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All Journal International Journal of Business Studies Amnesty: Jurnal Riset Perpajakan Jurnal Bina Akuntansi Jurnal Dehasen Untuk Negeri Jurnal Manajemen Bisnis dan Organisasi JUAN: Jurnal Pengabdian Nusantara
Prihandoko, Nugroho Dwi
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Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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PENERAPAN SPECIAL INVESTMENT (MUDHARABAH MUQAYYADAH) PADA PT BANK SULSELBAR SYARIAH CABANG MAKASSAR Nurhani; Prihandoko, Nugroho Dwi
Jurnal Manajemen Bisnis Dan Organisasi Vol 2 No 1 (2023): Jurnal Manajemen Bisnis Dan Organisasi (JMBO)
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jmbo.v2i1.133

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan memberikan gambaran penerapan pembiayaan Mudharabah Muqayyadah (Special Investment). Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa PT Bank Sulselbar Syariah menerapkan produk pembiayaan dengan mudharabah muqayyadah pada neraca dimana pelaporan dilakukan secara berimbang. Contoh pembiayaan yang diterapkan adalah pembiayaan yang diberikan kepada koperasi yang sumber dananya diperoleh dari Departemen Koperasi. Praktek penyaluran dana dalam pembiayaan ini memberikan batasan kepada pengelola dana, misalnya obyek investasi berupa kerjasama pembiayaan bagi anggota (PKPA). Praktik penyaluran dana Mudharabah Muqayyadah di Bank Sulselbar Syariah dilakukan sesuai dengan batasan atau kendala umum yang dimiliki oleh pemilik dana atau Departemen Koperasi. Selanjutnya, kendala yang lebih spesifik ditambahkan oleh pihak bank secara sepihak dalam penerapannya. PT Bank Sulselbar Syariah menambahkan beberapa kendala dalam pengalokasian pembiayaan kepada pengelola dana untuk memastikan dana disalurkan kepada penerima pinjaman yang tepat.
DAMPAK PEMERIKSAAN PAJAK DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK HIBURAN DENGAN FAKTOR SPIRITUAL SEBAGAI PEMODERASI: STUDI PADA PT. XYZ Rahmanda, Gita Astyka; Prihandoko, Nugroho Dwi; Amalia, Salsabila Dewi
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.656

Abstract

Penelitian ini mengkaji pengaruh pemeriksaan pajak. pemahaman terhadap peraturan perpajakan, dan faktor spiritualitas terhadap kepatuhan wajib pajak badan terhadap Pajak Hiburan Daerah (PHD) analisis pada PT XYZ. Data dikumpulkan melalui studi literatur dan analisis dokumen kebijakan perpajakan serta praktik kepatuhan pajak di tingkat daerah Hasil penelitian menunjukkan bahwa Pemeriksaan pajak, pemahaman peraturan perpajakan, dan faktor spiritualitas memainkan peran krusial dalam meningkatkan kepatuhan wajib pajak terhadap pajak hiburan daerah di Indonesia. Studi ini menunjukkan bahwa pemeriksaan pajak yang terintegrasi tidak hanya berfungsi untuk menegakkan hukum, tetapi juga sebagai instrumen efektif dalam meningkatkan kesadaran masyarakat akan pentingnya ketaatan pajak sebagai kontribusi terhadap pembangunan dan kesejahteraan bersama. Analisis terhadap data PT XYZ menunjukkan tren positif dalam pembayaran pajak, namun fluktuasi signifikan menunjukkan tantangan dalam menjaga konsistensi kepatuhan. Faktor spiritualitas, seperti kejujuran dan tanggung jawab, juga mempengaruhi motivasi wajib pajak untuk mematuhi kewajiban mereka. Dengan pengawasan yang berkelanjutan dan pemahaman yang mendalam terhadap peraturan perpajakan, diharapkan kepatuhan pajak dapat ditingkatkan, mendukung pembangunan lokal yang berkelanjutan dan mencerminkan komitmen untuk lingkungan bisnis yang adil dan beretika.
Factors Affecting MSMEs in Using QRIS and Electronic Data Capture (EDC) as a Cashless Payment Method: Evidence from Sorong City, Southwest Papua Hidayah, Nurul; Ridwan, Akmal; Prihandoko, Nugroho Dwi; Nurhani, Nurhani
International Journal of Business Studies Vol 7 No 3 (2023): International Journal of Business Studies
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/ijbs.v7i3.309

Abstract

Rapid progress has been made in the development of cashless payment systems. As can be seen from the positive level of public acceptance of this payment method development standard, moreover this trend has become necessary for rural communities. QRIS and debit card payment via EDC are the non-cash methods that MSMEs players in Sorong city utilize the most frequently. Sorong city is quite developed province of Southwest Papua Indonesia, which is well regarded as a commercial and industrial hub. According to reports as of January 2022, the use of QRIS by merchants in the Sorong city itself has not met the target set by Bank Indonesia. This research aims to examine the variables that affect MSMEs players decision to use QRIS and EDC for cashless transactions. In this quantitative research, the variables predictor used are the extended Technology Acceptance Model (TAM) by Davis, with are perceived risk as X1, perceived ease of use as X2, and perceived usefulness as X3. Convenience sampling was the sampling technique utilized, with questionnaires distributed to the 60 MSMEs players throughout Sorong city. Multiple linear regression analysis is used to determine the significance relationship between predictor variables and response variable. The findings demonstrate that there is significant relationship between perceived ease of use and perceived usefulness on the decision of MSMEs players to use QRIS and EDC for cashless payments in their businesses, while the usage decision not significantly affected by the variable of perceived risk. The research's empirical evidences are expected to increase local business literacy and provide a reference for the government and policymakers who make rules about cashless payment systems.
Modernization System Taxation in the Midst of the Digital Economy Wave : A Study Literature Prihandoko, Nugroho Dwi; Rahmanda, Gita Astyka
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16558

