Article Per Year (5 Year)
p-Index From 2021 - 2026
1.197
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Ilmu dan Riset Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Media Akuntansi dan Perpajakan Indonesia (MAPI)
Stanislaus Adnanto Mastan, Stanislaus Adnanto
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
IMPLEMENTASI SISTEM ENTERPRISE RESOURCES PLANNING : STUDI FENOMENOLOGI DI PT PLATINUM CERAMICS INDUSTRY Mastan, Stanislaus Adnanto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Enterprise Resource Planning (ERP) is an information system for manufacture or service companies which has the role to integrate and to automate business processes that relate with operation aspects, production or distribution at the related companies. ERP system allows organizations to integrate variety of functions and business processes. This study aims to determine the impact and constraints to the implementation of ERP system in the Platinum Ceramics Industry (PCI) operations. ERP can provide real time information for managers and leaders, because of that on 2nd of August 2010 Platinum Ceramics Industry has done the information system change become ERP system. This study uses a phenomenological study approach. The result of this study are: (1) ERP system provide a positive impact for the company both in terms of operational, control and reporting; (2) ERP system minimizes manual processes and has the ability to be developed in accordance with the development of the company; (3) the constraints that exist make performance of the ERP system to be less than the maximum, the reliability of the information generated by the system become unreliable; and (4) ERP system for six months is still not able to contribute a report in accordance to the needs and expectations of management.Keywords: Enterprise Resource Planning, phenomenology study, operational activity.
ANALISIS PERBEDAAN METODE PEMBELAJARAN KONVENSIONAL DAN ACTIVE LEARNING MAHASISWA AKUNTANSI UNIVERSITAS CIPUTRA Gunawan, Sherley; Santoso, Eko Budi; Mastan, Stanislaus Adnanto
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 1 (2019): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v1i1.1402

Abstract

The purpose of this research is to find the difference between conventionallearning method and active learning on accounting student CiputraUniversity batch 2018. Control method use PowerPoint and the experimentuse reading guide and think group share. This research uses quasi experimentwith post-test control group design, so it’s just look at the final result of thetwo classes. This research divides the respondents into two classes, 20 studentson control class and 20 students on experiments class. This researchusing data from post-test by questionnaire with 10 questions multiple choice.The data analysis in this research use T-Test to see the difference betweenconventional learning method and active learning. The results of this researchshow that there is the differences in conventional learning methoduse PowerPoint and the active learning use reading guide and think groupshare with the average value of 82.50 for experiment class and 62.50 forcontrol class and the significance value is 0.003 < 0.05 so that H1 is acceptedand H0 is rejected.
The Effect of Organizational Culture, Motivation, and Self-Leadership on Student Performance In Start-Ups Amalia Putri Ghassani; Wirawan ED Radianto; Stanislaus Mastan
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 6 No. 2 (2020): IJBE, Vol. 6 No. 2, May 2020
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.6.2.157

Abstract

The development of entrepreneurial education designed currently is developing rapidly. One of the goals of this education is to produce new start-ups. Therefore, factors that impact the performance of start-ups by university students are important to be studied further. This study aimed to determine the impact of organizational culture, motivation, and self-leadership on the performance of students of the Accountancy Study Program in a private university in Surabaya, which has entrepreneurship as part of their curriculum. This private university is a university with the vision of creating entrepreneurs. Therefore, the learning method provided is project-based learning. All students have to undergo entrepreneurship learning, and thus, they are required to create start-ups according to their field of study and according to their respective study program. The success of the students' start-ups will undoubtedly require excellent performance in achieving the set target. This study was conducted using a quantitative method and analyzed using multiple regression analysis. The result of this study suggested that organizational culture and self-leadership had an impact on students' performance in start-ups. However, motivation had no impact on students' performance in start-ups. Keywords: entrepreneurial education, organizational culture, performance, motivation, self-leadership
PENDAMPINGAN INOVASI BISNIS PARFUM HIPOALERGENIC Halan, Yohanes Fabiyola; Andrew, Richard; Mastan, Stanislaus Adnanto; Lusy, Lusy
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 1 (2025): BUDIMAS
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16426

Abstract

Pendampingan inovasi bisnis meruapakan suatu hal yang penting dalam suatu implementasi pengembangan ide dan inovasi dari suatu bisnis yang tertuang dalam melakukan penjualan produk maupun jasa. Di era revolusi industri 5.0, setiap bisnis harus selalu berinovasi dengan bantuan teknologi yang ada, dan disini Sering kali bisnis dibuat secara asal-asalan tanpa melihat metode yang benar dan tepat. Alasan pemilihan topik pengabdian masyarakat ini agar sesuai urgensi saat ini membantu pemikiran mengenai inovasi bisnis khususnya parfum hipoalergenic di era sekarang. Metode pengabdian dilakukan secara kualitatif dengan penerjungan langsung dalam membantu individu dalam membentuk bisnis mereka, metode focused group discussion, observasi dan partisipasi dilakukan dalam laporan ini. Ringkasan hasil didapat bahwa pembantuan perancangan inovasi bisnis khususnya parfum hipoalergenic melalui analisis operasional dan perhitungan HPP. Hal ini berkaitan dan memperhatikan dari sisi customer/market dan juga keuangan. Pengabdian masyarakat ini memiliki hasil yang penting dalam perancangan bisnis parfum anak muda gen z diera sekarang
THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX, AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE Andrew, Richard; Lusy, Lusy; Mastan, Stanislaus Adnanto; Septian, Winda
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11678

