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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Otoritas : Jurnal Ilmu Pemerintahan Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) JURNAL PENDIDIKAN TAMBUSAI JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Diklat Review : Jurnal manajemen pendidikan dan pelatihan EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Transekonomika : Akuntansi, Bisnis dan Keuangan KARYA: Jurnal Pengabdian Kepada Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Ekonomika Dan Bisnis jurnal administrasi politik dan sosial Abdimas Indonesian Journal QISTINA: Jurnal Multidisiplin Indonesia Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Research of Accounting and Governance Journal of Law, Education and Business JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Education Religion Humanities and Multidiciplinary Advances In Social Humanities Research SENMEA
As’ari, Hasim
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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THE INFLUENCE OF TAXATION KNOWLEDGE, MOTIVATION, PERCEPTION, AND SELF EFFICACY ON ACCOUNTING STUDENTS' INTEREST IN A CAREER AS TAX CONSULTANTS Maulana, Muhamad Reza Arfatul; As’ari, Hasim
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.799

Abstract

The goal of this research is to investigate how understanding of tax laws, drive, interpretation, and confidence impact the desire of accounting students at Universitas Mercu Buana Yogyakarta to pursue a profession as a tax advisor. This study utilizes a quantitative methodology through conducting a survey with 61 accounting students at Mercu Buana University Yogyakarta who have finished taxation courses. The study utilized purposive sampling to gather data via an online questionnaire. The collected information was analyzed using the multiple linear regression method facilitated by SPSS software. Findings revealed that a deep understanding of taxation greatly impacts students' desire to pursue a career as a tax advisor. The more students comprehend taxation concepts, the more likely they are to consider a profession in this field. However, the results also show that motivation, perception, and self-efficacy do not have a significant influence on interest in a career as a tax consultant. This indicates that even though students have high motivation or self-efficacy, these factors do not directly increase their interest in becoming tax consultants if their tax knowledge is inadequate.
Network Governance Badan Pengawas Pemilihan Umum Provinsi Riau Dalam Pengawasan Pemilu Tahun 2024 Mazlan, Mazlan; As’ari, Hasim; Meilani, Nur Laila
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13733

Abstract

Pemilihan umum (Pemilu) sebagai pilar demokrasi, membutuhkan mekanisme yang efektif untuk menjamin transparansi, akuntabilitas, dan kredibilitas proses pemilu. Berdasarkan data Bawaslu Republik Indonesia, Provinsi Riau menunjukkan indeks kerawanan pemilu pada tingkat sedang, menggarisbawahi perlunya strategi pengawasan yang lebih baik untuk meningkatkan kualitas pemilu. Penelitian ini bertujuan untuk menganalisis dan mengeksplanasi Network governance dan mengidentifikasi kendala yang dihadapi dalam network governance Badan Pengawas Pemilihan umum propinsi Riau dalam pengawasan pemilu tahun 2024. Penelitian ini menggunakan metode kualitatif dengan pendekatan deduktif. Penelitian dilakukan di Kota Pekanbaru, dengan purposive sampling.  Analisis data dilakukan dengan mengikuti langkah-langkah kondensasi data, tampilan data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Bawaslu Provinsi Riau berhasil menjalin kerjasama antar lembaga melalui MoU untuk pengawasan partisipatif, kegiatan pengawasan partisipatif dilakukan secara berulang tanpa follow-up yang efektif dan dukungan hukum yang memadai, dan teknologi informasi digunakan dengan baik melalui website dan sosial media, meski ada kekurangan dalam bukti pelaporan dan dukungan hukum.
Evaluasi Kebijakan Mudik Kebangsaan Kepolisian Negara Republik Indonesia Daerah Riau Tahun 2024 Supriansyah, Supriansyah; Adianto, Adianto; As’ari, Hasim
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13736

