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All Journal Unram Journal of Community Service (UJCS) Jurnal Point Equilibrium Manajemen dan Akuntansi
Ghea Fauziah
Politeknik Negeri Madiun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Nilai Sosial, Dukungan Keluarga, dan Ekspektasi Imbalan Finansial terhadap Minat Karier Mahasiswa Akuntansi Publik: The Influence of Social Values, Family Support, and Financial Expectations on Accounting Students’ Career Interest in the Public Sector Ghea Fauziah; Ika Sebti Nurkumalasari
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.689

Abstract

This study aims to examine how accounting students’ interest in pursuing careers in the public sector is influenced by social values, family support, and expectations of financial rewards. In order to understand how one's interests in a certain field develop, this study takes a quantitative method by drawing on the Social Cognitive Career Theory and the Theory of Planned BehaviorThe population of this study consists of all students enrolled in the Public Sector Accounting Study Program at Politeknik Negeri Madiun. The modest sample size allowed all 165 students to participate as responders. A total of 146 valid answers were used for data analysis from an online questionnaire. The data were analyzed using the PLS-SEM approach. Results show that interest in working for the government is positively and significantly impacted by social ideals, familial support, and expectations of financial return. Besides financial considerations, these findings add credence to the idea that students' social values and the support they get from their communities play a role in shaping their professional achievements.
Implementation of SAK EMKM as the Basis for Annual Tax Reporting Koerniawan Dwi Wibawa; Dewi Kirowati; Tri Septianto; Ahmad Kudhori; Ghea Fauziah; Sebti Nurkumalasari; Ika Rahuli Kusuma Dewi
Unram Journal of Community Service Vol. 6 No. 4 (2025): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1201

Abstract

This community service activity aimed to enhance the understanding and practical skills of Grade XII Accounting students at SMK Negeri 1 Geger in applying the Financial Accounting Standards for Micro Small and Medium Enterprises (SAK EMKM) as the basis for annual tax reporting. Conducted on September 2 2025 the in person program covered four key topics the role of MSMEs in the national economy components of SAK EMKM based financial statements transaction recognition methods and simplified tax calculation approaches. Through a combination of socialization hands on Excel based financial statement preparation and interactive discussions participants’ demonstrated improved comprehension of SAK EMKM principles journal entries and basic tax computation. Although challenges remain particularly in grasping abstract accounting concepts such as cost of goods sold depreciation and liability classification the activity successfully laid a foundational framework for future competency development. The use of Microsoft Excel proved effective for automation yet highlighted the need for technical guidance to avoid errors. This initiative underscores the importance of integrating SAK EMKM into vocational accounting education to produce job ready graduates who can support transparent accountable and tax compliant financial management in Indonesias MSME sector. Continued mentoring and collaboration between educational institutions and stakeholders are recommended to sustain and expand these outcomes.
Co-Authors Ahmad Kudhori Ika Rahuli Kusuma Dewi Kirowati, Dewi Nurkumalasari, Ika Sebti Sebti Nurkumalasari Tri Septianto Wibawa, Koerniawan Dwi