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All Journal Jurnal Akademi Akuntansi (JAA) Jurnal Pengabdian kepada Masyarakat Nusantara AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis E-Jurnal Akuntansi TSM Jurnal Indonesia Sosial Sains Cerdika: Jurnal Ilmiah Indonesia Jurnal Penelitian dan Pengabdian Masyarakat
Muhammad Dimar Alam
Brawijaya University
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Pendampingan dan Sosialisasi Pembayaran Pajak Final bagi UMKM Makanan & Minuman (Food & Beverage) di Kota Malang Intan Lifinda Ayuning Putri; Helmy Adam; Muhammad Dimar Alam; Areta Widya Kusumadewi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

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

Abstract

Permasalahan perpajakan UMKM menjadi salah satu tantangan yang dihadapi oleh usaha mikro, kecil dan menengah di Indonesia. UMKM mempunyai peranan penting dalam perekonomian nasional, namun banyak diantara mereka yang belum memahami dan memenuhi kewajiban perpajakannya dengan baik. Hal ini dapat menimbulkan risiko hukum, administratif, dan reputasi bagi UMKM. Kebanyakan UMKM di Kota Malang belum mempunyai pengetahuan dasar mengenai cara melaporkan dan membayar pajak final, sehingga banyak UMKM yang tiba-tiba mendapat surat teguran bahkan dikenai pajak oleh DJP. Selain mendapat teguran karena lalai melaporkan pajak, mereka juga mendapat sanksi dan administrasi berupa bunga per bulan. Sebagian besar UMKM juga sudah membayar pajak namun masih belum sesuai dengan aturan bahkan ada pula yang tidak memanfaatkan fasilitas yang diberikan DJP sehingga tidak efisien dalam membayar pajak. Berdasarkan beberapa permasalahan diatas, penulis berencana untuk memberikan pendampingan dan sosialisasi terkait pembayaran dan pelaporan pajak daerah bagi UMKM makanan dan minuman di kota Malang.
E-Finance: What Factors Affect Financial Staff's Motivation to Utilize It? Muhammad Dimar Alam; Areta Widya Kusumadewi; Laila Fitriyah LH
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.31173

Abstract

Purpose: The objective of this study is to investigate the factors that influence the intention of financial staff in the SKPDs of Malang City government to adopt e-finance. This study combines elements from the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) found in previous research. Methodology/approach: The survey method was utilized, with a sample of 155 respondents consisting of auditors employed in the financial department of Malang City's government. Data analysis was conducted using Partial Least Square (PLS) method. Findings: The study's results indicate that constructs like perceived ease of use, perceived usefulness, attitude, subjective norm, and perceived behavioral control have a positive impact on behavioral intention. Additionally, behavioral intention positively correlates with the actual behavior of financial staff using e-finance. Practical and Theoretical contribution/Originality: The study underscores the significance for e-finance providers and management to consider perceived ease of use, perceived usefulness, attitude, subjective norm, perceived behavioral control, behavioral intention, and the actual behavior of users. Research Limitation: The researcher acknowledges specific limitations inherent in this study. These constraints pertain to the dissemination of questionnaires to respondents. The researcher encountered restrictions related to regulatory boundaries that define the scope and openness of the research.
The Effects of Profitability, Environmental Performance, and Company Size on Carbon Emission Disclosure among Companies in Indonesia Gebi Evelin Lumbantungkup; Muhammad Dimar Alam
Jurnal Indonesia Sosial Sains Vol. 7 No. 7 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i7.2426

Abstract

Carbon emission disclosure (CED) has become increasingly important as Indonesia commits to achieving Net Zero Emissions by 2060. The basic materials sector, as the largest contributor to national emissions (40%), faces increasing pressure to enhance environmental transparency. However, CED practices in Indonesia remain voluntary, resulting in significant variations in disclosure levels among companies. This study aims to examine the effects of profitability, environmental performance, and firm size on carbon emission disclosure among basic materials sector companies listed on the Indonesia Stock Exchange. This quantitative study employs a sample of 126 observations obtained through purposive sampling from companies in the basic materials sector during the 2022–2024 period. The data were analyzed using panel data regression with EViews software. The findings indicate that higher profitability and strong environmental performance have not yet become primary determinants of carbon emission disclosure, whereas larger firms tend to experience greater stakeholder pressure and legitimacy demands, encouraging them to disclose carbon emissions more extensively and comprehensively. This study contributes to enriching the understanding of legitimacy theory and stakeholder theory and provides a reference for regulators in strengthening carbon emission disclosure policies through more stringent and standardized reporting frameworks.
From Global Learning to National Impact: Penguatan Human Capital, Global Competence, dan Post-Study Contribution Mahasiswa Indonesia di Korea Selatan Ainur Rofiq; Nuraini Desty Nurmasari; Muhammad Dimar Alam; Hyung Jun Park; A Muhamad Jazuli
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/q0swb747

