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All Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal PKM Manajemen Bisnis
Liasari Fajarwati
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Penguatan Literasi Keuangan Dalam Mengelola Keuangan Pribadi Pada Siswa SMK IPTEK Tangerang Selatan Aat Sutihat; Liasari Fajarwati
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.1951

Abstract

The low level of financial literacy among adolescents has become a critical issue that requires serious attention, particularly for vocational high school (SMK) students who are beginning to manage their finances independently. Limited understanding of personal financial management can lead to consumptive behavior, weak saving habits, and increased vulnerability to the misuse of digital financial services. This Community Service Program aimed to enhance the financial literacy of SMK students through applicative and contextual education on personal financial management. The program was implemented at SMK IPTEK and involved 35 students as participants. The PKM activities were conducted by five lecturers from the Undergraduate Accounting Study Program of Universitas Pamulang on September 27, 2025. The implementation methods included interactive counseling sessions, participatory discussions, budgeting simulations, and the introduction of potential digital financial risks. Program evaluation was carried out by comparing students’ knowledge and skills before and after the activities. The results showed a significant improvement in students’ financial understanding and competencies, particularly in distinguishing between needs and wants, preparing simple personal budgets, and increasing awareness of digital financial risks. These findings indicate that structured and participant-oriented financial education is effective in improving financial literacy. This PKM program contributes to fostering responsible financial behavior among SMK students and is expected to serve as a sustainable community service model supported by schools and relevant stakeholders.
Pengaruh Pemanfaatan Teknologi Informasi, Penerapan Sistem E-Filing Dan Pemahaman Self Assessment Terhadap Kepatuhan Wajib Pajak Yusriyyah Rahmawati; Wizanasari; Liasari Fajarwati
JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 11 No. 2 (2026): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v11i2.2185

Abstract

Penelitian ini bertujuan menganalisis pengaruh pemanfaatan teknologi informasi (X.1), penerapan sistem e-filing (X.2), dan pemahaman self-assessment (X.3) terhadap kepatuhan wajib pajak (Y) pada KPP Pratama Pondok Aren. Metode penelitian menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada 100 responden yang dipilih melalui teknik non-probability sampling dengan jenis sampling insidental berdasarkan rumus Slovin. Data dianalisis menggunakan regresi linier berganda, koefisien korelasi, koefisien determinasi, serta uji hipotesis. Hasil uji F menunjukkan bahwa secara simultan X.1, X.2, dan X.3 berpengaruh positif dan signifikan terhadap Y dengan nilai Fhitung > Ftabel (26,247 > 2,699) serta persamaan regresi: Y = 11,636 + 0,140 X.1 + 0,173 X.2 + 0,449 X.3. Secara parsial (uji t), ketiga variabel independen juga berpengaruh signifikan terhadap Y, dibuktikan dengan nilai thitung > ttabel (1,984) untuk X.1 (6,448), X.2 (5,721), dan X.3 (7,707).
Co-Authors Aat Sutihat Wizanasari Yusriyyah Rahmawati