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All Journal PROFIT : Jurnal Administrasi Bisnis Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmu Manajemen (JIMMU) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Applied Community Engagement (JACE)
Agung Nugroho Luthfi Imam Fahrudi
Universitas Brawijaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health

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PEMBERIAN INSENTIF PPH ATAS KEGIATAN LITBANG UNTUK PENINGKATAN INOVASI DI INDONESIA Fahrudi, Agung N.L.I; Ahmad, David; Onni Meirezaldi; Kartika P Kumalasari; Nurlita S Alfandia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.947 KB) | DOI: 10.32670/fairvalue.v4i3.718

Abstract

Innovation has a role to recognize a central driver of economic growth and development even in countrylevel. The governments are now focusing on innovation ranking as part of their economic policy strategies.Economic fund the innovation progress to develop better nation and harmonize cooperation among thecountries. In this part, income tax incentives give a significant role for improving innovation throughresearch and development. However, the government commitment to support the innovation throughresearch and development is limited compare with the other countries. Therefore, Indonesia launchedregulation number 45 year 2019 ( Peraturan Pemerintah-PP Nomor 45 tahun 2019) about allocate theincome tax incentives for research and development. The paper addressed issue on PP Nomor 45 tahun2019 implementation in Indonesia and how far this regulation is needed. Global Innovation and ResearchDevelopment theory and Income Tax Review are the major theory used. It conducted in Qualitative Methodby using primary and secondary data. As a Result PP number 45 year 2019 is feasible to implement inIndonesia but there are several supporting regulation to give more clear information especially in verse 29C about income deduction from gross income for certain RnD in Indonesia.
PENGARUH PERSEPSI KEAMANAN, KETERSEDIAAN FITUR, NORMA SUBJEKTIF TERHADAP LOYALITAS MELALUI KEPUTUSAN PENGGUNAAN MOBILE BANKING Agung Nugroho Lutfi Imam Fahrudi; Anni Rahimah; Nanik Wahyuningtiyas
Jurnal Ilmu Manajemen (JIMMU) Vol. 8 No. 2 (2023)
Publisher : MAGISTER MANAJEMEN UNISMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v8i2.20677

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi keamanan, ketersediaan fitur dan norma subjektif berpengaruh signifikan terhadap keputusan penggunaan mobile banking secara parsial. Persepsi keamanan, ketersediaan fitur dan norma subjektif berpengaruh signifikan terhadap loyalitas penggunaan mobile banking secara parsial. Persepsi keamanan, ketersediaan fitur dan norma subjektif berpengaruh signifikan terhadap loyalitas penggunaan mobile banking melalui keputusan penggunaan. Studi ini menggunakan metode survei daring untuk mengumpulkan data dari pengguna aplikasi mobile bangking yang beragam. SEM analisis digunakan untuk menguji pengaruh dengan menggunakan Smart-PLS sebagai alat analisisnya. Hasil penelitian ini menunjukkan bahwa persepsi keamanan dan norma subjektif berpengaruh signifikan terhadap keputusan penggunaan mobile banking dan ketersediaan fitur tidak berpengaruh signifikan terhadap keputusan penggunaan. Variabel yang berpengaruh langsung terhadap loyalitas adalah variabel persepsi keamanan sedangkan norma subjectif dan ketersediaan fitur tidak berpengaruh signifikan terhadap loyalitas pengguna mobile banking. Persepsi keamanan, ketersediaan fitur dan norma subjektif tidak berpengaruh signifikan terhadap loyalitas melalui keputusan penggunaan. This research aims to analyze the influence of security perceptions, feature availability and subjective norms which have a significant partial effect on the decision to use mobile banking. Perceived security, feature availability and subjective norms have a significant effect on partial loyalty in using mobile banking. Perceptions of security, feature availability and subjective norms have a significant influence on loyalty in using mobile banking through usage decisions. This study uses an online survey method to collect data from various mobile banking application users. SEM analysis is used to test the effect using Smart-PLS as an analysis tool. The results of this research indicate that perceived security and subjective norms have a significant influence on the decision to use mobile banking and feature availability does not have a significant influence on the decision to use. The variable that has a direct effect on loyalty is the perceived security variable, while subjective norms and feature availability do not have a significant effect on the loyalty of mobile banking users. Perceived security, feature availability and subjective norms do not have a significant effect on loyalty through usage decisions.
Penggunaan Model Utaut dan ISSM untuk Menganalisis Niat Mahasiswa Menggunakan Kembali Website DDTC Sebagai Sumber Literasi Perpajakan (Studi Kasus pada Mahasiswa D3 dan S1 Perpajakan Universitas Brawijaya) Andrean Nathaniel; Alfina Auliyaul Chusna; Irfan Isa Mahendra; Kharissima Ndaru Amallia; Kadek Dwi Premana; Yuni Maria Parsaulian Simbolon; Agung Nugroho Luthfi Imam Fahrudi
JEMAP Vol 7, No 1: April 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i1.11012

