Garuda - Garba Rujukan Digital

SOSIALISASI DAN PENDAMPINGAN DIGITAL MARKETING DAN PENGELOLAAN KEUANGAN DALAM MENINGKATKAN KINERJA UMKM Fauzi, Agus Khazin Khazin; Wardah, Sofiati; Prathama, Baiq Desthania; Syakbani, Baehaki; Mimbar, Lalu; Hadi, Khaerul; Arsana, I Nengah; Astini, Yuli; Hidayanti, Anna Apriana; Hadi, Muhammad Rizky
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 3, No 3 (2023): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v3i3.20330

Masih rendahnya pemanfaatan digital marketing dan pengelolan keuangan pelaku Usaha Mikro Kecil dan Menengah (UMKM) menjadi hal penting yang harus diperhatikan. Hal ini dikarenakan bahwa usaha yang digeluti selama ini teknik pemasarannya masih secara konvensional, belum memiliki logo dan packaging yang bagus maupun pencatatan keuangan yang belum maksimal ditambah dengan literasi keuangan yang rendah. Lokasi kegiatan pengabdian ini dilakukan di Desa Kediri Selatan Kecamatan Kediri Kabupaten Lombok Barat. Tujuan dari kegiatan ini adalah memberikan edukasi kepada pelaku Usaha Mikro Kecil dan Menengah (UMKM) mengenai pentingnya digital marketing dan pengelolaan keuangan yang baik dan benar. Metode yang digunakan adalah sosialiasi dan pendampingan. Hasil yang diperoleh dari kegiatan ini adalah pemahaman pelaku Usaha Mikro Kecil dan Menengah (UMKM) tentang digital marketing dan pengelolaan keuangan menjadi meningkat dan pelaku Usaha Mikro Kecil dan Menengah (UMKM) menyadari untuk segera mengaplikasikan wawasan yang diperoleh dari kegiatan ini dikarenakan digital marketing dan pengelolaan keuangan yang baik dan benar mampu meningkatkan omset atau penjualan sehingga berdampak terhadap peningkatan kinerja Usaha Mikro Kecil dan Menengah (UMKM).

Edukasi Dan Pelatihan Pengelolaan Keuangan Dan Perpajakan Bagi KWT Kripik Nangka Setiawati, Elvina; Octavia, Yusi Faizhatul; Fauzi, Agus Khazin; Astini, Yuli; Wardah, Sofiati; Hidayanti, Anna Apriana
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 4, No 2 (2024): Agustus
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v4i2.25794

The lack of financial and tax management among KWT actors is a problem and is important to pay attention to. TThis is because KWT actors do not have knowledge and understanding in financial management and taxation such as financial recording, budget allocation, preparation of financial reports, MSME tax rights and obligations as well as billing and tax reporting. Therefore, these various problems are the goal and initial step for the Community Service Team to educate and provide training in financial management and taxation for jackfruit chip farmer entrepreneur groups (KWT) in Lingsar Village, Lingsar District, West Lombok Regency. The methods used in this service activity are lectures, discussions and mentoring. After participating in this service activity, participants are expected to be able to apply and apply the knowledge gained to the business they are running. With the knowledge and application of good and correct financial management, it will be possible to help farmers in farmer entrepreneurial groups to know the condition of their business performance so that appropriate and accurate decisions can be made. Likewise, knowledge of taxation will be able to help and motivate you in fulfilling tax obligations starting from calculating, depositing and reporting your own taxes

Pengaruh Media Sosial, Literasi Keuangan, E-commerce, Digital Payment, dan Orientasi Wirausaha Terhadap Kinerja UMKM di Kota Mataram Khotmi, Herawati; Hikmah, Husnul; Fauzi, Agus Khazin; Astini, Yuli
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.491

