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All Journal Jurnal Akuntansi dan Pajak Jurnal Studi Manajemen dan Bisnis AFRE Accounting Financial Review Majalah Ekonomi Share : Journal of Service Learning International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi MERDEKA: Jurnal Ilmiah Multidisiplin Kajian Ekonomi dan Akuntansi Terapan EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Pajak dan Manajemen Keuangan Jurnal Ekonomi dan Bisnis Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Bayuadi
Universitas PGRI Adi Buana Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Penguasaan Kompetensi dalam Pengembangan UMKM Digital di Kelurahan Taman Kecamatan Taman Kabupaten Sidoarjo Siti Samsiyah; Christina Menuk Sri Handayani; Subakir; Bayu Adi
Ekobis Abdimas Vol 4 No 1 (2023): Juni
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

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Abstract

Tingkat pengangguran tersebut dapat menjadi polemic baru bagi program pemerintah UMKM Go Online, bahwa program pemerintah UMKM Go Online merupakan industry baru bagi Bangsa Indonesia yang harus segera diantisipasi dengan peningkatan sejumlah kompetensi agar dapat bersaing di dunia inudstri khususnya terutama dengan menciptakan lapangan-lapangan kerja agar dapat membantu pemerintah dalam mengatasi masalah pengangguran. Revolusi program pemerintah UMKM Go Online dapat menjadi ancaman pengangguran massal di masa depan, dimana kehadiran mesin dan teknologi yang begitu cepat mengharuskan sumber daya manusia-sumber daya manusia di Indonesia, untuk meningkatkan keterampilannya dan jangan sampai tersaingi oleh robot. Sehingga saat ini yang menjadi salah satu fokus adalah pada para pelaku UMKM dapat mennjadi wirausaha dengan menciptakan lapangan pekerjaan dengan pemanfaatan digital platform. Menjadi pekerja dan wirausaha tentu tidaklah mudah, diperlukan berbagai keahlian dan keterampilan serta tekad dan semangat yang kuat untuk mewujudkannya. Masyarakat berupaya memanfaatkan tekonologi supaya bisa meningkatkan penjualannya melalui online yaitu aplikasi-aplikasi Watshup, Fassbook, Instragam, Twiteer, Tiktok, Shopee dan lain-lain.
PENGENALAN APA ITU “JUJA” Mohamad Afrizal Miradji; Bayuadi; Nofan Aldiansyah; Ade Rafli Rizaldy; M. Abbiyul Ilman Hakiki; Ananda Cahya Adi Putra
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2024): Desember
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v2i2.3295

Abstract

Juja (jus jawa) adalah Juja, atau jus jawa, adalah minuman khas yang menggabungkan rasa gula jawa lokal dengan kesegaran jus buah. Ini membahas asal-usul juja, bahan utamanya, proses pembuatan, manfaat kesehatannya, dan variasi rasanya. Selain memberikan banyak manfaat kesehatan, minuman ini menggabungkan kelezatan tradisional dengan gaya kontemporer. Juja adalah alternatif minuman sehat yang cocok untuk segala tempat karena bahan-bahannya yang mudah ditemukan dan proses pembuatan yang sederhana.
Feasibility Study For Business Development On Cheap Accessories Rides Surabaya Mohammad Afrizal Miradji; Bayu Adi; Riyanto, Agung; Mohammad Hisya; Angga Rizal Prayuda; Rizky Mohammad Faiz
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

The reason of this investigate is to decide the possibility of commerce improvement carried out by Cheap Extras Vehicles. The inquire about strategy utilized is an examination based on the viewpoints of commerce achievability considers, specifically viewpoints of Back, Showcase and Promoting, Administration and Human Assets, Lawful, Specialized and Operational angles, AMDAL, and Financial and Social angles. The comes about of the examination of each angle appear positive comes about which state that the Trade Improvement carried out by Cheap Accessories Rides is feasible to run. The conclusion of this study is that the business development carried out by Wahana Accessories Cheap is feasible to be carried out, one of the ways of business development that can be chosen is to extend the number and assortment of items dispersed by the company.
Edukasi Keamanan Digital Untuk UMKM  Guna Pencegahan Penipuan Dan Perlindungan Data Usaha Yanus Sumitro; Fachrudy Asj’ari; Tri Ariprabowo; Ferry Hariawan; Martha Suhardiyah; Bayu Adi
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.6.1.10549

