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All Journal PROFIT : Jurnal Administrasi Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan Alamtana
Anjarwi, Astri Warih
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pendampingan Digital Marketing bagi UMKM di Desa Wisata Bumiaji: Digital Marketing Assistance for MSMEs in Bumiaji Tourism Village Rahayu, Sri Mangesti; Anjarwi, Astri Warih; Anggoro, Damas Dwi; Alfandia, Nurlita Sukma
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i4.6314

Abstract

MSME owners must employ digital media to promote their products effectively. Micro, Small, and Medium Enterprises (MSMEs) that possess online connectivity, utilize social media platforms and enhance their e-commerce capabilities would attain more incredible business growth and profitability advantages than MSMEs that still need to acquire these skills. The purpose of conducting community service activities in 2023 is to aid MSME owners in the surrounding area with digital-based marketing so that they may stimulate the economy of Bumiaji Tourism Village to become an autonomous and progressive village. The Batu Orange Cake shop based in the Bumiaji Tourism Village is the focus of the internet marketing campaign. The implementation approach elucidates the sequential stages of executing the proposed solution to address partner issues, specifically the planning and execution phases. Community outreach initiatives are scheduled to take place from August to October 2023. This mentorship activity focuses on supporting the proprietor of Oren's Cake company in the Bumiaji Tourism Village, specifically in social media marketing. The service team collaborated in producing a video that will be utilized as Batu Orange Cake's content on Instagram. In addition, support is offered in utilizing Instagram as a platform for digital marketing. The expectation is that upon completing this activity, Instagram account owners and managers will retain the ability to continue using Instagram.
Trust and Tax Morale: The Role of Governance Quality, Institutional, Media Campaigns Anjarwi, Astri Warih
Jurnal Akuntansi dan Keuangan Vol. 27 No. 1 (2025): MAY 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.1.50-61

Abstract

Institutional theory posits that the interaction of governance quality and institutional factors within both organizational and societal contexts shapes tax morale. Trust plays a key role at both interpersonal and institutional levels, enhancing tax morale and compliance. In today’s information age, the media significantly influences opinions and norms related to tax ethics. This study explores the mediating role of trust between governance quality and institutional determinants of tax morale, while also examining the moderating effect of media campaigns on this relationship, filling a gap in the literature. Using a survey of 418 individual taxpayers, the study finds that trust significantly mediates the effects of governance quality and institutional factors on tax morale. However, media campaigns show limited effectiveness in moderating the impact of trust on tax morale. These findings emphasize the importance of trust in shaping tax morale and highlight its potential as a strategic tool for enhancing tax compliance and ethical tax behavior.
Pemanfaatan Konten Media Sosial Instagram dan Blog dalam Peningkatan Literasi Penelitian pada Mahasiswa Program Studi Perpajakan Anggoro, Damas Dwi; Anjarwi, Astri Warih; Alfandia, Nurlita Sukma
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 1 (2025): Edisi Mei 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i1.2447

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan literasi riset perpajakan melalui media digital, khususnya blog dan Instagram Tax Talks ID sebagai sarana pembelajaran interaktif. Program ini menyajikan konten edukatif berupa artikel, infografis, dan video secara sistematis untuk memperluas akses metodologi riset bagi mahasiswa dan akademisi. Kegiatan dilakukan melalui tahap perancangan, implementasi, dan evaluasi. Hasilnya menunjukkan peningkatan jumlah konten, kunjungan blog oleh 220 pengguna, serta interaksi tinggi di Instagram dengan 249 pengikut. Lebih dari 80% peserta merasa puas dengan materi yang diberikan. Temuan ini menegaskan efektivitas media digital sebagai solusi inovatif dalam mendukung pembelajaran riset perpajakan. Dengan pendekatan berkelanjutan, Tax Talks ID berpotensi menjadi pusat pembelajaran digital yang memperkuat keterampilan penelitian mahasiswa di era digital.
IMPLIKASI PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN Anjarwi, Astri Warih
Profit: Jurnal Adminsitrasi Bisnis Vol. 13 No. 1 (2019): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.72 KB) | DOI: 10.21776/ub.profit.2019.013.01.3

Abstract

Basically, such practice is not in the favor of both the company and the emiten, for the published information is unreliable thus threatens the sustainability of the company. Tax planning is a means of tax management used for estimating the amount of tax that needs to be paid and other efforts to avoid tax reliability. This research builds upon tax planning motives that drive companies to save on tax responsibility that is an illegal action. Therefore, the management of a company will apply different tax management techniques to achieve its target. In addition to tax planning, tax responsibility also determines the practice of profit management. In order to save or defer tax payment, a company tends to submit a lesser profit report. This is done by manipulating the tax responsibility, thus, allow to conduct a profit management. This research aims at testing the impact of tax planning and tax responsibility on profit management. The research adopts a qualitative approach in reviewing annual reports of major public companies registered to the Indonesian Stock Exchange 2016-2017. It shows that tax planning and tax responsibility do not hold significant correlation on a company’s profit management.  
PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara) Anjarwi, Astri Warih; Kharisma, Linda
Profit: Jurnal Adminsitrasi Bisnis Vol. 15 No. 1 (2021): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.077 KB) | DOI: 10.21776/ub.profit.2021.015.01.13

Abstract

The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restitution is expected to reduce the cost compliance because the provision of restitution is done without examination and it is hoped that this policy could increase cash flow and liquidity of the economy. The research’s purpose is determine to impact the number of acceleration of value added tax restitution to the acceptance of value added tax. The type of research is explanatory research with a quantitative approach. The research’s data is secondary data that obtaine from the Pratama Tax Office Malang Utara. The research’s  data is time series data during the periode of April 2018 – November 2019. The data analysis technique on the research is a simple regresi linier analysis. The results of this research is variable number of acceleration restitution on value added tax impact and significant for the revenue value added tax in the Pratama Tax Office Malang Utara. The value of R Square earned is 0.374 which means that the number of accelerated restitution of value added tax has an impact on the variable revenue of value added tax is 37.4%.
STRENGTHENING BUMDES BAROKAH THROUGH SOCIAL MEDIA Rahayu, Sri Mengesti; Anjarwi, Astri Warih; Anggoro, Damas Dwi
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.067 KB) | DOI: 10.21776/ub.profit.2022.-16.01.10

Abstract

The community service activity in 2021, entitled "Strengthening BUMDes Barokah Through Social Media," is a follow-up to community service activities in 2020 with the theme "Company Profile as a Means of Increasing Competitiveness of BUMDes Barokah." The output achieved last year with an increase in the number of visitors in 2019-2020 proves that the company profile and Sumber Sira booklet, which is one of the business units in the Barokah BUMDes, have helped strengthen tourism competitiveness, especially in Malang Regency. Based on this background, the community service team will continue efforts to strengthen this competitiveness through social media, especially Instagram, so it is hoped that the Barokah BUMDes management will be more efficient in promoting all their business units and can increase the opinion of Barokah BUMDes.
Co-Authors Alfandia, Nurlita Sukma Anggoro, Damas Dwi Kharisma, Linda Rahayu, Sri Mengesti Sri Mangesti Rahayu