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Pengaruh Pemahaman Perpajakan Tarif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Akbar, Arya Zulfikar; Hardiansyah, Rian
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

This study assesses the hypothesis and produces empirical data regarding the impact of tax comprehension, tax rates, and tax penalties on MSME taxpayer compliance in Sumbawa Regency, West Nusa Tenggara Province. This research utilizes primary data obtained through questionnaires administered to micro, small, and medium enterprises (MSMEs) in Sumbawa Regency. This study utilizes convenience sampling, a non-probability technique that selects units based on their accessibility to the researcher. The study employs a sample of 100 respondents. We evaluated the hypothesis using partial least squares (PLS)-based structural equation modeling (SEM) in SmartPLS 3.2.9. The findings of this study indicate that understanding tax regulations and the enforcement of tax sanctions have a positive and significant effect on taxpayer compliance. Tax rates have a negative and significant impact on taxpayer compliance among SMEs in Sumbawa Regency, though this effect is partial. This research investigates the factors influencing tax compliance, particularly in the context of micro, small, and medium enterprises (MSMEs). An in-depth understanding of the factors affecting tax comprehension, tax rates, and tax penalties enables tax authorities to formulate more effective educational and socialization strategies to improve taxpayer compliance.
The Influence of Social Media Use on Innovation Capabilities and Business Growth of MSMEs Putra, Aditiya; Hardiansyah, Rian
Journal of Educational Management Research Vol. 4 No. 3 (2025)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v4i3.1123

Abstract

This study examines the effect of social media use on the innovation capabilities and business growth of MSMEs in Sumbawa Regency. The research method used is quantitative with a Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. Data was collected through a survey of active MSME players who use social media in their business operations. The analysis results indicate that the use of social media has a positive and significant impact on the innovation capabilities of SMEs, as reflected in their ability to produce innovative and adaptive products and services. Additionally, the use of social media also contributes positively and significantly to the growth of SMEs, both directly and indirectly through enhanced innovation capabilities. These findings confirm that social media is a strategic tool for expanding market reach, enhancing digital marketing, and strengthening the competitiveness of SMEs in the digital era. This study also emphasizes the importance of developing innovation capabilities as a mediator in strengthening SME business growth. The practical implications of this research are the need for increased training in social media utilization and the cultivation of an innovation culture among SME actors to optimize business growth and sustainability. This study contributes to the development of SME empowerment strategies, particularly in the context of digitalization in Sumbawa Regency.
PENGARUH PEMANFAATAN AI DAN KEBERDAYAAN KOMUNITAS DIGITAL TERHADAP MINAT BERWIRAUSAHA PADA GENERASI-Z DI KABUPATEN SUMBAWA Herawati, Yuti; Hardiansyah, Rian
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.30873

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pemanfaatan Artificial Intelligence (AI) dan Keberdayaan Komunitas Digital terhadap Minat Berwirausaha pada Generasi Z di Kabupaten Sumbawa. Latar belakang riset dipicu oleh fenomena bonus demografi dan tingginya literasi digital Generasi Z, namun masih rendahnya minat berwirausaha di kalangan pemuda. Studi ini menggunakan pendekatan kuantitatif kausal-korelasional dengan pengumpulan data melalui kuesioner daring kepada 100 responden Generasi Z yang aktif secara digital. Analisis data dilakukan menggunakan teknik Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa baik Pemanfaatan AI maupun Keberdayaan Komunitas Digital berpengaruh positif dan signifikan terhadap Minat Berwirausaha. Temuan ini mengindikasikan bahwa penguasaan teknologi AI sebagai alat analitis dan otomatisasi, serta keterlibatan aktif dalam komunitas digital yang memperkuat modal sosial, merupakan faktor penting yang mendorong kesiapan dan intensi Generasi Z untuk memulai usaha. Studi ini menegaskan urgensi integrasi literasi teknologi dan fasilitasi ekosistem komunitas digital dalam pendidikan serta kebijakan pengembangan kewirausahaan pemuda di daerah. Implikasi dan kontribusi riset diharapkan mendukung strategi pemerintah dan institusi pendidikan untuk mengoptimalkan potensi wirausaha digital di tingkat lokal.
PENINGKATAN KESEJAHTERAAN EKONOMI MELALUI SOCIAL ENTREPRENEURSHIP DI DESA MARENTE Fahlia; Maradita, Fendy; Hardiansyah, Rian; Fathurrahman, Fadli; Anwar; Mandasari, Jayanti; Sugiarto, Aris; Sriyatun; Martadinata, Sudrajat
EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat Vol. 1 No. 2 (2024): EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat
Publisher : Cipta Pustaka Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63324/eipm.1v.2i.23

