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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Dharma Bhakti Ekuitas International Journal of Research in Community Services Journal of Accounting and Finance Management (JAFM) Jurnal Indonesia Sosial Teknologi JUAN: Jurnal Pengabdian Nusantara
Sastradipraja, Usman
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PEMANFAATAN POTENSI DESA WISATA DAN PENGEMBANGAN PRODUK LOKAL DALAM UPAYA MENINGKATKAN EKONOMI DESA PADA DESA CIHANJAWAR KABUPATEN PURWAKARTA Putra, Vicky Dzaky Cahaya; Sastradipraja, Usman; Larasati, Anissa Yuniar; Hartika, Wiwi; Binekas, Bani; Nidyanti, Adelia
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.i1.82

Abstract

Kegiatan kemitraan masyarakat ini bermanfaat untuk meningkatkan pendapatan Home Industry Gula Aren Dusun Pasir Banteng Desa Cihanjawar melalui desa wisata dan produk lokal desa yang telah dikembangkan oleh masyarakat desa bersama dengan tim pengabdian masyarakat. Dengan harapan dengan diadakannya pengabdian masyarakat ini pengembangan Desa Wisata yang dilakukan pada Desa Cihanjawar tidak hanya bermanfaat bagi pemanfaatan wisata saja, namun juga dapat dijadikan sebagai solusi bagi pemulihan ekonomi, pelestarian budaya desa, dan pelestarian lingkungan hidup Hasil kegiatan pengabdian kepada masyarakat adalah dengan  mengadakan pelatihan serta pendampingan pada para pemilik UMKM Desa. Sehingga dengan diadakannya kegiatan tersebut maka target luaran kegiatan ini dapat terpenuhi. Diantaranya adalah berupa hasil output kemasan pengembangan produk, alat penunjang kelestarian lingkungan, materi pelatihan mengenai konsep pemanfaatan desa wisata, dan perpajakan.
Analysis of Factors Affecting Local Government Financial Performance Budi, Raden Budi Hendaris; Sastradipraja, Usman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3596

Abstract

The financial performance of local governments (LG) in implementing regional autonomy has a central role. However, the phenomenon is that only some local governments have this financial capability. Therefore, this study examines what factors can affect financial performance. This study empirically analyzed the effect of capital expenditure, local government size, legislative size, local revenue, and audit opinion on the financial performance of local governments in districts and cities in West Java. The method used uses quantitative methods. The research data used financial reports of Regency and City Regional Governments in West Java for the period 2015 - 2022 using Purposive Sampling. A total of 216 data were analyzed using Multiple Linear Regression. The steps in this study begin with a review of literature and regulations, data collection, data tabulation, data analysis, and then reporting and publication of research results. The results showed that the size of local government, local revenue, and audit opinion had a positive effect on financial performance, while capital expenditure and legislative size did not affect financial performance. Based on the results of this study, the implication is that district and city governments in West Java must increase the size of local governments, local revenue, and audit opinion to improve their regions' financial performance. Keywords: Performance, capital expenditure, local government size, PAD, legislative size, audit opinion.
Sosialisasi Pelaksanaan Kewajiban Perpajakan Sebagai Upaya Membangun Negeri Melalui Kesadaran Membayar Pajak UMKM Kota Cimahi Larasati, Anissa Yuniar; Hartika, Wiwi; Binekas, Bani; Sastradipraja, Usman; Purwanto, Purwanto
Jurnal Dharma Bhakti Ekuitas Vol. 9 No. 2 (2025): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v9i2.897