Abstract

The highest source of state revenue comes from tax revenue,according to the DGT (2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax source is used for the construction of facilities for communities throughout Indonesia. A taxpayer is required to always comply both in terms of reporting property through a notification letter (SPT) and tax payments each year. The object of research in this study is all MSME taxpayers registered in Sidoarjo and Surabaya.The selection of places is because East Java province has the third largest number of MSMEs after West Java and Central Java with data of 1,153,576 in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in Indonesia at 206,000, while Surabaya is the capital of East Java province and has a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest industrial sites in East Java compared to other regions. Sampling techniques in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study is to analyze and test the effect of taxpayer awareness, technology-based tax knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose of this study is to see whether the level of compliance of an MSME taxpayer is maintained in the midst of extraordinary technological developments in the Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have a level of awareness, science and technology-based knowledge, different tax sanctions and different taxpayer compliance, the special specifications in this study, focus more on the theme of sustainable tax research in terms of level of awareness, knowledge and tax sanctions. The stages of this research include: (1) Preparing questionnaires related to factors that affect awareness, technology-based knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data that has been processed; (7) preparing publication outputs; (8) making a final report. The urgency of this research is related to the research model that examines the variables of awareness, technology-based knowledge, tax sanctions and compliance of MSME taxpayers, especially from the questionnaire items distributed. Keywords: Awareness knowledge, science and Technology, Tax sanctions, taxpayer compliance, MSMEs
Faktor-faktor Penunda Penerapan Pajak Karbon di Indonesia (Systematic Literature Review) Merryellen; Mastan, Stanislaus Adnanto
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.16828

Abstract

Fenomena global warming menjadi semakin parah karena peningkatan emisi karbon yang terus bertambah dari tahun ke tahun. Pemerintah Indonesia berupaya untuk mengurangi emisi karbon di Indonesia dengan menerapkan skema pajak karbon sebagai perwujudan pencapaian target NZE 2060. Rencana ini telah dijalankan pada 2021 dengan dituliskannya undang-undang terkait pajak karbon dalam UU HPP tahun 2021, dilanjutkan dengan uji coba penerapan pada PLTU Batu Bara pada 2022. Pemerintah kemudian menetapkan untuk mengundur penerapan pajak karbon di Indonesia ke tahun 2025. Penelitian ini mencari faktor-faktor yang menjadi alasan terjadinya penundaan penerapan pajak karbon di Indonesia. Penelitian ini dilakukan dengan metode kualitatif systematic literature review (SLR) secara manual. Hasil analisis penelitian menunjukkan faktor-faktor penunda penerapan pajak karbon berasal dari tantangan-tantangan yang terjadi di Indonesia, antara lain ketidakjelasan dasar hukum pajak karbon, adanya kekhawatiran pada masyarakat akan terjadinya distorsi ekonomi, serta adanya resistensi dari masyarakat pada pengenaan pajak karbon. Pemerintah Indonesia perlu mempersiapkan rencana yang matang untuk menjalankan pajak karbon di Indonesia, menyusun kebijakan-kebijakan pendukung pajak karbon, serta memperbaiki sistem administrasi perpajakan agar dapat mendukung pengenaan serta pelaporan pajak karbon.
PENDAMPINGAN INOVASI BISNIS PARFUM HIPOALERGENIC Halan, Yohanes Fabiyola; Andrew, Richard; Mastan, Stanislaus Adnanto; Lusy, Lusy
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16426

Abstract

Pendampingan inovasi bisnis meruapakan suatu hal yang penting dalam suatu implementasi pengembangan ide dan inovasi dari suatu bisnis yang tertuang dalam melakukan penjualan produk maupun jasa. Di era revolusi industri 5.0, setiap bisnis harus selalu berinovasi dengan bantuan teknologi yang ada, dan disini Sering kali bisnis dibuat secara asal-asalan tanpa melihat metode yang benar dan tepat. Alasan pemilihan topik pengabdian masyarakat ini agar sesuai urgensi saat ini membantu pemikiran mengenai inovasi bisnis khususnya parfum hipoalergenic di era sekarang. Metode pengabdian dilakukan secara kualitatif dengan penerjungan langsung dalam membantu individu dalam membentuk bisnis mereka, metode focused group discussion, observasi dan partisipasi dilakukan dalam laporan ini. Ringkasan hasil didapat bahwa pembantuan perancangan inovasi bisnis khususnya parfum hipoalergenic melalui analisis operasional dan perhitungan HPP. Hal ini berkaitan dan memperhatikan dari sisi customer/market dan juga keuangan. Pengabdian masyarakat ini memiliki hasil yang penting dalam perancangan bisnis parfum anak muda gen z diera sekarang
THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX, AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE Andrew, Richard; Lusy, Lusy; Mastan, Stanislaus Adnanto; Septian, Winda
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11678