Abstract

Penelitian ini dilatarbelakangi oleh adanya penurunan tingkat partisipasi peserta terhadap adanya program mudik kebangsaan gratis kepolisian negara republik indonesia daerah riau. Kondisi ini menjadi tantangan bagi pihak kepolisian untuk mengevaluasi program yang telah dilaksanakan. Tujuan dilakukannya evaluasi dalam program ini untuk mendorong penyempurnaan terhadap program yang telah berjalan selama tiga tahun terakhir. Agar program ini dapat terus berjalan atau berkelanjutan, dalam pelaksanaan program mudik kebangsaan ini mengalami kendala-kendala dalam implementasinya. Namun dalam perkembangannya upaya demi upaya terus dilakukan agar program ini dapat berjalan atau berkelanjutan dengan maksimal. Penelitian ini brtujuan untuk melihat implementasi kebijakan program mudik kebangsaan gratis kepolisian negara republik indonesia daerah riau serta mengidintifikasi kendala-kendala yang dihadapi pada penerapan program mudik kebangsaan gratis kepolisian negara republik indonesia daerah riau, penelitian ini menggunakan teori William M Dunn evaluasi kebijakan efektivitas, efisiensi, kecukupan, perataan, responsifitas dan ketepatan. Metode penelitian ini kualitatif daan tektik pengumpulan data melalui wawancara, observasi dan dokumentasi. Hasil penelitian ini menujukan bahwa pelaksanaan kegiatan program mudik kebangsaan gratis kepolisian negara republik indonesia daerah riau.telah berhasil terlaksana selama tiga tahun dan dinikmati oleh masyarakat luas. Namun dilapangan menujukan bahwa masih terdapat tingkat penurunan peserta dari tahun pertama kegiatan program ini dilaksanakan, dibutuhkan penyebaran informasi seluas-luasnya kepada masyarakat agar tingkat partisipasi meningkaat serta perbaikan dari segi sumberdaya.
Pengelolaan Informasi Publik di Tinjau dari Perspektif Good Governance di Kabupaten Bengkalisy Astuti, Junia; As’ari, Hasim; Adianto, Adianto; Anjani, Nurul
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 13 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12786669

Abstract

This research is motivated by Public Information Openness (KIP) in Bengkalis Regency which has obligations and challenges in meeting the public information needs of its entire community. The problem of implementing KIP democratically in Bengkalis Regency stems from the mental readiness of regional officials or public bodies as well as the readiness of the community to truly maximize the function of supervision and participation in order to realize good governance. The aim of this research is to analyze and explain the management of public information from the perspective of good governance and the obstacles faced as well as the efforts made in managing public information at the Bengkalis Regency Communication and Information Technology Department. This research uses a qualitative research method with an explanatory phenomenological approach. . The primary data was obtained directly through interviews from informants, namely the head of the Bengkalis district communications and information services department, secretaries, public information management and services (PPID) staff, heads of communications and information resources, heads of electronic-based management, journalists, non-governmental organizations (LSM) and society. The results of this research show that the management of public information within the Bengkalis Regency Government which is handed over to the Bengkalis Regency Diskominfotik Public Agency as the Main PPID, viewed from a good governance perspective, consists of 4 (four) principles, namely accountability, transparency, participation and professionalism. Globally, the four principles of good governance have been implemented by diskominfotik, although not yet optimally because there are several obstacles from both internal and external parties. However, efforts are still being made by diskominfotik to prevent obstacles from emerging which aim to improve the government system so that the Bengkalis can be realized with dignity, progress and prosperity (Bermasa).
Pengabdian dan Pengembangan Inovasi Pelaku Usaha Mikro Kecil dan Menengah di Daerah Kecamatan Jetis Pingit Kota Yogyakarta Korain, Loisa; As’ari, Hasim
Advances In Social Humanities Research Vol. 2 No. 2 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i2.172

Abstract

This treatment was carried out in the Jetis Pingit sub-district, Yogyakarta City. Micro, small and medium enterprises (MSMEs) are a reliable part of the economy and their existence is highly regarded. MSMEs make a sufficient contribution to the Indonesian economy, especially in Jetis Pingit District, Yogyakarta City, which can absorb labor and reduce labor in the Pingit area. The existence of MSMEs can play an important role in the Indonesian economy, because they make a significant contribution, especially in the formation of gross domestic product and employment energy absorption. There are many problems faced by MSMEs in the continuity of their business, especially from understanding MSME development strategies. This service aims to identify MSME players in creating their own business development strategies and further develop their businesses more advanced. In this strategy, can MSME players carry out this strategy better in developing MSMEs? The method used in this service is the question and answer method or direct interview. The results of this implementation can be expected for MSME actors to be able to carry out good strategies in developing MSEs. In developing products for MSMEs in Jetis Kampung Pingit that are advanced and beneficial for all, the activities carried out in Kampung Pingit are held smoothly and very well. In product development for MSMEs in Jetis Kampung Pingit.
PENGARUH KEBIJAKAN DEVIDEN PROFITABILITAS TERHADAP NILAI PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Fauzi, Ahmad; As’ari, Hasim
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.31056