Abstract

Community service is one of the essential pillars in the development of Micro, Small, and Medium Enterprises (UMKM) in Indonesia. This community service activity is organized with the primary aim of enhancing compliance and awareness among UMKM in fulfilling their tax obligations. UMKM play a strategic role in Indonesia's economy; however, many UMKM operators lack an understanding of taxation aspects, resulting in low tax compliance rates. This activity was conducted through outreach, training, and interactive discussions with several UMKM in the Cipageran, Cimahi. The material presented included the socialization of tax regulations for UMKM, assistance in obtaining Taxpayer Identification Numbers (NPWP) for individuals, and explanations regarding the facilities under Government Regulation No. 55 of 2022. Additionally, participants were provided with information about tax incentives available to UMKM. The results of this activity indicate an increase in knowledge and awareness among UMKM operators regarding their tax obligations, as well as motivation to comply more diligently with applicable tax regulations. In this community service initiative, sampling opportunities were taken using a probability method that provides equal chances for every component of the population. The sampling technique employed for this community service program was area sampling (cluster sampling), based on the region where the community service program was conducted. This initiative involved 19 UMKM located in the Cipageran, Cimahi. The results of this community service initiative conclude that there has been a significant improvement in the understanding of relevant tax regulations for Micro, Small, and Medium Enterprises (UMKM) in Cipageran Subdistrict, Cimahi City. It is hoped that this activity can contribute to improving tax compliance among UMKM and strengthening the local economy. Keywords: Government Regulation No. 55 of 2022, MSME’s, NPWP. Abstrak Pengabdian kepada masyarakat merupakan salah satu pilar penting dalam pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Kegiatan pengabdian kepada masyarakat ini terselenggarakan dengan tujuan utama mampu meningkatkan kepatuhan dan kesadaran UMKM dalam memenuhi kewajiban perpajakan. UMKM memiliki peran strategis dalam perekonomian Indonesia, namun masih banyak pelaku UMKM yang kurang memahami aspek perpajakan, yang mengakibatkan rendahnya tingkat kepatuhan pajak. Kegiatan ini dilaksanakan melalui penyuluhan, pelatihan, dan diskusi terstruktur dengan beberapa UMKM di daerah Cipageran, Cimahi. Materi yang disampaikan sosialisasi peraturan perpajakan bagi UMKM, pendampingan pembuatan NPWP bagi orang pribadi dan penjelasan terkait fasilitas Peraturan Pemerintah No. 55 tahun 2022. Selain itu, peserta juga diberikan informasi tentang insentif pajak yang dapat diperoleh UMKM. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan dan kesadaran pelaku UMKM tentang kewajiban perpajakan serta motivasi untuk lebih patuh terhadap ketentuan perpajakan yang berlaku. Dalam pengabdian masyarakat ini, peluang pengambilan sampel menggunakan metode probability yang memberikan peluang yang sama kepada setiap komponen populasi. Selanjutnya penetapan Teknik sampling pada program pengabdian masyarakat ini menggunakan sampling area (cluster), sehingga penetapannya menurut daerah tempat dilakukannya program pengabdian masyarakat. Pada pengabdian masyarakat ini dikuti oleh 19 UMKM yang berada pada kelurahan Cipageran Kota Cimahi. Hasil dari pengabdian Masyarakat ini, disimpulkan bahwa adanya peningkatan pemahaman yang cukup signifikan terhadap peraturan perpajakan yang relevan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Cipageran, Kota Cimahi. Diharapkan, kegiatan ini dapat berkontribusi pada peningkatan kepatuhan pajak UMKM serta penguatan ekonomi lokal.
The Influence of Green Investment and Media Exposure on Carbon Emission Disclosure (Case Study on Oil, Gas and Coal Energy Subsector Companies Listed on the Indonesia Stock Exchange in 2021-2023) Citra, Yulia; Sastradipraja, Usman
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1443

Abstract

Climate change is an increasingly urgent environmental issue, driven by global warming due to rising carbon emissions and greenhouse gases. This study aims to explore the impact of green investment and media exposure on carbon emissions disclosure by companies. This research uses a quantitative approach that relies on data collection through literature review and documentation. The focus of the study is on companies in the oil, gas, and coal subsector listed on the Indonesia Stock Exchange during the period of 2021-2023. A purposive sampling method was used, involving 28 companies over a period of 3 years, resulting in 84 observation data points. Data analysis was conducted using classical assumption tests, multiple linear regression, autocorrelation tests, coefficient of determination, t-tests, and f-tests, processed with IBM SPSS version 25. The findings reveal that green investment does not have a significant effect on carbon emissions disclosure. In contrast, media exposure has a negative impact, where greater media attention to the issue correlates with a lower tendency for companies to disclose carbon emissions transparently. These findings emphasize the need for policies that support transparency in carbon emissions disclosure, as well as more effective communication strategies to encourage companies to be more transparent about their carbon emissions.
PENGARUH PENDAPATAN PERKAPITA, PERTUMBUHAN EKONOMI DAN TARIF PAJAK TERHADAP TAX RATIO NEGARA ASEAN 2015-2021 Annisa Shela Septiani; Sastradipraja, Usman
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study to analyze the effect of Percapita Income, Economic Growth Rate and Tax Rate on Tax Rations in ASEAN countries period 2015-2021. Quantitative is the method used in this study is. The population in this study are countries that are included in the ASEAN organization period 2015-2021. In this study, purposive sampling was used as a data collection technique with a sample 42 observation from 6 countries. This study used multiple linear regression analysis as an analysis teqnique. This research concluded that simultaneously variable percapita income, economic growth rate and tax rate has no effect on tax rations. Partially, variable percapita income has no effect, economic growth rate has no effect and tax rate has no effect on tax rations.
The Influence Of Students Attending Tax Brevet Training A & B And Tax Career Selection: A Case Study Of Fe&B Accounting Students And Alumni 2014-2020 Sastradipraja, Usman; Binekas, Bani
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i12.839

