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All Journal Indonesian Journal of Geography Jurnal Agroekoteknologi Agrin : Jurnal Penelitian Pertanian Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Business and Finance Journal Accounting and Management Journal Community Development Journal BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Bidayatuna: Jurnal Pendidikan Guru Mandrasah Ibtidaiyah Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesia Berdaya Jurnal Ilmiah Raflesia Akuntansi GREENOMIKA Sustainable : Jurnal Akuntansi Journal Of World Science Semanggi: Jurnal Pengabdian kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat National Conference for Ummah Equity
Heni Agustina
Prodi Akuntansi, Fakultas Ekonomi Bisnis Dan Teknologi Digital, Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Peningkatan Literasi Akuntansi Dan Keuangan Remaja: Mempersiapkan Generasi Cerdas Finansial Di Era Digital [Improving Accounting and Financial Literacy among Adolescents: Preparing a Financially Smart Generation in the Digital Era] Elfita, Rizki Amalia; Agustina, Heni; Wulan, Tri Deviasari; Ghofirin, Mohamad
Indonesia Berdaya Vol 7, No 1 (2026)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20261313

Abstract

Absdtract. The development of digital financial services or financial technology (fintech) has had a significant impact on the financial behavior of young people. Senior high school students are increasingly exposed to application-based financial services, yet their level of financial literacy remains low. Data from the 2025 National Survey on Financial Literacy and Inclusion (SNLIK) by the Financial Services Authority (OJK) shows that Indonesia’s financial literacy index stands at 66.46%, while the financial inclusion index reaches 80.51%. Among the 15–17 age group, the literacy level is only 51.86%, indicating a wide gap between the utilization of financial services and the understanding of inherent risks. This community service program was carried out at SMAN 1 Bangsal, Mojokerto, with the aim of improving financial literacy and introducing fintech safely to students. The implementation method included needs analysis, interactive workshops, digital financial application simulations, and evaluations through pre-tests and post-tests. The results showed a significant increase in students’ understanding average financial literacy scores improved by 70–100% across various indicators. Students demonstrated wiser attitudes in managing pocket money, recording expenses, and understanding the risks of illegal online loans. This program reinforces previous literature stating that the integration of financial literacy with digital literacy can foster healthy financial behavior. Abstrak. Perkembangan layanan keuangan digital atau financial technology (fintech) membawa dampak signifikan terhadap perilaku finansial generasi muda. Siswa sekolah menengah atas (SMA) semakin terpapar layanan keuangan berbasis aplikasi, namun tingkat literasi keuangan mereka masih rendah. Data Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) OJK 2025 menunjukkan bahwa indeks literasi keuangan masyarakat Indonesia sebesar 66,46%, sementara indeks inklusi keuangan mencapai 80,51%. Pada kelompok usia 15–17 tahun, tingkat literasi hanya 51,86%, menandakan adanya kesenjangan yang lebar antara pemanfaatan layanan keuangan dengan pemahaman risiko yang melekat. Program pengabdian masyarakat ini dilaksanakan di SMAN 1 Bangsal, Mojokerto, dengan tujuan meningkatkan literasi keuangan dan mengenalkan fintech secara aman kepada siswa. Metode pelaksanaan meliputi analisis kebutuhan, workshop interaktif, simulasi aplikasi keuangan digital, serta evaluasi dengan pre-test dan post-test. Hasil menunjukkan peningkatan signifikan pemahaman siswa: nilai rata-rata literasi keuangan meningkat 70–100% pada berbagai indikator. Siswa menunjukkan sikap lebih bijak dalam mengelola uang saku, mencatat pengeluaran, serta memahami risiko pinjaman online ilegal. Program ini memperkuat literatur terdahulu yang menyebutkan bahwa integrasi literasi keuangan dengan literasi digital mampu menciptakan perilaku finansial sehat.
Edukasi Kewajiban Perpajakan dan Pemanfaatan Sistem Informasi Perpajakan untuk Meningkatkan Generasi Sadar Pajak [Tax Obligation Education and the Utilization of Tax Information Systems to Develop a Tax-Conscious Generation] Arifianti, Novalina; Agustina, Heni; Latifah, Zanuba Ziyadatul
Indonesia Berdaya Vol 7, No 1 (2026)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20261371

