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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Education, Teaching, and Social Sciences Jurnal Akuntansi, Auditing dan Investasi (JAADI) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Journal of Business & Management Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Ali Afif
Universitas Panca Bhakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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The Impact of Demographic Factors on MSME Tax Compliance in Pontianak City Afif, Ali; Setiawan, Aris
Journal of Business & Management Vol. 2 No. 1 (2024): Journal of Business & Management
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbm.v2i1.1610

Abstract

The research aims to find out whether demographic factors are associated with tax understanding and knowledge, both regulations and policies implemented by the government on tax compliance for MSMEs in the city of Pontianak. This study used primary data by distributing questionnaires in Pontianak City. The sample used in this study is individual taxpayers who own MSMEs in Pontianak City. The research method uses statistical tests with processing techniques and data analysis using data quality tests and classical assumption tests and multiple regression. The results of the study found that age and gender had no effect on tax compliance, because it returned to the awareness of each individual that taxes were important
Pengaruh Coretax dan Sanksi Perpajakan terhadap Kepatuhan Pajak pada Credit Union dimoderasi Sistem Pengendalian Manajemen Roziana, Roziana; Risal, Risal; Afif, Ali
TIN: Terapan Informatika Nusantara Vol 6 No 7 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i7.8721

Abstract

The main source of state revenue is taxes, but corporate taxpayers' compliance with Credit Unions (CU) of Puskopcuina members is still low. This study analyzes the influence of Coretax implementation and tax sanctions on compliance, with the Management Control System (SPM) as moderation. The study used a quantitative approach involving 47 respondents, where data was collected through questionnaires and analyzed using SPSS 26 through data quality tests, classical assumption tests, descriptive analysis, and hypothesis tests. The results showed that the implementation of Coretax had no significant effect on compliance (coefficient of 0.034; significance of 0.839), while tax sanctions had a significant positive effect (coefficient of 0.284; significance of 0.047). SPM weakened the influence of Coretax (coefficient of -0.149; significance 0.020) and strengthened the influence of tax sanctions (coefficient of 0.149; significance 0.009). Thus, tax sanctions play an important role in encouraging increased compliance of corporate taxpayers, while the effectiveness of Coretax is highly dependent on MCS support.
Otomatisasi Pencatatan dan Kepatuhan Regulasi Terhadap Keberlanjutan UMKM Pengendalian Internal Sebagai Moderasi Imanuel, Rizky; Risal, Risal; Afif, Ali
TIN: Terapan Informatika Nusantara Vol 6 No 7 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i7.8734

Abstract

Given their large number and contribution to the country's GDP, micro, small, and medium enterprises (MSMEs) play a significant role in the Indonesian economy. However, corporate sustainability presents challenges for business actors, particularly related to the implementation of internal controls, automation of recording, and regulatory compliance. This study uses a quantitative approach by utilizing primary data as a data source. This study uses a purposive sampling method to select MSME respondents. The data analysis process uses SPSS version 26. Data analysis is carried out through descriptive statistics, data quality tests for validity and reliability, classical assumption tests, multiple linear regression, and moderated regression analysis (MRA) with the help of SPSS version 26. Data were collected through questionnaires, and 89 returned questionnaires were declared eligible and represent all research respondents. From the analysis results, simultaneously recording automation, regulatory compliance is proven to have an effect on the sustainability of MSMEs, internal control is not proven to moderate the relationship between the two variables, partially recording automation is proven to affect the sustainability of MSMEs shown by a value of 0.016 <0.05, and regulatory compliance is proven to affect the sustainability of MSMEs shown by a value of 0.02 <0.05, while internal control does not moderate the relationship between recording automation with a value of 0.721>0.05, regulatory compliance 0.731>0.05. The implications of these findings indicate the importance of awareness of business actors in implementing effective internal control in running their businesses.
PENDAMPINGAN PENYUSUNAN HARGA POKOK PENJUALAN SAYURAN PADA KOMUNITAS ANYAR HIDROPONIK DI KOTA PONTIANAK Yahya, Rizky Fakhrul; Sartono, Sartono; Afif, Ali
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2584