Abstract

Penelitian ini dicoba sebab ditemui penemuan yang tidak konsisten dari riset lebih dahulu hal angka industri, dengan mengaitkan elastis kebijaksanaan deviden, profitabilitas, serta likuiditas. Riset ini bermaksud buat mengenali akibat kebijaksanaan deviden, profitabilitas serta likuiditas kepada angka industri. riset ini memakai pendekatan kuantitatif berjenis inferior serta asosiatif. Jumlah bagian informasi finansial yang dianalisis sebesar 26 yang didapat dari 45 industri, angket itu didapat dari mengeliminasi sebagian industri yang tidak masuk dalam jenis ilustrasi. Patokan penentunya merupakan industri yang masuk dalam indikator LQ-45 serta senantiasa aktif terdaftar dalam rentang waktu observasi tahun 2020-2022. Pengumpulan ilustrasi memakai metode purposive sampling. Tata cara pengumpulan informasi yang dipakai dalam riset ini ialah Tata cara pemilihan yang ialah informasi finansial diterima dari web sah Pasar uang Dampak Indonesia (www. idx. ac. id). Metode analisi yang dipakai pada riset ini ialah metode analisi regresi linier berganda. Hasil riset membuktikan kalau (1) Kebijaksanaan deviden tidak mempengaruhi kepada angka industri. (2) Profitabilitas mempengaruhi positif serta signikan kepada angka industri (3) Likuiditas mempengaruhi positif serta tidak penting kepada angka industri.
PELATIHAN PEMANFATAN MEDIA TANAM BOTOL BEKAS SEBAGAI MEDIA PERTUMBUHAN TANAMAN ORGANIK DI KEPENGHULUAN MAKMUR JAYA As’ari, Hasim; Heriyan, Dindi; Raja, Dahobert Lumban; Astari, Eka Saswita Widi; Riza, Fahru; Sihombing, Kristya B C; Purba, Nuraina; Ramadhani, Nur; Adawiyah, Rabiatul; Badrianto, Risky; Peratiwi, Sonia Juwita
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 6 No. 3 (2022): Penguatan Kompetensi, Pendidikan, dan Pemberdayaan untuk Mendorong Kemandirian
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i3.1130

Abstract

Pelatihan penggunaan media botol sebagai media tanam tanaman organik merupakan salah satu solusi bercocok tanam di pemukiman yang semakin padat penduduknya dengan memanfaatkan media botol bekas sebagai sarana menanam tanaman organik. Hal baru bagi masyarakat dalam meminimalisir limbah botol bekas dan cara bercocok tanam yang sehat. Pelatihan pemanfaatan dilakukan dengan praktek langsung penggunaan media botol bekas sebagai media pertumbuhan tanaman organik. Dari rangkaian kegiatan pelatihan penggunaan media botol bekas, terdapat beberapa indikasi keberhasilan program, diantaranya adalah sikap warga (kelompok ibu terpadu) yang menunjukkan perubahan positif yaitu meningkatnya kesadaran masyarakat (kelompok ibu terpadu) tentang pentingnya memanfaatkan pekarangan untuk bercocok tanam sayuran di rumah.
PENGARUH GOOD GOVERNANCE, WHISTLEBLOWING SYSTEM, DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA PENGELOLAAN KEUANGAN DESA: STUDI KASUS KEUANGAN DANA DESA DI ARGOMULYO, KECAMATAN SEDAYU, KABUPATEN BANTUL Clawdya Br Ginting, Chindy; As’ari, Hasim
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4168

