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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Ganaya: Jurnal Ilmu Sosial dan Humaniora Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Bisman (Bisnis dan Manajemen): The Journal of Business and Management Dinasti International Journal of Digital Business Management Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Jurnal Pengabdian Masyarakat Asia EDUTECH : Jurnal Inovasi Pendidikan Berbantuan Teknologi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Mutiara Ilmu Akuntansi Journal of Public and Business Accounting Jurnal Kendali Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi International Journal of Economics, Commerce, and Management Analisa: Jurnal Manajemen dan Akuntansi ABDIMAS NUSANTARA
Tatas Ridho Nugroho
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pendampingan Strategi Bisnis, Pelaporan Keuangan dan Perpajakan Pada PT Jaya Laksa Property Nugroho, Tatas Ridho; Ainiyah, Nur; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023): ABDIMAS NUSANTARA (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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

Abstract

Pengembangan organisasi tentunya memerlukan suatu strategi. Pengembangan strategi yang dapat ditempuh salah satunya dengan pengembangan metode pencatatan laporan keuangan serta perencanaan bisnisnya. Dengan adanya pencatatan pelaporan keuangan yang baik dan transparan berdampak padacepatnya pengambilan keputusan untuk pengembangan organisasi. Disisi lain laporan keuangan menjadi hal penting untuk dijadikan dasar penghitungan dan pelaporan perpajakan. Pelatihan pelaporan keuangan, perencanaan strategi isnis dan perpajakan akan sangat membantu PT Jaya Laksa Property dalam pengambilan keputusan maupun perencanaan strategis perusahaan dan perpajakannya. Pelatihan ini mampu memberikan manfaat nyata dalam menjadikan perusahaan mejadi lebih kompetitif, transparan, efisien, dan patuh hukum bila dibandingkan dengan sebelum diberikan pendampingan
Developing the Competence of Accounting MGMP Teachers in Mojokerto Regency through Accurate Software Training to Meet the Needs of Industry and Business Nugroho, Tatas Ridho; Izzalqurny, Tomy Rizky; Sanputra, Adrian Hartanto Darma; Dewanti, Nabila Aura; Aprilia, Riska Dwi
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2765

Abstract

Purpose: This program aims to improve the digital accounting competence of Accounting MGMP teachers in Mojokerto Regency through training in Accurate software, aligned with industry needs. Method: The program was implemented for all members of the Mojokerto Regency Accounting MGMP, totaling 15 teachers. Activities were conducted in four stages: preparation, training, implementation with CADE certification, and monitoring-evaluation using competency indicators. Practical Applications: Teachers gained hands-on experience integrating Accurate into lessons, supported by mentoring from practitioners to ensure alignment with DUDI standards. The training was conducted in a hybrid manner (offline at SMKN 1 Sooko and online via Zoom). Conclusion: The program successfully enhanced teachers’ skills in using digital accounting tools, improved teaching quality, and increased student readiness for the digital workforce. Results showed that 15 of 15 teachers (100%) passed the CADE certification, and 83% of students successfully completed the digital accounting assignments without significant errors. However, the study's scope was limited to a single district, and the use of paid software poses potential sustainability challenges. Implications of this study emphasize the need for replication strategies and educational licensing negotiations to expand the training's benefits sustainably.
Market Generic Strategy pada Usaha Warkop Angkringan Berbasis Internet (WiFi) di Kab Mojokerto M. Syamsul Hidayat; Kasnowo; Tatas Ridho Nugroho
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 5 No 2 (2020): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v5i2.14865

Abstract

The purpose of this research is to measure the Market Generic Strategy that is used by the owner of the internet (wifi) coffee shop / UMKM in Mojokerto Regency to be able to compete, be sustainable and achieve goals and get maximum profit. This research is an exploratory research that uses a qualitative approach in the form of a Focus Group Discussion. The sample consisted of 25 people, who were taken based on certain criteria. The technique of collecting data is by conducting open-ended interviews with the hope of obtaining complete information from these respondents. Data analysis using descriptive analysis method. The results showed that the Internet-based Market Generic Strategy of Warkop Angkringan (wifi) is a product differentiation strategy, service differentiation, personnel differentiation and focus strategy. Meanwhile, the way to retain customers is the availability of fast and friendly service, a variety of drinks and food, comfortable seating and room facilities as well as good cleanliness and layout.
Edutourism Pesona Tirta Desa Gajahrejo : Wisata Sungai Berbasis Ekonomi Kreatif Dengan Budidaya Ikan, Edukasi Lingkungan, dan Kuliner Berkelanjutan Izzalqurny, Tomy Rizky; Nugroho, Tatas Ridho; Sabrina, Arzendy Berlian; Orchidta Ramadina, Defrina Eka; Ayu, Dwi Rahma
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7304

Abstract

Program pengabdian masyarakat ini dilaksanakan di Desa Gajahrejo, Kecamatan Gedangan, Kabupaten Malang dengan tujuan meningkatkan nilai tambah potensi lokal melalui diversifikasi olahan pisang Candi menjadi produk kuliner inovatif dan berdaya saing. Permasalahan utama yang dihadapi masyarakat meliputi keterbatasan keterampilan pengolahan, lemahnya manajemen usaha sederhana, dan kurangnya strategi branding produk lokal, sehingga hasil panen pisang hanya bernilai ekonomi rendah. Metode kegiatan mencakup diskusi dan observasi awal bersama perangkat desa, penyusunan resep dan uji coba produk, pelatihan teknis pengolahan serta pengemasan, dan evaluasi partisipatif dengan ibu-ibu PKK dan pelaku UMKM. Hasil kegiatan menunjukkan peningkatan keterampilan peserta dalam mengolah pisang Candi menjadi multiproduk, seperti Risoles Gedang Manja, Cake Pisang Kopi Gajahrejo, dan Gajahrejo Gedang Crispy. Selain itu, program ini berdampak positif pada meningkatnya motivasi berwirausaha, kesadaran akan pentingnya inovasi, serta penguatan identitas kuliner lokal. Dengan demikian, pendampingan ini tidak hanya memperluas wawasan masyarakat mengenai pengolahan berbasis bahan lokal, tetapi juga memperkuat posisi Desa Gajahrejo sebagai destinasi wisata kuliner berkelanjutan.
TWINTAX INTERACT: PENGEMBANGAN MEDIA PEMBELAJARAN INTERAKTIF UNTUK MENINGKATKAN HASIL BELAJAR PESERTA DIDIK PADA MATERI PPN DAN PPNBM Putri Dwi Andriani; Tiyas Agustina Armasita; Tria Aulia Listiani; Tatas Ridho Nugroho
EDUTECH : Jurnal Inovasi Pendidikan Berbantuan Teknologi Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/edutech.v6i3.11310

Abstract

ABSTRACT Low student engagement and limited understanding of Value Added Tax (VAT) and Luxury Goods Sales Tax (LGST) materials indicate the need for more interactive learning innovations that align with the characteristics of the digital generation. This study aimed to develop TwinTax Interact, a website-based learning medium designed to help students understand taxation materials in a more contextual and active manner. The study employed a Research and Development approach using the ADDIE model, which consisted of needs analysis, media design, product development, implementation, and evaluation stages. The research subjects were eleventh-grade accounting students at SMK Negeri 1 Tegalsari who participated in the media trial. Data were collected through expert validation, student response questionnaires, and learning outcome tests administered before and after the implementation of the media. The findings revealed that the developed media achieved a highly feasible category based on expert assessments and received very positive responses from students. The use of TwinTax Interact also demonstrated a significant improvement in student learning outcomes with a moderate level of improvement. Furthermore, the integration of learning videos, interactive quizzes, case studies, and website-based activities was found to create a more participatory, flexible, and relevant taxation learning experience that supports 21st-century learning needs. ABSTRAK Rendahnya keterlibatan dan pemahaman peserta didik pada materi Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM) menunjukkan perlunya inovasi pembelajaran yang lebih interaktif dan sesuai dengan karakteristik generasi digital. Penelitian ini bertujuan mengembangkan TwinTax Interact, yaitu media pembelajaran berbasis website yang dirancang untuk membantu peserta didik memahami materi perpajakan secara lebih kontekstual dan aktif. Penelitian menggunakan pendekatan Research and Development dengan model ADDIE yang meliputi tahap analisis kebutuhan, perancangan media, pengembangan produk, implementasi, dan evaluasi. Subjek penelitian terdiri atas peserta didik kelas XI Akuntansi SMK Negeri 1 Tegalsari yang terlibat dalam uji coba penggunaan media. Pengumpulan data dilakukan melalui validasi ahli, angket respons peserta didik, serta tes hasil belajar sebelum dan sesudah penggunaan media. Hasil penelitian menunjukkan bahwa media memperoleh kategori sangat layak berdasarkan penilaian ahli serta mendapat respons sangat positif dari peserta didik. Penggunaan TwinTax Interact juga menunjukkan peningkatan hasil belajar yang signifikan dengan tingkat peningkatan pada kategori sedang. Temuan penelitian memperlihatkan bahwa integrasi video pembelajaran, kuis interaktif, studi kasus, dan aktivitas berbasis website mampu menciptakan pengalaman belajar perpajakan yang lebih partisipatif, fleksibel, dan sesuai dengan kebutuhan pembelajaran abad ke-21.
Bridging Stakeholder Perceptions and Sustainability Reporting: A Comparative Systematic Review of Conventional and Sharia Banks in Indonesia Tomy Rizky Izzalqurny; Tatas Ridho Nugroho; Adrian Hartanto Darma Sanputra; Heni Afitri
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 2 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.2.2026.153-170

Abstract

Sustainability reporting (SR) in the banking sector is increasingly expected to demonstrate not only regulatory compliance but also credible accountability to stakeholders. However, in Indonesia’s dual banking system, there is limited systematic evidence on how SR shapes stakeholder perceptions differently between conventional and Sharia banks. This study examines the relationship between SR and stakeholder perceptions by comparing disclosure orientations, legitimacy mechanisms, and theoretical explanations across both banking systems. Using a Systematic Literature Review guided by the PRISMA 2020 framework and supported by Weighted Automated Text Analysis for Systematic Evaluation (WATASE), this study synthesizes nine peer-reviewed articles published between 2017 and 2024. The findings show that SR functions as a multidimensional accountability mechanism that strengthens transparency, stakeholder trust, and legitimacy. Conventional banks tend to frame SR in terms of ESG compliance, risk management, corporate governance, and investor confidence, reflecting an institutional legitimacy orientation. In contrast, Sharia banks integrate SR with Maqashid Syariah values, emphasizing justice, welfare, ethical stewardship, and moral accountability to build social and spiritual legitimacy. The theoretical integration of stakeholder theory, legitimacy theory, and Maqashid Syariah indicates that SR operates as both a governance instrument and a moral communication medium. This study contributes by developing a comparative accountability perspective that links SR quality, governance mechanisms, stakeholder trust, and legitimacy within Indonesia’s sustainable banking landscape. In practice, the findings offer insights for regulators and banking practitioners to harmonize ESG-based reporting with Islamic governance principles.
Integrating Activity-Based Costing Into Environmental Management Accounting Information Systems: A Conceptual Framework and Research Agenda Adrian Hartanto Darma Sanputra; Tatas Ridho Nugroho; Eka Ananta Sidharta; Ghina Mufidatus Salma; Ervina Dwi Aprilia; Nasya Nur Afifa
International Journal of Economics, Commerce, and Management Vol. 3 No. 3 (2026): International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v3i3.1252

