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All Journal JURNAL ABDIKARYASAKTI Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia Advances in Environmental Innovation (ANEVA) Journal of Social Science and Humanities
Dwi Wibawa, Koerniawan
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH (UMKM) WILAYAH KOTA MADIUN Sugiharto; Amrulloh, Amri; Dwi Wibawa, Koerniawan; Tohari, Hamim; Abdullah, La Ode
Jurnal Abdikaryasakti Vol. 3 No. 2 (2023): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v3i2.17235

Abstract

Pertumbuhan ekonomi di Indonesia bisa bertumbuh kembang berasal dari dana APBN dan dari usaha kecil menengah yang dilakukan oleh masyarakat Indonesia. Sebuah data menyebutkan bahwa 90% orang di Indonesia merupakan pelaku usaha UMKM. UMKM adalah usaha produktif yang dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. Sumber lain mengatakan bahwa tanpa bantuan dari APBN kegiatan perekonomian di Indonesia bisa tumbuh ekonominya sebesar 4% dari perputaran kegiatan usaha yang dilakukan oleh masyarakat Indonesia. Melihat data tersebut alangkah signifikannya peran masyarakat terhadap pertumbuhan ekonomi di Indonesia. Mengingat pentingnya peran masyarakat dalam menopang pertumbuhan ekonomi di Indonesia, maka semua kegiatan ekonomi masyarakat harus ada bimbingan dan pelatihan, serta dilakukan tindak lanjut dalam bentuk monitoring dan evaluasi, mengingat kegiatan perekonomian yang dilakukan masyarakat masih banyak berjalan apa adanya dan belum ada perencanaan yang jelas untuk mencapai kemajuan bisnisnya. Kami selaku kaum akademis yang mempunyai keahlian dalam ilmu tertentu harus membantu masyarakat khususnya lewat kegiatan pengabdian masyarakat dalam hal meningkatkan usaha / bisnis masyarakat supaya dikelola secara profesional dan mencapai tujuan bisnis yang menunjang perekonomian Indonesia. Tujuan pengabdian masyarakat ini yaitu untuk membimbing dan melatih masyarakat usaha mikro kecil menengah wilayah Kota Madiun,  tersebut kesulitan melakukan pencatatan atau pembukuan kegiatan ekonominya.
Unpacking the role of digital trust and innovation in sustaining peer-to-peer business continuity is essential for modern business operations Amrulloh, Amri; Dwi Wibawa, Koerniawan; Sugiharto
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.216

Abstract

Purpose: The objective of this study is to examine the impact of customer sentiment, digital trust, and service innovation on business continuity. The study will examine how operational flexibility serves as a moderating variable for peer-to-peer accommodation hosts in Indonesia.Method: A quantitative approach was employed, yielding 300 valid responses from active short-term rental hosts in Bali, Yogyakarta, and Bandung. Structural equation modeling (SEM) in SmartPLS was used to examine the direct and moderating effects.Findings: There are statistically significant positive relationships between customer sentiment, digital trust, service innovation, and business continuity. Additionally, operational flexibility significantly moderates the two relationships, amplifying the effect of the driving factors.Novelty: This study incorporates digital trust and service innovation as mediators and operational flexibility as a moderator to provide a comprehensive model for understanding the sustainability of the peer-to-peer accommodation business in the post-pandemic digital era.Implications: The results have important implications for digital platform managers and policymakers regarding strengthening platform trust, stimulating innovation, and creating flexibility to ensure the long-term sustainability of peer-to-peer firms.
Application based solutions for trading companies to analyse tax corrections Dwi Wibawa, Koerniawan; Sugiharto; Septianto, Tri
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.205

