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Disclosure Information on Indonesian UMKM Taxes Prihanto, Hendi; Damayanti, Prisila
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.26707

Abstract. This research aims to obtain evidence and explain the relationship between tax rates, awareness, understanding, and morale of moderated taxpayers with business prospects to disclose tax information. the study was conducted using MSME subjects in the Kebayoran Baru South Jakarta Blok M market area as the largest trading center in DKI Jakarta, with research object PP 23 of 2018. There were 230 questionnaires distributed, but after the obligations and duties of 206 appropriate questionnaires filled out by MSME entrepreneurs Data analysis using multiple linear regression and moderated regression analysis (MRA), through testing the validity and reliability of research instruments. The results showed that tax rates, awareness, understanding, and morals have a positive and significant effect on tax disclosure by MSME taxpayers, as well as unfavorable business prospects able to moderate by lowering the significance value of the effect of tax rates, awareness, understanding, morals on their tax disclosures. This research contributes to the government regarding the effectiveness of the application of PP tariffs in 2018 through several variables used by researchers, as well as theoretical development of factors that affect tax disclosure.

Faktor-Faktor yang berpengaruh pada Keberlanjutan Usaha Biro Jasa Perjalanan Haji dan Umrah Prihanto, Hendi; Damayanti, Prisila
Journal of Management and Business Review Vol 19, No 1 (2022)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v19i1.314

This study aims to explain the influence of business prospects, image, promotion, assurance, and trust of prospective pilgrims as factors that influence the sustainability of the Hajj and Umrah travel service bureau business. The research population is prospective hajj and umrah pilgrims who have associations with a number of travel companies in the East Cilandak region. Samples were randomly selected and determined based on the time of meeting activities often carried out by the association formed by the prospective congregation. They are collecting data using a questionnaire that was analyzed by testing the validity, reliability, descriptive statistical test, hypothesis testing, and coefficient of determination. The results of the study state that business prospects, promotions, and trust have a significant positive effect on business sustainability, while guarantees have no effect. Moderation hypothesis test states that trust does not moderate to strengthen image and promotion, while confidence moderates perceptions and strengthens assurance towards business sustainability. The limitation of the study is that the sample used has not been able to conclude the results of the study as a whole due to incomplete sampling in the population area because it is limited to one area. Nevertheless, the implications of the research are contributing to the concept of developing the factors that affect business continuity, improving business strategies, and increasing revenue for Hajj and Umrah travel agents.

Pendampingan Pembukuan Akuntansi dan Penyusunan Laporan Keuangan Menggunakan Aplikasi Olsera pada UMKM Pasar Laundry di Jakarta Selatan Anglaini, Elina; Utami, Mega; Adha, Muhammad Adjie; Damayanti, Prisila
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.350

The aim of this activity is to offer support in the implementation of bookkeeping and the preparation of financial reports, while also guiding the owners of UMKM Pasar Laundry in utilizing the Olsera application. The results show that the owners of UMKM Pasar Laundry feel assisted in managing their business due to the use of the Olsera application. This support helps business owners operate more effectively and efficiently. Through the guidance provided, the owners of UMKM are able to optimize operations and significantly enhance productivity. Olsera application is a mobile application that can help MSMEs in recording sales or income, as well as expenses and debts/payables digitally. The result is a transaction report along with profit and loss that can be viewed easily and can be uploaded in PDF format. The Olsera application is available free of charge for MSMEs to record transactions, monitor cash flow, monitor business performance, and plan businesses so that they can grow rapidly. The methods used in this community service activity include observation, interviews, discussions and tutorials conducted on December 7, 2024.

Organizational Justice and Work Motivation: The Perspective of Civil Servant Groups in Banten and Central Java Provinces Minrohayati, Minrohayati; Tantri, Sakina Nusarifa; Damayanti, Prisila; Siolemba Patiro, Shine Pintor
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11134

The purpose of this study was to uncover the effect of organizational justice (procedural justice, distributive justice, and interactional justice) on the work motivation of BAPENDA employees in Banten and Central Java Provinces. The data were collected using a survey with a purposive sampling technique. The sample size of the study was 587 persons, which involved 200 civil servants at Central Java Province BAPENDA and 387 civil servants at Banten Province BAPENDA. The data were analyzed using multigroup Structural Equation Modeling (SEM). The results of the study showed that organizational justice (distributive, procedural, and interactional justices) can explain and predict the work motivation in the cultural group background of Banten and Central Java. The involvement of the two different cultural groups in this study indicated that the analysis supports the high model fit. In other words, the psychometric properties of the model measurements was not disturbed by the group presence, aka disturbed by the deceptive response.

