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All Journal Trikonomika: Jurnal Ekonomi Scan : Jurnal Teknologi Informasi dan Komunikasi Habitat Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Manajemen JAIM (Jurnal Abdi Masyarakat) Jurnal Ilmiah Edunomika (JIE) Jurnal ABDINUS : Jurnal Pengabdian Nusantara CAHAYA AKTIVA Jurnal Pengabdian UNDIKMA Dharmas Education Journal (DE_Journal) Jurnal Abdimas Akademika International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Masyarakat As-salam Journal of Sustainable Community Service West Science Social and Humanities Studies The Eastasouth Journal of Information System and Computer Science Jurnal Penelitian Pendidikan Indonesia Jurnal Pengabdian Masyarakat Nusantara Health Dynamics Nusantara Economics and Entrepreneurships Journals KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Journal of International Accounting, Taxation and Information Systems Journal of Community Empowerment Indonesian Journal of Aerospace INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Subagyo, Subagyo
Universitas Nusantara PGRI Kediri
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PERAN CITA RASA, VARIASI PRODUK, DAN WORD OF MOUTH DALAM KEPUTUSAN PEMBELIAN (STUDI PADA KONSUMEN SEBLAK GOYANG LIDAH NGANJUK) Rahayu, Dina Sri; Subagyo , Subagyo; Widodo, Moch. Wahyu
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 3 (2024): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/drcw2708

Abstract

Tujuan dari penelitian ini adalah mengidentifikasi dan menganalisis bagaimana pengaruh dari cita rasa, variasi produk, serta word of mouth dalam keputusan pembelian seblak Goyang Lidah Nganjuk. Pendekatan penelitian yang digunakan yaitu kuantitatif kausalitas. Populasinya meliputi seluruh konsumen seblak Goyang Lidah Nganjuk yang jumlahnya tidak diketahui. Sampel diambil sebesar 100 responden dengan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 23. Temuan penelitian menyatakan bahwa (1) cita rasa berpengaruh positif dan signifikan dalam keputusan pembelian, (2) variasi produk berpengaruh positif dan signifikan dalam keputusan pembelian, (3) word of mouth berpengaruh positif dan signifikan dalam keputusan pembelian, dan (4) cita rasa, variasi produk, serta word of mouth secara bersamaan berpengaruh positif dan signifikan dalam keputusan pembelian pada seblak Goyang Lidah Nganjuk.
Analysis of the Moral Obligations of AI Developers Thru the Principle of Explainability in the Perspective of Kantian Deontological Ethics: A Qualitative Study Fauziyah, Rizma; Winarno, Agung; Subagyo, Subagyo
The Eastasouth Journal of Information System and Computer Science Vol. 3 No. 02 (2025): The Eastasouth Journal of Information System and Computer Science (ESISCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esiscs.v3i02.816

Abstract

The proliferation of "Black Box" Artificial Intelligence systems creates a significant ethical void regarding accountability and user autonomy, fundamentally challenging the right of individuals to understand decisions affecting their lives. This study aims to analyze the moral obligations of AI developers to implement Explainability (XAI) using the rigorous normative framework of Kantian Deontological Ethics. Employing a qualitative research design with conceptual analysis, the study utilizes secondary data from Kant's foundational texts and contemporary literature on algorithmic transparency, applying the Categorical Imperative as the primary lens. The findings conclude that the deployment of non-explainable AI constitutes a direct violation of Kant’s Formula of Humanity, as it reduces users merely to means for achieving computational goals rather than treating them as autonomous, rational agents. Furthermore, the practice fails the Universal Law test, which prohibits the universalization of opacity in decision-making processes. Consequently, the study asserts that Explainability is a non-negotiable moral duty for developers, establishing that predictive accuracy cannot ethically justify the erosion of human autonomy, thereby demanding a paradigm shift from utilitarian efficiency to deontological adherence in AI development.
Integration of the Theory of Planned Behavior (TPB) and Theory of Financial Planning Behavior in MSMEs Actors Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.121

Abstract

This study aims to integrate the Theory of Planned Behavior (TPB) and behavioral finance theory to explain financial planning behavior among Micro, Small, and Medium Enterprises (MSMEs). Using a descriptive quantitative approach, data were collected through a survey of 399 MSME actors in Malang District and Batu City. The research instruments were developed based on indicators from TPB (attitude, subjective norm, perceived behavioral control) and behavioral finance theory (financial literacy and mental accounting). The results of the descriptive statistical analysis show that the majority of respondents have a moderate level of financial literacy, a positive attitude toward financial planning, but relatively low perceived behavioral control. In addition, it was found that mental accounting behaviors such as present bias tend to influence daily financial decision-making. These findings indicate that integrating TPB and behavioral finance theory provides a more comprehensive understanding of MSMEs' financial planning behavior. The conclusion of this study confirms the importance of a holistic and behavior-based approach in designing educational interventions and appropriate financial policies, particularly to improve the quality of financial decision-making among MSME actors.
OPTIMIZATION OF ORIGINAL VILLAGE INCOME THROUGH BUSINESS MANAGEMENT ASSISTANCE ACTIVITIES FOR VILLAGE-OWNED ENTERPRISES (BUMDES) IN SUMBEREJO VILLAGE Subagyo, Subagyo; Agus, Afwan Hariri; Murdiono, Achmad
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.529

