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IMPLEMENTASI SAK EMKM DAN KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KOTA MATARAM Setiawati, Elvina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.32906.2021

This study aims to examine and analyze the effect of understanding the financial accounting standard for MSMEs (or SAK EMKM) and readiness for implementing it on taxpayer compliance. The data are collected through questionnaires on MSMEs in the Mataram City and analyzed by multiple linear regression. The results show that the understanding of SAK EMKM has a positive and significant effect on taxpayer compliance but the readiness to implement SAK EMKM is insignificant on taxpayer compliance. Basically, MSMEs in Mataram City are quite familiar with SAK EMKM, but due to the lack of human resources in the accounting sector, the implementation of SAK EMKM has not been fully implemented. This of course will give difficulties to the MSMEs in the Mataram City in preparing financial reports so that it will affect the accurate and correct tax calculation. In other words, the tax report is not submitted on time.

Edukasi Dan Pelatihan Pengelolaan Keuangan Dan Perpajakan Bagi KWT Kripik Nangka Setiawati, Elvina; Octavia, Yusi Faizhatul; Fauzi, Agus Khazin; Astini, Yuli; Wardah, Sofiati; Hidayanti, Anna Apriana
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 4, No 2 (2024): Agustus
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v4i2.25794

The lack of financial and tax management among KWT actors is a problem and is important to pay attention to. TThis is because KWT actors do not have knowledge and understanding in financial management and taxation such as financial recording, budget allocation, preparation of financial reports, MSME tax rights and obligations as well as billing and tax reporting. Therefore, these various problems are the goal and initial step for the Community Service Team to educate and provide training in financial management and taxation for jackfruit chip farmer entrepreneur groups (KWT) in Lingsar Village, Lingsar District, West Lombok Regency. The methods used in this service activity are lectures, discussions and mentoring. After participating in this service activity, participants are expected to be able to apply and apply the knowledge gained to the business they are running. With the knowledge and application of good and correct financial management, it will be possible to help farmers in farmer entrepreneurial groups to know the condition of their business performance so that appropriate and accurate decisions can be made. Likewise, knowledge of taxation will be able to help and motivate you in fulfilling tax obligations starting from calculating, depositing and reporting your own taxes

Pengaruh Literasi Keuangan, Payment Gateway, Peer to Peer Lending, dan Inklusi Keuangan terhadap Kinerja Keuangan Putri, Desak Ayu Putu Yunita; Armiani, Armiani; Setiawati, Elvina
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 3 No. 3 (2024): November 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v3i3.151

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, payment gateway, peer to peer lending, dan inklusi keuangan terhadap kinerja keuangan UMKM. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh UMKM yang ada di Kabupaten Lombok Barat terutama kecamatan Gerung. Sampel diambil dengan menggunakan metode simple random sampling dengan penentuan jumlah sampel menggunakan rumus Slovin, sehingga diperoleh sampel sebanyak 100 UMKM. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan, payment gateway, dan inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Sedangkan, peer to peer lending tidak berpengaruh signifikan terhadap kinerja keuangan UMKM, hal ini dikarenakan sebagian besar pelaku UMKM cenderung merasa khawatir dalam menggunakan peer to peer landing sebagai sumber pinjaman modal usaha. Hasil penelitian ini menunjukkan bahwa secara simultan variabel literasi keuangan, payment gateway, peer to peer lending, dan inklusi keuangan mampu memengaruhi variabel kinerja keuangan UMKM sebesar 66,6% sedangkan sisanya sebesar 33,4% kinerja keuangan UMKM dipengaruhi variabel–variabel lain di luar model regresi yang digunakan dalam penelitian ini.

