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All Journal Owner : Riset dan Jurnal Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Administrasi Profesional
Yasir Hadiani
Politeknik Negeri Tanah Laut
Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinan Pencegahan Kecurangan dalam Pengelolaan Dana Desa di Kecamatan Pelaihari Kabupaten Tanah Laut Astia Putriana; Bella Puspita Rininda; Desy Amelia; Ines Saraswati Machfiroh; Yasir Hadiani; Yuli Fitriyani; M. Riduan Abdillah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3080

Abstract

The purpose of this study was to examine how the competence, accountability, and transparency of village officials influence their ability to prevent fraud in village fund management. This study involved village officials in Pelaihari Regency. Purposive sampling resulted in 75 respondents. This study collected data through questionnaires. Data analysis techniques used included descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that the competence and transparency of village officials did not influence fraud prevention, while accountability did. This suggests that fraud prevention efforts in village fund management are more effective if implemented through increased accountability of village officials, such as regular reporting, clear accountability, and consistent oversight of every use of village funds. Previous research has emphasized fraud detection, while prevention mechanisms at the village level are still limited. This study contributes by developing a fraud prevention model based on the Fraud Diamond in the context of village fund governance. These findings provide practical implications that local governments and policymakers need to emphasize strengthening accountability and monitoring mechanisms as a primary strategy in preventing fraud and improving the quality of village financial governance.
Penguatan Literasi Perpajakan pada Generasi Muda: Studi Pengabdian Masyarakat Prodi Akuntansi Perpajakan Politala di SMK Negeri 1 Takisung Khalid Al Hadring Smith; M. Riduan Abdillah; Yasir Hadiani; Anto Andreawan; Ardi Kurniawan
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 4 No 2 (2025): Oktober 2025
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v4i2.654

Abstract

Abstrak Kegiatan pengabdian masyarakat bertema “Penguatan Literasi Perpajakan pada Generasi Muda” dilaksanakan oleh Program Studi D4 Akuntansi Perpajakan Politeknik Negeri Tanah Laut (Politala) di SMK Negeri 1 Takisung, Kabupaten Tanah Laut, Kalimantan Selatan. Tujuan utama kegiatan ini adalah meningkatkan pemahaman siswa terhadap konsep dasar perpajakan, menumbuhkan kesadaran pajak sejak dini, serta memberikan pengalaman aplikatif bagi mahasiswa melalui kegiatan edukasi dan pendampingan. Metode pelaksanaan mencakup ceramah interaktif, simulasi pengisian SPT Tahunan, praktik administrasi pajak sederhana (NPWP dan EFIN), serta diskusi kelompok. Hasil evaluasi menunjukkan peningkatan signifikan pada literasi perpajakan siswa, dengan rata-rata skor pemahaman meningkat dari 41,2% menjadi 82,7% setelah kegiatan. Antusiasme siswa terhadap materi dan partisipasi aktif mahasiswa sebagai fasilitator turut memperkuat efektivitas program. Kegiatan ini juga menegaskan peran strategis kampus vokasi dalam pelaksanaan Tridharma Perguruan Tinggi, khususnya dalam aspek pengabdian kepada masyarakat. Program edukasi pajak ini diharapkan menjadi model penguatan inklusi keuangan berbasis pajak yang dapat direplikasi di sekolah-sekolah menengah lainnya di Kalimantan Selatan untuk mendukung peningkatan kesadaran pajak generasi muda dan keberlanjutan pembangunan daerah. Kata Kunci: Literasi Pajak, Edukasi Pajak, Kampus Vokasi, Politala, Inklusi Keuangan Abstract The community service activity entitled “Strengthening Tax Literacy Among the Young Generation” was conducted by the D4 Tax Accounting Study Program of Politeknik Negeri Tanah Laut (Politala) at SMK Negeri 1 Takisung, Tanah Laut Regency, South Kalimantan. The main objectives of this program were to enhance students’ understanding of basic taxation concepts, foster early tax awareness, and provide practical experience for students through educational and mentoring activities. The implementation methods included interactive lectures, simulations of annual tax return (SPT) filing, basic tax administration practices (NPWP and EFIN registration), and group discussions. The evaluation results showed a significant improvement in students’ tax literacy, with the average comprehension score increasing from 41.2% to 82.7% after the program. Students’ enthusiasm for the material and the active participation of Politala students as facilitators further strengthened the program’s effectiveness. This activity also highlights the strategic role of vocational higher education institutions in carrying out the Tri Dharma Perguruan Tinggi, particularly in community service. The tax education program is expected to serve as a model for strengthening tax-based financial inclusion that can be replicated in other vocational schools across South Kalimantan to support the improvement of young people’s tax awareness and the sustainability of regional development. Keywords: Tax Literacy, Tax Education, Vocational Higher Education, Politala, Financial Inclusion
Pendampingan Revitalisasi BUMDES Melalui Studi Kelayakan Usaha Pada Desa Pemuda Kabupaten Tanah Laut Yasir Hadiani; M.Riduan Abdillah; Yuli Fitriyani; Rina Pebriana; Ahmad Edwin Hidayat; Ainurrafiq Wisnu Pratama; Anisa Nur Maulidya
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2788

