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All Journal Journal of Economic, Bussines and Accounting (COSTING) Proceeding of National Conference on Accounting & Finance Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan JER E-Jurnal Akuntansi
Andi Urfia Awaliah
Universitas Teknologi Sulawesi
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pelatihan Ekonomi Rumah Tangga dan Manajemen Keuangan Keluarga Untuk Meningkatkan Kesejahteraan: Penelitian Septi Wifasari; Yulistina; Fajar Budiyanto; Andi Urfia Awaliah; Dadang Purwo Ariwidodo
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.4101

Abstract

The training on household economics and family financial management aims to improve well-being. The program encompasses preparation, participant outreach and recruitment, training implementation, mentoring and monitoring, and program evaluation. The results indicate that the training on household economics and family financial management successfully improved participants' financial literacy, particularly in terms of knowledge, skills, and attitudes regarding financial management. Participants were able to prepare budgets, record cash flows, and plan savings and emergency funds. Furthermore, behavioral changes occurred, such as reduced consumer spending and wiser debt management. Positive impacts were seen in improved family well-being through more controlled spending, reduced reliance on loans, and increased family harmony. However, challenges such as unstable income, consumer habits, and lack of family support require continued mentoring to ensure the training's sustainability.
Pengaruh Kualitas Sistem, Kualitas Pelayanan dan Perceived Ease of Use E-Bupot Unifikasi terhadap Kepuasaan Wajib Pajak Badan dalam Pelaporan SPT PPH Masa Cesilia Arum Septianingsih; Fiki Kartika; Andi Urfia Awaliah; Any Jimar
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.625

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas sistem, kualitas pelayanan, dan persepsi kemudahan penggunaan (perceived ease of use) terhadap kepuasan wajib pajak badan dalam pelaporan SPT PPh Masa melalui aplikasi e-Bupot Unifikasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, di mana data dikumpulkan 100 wajib pajak badan yang terdaftar di KPP Pratama Sleman pada tahun 2024. Teknik pengambilan sampel menggunakan rumus Slovin dengan tingkat kesalahan 10%. Teknik analisis data dalam penelitian ini menggunakan metode analisis deskriptif dan inferensial dengan alat bantu perangkat lunak SPSS 21. Teknik analisis data yaitu statistik deskriptif, uji validitas, reliabilitas, asumsi klasik, hipotesis. Hasil penelitian menunjukkan bahwa kualitas sistem, kualitas pelayanan, dan perceived ease of use berpengaruh positif dan signifikan terhadap kepuasan wajib pajak. Di antara ketiga variabel tersebut, perceived ease of use memiliki pengaruh paling dominan, menunjukkan bahwa persepsi kemudahan penggunaan memainkan peran penting dalam meningkatkan kepuasan pengguna. Penelitian ini mendukung teori Technology Acceptance Model (TAM) dan memberikan rekomendasi untuk meningkatkan kualitas sistem dan pelayanan pada aplikasi e-Bupot Unifikasi guna mendorong kepatuhan wajib pajak.
Performance Analysis of Government Regional Revenue and Expenditure Budget (APBD) Management Ismiyana, Ulydhatul; Parinduri, Ramadha Yanti; Awaliah, Andi Urfia; Riduan, Akhmad; Afrizal, Afrizal
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1636

Abstract

The Regional Revenue and Expenditure Budget (APBD) is the primary instrument used by local governments to achieve development goals and enhance community welfare. Through the APBD, local governments plan and manage regional revenues and expenditures in a budget year. Therefore, the effectiveness and efficiency of APBD management are important indicators in assessing local government performance. This type of research uses a qualitative descriptive approach. The objective of this research is to examine the financial performance of the Indonesian government, specifically the Performance Analysis Report on the Management of the Regional Revenue and Expenditure Budget (APBD) of the Indonesian government. This research utilizes secondary data sourced from official government documents in Indonesia. The data analysis technique employed in this research utilizes the Balanced Scorecard method. The results of this study have found that by using the Balance Scorecard method, namely: (1) Based on the independence ratio, the City government has shown delegative results. (2) Based on the revenue effectiveness ratio, the City government has succeeded in achieving targets or objectives effectively. (3) The Customer Satisfaction Perspective uses the public satisfaction index (IKM) of government. (4) The Internal Process Perspective of Bureaucratic Reform uses the bureaucratic reform index (IRB) of the city in 2023 - 2025, which shows a significant increase. From 2023 to 2025, Indonesia is expected to see an increase in the percentage of SMEs. (4) The growth and learning perspective using the city employee quality index in 2023 – 2025 shows that the quality of employees who have participated in training and development is very high.
QRIS Adoption as a Cashless Transaction: A Case Study of Meatball Seller in Makassar City Andi Urfia Awaliah; Bachrudin K. Una; Cesilia Arum Septianingsih; Putri Ratnasari
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The previously free QRIS adoption now incurs fee of 0.3% for small businesses and 0.7% for medium and large businesses, as determined by Bank Indonesia. This phenomenon has sparked debates and divided opinions among meatball traders in Makassar City. As a metropolitan city in Eastern Indonesia, Makassar is the city with the largest population of MSMEs compared to other cities in Eastern Indonesia. Despite the Trade Department’s efforts to promote QRIS, many meatball traders in Makassar city have not adopted it. This research aims to analyze the perceptions of meatball traders regarding their interest in implementing cashless through adopting QRIS as a potential for expanding sales and reducing manual errors in cash calculations. This qualitative research involved informants (16 buyers and 20 meatball sellers), in research data analysis techniques using the help of NVivo software. The research results found that QRIS adoption provides various conveniences, security and expands customer reach as well as increases efficiency in the cashless business transaction process.
Co-Authors - Afrizal Andi Besse Lia Riska Any Jimar Bachrudin K. Una Bachrudin K. Una Bachrudin K. Una Cesilia Arum Septianingsih Cesilia Arum Septianingsih Cesilia Arum Septianingsih Dadang Purwo Ariwidodo Eni Dwi Susliyanti Fajar Budiyanto Fiki Kartika Hasriani Hasriani, Hasriani Ismiyana, Ulydhatul Jimar, Any Maharlina Darni Purwandari mahyudin usman NURLIANA NURLIANA Parinduri, Ramadha Yanti Prabowo, Hendi Yogi Putri Ratnasari Putri Ratnasari Riduan, Akhmad Riska, Andi Besse Lia Rizkia Ayu Salsabila Rosyidi Septi Wifasari Usman, Mahyudin Yulistina