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All Journal Jurnal Ilmiah Ekonomi Islam SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian UNDIKMA GUYUB: Journal of Community Engagement Community Empowerment Jurnal Manajemen dan Profesional International Journal of Humanities Education and Social Sciences e_Jurnal Ilmiah Riset Akuntansi Prosiding Seminar Nasional Pengabdian Masyarakat Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Asian Journal of Management, Entrepreneurship and Social Science Dinamis: Jurnal Pengabdian Kepada Masyarakat
Umi Nandiroh
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Peningkatan Literasi Pembukuan dan Kepatuhan Pajak UMKM Kuliner Nandiroh, Umi; Susyanti, Jeni
GUYUB: Journal of Community Engagement Vol 6, No 4 (2025): Desember
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v6i4.12417

Abstract

This community service program addresses a critical gap: low tax compliance among culinary micro and small enterprises (MSMEs) in Malang City, which restricts access to finance and weakens local revenue. We aimed to improve bookkeeping literacy and tax compliance through an integrated intervention—classroom instruction (tax fundamentals), hands-on simple bookkeeping, guided use of a tax application (Coretax), and mentoring—for 15 MSME owners. Effectiveness was assessed using pre–post knowledge tests, observation checklists of bookkeeping practices, and application usage logs as compliance indicators. Results show a marked increase in knowledge and self-efficacy (mean Likert score 2.7→4.2). Adoption of basic/digital bookkeeping improved: 85% of participants began daily transaction recording and separated business–personal finances. Most participants were able to compute and file taxes using the application, and post-training compliance reached 66.7% (10 of 15) based on verified filings within the evaluation period. The bookkeeping model promoted includes a daily cash book, separation of business and personal accounts, and simple records of inventory and production costs as the basis for tax calculation. These findings indicate that coupling financial literacy with accessible technology can shift administrative behavior and improve compliance. Replication should include follow-up mentoring and partnerships with local authorities to sustain results
Pengaruh Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan dengan CSR Sebagai Variabel Moderasi Widiyani, Nur; Maslichah, Maslichah; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the effect of financial performance and Good Corporate Governance (GCG) on firm value, with Corporate Social Responsibility (CSR) as a moderating variable. The research is motivated by inconsistent empirical findings regarding the determinants of firm value, particularly in the insurance sector, which is characterized by high risk, strict regulation, and strong dependence on public trust. Financial performance is proxied by the Debt to Equity Ratio (DER), GCG is measured using the ASEAN Corporate Governance Scorecard (ACGS), firm value is represented by Tobin’s Q, and CSR disclosure is assessed based on the Global Reporting Initiative (GRI) 2021 standards. This study employs secondary data obtained from annual and sustainability reports of 13 insurance companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 39 observations. The data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that financial performance has a positive and significant effect on firm value, while GCG does not significantly affect firm value. In addition, CSR does not have a direct effect on firm value. However, CSR is proven to strengthen the relationship between financial performance and firm value, but fails to moderate the relationship between GCG and firm value. These findings support Signalling Theory, suggesting that financial performance serves as the primary signal for investors and is reinforced by adequate CSR disclosure. Meanwhile, CSR activities tend to be perceived as long-term stakeholder-oriented practices rather than immediate value-enhancing signals, and GCG practices that emphasize formal compliance have not been regarded as value-relevant signals by the market. This study implies that insurance companies should optimize capital structure management and integrate CSR as a strategic tool to enhance sustainable firm value.Keywords: Firm value; financial performance; good corporate governance; corporate social responsibility; insurance companies
Pengaruh Literasi Digital dan Literasi Keuangan Terhadap Kinerja UMKM Dengan Penggunaan Sistem Informasi Akuntansi Sebagai Variabel Mediasi Amelia, Syafrila Putri Nur; Diana, Nur; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine and analyze the effect of digital literacy and financial literacy on the performance of micro, small, and medium enterprises (MSMEs), with accounting information systems as a mediating variable. The study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 MSME owners/managers domiciled in Blimbing District and Lowokwaru District, Malang City. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that improvements in MSME performance are influenced by the digital literacy and financial literacy of MSME actors. However, the use of accounting information systems as a mediating variable does not show a significant effect, due to the limited understanding among MSME actors regarding the role of accounting information systems in overcoming decision-making barriers. This lack of understanding hinders their ability to utilize accounting information systems to comprehend financial conditions, plan business strategies, control costs, and enhance accountability.Keywords: Digital literacy, financial literacy, accounting information system, msmes.
ENHANCING MSME FINANCIAL REPORTING IN EAST JAVA: THE ROLE OF MENTORSHIP Eny Zuhrotin Nasyiah; Umi Nandiroh
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 3 (2024): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i3.6515