This study aims to test and analyze the influence of social media, financial literacy, e-commerce, digital payment, and entrepreneurial orientation on the performance of MSMEs. The population in this study were MSME actors spread across Mataram City. Where in the sampling of the study using the proportionate stratified random sampling method. To determine the minimum sample using the Slovin formula where the amount of data obtained and can be processed is 108 respondents. Data analysis using multiple linear regression. The results of the study showed that social media and digital payment have a positive and significant effect on the performance of MSMEs. This indicates that the respondents in this study have used social media as a promotional tool for their businesses and used digital payment as an alternative to non-cash payments. Meanwhile, financial literacy, e-commerce and entrepreneurial orientation do not have a significant effect on the performance of MSMEs. It can be explained that most of the MSME actors who were respondents in this study still have low financial literacy, the use of e-commerce is not optimal and the entrepreneurial orientation that is carried out is still mostly following suit so that it does not affect the performance of the MSMEs they have.

Pengaruh Kualitas SDM, Pemanfaatan Teknologi Informasi, SPI dan Penerapan SAP terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Lombok Barat Muh. Hirzun, Muh. Hirzun; Astini, Yuli; Fauzi, Agus Khazin; Dony Hidayat
Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Vol. 4 No. 2 (2024): Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/rapik.v4i2.70

This study aims to determine the effect of human resource quality, utilization of information technology, internal control systems and application of government accounting standards on the quality of financial reports of regional apparatus organizations (OPD) in West Lombok Regency. This type of research is associative. The sampling technique used in this study is the purposive sampling technique. The research sample was 96 financial employees in 32 OPDs in West Lombok Regency. The analysis method used in this study is the multiple linear analysis method. The test results show that partially the quality of human resources, utilization of information technology and internal control systems do not have a significant effect on the quality of financial reports, while the variable of application of government accounting standards has a significant effect on the quality of financial reports of OPDs in West Lombok Regency. The influence of human resource quality variables, utilization of information technology, internal control systems and implementation of government accounting standards (independent variables) in contributing to the quality of financial reports (dependent variables) is 14% while the remaining 86% is the contribution of other variables not included in this study.

Tax Education for MSMEs: Solutions for Compliance and Business Optimization Astini, Yuli; Setiawati, Elvina
Society : Jurnal Pengabdian Masyarakat Vol 4, No 4 (2025): Juli
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i4.594

This community service project aims to enhance tax literacy and compliance among Micro, Small, and Medium Enterprises (MSMEs) in Mataram, West Nusa Tenggara, through practical education on Income Tax Return (SPT) filing. Implemented in two stages—a public tax consultation booth and a targeted interactive workshop—the program applied simulation-based learning using Forms F-1770 and F-1771, adjusted to participants’ business contexts. Evaluation using pre-test and post-test instruments revealed an average 30.6% increase in technical understanding, demonstrating the effectiveness of practice-based, participatory methods. The project also identified digital adaptation and regulatory complexity as key challenges, reinforcing the need for contextual and ongoing tax education efforts. The short-term gains in comprehension and reporting confidence indicate strong potential for long-term improvements in tax compliance and administrative sustainability among MSMEs. This initiative supports Indonesia’s broader fiscal transformation efforts, especially in light of the declining national tax ratio index

Evaluation of The Implementation of PSAK 102 In Murabahah Financing At KSPPS El Rahma Lombok Rinjani Cahyadi, Haris; Ali, Moh. Yusron; Muhajir, Ahmad Khofi; Iqbal, M. Haeri; Astini, Yuli
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1545

This study aims to evaluate the implementation of Financial Accounting Standards Statement (PSAK) 102 on murabahah accounting in financing practices at KSPPS El Rahma Lombok Rinjani, focusing on the recognition, measurement, presentation, and disclosure aspects. The study used a descriptive qualitative method through in-depth interviews with the management and the Sharia Supervisory Board, field observations, and documentation studies. The results of the study indicate that the implementation of PSAK 102 is generally in accordance with the provisions of sharia accounting standards, supported by a software-based accounting information system that facilitates consistent recording, reporting, and verification of transactions. Challenges faced include the need for regular system updates, increasing human resource capacity in understanding changes to standards, and developing data-based evaluation indicators to measure compliance. On the other hand, there are opportunities in the form of active support from the Sharia Supervisory Board, as well as the potential for strengthening accounting technology for better efficiency and transparency. The study's conclusion confirms that optimizing technology integration, continuous training, and strengthening the internal control system are strategic steps to ensure a more optimal, transparent, and sustainable implementation of PSAK 102 at KSPPS El Rahma Lombok Rinjani.

