Articles
<![CDATA[Determinan Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Menjadi Wajib Pajak ]]>
<![CDATA[Achmad Iqbal]]>;
<![CDATA[Sari Narulita]]>;
<![CDATA[M. Iswahyudi]]>
<![CDATA[ SENTRALISASI Vol. 9 No. 1 (2020): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v9i1.692
<![CDATA[Untuk melaksanakan kewajiban pajaknya, seseorang atau badan harus terlebih dahulu menjadi wajib pajak. Diharapkan dengan meningkatkan jumlah wajib pajak, pendapatan negara dari sektor pajak juga akan meningkat. Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor penentu kesediaan pelaku UMKM untuk menjadi wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengumpulan data menggunakan teknik survei. Sebanyak 127 UMKM di Banyuwangi adalah sampel penelitian. Analisis data menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa sikap dan kontrol perilaku mempengaruhi minat UMKM untuk menjadi wajib pajak. Penelitian ini juga membuktikan bahwa kontrol perilaku dan minat mempengaruhi perilaku UMKM untuk menjadi wajib pajak. Namun, penelitian ini membuktikan bahwa norma subjektif dan pertanggungjawaban pemerintah tidak mempengaruhi minat.  ]]>
<![CDATA[Minat Generasi Milenial untuk Berwirausaha ]]>
<![CDATA[M Iswahyudi]]>;
<![CDATA[Achmad Iqbal]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 2 (2018) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v7i2.3320
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pendidikan kewirausahaan terhadap minat untuk berwirausaha generasi milenial dengan perceived desirability dan perceived feasibilty sebagai faktor mediasi. Penelitian ini menggunakan metode survey dengan jumlah responden sebanyak 62 responden. Data pada penelitian ini dianalisis menggunakan Partial Least Square (PLS) dengan perangkat lunak warpPLS versi 3.0. Hasil penelitian menunjukkan bahwa pendidikan kewirausahaan tidak mempengaruhi secara langsung minat untuk berwirausaha pada generasi milenial, tetapi minat untuk berwirausaha muncul ketika mendapatkan pendidikan dan mereka mempunyai keinginan (desirability) serta mampu mengelola (feasibility) kemampuan tersebut untuk berwirausaha.]]>
<![CDATA[APAKAH PENDIDIKAN KEWIRAUSAHAAN DIBUTUHKAN PADA ERA REVOLUSI INDUSTRI 4.0? ]]>
<![CDATA[Sari Narulita]]>;
<![CDATA[M Iswahyudi]]>
<![CDATA[ Nusantara Hasana Journal Vol. 1 No. 5 (2021): Nusantara Hasana Journal, October 2021 ]]>
Publisher : <![CDATA[Nusantara Hasana Berdikari ]]>
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<![CDATA[This study aimed to determine the effect of entrepreneurship education on the emergence of interest in becoming entrepreneurs in students of the Vocational School (SMK) majoring in accounting in Banyuwangi. By using intervening variables perceived feasibility and perceived desirability as well as adding role models as moderating. The survey method using a questionnaire was used in this study. the research sample is there are vocational students in Banyuwangi accounting department. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. the results of the study show that first, entrepreneurship education in vocational students majoring in accounting influences their interest in becoming entrepreneurs. Second, entrepreneurship education undertaken does not increase the interest of students to become entrepreneurs when through perceived feasibility and perceived desirability. Third, the role model added cannot strengthen the relationship between entrepreneurship education conducted with an interest in becoming entrepreneurs who through perceived feasibility and perceived desirabilty, but the role model is proven to strengthen the direct relationship between entrepreneurship education and interest in becoming entrepreneurs.]]>
<![CDATA[Zmijewski, Taffler, Springate dan Grover Model : Analisis Model Prediksi Kebangkrutan ]]>
<![CDATA[M Iswahyudi]]>
<![CDATA[ Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ekuitas.v10i1.46831