Abstract

This study investigates how mentoring, financial inclusion, and financial literacy dynamics affect the calibre of financial reporting among East Javan MSMEs. Data was gathered quantitatively by surveying 210 MSME owners from various business levels and industrial sectors. Random sampling was used to guarantee the analysis's representativeness. The findings show a strong correlation between mentoring, financial inclusion, financial literacy, and the calibre of MSME financial reporting. Accuracy and timeliness of financial reporting were positively impacted by high financial literacy and inclusion and excellent mentoring. The findings highlight how crucial these elements are to improving the calibre of MSME financial reporting and providing insightful information to financial institutions and policymakers. As a result, improving MSME accountability, transparency, and overall financial management can be significantly assisted by specific measures, including financial literacy and mentorship programs. Stakeholders may help improve financial reporting procedures, which are critical to the long-term viability and expansion of MSME, by tackling these issues. This study addresses a foundation for developing more effective plans to improve MSME financial reporting in East Java and other areas.
Optimalisasi Kepatuhan Wajib Pajak melalui Pendampingan SPT Berbasis Coretax di KP2KP Bangil: Optimizing Taxpayer Compliance through Coretax-Based Tax Return Assistance at KP2KP Bangil Office Rosi Widuri Galih Lestari; Hanifiyatussamha Adieb; Naila Faza Rizki; Umi Nandiroh; Calista Anggraeni Sugiarti
DARMADIKSANI Vol 6 No 2 (2026): Edisi Juni
Publisher : Jurusan Pendidikan Bahasa dan Seni, FKIP, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/darmadiksani.v6i2.10179

Abstract

Transformasi digital perpajakan melalui implementasi Coretax pada tahun 2026 merupakan langkah penting pemerintah untuk meningkatkan efisiensi administrasi dan kepatuhan wajib pajak. Namun, perubahan dari e-Filing ke Coretax menimbulkan berbagai masalah, terutama rendahnya literasi digital wajib pajak dan keterbatasan kapasitas pelayanan di Kantor Pelayanan, Penyuluhan, dan Konsultasi Perpajakan (KP2KP) Bangil. Kegiatan ini bertujuan meningkatkan kepatuhan wajib pajak melalui pendampingan pelaporan SPT Tahunan wajib pajak orang pribadi berbasis Coretax oleh Relawan Pajak. Metode pelaksanaan dilakukan dalam empat tahapan, yaitu observasi, persiapan, pelaksanaan, dan evaluasi. Pada tahap pelaksanaan, relawan memberikan asistensi langsung kepada wajib pajak orang pribadi secara one-on-one, mulai dari proses login, pengisian data, validasi, hingga pengiriman SPT dan penerbitan Bukti Penerimaan Elektronik (BPE). Hasil kegiatan menunjukkan bahwa program Relawan Pajak efektif membantu wajib pajak dalam memahami penggunaan Coretax dan menyelesaikan pelaporan SPT Tahunan lebih cepat dan tepat. Jumlah wajib pajak yang berhasil didampingi mencapai 4.862 orang, meningkat signifikan dari 2.966 wajib pajak di periode sebelumnya. Selain itu, kesalahan pengisian SPT menurun dan kepuasan wajib pajak terhadap pelayanan meningkat. Kendala yang dihadapi meliputi keterbatasan jumlah relawan, gangguan teknis sistem, dan rendahnya kemampuan digital sebagian masyarakat. Secara keseluruhan, program Relawan Pajak berkontribusi positif dalam meningkatkan kepatuhan formal wajib pajak dan mendukung keberhasilan implementasi Coretax di KP2KP Bangil.
Peran Relawan Pajak dalam Meningkatkan Kepatuhan Pelaporan SPT Tahunan berbasis Coretax di KPP Pratama Malang Selatan: The Role of Tax Volunteers in Improving the Compliance of Annual Tax Return Cortex-based Reporting at KPP Pratama Malang Selatan Office Shany Putri Nabilla; Siti Khayatun Nufus; Siti Hurhamidah; Umi Nandiroh
DARMADIKSANI Vol 6 No 2 (2026): Edisi Juni
Publisher : Jurusan Pendidikan Bahasa dan Seni, FKIP, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/darmadiksani.v6i2.10190

