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All Journal Jurnal Pengabdian Masyarakat (ABDIRA) Golden Ratio of Data in Summary Golden Ratio of Taxation Studies
Egy Juwita Tarigan
Sekolah Tinggi Ilmu Ekonomi Profesional Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Financial Resilience of Indonesian SMEs Amid Economic Uncertainty: The Roles of Accounting Information Quality, Financial Management Capability, and Strategic Agility Muhammad Fajeri Siregar; Muhammad Hafis Akbar Nasution; Emi Uliyanty Boru Sidabutar; Veranda Panjaitan; Egy Juwita Tarigan
Golden Ratio of Data in Summary Vol. 6 No. 4 (2026): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2464

Abstract

This study examines the financial resilience of Indonesian small and medium-sized enterprises amid economic uncertainty by focusing on the roles of accounting information quality, financial management capability, and strategic agility. The study aims to develop an integrated understanding of how these internal capabilities enable SMEs to anticipate financial pressures, maintain operational continuity, adapt resource allocation, and recover from disruption. A qualitative literature review method was employed by systematically identifying, selecting, comparing, and synthesizing peer-reviewed studies, publications, and institutional reports related to SME resilience, accounting information, financial management, strategic agility, digital transformation, and business sustainability. The findings indicate that accounting information quality functions as an early-warning and financial sensing mechanism by providing accurate, relevant, complete, and timely information for decision-making. Financial management capability translates such information into budgeting, liquidity control, working-capital management, debt evaluation, and risk mitigation. Strategic agility strengthens resilience by enabling rapid decisions, market adjustment, innovation, and resource reconfiguration. The study further finds that these three capabilities are complementary rather than independent. Financial resilience is strongest when reliable information, disciplined financial practices, and adaptive strategies operate simultaneously. The resulting framework contributes theoretically to dynamic capability and resource-based perspectives while offering practical guidance for SME owners, financial institutions, and policymakers.
Penguatan Kesadaran Masyarakat terhadap Risiko Banjir dan Dampaknya pada Sektor Ekonomi Lokal di Tapanuli Tengah dan Aceh Harkim Harkim; Bambang Sugiharto; Rejekia V Simanungkalit; Maya Andriani; Egy Juwita Tarigan
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1938

Abstract

Flooding is one of the natural disasters that frequently occurs in the regions of Central Tapanuli and Aceh, causing not only physical damage but also significant impacts on the local economy. The low level of public awareness regarding flood risks, along with limited knowledge of its economic impacts, remains a major challenge in mitigation efforts. This community service activity aims to enhance public awareness and understanding of flood risks and their economic consequences. The methods used include participatory socialization, educational outreach, focus group discussions, and community-based assistance. The activity involves affected communities, village officials, and local business actors. The results indicate an improvement in community understanding and the emergence of awareness to implement simple mitigation measures and economic adaptation strategies, thereby strengthening community economic resilience in a sustainable manner.
Tax Compliance Behavior, Digital Tax Services, and Business Sustainability: The Role of Perceived Tax Fairness in SME Survival Muhammad Fajeri Siregar; Egy Juwita Tarigan
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.1729

Abstract

This study aims to examine the interrelationship between tax compliance behavior, digital tax services, and business sustainability among small and medium-sized enterprises (SMEs), with particular emphasis on the role of perceived tax fairness in supporting SME survival. Using a qualitative research approach based on an in-depth literature study, this research systematically reviews and synthesizes recent and relevant scholarly works on behavioral tax compliance, digital tax administration, and SME sustainability. Academic articles, policy reports, and theoretical studies published in reputable journals were analyzed using thematic analysis to identify dominant patterns, mechanisms, and conceptual linkages among the core constructs. The findings indicate that tax compliance behavior in SMEs is strongly influenced not only by enforcement mechanisms but also by administrative capacity, digital system quality, and institutional trust. Digital tax services contribute positively to compliance and sustainability when they reduce compliance costs, enhance procedural clarity, and are perceived as fair by SME owner-managers. However, when digitalization increases complexity or is perceived as inequitable, it may intensify administrative burdens and weaken business resilience. The study further finds that perceived tax fairness functions as a critical conditioning mechanism that strengthens voluntary compliance and enables SMEs to reallocate resources toward resilience-building activities. Overall, the research highlights that fairness-oriented digital tax administration can simultaneously improve compliance effectiveness and support the long-term sustainability and survival of SMEs, offering important theoretical and managerial implications for sustainable tax policy design.
Co-Authors Bambang Sugiharto Emi Uliyanty Boru Sidabutar Harkim Harkim Maya Andriani Muhammad Fajeri Siregar Muhammad Hafis Akbar Nasution Rejekia V Simanungkalit Veranda Panjaitan