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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal The Winners Resona : Jurnal Ilmiah Pengabdian Masyarakat Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Kajian Bisnis STIE Widya Wiwaha JEMMA | Journal of Economic, Management and Accounting To Maega: Jurnal Pengabdian Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Research in Community Services Altifani Journal: International Journal of Community Engagement International Journal of Engagement and Empowerment (IJE2) International Journal of Community Service Global Abdimas: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bangsa JPS (Jurnal Perbankan Syariah)
Umi Wahidah
Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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IMPLEMENTATION OF ING MADYA MANGUN KARSA IN SMES IN YOGYAKARTA, INDONESIA AND COMMUNITY LEARNING CENTER IN SABAH, MALAYSIA Kurniawan, Ignatius Soni; Purnamarini, Tri Ratna; Nisa, Ana Fitrotun; Wahidah, Umi; Lada, Suddin Bin
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i2.154

Abstract

This community service aims to explain the application of ing madya mangun karsa from Ki Hajar Dewantara's leadership trilogy to SMEs in Yogyakarta consisting of UMKM Pottery & Ceramic Crafts "Dwiyanto Ceramic," UMKM Azka Furniture Bantul, Rama Putra Motor Bantul, and schools in Malaysia namely the Community Learning Center (CLC). This abdimas method uses direct and indirect observation with interview techniques through the Zoom application. The concept used is that of ing madya man gun karst in overcoming ongoing problems and providing solutions to leaders and followers in achieving their vision and goals. Training seminars and workshops were held both offline and online. The results of the activities are the understanding and implementation of the ing madya mangun karsa leadership attitude in the Pottery & Ceramic Craft UMKM "Dwiyanto Ceramic," UMKM Azka Furniture Bantul, Rama Putra Motor Bantul, and the Community Learning Center (CLC).
Community Empowerment through the Application of Tut Wuri Handayani to Organizational Leaders in Indonesia and Malaysia Kurniawan, Ignasius Soni; Wahidah, Umi; Nisa, Ana Fitrotun; Purnamarini, Tri Ratna
Altifani Journal: International Journal of Community Engagement Vol 4, No 2 (2024): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v4i2.8422

Abstract

These activities aims to provide an explanation of the application of Tut Wuri Handayani to SME leaders in Yogyakarta consisting of SMEs Pottery & Ceramic Crafts "Dwiyanto Ceramic, UMKM Azka Furniture Bantul, Rama Putra Motor Bantul, and Community Learning Center (CLC) in Malaysia. Community development activity method uses direct and remote observation by utilizing the zoom application with interview techniques. The concept used is the concept of Tut Wuri Handayani to help problems in the field and solutions for leaders in achieving organizational goals. The solution used, holding webinars and training workshops offline and online. The observation results can implement the leadership attitude of Tut Wuri Handayani in the Pottery & Ceramic Craft SME "Dwiyanto Ceramic, UMKM Azka Furniture Bantul, Rama Putra Motor Bantul, and Community Learning Center (CLC).
Digital Leadership: Predicting Team Dynamics, Communication Effectiveness, and Team Performance Subiyanto, Didik; Wahidah, Umi; Septyarini, Epsilandri; Arjuna, Arief Bagus
Journal The Winners Vol. 25 No. 1 (2024): Journal The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v25i1.11678

Abstract

Digitalization is essential in modern business organizations, where it transforms the operational framework and increases competitive advantage through the integration of advanced technologies. This transformation enables real-time data analysis, improves communication channels, and automates routine tasks, thereby driving innovation and efficiency that ultimately drives sustainable growth and success in a highly competitive market environment. The research observed the effect of digital leadership on team dynamics, communication effectiveness, and team performance. Data were collected by using a Likert scale questionnaire with 117 individual respondents across various business organizations in Yogyakarta and Banten, Indonesia. Then, the data obtained were analyzed using Structural Equation Modeling (SEM) in AMOS software. The results show that digital leadership has a significant effect on team dynamics and communication effectiveness. In addition, communication effectiveness has been proven to have a significantly positive effect on team performance. However, there is no direct relationship between team dynamics and performance. The results underscore the importance of strengthening digital leadership and communication effectiveness to improve team performance. Organizations should prioritize fostering a collaborative culture through digital platforms, effectively managing conflicts, and ensuring timely communication. Digital leadership should promote a participatory culture, handle conflicts adeptly, and maintain teams motivated through an effective digital approach. Lastly, organizations must provide effective digital communication tools and ensure team members understand how to use them.
PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP PENGHINDARAN PAJAK(TAX AVOIDANCE): Studi Kasus Pada Perusahaan Jasa Transportasi yang Terdaftar di BEI Umi Wahidah; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.822 KB) | DOI: 10.32477/jkb.v26i2.110

