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All Journal Jurnal Akuntansi Multiparadigma Paradigma Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah Jurnal Ilmiah Edunomika (JIE) Jurnal Abdi Insani Jurnal E-Komtek Budimas : Jurnal Pengabdian Masyarakat SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Bisnis Manajemen dan Akuntansi Duta Abdimas: Jurnal Pengabdian Masyarakat Proceeding of International Conference Health, Science And Technology (ICOHETECH) Pena Dimas: Jurnal Pengabdian Masyarakat International Journal of Trends in Accounting Research Management Studies and Business Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Manajemen Bisnis Digital Terkini
Ety Meikhati
Universitas Duta Bangsa Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PENERAPAN APLIKASI “ADIK MANJA” UNTUK OPTIMALISASI PEMASARAN DIGITAL PRODUK PETERNAKAN KAMBING DALAM MENDUKUNG GREEN ECONOMY PADA UKM HASANAH Okataviani, Intan; Meikhati, Ety; Akhmed, Khabib Alia
Jurnal Abdi Insani Vol 12 No 7 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i7.2741

Abstract

Perkembangan teknologi digital telah membuka peluang baru bagi penguatan daya saing usaha mikro, kecil, dan menengah (UMKM), termasuk sektor peternakan kambing yang berpotensi menghasilkan produk bernilai tambah tinggi. UKM Hasanah, sebagai kelompok ternak kambing yang berfokus pada pengolahan susu kambing etawa, produk daging olahan, serta pupuk organik, menghadapi kendala pada aspek pemasaran konvensional yang kurang efisien, terbatasnya jangkauan pasar, serta rendahnya pemahaman terhadap strategi pemasaran digital berbasis green economy. Kegiatan pengabdian ini bertujuan untuk mengimplementasikan Aplikasi Digital Marketing dan Penjualan “Adik Manja” (Aplikasi Digital Marketing Kambing Hasanah) sebagai sarana inovasi pemasaran yang ramah lingkungan dan mendukung konsep ekonomi hijau. Metode kegiatan dilakukan melalui pendekatan partisipatif yang melibatkan analisis kebutuhan mitra, pelatihan literasi digital bagi anggota UKM Hasanah, pendampingan teknis penggunaan aplikasi “Adik Manja”, serta evaluasi kinerja pemasaran sebelum dan sesudah penerapan teknologi. Hasil kegiatan menunjukkan peningkatan signifikan dalam berbagai aspek, antara lain peningkatan pemahaman anggota UKM Hasanah terhadap strategi digital marketing sebesar 85%, peningkatan jangkauan promosi produk hingga 60% melalui kanal daring, efisiensi biaya promosi konvensional hingga 40%, serta peningkatan penjualan produk sebesar 35% dalam tiga bulan pertama pasca-implementasi aplikasi. Selain itu, penerapan aplikasi “Adik Manja” turut mendukung pengurangan penggunaan materi promosi berbasis kertas, meminimalisasi jejak karbon dari aktivitas distribusi fisik, serta memperkuat citra UKM Hasanah sebagai pelaku usaha peternakan yang berkomitmen pada praktik green economy. Kegiatan ini membuktikan bahwa induksi teknologi digital marketing yang tepat guna dapat meningkatkan nilai tambah produk peternakan, memperluas jaringan pemasaran, serta berkontribusi pada pembangunan ekonomi berkelanjutan di tingkat lokal.
Sosialisasi Pajak sebagai Moderasi Pengaruh Literasi Pajak dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak Aini, Aida; Erna Chotidjah Suhatmi; Ety Meikhati
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 02 (2025): Vol 5 No 2 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v5i01.5386