PROYEKSI 5 TAHUN RETRIBUSI DAN PAJAK DAERAH KOTA MATARAM TERHADAP PENDAPATAN ASLI DAERAH Rusdi, Rusdi; Setiawati, Elvina
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.3003

This research aims to determine and analyze the effect of Market Service Retribution, Roadside Parking Retribution, Garbage/Cleanliness Retribution, and Restaurant Tax on Local Original Income in Mataram City for the 2019-2023 Period. This study is an associative study with a quantitative approach. The population of this study is all data on the realization of Local Original Income, especially Market Service Retribution, Roadside Parking Retribution, Garbage/Cleanliness Retribution, and Restaurant Tax in Mataram City. The sample was taken using saturated sampling or making the entire population a research sample, namely 60 months (2019-2023). The data source uses secondary data. The data was analyzed using IBM SPSS 24 with multiple linear regression analysis tests. The test results show that partially the Market Service Retribution, Roadside Parking Retribution, Garbage/Cleanliness Retribution, and Restaurant Tax have no effect on the Local Original Income of Mataram City in 2019-2023. The results of this study also show that the independent variable is able to influence the dependent variable by 23.3%, while the remaining 76.7% of PAD is influenced by other variables outside this study.

Tax Education for MSMEs: Solutions for Compliance and Business Optimization Astini, Yuli; Setiawati, Elvina
Society : Jurnal Pengabdian Masyarakat Vol 4, No 4 (2025): Juli
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i4.594

This community service project aims to enhance tax literacy and compliance among Micro, Small, and Medium Enterprises (MSMEs) in Mataram, West Nusa Tenggara, through practical education on Income Tax Return (SPT) filing. Implemented in two stages—a public tax consultation booth and a targeted interactive workshop—the program applied simulation-based learning using Forms F-1770 and F-1771, adjusted to participants’ business contexts. Evaluation using pre-test and post-test instruments revealed an average 30.6% increase in technical understanding, demonstrating the effectiveness of practice-based, participatory methods. The project also identified digital adaptation and regulatory complexity as key challenges, reinforcing the need for contextual and ongoing tax education efforts. The short-term gains in comprehension and reporting confidence indicate strong potential for long-term improvements in tax compliance and administrative sustainability among MSMEs. This initiative supports Indonesia’s broader fiscal transformation efforts, especially in light of the declining national tax ratio index

Peningkatan Keterlibatan Masyarakat Melalui Pelatihan Budidaya Maggot Sebagai Alternatif Pakan Ternak Yang Bernilai Ekonomi Khotmi, Herawati; Syakbani, Baehaki; Abadi, Sukma Hidayat Kurnia; Octavia, Yusi Faizathul; Setiawati, Elvina; Mustaan, Mustaan
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 4 No 2 (2023): Edisi Agustus 2023
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v4i2.1681

Permasalahan yang dihadapi kelompok mitra Bengkel yaitu meningkatnya harga pakan ternak sehingga berbagai alternatif lain untuk membuat pakan ternak sendiri dengan cara budidaya Maggot merupakan salah satu solusi yang ditawarkan. Tujuan dari pengabdian ini yaitu untuk menambah pemahaman dan keterampilan dalam melakukan budidaya Maggot. Maggot memiliki kandungan nilai protein yang tinggi untuk pakan ternak. Pelaksanaan pengabdian dilakukan dengan desa Midang Kecamatan Gunung Sari dengan cara ceramah, diskusi dan praktik. Hasil pengabdian yaitu tingginya antusias kelompok mitra Bengkel dalam mengikuti pelatihan. Melalui pelatihan dapat memberikan pemahaman dan keterampilan dalam pengelolaan sampah sebagai pakan dalam budidaya Maggot. Selanjutnya Maggot digunakan sebagai alternatif pakan ternak. Target yang diharapkan dari pelatihan budidaya Maggot disini yaitu kelompok mitra bisa mengelola limbah sampah untuk budidaya Maggot dan dapat menghemat biaya pakan ternak hingga 30%.