Abstract

Kegiatan pengabdian masyarakat dilaksanakan untuk menjawab permasalahan mitra yang masih kesulitan dalam menghitung Harga Pokok Penjualan (HPP) serta mengelola biaya produksi secara efisien. Mitra kegiatan adalah Komunitas Anyar Hidroponik Pontianak, yang terdiri dari 16 anggota petani pemula dengan latar belakang pekerjaan beragam dan keterbatasan pengetahuan manajemen usaha. Produk utama yang dihasilkan adalah sayuran hidroponik. Meskipun memiliki potensi pasar yang besar di Kota Pontianak, komunitas ini masih menghadapi kendala dalam menentukan harga jual yang tepat dan menjaga keberlanjutan usaha. Metode pelaksanaan kegiatan dilakukan dengan sosialisasi serta pendampingan dan evaluasi berkala. Hasil kegiatan menunjukkan bahwa mitra mampu menyusun HPP dengan metode sederhana dan akurat dan menerapkan teknologi pencatatan biaya produksi serta bisa menentukan harga jual yang kompetitif dengan margin keuntungan yang lebih terukur. Kegiatan ini berdampak positif pada kapasitas manajerial komunitas, terbangunnya budaya pencatatan biaya, serta meningkatnya kepercayaan diri dalam mengembangkan usaha hidroponik secara berkelanjutan.
Analisis Pengendalian Internal dan Dompet Digital Terhadap Keberhasilan UMKM Mempawah dengan E-Marketing Sebagai Moderasi Najua Amira, Syarifah; Febriati, Febriati; Afif, Ali
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 12 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i12.10508

Abstract

This study aims to determine how internal control systems, digital wallets, and e-marketing affect the success of MSMEs in Mempawah Regency. A quantitative research method was used. The data was analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM). Data were obtained from 100 MSME respondents in Mempawah Regency through purposive sampling. The analysis results show that internal control systems influence the success of MSMEs. Likewise, digital wallets have been proven to influence the success of MSMEs. Conversely, e-marketing does not influence the success of MSMEs. In the meantime, the impact of internal control systems on MSMEs' success could be mitigated by e-marketing interactions. Likewise, e-marketing interaction was able to moderate The impact of digital wallets on the success of MSMEs. Therefore, it can be concluded that MSMEs' prosperity is significantly impacted by internal control systems and digital wallets, while the role of e-marketing is still less than optimal.
Analisis Implementasi Aplikasi Kasir Pada UMKM Di Kota Singkawang Apriliani Budi, Raine; Afif, Ali; Febriati, Febriati
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.607

Abstract

This research prioritizes discussing the implementation of the cashier application in UMKM in Singkawang City which aims to find out how the use of the cashier application is implemented and the factors that support decision making in using the cashier application. This research uses qualitative research methods with data collection used, namely observation, interviews and documentation. The data analysis techniques used are descriptions of observation results, flowcharts, detailed interviews. Based on the results of this research, in implementing the cashier application, sales activities are more effective and efficient because it makes it easier to carry out the process of recording goods price lists, inputting orders and carrying out transactions with customers. Sales reports that can be viewed in real time can provide more benefits than conventional cash register functions in general because they can combine several jobs into one system and can minimize errors that occur during data processing. And the factors that support the decision to use a cashier application can be influenced by internal and external factors.
Co-Authors Aprianda, Dinda Apriliani Budi, Raine Aris Setiawan Aris Setiawan Carolin, Angelina Dwi Widyastuti, Reni Endang Kristiawati, Endang Fakhrul Yahya, Rizky Febriati Febriati, Febriati Imanuel, Rizky Jaurino, Jaurino Kartika Lasari, Tania Mayasafitri, Rina Najua Amira, Syarifah Rina Mayasafitri Rizki Fakhrul Yahya Rosiska Roziana Roziana, Roziana Sari, Wilda Sartono Sartono Sartono, Sartono Savira, Revi Suandari, Yulita Thia, Angelia Wilda Sari Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul