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Market Concentration and Risk-Taking in Banking Sector Listed on Indonesian Stock Exchange Lailiyah, Elliv Hidayatul; Purwanti, Ika; Suyanto, Umar Yeni
International Research Journal of Business Studies Vol. 13 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.3.285-292

Abstract

The financial institution roles as the bank credit distribution. According to the banking surveys in Indonesia, it indicates that new credit growth has been strengthened. The increasing of credit leds to increase the level of risk taking by banks that its concentration of banking in a country plays in influencing banking risk taking. This study examined the effect of banking market concentration on bank risk taking. It also explored the moderating variable of bank size on the effect of market concentration on risk taking in the banking sector. The results of the study showed that the banking market concentration has the positive effect on banking risk taking. The size of the bank weakens the positive effect of market concentration on bank risk taking. The larger the size of the bank in a concentrated banking market, the lower the risk taking of the bank. The concentrated banking market requires to distribute the market share in banks to be carried out by banking regulators so that the banking market is not concentrated and reduces banking risk taking.
Pendampingan Pengisian dan Pelaporan SPT Tahun PPh Wajib Pajak Orang Pribadi dengan Menggunakan E-Filling Umar Yeni Suyanto; Rita Nataliawati; Laelatul Zahro
Jurnal Pengabdian Masyarakat Nusantara Vol. 7 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v7i1.314

Abstract

In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.
Pelatihan Pengisian E-faktur pada PKP di Kota Lamongan Umar Yeni Suyanto; Sri Yaumi; Amanatul Khoiriyyah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 1 (2021): Januari : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v1i1.688

Abstract

Electronic tax invoices or E-faktur were introduced in 2013 with the provisions stipulated in the Regulation of the Director General of Taxes. Provisions for changes in making electronic tax invoices were amended several times until the issuance of PER-16/PJ/2014 Article 1 paragraph (1) which requires certain PKPs to make e-invoices. The perceived benefits for PKP are the convenience of entrepreneurs and protection from misuse by irresponsible parties. In addition, for the Directorate General of Taxes, E-faktur facilitates supervision and facilitates service. With so many PKPs who do not understand and have competence in filling out E-invoices, the Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan community service team provides training in filling in E-invoice 3.0 for PKPs. The results of this community service have an impact on increasing the knowledge and skills of participants in the field of taxation, especially related to E-Faktur.
Meningkatkan Kompetensi Dosen IPDC Timor Leste: Optimalisasi Artificial Intelligence untuk Penilaian Pembelajaran Kustitik, Kustitik; Sutirman, Sutirman; Dwihartanti, Muslikhah; Yuliansah, Yuliansah; Suyanto, Umar Yeni
INCOME: Indonesian Journal of Community Service and Engagement Vol 4 No 3 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i3.1697

Abstract

Di era transformasi digital, kecerdasan buatan (AI) telah menjadi salah satu teknologi yang menawarkan peluang besar untuk meningkatkan kualitas pendidikan, khususnya dalam proses penilaian pembelajaran. Penilaian yang tepat, objektif, dan efisien merupakan kunci untuk mengukur capaian belajar mahasiswa dan merancang strategi pengajaran yang lebih efektif. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan pemahaman dan keterampilan dosen IPDC Timor Leste dalam memanfaatkan AI untuk penilaian pembelajaran. Kegiatan dilaksanakan secara daring dengan Zoom Meeting dan diikuti oleh dosen IPDC Timor Lester sebanyak 30 peserta. Kegiatan dikonsep dalam suatu program pelatihan klasikal yang dibagi dalam tiga tahapan yaitu ceramah interaktif, demonstrasi dan praktik, serta diskusi studi kasus. Kegiatan ini secara umum dapat dikategorikan berhasil dan berjalan dengan baik. Hal ini dapat dilihat dari tingkat partisipasi peserta sangat tinggi (91,43%), terjadi peningkatan kompetensi yang signifikan peserta pelatihan sebanyak 55,58 poin pada post test, dan tingkat kepuasan peserta dalam aspek materi, kualitas penyelenggaraan, pembicara, dan kemampuan komunikasi panitia/pemateri dominan dalam kategori sangat baik (71–79%).
Pemberdayaan Organisasi Aisyiyah Kota Yogyakarta Melalui Program Digipreneur dalam Mewujudkan Kemandirian Keluarga dan Ekonomi Berkelanjutan Suyanto, Umar Yeni; Yuliansah, Yuliansah; Muslikhah, Muslikhah; Muhyadi, Muhyadi; Sudirman, Amalia Nurannisa; Purnamasari, Niken; Hidayah, Nurul; Mardiansyah, Yoga; Oktafia, Millanda
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): November 2025
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v6i1.744

Abstract

Latar Belakang: Transformasi digital merupakan kebutuhan esensial dalam penguatan UMKM perempuan, khususnya dalam pemasaran dan pengelolaan usaha. Namun, pelaku UMKM di bawah naungan Aisyiyah Kota Yogyakarta masih menghadapi berbagai hambatan seperti rendahnya kemampuan membuat konten iklan digital, minimnya pemanfaatan smartphone, serta keterbatasan pemahaman terhadap ekosistem digital. Tujuan: Meningkatkan kapasitas pelaku usaha perempuan dalam memanfaatkan teknologi Artificial Intelligence (AI) untuk strategi pemasaran digital. Metode: Kegiatan dilaksanakan dalam bentuk pelatihan berbasis project based learning. Hasil: Hasil menunjukkan bahwa peserta mampu membuat konten promosi secara mandiri dengan bantuan AI, termasuk desain visual dan penulisan caption. Temuan penting dari kegiatan ini meliputi: meningkatnya kemampuan teknis peserta, tumbuhnya rasa percaya diri dalam penggunaan media digital, dan peran strategis Aisyiyah dalam membangun jejaring pemberdayaan perempuan. Pendekatan kontekstual dan praktik langsung terbukti efektif dalam menjembatani kesenjangan literasi digital. Kesimpulan: program ini berhasil meningkatkan kapabilitas UMKM perempuan dalam pemasaran digital berbasis AI, serta menunjukkan pentingnya kolaborasi komunitas perempuan dalam mendorong transformasi digital yang inklusif dan berkelanjutan.
Peran Digitalisasi dan Program Santripreneur melalui pendekatan SDGs dalam mewujudkan kemandirian Pondok pesantren (Studi Pada Ponpes Besar di Kab. Lamongan) Sayyid, Mokhtar; Yeni Suyanto, Umar; Abadi, Muhammad Dzikri; Ni’mah, Jihan Lailatul; Cahyani, Rahma Indah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1926

Abstract

The development of economic digitalization in Indonesia has increased quite significantly at this time. This has resulted in consumption patterns that were previously carried out by people physically, now shifting online. The business world is required to adapt to see the current phenomena. On the one hand, today's modern Islamic boarding schools are not only centers of studying religion, they also have great potential in the economy. They changed the paradigm in da'wah, which previously used verbally to change into action. So that it can be a solution to society's problems, which motivates Islamic boarding schools to try to combine the religious education system with entrepreneurial training known as santripreneur. This program is a breakthrough to realize the concept of sustainable development which has a good impact on human life and nature. This study aims to analyze the role of digitalization and the santripreneur program in realizing the independence of Islamic boarding schools when viewed based on the SDGs approach. The population in this study were Islamic boarding school students spread across Lamongan Regency. Sample selection was carried out using purposive sampling technique, with a sample of 353 respondents. Data analysis in this study used structural equation modeling partial least squares (SEM-PLS) techniques. The analysis results show that santripreneurs and digitalization have an influence on the SDGs. Santripreneurs have a direct effect on the economic independence of Islamic boarding schools, while digitalization does not directly affect the economic independence of Islamic boarding schools. SDGs are able to mediate the influence of santripreneurs and digitalization on the economic independence of Islamic boarding schools.
The Effect of Online Training Through ERISE: On the Competence of Managing Letters in Yogyakarta Special Region Vocational School Teachers Yuliansah; Sutirman; Dwihartanti, Muslikhah; Yeni Suyanto, Umar
Economic Education Analysis Journal Vol. 13 No. 2 (2024): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/6zz9vk53

Abstract

This research is to find out whether there is a significant influence on online training management through Erise on the competencies of MPLB Vocational School teachers in the Special Region of Yogyakarta. This study uses an experimental method with a quantitative approach. The experimental design used is pre-experimental with one group pretest-posttest. Data collection in research using instrument tests, the sample of this study amounted to 26 people with purposive sample techniques. The results of this study are: (1) there is an increase in the results of the cognitive aspect training by 67.47%; (2) there is an increase in the mastery of the skills of participants in the management of letters through Erise; and (3) There are differences on line. Therefore, it can be concluded that online training in managing letters through Erise influences significantly on the competence of MPLB Vocational School teachers in the Special Region of Yogyakarta.
PEMANFAATAN KARDUS BEKAS MENJADI KERAJINAN TANGAN GUNA MENINGKATKAN KREATIVITAS Purwanti, Ika; Umar Yeni Suyanto; Elliv Hidayatul Lailiyah; Nadia Islamiyah; Nuvia Nishrina; Yulian Prasetyo
Ahmad Dahlan Mengabdi Vol 1 No 2 (2022): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi September 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v1i2.76

Abstract

Sampah merupakan salah satu permasalahan yang sulit ditangani di Indonesia. Hal ini disebabkan karena kebiasaan masyarakatnya sebagai konsumen yang selalu menghasilkan sampah, baik dari sampah organic maupun anorganik. Sebagai contoh yaitu plastik yang merupakan sampah anorganik dan memerlukan waktu lama agar dapat diuraikan sehingga berbahaya bagi lingkungan. Sampah tersebut menjadi permasalahan lingkungan karena kuantitas maupun tingkat bahayanya mengganggu kelangsungan makhluk hidup. Oleh karena itu mengubah barang bekas seperti kardus menjadi barang yang dapat digunakan kembali dapat membantu mengurangi pencemaran lingkungan. Kreativitas pemanfaatan kardus bekas menjadi kerajinan tangan merupakan solusi yang cukup baik dalam mengurangi adanya sampah, bahkan menjadikan sampah sebagai sebuah produk yang memiliki nilai estetik dan bernilai jual tinggi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahun dan meningkatkan kreativitas siswa siswi SMP Muhammadiyah 4 Pangkatrejo melalui pelatihan pemanfaatan kardus bekas menjadi tempat pensil. Kegiatan dilakukan selama 1 bulan yakni pada tanggal 1 – 30 Agustus 2021 setiap hari Selasa. Metode yang digunakan adalah pelatihan yang disertai dengan sosialisasi, demonstrasi dan praktek langsung pembuatan kerajinan tempat pensil. Hasil dari pengabdian kepada masyarakat ini yaitu untuk memberikan bekal kepada siswa siswi SMP Muhammadiyah 4 Pangkatrejo kecamatan Maduran kabupaten Lamongan untuk mampu memiliki keterampilan mengelola barang bekas menjadi kerajinan tangan yang bermanfaat dan bernilai ekonomi, sehingga membantu mengurangi adanya sampah serta meningkatkan pendapatan perekonomian.
Evaluasi Pelaksanaan Pemungutan, Prosedur Pencatatan dan Monitoring Realisasi Penerimaan PBB-P2 Priyatna, Deddy; Suyanto, Umar Yeni; Singgih, Cuk Triono; Nataliawati, Rita; Dewi, Isna Ayu Safitri Kusuma
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1093

Abstract

This research aims to gain knowledge regarding how collection is carried out, recording procedures and monitoring the realization of PBB-P2 revenues in Lamongan Regency. This research was carried out at the Lamongan Regency Regional Revenue Agency. The method in this research uses qualitative methods using primary and secondary data sources obtained through documentation, observation and interviews. In data analysis, data reduction is used and data validation uses source, time and technique triangulation. Research results The implementation of PBB-P2 collection is effective, The recording procedure is systemized and uses the SiPaLin and Sakti applications, Monitoring activities have an influence on the realization of PBB-P2 revenue. In carrying out the collection, BAPENDA has opened an online payment service. The recording procedure is in line with PP No. 71 of 2010 concerning SAP, the recording system uses 2 software systems, namely SiPaLin and Sakti. Monitoring activities are carried out through feedback on the realization of revenues from sub-districts and also providing rewards/gifts to sub-district or village heads who successfully pay according to certain criteria and also providing fines for any late payment of PBB-P2 tax.