menjadi model dasar untuk digunakan merancang bangun sebuah Aplikasi Sistem Informasi Pencatatan Keuangan untuk mengembangkan menjadi aplikasi pencatatan keuangan ter-otomatisasi.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PENDAPATAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB-P2) (Studi Pada Wajib Pajak PBB-P2 Desa Gajahbendo) Azizah, Maghfiratul; Sugiharto , Bagus Hari Sugiharto
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 16 No. 2 (2024): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v16i2.80

Abstract

Rendahnya Penerimaan Asli Daerah (PAD) yang digunakan untuk membiayai kebutuhan daerah dalam membangun fasilitas umum masih menjadi kendala bagi pemerintah Jawa timur, Himbauan membayar pajak terutama Pajak Bumi dan Bangunan (PBB-P2) yang menjadi salah satu penyokong PAD di setiap tahun ternyata masih belum membuahkan hasil, untuk itu setiap kabupaten melakukan pengawasan terhadap wajib pajak, salah satunya yaitu kabupaten pasuruan yang hanya lunas satu kecamatan. Tujuan penelitian ini adalah untuk melihat adanya pengaruh pengetahuan perpajakan, kesadaran wajib pajak serta pendapatan pada kepatuhan wajib pajak bumi dan bangunan (PBB-P2) di desa Gajahbendo. Metode dalam penelitian ini adalah metode kuantitatif. Hasil penelitian menunjukkan pengetahuan perpajakan, kesadaran wajib pajak dan pendapatan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kesimpulan penelitian ini memaparkan bahwa wajib pajak yang patuh membayar pajak PBB-P2 juga bisa dilihat dari pengetahuan, kesadaran wajib pajak dan pendapatan.
The Role of E-commerce for MSMEs as a Digital Marketing Strategy in Facing Industrial Revolution 4.0 Sugiharto, Bagus Hari
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 1 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/80ndq458

Abstract

In the era of industrial revolution 4.0, the role of E-commerce for Micro, Small and Medium Enterprises (MSMEs) is becoming increasingly important as a digital marketing strategy. This research aims to investigate the impact of E-commerce adoption by MSMEs in facing changes in global business dynamics. Through the Systematic Literature Review method, we analyzed relevant academic literature to understand the level of adoption, benefits, digital marketing strategies, and the impact of the industrial revolution 4.0 on MSMEs that adopt E-commerce. The research results show that MSMEs that adopt E-commerce experience increased competitiveness through market expansion, increased operational efficiency, and direct interaction with consumers. Digital marketing strategies, such as the use of social media and online advertising, dominate MSME efforts to increase visibility. The role of E-commerce has also proven vital in helping MSMEs adapt to the industrial revolution 4.0. The conclusions of this research highlight the complexity of the challenges and opportunities facing MSMEs, including technological barriers and the need for digital skills development. Policy implications include government support, digital skills development, facilitation of collaboration between MSMEs, and industry 4.0 awareness campaigns. This research provides in-depth insight into the crucial role of E-commerce for MSMEs in facing the industrial revolution 4.0, with the hope of providing guidance for practitioners, researchers and policies to support the growth and sustainability of MSMEs in this digital era.
Pengaruh Peran Manajemen Produksi dan Faktor Lingkungan dalam Meningkatkan Efisiensi dan Keberlanjutan Usaha Peternakan Sapi di Jawa Timur Sugiharto, Bagus Hari; Solekan, Muhamad; Muslimin, Moh.; Hamzali, Said
Jurnal Multidisiplin West Science Vol 2 No 11 (2023): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v2i11.784

Abstract

Penelitian ini melihat interaksi kompleks yang terjadi antara kondisi lingkungan, sistem manajemen produksi, dan dampak dari interaksi tersebut terhadap keberlanjutan dan efisiensi operasi peternakan sapi di Jawa Timur. Data dikumpulkan dari 153 peternakan sapi yang berbeda dengan menggunakan metode kuantitatif, dengan mempertimbangkan faktor-faktor seperti indikator keberlanjutan, metrik efisiensi, kondisi lingkungan, dan strategi manajemen produksi. Pemodelan Persamaan Struktural (Structural Equation Modeling/SEM) dan analisis statistik digunakan dalam penelitian ini untuk menguraikan hubungan rumit yang ada di lingkungan pertanian ini. Hasilnya memberikan perspektif yang signifikan tentang peran penting manajemen produksi kontemporer dan metode ramah lingkungan dalam meningkatkan efisiensi keseluruhan perusahaan peternakan sapi.
Analisis Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan UMKM Sugiharto, Bagus Hari
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5353