Bridging Data Discrepancies in Indonesiaâ€™s Self-Assessment System: Consultative Interventions at CV ABC Astini, Yuli; Hardiningsih, Pancawati
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2025): September
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i5.691

This article analyzes the process of resolving Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) received by CV ABC, a food and beverage distributor, for the 2022 and 2023 tax years. In Indonesia's self-assessment tax system, discrepancies often arise between taxpayer reports and data held by tax authorities. To address these gaps and enhance compliance, the Directorate General of Taxes (DGT) issues SP2DK as a strategic supervisory instrument. This study utilized a qualitative case study approach with a consultative assistance method (pendampingan). The analysis was conducted through data equalization and a thorough review of relevant tax regulations. The findings revealed common issues such as an unusually low profit margin, unreported bonus income in the form of goods, and data inconsistencies in Income Tax Article 23 and Value added tax return. Most findings were successfully resolved through clarification and voluntary corrections by the taxpayer. This case highlights the critical importance of professional assistance and strong internal controls to improve tax compliance and overcome administrative complexities, particularly for micro, small, and medium-sized enterprises (MSMEs). The findings of this study are expected to provide practical insights for other taxpayers and serve as a valuable reference for academics and policymakers

Enhancing Taxpayer Compliance through Mobile SAMSAT Services: The Moderating Role of Tax Bleaching and Socialization Khotmi, Herawati; Yani, Achmad; Astini, Yuli; Feryansyah, Feryansyah
Electronic Journal of Education, Social Economics and Technology Vol 5, No 2 (2024)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v5i2.171

Taxes represent the primary source of revenue for the state, whereas local taxes are derived from regional income. Consequently, enhancing awareness is essential to improve taxpayer compliance with their tax responsibilities. This research investigates the influence of mobile SAMSAT services, tax bleaching, and tax socialization on the compliance of motor vehicle taxpayers. Furthermore, it explores the role of mobile SAMSAT, tax bleaching, and socialization as moderating factors affecting taxpayer compliance. The analysis employs Structural Equation Modeling (SEM) utilizing the SmartPLS 4 software. The study's population consists of motorized vehicles registered in Mataram, with a probability sampling method applied to select a sample size of 100. Statistical analysis conducted with Smart PLS 4 indicates that tax bleaching positively influences taxpayer compliance, whereas mobile SAMSAT services and socialization do not have a significant effect. Additionally, the moderation analysis reveals that tax socialization enhances the relationship between tax bleaching and taxpayer compliance, but does not moderate the effect of mobile SAMSAT on compliance. The study recommends that future research incorporate additional variables, such as taxpayer awareness and taxpayer satisfaction.

Tax Education for MSMEs: Solutions for Compliance and Business Optimization Astini, Yuli; Setiawati, Elvina
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2025): Juli
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i4.594

This community service project aims to enhance tax literacy and compliance among Micro, Small, and Medium Enterprises (MSMEs) in Mataram, West Nusa Tenggara, through practical education on Income Tax Return (SPT) filing. Implemented in two stages—a public tax consultation booth and a targeted interactive workshop—the program applied simulation-based learning using Forms F-1770 and F-1771, adjusted to participants’ business contexts. Evaluation using pre-test and post-test instruments revealed an average 30.6% increase in technical understanding, demonstrating the effectiveness of practice-based, participatory methods. The project also identified digital adaptation and regulatory complexity as key challenges, reinforcing the need for contextual and ongoing tax education efforts. The short-term gains in comprehension and reporting confidence indicate strong potential for long-term improvements in tax compliance and administrative sustainability among MSMEs. This initiative supports Indonesia’s broader fiscal transformation efforts, especially in light of the declining national tax ratio index

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