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All Journal International Journal of Business, Management and Economics GEMBIRA (Pengabdian Kepada Masyarakat)
Salman Alfarizy
Universitas Islam Jember
Religion Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Factors Affecting Public Awareness and Payment of Land and Building Tax in Jember Regency Farida Umi Choiriyah; Miftakhul Jannah; Siti Nur Azizatul Luthfiyah; Ahmad Zubadul Afiq; Achmad Fawaid; Salman Alfarizy
International Journal of Business, Management and Economics Vol. 7 No. 2 (2026): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v7i2.3587

Abstract

This Study examines the phenomenon of public awarness regarding tax payments for the sake of the common good (maslaha) in Jember Regency, an area administratively comprising 31 districts, 22 urban villages, and 226 rural villages. A qualitative phenomenological method was employed, utilizing primary data gathered through surveys and interviews with village and urban village officials. Secondary data werw obtained from statistics Indonesia (BPS) reports, books, and previous research journals. Informants were selected representatively from the 31 disctrics, covering 28 villages or urban villages distributed across five regions of Jember, purposive sampling was used to select these interviewees. Data analysis and validation techniques included prolonged engagement, triangulation, and member checking. The results reveal a disparity in tax payment awareness between urban and rural areas in Jember. Urban residents demonstrate higher compliance, supported by better education levels, economic conditions, and a greater understanding of the role of taxes in driving development. Conversely, awareness in rural areas varies, some residents do not pay taxes regularly, often waiting for collections officers to visit. However, one area ini South Jember stands out, despite being a rural setting, the community’s Land and Building Tax payment rate is notably high (60-80%). This is attributed to the local government’s strategic collection approach, which ties tax settlement to the processing of administrative documents at the village level. Delays in tax payments in Jember generally stemnot from economic inability, but from a lack of awareness, understanding, and information regarding tax obligations and payment schedules. Given that tax payment align with the concept of maslaha, as tax revenue returns to the community through infrastructure improvements, public facilities, education, healthcare, and government subsidies, it is essential to enhance public outreach and education regarding tax payments for the benefit of the people of Jember
PENINGKATAN LITERASI KEUANGAN SISWA SMK MADINATUL ULUM CANGKRING MELALUI SOSIALISASI PENGELOLAAN KEUANGAN DAN PENGENALAN PERBANKAN SYARIAH Salman Alfarizy; Siti Maisaroh; Muhammad Ali; Alif Pamuji
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 05 (2026): OKTOBER 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Literasi keuangan merupakan kompetensi penting bagi siswa sekolah menengah kejuruan karena mendukung kemampuan mengambil keputusan keuangan secara bertanggung jawab, mengendalikan pengeluaran, membangun kebiasaan menabung, dan menggunakan layanan keuangan secara aman. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman siswa mengenai pengelolaan keuangan pribadi serta memperkenalkan prinsip dasar perbankan syariah di SMK Madinatul Ulum Cangkring. Kegiatan dilaksanakan pada 9 Mei 2026 dengan melibatkan 48 siswa dari kelas 10 hingga 12. Metode yang digunakan berupa sosialisasi interaktif melalui penyampaian materi, diskusi, tanya jawab, dan simulasi kasus keuangan sederhana. Materi mencakup perbedaan kebutuhan dan keinginan, penyusunan anggaran, pencatatan pemasukan dan pengeluaran, kebiasaan menabung, pemanfaatan layanan keuangan, serta prinsip dasar perbankan syariah. Hasil kegiatan menunjukkan bahwa peserta berpartisipasi aktif dan memiliki pemahaman yang lebih baik mengenai penetapan prioritas keuangan, penyusunan anggaran pribadi, serta perbedaan dasar antara bank syariah dan bank konvensional. Kegiatan ini diharapkan dapat mendorong siswa menerapkan perilaku keuangan yang bijak, terencana, dan bertanggung jawab. 
Co-Authors Achmad Fawaid Afiq, Ahmad Zubadul Afiq Alif Pamuji Farida Umi Choiriyah Miftakhul Jannah MUHAMMAD ALI Siti Maisaroh Siti Nur Azizatul Luthfiyah