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Wahono, Puji
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Socialpreneurship 5.0: A Digital Workflow Innovation Model for Enhancing MSME Competitiveness and the Creative Economy through Community Partnerships in Kepulauan Seribu Wahono, Puji; Hamdani, Fajri; Aditya, Shandy; Fadlullah, Fauzan
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.985

Abstract

Tidung Island in the Kepulauan Seribu district is home to many micro, small, and medium enterprises (MSMEs) that remain dependent on manual bookkeeping and traditional marketing practices. These limitations reduce operational efficiency and restrict their market reach. To address this, the Socialpreneurship 5.0 program was introduced, featuring SmartFlow dashboards designed on the Notion platform. The system combines three functions: digital financial records, structured social media content planning, and automated business content generation. The program progressed through five stages; socialization, training, application, mentoring, and sustainability, implemented through collaboration between universities, local government, and MSME partners. Outcomes indicate that more than 80% of daily transactions were digitally recorded, monthly financial reports became routine, and social media engagement rose by over 30%. Students also produced five digital business models, and a local MSME digital community was formed. By linking directly to SDGs 8, 9, and 17, the initiative demonstrates how digital inclusion and multi-stakeholder collaboration can strengthen creative economy actors in coastal communities.
PENGARUH STATUS SOSIAL EKONOMI ORANG TUA DAN MOTIVASI BELAJAR TERHADAP MINAT MELANJUTKAN PENDIDIKAN KE PERGURUAN TINGGI PADA SISWA KELAS XI DI SMK NEGERI 22 JAKARTA Aurelia, Romaulina Agatha; Wahono, Puji; Wolor, Christian Wirandendi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara status sosial ekonomi orang tua dan motivasi belajar terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XI SMK Negeri 22 Jakarta. Metode penelitian yang peneliti gunakan adalah metode survei. Teknik pengambilan sampel pada penelitian ini menggunakan teknik proposional random sampling. Populasi yang digunakan adalah siswa kelas XI SMK Negeri 22 Jakarta sebanyak 281 siswa dengan jumlah sampel 165 responden. Model penelitian ini menggunakan model analisis regresi berganda. Status sosial ekonomi orang tua diukur menggunakan skala Rating, sedangkan motivasi belajar dan minat melanjutkan pendidikan diukur menggunakan skala Likert yang dioperasikan dengan program SPSS versi 29.
PENGARUH HUMAN RELATIONS DAN LINGKUNGAN KERJA TERHADAP ETOS KERJA PEGAWAI NEGERI SIPIL PADA DINAS PENDIDIKAN KOTA DEPOK Samudra, Akbar; Marsofiyati, Marsofiyati; Wahono, Puji
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah Human Relations (X1) dan Lingkungan Kerja (X2) berpengaruh terhadap Etos Kerja (Y) pada pegawai negeri sipil dinas pendidikan kota depok. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian ini merupakan pegawai negeri sipil dinas pendidikan kota depok menggunakan teknik penentuan sampel propotional random sampling dengan jumlah 110 pegawai sebagai responden yang berasal dari bidang Jabatan Fungsional, Sub Bagian Umum & Kepegawaian, Sub Bagian PEP, Sub Bagian Keuangan & Aset, Bidang Pembinaan SD, Bidang Pembinaan SMP, Bidang Pembinaan PAUD & DIKMAS dan Bidang Sarana & Prasarana Kependidikan. Analisis data yang digunakan yaitu uji Normalitas, Uji Linearitas, Uji Multikolinearitas, Uji Heterokedastisitas, Uji Regresi Linier Berganda, Uji Koefisien parsial (Uji T), Uji Koefisien Determinasi (Uji F) dan Uji Koefisien Determinasi (R2) dengan IBM SPSS Statistic 26. Hasil penelitian menunjukan variabel human relations (X1) berpengaruh positif dan signifikan secara langsung terhadap etos kerja dengan Thitung sebesar 7,905. Variabel lingkungan kerja (X2) juga berpengaruh positif dan signifikan secara langsung terhadap etos kerja dengan Thitung sebesar 6,416. Selanjutnya, Variabel human relations (X1)dan lingkungan kerja (X2) secara bersama sama berpengaruh positif dan signifikan terhadap etos kerja (Y) dengan Fhitung 5,916 yang memiliki pengaruh sebesar 53,5% sehingga masih ada sisanya 46,5% yang dipengaruhi variabel lain yang tidak diteliti oleh peneliti pada penelitian ini.
Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS Arief, Deysa Rosiana; Mardiani, Isni; Zuhdi, Amin; Pahala, Indra; Wahono, Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2301