Abstract

The growth of the digital economy in Indonesia, driven by technological developments and widespread internet access, has changed the transaction landscape from traditional to digital methods. In 2016, the value of online transactions reached IDR 75 trillion and is expected to increase to IDR 144 trillion in the next few years, with the e-commerce sector growing rapidly and expected to reach IDR 600 trillion in 2024. This change has given rise to new challenges in the taxation system, especially in addressing cross-border taxes and tax complexity on digital platforms. This article uses a literature review approach to evaluate the evolution of the tax collection system from traditional methods to a digital system. This study identifies that the paper-based taxation system, with manual processes and prone to errors, has been replaced by increased efficiency and transparency of digital technology. The implementation of e-filing and e-payment systems, as well as advanced technologies such as big data, artificial intelligence (AI), and blockchain, have improved tax administration. These technologies facilitate more data collection and analysis, improve detection of non-compliance, and provide a secure system for digital transactions. However, this evolution also brings challenges such as cross-border taxes and complex digital transaction management. The definition of permanent establishment (PE) should be expanded to include digital entities, and new taxes such as equalization levies are needed to address cross-border tax issues. Responsive and innovative tax reforms are essential to address these challenges and ensure sustainable income taxation in the digital age. International collaboration and global harmonization of tax policies are key to addressing tax issues arising from the digital economy.
PELATIHAN PEMBUATAN BATA PLASTIK SEBAGAI BAGIAN DARI PENGURANGAN LIMBAH PLASTIK DAN PENINGKATAN EKONOMI PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH SORONG Jamil, Ahmad; Wijiastuti, Retno Dewi; Zain, Evi Mufrihah; Arfandi, Arfandi; Nurhani, Nurhani; Prihandoko, Nugroho Dwi
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 1 (2025): Januari 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i1.96

Abstract

Pelatihan pembuatan bata plastik di Kota Sorong dilaksanakan sebagai langkah strategis untuk mengatasi permasalahan sampah plastik yang semakin meningkat serta mendukung pembangunan berkelanjutan. Program ini bertujuan untuk meningkatkan kesadaran terhadap pentingnya pengelolaan limbah plastik sekaligus memperkenalkan model sederhana dan ramah lingkungan dalam pengolahan sampah menjadi produk bernilai ekonomis. Pelatihan ini melibatkan mahasiswa sebagai agen perubahan dalam masyarakat. Metode yang digunakan adalah sosialisasi kepada mahasiswa, pelatihan pembuatan bata plastik serta evaluasi terhadap hasil pelaksanaan. Hasil dari pelatihan menunjukan bahwa terdapat peningkatan keterampilan peserta dalam memproduksi bata plastik yang berkualitas serta potensi pengurangan volume sampah di Kota Sorong karena adanya pemanfaatan atas limbah plastik yang dihasilkan. Kesimpulan, Pelatihan pembuatan bata plastik di Universitas Muhammadiyah Sorong berhasil memberikan solusi inovatif dalam pengelolaan limbah plastik sekaligus meningkatkan potensi ekonomi di Kota Sorong. Kegiatan ini tidak hanya memperkuat kesadaran lingkungan, tetapi juga membekali mahasiswa dengan keterampilan yang relevan untuk menciptakan peluang usaha.
Pendampingan Pelaporan SPT Tahunan Dengan Menggunakan Aplikasi E-Filling Melalui Program Relawan Pajak Waly, Nur Aeni; Bintari, Wisang Candra; Wangsi, Mitta Muthia; Lestari, Bekti Wiji; Wijiastuti, Retno Dewi; Andjar, Febri Jein; Jamil, Ahmad; Prihandoko, Nugroho Dwi; Sari, Rosita Firda
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8794

Abstract

The problem of plastic waste in urban areas such as Jakarta continues to increase along with Taxation is a vital primary source of state revenue essential for national development. To support the improvement of taxpayer compliance, the Indonesian government has implemented a self-assessment system and utilized e-Filing technology for the Annual Tax Return reporting. However, the level of public literacy and understanding of taxation and the use of e-Filing remains low. This article discusses the implementation of the 2024 Tax Volunteer Program involving students from Muhammadiyah University of Sorong as assistants in the Annual Tax Return reporting at KPP Pratama Sorong. The methods employed include intensive preparation, training, and direct assistance to taxpayers. The results indicate that the assistance provided by tax volunteers effectively enhances taxpayers’ understanding and compliance, as well as facilitates the SPT reporting process through e-Filing. Challenges such as limited infrastructure and tax literacy are still encountered; however, overall, this program contributes positively to fostering a culture of tax reporting within the community.
Co-Authors Akmal Ridwan Amalia, Salsabila Dewi Andjar, Febri Jein Arfandi Arfandi, Arfandi Bekti Wiji Lestari Evi Mufrihah Zain Jamil, Ahmad Nur Aeni Waly Nurhani Nurhani Nurhani Nurul Hidayah Rahmanda, Gita Astyka Sari, Rosita Firda Wangsi, Mitta Muthia Wijiastuti, Retno Dewi Wisang Candra Bintari