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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Indonesia Sejahtera International Journal of Economics and Management Sciences Jurnal Ilmiah Manajemen Dan Kewirausahaan
Aditya Santoso
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pelatihan Pembuatan Minyak Daun Bawang Untuk Ibu-Ibu Rumah Tangga desa Sumbung Kecamatan Cepogo Kabupaten Boyolali Nur Fadila; Ari Wahyono; Amy Wulandari; Sumiyati Sumiyati; Lutvia Tribuwana; Tri Widianto; Suhendra Suhendra; Putri Nawang Asri; Diva Amelia Merryana Putri; David Kadar Saputro; Aditya Santoso; Joko Warsito
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 2 No. 4 (2023): Desember : Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v2i4.746

Abstract

Boyolali is one of the districts in Central Java which is geographically located on two mountainous plains which are rich in natural potential. Cepogo subdistrict is part of Boyolali district which makes agriculture one of the main economic activities. As an effort to explore the economic potential hidden in leeks in Sumbung village, located in Cepogo sub-district, Boyolali Regency, training was held on making leek oil. Leek oil can be a high-value product with broad market potential. Leeks are used in cooking and have benefits for lowering cholesterol levels. The aim of this training is to improve the skills and knowledge of the Sumbung Village community in the leek oil production process and to initiate the development of new MSMEs in Sumbung Village. It is hoped that this training can help the community to utilize leeks more effectively and develop micro-enterprises at the household level.
Pelatihan Fermentasi Daun Kering sebagai Alternatif Pakan Ternak di Desa Sumbung Kecamatan Cepogo Kabupaten Boyolali Nur Fadila; Ari Wahyono; Amy Wulandari; Sumiyati Sumiyati; Lutvia Tribuwana; Tri Widianto; Suhendra Suhendra; Putri Nawang Asri; Diva Amelia Merryana Putri; David Kadar Saputro; Aditya Santoso; Joko Warsito
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 4 No. 3 (2025): September: Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v4i3.759

Abstract

Boyolali is known as a milk-producing city, which makes animal husbandry one of the biggest options for economic activity. Limited forage resources are one of the problems faced by breeders. This activity aims to provide fermentation training using dry leaves as an alternative animal feed. The method used is to collect dry leaves from local resources in Sumbung Village, followed by training on the fermentation process using probiotic bacteria, which has been proven to be effective in increasing the nutritional value of feed. Fermented dry leaves have an aroma and taste that livestock like, thereby increasing feed consumption. Utilizing fermented dried leaves as animal feed can be a sustainable solution for overcoming limited food sources in Sumbung Village. Apart from providing a higher-quality alternative feed, this research can also support efforts to manage dry leaf waste and encourage environmental sustainability.
The Future of Big Data and Artificial Intelligence in Talent Management Practices: A Literature Review Aditya Santoso; Suryono Efendi; Andini Nurwulandari
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.132

Abstract

Currently, the business sector has entered a digital transformation stage involving Big Data (BD) and Artificial Intelligence (AI). At this stage the institution must change the way it operates its business, even to a philosophical point. This paper attempts to predict the direction of these changes through literature studies. The purpose of this paper is to provide a broad view regarding the application of BD and AI in Talent Management (MT) practice. From this study it was found that the use of AI and BD in the MT process (recruiting, developing, retaining and deploying talent) has obstacles inculde: 1) availability of expert human resources, 2) data security and 3) psychological barriers of top management and employees. Some of the strategic recommendations found include: 1) Building HR expertise and adaptation, 2) Legal readiness, 3) Managerial strategy and 4) Reducing AI bias to increase the fairness of AI decisions.
Pengaruh Pemahaman Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM di Bandung Dedeh Faridah; Sopian, Sopian; Aditya Santoso
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2558

Abstract

One of the main sources of state funding for government and national development is tax revenue. About 61% of the national GDP comes from MSMEs. The fact that the percentage of formal compliance of MSME taxpayers is still below 65% indicates that there are still problems in implementing tax policies. The purpose of this study was to determine the effect of tax understanding and tax sanctions on MSME taxpayer compliance. This study uses quantitative research with data collection techniques using questionnaires and Likert scales. The population in this study were MSME taxpayers in Bandung Regency, with sampling using the slovin formula, so that the sample obtained was 100 MSME taxpayers. The data analysis technique used is multiple linear regression with the SPSS version 25 program. The results showed that tax understanding and tax sanctions have a positive influence on taxpayer compliance both partially and simultaneously.
Pengaruh Pengetahuan Pajak dan Keadilan Pajak terhadap Kepatuhan Wajib Pajak UMKM di Perum Mega Regency Kabupaten Bekasi Sri Wahyuni; Sopian Sopian; Aditya Santoso
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.4686

Abstract

Tax compliance of Micro, Small and Medium Enterprises (MSMEs) is a critical factor in optimizing state tax revenues. This study aims to analyze the effect of tax knowledge and tax fairness on MSME taxpayer compliance. The research methodology uses a quantitative approach with multiple regression analysis techniques. The research data were obtained through a survey of 76 MSME taxpayer respondents. Hypothesis testing was carried out using the T-test for partial hypotheses and the F-test for simultaneous hypotheses. The practical implications of this study are the need for intensification of tax education programs and improvement of the tax fairness system by the government. This study provides theoretical contributions to the development of tax compliance theory, especially in the context of MSMEs in Indonesia. The limitations of the study lie in the limited geographical scope, so further research is recommended to expand the scope of the area and explore other moderating variables.
Co-Authors Amy Wulandari ANDINI NURWULANDARI Ari Wahyono David Kadar Saputro Dedeh Faridah Diva Amelia Merryana Putri Efendi, Suryono Joko Warsito Lutvia Tribuwana Nur Fadila Putri Nawang Asri Sopian sopian Sri Wahyuni Suhendra Suhendra Sumiyati Sumiyati Tri Widianto