Abstract

This international community service program aims to enhance the capacity of Indonesian students pursuing higher education abroad through strengthening human capital, career readiness, and post-study contribution orientation. The implementation employed an educational and participatory approach consisting of training sessions, interactive discussions, sharing sessions, and the development of post-study contribution action plans. The target participants were Indonesian students and scholarship recipients currently pursuing their studies at Sungkyunkwan University. The results indicate an increased understanding among participants regarding the importance of human capital development, the strategic role of the academic diaspora in national development, and the opportunities to implement the concept of brain circulation through knowledge transfer, innovation, and global networking. This community service initiative demonstrates that international collaboration based on capacity building can serve as an effective instrument in preparing Indonesian students abroad to make sustainable contributions to national development.
Pengaruh Implementasi ERP-SAP terhadap Kualitas Informasi Akuntansi: Studi pada Perum Jasa Tirta I Haliza Nur Iklimah; Muhammad Dimar Alam
Cerdika: Jurnal Ilmiah Indonesia Vol. 6 No. 7 (2026): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v6i7.3418

Abstract

Perum Jasa Tirta I telah mengimplementasikan sistem ERP-SAP untuk meningkatkan efisiensi operasional dan kualitas informasi akuntansi. ERP-SAP diharapkan dapat memberikan data yang lebih akurat dan relevan dalam mendukung pengambilan keputusan. Penelitian ini bertujuan untuk menguji pengaruh implementasi ERP-SAP terhadap kualitas informasi akuntansi di perusahaan tersebut. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh implementasi ERP-SAP terhadap kualitas informasi akuntansi di Perum Jasa Tirta I, serta memberikan bukti empiris yang mendukung Teori Kegunaan Keputusan. Metode penelitian yang digunakan adalah kuantitatif dengan pengumpulan data primer melalui kuesioner. Populasi penelitian terdiri dari pegawai Perum Jasa Tirta I yang merupakan pengguna sistem ERP-SAP. Sampel dipilih dengan teknik sampling jenuh/sensus. Analisis data dan pengujian hipotesis dilakukan menggunakan metode SEM-PLS. Hasil penelitian menunjukkan bahwa implementasi ERP-SAP berpengaruh positif dan signifikan terhadap kualitas informasi akuntansi di Perum Jasa Tirta I. Penggunaan ERP-SAP mampu meningkatkan akurasi dan relevansi informasi akuntansi yang dihasilkan. Penelitian ini memberikan bukti empiris bahwa implementasi ERP-SAP berperan penting dalam meningkatkan kualitas informasi akuntansi. Temuan ini diharapkan dapat membantu Perum Jasa Tirta I dalam mengevaluasi dan meningkatkan efektivitas sistem ERP-SAP, serta menjadi referensi bagi perusahaan lain yang mempertimbangkan untuk mengadopsi ERP-SAP.
Analisis Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Aset terhadap Klasifikasi Saham Multibagger pada Perusahaan di Bursa Efek Indonesia Tahun 2025 Farah Aulia Misenu; Muhammad Dimar Alam
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2254

Abstract

The rapid increase in retail investor participation and the emergence of multibagger stocks in the Indonesian capital market during 2025 have raised questions about which corporate fundamentals are most closely associated with exceptional stock performance. This study aims to examine whether profitability, firm size, and asset growth influence the likelihood of a company being classified as a multibagger stock. An explanatory quantitative approach was employed using secondary data from 394 companies listed on the Indonesia Stock Exchange (IDX), selected through purposive sampling. Companies were grouped into multibagger and non-multibagger categories based on their annual stock returns, and the data were analyzed using binary logistic regression. The results indicate that profitability, firm size, and asset growth jointly have a significant effect on multibagger stock classification. Partially, firm size has a significant negative effect, while asset growth has a significant positive effect. In contrast, profitability does not significantly affect the probability of a stock being classified as a multibagger. These findings suggest that the market places greater emphasis on future growth prospects reflected by smaller firm size and strong asset expansion than on current profitability. The study provides practical insights for investors in developing more objective stock-screening strategies based on fundamental indicators.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PANDEMI COVID-19: STUDI KASUS PERUSAHAAN LOGISTIK PADA TOP 50 ALPHALINER Rahma Listy Aryani; Muhammad Dimar Alam
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2843

Abstract

This study aims to provide empirical evidence regarding differences in financial performance, represented by current ratio (CR), return on assets (ROA), debt to equity ratio (DER), and operating expenses ratio (OER), in logistics companies before and after the COVID-19 pandemic. This comparative research applied the Wilcoxon Signed Rank test, with purposive sampling selecting 18 logistics companies listed in the Top 50 Alphaliner as of December 14, 2024, as the research sample. The results show significant differences in CR and ROA, with both being higher after the pandemic, while OER shows lower values after the pandemic. Meanwhile, DER does not exhibit significant differences between the periods before and after the pandemic. These findings indicate that CR, ROA, and OER are more sensitive to external changes compared to DER, which tends to remain stable.
Co-Authors A Muhamad Jazuli A Muhammad Jazuli Ainur Rofiq Areta Widya Kusumadewi Areta Widya Kusumadewi Erwin Saraswati Farah Aulia Misenu Gebi Evelin Lumbantungkup Haliza Nur Iklimah Helmy Adam Helmy Adam Helmy Aulia Rachman Hyung Jun Park Intan Lifinda Ayuning Putri LH, Laila Fitriyah Muhammad Hafiz Riandi Nuraini Desty Nurmasari Putu Adi Arimbawa Putu Adi Putra Arimbawa Rahma Listy Aryani Ratna Syifaun Nadliroh Rizky Aditya Nugraha Rizky Aditya Nugraha