Abstract

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positive and significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.
THE INFLUENCE OF TAX KNOWLEDGE, TAX BREVET TRAINING, AND TRI-NGA IMPLEMENTATION ON CAREER IN THE TAXATION FIELD Sri Lestari Yuli Prastyatini; Umi Wahidah; Yhoga Heru Pratama; Enggar Kartika Cahyaning; Devi Triani
JEMMA (Journal of Economic, Management and Accounting) Vol 7, No 1 (2024): Maret 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v7i1.2764

Abstract

This study aims to prove the influence of Tax Knowledge, Tax Brevet Training, Tri-Nga Implementation on the Career Interest in Taxation Field. The study used a sample of Universitas Sarjanawiyata Tamansiswa Accounting students class of 2019, 2020, 2021, and 2022. Based on the questionnaires through a google form link to undergraduate accounting students on Universitas Sarjanawiyata Tamansiswa. Sampling technique employed in this study is the purposive sampling the total 119 respondents from the 2019-2022, which were then analyzed using SPSS version 20. Data processing is performed using multiple linear regression analysis. The findings reveal that Tax Knowledge, Tax Brevet Training, Tri-Nga Implementation has a positive effect on the Career Interest in Taxation Field. The variables of taxation knowledge, tax brevet training, and Tri-Nga implementation collectively influence the career interest of accounting students in the field of taxation.  
Pelatihan Pembuatan Model Business Canvas (BMC) dan Pemanfaatan Sosial Media Sebagai Media Pemasaran pada Karangtaruna di Rogobangsan, Bimomartani, Sleman Umi Wahidah; Sri Ayem; Suddin Lada; Yhoga Heru Pratama; Supatman Supatman; Enggar Dwi Kharisma
To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 3 (2024): Oktober 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v7i3.2809

Abstract

Memulai suatu usaha tentu membutuhkan perencanaan yang matang dari berbagai aspek agar dapat meminimalisir terjadinya kegagalan. Perkembangan teknologi saat ini menjadi satu perubahan dalam dunia bisnis, salah satunya dari sisi pemasaran. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk menambah  pengetahuan dan memberikan pelatihan keterampilan dalam penyusunan business model canvas (BMC) dan penggunaan teknologi untuk pemasaran pada Karangtaruna Dusun Rogobangsan. Materi pertama diawali dengan materi kewirausahaan dan business model canvas kemudian dilaksanakan praktek penyusunanan business model canva, dan diakhiri dengan diskusi. Materi kedua diawali dengan pengenalan tools yang saat ini bisa dimanfaatkan sebagai media promosi antara lain Instagram, Facebook, Tiktok, WhatsApp, serta Google, kemudian dilanjutkan dengan pelatihan pembuatan akun Google. Pelaksanaan kegiatan PKM ini perlu dilaksanakan secara berkelanjutan. Hasil kegiatan pengabdian adalah peningkatan kemampuan peserta dalam memahami konsep pemasaran, peningkatan kemampuan memahami dan menyusun Model Business Canvas, serta peserta mampu memahami dan memanfaatkan media sosial dalam pemasaran seperti google map.
Digitalisasi Bisnis Sebagai Strategi Pengembangan Usaha pada Pengrajin Kain Tenun Melalui Implementasi Konsep Tri-N di Desa Karangasem, Klaten, Jawa Tengah Sri Ayem; Umi Wahidah; Suddin Lada; Enggar Kartika Cahyaning; Supatman Supatman; Nurul Myristica Indraswari; Agaphe Christian Abinowo
To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 1 (2024): Februari 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v7i1.2439