Abstract

Kegiatan pengabdian kepada masyarakat yang berfokus pada pengembangan social entrepreneurship di Desa Marente, Kecamatan Alas, Kabupaten Sumbawa, bertujuan untuk meningkatkan kesejahteraan ekonomi komunitas usaha mikro. Melalui program ini, kami memberikan pelatihan dan pendampingan kepada pelaku usaha mikro mengenai konsep social entrepreneurship, manajemen usaha, dan strategi pemasaran. Metode yang digunakan meliputi ceramah, diskusi kelompok, dan praktik langsung, yang bertujuan untuk membangun keterampilan dan pengetahuan peserta dalam mengelola usaha mereka secara lebih efektif. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman peserta tentang pentingnya inovasi dan tanggung jawab sosial dalam berbisnis. Selain itu, peserta juga mendapatkan akses ke jaringan pasar yang lebih luas dan informasi mengenai sumber daya yang dapat mendukung usaha mereka. Dengan demikian, program ini diharapkan dapat mendorong pertumbuhan usaha mikro yang berkelanjutan dan meningkatkan kesejahteraan ekonomi masyarakat Desa Marente. Keberhasilan inisiatif ini memberikan model yang dapat diterapkan di desa-desa lain yang memiliki potensi serupa, sehingga dapat berkontribusi pada pembangunan ekonomi lokal secara keseluruhan.
The Impact of Digital Marketing and Entrepreneurial Capabilities on Marketing Performance Hardiansyah, Rian; Fahlia, Fahlia; Nuramaliyah, Nuramaliyah
Indonesian Business Review Vol 7 No 2 (2024): Indonesian Business Review
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/ibr.7.2.105-114

Abstract

The objective of this study is to assess the impact of digital marketing and entrepreneurial competence on the marketing performance of micro, small, and medium enterprises (MSMEs) in the Sumbawa district. An investigation was carried out involving 180 owners of Micro, Small, and Medium Enterprises (MSMEs), and the collected data was evaluated using Structural Equation Modeling-Partial Least Square (SEM-PLS). The research findings indicate that both digital marketing competency and entrepreneurial competency have a notable and beneficial impact on marketing performance. Additionally, it is observed that digital marketing competency specifically has a favorable and considerable influence on marketing performance. According to the findings of this study, it is crucial for MSMEs in Sumbawa Regency to give priority to enhancing their digital marketing and entrepreneurial abilities in order to enhance their marketing effectiveness. This research has significant ramifications for owners of micro, small, and medium enterprises (MSMEs), policymakers, and researchers, highlighting the necessity for additional investigation into this subject matter.
Pendekatan Holistik pada Penyuluhan Remaja di 17 SMA Sederajat di Kabupaten Rokan Hilir Provinsi Riau Rambe, Wahyudi; Afriani, Indri; Qisthi, Mashallia; Al Khofifah, Salsabila; Mirnawati; Eginanda Putri, Airani; Hardiansyah, Rian; Zahara, Siti; Adzmi Yulistina, Amaliatul; Widia Sari Rusma; Dian Noviana; Meli Saputri; Siti Kholijah; Delima Sari; Rahmi Nurrizky; Anggy Saputri; Dini Safira; Fittria Ayu Sahputri
Journal Of Rural Community Development Vol. 1 No. 2 (2024): Vol 1. No. 2 (2024) : Oktober 2024
Publisher : Jurusan Ilmu Sosial dan Ilmu Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jrcd.v1i2.11

Abstract

This counseling paradigm, implemented within the Abdurrab University Community Service Program (KKN) in 17 secondary schools across Rokan Hilir Regency, Riau Province, espouses a holistic approach to adolescent development, encompassing the physical, cognitive, social, and environmental dimensions of well-being. The program's core focus, encompassing reproductive health, traditional family medicine utilization (TOGA), personal image enhancement, bullying prevention, and promotion of a clean and healthy lifestyle (PHBS), addresses key challenges faced by adolescents arising from health and self-development knowledge gaps. This study aims to evaluate the impact of the counseling interventions, delivered through participatory and direct consultations, upon student understanding and behavior. The results showed that significant increase in student awareness and knowledge regarding the targeted topics, concurrent with a notable shift towards positive behavioral changes.
SOSIALISASI BAHAYA PINJAMAN ONLINE ILEGAL DI DESALOPOK KABUPATEN SUMBAWA Muhammad Rizqi, Reza; Zulfikar Akbar, Arya; Hardiansyah, Rian
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 5 No 2 (2025): November 2025
Publisher : Fakultas Sains dan Teknik, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/5abasc75

Abstract

The development of financial technology (fintech) in Indonesia has opened up wider access to credit, but this has been accompanied by the rise of illegal online lending practices that are disturbing and harmful to the community. Rural communities, such as in Lopok Village, Sumbawa Regency, face unique vulnerabilities amid uneven digital penetration and financial literacy gaps, despite provincial statistics showing high literacy rates. In response to this issue, a community service team from the Faculty of Economics and Business, Sumbawa University of Technology (FEB UTS) implemented an outreach program aimed at increasing the understanding and awareness of the Lopok Village community regarding the dangers of illegal online lending. The activity employed participatory education methods, including lectures, discussions, and case studies, with program effectiveness evaluated through pre-test and post-test approaches. The evaluation results showed a significant increase in participants' knowledge across all measured indicators, including the ability to distinguish between legal and illegal online loans, awareness of the risks of personal data misuse, and knowledge of official complaint channels. This activity proves that targeted and contextual socialization is an effective empowerment strategy to protect rural communities from the threat of digital financial crime.