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All Journal Journal of Management and Business Review Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Riset Akuntansi dan Keuangan Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Governance ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) International Journal of Social Science, Education, Communication and Economics Jurnal Pengabdian Teratai Jurnal Manajemen dan Bisnis JAKPI International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pustaka Dianmas International Journal of Application on Economics and Business Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi
Hendi Prihanto
Universitas Prof Dr Moestopo (Beragama)
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENERAPAN MANAJEMEN ARUS KAS TERHADAP KEBERLANGSUNGAN USAHA UMKM DI ERA DIGITAL Khaled, Januar; Kamil, Islamiah; Prihanto, Hendi; Venni, Riska
Jurnal Manajemen dan Bisnis Vol 5, No 1 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v5i1.5397

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan manajemen arus kas terhadap keberlangsungan usaha pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Dalam era digital yang dinamis, UMKM menghadapi tantangan dalam menjaga kestabilan likuiditas serta mengelola penerimaan dan pengeluaran kas secara efisien. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 200 pelaku UMKM di wilayah Jabodetabek. Data dianalisis menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa praktik manajemen arus kas yang baik secara signifikan berpengaruh terhadap keberlangsungan usaha UMKM, terutama dalam menjaga kestabilan keuangan dan menghadapi ketidakpastian ekonomi. Temuan ini merekomendasikan perlunya pelatihan dan pendampingan UMKM dalam pengelolaan arus kas secara digital dan terencana.
KINERJA KARYAWAN DIPENGARUHI DIGITAL LEADERSHIP, KECERDASAN EMOSIONAL DAN EFEKTIVITAS DALAM KOMUNIKASI Prihanto, Hendi; Hadi, Muhammad Farhan
Jurnal Manajemen dan Bisnis Vol 5, No 1 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v5i1.5316

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kepemimpinan, Kecerdasan Emosional dan Komunikasi Yang Efektif Terhadap Kinerja Karyawan. Penelitian ini merupakan jenis penelitian lapangan (field research), data yang digunakan dalam penelitian ini berupa data pimer dan data sekunder. Teknik pengumpulan data yang digunakan berupa observasi, wawancara, kuisioner, dan dokumentasi. Pengambilan sampel dalam penelitian ini menggunakan teknik (convenience sampling) yang berjumlah 65 orang yang merupakan Bank Mandiri Taspen Proklamasi, Jakarta Pusat. Dalam penelitian ini menggunakan pendekatan kuantitatif (statistik) dengan menggunakan analisis statistik deskriptif, validitas, reliabilitas, regresi linear berganda, hipotesis (t), dan hipotesis (R2). Untuk membantu proses penyelesaian penelitian ini maka analisis statistik ini dibantu dengan program aplikasi statistik SPSS 27 For Windows. Hasil penelitian ini menunjukkan bahwa variabel Kepemimpinan Digital memiliki pengaruh positif dan signifikan terhadap Kinerja Karyawan, Kecerdasan Emosional tidak memiliki pengaruh positif dan tidak signifikan terhadap Kinerja Karyawan, dan Komunikasi Yang Efektif memiliki pengaruh positif dan signifikan terhadap Kinerja Karyawan.
KUALITAS LAYANAN PAJAK DAN PAJAK DIGITAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM Kamil, Islamiah; Yolifiandri, Yolifiandri; Prihanto, Hendi; Estiarto, Lintang Putri; Azkiah, Neza
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5799