Abstract

Desa Karangasem ini merupakan salah satu kelurahan yang ada di wilayah Kecamatan Cawas, Kabupaten Klaten yang warganya menjadi pengrajin kain tenun untuk diproduksi secara perorangan. Permasalahan yang dihadapi pengrajin kain tenun di Desa Karangasem, mereka menjual hasil kerajinannya langsung ke pengepul, tidak melakukan penjualan langsung kepada konsumen sehingga dalam penentuan harga mereka tergantung dengan pengepul. Untuk mengatasi permasalahan tersebut maka solusi yang ditawarkan melalui kegiatan program PKM pemberdayaan pemasaran pengrajin kain tenun di Karangasem meliputi program pelatihan dalam Menyusun strategi pemasaran kain tenun serta program peningkatan kapasitas SDM dalam pemasaran online. Kegiatan ini akan dilaksanakan dengan melibatkan seluruh pengrajin kain tenun yang berada di wilayah RT 06/RW 04 Desa Karangasem. Selain kompetensi dalam pemasaran, pengrajin diberikan sosialisasi terkait Konsep Tri-N yaitu Niteni, Nirokke, Nambahi yaitu prinsip dalam melakukan pemasaran secara online dengan memperhatikan perkembangan terkini dengan memanfaatkan sosial media. Hasil dari Abdimas menunjukkan bahwa rata-rata 93% peserta mampu memahami dan mampu Menyusun strategi pemasaran serta mampu melakukan pemasaran secara digital dengan memanfaatkan sosial media.
Pelatihan Analisis Data Kuantitatif Menggunakan SPSS dalam penyusunan Skripsi bagi Mahasiswa di Cilacap Latif, Elok Ainur; Setiabudhi, Hatta; Prasetyaningrum, Dina; Syafi’ah, Syafi’ah; Wahidah, Umi
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 12 (2025): Februari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i12.2035

Abstract

Pelatihan analisis data kuantitatif menggunakan SPSS telah dilaksanakan untuk meningkatkan pemahaman dan keterampilan mahasiswa dalam pengolahan data statistik. Sasaran kegiatan ini adalah mahasiswa tingkat akhir dari berbagai fakultas di UNUGHA Cilacap. Pelatihan ini bertujuan untuk membekali peserta dengan keterampilan praktis dalam menggunakan SPSS untuk analisis data kuantitatif yang meliputi uji validitas dan reliabilitas, uji normalitas, uji heteroskedastisitas, uji multikolinearitas, serta uji F dan uji t. Metode pelaksanaan terdiri dari tahap persiapan, pelaksanaan, monitoring, evaluasi, serta dokumentasi. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil pelatihan menunjukkan adanya peningkatan signifikan dalam pemahaman mahasiswa, dengan rata-rata skor pre-test sebesar 65,2 yang meningkat menjadi 85,4 pada post-test. Selain itu, 90% peserta berhasil mengoperasikan SPSS untuk analisis statistik deskriptif dan 75% mampu melakukan analisis inferensial sederhana. Survei kepuasan menunjukkan bahwa 85% peserta merasa materi pelatihan relevan dan 80% menyatakan bahwa metode yang diterapkan sangat membantu dalam pemahaman mereka. Namun, beberapa kendala diidentifikasi, seperti keterbatasan akses perangkat lunak dan kesulitan dalam memahami konsep statistik inferensial. Secara keseluruhan, pelatihan ini memberikan manfaat signifikan dalam meningkatkan keterampilan analisis data mahasiswa, yang diharapkan dapat berkontribusi pada kualitas penelitian akademik mereka di masa mendatang.
Integration of Artificial Intelligence in Character-Based Education: Strengthening Teachers with the Tamansiswa Approach in Indonesian Schools Kota Kinabalu Soni Kurniawan, Ignatius; Wahidah, Umi; Bin Lada, Suddin; Fitrotun Nisa, Ana; Megarani, Shifa
International Journal Of Community Service Vol. 5 No. 1 (2025): February 2025 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i1.267

