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All Journal Monex: Journal of Accounting Research Fokus Ekonomi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ASEAN Journal of Empowering Community Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ilmiah Plano Krisna ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Irwan Prasetyo
Fakultas Ekonomi Dan Bisnis
Humanities Automotive Engineering Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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Capacity Building for Gender-Responsive Street Vendors Through Training in Digital Financial Literacy and Micro Enterprise Management Hapsari, Yustia; Prasetyo, Irwan; Herwinarni, Yuniarti
ASEAN Journal of Empowering Community Vol. 5 No. 2 (2025): ASEAN Journal of Empowering Community
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/ajecom/vol5issue2.91

Abstract

This community service activity aims to improve the capacity of street vendors under the guidance of TBM PKBM Sakila Kerti at Tegal Type A Terminal through gender‑responsive digital financial literacy training and micro‑business management. The background of this activity is the low understanding of street vendors regarding systematic financial management, limited ability to use digital financial services, and the remaining gender gap in access and business decision‑making. The implementation method uses a participatory approach that actively involves vendors at every stage, from needs identification, training implementation, to evaluation and monitoring. The training was carried out in several sessions covering an introduction and practical use of digital finance (QRIS), simple bookkeeping, capital management, and micro‑business development strategies. All sessions were combined with a gender‑responsive approach to ensure equal involvement of both male and female vendors in understanding and applying the material. Evaluation was conducted through pre‑tests and post‑tests, observations, and group discussions to measure improvements in participants’ understanding and skills. The results show significant improvements in digital financial literacy, simple financial recording skills, and micro‑business management abilities among street vendors. In addition, the training successfully encouraged awareness of the importance of gender equality in managing family businesses, where female vendors gained a greater role in financial decision‑making. This activity supports more equitable and sustainable economic empowerment while improving business capability.
IAI Goes to School: Edukasi dan Pelatihan Literasi Akuntansi bagi Siswa SMA Negeri 1 Brebes Susetyo, Budi; Wijaya, Juli Riyanto Tri; Fajri, Aminul; Prasetyo, Irwan; Herwinarni, Yuniarti
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v3i2.536

Abstract

Kegiatan pengabdian masyarakat IAI Goes to School di SMA Negeri 1 Brebes dilaksanakan untuk meningkatkan literasi akuntansi dan pemahaman siswa mengenai profesi akuntansi di era digital. Program ini dilatarbelakangi oleh rendahnya pemahaman siswa terhadap ruang lingkup akuntansi, keterbatasan informasi prospek karier bidang akuntansi, serta minimnya literasi keuangan dasar pada pelajar SMA. Kegiatan dilakukan selama satu hari melalui ceramah, diskusi interaktif, dan tanya jawab di ruang kelas, dengan satu instruktur pada setiap kelas untuk memastikan proses belajar berjalan efektif. Materi meliputi pengenalan profesi akuntansi di era digital serta literasi keuangan dasar yang relevan dengan kehidupan sehari-hari. Capaian kegiatan diukur melalui (1) peningkatan skor pemahaman siswa berdasarkan pretest–posttest/kuesioner pemahaman, (2) tingkat partisipasi siswa selama diskusi (jumlah pertanyaan dan keterlibatan), dan (3) umpan balik kepuasan peserta terhadap materi dan metode. Hasil kegiatan menunjukkan peningkatan pemahaman siswa terkait peran profesi akuntansi, pemanfaatan teknologi dalam praktik akuntansi, serta pentingnya pengelolaan keuangan pribadi secara bijak. Partisipasi aktif siswa terlihat dari keterlibatan dalam diskusi dan kemampuan mengaitkan materi dengan konteks kehidupan nyata. Secara keseluruhan, program ini mencapai tujuan pengabdian dan memperkuat wawasan siswa mengenai akuntansi dan literasi keuangan, serta menjadi dasar untuk pengembangan kegiatan serupa secara berkelanjutan di sekolah lain.  
DAYA DUKUNG LAHAN UNTUK PENGEMBANGAN PETERNAKAN KAMBING POTONG DI KABUPATEN DELI SERDANG MENGGUNAKAN TEKNOLOGI GEOGRAPHIC INFORMATION SYSTEM (GIS) Prasetyo, Irwan; Irawadi; Zefri
Jurnal Ilmiah Plano Krisna Vol 20 No 1 (2024): Jurnal Ilmiah Plano Krisna
Publisher : Fakultas Teknik Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/planokrisna.v20i1.823

Abstract

Deli Serdang Regency has several types of livestock developed by the community in supporting food security in the district. This research was conducted to analyze the carrying capacity of land use and formulate directions and strategies for the development of goat farms in Deli Serdang Regency. Data collection was carried out using survey, observation, and data collecting methods. The data obtained was analyzed descriptively. Landuse in Deli Serdang Regency is generally suitable for the development of goat farming. Land use that has the potential for the development of goat farming is land cultivated in the agricultural sector such as plantations/gardens, dry fields/fields, and paddy fields. Existing land uses that can currently be used for the development of goat farming in the Deli Serdang district are shrubs (10,784.99 ha), dry fields/fields (18,091.18 ha), rice fields (32,421.42 ha), plantations/gardens ( 129,018.11 ha), and Forest (43,731.41 ha). Directions for the development of goat farming are directed at optimizing the potential of natural resources, especially the use of forage for animal feed. Livestock development can be directed at land use classes in the form of shrubs converted into grazing land for planting superior forage, so that the carrying capacity increases for the cultivation of goat farming. Directions for the Development of Goat Farming can be directed based on the RTRW of Deli Serdang Regency, namely agricultural areas (food crops, horticulture, and plantation areas) which can be applied in almost all areas of the sub-district. The development of goat farming in Deli Serdang Regency should pay more attention to the potential of land resources as a place to raise livestock so that the carrying capacity of the feed will be fulfilled.
Peran Mekanisme Corporate Governance dan Profitabilitas terhadap Tax Avoidance Prasetyo, Irwan; Triwijaya, Juli Riyanto
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/kn9g5m98

Abstract

The purpose of this study is to investigate how corporate governance practices and profitability affect tax evasion in manufacturing firms between 2022 to 2025. Return on Equity (ROE) is used to quantify profitability, and independent commissioners, audit committees, and institutional ownership are among the corporate governance measures examined. Using secondary data from the annual reports of industrial businesses listed on the Indonesia Stock Exchange (IDX), this study employs a quantitative methodology. All manufacturing companies listed on the IDX make up the population, and 24 companies' criteria were used to choose the sample using purposive sampling. Descriptive statistics, multiple linear regression analysis, hypothesis testing, coefficient of determination, and traditional assumption tests are some of the data analysis methods that are employed. The study's findings show that while independent commissioners and audit committees have no effect on tax avoidance, institutional ownership and profitability (ROE) have a major impact. Profitability and corporate governance procedures both have a significant impact on how manufacturing companies dodge taxes.
Co-Authors Aminul Fajri Amirah, Amirah Bambang Agus Pramuka Budi Susetyo Dewi Indriasih Dien Noviany Rahmatika Firmansyah, Fahmi Irawadi Jaka Waskito Juli Riyanto Tri Wijaya Kristina, Liris Liris Kristina Liris Kristina Priyanto Tabrani, Tabrani Teguh Budi Raharjo Teguh Hardi Raharjo Triwijaya, Juli Riyanto Yuniarti Herwinarni Yustia Hapsari, Yustia Zefri