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All Journal Bisnis Net : Jurnal Ekonomi dan Bisnis JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Nomico TENANG : Teknologi, Edukasi, dan Pengabdian Multidisiplin Nusantara Gemilang Dhana
Duryana, Duryana
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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EFEKTIVITAS SOSIALISASI PERPAJAKAN PADA PENINGKATAN KEPATUHAN WAJIB PAJAK UMKM MAKASSAR SAAT PANDEMI COVID-19 Mahputera, Mahputera; Maharajabddinul, Maharajabddinul; Puspitasari, Ayu; Darmawati, Darmawati; Duryana, Duryana
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 2 (2024): Jurnal Pabean Volume 6 No 2, Juli 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i2.577

Abstract

EFEKTIVITAS SOSIALISASI PERPAJAKAN PADA PENINGKATAN KEPATUHAN WAJIB PAJAK UMKM MAKASSAR SAAT PANDEMI COVID-19 Mahputera, Mahputera; Maharajabddinul, Maharajabddinul; Puspitasari, Ayu; Darmawati, Darmawati; Duryana, Duryana
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 2 (2024): Jurnal Pabean Volume 6 No 2, Juli 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i2.577

Abstract

STUDI KUALITATIF TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH Duryana, Duryana; Andanika, Andanika; Arfah, Dwi Astuty
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5307

Abstract

This study aims to identify and analyze the factors that influence financial management in Small and Medium Enterprises (SMEs) through a qualitative approach. The focus of this research is to understand how internal and external factors play a role in financial decision-making as well as the management of cash flow, investment, and funding sources in the SME sector. Data were collected through in-depth interviews with owners and managers of SMEs in Makassar, which is one of the cities with significant SME development in Eastern Indonesia. in Eastern Indonesia. The results show that internal factors, such as such as financial literacy, personal financial management habits, organizational structure, and adoption of financial technology, have a major influence on the effectiveness of financial management. In addition, external factors, such as access to financing, macroeconomic conditions, market competition, and government policies also have a substantial impact on the stability of financial management. Government policies also have a substantial impact on the financial stability of SMEs. SMES Based on these findings, it is recommended that financial literacy literacy as well as policy support that facilitates access to financing and use of technology to strengthen SMEs' financial management. This research provides insights for policy makers and SME owners to create more effective and adaptive financial management strategies in a dynamic business environment.
Exploring Blockchain Technology for Transparency and Efficiency in Indonesia's Financial Sector Suyanto, Suyanto; ASTUTI, INDRI; Duryana, Duryana
Nomico Vol. 1 No. 10 (2024): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/36j2sm39

Abstract

The application of blockchain technology in Indonesia's financial sector offers great potential to improve the transparency, efficiency, and security of the financial system. Blockchain allows for permanent and transparent recording of transactions, thereby reducing the risk of fraud and data manipulation, as well as increasing public trust in the financial system. The technology also has the potential to reduce international transaction costs, speed up payment processes, and reduce reliance on intermediaries, allowing financial services to become more affordable and efficient. However, Indonesia faces various challenges in implementing blockchain, including regulatory clarity that risks creating legal uncertainty, limited digital infrastructure that is evenly distributed across the region, and a lack of skilled human resources in this technology. To overcome these challenges, collaboration between governments, regulators, and the private sector is needed to create policies that support blockchain development, strengthen digital infrastructure, and improve the quality of education and training in the field of blockchain technology. The great potential of blockchain in accelerating the transformation of Indonesia's financial sector towards a more inclusive, efficient, and transparent system will be the main driver of sustainable digital economic growth.
Penguatan Kapasitas dan Optimalisasi Pengelolaan BUMDes di Desa Panaikang Kabupaten Pangkep Sultan, Sultan; Rahman, Sundari; Munsir, Mulawarman; Duryana, Duryana; Febriyanti, Ekea Multi; Fitri, Fitri; Asriani, Asriani; Citrayanti, Citrayanti; Adi; Kamarullah, Muhammad Khusnul Alief
TENANG : Teknologi, Edukasi, dan Pengabdian Multidisiplin Nusantara Gemilang Vol. 2 No. 1 (2025): Juni
Publisher : Perhimpunan Ahli Teknologi Informasi dan Komunikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71234/tenang.v2i1.53

Abstract

Penguatan kapasitas dan optimalisasi pengelolaan Badan Usaha Milik Desa (BUMDes) merupakan langkah strategis dalam meningkatkan kemandirian ekonomi desa. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelola BUMDes di Desa Panaikang, Kabupaten Pangkep, dalam aspek manajemen, administrasi keuangan, serta strategi pemasaran digital. Pelaksanaan kegiatan ini menggunakan pendekatan berbasis pelatihan, simulasi kasus, dan pendampingan teknis guna memastikan transfer pengetahuan yang efektif. Hasil evaluasi menunjukkan bahwa peserta mengalami peningkatan dalam pemahaman konsep manajerial, pengelolaan keuangan yang lebih sistematis, serta pemanfaatan strategi pemasaran berbasis teknologi. Berdasarkan hasil survei, mayoritas peserta merasa lebih percaya diri dalam menerapkan ilmu yang diperoleh untuk mengembangkan usaha desa secara lebih optimal. Dengan demikian, kegiatan ini memberikan dampak positif dalam meningkatkan daya saing serta keberlanjutan operasional BUMDes. Ke depannya, diharapkan program pendampingan dapat terus berlanjut untuk memperkuat peran BUMDes sebagai penggerak ekonomi lokal.
Accounting Standards for the Financial Industry: Addressing Challenges in Measuring Financial Instruments Duryana, Duryana; Prayana, I Kadek Wira Dharma; Yulianti, Yulianti
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/zvzy2f61

Abstract

This study aims to identify, evaluate, and synthesize literature on accounting standards for the financial industry and the challenges faced in measuring financial instruments. The method used is the Systematic Literature Review (SLR), which includes the steps of literature identification, literature selection, data extraction, and data analysis. The literature analyzed was obtained from various data sources such as Google Scholar, JSTOR, and ScienceDirect using relevant keywords. Literature selection was carried out in three stages: initial selection based on title and abstract, further selection based on full text, and quality assessment using critical appraisal tools such as CASP. The extracted data includes information about the author, year of publication, research objectives, methodology, main results, and recommendations. The results of the study indicate that although international accounting standards have provided a clear framework, challenges in implementation remain, especially related to fair value measurement and market uncertainty. The financial industry needs to adapt to market changes and existing regulations and ensure a system that can manage the complexity of data and calculations in measuring financial instruments. Technology can play an important role, but companies must also be aware of the risk of system errors and fraud in reporting. Periodic evaluation of the measurement methods used can improve the accuracy and transparency of financial reports, which are essential to maintaining stakeholder trust. This research provides useful insights for the development of better accounting standards, as well as for financial companies in facing the challenges of measuring increasingly complex financial instruments.
Co-Authors Adi Andanika, Andanika Arfah, Dwi Astuty Asriani Asriani, Asriani Ayu Puspitasari Citrayanti, Citrayanti Darmawati Darmawati Febriyanti, Ekea Multi Fitri Fitri Indri Astuti Kamarullah, Muhammad Khusnul Alief Mahputera, Mahputera Munsir, Mulawarman Prayana, I Kadek Wira Dharma Rahman, Sundari Sultan Sultan Suyanto Suyanto Yulianti Yulianti