Abstract

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations. Keywords: income tax, tax management, comparative study
The Influence of Digital Competence and Knowledge Sharing on Employee Performance with Work Motivation as an Intervening Variable Sukma Dhaniswara, Angga; Susita, Dewi; Wahono, Puji
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 1 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i1.283

Abstract

Taxes play an essential role in realizing the vision of "Indonesia Emas 2045". Low tax ratios and voluntary taxpayer compliance influence the achievement of tax revenues. The causal factor is that the quality of education provided is not optimal because the number of tax educators is still limited. The DGT report stated that digital competence, knowledge sharing, and tax instructors' work motivation needed to be improved. This research aims to determine the effect of digital competence and knowledge sharing on employee performance with work motivation as an intervening variable for tax educators at the Directorate General of Taxes. The research methodology uses quantitative survey methods. The population is 2,340 employees, with a total of 342 respondents. The hypothesis was tested using PLS-SEM analysis using Smart-PLS version 4, SPSS Version 27, and the Embedded Two-Stage Approach method. The research results show that digital competence and work motivation have a significant positive influence on employee performance. Knowledge sharing does not have a significant effect on employee performance. Digital Competence and Knowledge Sharing positively and significantly affect work motivation. Work motivation significantly mediates the indirect effect of digital competence and knowledge sharing on employee performance.
Analisis Penerapan Reward dan Punishment pada KPP Madya Dua Jakarta Timur Febrianti, Mila; Wahono, Puji; Monoarfa, Terrylina Arvinta
Jurnal Ekonomi Efektif Vol. 6 No. 3 (2024): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i3.42108

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan reward dan punishment, indikator pemberian reward dan punishment, dan perspektif karyawan terhadap sistem reward dan punishment yang ada di KPP Madya Dua Jakarta Timur. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling. Responden dalam penelitian yaitu karyawan KPP Madya Dua Jakarta Timur. Data yang diperoleh merupakan data primer dari observasi dan hasil jawaban responden melalui wawancara, serta data sekunder diperoleh dari buku dan internet. Teknik analisis data yang dilakukan menggunakan (1) data reduction, (2) data display, dan (3) conclusion drawing/verification. Hasil penelitian menunjukkan bahwa terdapat penerapan reward dan punishment pada karyawan sudah berjalan dengan cukup baik, tetapi belum berjalan dengan maksimal. Pemberian reward juga perlu diperbanyak dan lebih bervariasi. Selain itu, terdapat perilaku yang melanggar peraturan kerja atau disiplin kerja yang tentunya membutuhkan ketegasan dalam penegakan aturan. Adapun indikator pemberian reward dan punishment, antara lain kehadiran, target kerja, penilaian kinerja, perilaku karyawan, dan tingkat keparahan pelanggaran
Intellectual Property Rights and Royalties in Franchise Business Taxation Shafina, Evelyne; Ameliyaningsih, Tri; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.832

Abstract

Intellectual Property Rights (IPR) are rights that are born from human thought, producing useful products or processes. IPR gives the right to obtain economic benefits from creativity. This study aims to understand the concept of IPR and royalty in franchise business tax, with a normative juridical approach and literature analysis to review the applicable rules. In the franchise business, royalties, engineering services, and business income are the objects of Income Tax. IPR protection includes trademark, patent, and copyright rights. Franchise taxes on royalties help regulate Indonesian legal entities according to Tax Law Number 7 of 2008. The law specifies conditions and tax rates for different businesses. Corporate taxpayers face a 25% tax rate, while domestic corporations on the stock exchange with at least 40% shares traded pay 20%. Companies with a gross turnover under Rp4,800,000,000 pay a 1% tax rate.
Review of Tax Coverage in Digital Insurance Companies PT XYZ Case Study Ameliyaningsih, Tri; Shafina, Evelyne; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.833