Abstract

This study aims to examine how understanding of accounting, accounting information systems, and internal control systems affect the quality of financial reports of small and medium enterprises (MSMEs) located in Pasuruan City. This study uses a quantitative method based on a questionnaire. By using multiple linear regression, partial data analysis was conducted. The results of the study for partial evidence indicate that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports, but the results of accounting information systems do not significantly affect the quality of MSMEs' financial reports. Simultaneous testing shows that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports. The R square result is 42.3%.
Pemberdayaan Masyarakat melalui Digitalisasi UMKM, Pemanfaatan Limbah Rumah Tangga, serta Edukasi Penggunaan Gadget Bijak bagi Remaja Muhammad Nabil; Yoga Eka Prasetya; Muhammad Zamrozi; Bagus Hari Sugiharto
Jurnal Nusantara Mengabdi Vol 5 No 2 (2026): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v5i2.6351

Abstract

Purpose: This training aims to increase knowledge of UMKM digitalization, household waste utilization, and wise gadget education in increasing community independence and welfare.Methodology: The training was held in Baujeng village, Pasuruan, in June 2025. This activity used training and counseling methods supported by tools and equipment such as projectors and laptop, with activity stages including presentation materials, activity simulations, question and answer session, and discussions.Results: Based on the training results, it can be concluded that the majority of the population is less aware of technological developments. This is evident in the lack of use of technology today, which could actually make work easier. Furthermore, teenagers are also less wise in their gadget use, as the majority use them for gaming and scrolling through social media.Conclusions: This training has proven effective in improving MSMEs' basic understanding of how to utilize technology to facilitate sales. It also raises awareness among young people about using gadgets more wisely.Limitations: A limitation of this study is that the sample only included participants from Baujeng Village; therefore, the results may not be representative of all MSMEs in Indonesia. Furthermore, the short duration of the training and the evaluation, which was based solely on a brief post-training questionnaire, make this study less comprehensive.Contribution: This training demonstrates significant potential to help business owners optimize their business development. Future recommendations include ongoing training, individual mentoring, and the development of online training modules.
PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN, PENDAPATAN, DAN TINGKAT PENDIDIKAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN KELUARGA Ilmiyah Nur Azizah Ilmiyah; Bagus Hari Sugiharto; Intan Oktaviana Jumai; Febri Falisa; Audry Shatara; Rita Mutiarni
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1482

Abstract

Problems in family financial management in Indonesia still shows a collapse of priorities, where many families perceive low difficulty in meeting basic needs and education costs, but prefer to allocate funds for symbolic consumption such as purchasing gold. This condition reflects low financial literacy, irrational financial attitudes, and still low levels of education. The purpose of this study was to examine the impact of financial literacy, financial attitudes, income, and education level on family financial management behavior in Sukolelo Village, Prigen District, partially and simultaneously. The research method used was quantitative with a purposive sampling technique. The results showed that education level had a negative and insignificant effect on family financial management behavior. Meanwhile, financial literacy, financial attitudes, and income had a significant positive effect on family financial management behavior. It can be concluded that education does not always determine the ability to manage finances.
The Effect of Good Corporate Governance, Profitability, and Leverage on Firm Value (A Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period) Avika Nur Hanifah; Bagus Hari Sugiharto
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3060

Abstract

Firm value reflects a company’s ability to create shareholder wealth and attract investors. This study examines the effects of Good Corporate Governance (GCG), profitability, and leverage on firm value in Property and Real Estate companies listed on the Indonesia Stock Exchange during 2020–2024. GCG is measured by the proportion of independent commissioners, profitability by Return on Assets (ROA), leverage by Debt to Equity Ratio (DER), and firm value by Price to Book Value (PBV). This research employs a quantitative explanatory approach using secondary data from annual reports and audited financial statements. Purposive sampling produced 120 firm-year observations, which were analyzed using multiple linear regression with SPSS. The findings reveal that GCG, profitability, and leverage simultaneously have a significant effect on firm value. Individually, each variable also exerts a positive and significant influence. These results indicate that effective corporate governance, strong profitability, and appropriate leverage management contribute to enhancing firm value and strengthening investor confidence.
Co-Authors Ahmad Dwiky Ali Hakim Andriya Risdwiyanto Arif Saefudin Audry Shatara Avika Nur Hanifah Azizah, Maghfiratul Duffin Eri Mardiani Fauzi Febri Falisa G. Gunawan Hamzali, Said Ika Wulandari Ilmiyah Nur Azizah Ilmiyah Indra Permana Intan Oktaviana Jumai Iwan Riswandi Leni Rahmayana Lukman Hakim Made Susilawati Median Wilestari Miftahul Huda Mochamad Saiful Rizal Moh Nurus Shobah Mohammad Muslimin Muhamad Solekan Muhammad Buyung Saputra Muhammad Imron Rosadi Muhammad Nabil Muhammad Nasi Khudin Muhammad Zamrozi MUSLIMIN, MOH. Naswan Hadilia Nurnaningsih, Rita Rita Mutiarni Said Hamzali Semadi Tarigan , Rio Solekan, Muhamad Soni Suardi Surya, Rahadiyan Tsania Al Adawiyah Ufi Rumefi Wagiyo Yoga Eka Prasetya