<![CDATA[This study aims to analyze the differences between the Zmijewski model, the Taffler model, the Taffler model and the Grover model in predicting financial distress in SOEs. BUMNs were chosen because BUMNs that were considered not to make a big contribution to the state budget were even reported to have gone bankrupt. The object of research is BUMN that has listed its name on the Indonesia Stock Exchange from 2016 - 2020. With a total of 16 companies, 90 total observations are obtained. The variable size was measured by the cut-off value in the Zmijewski (X-Score), Taffler (T-Score), Springate (S-Score) and Grover (G-Score) models. The results of the analysis show that the x-score, t-score and s-score show the same results regarding the predictions of 2 SOEs experiencing financial difficulties (GIAA and KRAS), these three models emphasize the company's ability to fulfill obligations to third parties. In addition, Zmijewski (X-Score), Taffler (T-Score), Springate (S-Score) also show a mismatch when used as a predictor of financial failure in the banking sector. Meanwhile, the g-score is a less sensitive model in predicting bankruptcy because it emphasizes the comparison of working capital and profit.]]>
<![CDATA[Entrepreneurship development program: Branding and marketing innovation during the pandemic ]]>
<![CDATA[Dian Arief Pradana]]>;
<![CDATA[Herdiana Dyah Susanti]]>;
<![CDATA[Rifka Arinda Noviasari]]>;
<![CDATA[Winda Hurotul ‘Aini]]>;
<![CDATA[Moh. Fahrurrozi]]>;
<![CDATA[Elok Rosyidah]]>;
<![CDATA[M. Iswahyudi]]>
<![CDATA[ Community Empowerment Vol 6 No 11 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/ce.5477
<![CDATA[The Covid-19 pandemic has resulted in many businesses experiencing a slump. The decline occurred because businesses were not ready to adapt to changing consumer preferences. Shops and supermarkets, which are usually crowded with consumers, are now suddenly deserted because consumers prefer to stay at home. Business owners must innovate, especially in terms of marketing to maintain their existence during the pandemic. This activity aims to improve the entrepreneurial skills of students and alumni to survive during the pandemic. The method of implementing this entrepreneurship development program is carried out in the form of a webinar with the theme Branding and Marketing Innovation During the Covid-19 Pandemic. The total number of participants is approximately 80 students and alumni. The results of the activity showed that the webinar activity really helped the participant's business to be able to grow and survive the pandemic. It is hoped that this webinar can increase creativity and bring up participant innovation to become strong entrepreneurs in the midst of the COVID-19 pandemic.]]>
<![CDATA[DETERMINAN KESUKARELAAN KARYAWAN DALAM MELAKSANAKAN PEKERJAAN ]]>
<![CDATA[Arif Rahman Hakim]]>;
<![CDATA[M. Iswahyudi]]>
<![CDATA[ Journal of Innovation Research and Knowledge Vol. 1 No. 9: Februari 2022 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[Penelitian ini bertujuan untuk melihat pengaruh dari faktor-faktor yang membuat karyawan secara sukarela mengerjakan pekerjaan mereka. Faktor kesukarelaan ini dihubungkan dengan komitmen, kepuasan kerja dan budaya organisasi. Penelitian ini dilakukan pada 17 Cabang KSP Milan. Pengambilan sampel menggunakan metode convenience sampling. Hasil penelitian menunjukkan bahwa kepuasan kerja akan membuat karyawan melakukan pekerjaannya dengan sukarela. Sedangkan komitmen organisasi dan budaya organisasi belum mampu membuat karyawan untuk melakukan kesukarelaan dalam menyelesaikan pekerjaannya. Hal ini menunjukkan bahwa setiap karyawan menginginkan adanya timbal balik, antara apa yang didapatkan berupa gaji, dengan apa yang diberikan kepada perusahaan berupa tenaga dan fikiran. Semakin karyawan merasa bahwa apa yang didapatkan dari perusahaan dirasa memuaskan, maka akan membuat karyawan semakin rela dalam melakukan pekerjaanya.]]>
<![CDATA[Training for Women's Groups on Papaya Production Management in Papaya Jam in Sambirejo ]]>
<![CDATA[Leni Vitasari]]>;
<![CDATA[M. Iswahyudi]]>;
<![CDATA[Mahfud]]>
<![CDATA[ GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi ]]>
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DOI: 10.36526/gandrung.v3i2.2065
<![CDATA[Papaya is one of the superior products occupied by farmers in Sambirejo Village, Bangorejo District, Banyuwangi Regency, taking into account the economic potential of the harvest obtained. The main problem that arises is that harvests cannot be carried out simultaneously, resulting in inefficiency in the distribution process of harvested crops outside the region. On the other hand, the harvest exceeds the consumption demand of the local community so that there is a decrease in the value of the product used as animal feed. Against this problem, it is necessary to innovate processing papaya products into various kinds of economic products as well as an effort to empower the community's economy. This effort is part of an out-of-school education program to provide knowledge and skills, namely through innovative training. This training resulted in the innovation of solid papaya soap, liquid hand washing soap and body scrub made from papaya.]]>