Abstract

The urgency of this study stems from the growing significance of tax digitalization in Indonesia, particularly for Micro, Small, and Medium Enterprises (MSMEs). The quality of tax services, including the application of Digital Service Tax (DST), plays a crucial role in enhancing taxpayer compliance. Digitalizing the taxation system fosters greater transparency and efficiency in tax administration. However, challenges remain, particularly regarding taxpayers' understanding of digital services. Consequently, it is essential to examine the impact of tax service quality and digital tax implementation on individual taxpayer compliance within MSMEs in the context of digitalization. The objective of this research is to evaluate how tax service quality and the application of DST influence the compliance levels of individual MSME taxpayers. Employing a quantitative approach, the study collects data through surveys distributed to MSME taxpayers across the Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek) areas. The data will be analyzed using multiple linear regression to determine the relationship between tax service quality, digital tax, and tax compliance variables. The anticipated outcomes of this research include the publication of findings in accredited scientific journals and the formulation of policy recommendations for the Directorate General of Taxes to enhance digital tax service quality, thereby improving compliance among MSME taxpayers.
DAMPAK LITERASI KEUANGAN SYARIAH DAN GAYA HIDUP TERHADAP KONSUMTIVISME GENERASI Z DI ERA DIGITAL Manshur, Tubagus; Kamil, Islamiah; Prihanto, Hendi
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5800

Abstract

The purpose of this study is to examine the impact of Islamic financial literacy and lifestyle on Generation Z consumer levels in the context of the digital era. This generation is susceptible to technology and social media, and often promotes impulsive patterns and excess consumption. These challenges require an educational approach that addresses Islamic financing principles to implement more responsible and sustainable consumption behavior. This study uses a quantitative approach using a questionnaire survey method. In this study, a total of 200 active students between the ages of 17 and 25 were respondents. The data were analyzed using several linear regression techniques to measure the effect of each variable on consumption levels. The results of the analysis show that Islamic financial literacy and lifestyle have a major impact on consumerism, and lifestyle has a more dominant influence. People with high financial literacy in Islamic countries usually have better self-control in dealing with the temptations of digital consumption. The effectiveness of this study highlights the importance of large-scale and systematic Islamic financial education, especially in educational institutions, so that Generation Z becomes smart and wise about the flow of consumption in the digital era.
Penerapan Pembimbingan Manajemen Kas pada Usaha Kecil, Mikro, dan Menengah untuk Meningkatkan Efisiensi Keuangan Khaled, Januar; Kamil, Islamiah; Prihanto, Hendi; Venni, Riska
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 8, No 2 (2025): Juli 2025
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v8i2.5327

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan efisiensi keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor industri dan kuliner melalui pembimbingan manajemen kas. Kegiatan dilaksanakan di Graha Wiranesia, Pasar Minggu, Jakarta Selatan, dengan melibatkan 30 mitra UMKM lokal. Pelatihan difokuskan pada penerapan strategi pengelolaan kas yang efektif, pencatatan keuangan yang sederhana namun akurat, serta perencanaan arus kas yang terstruktur. Tujuannya adalah meningkatkan pemahaman peserta terhadap pentingnya manajemen kas dalam menjaga stabilitas dan keberlanjutan usaha. Selain itu, peserta dilatih untuk memisahkan keuangan pribadi dan usaha, serta menggunakan aplikasi keuangan berbasis teknologi sebagai alat bantu pencatatan transaksi secara real-time. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap manajemen kas, dibuktikan dengan peningkatan skor post-test dan penerapan praktik keuangan yang lebih baik. Dampak dari kegiatan ini tidak hanya dirasakan secara individual, tetapi juga berkontribusi terhadap pertumbuhan ekonomi lokal dan daya saing UMKM. Program ini diharapkan menjadi model pelatihan yang berkelanjutan dalam mendukung kemandirian finansial UMKM
Pendampingan Dalam Rangka Pembuatan Kajian Dengan Tema Objek Wisata Ecoturism Di Palangka Raya Kalimantan Tengah Prihanto, Hendi; Daluarti, R.R. Meitri Hening Chrisna; Purnama, Prayoga Anggun; Hidayah, Nurul; Tarmidi, Deden
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 8, No 2 (2025): Juli 2025
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v8i2.5167

