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All Journal Jurnal Multidisiplin West Science The Es Accounting and Finance Jurnal Akuntansi dan Keuangan West Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan JURDIASRA
Willy Nurhayadi
Universitas Sultan Ageng Tirtayasa
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Penguatan Good Governance dan Keamanan Informasi dalam Mendorong Organisasi Adaptif di Era Globalisasi Digital: Pengabdian Willy Nurhayadi; Ria Puspitasari; Jamaludin Jamaludin; Ilma Darojat; Vernando Vernando; Tekni Megaster; Fida Arumingtyas; Eko Sudarmanto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6370

Abstract

The rapid development of digital technology and globalization has encouraged organizations to enhance their adaptability through strengthening governance and information security. However, many organizations still face limitations in implementing good governance principles and managing information security effectively. This Community Service Program aims to improve participants’ understanding of the importance of good governance and information security in creating adaptive organizations in the era of digital globalization. The program was conducted online through Zoom Meeting and involved approximately 88 participants from various organizational and professional backgrounds. The implementation method consisted of preparation, implementation, evaluation, and follow-up stages using an educative-participatory approach through socialization, training, and interactive discussions. Program evaluation was carried out using pre-tests and post-tests to measure participants’ level of understanding before and after the activity. The results demonstrated a significant improvement in participants’ understanding, indicated by an increase in the average pre-test score from 68 to 86 in the post-test. In addition to enhancing participants’ literacy regarding organizational governance and information security, the program also increased awareness of the importance of digital risk management, data protection, and strengthening an adaptive organizational culture. Therefore, this community service activity provided a positive contribution to supporting the development of professional, secure, and responsive organizations in facing digital transformation.
Determinants of Tax Compliance among Small and Medium Enterprises: An Empirical Study in Indonesia Loso Judijanto; Willy Nurhayadi; Eko Cahyo Mayndarto; Ahalik Ahalik; Eri Kristanto; Eko Sudarmanto
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3403

Abstract

This study investigates the factors influencing tax compliance among Small and Medium-Sized Enterprises (SMEs) in Indonesia. Using a quantitative approach, data were collected from 150 SME owners and managers through a structured survey with Likert-scale questions. The study examines the impact of tax knowledge, tax attitudes, administrative burdens, business size, and financial constraints on tax compliance. Data analysis was performed using SPSS version 25, employing descriptive statistics, correlation analysis, and multiple regression analysis. The results reveal that tax knowledge and positive tax attitudes are the strongest predictors of tax compliance, while administrative burdens and financial constraints negatively affect compliance. The study highlights the need for improved tax education and simplified tax procedures to increase compliance rates among SMEs. The findings offer valuable insights for policymakers aiming to design more effective tax policies and strategies to encourage higher tax compliance in the SME sector of Indonesia.
Pengaruh Pengetahuan Pajak, Persepsi Keadilan, dan Sanksi Pajak terhadap Niat Kepatuhan Wajib Pajak Orang Pribadi Willy Nurhayadi; Irwan Irawadi Barus; Mega Arum; Denardo Denardo; Fenty Astrina
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3111