Abstract

The decline in Indonesia’s tax ratio 2022–2024 reflects that overall tax compliance has yet to reach an optimal level. In contrast, KPP Pratama Surakarta recorded tax revenues surpassing the set targets within the same period, indicating relatively strong taxpayer compliance in its jurisdiction. This study seeks to examine the moderating effect of tax socialization on the relationship between tax literacy, tax digitalization, and taxpayer compliance. The research population consists of individual taxpayers registered at KPP Pratama Surakarta, with 100 respondents selected as the sample. A quantitative research design was applied, utilizing primary data collected through questionnaires, and the analysis was conducted using SPSS version 26. The findings demonstrate that tax literacy, tax digitalization, and tax socialization each have a significant impact on taxpayer compliance. Moreover, tax socialization is found to strengthen the effect of tax literacy on compliance, while its moderating role is not evident in the relationship between tax digitalization and taxpayer compliance.
Peningkatan Kapasitas Tefa Desain Komunikasi Visual Melalui Kolaborasi Pendidikan dan Industri Srirahayu, Agustina; Ely Nastiti, Faulinda; Meikhati, Ety
Duta Abdimas Vol. 4 No. 2 (2025): Duta Abdimas: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/fr0t1x17

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mendukung percepatan pengembangan Teaching Factory (Tefa) Desain Komunikasi Visual (DKV) di SMK Al Khozini Gondanglegi agar menjadi unit produksi yang mandiri dan sesuai dengan kebutuhan industri kreatif. Pendekatan kegiatan dilakukan melalui enam tahapan utama, yaitu: identifikasi kebutuhan dan pemetaan potensi, perumusan strategi pengembangan kemitraan, pelatihan dan peningkatan kapasitas guru serta siswa, pendampingan penyusunan SOP dan model produksi, fasilitasi kemitraan dengan DUDI, serta monitoring dan evaluasi. Hasil kegiatan menunjukkan peningkatan kesadaran dan kompetensi guru dalam implementasi Tefa, terjalinnya kerja sama awal dengan calon mitra industri, serta penyusunan dokumen SOP untuk mendukung kegiatan produksi. Selain itu, kegiatan ini berhasil mengoptimalkan pemanfaatan sarana prasarana yang telah tersedia. Dengan adanya kolaborasi antara Universitas Duta Bangsa Surakarta dan SMK Al Khozini Gondanglegi, program ini memberikan kontribusi signifikan dalam memperkuat keterkaitan antara dunia pendidikan dan dunia kerja di bidang Desain Komunikasi Visual.
Pengaruh Kepercayaan pada Pemerintah, Literasi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak Aida Nur Aini; Erna Chotidjah Suhatmi; Ety Meikhati
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.18055

Abstract

This research seek to analyze the impact of Trust in Government, Tax Literacy, and Tax Digitalization on Tax Compliance. The study focuses on individual taxpayers registered at the Surakarta Primary Tax Office (KPP Pratama Surakarta), involving a total sample of 100 respondents. A quantitave method was applied, utilizing primary data obtained trough questioneres distributed both face-to-face and online via via G-Forms through WhatsApp. Data processing and analysis were carried out using SPSS version 26. Based on the analysis, the R² value obtained 0.307, indicating that 30.7% of the variation in Tax Compliance can be accounted for by the independent variables used in the model. The F-test results yield a significance level of 0.000, suggesting that the variables examined collectively exert a statistically significant influence on Tax Compliance. The partial test (t-test) shows that Trust in Government (Sig. 0,051) has a significance value greater than 0.05, meaning it does not significantly influence Tax Compliance. Meanwhile, Tax Literacy (sig. 0.000) and Tax Digitalization (sig. 0.007) significantly influence Tax Compliance, as indicated by significance values below 0.05.
MENGGALI FAKTOR PSIKOLOGIS KEPATUHAN PAJAK: PERAN LITERASI DAN PERSEPSI TARIF PAJAK Dhiva Ismi Fauziah; Antin Okfitasari; Ety Meikhati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17992