Abstract

Membangun daerah mempertimbangkan aspek ekonomi, finansial, sosial, budaya dan lingkungan perlu dilakukan.  Kalimantan Tengah menjadi target pengembangan wilayah dengan kemandirian ekonomi masyarakatnya salah satunya dengan memberi kesempatan  UMKM (Usaha Mikro Kecil Menengah). Pengabdian kepada masyarakat ini bertujuan memberikan pendampingan kepada pemerintah daerah Palangka Raya, Kalimantan Tengah untuk membuat kajian pada aspek hukum, teknis, ekonomi, sosial, finansial dan lain sebagainya terhadap potensi pengembangan pariwisata ecoturism di wilayah tersebut. Pendekatan survei wawancara dan berkunjung ke wilayah serta organisasi perangkat daerah yang berkaitan. Kegiatan ini dilakukan pada bulan Agustus - Desember 2024, untuk memperoleh materi data yang akurat membuat laporan akhir kegiatan. Selain itu pelaporan juga mengunakan data skunder yang memanfaatkan dokumen yang berasal dari OPD (organisasi perangkat daerah) serta dari berbagai sumber di internet sebagai pendukung. Hasil kajian mengambarkan bahwa proyek ecoturism layak untuk diterapkan karena memenuhi kelayakan investasi dari segala aspek dengan prosedur analisis yang telah dilakukan. Rekomendasi atas kajian adalah perlunya dilakukan kerjasama antar berbagai pihak seperti masyarakat dengan OPD, antar OPD, pengusaha dengan masyarakat dan OPD dalam mensukseskan program investasi yang berkelanjutan pada bidang pariwisata ecoturism di Palangka Raya Kalimantan Tengah.
Preventing Cyber Crime Through Awareness, Use of Technology and Facilitating Conditions: Theory of Planned Behavior Perspective Prihanto, Hendi; Usmar; Damayanti, Prisila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3985

Abstract

The increasing reliance on digital technology has simultaneously escalated the frequency and sophistication of cybercrime, posing serious risks to financial stability, data security, and organizational performance. This condition underscores the urgent need for effective prevention strategies that combine user awareness, technological adoption, and supportive facilitating conditions. The study aims to analyze factors that influence cybercrime prevention, including user awareness of the dangers of cybercrime and its prevention, the use of information technology, and facilitating conditions towards cybercrime prevention in Indonesia. The study was conducted using quantitative methods through a series of primary data tests obtained using questionnaires, with respondents being users of cloud-based information technology systems, such as private companies and banks, in 2025. Data processing was carried out using SEM-PLS media with a series of inner and outer model feasibility tests before regression and hypothesis testing were carried out. The results of the study stated that all observed variables that were predicted to influence the effectiveness of cybercrime prevention, namely awareness, use of information technology, and facilitating conditions, had a positive and significant effect on cybercrime prevention.
Supervisory Function And Earnings Quality: Gender Analysis Deden Tarmidi; Nurlis; Sormin, Feber; Prihanto, Hendi; Saputri, Zinka
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1557

Abstract

Gender analysis of independent commissioners and audit committees in carrying out supervisory functions and their impact on the entity’s earnings quality is the purpose of this study. With the unit of analysis of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2021, using multiple linear regression analysis methods with STATA software in analysing 745-panel data, this study found a positive effect of multi-gender independent commissioners on earnings quality but has a negative impact on mono-gender where female independent commissioners are more significant than male. While gender diversity in the audit committee does not affect earnings quality, even so, the supervisory function carried out by the male audit committee is more significantly positive than that of the female. Based on these results, owners can appoint multi-gender independent commissioners and mono-gender audit committees for proper supervisory functions, especially in preparing financial statements to improve earnings quality.
The Influence of Green Culture on Sustainability Development Goals (SDGs) With GCG Variables as A Moderation Usmar, Usmar; Prihanto, Hendi; Lanori, Tamrin; Selfiani, Selfiani
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 4 (2024): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i4.393