<![CDATA[Strategi Pengembangan Wisata Konservasi Mangrove Dan Edukasi Di Desa Pondoknongko Kec. Kabat Kab. Banyuwangi ]]>
<![CDATA[Oktavima Wisdaningrum]]>;
<![CDATA[Achmad Iqbal]]>;
<![CDATA[M. Iswahyudi]]>
<![CDATA[ Journal of Aquaculture Science Vol 7 No 2 (2022): Journal of Aquaculture Science ]]>
Publisher : <![CDATA[Airlangga University ]]>
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DOI: 10.31093/joas.v7i2.250
<![CDATA[Penelitian ini bertujuan untuk mengetahui secara empiris bagaimana pemanfaatan pantai pondoknongko sebagai objek wisata dan faktor-faktor yang mempengaruhi pengembangan wisata di Desa Pondoknongko sehingga akan membantu penyusunan strategi pengembangan wisata konservasi mangrove dan edukasi yang tidak hanya mengarah pada tujuan jangka pendek, melainkan memperhatikan keberlanjutan (sustainability).Data yang digunakan pada penelitian ini berasal dari data primer dan sekunder. Data primer diperoleh dengan wawancara, observasi, dan Focus Group Discussion (FGD). Sedangkan data sekunder diperoleh dari sumber-sumber yang relevan. Teknik analisis data yang digunakan adalah analisis SWOT. Hasil penelitian ini menunjukkan bahwa berdasarkan analisis SWOT, Pantai Pondoknongko sangat potensial dijadikan objek wisata konservasi mangrove dan edukasi. Beberapa faktor yang perlu diperhatikan dalam pengembangan wisata diantaranya, tingginya Abrasi dan Erosi, belum adanya fasilitas wisata, kesadaran masyarakat dan manajemen pengelola wisata yang belum maksimal. Kata kunci: Pantai Pondoknongko, Analisis SWOT, Wisata Konservasi Mangrove, Edukasi]]>
<![CDATA[INTEREST IN IMPLEMENTATION OF FINANCIAL INFORMATION SYSTEMS FOR SME’S ]]>
<![CDATA[M. Iswahyudi]]>;
<![CDATA[Winda Hurotul'Aini]]>;
<![CDATA[Sari Narulita]]>
<![CDATA[ International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 2 (2023): March ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/ijerlas.v3i2.655
<![CDATA[This study aims to determine the interest of SMEs in using accounting information systems. The interest of MSME actors is measured using the effectiveness of the implementation of financial information systems. In addition, the attitude variable is used to bridge the relationship between the perceptions of MSME actors related to ease of use, usability, risk and trust in the effectiveness of the information system used. The survey method using a questionnaire was used in this study. the results of the study show that attitude determines the effectiveness of the implementation of financial information systems by MSME actors. This study also found that in order to bring out a positive attitude from users of financial information systems, it is necessary to pay attention to the usefulness of financial information systems that are created and trusted by MSME actors.]]>
<![CDATA[Training and Assistance for Goat Breeders in Compiling the Cost of Production ]]>
<![CDATA[Winda Hurotul'Aini]]>;
<![CDATA[Rifka Arinda Noviasari]]>;
<![CDATA[Sari Narulita]]>;
<![CDATA[M Iswahyudi]]>
<![CDATA[ GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi ]]>
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DOI: 10.36526/gandrung.v4i1.2511
<![CDATA[This service activity is carried out with the aim of providing training and assistance to goat breeders (K-Milk Farm) in Kalipuro Village in compiling and making the cost of production. The cost of production helps farmers to be able to independently calculate how much production costs are incurred which can then be used as a basis for calculating business profit and loss, even though the price for livestock products in the form of milk is determined by the market. The method of implementing community service is carried out by providing training in classifying the costs incurred by breeders. Variable costs, fixed costs and semi-variable costs. After the classification is carried out, training is given related to the calculation and preparation of the cost of production. Not only training, this service is also followed by mentoring activities aimed at maintaining communication and consultation between the service team and breeders. The results of the service show that farmers so far have not separated the costs used for production and non-production purposes. So to make the cost of production free from bias it is necessary to separate costs.]]>
