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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) CARE: Jurnal Pengabdian Multi Disiplin Research of Economics and Business JURDIASRA
Hasnita, Nita
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Financial Report Preparation Training For Kendari City MSMEs Supriyadi, Supriyadi; Hasnita, Nita; Hasidin, Mirza Hapsari; Limbong, Diamond; Prabu, Zaga Raditya; Lestari, Puji
CARE: Journal Pengabdian Multi Disiplin Vol. 2 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v2i2.32423

Abstract

This service aims to improve UMKM's understanding and skills in preparing financial reports following applicable accounting standards. This training provides a deeper understanding of the importance of accurate and transparent financial reports and how to implement SAK EMKM in daily practice. From the results of the training, it can be concluded that several points regarding the training participants showed an increased understanding of SAK EMKM and the importance of financial reports that comply with standards. Practical training technical skills which helped participants develop technical skills in preparing financial reports. However, some participants still needed further assistance, and access to financing with better financial reports, it is hoped that UMKM can more easily access funding from financial institutions and participants' awareness and motivation of the importance of good financial management will increase, which is reflected in active participation and enthusiasm in training sessions. However, several challenges are still faced, such as limited training time which means the material cannot be absorbed optimally by all participants, and the need for further assistance to ensure consistent implementation of SAK EMKM.
Implementation of Digit Alization of Tax Payment Services Using the Linkaja Application to Increase Pad in Kendari City Hasnita, Nita; Supriyadi, Supriyadi; Kolewora, Riez Kifli
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7152

Abstract

The purpose of this study is to find out how the application of digitizing tax payment services using the LinkAja application can increase PAD in Kendari City. This objective is based on the urgency of the problem, namely (1) the payment system using the LinkAja application is not optimal and evenly distributed to all types of regional taxes and levies in Kendari City; (2) The implementation of the payment system for regional revenue by the community is still mostly done in cash, and (3) the implementation of digitalization has not been supported by the availability of regional regulations. This study was structured using a descriptive qualitative approach by conducting interviews, observations, and documentation studies of informants. The data analysis technique uses data reduction, data presentation, data verification, and drawing conclusions. Based on the results of the study, it shows that the utilization of the LinkAja application has been running since November 2021 but has not been optimal. Although compared to 2021, which only lasted 2 months, but has reached 2 digits, UN revenue in 2022 has increased but the cash flow is relatively low. This study recommends that the Kendari City Government maximize all existing digitization system services. This study provides an overview and understanding of the application of digitizing tax payment services using the LinkAja application that can contribute to increasing PAD in Kendari City.
Ananalysis of Branding Strategies for Developing Creative Economy Based on the Regional Potential Resources (A Study in Bau-Bau City, Southeast Sulawesi) Supriyadi, Supriyadi; Almana, La Ode; Hasnita, Nita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7105

Abstract

This study aimed to find out the regional advantage potential empirically and analyze branding strategies in order to encourage the acceleration of regional development that had the potential as a regional growth center, reduce development gaps between regions, and encourage regional growth, especially in Baubau City. This needed to be done as an effort to develop fast-growing strategic areas in the development of creative cities in the region. The key variable in this study was ecosystem-based creative economy branding, namely human resources, goods/services, markets, research, and development. The sampling method used was purposive sampling and snowball sampling. In this study, the concept of a creative economy branding strategy based on superior local resources was arranged using a ranking analysis of the creative economy sub-sector of Bau-Bau City.
Hotel Tax Effectiveness Analysis and Taxes Advertising and Its Contribution to Increasing Regional Original Income (PAD) Saranani, Inka Trydayanti; Asraf; Hasnita, Nita
Research of Economics and Business Vol. 1 No. 1 (2023): MARCH 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v1i1.30

Abstract

The purpose of this study was to determine the effectiveness and contribution of hotel taxes and advertisement taxes in increasing Kendari City's own-source revenue (PAD). This research uses a quantitative descriptive approach. The data sources in this study use primary data through unstructured interviews and secondary data obtained through documents or written data at the Kendari City Regional Revenue Agency, namely data on PAD revenue realization and hotel taxes and advertisement tax for the Kendari City Government for 2018-2021 and target amount data. and realization of Kendari City Hotel and Advertising Tax for 2018-2021. The data collection methods used in this research are Field Research, Archival Research and Library Research. The results of this study are that the effectiveness of Kendari City hotel taxes is categorized as very effective with an average percentage of 106.11% and the contribution of Kendari City hotel tax revenues in increasing PAD is categorized as highly contributing with an average percentage of 5.15%. The effectiveness of advertising tax in Kendari City is categorized as very effective with an average percentage of 106.81% and the contribution of Kendari City advertisement tax revenue is categorized as having less contribution with an average percentage of 1.20%.
The Influence of Attitudes, Subjective Norms and Perception Behavior Control on Taxpayer Compliance of Swallow's Nest in Kendari City Burhanuddin, Burhanuddin; Umar Sakka, Gjosphink Putra; Hasnita, Nita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3672

Abstract

The purpose of this study is to analyze: 1) the influence of attitudes on the compliance of swallow's nest taxpayers; 2) the influence of subjective norms on the compliance of swallow's nest taxpayers; and 3) the effect of perception behavior control on the compliance of swallow's nest taxpayers. The data used is primary data obtained through questionnaires. Data analysis was carried out by multiple linear regression. The results of the study show that: 1) Attitude does not have a significant influence on the compliance of swallow's nest taxpayers in Kendari City; 2) Subjective norms have a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City; and 3) Perception behavior control has a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City.
Pendampingan Pajak Bagi Pelaku Usaha Sari, Wa Ode Irma; Hasnita, Nita; Limbong, Diamond; Rachman, Sri Rachmawati
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.163

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector that plays a vital role in the national economy. However, their contribution to tax revenue remains low due to limited tax literacy, administrative understanding, and technical skills. This study aims to enhance tax literacy and compliance among MSME actors in Kendari City through a community service program involving direct guidance. The activity was conducted face-to-face with 31 participants from various MSME sectors, including culinary, trade, services, and production. The approach combined theoretical instruction, practical training on filling out the Annual Tax Return (Form 1770), tax calculation simulations, and personalized guidance, supervised by students and faculty members. Evaluation was carried out using pre-tests and post-tests as well as participatory observation to assess improvements in understanding, technical skills, and tax reporting readiness. The results indicated significant improvement in participants’ comprehension of tax concepts, use of the DJP Online application, and ability to perform simple tax planning according to their business characteristics. The guidance also positively impacted the legality, credibility, and sustainability of MSME businesses while enhancing students’ soft skills, such as communication, practical mentoring, and systematic material delivery. These findings confirm that a combination of theory, practical exercises, and personal guidance is an effective strategy for improving MSME tax compliance. This activity can serve as a replicable model of community service in other regions to strengthen tax literacy, support small business administration, and increase MSMEs’ contribution to national revenue and local economic development.
Co-Authors Almana, La Ode Asraf Burhanuddin Burhanuddin Gjosphink Putra Umar Sakka Hasidin, Mirza Hapsari Limbong, Diamond Prabu, Zaga Raditya PUJI LESTARI Rachman, Sri Rachmawati Riez Kifli Kolewora Saranani, Inka Trydayanti Sari, Wa Ode Irma Supriyadi Supriyadi