Abstract

This study aims to identify the factors influencing students' intention to use the tax literacy website, DDTC, by employing the UTAUT and ISSM models. The research was conducted at the University of Brawijaya, focusing on active students from the D3 Vocational and Bachelor's Degree Programs in Taxation. The research methodology employed was quantitative and explanatory in nature. Non-probability sampling was used to select a sample of 161 students. Data collection was carried out through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results of this study indicate that all of the X variables exhibit a positive influence on the Y variable. However, among the seven X variables, only one of them yielded a significant result, which is Facilitating Conditions, showing a positive but non-significant impact on Reuse Intention. Meanwhile, Performance Expectancy, Effort Expectancy, Social Influence, Information Quality, Service Quality, and System Quality all demonstrated a positive yet non-significant influence on the Reuse Intention variable.
Exploring the Contemporary State of Information Technology Governance Transparency in Indonesian Firms Almoazer Abdelrahman; Nila Firdausi Nuzula; Agung Nugroho Luthfi Imam Fahrudi
Profit: Jurnal Adminsitrasi Bisnis Vol. 18 No. 1 (2024): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2024.018.01.4

Abstract

Organizations are placing greater importance on utilizing Information Technology (IT), and efficiently administrating IT resources is crucial for attaining strategic objectives and minimizing IT-related hazards. Nevertheless, there needs to be more comprehension regarding the current status of transparency in IT governance among Indonesian organizations. This study aims to examine the present condition of IT governance disclosure and analyze how the level of IT usage and ownership structure influence the transparency of IT governance in Indonesia. The data collection process will comprise conducting content research on the 2021 annual reports of different organizations using the qualitative analysis approach. This method will investigate high-tier listed corporations, non-listed companies, and low-tier non-listed companies. The study's discoveries will offer significant perspectives for policymakers, managers, and academics, aiding businesses in formulating effective strategies to enhance transparency and IT governance practices. Consequently, this will result in improved organizational performance. 
Determining Factors Influencing Generation Z's Intention to Purchase Green Cosmetics Sri Wulan Sari Adi Pandur Hasesda; Edy Yulianto; Agung Nugroho Luthfi Imam Fahrudi
Profit: Jurnal Adminsitrasi Bisnis Vol. 18 No. 1 (2024): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2024.018.01.1

Abstract

Even though Indonesia is the largest cosmetic market growth country in Southeast Asia and is expected to continue to top that position for the next 10-15 years, however the awareness of green cosmetics still relatively low. By making Generation Z who are known to be more concerned about environmental issues and their contribution the national economics as respondents in this study, this study seeks to explain the factors that influence green purchase intention of green cosmetics in Indonesia. This study proposes a substitution of Subjective Norms in the Theory of Planned Behavior (TPB) with Personal Norms, which derived from the Norm Activation Model (NAM). This study introduces  new integrated model TPB and NAM. This study deploys Green Purchase Attitude, Perceived Behavioral Control, as well Personal Norms predictors of Green Purchase Intention for The Body Shop products. Quantitative research approach and purposive sampling method were implemented to collect primary data using questionnaires to 165 consumers of The Body Shop of Indonesia. The results of the study show that Personal Norms and Perceived Behavioral Control are proven to significantly influence Green Purchase Intention. Meanwhile, Green Purchase Attitude has no significant influence on Green Purchase Intention for The Body Shop products in Indonesia.
Pelatihan Peningkatan Kualitas Kopi untuk Mencapai Keunggulan Kompetitif di Desa Babadan, Kecamatan Ngajum, Kabupaten Malang Meirezaldi, Onni; Sulasmiyati, Sri; Fahrudi, Agung Nugroho Lutfi Imam; Nuzula, Nila Firdausi
Journal of Applied Community Engagement Vol 2 No 1 (2022): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.627 KB) | DOI: 10.52158/jace.v2i1.318