Abstract

Digital literacy is a real effort activity to communicate, relate, thinking, and other else by utilizing digital media. It’s being admitted that building the digital literacy is not an instant thing. Moreover, for MSME premurs who generally less educated and newbie in using internet technology, of course limiting their space and opportunities to adapt the digitization of business processes during the new normal because of the Covid-19 pandemic. The purpose of this community service activity is to provide counseling/training and practice to the activity’s partners regarding aspects of data security and control in order to build adequate digital literacy for MSME, especially the culinary industry. The activity‘s partner is the owner of Restaurant "Seafood67 & Soto Lamongan". The results of the survey and discussions with partners provide the identified problems that the owner of the restaurant has experienced hacking of the merchant application account in marketing their products; and often experience difficulties in recording financial transactions.
Analisis Model Bisnis Biogas dari Limbah Ternak Sebagai Solusi Energi Terbarukan di Era Ekonomi Hijau Mohamad Afrizal Miradji; Putri Mariana; Ayunda Frischa Nadira; Tri Aji Pratomo; M. Rizki Rizal Maulana; Bayu Adi
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1098

Abstract

The transition to a green economy demands innovation in the utilization of environmentally friendly and sustainable renewable energy sources. This article analyzes a business strategy based on biogas energy from cow dung as an alternative solution in providing renewable electricity. Using a descriptive qualitative approach, this study evaluates the potential, challenges, and business models that can be applied to develop a sustainable biogas business. The findings show that biogas utilization not only contributes to reducing greenhouse gas emissions and managing livestock waste, but also has high economic value if supported by the right business strategy. Key success factors include technological innovation, supporting policies, and access to financing. This article recommends strengthening the community-based renewable energy business ecosystem as a concrete step towards a just and environmentally friendly energy transition..
Kunci Sukses dalam Manajemen Strategi di Era Digital Mohamad Afrizal Miradji; Bayu Adi; Adheriana Wida; Gunita Gunita; Ella Djamilah Syah; Nabila Mar’atus
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i3.1154

Abstract

The digital era has brought significant changes in the scope of global business. Demanding companies to adapt quickly and innovatively in managing strategies. This article discusses key factors that determine the success of strategy management amidst digital disruption, including adaptation to technology, data-based decision-making, digital leadership, and the organization's ability to innovate continuously. With a qualitative approach through literature studies and case analysis, this article highlights the importance of digital transformation as the core of modern business strategy. The results of the discussion show that companies that are successful in the digital era are companies that are able to integrate technology into core business processes, build an agile organizational culture, and make data a strategic asset. This article is expected to provide practical insights for business leaders and strategy managers in designing adaptive and competitive policy directions in the midst of the ever-evolving digital era.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF EARNINGS MANAGEMENT Adi, Bayu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17111

Abstract

This study aims to examine the impact of corporate governance mechanisms towards the financial performance of companies in Indonesia, where earnings management is applied as an intervening variable. Corporate governance is a significant element in mitigating agency conflicts that may impact a firm's financial outcomes and lead to earnings manipulation. A quantitative approach was employed, using path analysis to test the proposed relationships. 312 observations of data were collected from 78 listed industrial companies in the Indonesia Stock Exchange during 2021-2024 through purposive sampling. The results show that the percentage of independent commissioners and institutional ownership considerably reduces the earnings management behavior. However, the size of the audit committee and managerial ownership do not appear to have a major impact. Furthermore, financial performance is strongly and favorably impacted by institutional ownership and independent commissioners. However, it has been discovered that earnings management significantly and negatively affects financial outcomes. Furthermore, the evidence points to earnings management as a partial mediating factor in the relationship between corporate governance elements and financial performance. This study contributes to the body of knowledge in accounting and corporate governance by empirically evaluating the mediating function of earnings management in the link between governance systems and business financial performance in the Indonesian context.
Kelayakan dan Dampak Ekonomi-Ekologis Usaha Minuman Berbasis Susu: Studi Kasus Sticky Milk sebagai Inovasi Kewirausahaan Mahasiswa Mohammad Afrizal Miradji; Bayuadi; Adheriana Wida Saputri; Amos Firdo Sihotang; Jea Nur Fitriana; Gunita; Fadensyah Muhammad Daffa Effendi
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/36qk5z24

Abstract

This study analyzes the business feasibility and sustainability dimensions of “Sticky Milk,” a student-led milk-based beverage enterprise developed at Universitas PGRI Adi Buana Surabaya. Using a qualitative descriptive approach supported by financial simulation, the research examines five aspects of business feasibility: market, technical, managerial, financial, and environmental-social impact. Field observations, interviews, and sales reports indicate that the product achieved strong consumer acceptance with a 13.2% profit margin and an estimated monthly net profit of IDR 750,000. The student team demonstrated efficient management, transparent financial records, and an environmentally aware production process using recyclable packaging. Socially, the project enhanced entrepreneurial skills, interdisciplinary collaboration, and local economic engagement within the campus community. These findings confirm that student entrepreneurship can integrate economic viability with ecological and social responsibility, forming a micro-scale model of green and circular business practice. The study proposes the development of green branding strategies, digital accounting, and supply-chain partnerships to ensure long-term sustainability.
Kelayakan Usaha Salad Buah pada UMKM Kuliner Sehat: Tinjauan Aspek Pasar, Teknis, Manajemen, dan Keuangan Mohammad Afrizal Miradji; Bayuadi Bayuadi; Miftachul Masrofin Fifmansyah; Anggi Maharani; Fitri Novita Putri Kirana; Rayhan Kanza Albani; Ella Djamila Syah
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/67fatg49