Abstract

The rapid growth of digital insurance companies, such as PT XYZ, presents new challenges in taxation due to the technology-based nature of their operations. This research aims to examine the application of tax policies, specifically Corporate Income Tax (CIT), Value Added Tax (VAT), and Income Tax Article 21 (ITA 21) at PT XYZ. This research uses a qualitative approach with a case study method, which collects data through interviews with company management and analyzes secondary data, including financial statements and tax documents. The results showed a gap between the prevailing tax policy and the operational reality of digital insurance companies, especially in digital revenue recognition and the application of VAT on insurance products sold online. PT XYZ faces challenges in reconciling salary costs due to the company's policy of capitalizing employee compensation. This study concludes that tax regulations need to be adjusted to better suit the characteristics of the digital insurance business. The results suggest that regulators should consider revising tax policies to address these challenges, in order to achieve tax efficiency without sacrificing compliance.
Perbandingan Sistem Pajak E-Commerce di Indonesia dengan Negara Lain Susmala, Windy Fatma; Jadidah, Wanti Nur; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.850

Abstract

This study aims to compare the e-commerce taxation system in Indonesia with several other countries that have already implemented digital tax policies. With the rapid development of the e-commerce sector, Indonesia faces a major challenge in creating regulations that can accommodate cross-border transactions and ensure tax compliance from local and foreign business actors. This study discusses the main differences between the tax systems implemented in Indonesia and countries such as the European Union, the United States, Australia, and Singapore. The main focus of this study is to analyze the differences in the types of taxes, collection mechanisms, and their impacts on entrepreneurs and state revenues. This study uses a quantitative descriptive approach with secondary data obtained from government reports and academic sources, as well as a survey of e-commerce actors in Indonesia. The results of this study are expected to provide insights for improving tax policies in Indonesia, especially in aligning the digital taxation system with global trends.
SWOT Analysis of The Wulan Coffee Agroindustry Based on Geographic Indications Novita, Elida; Savira, Ultania Yisca; Purnomo, Bambang Herry; Pramitasari, Noven; Wahono, Puji; Pradana, Hendra Andiananta; Ismaniar Rahmadaningtyas, Resta Dwi
agriTECH Vol 44, No 3 (2024)
Publisher : Faculty of Agricultural Technology, Universitas Gadjah Mada, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/agritech.59227

