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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Ensiklopedia of Journal Accounting Information System, Taxes, and Auditing Journal (AISTA)
Luthan, Luciana
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pemberian Edukasi Manajemen Stress dalam Mengembangkan Usaha pada Pelaku UMKM Sarfika, Rika; Muliantino, Mulyanti Roberto; Luthan, Luciana; Rasdiana, Felga Zulfia; Permata, Putri Indah
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i1.16193

Abstract

Fenomena stres terus berkembang dalam membangun usaha. Stres merupakan potensi yang berdampak negatif terhadap kesejahteraan dan produktivitas dalam membangun Usaha Mikro, Kecil, dan Menengah (UMKM). Pekerja menghadapi lebih banyak masalah fisik dan psikologis secara bertahap di tempat kerja. Stres disebabkan karena faktor ketidaktahuan dalam mengelola stres sehingga membuat beban kerja yang berlebihan. Tujuan kegiatan ini adalah memberikan edukasi pada mitra terkait cara mengelola stres dalam mengembangkan usaha. Metode pemberian edukasi dilakukan dengan cara brainstorming, ceramah, dan diskusi. Kegiatan ini diikuti oleh 8 orang peserta yang merupakan anggota UMKM Jajanan Sehat Umi Wiwik. Untuk menilai keberhasilan kegiatan, maka dilakukan pengukuran pengetahuan sebelum dan sesudah pemberian edukasi terkait manajemen stres dalam mengembangkan usaha. Data pengetahuan peserta di olah menggunakan Uji paired T Test untuk mengetahui perbedaan pengetahuan peserta sebelum dengan sesudah diberikan edukasi. Hasil analisis didapatkan hasil bahwa terdapat perbedaan yang signifikan pengetahuan peserta tentang manajemen stress antara sebelum dengan sesudah diberikan edukasi (p = 0,0001). Rata-rata pengetahuan peserta terkait manajemen stres mengelola usaha sebelum diberikan edukasi sebesar 7,13 dan setelah diberikan edukasi meningkat menjadi 8,38. Berdasarkan hasil ini, agar pengetahuan dapat menjadi sebuah perilaku sehat, maka perlu diadakan pelatihan pada kegiatan selanjutnya. Kemampuan pengelolaan stres sangat penting bagi pelaku UMKM agar usaha yang dijalankan dapat tetap bertahan, bahkan berkembang dan maju.
Pengaruh Islamic Corporate Governance (ICG) dan Risk Taking Terhadap Tax Avoidance Riduwan, Muhammad Fazar; Luthan, Luciana; Mazelfi, Ihsani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i1.90

Abstract

The purpose of this study is to determine and analyze the effect of Islamic Corporate Governance and risk taking on Tax Avoidance. The researcher took a case study on Islamic commercial banks in Indonesia in 2015-2019. The research sample amounted to 70 consisting of 14 Islamic Commercial Banks. The method used was purposive sampling. The data analysis method used multiple linear regression analysis tools. The Islamic Corporate Governance variable is determined by institutional ownership, audit committee and the number of sharia supervisory boards. The results of this study indicate that institutional ownership has a negative effect on tax avoidance, the audit committee has no effect on tax avoidance, the Sharia Supervisory Board has no effect on tax avoidance, risk taking has a significant effect on tax avoidance.
SYSTEMATIC LITERATURE REVIEW (SLR): EXPLORASI PEMBAYARAN DIGITAL DI INDONESIA Mazelfi, Ihsani; Luthan, Luciana; Ramadhan, Zacky Marsa
Ensiklopedia of Journal Vol 7, No 4 (2025): Vol. 7 No. 4 Edisi 1 Juli 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i4.3337

Abstract

Digital payment systems in Indonesia have experienced rapid growth, driven by advancements in financial technology and supportive government policies. This study employs a Systematic Literature Review (SLR) approach to identify and synthesize key findings from existing research on digital payments in the Indonesian context. The review focuses on adoption trends, implementation challenges, and socio-economic impacts of digital payment platforms. The analysis reveals that factors such as digital literacy, user trust, regulatory frameworks, and technological infrastructure play critical roles in shaping the success of digital payment systems. This study contributes to future research by highlighting existing gaps, including the lack of longitudinal studies, limited exploration of user behavior in remote areas, and the need for multidisciplinary approaches to better understand the dynamics of the digital payment ecosystem. The findings are expected to serve as a foundation for researchers, policymakers, and industry stakeholders in designing more inclusive and sustainable digital payment strategies.Keywords: Digital Payment, Financial Technology (FinTech), Systematic Literature Review (SLR).
Co-Authors Felga Zulfia Rasdiana Mazelfi, Ihsani Muliantino, Mulyanti Roberto Permata, Putri Indah Ramadhan, Zacky Marsa Riduwan, Muhammad Fazar Rika Sarfika