Abstract

Purpose – This study analyses the implications of application-based solutions in attaining uncomplicated fiscal corrections for trading companies. It elucidates on the necessity of digitalization for tax corrections, its efficient tax re-adjustment measures and standard application models of tax compliance.Design/methodology/approach – This study analyses the implications of application-based solutions in attaining uncomplicated fiscal corrections for trading companies. It elucidates on the necessity of digitalization for tax corrections, its efficient tax re-adjustment measures and standard application models of tax compliance.Findings – The findings determine that the correction mechanisms have advanced accuracy, transparency and compliance while eliminating manual errors and curtailing administrative loads. The research outlines common challenges faced by companies in undertaking fiscal corrections and indicates areas for technology led solutions to enhance efficiency.Originality/value – This research provides the literature on financial digitalization with hands-on implications of technology integration within financial governance. These findings, therefore, offer useful insights for companies and legislators to streamline fiscal compliance with the help of application-based interventions.Research Implications – This study emphasizes the need for digital transformation in tax correction processes and indicates that organizations that adopt technology would be acknowledged showcasing enhanced efficiency and competitive advantage. Subsequent studies may broaden the focus to include a range of sectors and employ quantitative techniques to improve for generalizability.
Implementation of Digital Technology in Increasing Transparency and Accountability of Zakat and Tax Management in Madiun City Kudhori, Ahmad; Kusbandono, Hendrik; Dwi Wibawa, Koerniawan
Journal of Social Science and Humanities Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i01.73

Abstract

This study aims to determine the digital technology needed to synergize the zakat database with the tax database, to determine the advantages and disadvantages of implementing technology in managing zakat and tax, and to understand taxpayer awareness when the zakat database can be synergized with the tax database. Zakat and Tax are two different concepts, but along with the development of technology, both use digital technology in carrying out their operational activities. The research method used is a descriptive method with a qualitative approach. The stages in this study are topic selection, research design, data collection using interviews, observations, documentation, data analysis, data validation by triangulating data and the last is writing a report. The results of the study stated that with the implementation of a digital system, data collection and reporting become more efficient, accurate, and easily accessible to the public. This not only strengthens public trust in zakat and tax management institutions, but also increases taxpayer and zakat payer compliance. Although there are challenges such as data security issues, infrastructure limitations, and lack of digital skills among officers and the community, the benefits obtained from implementing this technology are much greater
Unlocking sustainable development: ASEAN ESG and economic growth implication Dwi Wibawa, Koerniawan; Sugiharto; Septianto, Tri
Advances in Environmental Innovation Vol. 1 No. 2 (2024): ANEVA-December
Publisher : Analisis Data Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aneva.v1i2.210

Abstract

Purpose – Study of the Impact of ESG and Economic Growth on the Sustainable Development Goals Index in ASEAN, The Role of Environmental and Social Governance as Moderators States the Objectives of This Study.Design/methodology/approach – Using a panel autoregressive distributed lag (ARDL) model to investigate short- and long-run relationships among the variables. The SDGI, Environmental Score (ES), Social Score (SS), Governance Score (GS), and Economic Growth (EG) data were collected from reputable international sources. A Hausman test confirms the validity of the model.Findings – The findings suggest that environmental, social, and corporate governance promote the SDG accomplishment in ASEAN countries. Economic growth does improve SDG performance but is a double-edged sword, as its impact is more positive when moderated by the quality of environmental governance. Moreover, social governance reinforces the influence of corporate governance on achieving SDGs. These results emphasize the key importance of governance and sustainable development.Originality/value – The study empirically contributes to the governance-SDG nexus in ASEAN, revealing how governance structures can improve sustainable development. The findings also contribute to the literature on the governance of sustainability and offer policy recommendations on enhancing sustainability development goal (SDG) implementation horizons.Research Implications – Governance mechanisms should be embedded in sustainability policies to complement the implementation of the SDGs, according to the study. Good environmental and social governance can enhance the contribution of economic growth to sustainable development
Co-Authors Abdullah, La Ode Amrulloh, Amri Hamim Tohari Kudhori, Ahmad Kusbandono, Hendrik Sugiharto Tri Septianto