Abstract

Tax compliance, a major challenge in Indonesia, is influenced by various psychological factors. This study aims to examine the influence of tax literacy and perceptions of tax rates on taxpayer compliance at the Surakarta Tax Office (KPP Pratama). Using a quantitative approach, questionnaire data were collected from 100 individual and corporate taxpayers through purposive sampling and analyzed using multiple linear regression. The results indicate that both tax literacy and perceptions of tax rates partially have a positive and significant effect on compliance. Simultaneously, these two variables are proven to be strong predictors of taxpayer compliance. This study concludes that internal factors, namely taxpayers' personal understanding and evaluation, are fundamental drivers of compliance. Therefore, this study recommends that the Direktorat Jendral Pajak (DJP) prioritize educational programs to improve literacy and transparency to shape positive public perception. Future research is recommended to integrate other psychological variables, such as social norms, to develop a more comprehensive exposure model.
GREEN ECONOMY AND INNOVATION: INTEGRATING ENVIRONMENTAL ACCOUNTING WITH TECHNOLOGICAL ADVANCES IN HEALTHCARE AND INDUSTRY Meikhati, Ety; Suhatmi, Erna Chotidjah; Ali, Nor Aishah Mohd
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2025: Proceeding of the 6th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/jdzhwj30

Abstract

The Shift toward a green economy has emerged as a global priority in tackling climate change, resource scarcity, and the growing demand for sustainable development. Alongside this transition, rapid progress in healthcare and industrial technologies offers opportunities to boot efficiency, lower emissions, and generate added value. This study explores how green economy principles, environmental accounting, and technological innovation can be integrated within the healthcare and industrial sectors. A qualitative descriptive approach is applied, utilizing literature reviews and document analysis from scientific articles, sustainability reports, and policy documents published in the past five years. The results suggest that combining environmental accounting with technological innovation enhances the realization of a green economy by improving resource efficiency, increasing transparency in sustainability reporting, and supporting the achievement of the Sustainable Development Goals (SDGs). The findings also emphasize the essential function of environmental accounting in measuring the economic impact of technological innovations, particularly in healthcare and industry, which are among the largest contributors to energy use and carbon emissions.
Collaborative Participatory Accounting and Internal Audit in Increasing Public Trust in Village-Owned Enterprises Meikhati, Ety; Sundari, Sundari; Oktaviani, Intan
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2025: Proceeding of the 6th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/0p2dqd16

Abstract

Village-Owned Enterprises (BUMDes) face various governance challenges, weak internal audit mechanisms, limited community participation, to inadequate human resource capacity, all of which ultimately lead to a deficit of public trust in the management of village funds. The absence of clear financial reports, delays in information disclosure, and minimal community involvement have further fueled public suspicion, while weak internal auditing has allowed potential errors, inefficiencies, and even fraud to go undetected. To overcome these issues, a transformation in financial governance is required through the implementation of participatory accounting, which directly involves the community in financial recording, reporting, and evaluation. The collaboration between these two mechanisms will create a balanced synergy between openness and oversight, thereby encouraging the establishment of transparent, accountable, and sustainable BUMDes governance. This solution must be supported by enhancing the capacity of BUMDes managers through training, adopting digital systems to simplify financial reporting, and involving village community forums as platforms for public accountability. For effective implementation, village governments are advised to issue regulations mandating participatory accounting and internal audit practices, establish independent supervisory bodies that include community representatives, and gradually adopt simple and user-friendly digital financial technologies. Furthermore, BUMDes must cultivate an organizational culture grounded in openness, integrity, and collective responsibility so that transparency is not merely a formal procedure, but a value embedded in every aspect of village enterprise management.
Strategi Pemerintah dalam Mengoptimalisasi Penerimaan Pajak Nur Aini, Aida; Meikhati, Ety
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 2 No. 1 (2022): Vol 2 No 1 Tahun 2022
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.298 KB) | DOI: 10.47701/bismak.v2i1.2138