Abstract

The highest source of state revenue comes from tax revenue,according to the DGT (2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax source is used for the construction of facilities for communities throughout Indonesia. A taxpayer is required to always comply both in terms of reporting property through a notification letter (SPT) and tax payments each year. The object of research in this study is all MSME taxpayers registered in Sidoarjo and Surabaya.The selection of places is because East Java province has the third largest number of MSMEs after West Java and Central Java with data of 1,153,576 in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in Indonesia at 206,000, while Surabaya is the capital of East Java province and has a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest industrial sites in East Java compared to other regions. Sampling techniques in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study is to analyze and test the effect of taxpayer awareness, technology-based tax knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose of this study is to see whether the level of compliance of an MSME taxpayer is maintained in the midst of extraordinary technological developments in the Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have a level of awareness, science and technology-based knowledge, different tax sanctions and different taxpayer compliance, the special specifications in this study, focus more on the theme of sustainable tax research in terms of level of awareness, knowledge and tax sanctions. The stages of this research include: (1) Preparing questionnaires related to factors that affect awareness, technology-based knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data that has been processed; (7) preparing publication outputs; (8) making a final report. The urgency of this research is related to the research model that examines the variables of awareness, technology-based knowledge, tax sanctions and compliance of MSME taxpayers, especially from the questionnaire items distributed. Keywords: Awareness knowledge, science and Technology, Tax sanctions, taxpayer compliance, MSMEs
PENGARUH FINANCIAL LITERACY, FINANCIAL INCLUSION, FINANCIAL BEHAVIOR TERHADAP KEPUTUSAN MELAKUKAN PINJAMAN ONLINE Irena, Florencia; Mastan, Stanislaus Adnanto
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14377

Abstract

This research aims to determine the influence of financial literacy, financial inclusion, and financial behavior on the decision to take out peer-to-peer (P2P) lending. The data collection method used in this study is primary data, with purposive sampling method. The questionnaire was distributed to 106 student respondents currently pursuing their education in Surabaya. The data for this research was processed using the Structural Equation Models-Partial Least Square (SEM-PLS) software. The results of this research indicate that financial inclusion and financial behavior have a positive and significant effect on the decision to take out peer-to-peer (P2P) lending. However, financial literacy does not have an influence as it has a hypothesis test result greater than 0.05. The Adjusted R-Square value of 0.474 means that the independent variables contribute to 47.4%, while the remaining 52.6% is influenced by other variables not included in this study
Innovation Revolution and Entrepreneurial Finance: Transforming the Performance of Businesses beyond Traditional Boundaries Mastan, Stanislaus Adnanto; Radianto, Wirawan Endro Dwi; Henryanto, Aria Ganna
Jurnal Aplikasi Manajemen Vol. 23 No. 4 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2025.023.4.20

Abstract

Micro, small, and medium enterprises (SMEs) serve as the backbone of Indonesia’s economy, and their performance requires continuous strengthening because family-owned businesses dominate the sector and face persistent challenges in managing innovation and financial resources. This study aims to analyze the influence of innovation and entrepreneurial finance on business performance, particularly within family-owned SMEs in Indonesia, where family-owned businesses dominate the sector and face persistent challenges in managing innovation and financial resources, creating a strategic question about how these two factors jointly affect business performance. The study adopts a quantitative approach, distributing structured questionnaires to 309 SME owners and managers across multiple sectors, and uses purposive sampling to capture diverse business conditions. The data are examined using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both measurement and structural models. The findings demonstrate that innovation exerts a significant positive effect on business performance and that entrepreneurial finance strengthens this effect by mediating the relationship between innovation and performance. The study contributes novelty by integrating the Resource-Based Theory with entrepreneurial finance to explain SMEs’ sustainability, and it provides practical implications by highlighting how family businesses can enhance competitiveness through innovation and sound financial strategies.
Co-Authors Amalia Putri Ghassani Aria Ganna Henryanto Eko Budi Santoso Florencia Irena, Florencia Gunawan, Sherley Halan, Yohanes Fabiyola Lusy Lusy, Lusy Merryellen Richard Andrew Septian, Winda Wirawan ED Radianto