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All Journal Akuntansi Krida Wacana Competitive Jurnal Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Buana Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ilmu Sosial dan Ilmu Politik Malikussaleh (JSPM) Jurnal Manajemen dan Bisnis Indonesia Auditing Research Journal Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pustaka Dianmas PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jurnal Akuntansi Jurnal Akuntansi
Verliani Dasmaran
Universitas Mathla'ul Anwar Banten
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DIGITAL BUSINESS LITERACY AND PRODUCT INNOVATION AS DRIVERS OF MSME SUSTAINABILITY: THE MODERATING ROLE OF DIGITAL MARKETING Enjat Sudrajat; Verliani Dasmaran
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.685

Abstract

This study aims to analyze the influence of digital business literacy and product innovation on the sustainability of MSMEs in Pandeglang Regency, with digital marketing as a moderating variable. Data were obtained from 390 MSMEs through a survey using a Likert-scale questionnaire and analyzed using the Structural Equation Modeling (SEM-PLS) method. The results show that digital business literacy has a positive and significant effect on MSME sustainability, while product innovation has a negative effect without the support of an appropriate digital marketing strategy. Digital marketing does not significantly moderate the effect of digital business literacy, but weakens the effect of product innovation on MSME sustainability. These findings indicate the importance of integrating digital marketing strategies that are appropriate to the characteristics of products and digital markets to support MSME sustainability. This study provides a practical contribution to MSME development through increasing digital literacy and product innovation supported by effective digital marketing strategies.
Revitalisasi Budaya Pajak di Kampus: Gerakan Pojok Pajak sebagai Sarana Edukasi dan Pendampingan SPT Tahunan Sudrajat, Enjat; Permatasari, Novelia Kiki; Dasmaran, Verliani; Rachman, Nono Arief; Sutihat, Eva; Rifa’i S, Bachtiar; Mi’rajiah, Neng Septiani Fadilatul; Yulianti, Masyayu; Ramadhani, Muhamad; Deliyanti, Deliyanti
Jurnal Pustaka Dianmas Vol 5, No 2 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/dianmas.v5i2.6513

Abstract

Compliance in reporting Annual Tax Returns (SPT) is one form of citizen contribution in supporting state revenue through taxes. Unfortunately, the level of tax literacy and awareness among the academic community, especially students and education staff, is still relatively low. This community service activity aims to build a culture of tax compliance on campus through the implementation of the Tax Corner Movement as a means of education and assistance in reporting Annual Tax Returns. The implementation method includes socialization, technical training on filling out SPTs using e-Filing, and direct assistance services through the Tax Corner booth on the Mathla'ul Anwar University Campus. The results of the activity showed an increase in participants' understanding of independent tax reporting procedures. As many as 85% of participants felt helped by the existence of this service, and 72% of them successfully completed their SPT reports on time. This activity proves that a collaborative and educational approach on campus can encourage increased tax compliance, especially for first-time taxpayers. The Tax Corner Movement is worthy of replication as a model of sustainable community service in building a tax culture from an early age.
Green Household Initiative: Pengenalan Ekonomi Sirkuler dalam Pengelolaan Limbah Rumah Tangga Dasmaran, Verliani; Permatasari, Novelia Kiki; Sutihat, Eva; Masitoh, Masitoh; Nuraeni, Rini; Al Birun, Muhamad Syehan; Umamah, Neneng; Lestari, Intan
Jurnal Pustaka Dianmas Vol 5, No 2 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/dianmas.v5i2.6505

Abstract

The increasing generation of household waste in Indonesia, including in Teluklada Village, Sobang District, Pandeglang Regency, poses a serious threat to environmental quality and public health. Low environmental literacy, limited understanding of waste separation, and the prevalence of open burning and mixed waste disposal highlight the urgent need for community-based environmental education. In response to this issue, the Green Household Initiative Community Service Program (PKM) was implemented to enhance public understanding of the circular economy as an alternative approach to household waste management. The methods included field observation, preparation of educational materials, delivery of socialization through presentations and interactive discussions, and basic evaluation of participants’ comprehension. The results indicate a notable improvement in participants’ knowledge of the 3R principles (reduce, reuse, recycle), a positive shift in perceptions regarding the value of waste, and increased awareness of the importance of waste sorting in daily activities. Overall, this program plays a critical role in addressing the urgent need for environmental education and serves as an initial step in strengthening community understanding of circular economy–based waste management.
Co-Authors - - Selfiani Al Birun, Muhamad Syehan Ali Nurdin Alpia Aliana Lukman Andi Odeh Deliyanti, Deliyanti Enjat Sudrajat Eva Sutihat Fauziah Fika Intan Lestari Irma Paramita Sofia Marchase, Malvina Masitoh Masitoh Masitoh Mi’rajiah, Neng Septiani Fadilatul Munazat, Mumu Nani Sriyani Nono Arief Rachman Novelia Kiki Permata Sari Novelia Kiki Permatasari Nunung Nurhayati Nuraeni, Rini Nurbani, Siti Nuryati Ramadhani, Kiki Yulia Nurul Ramadhani, Muhamad Rifa’i S, Bachtiar Roharji, Febri Sanusi Sanusi Sartika, Nenden Suciyati Sevi Maulana Safar Sherla Nursela Sudrajat, Enjat Surahman Surahman Syamsudin Syamsudin Taryanto, Taryanto Tatang Tatang Umamah, Neneng Yulaeli, Tri Yulianti, Masyayu