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengkaji peran relawan pajak dalam meningkatkan kepatuhan pelaporan Surat Pemberitahuan (SPT) Tahunan Orang Pribadi pada masa transisi sistem administrasi perpajakan menuju Coretax di KPP Pratama Malang Selatan. Kegiatan dilaksanakan pada periode 26 Januari hingga 31 Mei 2026 dengan melibatkan 30 mahasiswa dari Universitas Islam Malang dan Universitas Negeri Malang sebagai relawan pajak. Metode yang digunakan adalah pendampingan langsung (direct assistance) dengan pendekatan one-on-one assistance yang dipadukan dengan edukasi singkat kepada setiap wajib pajak (WP). Sasaran kegiatan adalah WP orang pribadi kategori karyawan dan pelaku usaha dengan omzet di bawah Rp500 juta yang datang langsung ke KPP. Hasil kegiatan menunjukkan bahwa dari 46.232 NPWP aktif yang memiliki kewajiban pelaporan, sebanyak 44.105 SPT atau 95,4% berhasil dihimpun hingga batas akhir relaksasi pelaporan pada 30 April 2026, melampaui rasio kepatuhan nasional tahun 2023 sebesar 86,97%. Selama periode Januari hingga April 2026, relawan pajak berhasil mendampingi sebanyak 23.597 WP secara langsung, dengan kendala dominan berupa kesulitan aktivasi akun Coretax, pengisian formulir SPT, dan pemahaman prosedur pelaporan suami-istri. Kegiatan ini membuktikan bahwa program relawan pajak efektif sebagai solusi atas keterbatasan sumber daya manusia KPP sekaligus instrumen edukasi perpajakan berbasis komunitas pada era transformasi digital.
Strategi Peningkatan Literasi Pajak melalui Edukasi Interaktif Pelaporan SPT Gabungan Suami Istri di KPP Pratama Malang Selatan: Strategies for Enhancing Tax Literacy through Interactive Education Program on Joint Husband–Wife Annual Tax Return Filing at KPP Pratama Malang Selatan Tax Office Umi Nandiroh; Ana Tasyiah; Frieska Ardhianita Prastika; Irfan Ali Fikri
DARMADIKSANI Vol 6 No 2 (2026): Edisi Juni
Publisher : Jurusan Pendidikan Bahasa dan Seni, FKIP, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/darmadiksani.v6i2.10479

Abstract

Program pengabdian masyarakat ini dilatarbelakangi rendahnya kepatuhan Wajib Pajak Orang Pribadi (WP OP) dalam pelaporan SPT gabungan suami istri, di mana 42,5% dari 40 WP kawin yang datang ke KPP Pratama Malang Selatan mengalami kebingungan dalam menentukan status perpajakan (K/0, K/I/0, PH, MT) dan mengisi penghasilan istri secara benar. Kondisi ini diperparah oleh kompleksitas UU HPP 2022 dan transisi sistem Coretax 2025. Metode program yang digunakan adalah pendampingan terstruktur oleh 10 relawan pajak melalui empat tahap, yakni persiapan (Januari–Februari 2026), pelaksanaan pendampingan edukatif dan praktik Coretax (Maret–April 2026), evaluasi (Juni 2026), serta tindak lanjut berkelanjutan. Kegiatan menjangkau 132 WP OP berstatus kawin (88% dari target 150 orang). Hasil evaluasi menunjukkan peningkatan skor pemahaman dari rata-rata 42,5 menjadi 89,2 (kenaikan 110%), dengan uji paired t-test menghasilkan t=14,76 (p<0,001) dan Cohen’s d=3,57 yang tergolong efek sangat besar. Sebanyak 87% peserta berhasil menyelesaikan simulasi Coretax, tingkat kepuasan mencapai 4,5 dari skala 5, dan modul digital diakses 245 kali melampaui target 200 kali. Program ini terbukti efektif meningkatkan literasi pajak WP OP dan berpotensi mendorong kepatuhan pelaporan SPT gabungan secara mandiri.
Optimalisasi peran relawan pajak dalam pendampingan pelaporan SPT tahunan melalui sistem coretax di KPP Pratama Pasuruan Shahzada Nashwan; Nayla Ratri Lathifanisa; Nafa Putri Azzahra; Umi Nandiroh
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 3 (2026): June (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i3.39500