Abstract

Green culture, an organizational approach centered on environmental consciousness and practices, plays an increasingly significant role in promoting Sustainable Development Goals (SDGs). This study investigates the influence of green culture on the progress of SDGs, focusing on the integration of Good Corporate Governance (GCG) as a moderating variable. Through this exploration, we aim to understand how GCG can either enhance or hinder the effectiveness of green culture initiatives toward achieving specific SDG targets. This research uses a quantitative approach, analyzing data from organizations implementing green culture practices alongside structured GCG frameworks. Results indicate that companies that prioritize green culture see measurable improvements in meeting SDG objectives, especially in areas like resource management, waste reduction, and energy efficiency. The moderation effect of GCG shows that governance policies significantly influence the success of green initiatives, either amplifying their benefits or presenting challenges in aligning with sustainability goals. Key findings highlight that effective GCG not only supports environmental practices but also enhances organizational transparency and stakeholder trust. This study underscores the need for organizations to adopt integrated approaches where green culture and GCG work in synergy to maximize the positive impacts on SDG achievements. Such a framework can serve as a model for sustainable development, providing a pathway for businesses to balance profitability with global environmental and social responsibilities.
Factors that influence MSMEs to Report Taxes Damayanti, Prisila; Prihanto, Hendi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.827

Abstract

The research aims to determine and analyze the response of taxpayers (taxpayers) in reporting their taxes in the post-Covid 19 pandemic era after the government provided various relief policies through tax incentives to entrepreneurs and MSMEs in terms of the aspects of taxpayers' literacy knowledge, set tax rates, profitability of taxpayers' businesses, and business opportunities faced now and in the future. The research was conducted on several MSME cafe entrepreneurs in the Jagakarsa - Ciganjur sub-district and surrounding areas as a population, using a questionnaire with a rolling snowball distribution technique based on information obtained during the survey to obtain a total of 110 samples. Data analysis uses Smart PLS statistical software with tests such as validity and reliability, inner and outer models, statistical t-hypothesis testing, multiple regression, and coefficient of determination—the results of the research state that not all of the hypotheses can be accepted. Taxpayers' knowledge of tax literacy and profitability obtained by taxpayers from MSME actors has a significant positive effect on the contribution of taxpayers' tax reporting so that the hypothesis is accepted, while tax rates through incentives set by the government and business opportunities from MSMEs are not has a significant effect on the contribution to tax reporting by MSME taxpayers so that the hypothesis is rejected.
Co-Authors Ahmad Badawi, Ahmad Ajeng Dina Permatasari Ali, Anees Janee Azkiah, Neza Daluarti, R.R. Meitri Hening Chrisna Damayanti, Prisila Deden Tarmidi Devvy Noveliza Dewi Anggraini Dewi Anggraini Dewi, Widiawati Sinta Dinda Imanur Caturrahma Dini Fitrianti Estiarto, Lintang Putri Fairuzzaman Fairuzzaman Febiyana Febiyana Frans Augusta Adipermana Hadi, Muhammad Farhan Hermanto Jusuf Moestopo Islamiah Kamil Khaled, Januar Kurnia Sari Dewi Manshur, Tubagus Meri Siregar Monica Christanti Nani Sriyani Nirwan Mulyatno Nunik Yuni Pratiwi Nurlis NURUL HIDAYAH Prisila Damayanty Purnama, Prayoga Anggun Rika Yuniati Saputri, Zinka Selfiani Selfiani Selfiani , Selfiani Selfiani Selfiani Selfiani Selfiani, Selfiani Sormin, Feber Suyanto Suyanto Tamrin Lanori Usmar Usmar Usmar , Usmar Usmar Usmar Usmar Usmar, Usmar Venni, Riska Watriningsih Watriningsih Watriningsih, Watriningsih Wizanasari wizanasari Yolifiandri, Yolifiandri Yudhistira Adwimurti Yulaeli, Tri