Socialization of Benefits and Management Training in Village-Owned Enterprises as an Effort to Improve Community Welfare in Pamijahan District, Bogor Regency Patiro, Shine Pintor Siolemba; Damayanti, Prisila; Hendrian, Hendrian; Rekarti, Endi; Mubarok, Faizul; Widokarti, Joko Rizkie; Lumbangaol, Lasando
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.852

This Community Service (PkM) activity was carried out in Paminjahan District, Bogor Regency, with the target of RT/RW, Hamlet Head, Village BPD, village government officials, and Village-Owned Enterprises (BUMDes) Management. The business actors involved are those who have businesses in the field of trade and services. This PkM activity was carried out to provide public and business actors with an understanding of the legality, goals, and benefits of BUMDes for increasing development and improving the welfare and prosperity of the community fairly and equitably. Through an increase in Village Original Income (PADes) income, business activities are expected to continue to develop by paying attention to and implementing supporting factors for business activities. Thus, the PkM activities held include socializing about the legality, goals, and benefits of BUMDes and socializing about professional human resource management in managing BUMDes in the village. The socialization was adjusted to the problems and needs faced by BUMdes administrators in Paminjahan District, Bogor Regency. The method of implementing the activity consists of three stages. First, the preparation stage includes pre-survey, team formation, making and submitting proposals, coordinating teams and partners, and preparing training tools and materials. The second stage is the program implementation stage in the form of socialization. Socialization is carried out through counseling (material presentation) and discussion. The third stage is the evaluation and reporting stage. The evaluation was carried out by comparing the conditions of partners before and after the program's implementation with interview and observation methods. After that, a report was prepared for further publication. The material presented in the socialization was in the form of the Legality of BUMDes, as well as the benefits and goals of BUMDes towards increasing development and prosperity for all communities in the village. Based on the results of the implementation, the objectives of this implementation can be broadly achieved, which is shown through the improvement of the value order of society in the field of education, especially in economics.

PENDAMPINGAN PEMBUATAN LAPORAN KEUANGAN BERBASIS ACCURATE BAGI UMKM Safari, Ikmal Maulana; Nugroho, Bima; Al Fahri, Muhammad Fajar; Nazala, Muhammad Rizki; Damayanti, Prisila
PUAN INDONESIA Vol. 7 No. 1 (2025): Jurnal PUAN Indonesia Vol. 7 No. 1 Juli 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

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

This research focuses on introducing the use of Accurate accounting software for MSMEs in the Pondok Cina area. MSMEs are the backbone of the Indonesian economy, but face many obstacles in financial management. Accurate and structured financial reports are very important for business continuity and development. In the midst of the COVID-19 pandemic, mask MSMEs in Pondok Cina are experiencing rapid growth, but competition is also getting tougher. The ability to manage finances is a determining factor for success. Accurate offers solutions for recording transactions, creating financial reports, and analyzing financial data. The method used is education with a structured introduction and training approach. The stages include research/surveys, interviews, introduction to using the Accurate application, and basic training in making Accurate-based financial reports. This activity was carried out by directly visiting mask MSMEs in Pondok Cina. This research succeeded in providing understanding to mask MSMEs about the use of Accurate in preparing financial reports. Through training, business actors can understand the process of inputting transactions and producing financial reports such as profit and loss reports, capital changes reports, and financial position reports, as well as cash flow reports. The use of Accurate has proven to be beneficial for MSMEs in increasing the efficiency and accuracy of financial management. This training provides new knowledge and skills for business actors in managing finances professionally, so that they can improve the performance and desires of their business.

Pelatihan Perdagangan Ekspor Bagi Mahasiswa Dan Dosen Ibi Kosgoro 1957 Serta Pelaku Ukm Anggraeni, Noerlina; Widjanarko, Widjanarko; Puspita, Afrida Sary; Zobir, Obing Said; Rahmadi, Zara Tania; Damayanti, Prisila; Putra, Febryano Manggala; Sukma, Agus Hitopa; Kristantini, Rr. Aryanti; Alamsyah, Alamsyah; Dewi, Dyah Utami
Jurnal Peradaban Masyarakat Vol. 5 No. 4 (2025): Jurnal peradaban masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v5i4.602

Perdagangan internasional diartikan sebagai sejumlah transaksi perdagangan/jual beli diantara pembeli dan penjual pada suatu pasar, demi mencapai keuntungan yang maksimal bagi kedua belah pihak yang bertujuan untuk meningkatkan Gross Domestic Product (GDP). Perdagangan tersebut terjadi karena tidak ada negara yang mampu memenuhi kebutuhannya sendiri. Pengabdian kepada Masyarakat (PkM) ini pelaksanaannya bekerja sama dengan Pusat Pendidikan Export dan Jasa Perdagangan Kementerian Perdagangan Republik Indonesia. Dengan melakukan pelatihan bisnis online ekspor peserta dalam hal ini dosen dan mahasiswa IBI Kosgoro 1957 memiliki tambahan pengetahuan terkait bagaimana memulai ekspor yang dapat dilakukan secara perorangan.

