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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Proaksi Jurnal Riset Akuntansi Politala
Krisdiyawati Krisdiyawati
Politeknik Harapan Bersama
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Tingkat Pendapatan, Penurunan Tarif, Dan Perubahan Cara Pembayaran Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19 Lutfah Fadilah; Asrofi Langgeng Noermansyah; Krisdiyawati Krisdiyawati
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.487

Abstract

This study aims to determine the effect of income levels, tariff reductions and changes in payment methods on MSME taxpayer compliance during the COVID-19 pandemic. Data collection techniques used questionnaires, observations, interviews, documentation and literature studies. The population in this study were all MSME taxpayers registered at KPP Pratama Tegal. The number of samples used as many as 50 respondents with the sampling method using purposive sampling method. The data analysis method used multiple linear regression analysis. The results of testing the first hypothesis show that the income level variable has an effect on MSME taxpayer compliance during the covid-19 pandemic. This shows that the higher the level of income received, the greater the compliance of MSME taxpayers. The results of testing the second hypothesis show that the rate reduction variable has no effect on MSME taxpayer compliance during the covid-19 pandemic. This shows that someone who does not comply with his obligations as a taxpayer, then even a low tax rate does not affect the level of compliance. The results of testing the third hypothesis show that the variable changes in payment methods affect MSME taxpayer compliance during the covid-19 pandemic. This means that changes in the method of paying taxes can improve MSME taxpayer compliance so that the easier the tax payment method used, the MSME taxpayer compliance will increase.
Peran Financial Technology Berbasis Digital Payment System E-Wallet dalam Meningkatkan Literasi Keuangan Hikmatul Maulidah; Krisdiyawati Krisdiyawati; Erni Unggul Sedya Utami
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1105

Abstract

This study aims to determine the role of financial technology based on the digital payment system e-wallet in improving financial literacy in MSMEs. Financial technology based on the digital payment system e-wallet is a financial service that can help MSME actors to make payment transactions easily and automatically provide financial recording facilities related to cash receipt transactions that occur in the business of MSME actors. There are 4 levels of financial literacy, namely not literate, less literate, sufficient literate, and well literate. Financial literacy in this study was measured by knowledge and understanding, risks and benefits, features, security and confidentiality, and skills in using e-wallet used by MSME owners. The study was conducted on 2 MSME coffee shops that use financial technology based on the digital payment system e-wallet, namely Wiji Kopi and Tradition Ngopi. The type of research in this study is qualitative with a case study approach. This research uses spiral data analysis technique. This study uses primary data and secondary data in the form of interviews, observations, literature studies, and documentation. Research results The application of financial technology based on the digital payment system e-wallet facilitates the business activities of MSME coffee shop actors, especially in terms of managing payment transactions in their business so as to increase the financial literacy of coffee shop MSME actors.
Co-Authors Anita Karunia Arifia Yasmin Aryanto Aryanto Balqis Rizki Saputri Dewi Sulistiyowati Erni Unggul Sedya Utami Fitri Amaliyah Hesti Widianti Hetika Hetika Hikmatul Maulidah Ida Farida Imam Hasan Lutfah Fadilah Naila Hanum Noerman syah, Asrofi Langgeng Nurul Mahmudah Ririh Sri Harjanti Sunandar Sunandar Yeni Priatna Sari, Yeni Priatna