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All Journal Maneggio: Jurnal Ilmiah Magister Manajemen At-Tawassuth: Jurnal Ekonomi Islam Aktiva : Jurnal Akuntansi dan Investasi Jurnal Mantik Jurnal Ekuivalensi Enrichment : Journal of Management GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Peradaban Masyarakat (JPM) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Indonesian Journal of Advanced Research (IJAR) Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Economics, Business and Innovation Research Jurnal Mahkota Bisnis (Makbis)
Dewi Rafiah Pakpahan
Universitas Mahkota Tricom Unggul
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Penyuluhan dan Pelatihan Manajemen Keuangan Bagi Pelaku Usaha UMKM di Desa Binjai Bakung Pantai Labu: Pengabdian Gami, Emelia Rahmadany Putri; Tumanggor, Mutawaqil Bilah; Lusiah, Lusiah; Arifin, Arifin; Pakpahan, Dewi Rafiah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5500

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan strategis dalam perekonomian daerah, namun masih menghadapi kendala, terutama dalam pengelolaan keuangan. Pelaku UMKM di Desa Binjai Bakung, Kecamatan Pantai Labu, Kabupaten Deli Serdang, umumnya belum mampu melakukan pencatatan dan penyusunan laporan keuangan sederhana serta memisahkan keuangan usaha dan pribadi, sehingga berpotensi menghambat keberlanjutan usaha. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan manajemen keuangan melalui penyuluhan dan pelatihan yang berfokus pada perencanaan dan pengelolaan modal, pendistribusian keuntungan, serta pencatatan arus kas. Metode pelaksanaan meliputi tahap persiapan, pelaksanaan, dan evaluasi dengan pendekatan partisipatif berupa ceramah, diskusi, dan praktik penyusunan laporan keuangan sederhana. Kegiatan tatap muka ini diikuti 15 pelaku UMKM dan menunjukkan peningkatan pemahaman peserta tentang pentingnya manajemen keuangan, kemampuan mencatat transaksi, serta menyusun laporan keuangan sederhana, disertai respons positif dan partisipasi aktif.
ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN SEMARANG: THE ROLE OF TAX LITERACY, TAX SOCIALIZATION, AND THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM Sri Kawuri; Ika Listyawati; Duffin; Dewi Rafiah Pakpahan; Adi Harianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of tax literacy, tax socialization, and the implementation of the Core Tax Administration System on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Semarang. MSMEs play a significant role in Indonesia’s economy; however, their level of tax compliance remains relatively low, creating challenges for optimizing tax revenue. Therefore, understanding the factors that influence compliance is essential. This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers in Semarang. The sampling technique used is purposive sampling, with criteria including active MSME actors who possess a Taxpayer Identification Number (NPWP). Data were analyzed using multiple linear regression to examine the relationship between independent variables tax literacy, tax socialization, and the Core Tax Administration System and the dependent variable, tax compliance. The results indicate that all three independent variables have a positive and significant effect on MSME tax compliance. The implementation of the Core Tax Administration System has the strongest influence, followed by tax literacy and tax socialization. These findings suggest that both behavioral factors (knowledge and awareness) and structural factors (system efficiency and accessibility) play important roles in shaping compliance behavior. In conclusion, improving MSME tax compliance in Semarang requires an integrated approach that enhances tax literacy, strengthens tax socialization programs, and ensures the effective implementation of digital tax systems. This study contributes to the existing literature by providing empirical evidence on the combined effects of these variables in a local context. The findings are expected to support policymakers in designing more effective tax strategies and improving overall tax administration.
Co-Authors Abdul Aziz Adi Harianto Ahmad Fadli Ahmad Fadli Albert Albert Amanda, Diska Amin Hou Ananda Fitriani Dewi Arifin Arifin Arsyaf Tampubolon Ayu Wirda Ningsih Br Ginting, Berupilihen Chaniago, Sabarudddin Chaniago, Sabaruddin Debora Tambunan Deby Siska Oktavia Pasaribu Duffin Emma Novirsari Frans Gideon Sinuhaji Gami, Emelia Rahmadany Putri Gea, Stevan Rejekima Grestin Ekalina Turnip Hamjah Arahman Hana Salsabila Lubis Hecimovic, Angela Hendra Jonathan Sibarani Ika Listyawati Ina Liswanty Irwansyah, Rudy Jen Peng Huang Juliansyah, Roni Khairatun Nazah Lusiah Lusiah Manda Dwipayani Bhastary Martin Maya Andiriani Mhd Restu Razaq Razaq Nasib Nasution, Sri Wanti Nidya Banuari Pakpahan, Victor Maruli Purnama, Martina Wulan Rayhan Ananda Roni Juliansyah Septa Diana Nabella Sibarani, Hendra Jonathan Simatupang, Jumeida Siti Aisyah Sitorus, Dompak Sri Kawuri Stevan Rejekiman Gea Steven Gea Sungguh Ponten Pranata Taufiq Risal Tony Blayer Simangunsong Tony Honkley Tumanggor, Mutawaqil Bilah Yenni Martok