Organizational Justice and Work Motivation: The Perspective of Civil Servant Groups in Banten and Central Java Provinces Minrohayati, Minrohayati; Tantri, Sakina Nusarifa; Damayanti, Prisila; Siolemba Patiro, Shine Pintor
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11134

The purpose of this study was to uncover the effect of organizational justice (procedural justice, distributive justice, and interactional justice) on the work motivation of BAPENDA employees in Banten and Central Java Provinces. The data were collected using a survey with a purposive sampling technique. The sample size of the study was 587 persons, which involved 200 civil servants at Central Java Province BAPENDA and 387 civil servants at Banten Province BAPENDA. The data were analyzed using multigroup Structural Equation Modeling (SEM). The results of the study showed that organizational justice (distributive, procedural, and interactional justices) can explain and predict the work motivation in the cultural group background of Banten and Central Java. The involvement of the two different cultural groups in this study indicated that the analysis supports the high model fit. In other words, the psychometric properties of the model measurements was not disturbed by the group presence, aka disturbed by the deceptive response.

Factors that influence MSMEs to Report Taxes Damayanti, Prisila; Prihanto, Hendi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.827

The research aims to determine and analyze the response of taxpayers (taxpayers) in reporting their taxes in the post-Covid 19 pandemic era after the government provided various relief policies through tax incentives to entrepreneurs and MSMEs in terms of the aspects of taxpayers' literacy knowledge, set tax rates, profitability of taxpayers' businesses, and business opportunities faced now and in the future. The research was conducted on several MSME cafe entrepreneurs in the Jagakarsa - Ciganjur sub-district and surrounding areas as a population, using a questionnaire with a rolling snowball distribution technique based on information obtained during the survey to obtain a total of 110 samples. Data analysis uses Smart PLS statistical software with tests such as validity and reliability, inner and outer models, statistical t-hypothesis testing, multiple regression, and coefficient of determination—the results of the research state that not all of the hypotheses can be accepted. Taxpayers' knowledge of tax literacy and profitability obtained by taxpayers from MSME actors has a significant positive effect on the contribution of taxpayers' tax reporting so that the hypothesis is accepted, while tax rates through incentives set by the government and business opportunities from MSMEs are not has a significant effect on the contribution to tax reporting by MSME taxpayers so that the hypothesis is rejected.

Socialization of Benefits and Management Training in Village-Owned Enterprises as an Effort to Improve Community Welfare in Pamijahan District, Bogor Regency Patiro, Shine Pintor Siolemba; Damayanti, Prisila; Hendrian, Hendrian; Rekarti, Endi; Mubarok, Faizul; Widokarti, Joko Rizkie; Lumbangaol, Lasando
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.852

This Community Service (PkM) activity was carried out in Paminjahan District, Bogor Regency, with the target of RT/RW, Hamlet Head, Village BPD, village government officials, and Village-Owned Enterprises (BUMDes) Management. The business actors involved are those who have businesses in the field of trade and services. This PkM activity was carried out to provide public and business actors with an understanding of the legality, goals, and benefits of BUMDes for increasing development and improving the welfare and prosperity of the community fairly and equitably. Through an increase in Village Original Income (PADes) income, business activities are expected to continue to develop by paying attention to and implementing supporting factors for business activities. Thus, the PkM activities held include socializing about the legality, goals, and benefits of BUMDes and socializing about professional human resource management in managing BUMDes in the village. The socialization was adjusted to the problems and needs faced by BUMdes administrators in Paminjahan District, Bogor Regency. The method of implementing the activity consists of three stages. First, the preparation stage includes pre-survey, team formation, making and submitting proposals, coordinating teams and partners, and preparing training tools and materials. The second stage is the program implementation stage in the form of socialization. Socialization is carried out through counseling (material presentation) and discussion. The third stage is the evaluation and reporting stage. The evaluation was carried out by comparing the conditions of partners before and after the program's implementation with interview and observation methods. After that, a report was prepared for further publication. The material presented in the socialization was in the form of the Legality of BUMDes, as well as the benefits and goals of BUMDes towards increasing development and prosperity for all communities in the village. Based on the results of the implementation, the objectives of this implementation can be broadly achieved, which is shown through the improvement of the value order of society in the field of education, especially in economics.

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