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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business JMM (Jurnal Masyarakat Mandiri) Jurnal ULTIMA Accounting JIAI (Jurnal Ilmiah Akuntansi Indonesia) Accounting Global Journal JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Fitriana, Vita Elisa
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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MSME SALES TAX COMPLIANCE: DO PATRIOTISM AND RELIGIOSITY ARE SUFFICIENT TO MODERATE TAX COMPLIANCE? Paramitha, Putu Cindy Vania Ardelia Putri; Fitriana, Vita Elisa
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6407

Abstract

This research aims to determine the factors that influence MSME sales tax compliance in Indonesia. This research examines the influence of tax audits, tax rates, tax sanctions, patriotism and religiosity on sales tax compliance with patriotism and religiosity also acting as moderating variables. The respondents in this study were 170 MSME actors who were selected using a purposive sampling technique. This research uses quantitative methods with data processed using SEM (Structural Equation Modelling) analysis using Smart PLS software. These findings shed the importance of religiosity and patriotism on taxpayer, where instead of moderating variables, these two factors are more suitable to be placed as main factor considered directly on tax compliance. Therefore, to maintain tax compliance, it Is urge to use the personal believe approach, as if pay tax properly will be seen as the implementation of worship. Further, we also highlight the love of country spirit in encouraging people for paying taxes. This finding implies that instead of framing tax compliance as sacrifice of taxpayer, it will be suggested to frame it as part of the loyalty of citizen to their homeland.
UMKM NAIK KELAS DENGAN PENCATATAN KEUANGAN MUDAH DAN MURAH Mapuasari, Supeni Anggraeni; Fitriana, Vita Elisa; Oktapriana, Chita
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 2 (2024): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i2.21932

Abstract

Abstrak: Laporan keuangan sangat penting untuk membantu UMKM mengevaluasi kinerja bisnis dan mengembangkan bisnis. Adanya laporan memungkinkan penyusunan strategi harga dan laba yang tepat, berbonus akses ke permodalan yang lebih murah. Tujuan utama dari pelaksanaan kegiatan ini adalah meningkatkan kemampuan mitra UMKM dalam teknis penrhitungan dan pencatatan laporan keuangan sederhana yang sejalan dengan SAK EMKM. Kelalaian UMKM menyusun laporan keuangan beriringan dengan ketidakpahaman tentang manfaat dan mudahnya pelaporan. Pelatihan ini berfokus pada pengenalan manfaat pencatatan keuangan dan praktiknya dengan mudah dan murah (mempergunakan software excel). Tim Pelaksana bermitra dengan 58 UMKM di kawasan industri Jababeka Cikarang sebagai peserta. Pelaku usaha mengalami rata-rata peningkatan pemahaman atas urgensi laporan keuangan sebesar 41% dengan tingkat kepuasan mitra sebesar 86% atas pelatihan yang diikuti. Lebih lanjut, terdapat peningkatan minat untuk melanjutkan pelatihan sebesar 63%. Peserta diharapkan mengusai ketrampilan pencatatan keuangan sederhana. Metode yang digunakan untuk evaluasi peserta adalah service learning. Dari komunikasi di group whatsapp usai acara dilakukan, terdapat permintaan untuk melanjutkan pelatihan dengan lebih intens seperti curhat keuangan dan pelatihan digitalisasi pemasaran.Abstract: Financial reports are essential to help MSMEs evaluate business performance and grow the business. The existence of reports allows the development of appropriate pricing and profit strategies, with the bonus of access to cheaper capital. The negligence of MSMEs in preparing financial reports goes hand in hand with not understanding the benefits and ease of reporting. This training focused on introducing the benefits of financial record keeping and how to do it easily and cheaply (using excel software). Researchers partnered with 58 MSMEs in the Jababeka Cikarang industrial area as participants. Business actors experienced an average increase in understanding of the urgency of financial statements by 41% with a partner satisfaction level of 86% for the training that was attended. Furthermore, there was an increase in interest in continuing the training by 63%. The participants are expected to be able in making simple financial report. The method for evaluating the activity is through service learning. From the communication in the whatsapp group after the event, there was a request to continue the training more intensely such as financial talk and marketing digitalization training. 
Co-Authors A.A. Ketut Agung Cahyawan W Amanda, Reika Alicya Delaviansyah, Dheva Mahardhika, Tubagus Mapuasari, Supeni Anggraeni Nisha, Aqila Belvana Oktapriana, Chita Paramitha, Putu Cindy Vania Ardelia Putri Rasyidah, Hana Lathifa Setyarini Santosa Soleha, Salwa Sabila Zulfikar, Muhammad Harddisk Bintang