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All Journal Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Ilomata International Journal of Management
Yokazio Sharen
Universitas Negeri Padang
Humanities Education Engineering Social Sciences Other

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Program PKM Pelatihan Peningkatan Literacy Keuangan dan Perpajakan untuk Meningkatkan Kompetensi UMKM DI Nagari Pandai Sikek Kabupaten Tanah Datar Sari Arsita; Firman Firman; Mike Yolanda; Yokazio Sharen; Siti Rahmi Hidayatullah; Shintya Dwi Permata
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 26, No 2 (2026): Suluah Bendang: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.06560

Abstract

Rendahnya literasi keuangan dan pemahaman perpajakan masih menjadi tantangan utama bagi pelaku UMKM di Nagari Pandai Sikek, Kecamatan X Koto, Kabupaten Tanah Datar. Kondisi ini berdampak pada pengelolaan keuangan yang tidak sistematis, kesulitan mengakses pembiayaan, serta rendahnya kepatuhan pajak sehingga membatasi peluang usaha dan dukungan pemerintah. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas pelaku UMKM dalam pencatatan keuangan sederhana, pengelolaan arus kas, penyusunan laporan laba rugi, serta pemahaman kewajiban perpajakan termasuk pendaftaran NPWP, pengisian SPT, dan pemanfaatan insentif pajak. Metode yang digunakan meliputi sosialisasi, pelatihan interaktif, praktik, dan pendampingan, dengan evaluasi melalui pretest dan posttest. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan yang signifikan setelah pelatihan, tercermin dari perbedaan skor pretest–posttest serta kemampuan peserta dalam menerapkan pencatatan keuangan dan administrasi perpajakan pada usahanya masing-masing. Program ini diharapkan mampu memperkuat profesionalisme dan daya saing UMKM serta menjadi model pemberdayaan yang dapat direplikasi di wilayah lain.
Revisiting Gender Gaps in Microenterprise Performance: Evidence from Firm-Level and Household-Level Outcomes Ramel Yanuarta RE; Yokazio Sharen; Nurfaizah
Ilomata International Journal of Management Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i4.2295

Abstract

Micro and small enterprises (MSEs) play an important role in economic resilience in emerging economies, yet women-owned MSEs consistently report lower profits than male-owned firms. Most studies evaluate this gender gap using firm-level indicators, with limited attention to how enterprise outcomes relate to household welfare. This study examines whether female ownership is associated with both enterprise profit and household well-being by simultaneously estimating firm-level performance and household-level welfare outcomes within a single nationally representative Indonesian dataset. Using data from the Indonesia Family Life Survey (IFLS-5), four regression models are estimated for business profit, household per capita expenditure, education spending, and subjective well-being, applying Ordinary Least Squares with robust standard errors and M-estimator regressions to assess the stability of associations across specifications. The results indicate a significant gender gap in business profit; however, female ownership is positively associated with household consumption, education expenditure, and subjective well-being. These findings suggest that in necessity-driven contexts, women-owned MSEs may play a role in supporting household welfare despite lower firm-level returns, thereby providing a basis to reconsider profit-centered measures of entrepreneurial success and informing more gender-sensitive evaluation frameworks. The analysis identifies statistical associations rather than causal effects and does not fully address potential issues such as selection into female ownership, omitted variables, and the ordinal nature of subjective well-being.
Co-Authors Firman Firman Mike Yolanda Nurfaizah Sari Arsita Shintya Dwi Permata Siti Rahmi Hidayatullah Yanuarta RE, Ramel