Tax Education for MSMEs: Solutions for Compliance and Business Optimization Astini, Yuli; Setiawati, Elvina
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2025): Juli
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i4.594

This community service project aims to enhance tax literacy and compliance among Micro, Small, and Medium Enterprises (MSMEs) in Mataram, West Nusa Tenggara, through practical education on Income Tax Return (SPT) filing. Implemented in two stages—a public tax consultation booth and a targeted interactive workshop—the program applied simulation-based learning using Forms F-1770 and F-1771, adjusted to participants’ business contexts. Evaluation using pre-test and post-test instruments revealed an average 30.6% increase in technical understanding, demonstrating the effectiveness of practice-based, participatory methods. The project also identified digital adaptation and regulatory complexity as key challenges, reinforcing the need for contextual and ongoing tax education efforts. The short-term gains in comprehension and reporting confidence indicate strong potential for long-term improvements in tax compliance and administrative sustainability among MSMEs. This initiative supports Indonesia’s broader fiscal transformation efforts, especially in light of the declining national tax ratio index

Pengaruh Financial Technology, Media Sosial, E-Commerce, dan Google My Business terhadap Peningkatan Pendapatan UMKM Wahyuni, Sri; Armiani, Armiani; Setiawati, Elvina; Pirdaus, Indra
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 4 (2024): Januari 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i4.94

Penelitian ini bertujuan untuk mengetahui pengaruh Financial technology, Media Sosial, Ecommerce dan Google my business terhadap pendapatan UMKM pada UMKM di kota Mataram. Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Penelitian ini terdiri dari empat variabel independen yaitu Financial technology (X1), Media Sosial (X2), E-commerce (X3), dan Google my business (X4) serta satu variabel dependen yaitu Pendapatan UMKM (Y). Populasi dalam penelitian ini adalah Pelaku UMKM di Kota Mataram dengan sampel sebanyak 100 UMKM. Data dianalisis menggunakan SPSS 23 dengan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Financial technology berpengaruh signifikan terhadap pendapatan UMKM dibuktikan dengan nilai Thitung 2,102 > nilai TTabel 1,66105; Media Sosial berpengaruh signifikan terhadap pendapatan UMKM dibuktikan dengannilai Thitung 2,607 < nilai Ttabel 1.66105; dan Google my business berpengaruh signifikan terhadap pendapatan UMKM dibuktikan dengan nilai Thitung 1,842 > nilai Ttabel 1.66105. Sedangkan Ecommerce tidak berpengaruh terhadap pendapatan UMKM dikarenakan nilai Thitung 0,302 < nilai Ttabel 1.66105.

Pengaruh Pengetahuan Perpajakan, Penghasilan, dan Kesadaran Wajib Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak di Kabupaten Lombok Utara Prayudya, Raden Gigih; Nursanty, Ida Ayu; Setiawati, Elvina
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 3 (2025): November 2025
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i3.221

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan, penghasilan wajib pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak kendaraan bermotor pada kantor Bersama SAMSAT Lombok Utara. Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Penelitian ini terdiri dari tiga variabel independen yaitu pengetahuan perpajakan (X1), penghasilan wajib pajak (X2) dan kesadaran wajib pajak (X3) serta satu variabel dependen yaitu kepatuhan wajib pajak (Y). Populasi dalam penelitian ini adalah wajib pajak di Lombok Utara sebanyak 5.339 wajib pajak, dengan teknik pengambilan purposive sample dengan jumlah sampel sebanyak 100 wajib pajak. Data diperoleh dengan menyebarkan 100 kuesioner kepada wajib pajak. Kuesioner yang kembali dan bisa digunakan sebanyak 100 kuesioner. Data dianalisis menggunakan SPSS 27 dengan uji asumsi klasik dan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan, penghasilan wajib pajak, dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak. Hasil penelitian ini juga menunjukkan bahwa pengetahuan perpajakan, penghasilan wajib pajak, dan kesadaran wajib pajak mampu mempengaruhi kepatuhan wajib pajak sebesar 59,9%, sedangkan 40.1% kepatuhan wajib pajak dipengaruhi variabel-variabel lain di luar model regresi yang digunakan dalam penelitian ini.

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