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All Journal Jurnal Pendidikan Akuntansi Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Riset Keuangan dan Akuntansi (JRKA) Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi Journal of Global Business and Management Review International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURNAL EKONOMI BISNIS DAN MANAJEMEN Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Ekonomi Bisnis dan Manajemen Bhinneka Multidisiplin Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Dini Martinda Lestari
Program Studi Akuntansi Universitas Bina Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Peningkatan Keterampilan Pemahaman Melalui Implementasi Model Direct Learning Dengan Media Virtual Trading: Improving Comprehension Skills Through The Application Of A Direct Learning Model Based On Virtual Trading Maelani, Puspita; Najmudin; Yusyama, Asep Yana; Lestari, Dini Martinda
Jurnal Pendidikan Akuntansi Indonesia Vol. 23 No. 2 (2025): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v23i2.88476

Abstract

Penelitan bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan keterampilan kemampuan pemahaman mahasiswa pada kelas eksperimen dengan menggunakan direct learning berbasis virtual trading dan kelas kontrol yang menggunakan pembelajaran diskusi pada mata kuliah analisis investasi dan portofolio pada saat pretest, posttest dan N-Gain. Metode penelitian ini menggunakan metode kuantitatif Quasi Eksperimen, sampel dan populasi mahasiswa akuntansi yang mengampu mata kuliah analisisi investasi dan portofolio. Hasil penelitian tidak terdapat perbedaan keterampilan pemahaman pada kelas eksperimen dan kontrol. Kedua terdapat perbedaaan keterampilan kemampuan pemahaman dan yang ketiga terdapat perbedaan peningkatan keterampilan pemahaman mahasiswa pada kelas eksperimen yang menggunakan model pembelajaran direct learning berbasis virtual trading dan kelas eksperimen yang menggunakan pembelajaran diskusi pada mata kuliah investasi dan portofolio.
ANALISIS PENERAPAN SISTEM ADMINISTRASI DATA DAN PROSEDUR PEMUNGUTAN PBB DALAM PENINGKATAN KUALITAS PELAYANAN PAJAK DI KOTA SERANG Lestari, Dini Martinda; Pertiwi, Sari Putri; Sulistiowaty, Eka Ratna
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.81

Abstract

The source of state revenue can be from several sources, one of which comes from taxes, taxes are divided into two, namely Central Taxes and Regional Taxes. Regional revenues are usually obtained from taxes, one of the influential revenues is the land and building tax, whose collection rights are handed over directly to the city/regency government. However, in the process of data collection and collection, there are still some errors. This study aims to determine how the application of the data administration system and UN collection procedures in improving the quality of tax servants in Serang City The research method used is qualitative research method. This research was conducted by direct interviews with the agency, then an analysis was carried out on the application of the data administration system and UN collection procedures in improving the quality of tax services in Serang City with several data sources and applicable regulations. The data administration system used by the Serang City government is the SISMIOP application, this system has been implemented or used in the process of UN data collection and mass printing in Serang City since 2013, the UN collection procedure in Serang City applies the collection process to be handed over directly to the head of the village and tax officers in the kelurahan. The conclusion of this study is that the UN data collection system and voting procedures in Serang City are still not optimal because there are still many data errors and lack of coordination in the collection process
PENGEMBANGAN STRATEGI PEMASARAN DIGITAL UNTUK UMKM DI DESA BAROS KECAMATAN WARUNGGUNUNG, KABUPATEN LEBAK Ni’mah, Ratu Sifa; Lestari, Dini Martinda; Nur, Silfi Purnama; Hidayat, Defa Lutfy; Rahman, Airini
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 3 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i3.175

Abstract

This service activity aims to develop digital marketing strategies for MSMEs in Baros Village, Warunggunung District, Lebak Regency. The process begins with a preparation stage which includes identifying the needs of MSMEs through surveys and preparing training materials. Training covers the basics of digital marketing, use of social media, website creation, and search engine optimization (SEO) techniques. At the implementation stage, participants are given practical knowledge and immediately apply the strategies they have learned. The results of the activity showed an increase in participants' knowledge and skills, effective implementation of digital marketing strategies, as well as an increase in website traffic and product sales. Despite challenges such as limited resources, continuous monitoring and evaluation ensures the effectiveness of the strategies implemented. This program is expected to help Baros Village MSMEs utilize digital marketing to increase product competitiveness and make a positive contribution to the local economy
PENGARUH PENGETAHUAN PAJAK, SISTEM PEMBAYARAN ONLINE DAN TINGKAT PENGHASILAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Aefa Indriany; Dini Martinda Lestari; Raden Irna Afriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.923

Abstract

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.
PENGARUH PENGETAHUAN PAJAK, SISTEM PEMBAYARAN ONLINE DAN TINGKAT PENGHASILAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Aefa Indriany; Dini Martinda Lestari; Raden Irna Afriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.923

Abstract

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.
PEMBERDAYAAN UMKM MELALUI PEMANFAATAN E-COMMERCE DAN TEKNOLOGI TEPAT GUNA BERBASIS KEBUTUHAN LOKAL UNTUK MENINGKATKAN PEREKONOMIAN Rika Kartika; Dini Martinda Lestari; Gito Syamil Basayev; Dedi Budiman
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 6 No. 2 (2026): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v6i2.251

