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All Journal JMM (Jurnal Masyarakat Mandiri) Academy of Education Journal Journal of Accounting Auditing and Business Journal of Health and Behavioral Science Jurnal Ekonomi dan Bisnis Terapan Jurnal AbdiMas Nusa Mandiri Jurnal Abdi Masyarakat Indonesia International Journal of Management and Business Economics
Adisti Gilang Cempaka
Accounting Department/Accounting Study Program, Universitas Padjadjaran
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Mathematics Neuroscience Physics Public Health Social Sciences Other

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The Effect Of Tax Socialisation and Motivation To Pay Tax On Tax Payment Awareness Among Universitas Padjadjaran Students Cempaka, Adisti Gilang; Fauzan Akmal Ramadhan
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1393

Abstract

This study aims to examine the influence of tax socialisation and motivation to pay tax on tax awareness among university students. A quantitative approach was applied, using primary data by distributing questionnaires to Universitas Padjadjaran students. The sampling technique was carried out by purposive sampling technique. Data were analysed using Multiple Regression Analysis. The findings indicate that tax socialization and motivation to pay tax positively and significantly affect tax awareness among Universitas Padjadjaran students. The study provides for tax authorities, that the synergy between external education through socialization and strengthening internal motivation is crucial in forming a tax awareness culture in the university environment that can lead to tax compliance.
The Effect Of Tax Socialisation and Motivation To Pay Tax On Tax Payment Awareness Among Universitas Padjadjaran Students Adisti Gilang Cempaka; Fauzan Akmal Ramadhan
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1393

Abstract

This study aims to examine the influence of tax socialisation and motivation to pay tax on tax awareness among university students. A quantitative approach was applied, using primary data by distributing questionnaires to Universitas Padjadjaran students. The sampling technique was carried out by purposive sampling technique. Data were analysed using Multiple Regression Analysis. The findings indicate that tax socialization and motivation to pay tax positively and significantly affect tax awareness among Universitas Padjadjaran students. The study provides for tax authorities, that the synergy between external education through socialization and strengthening internal motivation is crucial in forming a tax awareness culture in the university environment that can lead to tax compliance.
Doomscrolling as Cyberloafing in the Workplace: A Systematic Literature Review Vecco Suryahadi Saputro; Larasati Puspa Martani Sugianto; Saskia Salmana Dahyar; Adisti Gilang Cempaka; Said Aryonindito
Journal of Health and Behavioral Science Vol 8 No 2 (2026): June 2026
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jhbs.v8i2.28880

Abstract

Introduction Doomscrolling represents a harmful form of digital behavior that must be identified and mitigated. However, the literature on doomscrolling remains fragmented across multiple disciplines. Aim Exploration of the primary determinant factors of doomscrolling behaviors, their impact on employees, and suggested internal controls to mitigate the behavior, through Systematic literature reviews using PRISMA Guidelines. Result The findings reveal that coping mechanisms and FOMO (Fear of Missing Out) are the most significant factors of cyberloafing and doomscrolling behavior. The findings demonstrate that while doomscrolling leads to detrimental outcomes such as task avoidance and deprioritization of responsibilities, they concurrently serve as a coping mechanism. Employees frequently resort to digital escapism, such as browsing e-commerce platforms or consuming humorous content, to release stress. Conclusion Ineffective procedures and a lack of workload fairness may cause employees to engage in mischief behavior. For organizations, it is important to implement control mechanisms to reduce deviant behavior.
MENJEMBATANI KESENJANGAN PEMAHAMAN TATA KELOLA DAN MANAJEMEN RISIKO DALAM TRANSFORMASI DIGITAL Larasati Puspa Martani Sugianto; Vecco Suryahadi Saputro; Saskia Salmana Dahyar; Adisti Gilang Cempaka; Said Aryonindito
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 4 (2026): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i4.39978

Abstract

Abstrak: Keberhasilan inisiatif transformasi digital memerlukan dukung tata kelola dan manajemen risiko yang memadai. Namun, pemahaman mengenai keterkaitan antara kedua aspek tersebut masih relative terbatas. Kegiatan pengabdian ini bertujuan untuk memperkuat pemahaman peserta mengenai peran tata kelola dan manajemen risiko dalam transformasi digital melalui webinar “Navigating the Digital Era: Building Awareness of Technology, Governance, and Risk”. Kegiatan ini diikuti oleh mahasiswa dan calon profesional dari berbagai institusi dengan mayoritas dari wilayah Jawa Barat. Efektivitas kegiatan dievaluasi melalui survei menggunakan kuesioner yang melibatkan 88 responden. Data dianalisis menggunakan statistik deskriptif melalui perhitungan nilai rata-rata dan distribusi respons untuk mengevaluasi persepsi peserta terhadap kualitas materi, pemahaman konsep, dan manfaat kegiatan. Hasil evaluasi menunjukkan tingkat capaian sebesar 92,8% pada aspek penyampaian materi, 90,6% pada aspek pemahaman peserta, dan 92,0% pada aspek manfaat webinar. Temuan juga menunjukkan persepsi positif peserta terhadap pentingnya tata kelola, manajemen risiko, dan keselarasan antara inisiatif transformasi digital dengan tujuan organisasi dalam mendukung keberhasilan transformasi digital.Abstract: Successful digital transformation initiatives require adequate governance and risk management. However, understanding of the interrelationship between these two aspects remain relatively limited. This community service activity aims to enhance participant’s understanding of the roles of governance and risk management in digital transformation through a webinar titled “Navigating the Digital Era: Building Awareness of Technology, Governance, and Risk”. This activity was attended by students and aspiring professionals from various institutions with the majority from the West Java region. The effectiveness of the activity was evaluated through a survey using a questionnaire that involved 88 respondents. The data were analyzed using descriptive statistics, including calculations of mean values and response distributions, to assess participants’ perceptions of the quality of the material, their understanding of the concepts, and the benefits of the activity. The evaluation results showed an achievement rate of 92,8% in the aspect of material delivery, 90,6% in the aspect of participant understanding, and 92,0% in the aspect of the webinar’s benefits. The findings also indicate that participants hold a positive view of the importance of governance, risk management, and alignment between digital transformation initiatives and organizational goals in supporting the success of digital transformation.
Co-Authors Agus Puji Priyono Anjanie, Anjanie Citra Sukmadilaga Fauzan Akmal Ramadhan Fauzan Akmal Ramadhan Harahap, Devianti Yunita Larasati Puspa Martani Sugianto Larasati Puspa Martani Sugianto Muthya, Rosyani Nanny Dewi Tanzil Nisa, Farhatun Prima Yusi Sari Putri, Aliea Yenemia Said Aryonindito Said Aryonindito Said Aryonindito Sari, Dinda Puspita Saskia Salmana Dahyar Saskia Salmana Dahyar Saskia Salmana Dahyar Tresnajaya, Alyaa Rabbani Vecco Suryahadi Saputro Vecco Suryahadi Saputro Vecco Suryahadi Saputro Winarningsiha, Srihadi