Abstract

Abstrak Pajak merupakan salah satu sumber penerimaan negara yang memberikan kontribusi besar dalam mendukung pembangunan negara. Tanpa pemberlakuan pajak, akan sulit bagi suatu negara untuk menjalankan kegiatan kenegaraannya yang berakibat pada risiko bagi keberlangsungan suatu negara. Oleh karena itu, makalah ini dibuat dengan tujuan untuk menganalisis strategi yang dapat dilakukan oleh pemerintah dalam rangka optimalisasi penerimaan pajak negara. Penulisan ini dibuat dengan menggunakan metode kualitatif dengan mengamati data yang diambil dari berbagai penelitian yang telah dilakukan. Strategi yang dilakukan pemerintah dalam mengoptimalkan penerimaan pajak adalah sebagai berikut: (1) Memaksimalkan penerapan sistem Pemotongan Pajak (WHT) dan (2) Meningkatkan penerimaan pajak dengan memperketat pelaksanaan pemungutan pajak melalui perdagangan elektronik (e-commerce).
BERTAHAN DAN KEBERLANJUTAN PT. INDOFOOD SUKSES MAKMUR TBK MELALUI ANALISIS RASIO PROFITABILITAS: ANALISIS RASIO PROFITABILITAS Octa, Octavia Azizun M.P; Melita Ika; Ety Meikhati
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 4 No. 2 (2024): Vol 4 No 2 Tahun 2024
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v4i2.4512

Abstract

This research was conducted to evaluate how a company has the ability to survive the Covid-19 pandemic and be sustainable through profitability ratio analysis. The object of this research is PT. Indofood Sukses Makmur Tbk. The data used in this research is secondary, namely in the form of an Annual Report taken from the Indofood CBP company website. The research results show that based on the profitability ratio analysis using GPM it is above the industry standard of 1.6%, meaning that the company's operational condition is in good condition. Based on the results of calculating the NPM, ROI and ROE ratios, it was concluded that the company was in poor condition because it was still below industry standards.
The Existence of Carbon Trading Through Profitability and Carbon Emission Disclosure as a Concretization of Net Zero Emission Hanifah, Umi; Meikhati, Ety
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2024: Proceeding of the 5th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v5i1.4206

Abstract

Global warming and climate change are problems that require entities or companies to respond to these phenomena, so hat companies are required to be responsible for environmental problems related to emissions resulting from company activities. This research aims to determine the effect of profitability and carbon emission disclosure on trading carbon in energy sector companies listed on the IDX in 2017-2021. This research usesa quantitative approach. Data analysis techniques use descriptive statistical analysis, calssical assumption testing and hypothesis testing. The research result show that profitability has no effect on trading carbon, while carbon emission disclosure as an effect on trading carbon. Profitability and carbon emission disclosure effect simultaneously on the trading carbon.
Co-Authors Agustina Srirahayu Aida Nur Aini Aini, Aida Akhmed, Khabib Alia Ali, Nor Aishah Mohd Alpian Winarso Aji Andhita Kusuma Putri Antin Okfitasari Antin Okfitasari Antin Okfitasari, Antin Dewi Oktaviyanti Dhiva Ismi Fauziah Ely Nastiti, Faulinda Erna Chotidjah Suhatmi FAULINDA ELY NASTITI Friska Amelia Putri Kristanti, Bernadete Dinar Ayu Melita Ika Nur Aini, Aida Octa, Octavia Azizun M.P Okataviani, Intan Oktaviani, Intan Pipin Widyaningsih Putri Intan Prastiwi Qotimah, Khaifa Khusnul Rahmawati Indah Sari Retno Karunia Putri Rita Wahyuningsih Shofiyyatul Bariyyah Sintiya Cahya Maulany Siti Nur Azizah Solekhah, Rista Ayu Sopingi Suhatmi, Erna Chotidjah Sundari Sundari . Sundari Sundari Titik Setyaningsih Umi Hanifah Wahyuningsih, Rita Wahyuningtyas, Alin Wahyuningtyas Wijiyanto