Abstract

Artikel ini membahas program pengabdian kepada masyarakat berupa pendampingan revitalisasi Badan Usaha Milik Desa (BUMDes) di Desa Pemuda, Kabupaten Tanah Laut. Kegiatan ini dilatarbelakangi oleh rendahnya kinerja BUMDes akibat kurang optimalnya pengelolaan usaha dan belum adanya kajian kelayakan usaha sebagai pengambilan keputusan. Tujuan kegiatan ini adalah memberikan pendampingan dalam penyusunan studi kelayakan usaha yang mencakup aspek pemasaran, teknis, keuangan, dan manajemen. Metode yang digunakan meliputi observasi lapangan, wawancara dengan pengelola BUMDes, pelatihan proposal penyusunan studi kelayakan usaha, serta pendampingan dalam analisis data. Hasil kegiatan menunjukan adanya peningkatan pemahaman pengelola BUMDes dalam merancang usaha yang layak dan berpotensi meningkatkan kemandirian desa. Program ini berimplikasi pada penguatan tata kelola BUMDes dan memberikan rekomendasi usaha yang sesuai dengan potensi lokal pada Desa Pemuda.
PENGARUH PENGETAHUAN PAJAK TERHADAP MINAT MAHASISWA BERWIRAUSAHA DENGAN SELF-EFFICACY SEBAGAI MODERASI Yasir Hadiani; M Riduan Abdillah; Janitra Prabowo
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 4 No. 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1575

Abstract

This study aims to analyze the effect of tax knowledge on students’ entrepreneurial interest, with self-efficacy as a moderating variable. The research is motivated by the importance of understanding taxation and self-confidence in shaping entrepreneurial behavior among accounting and taxation students. A quantitative approach was employed using primary data collected through a four-point Likert scale questionnaire. The research population consisted of active students enrolled in the Diploma III in Accounting and Bachelor of Applied Science in Tax Accounting programs at Politeknik Negeri Tanah Laut, with a total of 129 respondents who had completed entrepreneurship and taxation courses.Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results reveal that tax knowledge has a positive and significant effect on students’ entrepreneurial interest, whereas self-efficacy does not significantly moderate this relationship. The negative interaction coefficient (–0.013) indicates that at a high level of self-efficacy, the effect of tax knowledge on entrepreneurial interest tends to weaken. This suggests that students with high self-efficacy rely more on personal capability rather than cognitive aspects such as tax literacy when making entrepreneurial decisions. The findings support the Theory of Planned Behavior (Ajzen, 1991) and Self-Efficacy Theory (Bandura, 1997), emphasizing that both cognitive and psychological factors jointly influence entrepreneurial intention among accounting and taxation students.
EVALUATION OF THE IMPLEMENTATION OF PERMENDAGRI NO. 20 OF 2018 IN VILLAGE FINANCIAL MANAGEMENT: A CASE STUDY OF PEMUDA VILLAGE Astia Putriana; Yasir Hadiani; Mellisa Anggraini
Jurnal Administrasi Profesional Vol 6 No 2 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i2.8111

Abstract

This study aims to evaluate the financial management of Desa Pemuda based on Permendagri No. 20 of 2018 concerning village financial management. The regulation outlines five key stages: planning, implementation, administration, reporting, and accountability. Financial management in villages must be carried out in a transparent, accountable, participatory manner, and in accordance with budget discipline. This study was conducted to determine whether the financial management practices in Desa Pemuda align with the provisions of the regulation. This research uses a qualitative descriptive method. Data were collected through interviews with village officials, analysis of supporting documents, and field observations. The evaluation indicators were developed based on the regulatory framework and were used to assess compliance at each stage. The results show that the financial management of Desa Pemuda has generally complied with the applicable regulations. The planning, administration, and reporting stages are mostly in accordance with the rules, supported by relevant documents and procedures. However, there are still shortcomings at the implementation and accountability stages, such as the absence of several official documents like the 2024 DPA and the unavailability of a complete SK for task assignments to village officials. Additionally, public involvement and transparency in delivering information still need improvement. These findings suggest the importance of strengthening documentation management and increasing the capacity of village officials through training and technical assistance.
Co-Authors Ahmad Edwin Hidayat Ainurrafiq Wisnu Pratama Anisa Nur Maulidya Anto Andreawan Ardi Kurniawan Astia Putriana Astia Putriana, Astia Desy Amelia Ines Saraswati Machfiroh Janitra Prabowo Khalid Al Hadring Smith M.Riduan Abdillah Mellisa Anggraini Rina Pebriana Rininda, Bella Puspita Yuli Fitriyani