Abstract

Wulan Coffee Agroindustry is among the coffee-producing centers in Maesan Sub-district, Tanah Wulan Village. This Sub-district is included in the area to apply for certification by the Geographical Indication Protection Society (GIPS) for Hyang Argopuro Arabica Coffee products. Therefore, this research aimed to formulate a strategic recommendation for developing the Wulan Coffee Agroindustry in dealing with GI certification using the SWOT method. The study included identifying internal and external factors, weighting, and strategy analysis using the SWOT method. The results showed that the total score of the IFAS matrix was 1.178 while the EFAS matrix was 0.070, indicating the IE matrix’s position was in the first quadrant of the aggressive strategy. In quadrant I, an aggressive strategy could maximize the strength possessed by Wulan Coffee Agroindustry to deal with existing threats. The aggressive strategy consisted of implementing and maintaining SOP related to sustainable coffee cultivation and production methods, increasing promotional efforts, and branding of monthly coffee products based on GI. This strategy also included certification efforts for export product development, and improvement of coffee agrotourism clusters comprising several stakeholders such as village, sub-district, and the local government of Bondowoso Regency.
Co-Authors AA Sudharmawan, AA Abrori, Ali Agung Dharmawan Buchdadi Agung Feinnudin Agung Wahyu Handaru Agustyana, Nurvanny Ahmad Najib Ahmad, Ahmad Ajitama, Ombih Akbar, Abdul Azhim Alamsyah, Amalia Putri Alfarizi, Alwan Harris Amelia, Mutiara Putri Ameliyaningsih, Tri Anggrainy, Melya Anisa Putri Isnaini Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arief, Deysa Rosiana Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi Aryasari, Devita Aryo Prakoso ATI SUMIATI, ATI Aurelia, Romaulina Agatha Azima, Razy Ulul Azzahra, Verina Dhiva Bambang Saputra Chairani, Fani Charlie Albert Lasuin Christian Wiradendi Wolor Dalimunthe, Sholatia Dara, Yohana Lastri Debora, Tiurma Devi, Nadinda Kartika Dewi Gathmyr Dewi Susita Dewi, Ponco Dwi Handarini Dwi Hapsoro, Dian Elida Novita Endang Silaningsih Fadlullah, Fauzan Fad’li, Ghifari Aminudin Fajriyati, Sausan Famela, Zafia Intan Fasya, Ilman Azmi Febrianti, Mila Feinnudin, A Agung Fitriani, Azmi Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul Hamdani, Fajri HAMIDAH Hamidah . Hamonangan, Mahardhika Michael Handayani, Wening Hari Karyadi hasanah, Noor Hendrian Hendrian, Hendrian Hendrico, Hendrico HENRY ERYANTO, HENRY Hera Khairunnisa Herry Purnomo Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ika Febrilia Ika Sisbintari Indra Pahala Irawan, Vina Devi Yekti Irsy, Rahmadiani Ismaniar Rahmadaningtyas, Resta Dwi Jadidah, Wanti Nur Karina, Dhiya Syifa Kazeka, Wahyu Khusniah, Widatul Kolin, Maria Delastrada Rina Kurniawan, Erfan Kusumaastuti, Maria Ulfah Lawalata, Adinda Abigail Stien Lokaprasida, Prameshi Lukman Hakim Mustaqim, Aziz Maharani, Diva Mardiani, Isni Marpaung, Desi Rahmadani Marsofiyati Marsofiyati Maulana Amirul Adha Maulida, Ulfa Merbaka, Zakiyyah Riris Monoarfa, Terrylina Arvinta Mufidah, Chusnanik Muhammad Darmawan, Muhammad Muhammad Edo Suryawan Siregar Mulyo, Sadono Mustofa, Usman Nariswari, Anindya Nisa, Karimatun Noura, Ghaniya Noval A, Muhamad Novelira N, Nindya Noven Pramitasari Nur Malikha Ulfah Nurfalah, Sunita Nurhidayah, Dhea Alifia Olivia, Putri Sarah Pahala , Indra Pakpahan, Kristina Evana Permatasari, Annisa Aprilia Pradana, Hendra Andiananta Prasetiyaningsih, Endah Purba, Ayuwinarti Purwana E.S., Dedi Purwana, Dedy Puspita, Reni Suwandi Ade Putra, Arie Anggara Rachman, Riza Aulia Ramadhan, Pinolia Ratna Anggraini Rd. Tuty Sariwulan Rebecha Prananta, Rebecha Rhofitania, Rhofitania Rida Prihatni Rivai, Wisnu Anugrah Rizki Firdausi Rachma Dania Romadani, Mutiara Nur Roni Faslah Rosyadhi, Rozi Irfan Safariningsih, Ratna Tri Hari Sakinah, Chyntia Samudra, Akbar Sanjaya, Billy Putra Santi Susanti, Santi Saparuddin Mukhtar Saparuddin Saparuddin Sari, Mutiara Nilam Sari, Septy Dwi Indah Savira, Ultania Yisca Septian, Anggi Serawati, Silvi Setiawan, uhammad Surya Shafina, Evelyne Shandy Aditya Shandy Aditya, Shandy SITI MAHMUDAH Sri Zulaihati, Sri Suherdi Sukma Dhaniswara, Angga Sukmo, Bayu Suparno Suparno Susmala, Windy Fatma Syakiroh, Syakiroh Syalsabila, Anis SYAMSUL HIDAYAT Tathawura, Ramza Widya Parimita, Widya Wijaya, Andreas Winanto, Rando Wolor, Christian Wirandendi Yanuar, Diki Muhammad Zairin, Gentiga Muhammad Zarah Puspitaningtyas Zuhdi, Amin