Abstract

Environmental Management Accounting Information Systems (EMAIS) have become essential infrastructure for organisations to identify, measure, and manage environmental costs in supporting sustainability objectives. However, their decision-usefulness remains limited because environmental costs are often hidden within general overhead, making the activities generating these costs unclear. Activity-Based Costing (ABC) offers a solution through activity-based cost tracing, yet its integration into EMAIS remains conceptually limited and empirically fragmented. Using previous bibliometric mapping and a theory-synthesis approach, this study develops the Activity-Based EMAIS (AB-EMAIS) framework. The framework incorporates ABC logic into the input, processing, and output layers of EMAIS architecture and expands it through artificial intelligence (AI) augmentation and governance and assurance layers. The framework produces nine testable propositions and a research agenda covering conceptual refinement, empirical validation, technological development, and contextual investigation. AB-EMAIS transforms ABC–EMAIS integration into a coherent design framework, supporting transparent, relevant, and accountable environmental cost information. The framework is particularly relevant for emerging economies advancing Sustainable Development Goal 12.
Penguatan Kapasitas Usaha Mikro Perempuan melalui Pendampingan Tata Kelola Keuangan dan Pemasaran Digital di Desa Senggreng, Kabupaten Malang Adrian Hartanto Darma Sanputra; Eka Ananta Sidharta; Tatas Ridho Nugroho; Nasya Nur Afifa; Zikri Al Annas Wibisono; Cornelia Agatha
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2026): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v5i2.2751

Abstract

Micro-enterprises run by members of the PKK group in Senggreng Village, Sumberpucung Sub-district, Malang Regency, face two related problems, namely weak production governance and low financial literacy combined with limited digital marketing. This community service activity aims to improve partner capacity in product standardization, financial recording, and digital marketing. The activity used participatory training and mentoring carried out in four stages, namely preparation, implementation, mentoring, and evaluation, with pre- and post-activity measurement of 30 participants. The results show an increase in product standardization understanding from 50% to 95%, financial literacy from 50% to 87%, and digital marketing from 50% to 88%. All participants kept regular cash books and opened digital business accounts, while 24 participants produced three or more promotional contents. Achievements in all three areas exceeded the 70% target. Combining product improvement, financial recording, and marketing in a single program produced more complete results than standalone training. The activity produced a training module, a packaging kit, and a brand identity for the partner.
Sustainability Reporting Practice in Technology Companies in ASEAN: a Systematic Literature Review Tomy Rizky Izzalqurny; Tatas Ridho Nugroho; Adrian Hartanto Darma Sanputra; Arika Miladia
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.103-117

Abstract

This study conducts a comprehensive Systematic Literature Review (SLR) to examine sustainability reporting (SR) practices among technology companies in the ASEAN region. Guided by the PRISMA 2020 protocol, the review synthesizes results from 11 peer-reviewed journal articles published between 2015 and 2025. The research aims to map SR practices, analyze links between SR, governance, innovation, and performance, and identify new challenges and research gaps in sustainability reporting. The findings show that SR implementation in ASEAN remains fragmented and mostly voluntary. Disclosure quality varies across countries. Governance factors such as board independence, gender diversity, and sustainability commitment enhance the credibility and clarity of SR. Strong institutional frameworks in Malaysia and Singapore foster more robust adoption. Digital transformation and sustainability-driven innovation help boost reporting efficiency and transparency for stakeholders. However, institutional and technological barriers limit broader adoption. Compared to Europe and China, ASEAN lacks regulatory harmony, data standards, and digital readiness. This study adds value by consolidating theories, such as Stakeholder Theory, Legitimacy Theory, and the Resource-Based View. It explains how governance and innovation shape the development of SR in emerging digital economies. The review concludes by calling for standardization across ASEAN countries, capacity-building efforts, and more longitudinal empirical studies. These steps can strengthen SR’s strategic impact on sustainability and accountability in ASEAN’s technology sector.
KEBERAGAMAN GENDER DEWAN, KOMITE KEBERLANJUTAN, DAN INISIATIF PENGURANGAN KARBON PERUSAHAAN ENERGI INDONESIA Izzatul Mu'thoyyah; Tatas Ridho Nugroho
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1130