Abstract

The need for professionals in taxation is increasing, but it is still less attractive to students because of the lack of student knowledge about taxation. The number of tax consultants registered with the Directorate General of Taxes is 3,231. This study was made to answer the problem of how the effect of training for students and alums majoring in accounting at the Faculty of Economics and Business Unjani regarding tax certificates A and B (certified tax technician) affects career choices in the field of taxation, how is the effect of tax certificates for students and alums majoring in Accounting at the Faculty of Economics and Business has an effect on career choice in the field of taxation and how the influence of training and brevet for students and alums majoring in accounting at the Faculty of Economics and Business on tax certificates A and B (certified tax technician) affects career choice in taxation. This study aimed to determine the effect of training and brevet for students and alums majoring in accounting at the Faculty of Economics and Business on tax brevet A and B (certified tax technician). The indicators used for brevet training are in terms of instructors, participants, materials, methods, and objectives, while for careers in taxation, they are DGT employees, tax consultants, and tax specialists. The research method used is a quantitative method and a descriptive approach method. The results showed that students participating in the Integrated Brevet A and B training had a negative and insignificant effect on career choice in taxation.
Supervision of Structured Waste Management System Based on Separate Collection Scheme as Strategy for Economic Empowerment of The Community of Melong Village, Cimahi City Dzaky CP, Vicky; Hartikayanti, Heni Nurani; Maryani, Neni; Rahmah, Nunung Aini; Sastradipraja, Usman; Larasati, Anissa Yuniar; Purwanto; Binekas, Bani; Hartika, Wiwi
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1102

Abstract

The increasing volume of waste in Cimahi City has become an environmental and socio-economic challenge that demands sustainable and community-based management. This community service project aims to strengthen environmental awareness and economic empowerment through the implementation of a Structured Waste Management Monitoring System based on the Separate Collection Scheme (SKP) and the 4R principles (Replace, Reduce, Reuse, Recycle) in RW 07, Melong Village. The program uses a participatory approach that combines field surveys, workshops, and mentoring involving local residents, academics, and government representatives. Activities began with a situation analysis and coordination with the Melong Village Government, followed by educational sessions and practical demonstrations on waste sorting, recycling, and monitoring practices. Pre-test and post-test assessments showed a significant increase in residents' understanding of waste classification, monitoring mechanisms, and sustainable waste management practices. The implementation of the SKP model successfully drove behavioral change, fostered collective responsibility, and reduced dependence on municipal waste services. Furthermore, this initiative generated socio-economic benefits by motivating residents to develop recycling-based entrepreneurship such as waste banks, composting, and creative recycled products. The research findings demonstrate that integrated environmental education and participatory monitoring can effectively drive community transformation toward sustainability. Collaboration between academics, local government, and the community has resulted in a replicable model for structured, community-based waste management that contributes to environmental protection and economic resilience. In conclusion, this program not only addresses the local waste crisis but also lays the foundation for a circular economy framework at the village level, supporting Cimahi City's vision for a clean, resilient, and sustainable urban ecosystem. Keywords: Community empowerment, separate collection scheme, waste management, circular economy, Cimahi City
Co-Authors Annisa Shela Septiani Binekas, Bani Dzaky CP, Vicky Hartika, Wiwi Heni Nurani Hartikayanti Larasati, Anissa Yuniar Maryani, Neni Nidyanti, Adelia Purwanto Purwanto Purwanto R.Budi Hendaris Rahmah, Nunung Aini Vicky Dzaky Cahaya Putra Yulia Citra, Yulia