Abstract

This study aims to analyze the feasibility of a fruit salad business as a healthy culinary product developed by micro, small, and medium enterprises. The analysis focuses on market, technical, management, and financial aspects to provide a comprehensive evaluation of business viability. The research applies a descriptive approach using mixed methods by combining literature review, market observation, and simple quantitative analysis based on standard assumptions in the snack food industry. The results indicate that the fruit salad business has strong market potential driven by increasing consumer awareness of healthy lifestyles and changing consumption patterns. From a technical perspective, the production process is relatively simple, requires minimal equipment, and can be operated efficiently at a micro-scale level. Management analysis shows that a simple organizational structure is sufficient to support daily operations. Financial evaluation reveals that the business generates attractive profits, supported by low break-even levels, a short payback period, and a positive net present value. Overall, the findings confirm that the fruit salad business is economically feasible and operationally sustainable, making it a promising opportunity for healthy culinary-based MSMEs.
Examining the moderating role of religiosity on taxpayer awareness, digital tax services, and taxpayer compliance Bayu Adi; Siti Istikhoroh
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.15129

Abstract

This study examines the influence of taxpayer awareness and tax service digitalization on taxpayer compliance and investigates the moderating role of religiosity. A total of 100 respondents were selected using purposive sampling, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine relationships among the study variables. The findings indicate that taxpayer awareness positively affects taxpayer compliance, suggesting that individuals with greater awareness of their tax obligations tend to demonstrate higher compliance. Tax service digitalization was also found to positively influence taxpayer compliance, indicating that accessible and efficient digital tax services support compliance behavior. Religiosity strengthened the relationship between taxpayer awareness and compliance, suggesting that religious values reinforce the influence of awareness on taxpayers’ decisions to comply. However, religiosity did not moderate the relationship between tax service digitalization and compliance. One possible explanation is that, where digital tax services have become routine administrative mechanisms, their effectiveness may depend more on technological and service-related factors than on religious values. This study contributes to the tax compliance literature by integrating behavioral, technological, and moral perspectives within a single framework. The findings also highlight the importance of combining taxpayer education initiatives with accessible and high-quality digital tax services to support voluntary taxpayer compliance.
Co-Authors Abiansyah Abiansyah Ade Rafli Rizaldy Adheriana Wida Adheriana Wida Saputri Aisyah Amos Firdo Sihotang Ananda Cahya Adi Putra Angga Rizal Prayuda Anggi Maharani Aristha Purwanthari sawitri Aristha Purwanthari Sawitri As’adur Rofik Ayunda Frischa Ayunda Frischa Nadira Chika Aulia Christina Menuk Sri Handayani Diantri Nur Anggraini Dwi Helena Yuliastari Ella Djamila Syah Ella Djamilah Syah Erina Yuniar Rohmanah Evita Purnaningrum Fachrudy Asj'ari Fadensyah Muhammad Daffa Effendi Fadilah Puspita Sari Fauziyah Fauziyah Ferry Hariawan Fitri Novita Putri Kirana Galang Trian Saputra Gunita Gunita Gunita I Gusti Made Suwandana I Made Bagus Dwiarta Icha Nurul Laili Fitriah Jea Nur Fitriana Lizaristi Berliana Putri M. Abbiyul Ilman Hakiki M. Rizki Rizal Maulana Martha Suhardiyah Miftachul Masrofin Fifmansyah Mochammad Munir Rachman Mohammad Afrizal Miradji Mohammad Hisya Muhammad Arfian Bayu Nugroho Muhammad Rizky Rizal Maulana Nabila Mar’atus Nabila Mar’Atus Sholichah Nabila Natcjwa Nashrudin Latif Ni Wayan Ekawati Nisha Afriliyanti Nofan Aldiansyah Nurdina Nurdina Nurul Fitrianingtyas Putri Ayu Putri Mariana Putri Mariana Ratu Aimartasia Rayhan Kanza Albani Rina Fariana Riyanto, Agung Rizky Mohammad Faiz Safinatun Najah Sheli Rachmawati Sigit Prihanti Utomo Sigit Prihanto Utomo Silvia Nur Pratama Putri Siti Istikhoroh Siti Samsiyah Subakir Suhariyanto Suhariyanto Suharyanto Sutama Wisnu Dyatmika Tania Eka Sabrina Teguh Purwanto Tri Aji Pratomo Tri Aji Pratomo Tri Ariprabowo Tri Ariprabowo Untung Lasiyono Wahyu Musthika Adi Nur Endahsari Widhayani Puri S Widiar Onny Kurniawan Yafi Almaya Istarokha Yanus Sumitro Yuni Sukandani