Abstract

AbstrakKurangnya pemahaman masyarakat terhadap sistem perpajakan digital menjadi tantangan utama dalam meningkatkan kepatuhan pajak di KPP Pratama Pasuruan. Permasalahan yang dihadapi meliputi rendahnya literasi digital Wajib Pajak Orang Pribadi (WP OP), kendala teknis, serta keterbatasan jumlah petugas KPP dalam menghadapi lonjakan WP OP menjelang batas akhir pelaporan. Kegiatan pengabdian ini bertujuan mengoptimalkan peran relawan pajak dalam pendampingan pelaporan SPT Tahunan melalui Sistem Coretax. Metode yang digunakan adalah pendekatan partisipatif berbasis komunitas dengan lima tahapan: observasi awal, komunikasi dengan petugas KPP, edukasi wajib pajak, pendampingan one-on-one, dan evaluasi. Sasaran kegiatan sebanyak 50 WP OP dari tiga segmen (karyawan, wiraswasta, pensiunan) yang dilayani oleh 10 relawan mahasiswa dari Tax Center Fakultas Ekonomi dan Bisnis Universitas Islam Malang (FEB UNISMA). Hasil kegiatan menunjukkan peningkatan rata-rata pemahaman WP OP dari 2,3 menjadi 4,0 (peningkatan 1,7 poin). Tingkat keberhasilan pendampingan pelaporan SPT mencapai 94% (47 dari 50 WP OP) dan tingkat kepuasan WP OP terhadap layanan relawan mencapai 100% (puas dan sangat puas). Kegiatan ini juga mampu mengurangi kepadatan antrean pelayanan di KPP Pratama Pasuruan. Dampak kegiatan menunjukkan bahwa relawan pajak berperan penting dalam membantu masyarakat memahami perpajakan digital dan mendukung penerapan sistem perpajakan yang lebih modern. Kata kunci: relawan pajak; coretax 2026; pelaporan spt; pendampingan; kepatuhan pajak. AbstractThe lack of public understanding of the digital taxation system is a major challenge in improving tax compliance at the Pasuruan Tax Office. The problems faced include low digital literacy of individual taxpayers, technical constraints, and the limited number of tax officers in dealing with the surge of taxpayers approaching the reporting deadline. This community service activity aims to optimize the role of tax volunteers in assisting the Annual Tax Return reporting through the Coretax System. The method used is a community-based participatory approach with five stages: initial observation, communication with tax officers, taxpayer education, one-on-one assistance, and evaluation. The target of the activity was 50 individual taxpayers from three segments (employees, entrepreneurs, retirees) served by 10 student volunteers from the Tax Center of the Faculty of Economics and Business, Islamic University of Malang (FEB UNISMA). The results showed an increase in the average understanding of taxpayers from 2.3 to 4.0 (an increase of 1.7 points). The success rate of tax return reporting assistance reached 94% (47 out of 50 taxpayers) and the satisfaction rate of taxpayers towards volunteer services reached 100% (satisfied and very satisfied). This activity also reduced service queue congestion at the Pasuruan Tax Office. The impact of the activity shows that tax volunteers play an important role in helping the public understand digital taxation and support the implementation of a more modern tax system. Keywords: tax volunteers; coretax 2026; tax return reporting; assistance; tax compliance. 
Co-Authors Abdillah, Muhammad Zacky Afifudin Afifudin Afrianti, Erlin Agus Hermawan Agusetiawati, Wulan Dwi Akbar Akbar Al Amin, Moch Hafidz Hamzah Amelia, Syafrila Putri Nur Ana Tasyiah Andre Bayu Pratama Anik Malikah Anindita Palupi Anisa Maratus Solikha Ardila Kurnia Susanti Awaludin, Abdurahman Badria, Nuril Bastomi, Mohamad Calista Anggraeni Sugiarti Chulukiyah, Husnul Dekayanti, Santi Diah Utami Putri Dwiyani Sudaryanti Eny Zuhrotin Nasyi’ah Fauziyah, Lailiyatul Frieska Ardhianita Prastika Ghina Abyan Azizah Haris Hanifiyatussamha Adieb Hariri, Hariri Heri Pratikto Hidayati, Irma Husnul Chulukiyah Ikhmawati, Elmia Inayah Inayah Irfan Ali Fikri Irma Hidayati Irma Hidayati Jeni Susyanti Jumratih, Jumratih Kalita, Syifa Mutia Kamaliah, Roudhoh Salsabila Kasanah, Nengnis Uswatul Larasati, Lovieta Perdani Arryfah Lestari, Ida Ayu Ludi Wishnu Wardana M. Cholid Mawardi Magviroh, Oktavia Maimatul Maslichah, Maslichah Mita Putri Lestari Moh. Amin Moh. Amin Mufarrokhah, Saidatul Nafa Putri Azzahra Naila Faza Rizki Nasyiah, Eny Zuhrotin Nayla Ratri Lathifanisa Nengnis Uswatul Kasanah Nia Audina Noor Shodiq Askandar Novia'atul Aullah Nur Diana Nur Diana Nuranisa, Nuranisa Nurul Indah Q. Muksin Nutkhofifah, Risma Aliatun Oktavia Maimatul Magviroh Palupi, Anindita Puji Handayati Putri, Diah Utami Putri, Rafelia Cahyono Putri, Ravayna Yulia Rosi Widuri Galih Lestari Roudhoh Salsabila Kamaliah Sa’ati, Sa’ati Safira Koesherawati Safira, Faiza Meila Safitri Safitri Safitri Safitri Sari, Nadia Amelia Pratiya Shahzada Nashwan Shany Putri Nabilla Siti Hurhamidah Siti Khayatun Nufus Sudarmiatin Syafitri, Elsa Dianita Syamsul Arifin Trirezeki, Rovita Vinna Anggraeni Vinna Anggraeni Widiyani, Nur Wiwik Handayani Yuniarti, Nurul Zuhrotun Nisa