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All Journal Bisman (Bisnis dan Manajemen): The Journal of Business and Management Sewagati: Jurnal Pengabdian Masyarakat Indonesia ABDIMAS NUSANTARA
Bahril Ilmiddaviq, Muhammad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Bibliometrik Tax Avoidance Ainiyah, Nur; Bahril Ilmiddaviq, Muhammad; Setiono, Hari
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 7 No. 2 (2024): Juli 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v7i2.3383

Abstract

The enormous benefits of taxes for the country and the tendency of taxpayers to engage in tax avoidance and even tax evasion has attracted researchers to explore and reveal important information related to taxes such as understanding taxpayer behavior, efforts to form effective tax policies as well as transparency and accountability. financial reports related to taxes. Its challenging for researchers who’ll research tax avoidance because there are still obstacles, mainly related to legal gaps, data limitations and the global dimension. This research aims to provide analysis related to tax avoidance research for the 2019-2024 using VOS Viewer software. This study conducting a systematic literature review, using a bibliometric analysis. The results show that the research trend with the Tax Avoidance theme has decreased from 2019 to 2024 due to research turning to issues related to the Covid-19 pandemic, the emergence of tax harmonization regulations and the government's efforts to reduce tax avoidance practices and access to sensitive data. and difficult to obtain. The relationships that occur are divided into 5 clusters. The first cluster include 6 items, the second 3 items, the third 2 items, the fourth 2 items, and the fifth only 1 item. Tax avoidance has brightness and at the same time has large dots in its high visualization, while the other 13 items have faded colors and at the same time have small dots in their visualization. Thus, there have been many studies using tax avoidance items in their research and the other items are still rare, this condition made opportunities to conduct research on the theme of tax avoidance by combining other variables/items that are already visible in the visualization or hasn`t visible yet.
Pendampingan Peningkatan Kinerja Karyawan dan Pemahaman Analisis Resiko pada UD. Mekar Mojokerto Kasnowo, Kasnowo; Armin, Rini; Setiono, Hari; Bahril Ilmiddaviq, Muhammad
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2025): Juni : SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i2.2317

Abstract

UD. Mekar is a snack producer known for its popular brand “2Koki Ikan Tengiri,” renowned for its high-quality and savory mackerel fish crackers. Although operating as a home-based industry, UD. Mekar holds significant potential to reach broader markets. This community service initiative involved lectures, discussions, and Q&A sessions focusing on two crucial aspects: employee performance improvement and business risk analysis. The results indicate that employees demonstrate a high level of enthusiasm toward becoming professional workers, despite being in the home industry sector. However, their understanding of business risk remains limited to technical aspects, highlighting the need for broader risk awareness, including operational, financial, and marketing risks. This activity serves as an initial step toward formulating strategies for enhancing employee performance, implementing risk mitigation, and planning for continuous training. The strategic approach is expected to strengthen UD. Mekar's competitiveness and support the national market expansion of its products.
Penguatan Tata Kelola Keuangan melalui Pelatihan Sistem Pembukuan dan Analisis Laporan Keuangan bagi Pengurus KD/KMP (Koperasi Desa/Kelurahan Merah Putih) Wilayah Mojokerto Setiono, Hari; Ainiyah, Nur; Bahril Ilmiddaviq, Muhammad
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/abdimasnusantara.v7i2.4568

Abstract

Peluncuran Koperasi Desa/Kelurahan Merah Putih (KD/KMP) secara nasional oleh Presiden Republik Indonesia pada 21 Juli 2025 menandai komitmen pemerintah dalam memperkuat ekonomi kerakyatan berbasis koperasi di tingkat desa dan kelurahan. Namun, implementasi program tersebut di tingkat lokal masih menghadapi berbagai kendala, khususnya pada aspek pengelolaan keuangan koperasi. Di wilayah Mojokerto, pengurus koperasi masih mengalami keterbatasan pemahaman dan keterampilan dalam pembukuan dasar, pembukuan koperasi, serta analisis laporan keuangan, yang berdampak pada rendahnya akuntabilitas dan transparansi pengelolaan koperasi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pengurus KD/KMP melalui pelatihan terstruktur mengenai pembukuan dasar, pembukuan koperasi, dan analisis laporan keuangan. Metode pelaksanaan meliputi ceramah, praktik langsung, diskusi, dan pendampingan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan pengurus dalam mencatat transaksi, menyusun laporan keuangan, serta menganalisis kinerja keuangan koperasi. Kegiatan ini diharapkan mampu mendukung terwujudnya tata kelola keuangan KD/KMP yang akuntabel dan berkelanjutan di wilayah Mojokerto.
Ethical Climate and Moral Intensity in Organizational Management: A Systematic Literature Review on Accountants’ Behavioral Responses Ainiyah, Nur; Setiono, Hari; Bahril Ilmiddaviq, Muhammad
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 3 (2025): November 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i3.4569

Abstract

Ethical issues in accounting practice continue to raise concerns about professional judgment and integrity, underscoring the importance of understanding the behavioral determinants of ethical decision-making. This study aims to synthesize prior empirical Research examining the role of ethical climate and moral intensity in shaping accountants' behavioral responses. Using a systematic literature review approach guided by the PRISMA 2020 framework, this study analyzes 20 peer-reviewed empirical articles published between 2020 and 2025. The review is complemented by bibliometric mapping using VOSviewer to identify dominant themes and Research gaps. The findings indicate that ethical climate is a key organizational-level determinant of ethical judgment, ethical intention, and whistleblowing behavior, particularly in caring, rules, and law-and-code climates. Moral intensity emerges as a critical issue-specific factor that shapes ethical awareness and moderates the effect of ethical climate, especially through the magnitude of consequences and social consensus. However, the literature remains dominated by cross-sectional designs and intention-based outcomes, with limited attention to actual ethical behavior. This study contributes an integrative perspective that links organizational ethical context with moral cognition and underscores the need for future Research employing behavioral measures, multilevel designs, and cross-cultural approaches to strengthen the understanding of ethical decision-making in accounting practice in Organizational Management.
Co-Authors Hari Setiono, Hari kasnowo, kasnowo Nur Ainiyah Rini Armin