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Analisis Efektivitas dan Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Bondowoso Asmandani, Venantya; Wicaksono, Galih
Electronical Journal of Social and Political Sciences (E-SOSPOL) Vol 9 No 4 (2022): Kebijakan dan Media di Era Pasca Pandemi
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-sos.v9i4.36390

The central government gives authority to local governments to manage and regulate financial policies and management. Regional Autonomy has been implemented in Indonesia since 2001. The Covid-19 pandemic has caused problems for the economic sector in the world, especially in Indonesia. Thus affecting local tax revenues and local revenue receipts. Local governments must look at how effective local taxes are and how much they contribute to local revenue. The Bondowoso government has implemented an extensification and intensification strategy to be able to increase regional tax revenues and local revenue during the pandemic in 2020 and 2021. This study uses an analysis of effectiveness and contribution in Bondowoso in 2020 and 2021. The results of this study are that local taxes have the level of effectiveness for Bondowoso District Original Revenue which is very high in 2020 reaches 104.88% while for 2021 it has a fairly effective level of effectiveness, namely only reaching 84.50%. The contribution of local taxes to local revenue is not significant because it has a small number of PAD contributions, namely 13.73% and 15.70%.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

Assistance in Restaurant Business Financial Management through the SIRESTO Application: Pendampingan Pengelolaan Keuangan Usaha Restoran melalui Aplikasi SIRESTO Wicaksono, Galih; Wahyudi, Edy; Adnan, Fahrobby; Puspita, Yeni; Asmandani, Venantya; Safitri, Deviana
Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang2241

Financial recording is very important for restaurant business people, namely to know income, expenses, profits and losses. This activity aims to enable restaurant entrepreneurs to record their business through the SIRESTO application, so that they can know the development of the restaurant business they are running. SIRESTO is a mobile phone financial recording application designed based on the needs of restaurant business actors, so that they can know their income, expenses, profits and business losses. Methods for carrying out activities are in the form of interviews, focus group discussions (FGD), socialization, and mentoring. The results of the activity show that most restaurant business operators in Banyuwangi Regency have recorded either manually or through a system, although there are still many who do not record. SIRESTO is an Android-based financial recording media for restaurant businesses, has complete features, is easy to access and use. With the various series of activities that have been carried out, restaurant business people can use SIRESTO, making it easier to record finances and find out the progress of the business.Keywords: Restaurant Business, Recording, SIRESTO AbstrakPencatatan keuangan sangat penting bagi pelaku usaha restoran, yaitu untuk mengetahui pemasukan, pengeluaran, laba, dan rugi. Kegiatan ini bertujuan agar pelaku usaha restoran dapat melakukan pencatatan usaha melalui aplikasi SIRESTO, sehingga dapat diketahui perkembangan usaha restoran yang dijalankan. SIRESTO merupakan aplikasi pencatatan keuangan yang bersifat mobile phone yang didesain berdasarkan kebutuhan pelaku usaha restoran, sehingga dapat diketahui pendapatan, pengeluaran, laba, dan rugi usaha. Metode pelaksanaan kegiatan dalam bentuk wawancara, focus group discussion (FGD), sosialisasi, dan pendampingan. Hasil kegiatan menunjukkan bahwa pelaku usaha restoran di Kabupaten Banyuwangi sebagian besar telah melakukan pencatatan baik secara manual maupun melalui sistem, meskipun masih banyak juga yang tidak melakukan pencatatan. SIRESTO merupakan salah satu media pencatatan keuangan untuk pelaku usaha restoran yang berbasis android, memiliki fitur yang lengkap, mudah diakses dan digunakan. Dengan berbagai rangkaian kegiatan yang telah dilakukan, pelaku usaha restoran dapat menggunakan SIRESTO, sehingga mempermudah dalam pencatatan keuangan serta mengetahui jalannya perkembangan usaha.

Eskalasi kompetensi sumber daya manusia BumDes guna menghadapi persaingan global Asmandani, Venantya; Roanna, Almira Belva; Effendi, Muhammad Nasyrul; Assa, Kristina Ineke
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v%vi%i.35751

Abstrak Penguasaan Bahasa Internasional yaitu Bahasa Inggris di Indonesia menjadi penting karena sebagai modal dasar berkomunikasi secara global. Kunjungan wisatawan lokal maupun wisatawan asing/mancanegara di Desa Sidomulyo Kecamatan Silo Kabupaten Jember setiap tahun dari tahun 2019, 2022 dan 2023. Pentingnya penguasaan Bahasa inggris bagi pengelola BUMDes, khususnya masyarakat di sekitar desa wisata agar mampu memiliki keterampilan bahasa asing sebagai modal dasar berkomunikasi dengan wisatawan asing di Desa Sidomulyo. Maka diperlukan penguasaan Bahasa asing/inggris untuk berkomunikasi dan mempromosikan potensi desa wisata kepada wisatawan asing/mancanegara. Kegiatan pengabdian bertujuan untuk memberikan pelatihan Bahasa asing/inggris sehingga dapat meningkatkan kemampuan berkomunikasi dengan Bahasa Inggris kepada pengelola dan mitra BUMDes Sidomulyo Bahagia. Pengabdian ini dilaksanakan dengan memberikan pelatihan sebanyak 12 pertemuan dalam 3 (tiga) bulan dengan pengelola dan mitra BUMDes sebanyak 10 orang. Metode Communicative Language Teaching (CLT) yaitu memuat materi terkait grammar, reading, listening dan speaking dan pemberian modul untuk pelatihan. Sebagai tolak ukur pemahaman dan penguasaan Bahasa inggris, akan dilaksanakan pre-test dan post-test. Hasil pre-test yang telah dilaksanakan masih terdapat nilai dibawah 60, dan hasil dari pelaksanaan post-test adalah peserta mendapatkan hasil yang minimal 60 sehingga tidak diperlukan pelatihan tambahan. Hasil kegiatan pengabdian ini dapat meningkatkan kompetensi peserta pelatihan sebesar 85%. Pengukuran kemampuan Bahasa Inggris juga dilakukan dengan hasil lisan yaitu melakukan komunikasi 2 (dua) arah yaitu komunikasi antara pemateri dengan peserta pelatihan sehinga metode CLT sangat efektif dilakukan. Kata kunci: pelatihan; bahasa inggris; komunikasi; BUMDes Abstract Mastery of an international language, namely English, is important in Indonesia as it is a basic asset for global communication. Local and foreign tourists visit Sidomulyo Village, Silo District, Jember Regency every year from 2019, 2022, and 2023. The importance of English proficiency for BUMDes managers, especially the community around the tourist village, is to enable them to have foreign language skills as a basic asset for communicating with foreign tourists in Sidomulyo Village. Therefore, foreign language/English proficiency is needed to communicate and promote the potential of the tourist village to foreign tourists. The community service activity aims to provide foreign language/English training to improve the English communication skills of the managers and partners of BUMDes Sidomulyo Bahagia. This community service is carried out by providing 12 training sessions over 3 (three) months to 10 BUMDes managers and partners. The Communicative Language Teaching (CLT) method includes material related to grammar, reading, listening, and speaking, as well as the provision of training modules. As a benchmark for understanding and mastery of English, pre-tests and post-tests will be conducted. The results of the pre-test showed scores below 60, and the results of the post-test showed that participants achieved a minimum score of 60, so no additional training was required. The results of this community service activity can increase the competence of training participants by 85%. English proficiency is also measured through oral communication, namely two-way communication between the instructor and training participants, making the CLT method very effective. Keywords: training; english language; communication; BUMDes.

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