Abstract

Rapid technological advances, especially in Artificial Intelligence (AI), have brought significant changes to the education sector. This community service program aims to improve the effectiveness of learning at the Kota Kinabalu Indonesian School (SIKK) in Malaysia by integrating AI and anticipating its impact by strengthening character through the Tamansiswa educational philosophy. The method used in this program applies Community-Based Learning (CBL), which encourages active participation in identifying and solving educational challenges. The implementation stages include pre-observation, initial observation, problem formulation, preparation, program implementation, and evaluation. This initiative was carried out through academic collaboration between the University of Malaysia Sabah, Sarjanawiyata Tamansiswa University (UST) Yogyakarta in collaboration with the Consulate General of the Republic of Indonesia (KJRI) Kota Kinabalu, and SIKK to deepen substantial discussions and expand the scope of program implementation. The results of the activity show that the integration of AI in education improves the efficiency of learning at SIKK, while maintaining the values embedded in the Ki Hadjar Dewantara Among System. The output of the activity shows a high level of participant participation. The evaluation noted that the majority of participants felt helped in understanding the application of AI and Tamansiswa in education, while SIKK recommended further development so that the benefits of the program could be sustainable.
Kepuasan konsumen sebagai moderasi kenaikan PPN dan celebrity endorser terhadap minat beli Ayem, Sri; Wahidah, Umi; Nurlitawati, Merna; Kasim, Ahmad Nizam Che
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1813

Abstract

Technological advances and changes in tax regulations, competition in the business sector present various possibilities and difficulties for business people who want to increase consumer interest in their products. With consumer satisfaction as a moderator variable, the purpose of this study is to determine whether celebrity endorsers and VAT increases affect purchase intention. This study collected data using purposive techniques and a quantitative approach using a questionnaire involving 100 respondents who are users of skin care products and have seen promotional advertisements for skin care products on social media in the Special Region of Yogyakarta. Data were analyzed using Structural Equation Modeling (SEM) techniques with AMOS software. The results showed that celebrity endorsers and VAT increases have a positive effect on consumer interest, which shows that these two strategies can increase consumer interest in making purchases. The results also reveal that the moderating variable of customer satisfaction can moderate the relationship between the increase in VAT and celebrity endorsers on purchase intention. This shows that an increase in VAT and celebrity endorsers can increase consumer buying interest, so both can be used as effective marketing strategies. In addition, customer satisfaction plays an important role as a moderator that strengthens the influence of these two factors on purchase intention.
Co-Authors Agaphe Christian Abinowo Agaphe Christian Abinowo Aminuyati Ana Fitrotun Nisa, Ana Fitrotun Anisa Alfiana Arjuna, Arief Bagus Atik Hermawati Bin Lada, Suddin Devi Triani Diana Lestari, Diana Dina Prasetyaningrum Dini Fitrianingsih Dyah Ari Susanti Elok Ainur Latif Enggar Dwi Kharisma Enggar Kartika Cahyaning Enggar Kartika Cahyaning Fransiska Theodosia Peni Yan Hatta Setiabudhi Ignatius Soni Kurniawan Inneke Dewi Karunia Putri Jannah, Izzhatul Karolina Tunga Kasim, Ahmad Nizam Che Kurniawan, Ignasius Soni Lada, Suddin Lada, Suddin Bin Megarani, Shifa Nurlitawati, Merna Nurul Myristica Indraswari Prabowo, Hendi Yogi Prastyatini, Sri Lestari Yuli Purnamarini, Tri Ratna Septyarini, Epsilandri Sisilia Marlita Arce Kaka Sri Ayem Sri Lestari Yuli Prastyatini Sri Mujiyanti Subiyanto, Didik Suddin Lada Suddin Lada Supatman Supatman Supatman Supatman Supatman Supatman, Supatman Suyanto Suyanto Suyanto Suyanto Syafi’ah, Syafi’ah Teguh Erawati Titisa Ballerina Ulfaturrahmi Ulfaturrahmi Wirandi Wirandi Yhoga Heru Pratama Yhoga Heru Pratama Yovita, Nila Sinta