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All Journal EQUILIBRIUM Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Wacana Ekonomi Jurnal E-Bis: Ekonomi Bisnis Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Community Empowerment EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Abdimas Sangkabira Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Sainteks: Jurnal Sain dan Teknik
Murweni, Ira
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Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences

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Tax Assistant Mediation in The Behavioral Model of Tax Compliance in MSMEs Murwenie, Ira; Yusuf, Ramayani -; Gunardi, Gunardi -; Permana, Tatiek Ekawati
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.12455

Abstract

This research examines how tax assistants, tax management, and the final PPh tax incentives (PP 23/2018) might increase Bandung Regency SMEs' tax knowledge and compliance. The quantitative descriptive research technique used simple random selection for MSMEs with active NPWP status at the DJP KPP office in Bandung Regency. This research uses PLS SEM and SEMPLS3 software to analyze 132 MSMEs in agricultural, culinary, and fashion. Tax management mediated by a tax assistant has a 17.7% favorable impact on tax compliance. Tax Assistant improves tax compliance by 0.626, or 62.6%. Tax Management (TMP) improves the Tax Assistant (TEA) by 55.0%. This research concludes that the low level of SME tax compliance in Bandung Regency is more due to a lack of knowledge in techniques for calculating, paying, and reporting MSMEs final income tax (PPh), where a tax assistant becomes very important in aiding management in MSMEs tax compliance, and that the findings are consistent with the Expected Utility Tax Compliance Theory
PERSFEKTIF EKONOMI DAN SOSIAL KONSUMEN TERHADAP DAYA BELI BERAS MERAH DAN BERAS PUTIH DI PASAR BAYONGBONG KABUPATEN GARUT Nugraha, Ade; Sudirman; Septian, Yugi Sadrah; Murwenie, Ira
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 1 (2024): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v3i1.281

Abstract

The purpose of this study was to compare the purchasing power of brown rice and white rice in Bayongbong market, Garut Regency. Based on the economic and social perspectives of consumers. It can be seen that the consumption of brown rice shows an increasing trend, along with public awareness of the importance of a healthy diet. This study uses a quantitative approach to determine how much consumer purchasing power is based on the economic and social perspectives of consumers towards the two types of rice, with a focus on economic aspects (price and purchasing power) and social (health awareness). The results of the study showed that the price of brown rice can influence consumer purchasing power by 88.0% (R ^ 2) and white rice by 83.0% (R ^ 2). This means that consumer decisions in purchasing brown rice and white rice are influenced by price fluctuations but are based on the economic and social perspectives of consumers.
VOLATILITAS HARGA SUSU SAPI DAN SUSU KAMBING SERTA DAMPAKNYA DALAM PROGRAM PENCEGAHAN STUNTING DI KECAMATAN KARANGPAWITAN Firmansyah, Rian; Rahayu Putra, Rizky; Muhammad Fiqri, Desta; Murwenie, Ira
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 2 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v3i2.284

Abstract

This study aims to analyze the price volatility of cow's milk and goat's milk on the elasticity of consumer demand in Karangpawitan District in an effort to prevent stunting. The research method used was descriptive quantitative with data collection techniques carried out by purposive random sampling in Karangpawitan District. The data obtained were analyzed using simple linear regression analysis to identify the relationship between the variables studied. The results showed that cow's milk price volatility was able to explain the significant impact on stunting prevention by 89% and goat's milk price volatility was able to explain the significant impact on stunting prevention by 98.4%. In addition, cross-elasticity analysis showed a complementary relationship between the two types of milk (-1.17). Therefore, it is recommended to implement a milk price subsidy policy and strengthen nutrition education to reduce stunting.
Analisis Elastisitas Silang Pada Produk Kentang dan Jagung serta Dampaknya Terhadap Inflasi Daerah di Kecamatan Tarogong Kidul Macharani, Shinta; Septya, Seny; Febriani, Shafira; Hakim, Firman; Murwenie, Ira
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 5 No. 2 (2025): Februari 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v5i2.356

Abstract

This research aims to analyze the cross-elasticity relationship between potato and corn products as one of the factors that reflects inflation in staple foods in Tarogong Kidul District, Garut Regency. The approach used is a quantitative descriptive method with a focus on associative analysis. Data was collected through observation and interviews, then processed using simple linear regression analysis and cross elasticity analysis. The research results show that changes in corn prices significantly affect potato demand at a significance level of 1%. Based on price elasticity analysis, the price of potatoes is inelastic to the demand for potatoes. Cross elasticity analysis shows that corn is a complementary good. In addition, this research shows that the increase in the price of potatoes and corn can be used as a marker of inflation, which has an impact on reducing public consumption and decreasing the income of traders and potato or corn farmers.
The Effect of Digital Promotion and Destination Attractiveness on the Cultural Commodification Process at the Garut Ram Tourism Site Avrianto, Alam; Murwenie, Ira; Farisya, Ghaida
Sainteks: Jurnal Sain dan Teknik Vol 7 No 02 (2025): September
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/sainteks.v7i02.919

Abstract

This study aims to analyze the influence of digital promotion and destination attractiveness on the process of cultural commodification in the Domba Tourism destination in Garut Regency, Indonesia. The Garut ram fighting tourism, a unique local cultural heritage, has yet to gain competitive strength compared to other destinations due to limited promotion and a lack of appealing cultural presentation. This research uses a quantitative approach with a descriptive-verificative method. Data were collected through a closed questionnaire distributed to 460 respondents who had visited the Domba Tourism site and were active social media users. The results of the regression analysis show that both digital promotion and destination attractiveness significantly influence cultural commodification, with digital promotion having a more dominant effect. Digital promotion plays a crucial role in expanding the reach of local cultural information and transforming traditional practices into attractive tourism products for both domestic and international markets. The study recommends optimizing an integrated digital marketing strategy to enhance the competitiveness of cultural tourism and support the sustainable preservation of local culture.
Development of a training model for calculating traditional snack production costs with a comparative raw material approach to improve MSME business capabilities Murwenie, Ira; Kartiko, Erik; Hassanudin, Abdul Fatah; Avrianto, Alam; Kurnaeli; Sujana, Duduh; Puspa, Rahmina
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 4 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i4.23624

Abstract

This community service program developed a structured training model to enhance the business capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the traditional snack sector, focusing on production cost calculation using a comparative raw material approach. Many MSMEs face challenges in optimizing costs and setting appropriate prices, which reduces profit margins. The training was designed to strengthen participants’ analytical skills in determining production costs, calculating selling prices, and projecting profits by comparing alternative raw materials. Evaluation of the program was conducted through pre-tests and post-tests to measure knowledge improvement regarding cost analysis and raw material management. Statistical analysis revealed a t-test value of 0.9306, indicating a significant improvement in participants’ understanding and practical ability to apply cost calculation methods after the training. These results demonstrate that the training model effectively enhances MSME actors’ capacity to optimize production processes, manage resources more efficiently, and make better-informed strategic decisions. Overall, the model shows strong potential to support MSME sustainability and competitiveness in the traditional snack industry.
Co-Authors Abdul Fatah Hassanudin Abdussalaam, Falaah Adhitia Erfina Adib Sultan, Adib alam avrianto Amalia, Giska Duduh Sujana Dwirani Fauzi L falentino sembiring Farisya, Ghaida Febriani, Shafira Firmansyah, Rian Ghea Nurqalam Giska Amalia Gumilar, Irfan Rizki Gunardi Gunardi, Gunardi - Hakim, Firman Hassanudin, Abdul Fatah Imam Mulyana Jaelani, Muhamad Hamidin Karim, Khobir Abdul Kartiko, Erik Kurnaeli Kurnaeli, Kurnaeli Kusnendi, Kusnendi Lestari, Wuri Lili Adi Wibowo Macharani, Shinta Muhamad Hamidin Jaelani Muhammad Fiqri, Desta Mulyana, Imam Nanang Fattah Nugraha, Ade Nurqalam, Ghea Permana, Tatiek Ekawati Puspa, Rahmina Rahayu Putra, Rizky Rahmina Puspa AR Sastradipraja, C K Septian, Yugi Sadrah Septya, Seny Solihin, Hanhan Hanfiah Sudirman Yusuf, Ramayani -