Abstract

This study aims to analyze the influence of Good Governance, the Whistleblowing System, and Internal Control on fraud prevention in village financial management. The research was conducted in Argomulyo Village, Sedayu District, Bantul Regency, using a quantitative approach. Data were collected through questionnaires distributed to 31 village officials directly involved in financial management. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that Good Governance, the Whistleblowing System, and Internal Control have a positive and significant effect on fraud prevention, both partially and simultaneously. These findings demonstrate that the implementation of sound governance practices, an effective reporting system, and strong internal controls can reduce the likelihood of fraudulent activities in village financial management. The application of transparency, accountability, and continuous supervision principles plays an essential role in strengthening integrity and public trust in village administration. Therefore, enhancing Good Governance practices, improving the effectiveness of the Whistleblowing System, and reinforcing Internal Control are strategic measures to prevent fraud and promote accountable and sustainable village financial governance.
PENGARUH PENERAPAN E-COMMERCE, FINANCIAL LITERACY DAN PERAN SUMBER DAYA MANUSIA (SDM) TERHADAP KINERJA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI KECAMATAN DEPOK, KABUPATEN SLEMAN, PROVINSI DAERAH ISTIMEWAH YOGYAKARTA: PENGARUH PENERAPAN E-COMMERCE, FINANCIAL LITERACY DAN PERAN SUMBER DAYA MANUSIA (SDM) TERHADAP KINERJA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI KECAMATAN DEPOK, KABUPATEN SLEMAN, PROVINSI DAERAH ISTIMEWAH YOGYAKARTA Lapodo, Asyri; As’Ari, Hasim
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18802

Abstract

This study aims to analyze the influence of E-Commerce Implementation, Financial Literacy, and the Role of Human Resources (HR) on the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Depok District, Sleman Regency, Special Region of Yogyakarta. The research uses a quantitative approach with multiple linear regression analysis. Primary data were collected through questionnaires distributed to 100 MSME owners, selected using a purposive sampling method. The research instruments were tested using validity and reliability tests, and data analysis was conducted through classical assumption tests, t-tests, and regression analysis.The results show that the E-Commerce variable has no significant effect on MSME performance, indicating that business owners still lack sufficient understanding of digital technology utilization. Meanwhile, the Financial Literacy variable has a positive and significant effect on MSME performance, meaning that higher financial literacy levels lead to better business performance. The Human Resources (HR) variable shows a positive but insignificant effect on MSME performance.These findings indicate that improving financial literacy is a crucial factor in enhancing MSME performance, while the implementation of E-Commerce and HR development still require further training and support. The results are expected to serve as a reference for local governments, training institutions, and MSME actors in formulating strategies to strengthen MSME competitiveness in the digital era.
Co-Authors Abin Suarsa Adianto Adianto Adly, Suci Aristi Ahmad Pabulo, Azfa Mutiara Airawaty, Diana Anggreini, Dea Rinda Anjani, Nurul Aprianingsih, Rista Arif, M. Irfan Aryani, Anggi Oktavia Astari, Eka Saswita Widi Astuti, Junia Atharafli, Fawwas Audita Nuvriasari Badrianto, Risky Badrus Zaman Br Purba, Sazkia Johanna Cahyasari, Monika Weni Chaira, Kuntum Clawdya Br Ginting, Chindy Cu, Nina Rivan Dila Yahyasari, Sava Eka Purnama Fauzan Rozi, Anief Fauzi Ahmad Muda Febri Yuliani Girsang, Velentina Christina Harapan Tua R. F. S Heriyan, Dindi Hery, Heri Mohamat Solikin Ika Wulandari Juvira, Besti Korain, Loisa Kurniawati, Fahmi Dwi Ayu Lapodo, Asyri Lutfiansyah, Muhamad Aqsal Malau, Ananda Dwi Putri Br Manalu, Damayanti Mardiana, Nila Maria Magdalena Pur Dwiastuti Maulana, Muhamad Reza Arfatul Mazlan, Mazlan Meyzi Heriyanto Nastasya, Mutiara Nilam Sari Ningrum, Elvira Dwi Nur Laila Meilani Ontolay, Chelsea Falensia Pakpahan, Ade Putra Peratiwi, Sonia Juwita Prameswari, Ulan Pramudi, Alifa Ilham Purba, Nuraina Putri, Selphi Afdayati Dwi Putri, Septi Riana Putri, Sri Rabbani, Diva Sayyidina Rabiatul Adawiyah Rahmadhani, Dira Raja, Dahobert Lumban Ramadhani, Nur Ramadhani, Zakia Riza, Fahru Rusydiana, Naila Salka, Elvani Malihatus Seno Andri Setyaningsih, Rika Shelawati, Ernita Siagian, Mutiara Sani Siburian, Alfina Damayanti Sihombing, Kristya B C Sijabat, Yusni Laura Sitompul, Agustri Afrianto Situmeang, Von Braun Situmorang, Patrio Sujianto Sujianto Supriansyah, Supriansyah Susanti, Delpi Syahreza, Lucky Utami, Tania Putri Wafa, Zaenal Yasmine, Fayza Yulia, Dinda Zaydi, Muhammad Ziada, Salwa Zurima, Nur Maharani