Abstract

Penelitian ini mengkaji pengaruh pengetahuan perpajakan, persepsi keadilan perpajakan, dan sanksi perpajakan terhadap niat kepatuhan wajib pajak individu. Dengan pendekatan penelitian kuantitatif, data dikumpulkan dari 200 wajib pajak individu melalui kuesioner terstruktur yang diukur menggunakan skala Likert lima poin. Data yang dikumpulkan dianalisis menggunakan regresi linier berganda dengan SPSS versi 25. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan memiliki pengaruh positif dan signifikan terhadap niat kepatuhan, menunjukkan bahwa tingkat pemahaman yang lebih tinggi terhadap peraturan perpajakan mendorong kepatuhan sukarela. Persepsi keadilan perpajakan juga menunjukkan pengaruh positif yang signifikan, menyoroti pentingnya kebijakan perpajakan yang adil dan administrasi perpajakan yang transparan dalam membentuk perilaku wajib pajak. Selain itu, sanksi perpajakan ditemukan memiliki pengaruh positif yang signifikan terhadap niat kepatuhan, menunjukkan bahwa mekanisme penegakan hukum memainkan peran pencegahan yang penting. Secara bersamaan, pengetahuan pajak, persepsi keadilan, dan sanksi pajak menjelaskan proporsi yang substansial dari variasi dalam niat kepatuhan wajib pajak. Temuan ini menyarankan bahwa meningkatkan pendidikan pajak, menjaga keadilan dalam sistem pajak, dan menerapkan sanksi yang konsisten merupakan strategi esensial untuk meningkatkan kepatuhan wajib pajak individu.
Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM Willy Nurhayadi; Intan Puspanita; Ayu Noorida Soerono; Mulyanah Mulyanah; Mazda Eko Sri Tjahjono; Asih Machfuzhoh; Selly Anggraeni Haryono; Refi Pratiwi; Anistya Vinta Desi; Vierina Clyde
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Desa Sindangheula, Kecamatan Pabuaran, Kabupaten Serang, dengan mengusung tema "Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM". Tujuan utama dari kegiatan ini adalah untuk memberikan edukasi dan pendampingan kepada pelaku UMKM agar mampu memanfaatkan teknologi digital dalam pengelolaan kewajiban perpajakan mereka secara mandiri dan efisien. Kegiatan ini dilatarbelakangi oleh rendahnya literasi digital dan pemahaman perpajakan di kalangan pelaku usaha kecil di wilayah pedesaan. Bertempat di Kantor Desa Sindangheula, kegiatan ini menghadirkan Kepala Desa serta Penyuluh Pajak dari KPP Pratama Kota Serang sebagai narasumber. Metode pelaksanaan meliputi penyuluhan aplikasi perpajakan seperti e-Filing dan e-Billing, serta diskusi interaktif. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap proses pelaporan dan pembayaran pajak secara daring. Selain itu, peserta menunjukkan antusiasme tinggi untuk menerapkan teknologi digital dalam operasional usaha mereka. Kegiatan ini diharapkan dapat menjadi katalisator dalam membentuk ekosistem UMKM yang taat pajak, adaptif terhadap teknologi, dan berdaya saing tinggi di era digital.
From Cashless Transaction Capability to MSME Creditworthiness: The Role of Digital Accounting Quality in Indonesia’s Fintech Lending Ecosystem Duni Duni; Arniwita Arniwita; Muhammad Fithrayudi Triatmaja; Dika Anggara Putra; Willy Nurhayadi; Eko Sudarmanto
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1155

Abstract

The increasing adoption of cashless payment systems has created new opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve financial transparency and access fintech-based financing. This study examines the influence of cashless transaction capabilities on MSME creditworthiness, with digital accounting quality serving as a mediating variable in Indonesia’s fintech lending ecosystem. A quantitative research design was employed using data collected from 150 MSME owners and financial managers who actively used digital payment services and had experience with fintech-based financial services. The research variables were measured using a five-point Likert scale, and the data were analyzed using Structural Equation Modeling–Partial Least Squares with SmartPLS 3. The results show that cashless transaction capabilities have a significant positive effect on digital accounting quality and MSME creditworthiness. Digital accounting quality also has a significant positive effect on MSME creditworthiness. Furthermore, digital accounting quality significantly mediates the relationship between cashless transaction capabilities and MSME creditworthiness, indicating partial mediation. The model explains 68.7% of the variance in MSME creditworthiness and demonstrates satisfactory predictive relevance and model fit. These findings indicate that cashless transaction capabilities improve creditworthiness not only through traceable transaction histories but also by enhancing the accuracy, completeness, timeliness, and reliability of digital accounting information.
Co-Authors Ahalik Ahalik Anistya Vinta Desi Arniwita, Arniwita Asih Machfuzhoh Ayu Noorida Soerono Clyde, Vierina Darojat, Ilma Denardo Denardo Dika Anggara Putra Duni Duni Eko Sudarmanto Eri Kristanto Fenty Astrina Fida Arumingtyas Intan Puspanita Irwan Irawadi Barus Jamaludin Jamaludin Loso Judijanto Mayndarto, Eko Cahyo Mazda Eko Sri Tjahjono Mega Arum Muhammad Fithrayudi Triatmaja Mulyanah Mulyanah Refi Pratiwi Ria Puspitasari Selly Anggraeni Haryono Tekni Megaster Vernando Vernando