Abstract

Penelitian ini menguji pengaruh keberagaman gender dewan dan komite keberlanjutan terhadap inisiatif pengurangan karbon di perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Pendekatan kuantitatif digunakan dengan menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan. Sampel mencakup 81 perusahaan dengan total 286 observasi dalam struktur unbalanced panel. Hasilnya mengungkapkan bahwa keberagaman gender dewan tidak memiliki pengaruh yang signifikan terhadap inisiatif pengurangan karbon, mengindikasikan bahwa proporsi direktur perempuan yang relatif rendah belum mampu mendorong pengambilan keputusan strategis secara substantif. Sebaliknya, komite keberlanjutan berpengaruh positif dan signifikan, menunjukkan bahwa mekanisme tata kelola yang memiliki kapasitas fungsional mampu mendorong pelaporan inisiatif pengurangan karbon yang lebih substantif.
Co-Authors Adibah, Nisa'ul Adrian Hartanto Darma Sanputra Ahmad Ahmad Andi Daniah Pahrany Aprilia, Riska Dwi Arika Miladia Ayu, Dwi Rahma Cornelia Agatha Dewanti, Nabila Aura Dewi Fitriya Indriani Dewi Fitriya Indriani Dian Dwi Sahniar Djuni Farhan Dwihandoko, Toto Heru Eka Ananta Sidharta Eliza Silviana Miftakh Ervina Dwi Aprilia Fachry Abda El Rahman Fauziah Nur Aini Ferdiansyah, Rifaldy Adinandra Ghina Mufidatus Salma Hari Setiono Hari Setiono Hari Setiono, Hari Hartono Hartono Hartono Hartono Heni Afitri Husniatus Zahroh I Gusti Bagus Wiksuana Ilmidaviq, Muhammad Bahril Ilmiddaviq, M Bahril Ilmiddaviq, M. Bahril Imam Baidlowi Imam Baidlowi Baidlowi Isnaini, Nurdiana Fitri Izzalqurny, Tomy Izzalqurny, Tomy Rizky Izzatul Mu'thoyyah Kasnowo kasnowo, kasnowo Khanida, Marisha Khurniatul Irsyadah Kukuh Budianto Lely Fithri Nela Margarita M Bahril Ilmiddaviq M. Bahril Ilmiddaviq M. Syamsul Hidayat M. Syamsul Hidayat Margarita, Lely Fithri Nela Marisha Khanida Mifta Ria Oktaviana Muhammad MUHAMMAD FUAD Muhammad Galang S. Mukhamad Khabib Sabilal Rosad Mukhamad Khabib Sabilal Rosad Mu’thoyyah, Izzatul Nabila Aura Dewanti Nadya Eka Sri Mukhita Nasya Nur Afifa Nirmala, Dindya Nisa'ul Kaamilah Novi Eko Prasetyo Nur Ainiyah Nur Ainiyah Nur Ainiyah Nur Rosyidah Nurdiana Fitri Isnaini Nurdiana Fitri Isnaini Nurul Insanin Nurwijayanti Oktaviana, Mifta Ria Orchidta Ramadina, Defrina Eka Primasa Minerva Nagari Puji Handayati Putri Dwi Andriani Ratih Kusuma Mawardani Riska Dwi Aprilia Rosyidah, Nur Sabrina, Arzendy Berlian Shynta Nuril Rahmawati Ahyar Siti Meisaroh Siti Meisaroh Tiyas Agustina Armasita Tri Septiana Wati Tri Septiana Wati Tria Aulia Listiani Umi Muawanah Venni Ayunda Pratiwi Verlandes , Yuliasnita Yunita Widya Rahayu Zikri Al Annas Wibisono