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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ilmiah Manajemen Kesatuan Tangible Journal Journal of International Conference Proceedings Inspirasi: Jurnal Pengabdian Masyarakat
Santoso, Septy Indra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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PELATIHAN PENYUSUNAN DAN PELAPORAN SPT TAHUNAN PADA UMKM DI KECAMATAN TOBELO Sinen, Kasim; Malik , Mahardika Catur Putriwana; Kusumaningrum , Sheila; Santoso, Septy Indra
Inspirasi: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2024): Inspirasi: Jurnal Pengabdian Masyarakat
Publisher : Inspirasi: Jurnal Pengabdian Masyarakat

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Abstract

The purpose of this Community Service (PKM) activity is to provide an understanding to MSMEs about their tax obligations, namely accounting, depositing, and reporting taxes. This PKM activity was carried out in September 2024, this PKM was attended by the local government and MSME actors who were fostered by the PKM Partner, namely the Tobelo Cooperative and MSME Service. The method used in this PKM activity is the socialization method, where this socialization method includes education and counseling as a means of transferring knowledge and education in the form of lectures, tutorials and discussions. The material provided includes tax regulations, understanding of tax income and other tax obligations, as well as training in reporting Annual Tax Returns for MSMEs. The results obtained from this PKM activity are to make MSMEs more aware of their tax obligations which are not only calculating and depositing but also reporting as part of taxpayer compliance.
Analisis Perbandingan Kinerja Keuangan Perbankan Syariah sebelum dan saat Pandemi Covid 19 di Indonesia Periode Pengamatan 2017-2021 Santoso, Septy Indra; Dahliah, Andi Amaliah; Daud, Dahniyar
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.536

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan mengkaji seberapa besar dampak sebelum dan dimasa pandemi covid 19 terhadap pertumbuhan dan perkembangan kinerja perkembangan perbankan syariah di Indonesia. Struktur teoritis penelitian mencakup berbagai kinerja perbankan syariah di Indonesia sebelum dan dimasa pandemi covid 19 dengan kombinasi teori signal sebagai teori dasar. Dalam artikel penelitian ini peneliti menggunakan metode deskriptif kuantitatif dengan mengunakan data sekunder yaitu peneliti mengumpulkan data dan informasi dikumpulkan dari laporan keuangan yang telah diterbitkan dari tahun yang lalu oleh pihak otoritas jasa keuangan. Data dan informasi yang dikumpulkan relevan dengan topik. Kesimpulan utama dari penelitian ini adalah bahwa kinerja perbankan syariah di Indonesia mengalami perkembangan dan pertumbuhan yang relatif baik. Baik sebelum maupun dimasa pandemi covid 19. Tujuan utama dari penelitian ini adalah untuk menganalisis efek yang ditimbulkan sebelum dan dimasa pandemi covid 19 terhadap perkembangan dan pertumbuhan kinerja perbankan syariah di Indonesia. Perkembangan dan pertumbuhan kinerja perbankan syariah di Indonesia sesuai dengan harapan yaitu tumbuh dan berkembangan kearah positif. Nilai dari studi ini adalah memberikan edukasi bagi para pengambil keputusan, debitur bank dan pengamat ekonomi perbankan syariah secara efisien dan lebih efektif.
PENGARUH PENERAPAN SISTEM E-FORM TERHADAP KEPATUHAN WAJIB PAJAK BADAN UMKM DENGAN RASIONALITAS SEBAGAI PEMODERASI Meliana, Meliana; Syahdan, Rinto; Santoso, Septy Indra
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2372

Abstract

ABSTRAKPemanfaatan teknologi digital seperti e-form untuk wajib pajak badan dimaksudkan untuk memudahkan dan menyederhanakan proses pelaporan pajak sehingga dapat meningkatkan tingkat kepatuhan wajib pajak. Namun demikian, masih banyak UMKM yang memilih melapor secara konvensional karena kurangnya pemahaman atau keterbatasan literasi digital. Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak badan UMKM di Kota Ternate, serta menguji pengaruh moderasi rasionalitas wajib pajak atas pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak. Data dikumpulkan melalui survei menggunakan kuesioner yang disebarkan kepada 87 responden, yang merupakan wajib pajak badan terdaftar di KPP Pratama Kota Ternate dan merupakan pengelola atau pemilik UMKM di wilayah tersebut. Teknik analisis data yang digunakan adalah Moderating Regression Analysis (MRA) dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS), yang memungkinkan pengujian hubungan langsung dan moderasi secara simultan. Hasil penelitian menemukan bahwa penerapan sistem e-form berpengaruh positif terhadap kepatuhan wajib pajak badan. Namun, sikap rasionalitas wajib pajak memoderasi secara negative pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak badan. Kata Kunci: Kepatuhan Wajib Pajak; E-form; Penerapan Sistem E-form; Rasionalitas Wajib Pajak; UMKM.ABSTRACTThe utilization of digital technology such as e-form for corporate taxpayers is intended to facilitate and simplify the tax reporting process so as to increase the level of taxpayer compliance. However, there are still many MSMEs that choose to report conventionally due to lack of understanding or limited digital literacy. This study aims to examine the effect of the application of the e-form system on the compliance of MSME corporate taxpayers in Ternate City, as well as to examine the moderating effect of taxpayer rationality on the effect of the application of the e-form system on taxpayer compliance. The data was collected through a survey using a questionnaire distributed to 87 respondents, who were registered corporate taxpayers at KPP Pratama Ternate City and were managers or owners of MSMEs in the region. The data analysis technique used is Moderating Regression Analysis (MRA) with a Structural Equation Modeling approach based on Partial Least Squares (SEM-PLS), which allows testing direct and moderation relationships simultaneously. The results found that the application of the e-form system has a positive effect on corporate taxpayer compliance. However, the attitude of taxpayer rationality negatively moderates the effect of the application of the e-form system on corporate taxpayer compliance. Keywords: Taxpayer Compliance; E-form; Implementation of the E-form System; Taxpayer Rationality; UMKM.
The Effect of Financial Literacy on Financial Management of High School Teachers Irdawati; Rakhmat; Suci, Yuli Rahmini; Santoso, Septy Indra
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3791