Abstract

BUMDes is a business entity owned by the village, where the whole or part of the capital is owned by the village through inclusion in a way originating directly from the village's resources. The development of BUMDes aims to strengthen the village's economic institutions and serve as a tool for utilizing the local economy, leveraging various potential types that exist within the village. Sumberejo Village is one of the villages in the Gedangan District, Malang Regency. The methods employed include survey methods, mentoring, and training, observing the village's potential as a creative business unit within society. The training model for BUMDes is designed by combining in-class and outdoor methods, tailored to the participants' needs, providing direct interaction opportunities for participants and BUMDes activists. The target audience for this Community Partnership Program includes BUMDes administrators/organizers and the Sumberejo Village government apparatus in the Sumberejo Subdistrict, Malang Regency. The objectives of this program are to enhance the administrators' abilities in: 1) understanding the method to map the village's asset and develop strategies for achieving village independence, 2) comprehending the method to initiate, determine the type of business, and develop BUMDes as a village-owned business institution, and 3) designing a development strategy for BUMDes to enhance the Village's Original Income. This activity is expected to contribute to the public economic empowerment by adopting BUMDes and providing solutions that can address partner problems effectively.
Transformation of Cooperative Financial Governance Through Implementation of Cooperative Accounting Information System (SIKOP) Based on SAK EP in Blitar Regency Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.967

Abstract

Cooperatives are one of the important pillars in the economic development of the community, especially in Blitar Regency. However, many cooperatives still face serious challenges in accountable and transparent financial governance. The low understanding of Private Entity Financial Accounting Standards (SAK EP) and the limited use of information technology are the main obstacles in preparing reliable financial reports. This community service activity aims to transform cooperative financial governance through the development and implementation of the Cooperative Accounting Information System (SIKOP) based on SAK EP. The approach used is Participatory Action Research (PAR), involving 30 production cooperatives in Blitar Regency as partners. The activities were carried out through the stages of identifying needs, developing systems, intensive training, and assisting in implementation and evaluation. The results of the activities showed a significant increase in the understanding and skills of cooperative administrators in preparing financial reports according to standards, as well as increasing the efficiency and accuracy of recording financial transactions. With the implementation of SIKOP, partner cooperatives also showed increased transparency and accountability which had an impact on member trust and potential access to funding. This program shows that digitizing SAK EP-based financial reports through SIKOP can be an effective solution in building professional, accountable, and sustainable cooperative governance.
Revitalizing Local Economic Potential through Ornamental Plant–Based Ecoprint Training in Malang, Indonesia Fuad, Muhammad; Subagyo, Subagyo; Prohimi, Afwan Hariri Agus; Sakdiah, Fitri Hosnul Halimatus
Journal of Community Empowerment Vol. 5 No. 2 (2025): Journal of Community Empowerment
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jce.v5i2.35384

Abstract

The Kampoeng Bunga Grangsil Service Cooperative in Jambangan Village, Malang Regency, has significant potential to develop a creative economy based on ornamental plants, yet economic activities have declined due to limited product innovation. This community service program aimed to revitalize local economic potential through ecoprint training and mentoring as a strategy for cooperative business diversification. The program was implemented through preliminary observation, participatory training, hands-on practice, and evaluation of sustainability outcomes. The results indicated a 62% increase in participants’ understanding of ecoprint techniques. Approximately 85% of participants were able to produce independent ecoprint products, while 80% expressed interest in developing ecoprint-based businesses. The activity improved community technical skills and strengthened the role of the cooperative as a center for village creative-economic development. Furthermore, the program supports the achievement of SDG 8 (Decent Work and Economic Growth) and SDG 12 (Responsible Consumption and Production) through environmentally friendly technology and community-based economic empowerment.
Integration of the Theory of Planned Behavior (TPB) and Theory of Financial Planning Behavior in MSMEs Actors Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.121

Abstract

This study aims to integrate the Theory of Planned Behavior (TPB) and behavioral finance theory to explain financial planning behavior among Micro, Small, and Medium Enterprises (MSMEs). Using a descriptive quantitative approach, data were collected through a survey of 399 MSME actors in Malang District and Batu City. The research instruments were developed based on indicators from TPB (attitude, subjective norm, perceived behavioral control) and behavioral finance theory (financial literacy and mental accounting). The results of the descriptive statistical analysis show that the majority of respondents have a moderate level of financial literacy, a positive attitude toward financial planning, but relatively low perceived behavioral control. In addition, it was found that mental accounting behaviors such as present bias tend to influence daily financial decision-making. These findings indicate that integrating TPB and behavioral finance theory provides a more comprehensive understanding of MSMEs' financial planning behavior. The conclusion of this study confirms the importance of a holistic and behavior-based approach in designing educational interventions and appropriate financial policies, particularly to improve the quality of financial decision-making among MSME actors.
EXPLORING THE RELATIONSHIP BETWEEN TECHNOLOGY ADOPTION, HUMAN CAPITAL, ACCESS TO CREDIT, AND BUSINESS RESILIENCE ON MSME PERFORMANCE IN INDONESIA D. Iwan Riswandi; Subagyo; Jatmiko Wahyu Nugroho; Iwan Harsono
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 10 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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