Abstract

Cibuah Village has significant MSME potential; however, it still faces challenges in digital marketing and production efficiency. The bamboo handicraft MSME relies on conventional marketing methods, while the banana chips MSME faces issues related to high oil content in its products. This community service program aimed to improve the economic performance of MSMEs through the utilization of e-commerce and appropriate technology based on local needs. The method employed was Participatory Rural Appraisal (PRA), consisting of observation, problem identification, e-commerce website implementation, development of a simple oil spinner, seminars, and evaluation. The results showed a 60% increase in e-commerce product visits, a 30–35% increase in MSME income, a reduction in oil-draining time from 15 minutes to 7 minutes, improved product quality, and a 43.43% increase in participants’ understanding. The program successfully enhanced the productivity and competitiveness of MSMEs in Cibuah Village.
PKM Peran Strategis BUMDes dalam Mengatasi Kendala Produksi dan Pemasaran UMKM Emping Melinjo: Pengalaman Emping Melinjo Bu Hj Eha, Kecamatan Taktakan Hamidah Hamidah; Jaka Wijaya Kusuma; Yudi Nur Supriadi; Guntur Syahputra Saragih; Siti Fatonah; Nugrahini Kusumawati; Dini Martinda Lestari
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 6 No. 1 (2026): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v6i1.261

Abstract

This community service project aims to analyze the strategic role of Village-Owned Enterprises (BUMDes) in addressing production and marketing challenges faced by micro, small, and medium enterprises (MSMEs) producing melinjo crackers, using a case study of Bu Hj Eha’s Melinjo Cracker Business in Taktakan Subdistrict. MSMEs producing melinjo crackers in this region face various challenges, including fluctuations in the supply and quality of raw materials, limited access to efficient production technology, suboptimal hygiene standards, as well as challenges related to market reach, branding, packaging, and the utilization of digital marketing. This community service project employed a qualitative approach using a case study design, involving in-depth interviews with MSME owners, BUMDes administrators, and workers, as well as field observations. The findings indicate that BUMDes has significant potential to play a role in facilitating collective raw material procurement, supporting the provision and management of shared production equipment, organizing training, and assisting in the development of collective village branding and packaging. Furthermore, BUMDes can serve as key facilitators in the adoption of digital marketing technologies and the opening of new market access. However, the role of BUMDes is currently still in the early stages of development, requiring capacity building for management, more structured programs, and more synergistic collaboration. Key recommendations include strengthening BUMDes capacity, developing well-planned support programs for MSMEs, establishing a collective village brand, and utilizing digital platforms. This community service project concludes that BUMDes is a crucial strategic instrument in empowering melinjo emping MSMEs and strengthening the village economic ecosystem in Taktakan Subdistrict
THE IMPACT OF HOTEL TAX, RESTAURANT TAX AND ENTERTAINMENT TAX ON THE REGIONAL ORIGINAL INCOME OF SERANG REGENCY FOR THE 2018-2024 PERIOD Puput Putri Handayani; Dini Martinda Lestari; Evi Dora Sembiring; Ade Samsinar; Amyati Amyati; Sari Putri Pertiwi
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 4 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i4.475

Abstract

Local Own-Source Revenue (PAD) is one of the main indicators used to assess a region’s fiscal independence, consisting of local taxes, retributions, income from separated regional assets, and other legitimate revenues. Serang Regency has considerable potential to increase PAD, particularly from the hotel, restaurant, and entertainment tax sectors. However, the realization from these three sectors has not yet been optimal. This study aims to analyze the influence of hotel tax, restaurant tax, and entertainment tax on the PAD of Serang Regency during the 2018–2024 period, both partially and simultaneously. The research uses a quantitative approach with multiple linear regression analysis based on secondary data from the Regional Revenue Agency (Bapenda). The results show that partially, the restaurant tax has a significant effect on PAD, while the hotel and entertainment taxes do not have a significant effect. However, simultaneously, all three types of taxes significantly affect PAD. Therefore, the restaurant tax is considered the most promising sector for development, while the management strategies for hotel and entertainment taxes should be evaluated to enhance their contribution to Serang Regency’s PAD.
Co-Authors Aefa Indriany Amyati Amyati Amyati, Amyati Anggriawan, Muhammad Angga Angrian Permana, Angrian ASFAR, ANDI HASRYNINGSIH Asih, Mila Astri Dewi David Elien Simamora Dedi Budiman Ela Yulia Dewi Ende Ende Evi Dora Sembiring Fatari Febrianti, Sindi Fitiraningsih Fitiraningsih Gemilang, Sandra Gito Syamil Basayev Guntur Syahputra Saragih Hamidah Hamidah Hasanah Hasanah Hidayat, Defa Lutfy Idayu, Riyanthi Jaka Wijaya Kusuma Komarudin, Mochamad Fahru Mohamad Husni, Mohamad Muhammad Imam Taufik Muhammad Zhaclin Arkal Muhsin Muhsin Najmudin Nani Rohaeni Ni'mah, Ratu Sifa Noryani Noryani Novi Handayani Nugrahini Kusumawati Nur Fadillah, Nur Nur, Silfi Purnama Oktaviani, Vina Pertiwi, Sari Putri Pramudi Harsono Puput Putri Handayani Puspita Maelani Raden Irna Afriani Rahman, Airini Rani Puspa Ratih Kusumastuti Rika Kartika Riyan Hidayat RR. Ella Evrita Hestiandari Samsinar, Ade SIREGAR, DINA KHAIRUNA Siti Fatonah Sofwan Afif Sulistiowaty, Eka Ratna Supatmin, Supatmin Surachman Surachman Surachman Surachman Surachman Surachman Surachman Surti Zahra Suwaroh, Suwaroh Tinti Hardianti Umayah, Umi Kulsum Yudi Nur Supriadi yusyama, asep yana