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All Journal JURNAL LENTERA AKUNTANSI IMPACTS: International Journal of Empowerment and Community Services
Sri Rustiyaningsih
Universitas Katolik Widya Mandala Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH DEMOGRAFI WAJIB PAJAK TERHADAP KEPATUHAN PAJAK UKM Jeremia Felix Hartono; Sri Rustiyaningsih
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2234

Abstract

The aim of this study is to prove the effect of SME owner age, SME owner religion, SME gender, SME business sector, and SME owner educational background on SME tax compliance. The sample for this study consisted of 60 SMEs in the city of Madiun. The sampling method used was purposive sampling. Hypothesis testing was conducted using the independent t-test and ANOVA using SPSS version 24. The findings of this study prove that the age of SME owners, the business sector of SMEs, and the educational background of SME owners have a significant effect on tsosioax compliance. Meanwhile, the religion of SME owners and the gender of SME owners do not affect SME tax compliance.
Eco-printing Training with Blanket Technique to Improve the Skillset of the Members of Family Empowerment and Welfare (PKK) Sri Rustiyaningsih; Veronika Agustini Srimulyani; Haris Wibisono
IMPACTS: International Journal of Empowerment and Community Services Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v3i2.19451

Abstract

Purpose ­ Community service activities aim to provide additional skills and motivate members of the Family Empowerment and Welfare (PKK) to become entrepreneurs by providing skills training to make eco-fashion products that are in demand by the community and are environmentally friendly. In addition, the materials used are easily available from nature in the neighborhood. Methods - Interactive training methods are employed in workshops, which cover a range of topics including the cleaning of fabrics to remove impurities, the mordant of fabrics, blanket dyeing, the treatment of leaves and flowers, eco-printing, and fabric fixation. Result and discussions - The training was attended by 20 PKK members. The training started with the explanation of the materials, tools, leaf and flowers used in the production of eco-print products. The training participants were able to make eco-print products with pashmina media and 3 PKK members were able to make eco-print products with pashmina media as there were several PKK members who were absent. PKK members know natural materials that have tannins and can be used as eco-print media. In addition, PKK members are able to distinguish fixing materials that cause light and dark colors in eco-print products. Conclusion - Training participants have the opportunity to create eco-print products using woven pashmina material. Through this training, participants have expanded their understanding of leaves and flowers that contain high concentrations of tannins. While trainees are capable of producing products independently, they are not yet permitted to sell the products they create. Keywords: eco-print, pashmina, blanket, take leaf
Co-Authors Haris Wibisono Jeremia Felix Hartono Veronika Agustini Srimulyani