Abstract

This study explores the complex relationships that exist between the performance of Micro, Small, and Medium-Sized Enterprises (MSME) in Indonesia and the use of technology, human resource management, credit availability, and business resilience. Partial Least Squares (PLS-SEM), a type of structural equation modeling (SEM), was used to assess a sample of 110 different MSMEs. The results show a complex web of linkages that impact MSME success. These relationships emphasize the critical roles that technology adoption, efficient HRM, enhanced loan availability, and robust business practices play. For policymakers, practitioners, and researchers looking to promote sustainable growth in the Indonesian MSME sector, the report offers insightful information.
Co-Authors Achmad Murdiono Adirinekso, Gidion Afwan Hariri Agung Winarno Alif Utama, Muh. Sandyoga Amanah, Roudhotul Anas, M. Andrea Gideon Anggini, Anggini Ari Gunawan Arifudin Idrus Arini, Diah Ayu Arizky Saputro Arthur Daniel Limantara, Arthur Daniel Asmarani, Kartika Azizah, Tiyas Nur Bambang Subiyanto, Bambang Buyung Adi Dharma D. Iwan Riswandi Damasa, Nie Melani Daniel Swanjaya Deni Iskandar Dewi Lestari Diana Frederica Dodi Kusuma Hadi Soejoko Dodi Kusuma Hadi Soejoko Donatus Hendra Amijaya Dwi Budiadi Dwi Wulandari Eka Desy Purnama Ellis Susmawati Ema Hakimah Ema Nurzainul Hakimah, Ema Nurzainul Eny Tiara Rahmawati Eva Banowati Fadia Zen Faisol Faisol Fauji, Diah Ayu Septi Fauziyah, Rizma Forijati Forijati GESTY ERNESTIVITA Gita Eliya Cahyani Gunawan, Novita Hadi Soejoko, Dodi Kusuma Hamdan Tri Atmaja Handayani, Sri Hariyono Hariyono Hayati, Fina Nur Hery Purnomo Hery Purnomo Hery Purnomo HERY PURNOMO Ika Nur Fitriani Iwan Harsono Jatmiko Wahyu Nugroho Joshua Juhadi Juhadi Kusuma, Lia Mar’atus Kusumaningtyas, Nisa Lestari, Ratna Puji Luluk Nur Hidayah M. Anas Malik, Ibnu Martitah Mas Wibowo Andoko Mas Wibowo Andoko Miswanto, Miswanto Moch. Wahyu Widodo Mochamad Muchson Moh. Zuhri Fathoni Mohamad Anis, Mohamad Monika, Suci Muhammad Fuad Nindya Dana Charisma Ningsih, Yuliya Trisna Nopriyantoro, Diyan Nugroho , Jatmiko Wahyu Nurin Eva Yanti Pamungkas, Bimantara Diaz Poniran Yudho Leksono Prastiyo, Deni Eko Putri Nur Fitria, Putri Nur Putri, Cindya Alma Prameswari Ragil Ayu Setyaningrum raharjo, itot bian Rahayu, Dina Sri Rahayu, Stefani Agustin Rahayu, Tri Puspito Rino Sardanto Rino Sardanto Riswandi, D.Iwan Riwayatiningsih, Rika Rosalinda, Nike Ana Rr. Forijati -, Rr. Forijati Rudi Hermanto Sakdiah, Fitri Hosnul Halimatus Samari Samari Santika, Zefanya Diva Santoso, Elkana Lewi Saputri, Heni Beti Sari, Lita Deviana SB, Sigit Wisnu Sigit Wisnu Setya Bhirawa Sri Aliami Sri Handayani Sri Wiwoho Mudjanarko, Sri Wiwoho Sudarmanto, Hery Lilik Sudiami, Dinok Sugiono Sugiono Sugiono Sugiono Sugiono Sugiono Sugiono Suhendra, Eupharasia Susy Sulastri Andayani Sulistiyani, Rika Mbir Suryaningtyas, Ade Susilo, Artika Candra Mei Syafruddin, Afis Baghiz Syihabudin, Ahmad Tengku Riza Zarzani N Terisma, Elsa Unung TIWI NURJANNATI UTAMI Tri Winarsih Tri Yuliani Tri Yuliani, Tri Tri Yuwono Vida Windita Putri Wahyu Suhardono Wahyu Widodo Wahyuni Trisnaning Wasino Wasino Wati, Dini Eka Wibowo Andoko Widodo, Moch Wahyu Yulia Devi Ristanti, Yulia Devi Zuliani