Abstract

Coffee has transformed into a lifestyle for their lovers, and they can sip it anytime when they want. Coffee connoisseurs are hunting for local coffee. They are no longer looking for well-known brands that have been present for a long time. This situation opens up an opportunity for the local coffee industry to evolve. Located on the slopes of Mount Kawi, the Babadan village area settles the proper location to carry out this strategy. The agroforestry system combines the production of pinewood plants and coffee plants. Improving the quality of coffee plants is an ongoing effort to improve the quality or quality of coffee bean products. Increasing the advantages of coffee beans can be done through several approaches: intensification of coffee plants, rehabilitation of coffee plants, and rejuvenation of coffee plants. The output of this approach is expected to increase the income potential of local coffee farmers. Through this community service activity, training and assistance to local farmers to improve farmers' knowledge and skills about good and correct coffee plant care.
OPTIMALISASI POTENSI EKOSISTEM MANGROVE UNTUK PENGEMBANGAN WISATA BERKELANJUTAN DI DESA PATUGURAN Onni Meirezaldi; Saparila Worokinasih; Agung Nugroho Luthfi Imam Fahrudi; Rizki Prafitri; Avikamalia Trisnawati; Rafi Bintang Saputra; Restu Hilal Maulana; Angelina Palloan Primawardani; Shafira Indie Diva Hartono; Muhammad Yasir Mumtaz; Qoyyima Zulqarnaen; Hidayatulah Fikri Indra Aulia; Aurellia Prasetiya; Jenny Moh Sui Chien
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37296

Abstract

Ekosistem mangrove di kawasan pesisir memiliki peran penting baik secara ekologis maupun ekonomis, namun sangat rentan terhadap kerusakan akibat aktivitas manusia. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memulihkan ekosistem mangrove di Desa Patuguran, Kecamatan Rejoso, Kabupaten Pasuruan, melalui penanaman mangrove dan pendampingan dalam pembuatan Desain Master Plan untuk pengembangan wisata mangrove. Penanaman mangrove dilakukan untuk mengatasi permasalahan lingkungan, seperti abrasi dan penurunan kualitas air, dengan harapan memperkuat fungsi ekologis kawasan pesisir. Sementara itu, pembuatan Desain Master Plan bertujuan untuk memastikan pengembangan kawasan wisata dilakukan secara terarah dan berkelanjutan, selaras dengan tujuan pembangunan berkelanjutan. Hasil kegiatan menunjukkan bahwa keterlibatan masyarakat lokal dalam penanaman mangrove dan pembuatan master plan sangat krusial untuk keberhasilan jangka panjang. Saran yang diberikan meliputi pentingnya perawatan lanjutan, pencarian sumber pendanaan, penerapan teknologi ramah lingkungan, serta pemantauan dan evaluasi yang rutin. Kesimpulan ini menegaskan pentingnya pendekatan terintegrasi dalam pengelolaan dan pengembangan ekosistem mangrove yang berkelanjutan untuk meningkatkan kesejahteraan masyarakat dan menjaga kelestarian lingkungan.
Co-Authors Ahmad, David Alfina Auliyaul Chusna Almoazer Abdelrahman Andrean Nathaniel Angelina Palloan Primawardani Anni Rahimah Aurellia Prasetiya Avikamalia Trisnawati Edy Yulianto Hidayatulah Fikri Indra Aulia Irfan Isa Mahendra Jenny Moh Sui Chien Kadek Dwi Premana Kartika P Kumalasari Kharissima Ndaru Amallia Muhammad Yasir Mumtaz Nila Firdausi Nuzula Nurlita S Alfandia Onni Meirezaldi Qoyyima Zulqarnaen Rafi Bintang Saputra Restu Hilal Maulana Rizki Prafitri Saparila Worokinasih Shafira Indie Diva Hartono Sri Sulasmiyati Sri Wulan Sari Adi Pandur Hasesda Wahyuningtiyas, Nanik Yuni Maria Parsaulian Simbolon