Abstract

Financial literacy is vital for teachers to manage personal finances effectively and secure long-term economic stability. This study investigates the impact of basic and advanced financial literacy on the financial management of high school teachers in Makassar City. Using a quantitative descriptive approach, 100 teachers were selected through purposive sampling, and data were collected via questionnaires. SmartPLS was employed to test validity, reliability, and hypotheses. Results indicate that both basic and advanced financial literacy significantly influence financial management. Basic literacy contributes 26.6% (p = 0.017 < 0.05), while advanced literacy shows a stronger effect of 61.6% (p = 0.000 < 0.05). Together, the two variables explain 68.1% of the variation in financial management, with 31.9% influenced by other factors. These findings highlight the dominant role of advanced financial literacy in shaping effective financial practices, while also underscoring the need to strengthen both levels to improve teachers’ decision-making, financial stability, and their role in educating students about financial matters.
The Effect of Political Connections and Board Gender Diversity on Tax Avoidance in Consumer Goods Firms Rios Abas, Ananda Pratiwi; Santoso, Septy Indra; Putriwana Malik, Mahardika Catur
Journal of International Conference Proceedings Vol 8, No 5 (2025): ICEBAT Manado 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i5.4364

Abstract

This study analyzes the impact of political connections and gender diversity on the board of directors toward tax avoidance in manufacturing firms in the consumer goods sector, with firm size as a moderating variable. The research used 25 firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data were processed using multiple linear regression and Moderated Regression Analysis (MRA) with the EViews software. The findings reveal that political connections have a positive and significant effect on tax avoidance, while gender diversity on the board of directors appears no critical impact. Moreover, firm size does not moderate the relationship between political connections and tax avoidance, nor between gender diversity on the board of directors and tax avoidance. Future research is recommended to extend the observation period, expand the research objects across sectors, and include other independent variables that may influence corporate tax avoidance behavior
PENDEKATAN KUALITATIF FENOMENOLOGIS TERHADAP KONSEP DAN PRAKTIK MUDHARABAH PADA BISNIS UMKM DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS KHAIRUN Santoso, Septy Indra; Saleh, Erni; Mahmud, Asmilasari; Nur, Siti; Sastri, Elis; Sasmita, Sasmita; Safrudin, Titin; Slamet, Wardiani
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2531

Abstract

ABSTRAKUsaha (mikro) kecil menengah di Indonesia merupakan bagian penting dari sistem perekonomian nasional karena berperan untuk mempercepat pemerataan pertumbuhan ekonomi melalui misi penyediaan lapangan usaha dan lapangan kerja dan peningkatan pendapatan masyarakat. Penelitian ini mengeksplorasi penerapan akad mudharabah dalam perspektif usaha mikro, kecil, dan menengah (UMKM). Mudharabah merupakan salah satu akad syariah yang bersifat profit-sharing antara pemilik modal (shahibul maal) dan pengelola usaha (mudharib). Metode penelitian yang digunakan adalah pendekatan kualitatif fenomenologis dengan studi kasus pada tiga informan pelaku UMKM yang bekerja sama dengan fakultas ekonomi dan bisnis universitas khairun. Hasil penelitian menunjukkan bahwa akad mudharabah memiliki potensi besar dalam meningkatkan kapasitas usaha UMKM, namun masih terdapat kendala dalam implementasinya seperti kurangnya literasi keuangan syariah dan ketidakpastian dalam pembagian keuntungan. Penelitian ini merekomendasikan peningkatan edukasi dan literasi mudharabah bagi pelaku UMKM dan pembentukan sistem monitoring yang akuntabel.Kata Kunci: Mudharabah, UMKM, Fakultas Ekonomi dan BisnisABSTRACT Micro, small, and medium enterprises (MSMEs) in Indonesia are a vital component of the national economic system, as they contribute significantly to promoting equitable economic growth through their role in creating business and employment opportunities and increasing community income. This study explores the application of the mudharabah contract from the perspective of MSMEs. Mudharabah is a Sharia-based financing contract that involves a profit-sharing agreement between the capital provider (shahibul maal) and the business manager (mudharib). The research method employed is a qualitative phenomenological approach, with a case study conducted on three MSME actors collaborating with the Faculty of Economics and Business, Khairun University. The findings reveal that mudharabah has great potential to enhance the business capacity of MSMEs. However, challenges remain in its implementation, including limited Islamic financial literacy and uncertainties in profit-sharing arrangements. This study recommends increasing mudharabah-related education and literacy for MSME actors and establishing an accountable monitoring system.Keywords: Mudharabah, MSMEs, Faculty of Economics and Business
Co-Authors Dahliah, Andi Amaliah Daud, Dahniyar Irdawati Irdawati Mahmud, Asmilasari Malik , Mahardika Catur Putriwana Meliana Meliana NUR, siti Putriwana Malik, Mahardika Catur Rakhmat Rios Abas, Ananda Pratiwi Safrudin, Titin Saleh, Erni Sasmita Sasmita Sastri, Elis Sheila Kusumaningrum Sinen, Kasim Slamet, Wardiani Suci, Yuli Rahmini Syahdan, Rinto