Abstract

State revenue from taxes has not yet reached its full potential due to non-compliance among taxpayers. Taxpayer compliance can be influenced by the low level of public understanding regarding tax obligations and tax information systems. To create a tax-conscious generation, tax counseling activities are necessary. The purpose of this Community Service Program (PKM) is to improve the understanding of students at SMAN 1 Bangsal regarding tax obligations and tax information systems in order to increase their awareness of their tax responsibilities. The PKM activities were carried out using a counseling method for 11th-grade students of SMAN 1 Bangsal by the PKM team from the Accounting Study Program of UNUSA. The implementation method consisted of three stages: preparation, implementation, and evaluation. The results after the counseling show an increase in students’ knowledge about taxation. The conclusion of this PKM activity is that tax socialization can enhance the understanding of SMAN 1 Bangsal students about tax obligations and tax information systems, thereby helping to create a tax-conscious generation. Abstrak. Penerimaan negara berasal dari pajak belum maksimal akibat wajib pajak yang tidak patuh. Kepatuhan  wajib  pajak dapat disebabkan oleh tingkat pemahaman masyarakat tentang kewajiban perpajakan dan system informasi perpajakan rendah. Untuk menciptakan generasi sadar pajak perlu diadakan penyuluhan. Tujuan PKM adalah meningkatkan pemahaman siswa SMAN 1 Bangsal terhadap kewajiban perpajakan dan system informasi perpajakan agar meningkatkan kesadaran tentang kewajiban perpajakan mereka.  Kegiatan  PKM dilakukan  dengan  metode penyuluhan kepada  siswa  kelas XI SMAN 1 Bangsal oleh tim PKM prodi Akuntansi UNUSA. Metode  pelaksanaan  yang  digunakan  terdiri dari tiga tahap, yaitu: tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Hasil yang didapat setelah penyuluhan adalah pengetahuan siswa tentang pajak meningkat. Kesimpulan dari    kegiatan  PKM ini adalah sosialisasi pajak dapat meningkatkan pemahaman siswa SMAN 1 Bangsal tentang kewajiban perpajakan dan system informasi perpajakan sehingga dapat menciptakan  generasi sadar pajak.
Sosialisasi Website PPDB Pada Yayasan Busyri Al Ali Untuk Peningkatan Layanan Siswa [Socialization of the PPDB Website at Busyri Al Ali Foundation for Improving Student Services] Wulan, Tri Deviasari; Susanto, Fajar Annas; Bintarti, Tri Wahyuni; Agustina, Heni
Indonesia Berdaya Vol 7, No 1 (2026)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20261375

Abstract

The purpose of this community service activity is to conduct outreach and mentoring on the use of the New Student Admissions website (PPDB website) at the Busyri Al Ali Foundation. This website was built to help smooth the process of admitting new students and make it easier for prospective parents to complete the registration process. In the current student admissions system, the committee must enter the data of registered students along with the identities of their parents one by one in the school ledger. Another problem is that prospective parents have difficulty in obtaining new student registration information, causing the number of new students to tend to decrease every year. Website outreach was conducted to introduce the PPDB website to the entire academic community within the Busyri Al Ali Foundation. This can make it easier for the entire academic community to introduce the school and help prospective parents to register independently. The results of the outreach showed an increase in participant understanding from the results of the outreach activities. This is indicated by an increase in posttest results of 100% from the pretest results conducted before the outreach activities of 78%. In addition, mentoring activities were also carried out to ensure the PPDB Team can operate the system optimally. Mentoring was carried out for one month in a hybrid manner to ensure the admin can operate the system. During the mentoring activities, several evaluations were carried out regarding obstacles in using the system at the school and the difficulties faced by prospective parents in making online payments. Abstrak. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk melakukan sosialisasi dan pendampingan penggunaan website Penerimaan Peserta Didik Baru  (PPDB) di lingkungan  Yayasan Busyri Al Ali. Website ini dibangun untuk membantu kelancaran proses penerimaan siswa baru dan mempermudah calon orang tua siswa dalam melakukan proses pendaftaran. Sistem penerimaan siswa saat ini  masih menggunakan metode konvensional sehingga panitia PPDB harus memasukkan data siswa yang mendaftar beserta identitas orang tua wali satu-persatu pada buku besar sekolah. Selain itu, kesulitan dalam mendapatkan informasi PPDB pada sekolah di lingkungan Yayasan Busyri Al Ali juga menyebabkan jumlah siswa baru cenderung menurun setiap tahun.  Sosialisasi website  dilakukan untuk memperkenalkan website PPDB kepada seluruh civitas akademik di lingkungan Yayasan Busyri Al Ali. Hal ini dapat mempermudah seluruh sivitas akademik dalam memperkenalkan sekolah dan membantu para calon orang tua murid untuk melakukan pendaftaran secara mandiri. Hasil sosialisasi menunjukkan adanya peningkatan pemahaman peserta dari hasil kegiatan sosialisasi. Hal ini ditunjukkan dengan peningkatan hasil posttest sebesar 100% dari hasil prestest yang dilakukan sebelum kegiatan sosialisasi sebesar 78%. Selain itu, Kegiatan pendampingan juga dilakukan untuk memastikan Tim PPDB dapat mengoperasikan sistem secara optimal . Pendampingan dilaksanakan selama satu bulan secara hybrid untuk memastikan admin dapat mengoperasikan sistem. Selama kegiatan pendampingan dilaksanakan terdapat beberapa evaluasi terkait kendala penggunaan sistem di sekolah dan kesulitan yang dihadapi oleh calon orang tua siswa dalam melakukan pembayaran secara online.
The Moderating Effect of Political Connections on the Relationship Between Corporate Social Responsibility and Tax Avoidance in the Energy Industry Sector Arifianti, Novalina; Agustina, Heni; Nusaibah, Ummu Imara; Setyawati, Elina
Journal of World Science Vol. 5 No. 1 (2026): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v5i1.1625

Abstract

This study aims to determine the influence of CSR on tax avoidance and the moderating effect of political connections on the relationship between CSR and tax avoidance. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange. The sample used comprised energy sector companies for the 2023–2024 period, totaling 66 observations. Data were collected through documentation techniques from annual reports and sustainability reports published on the Indonesia Stock Exchange website and company websites. The method used was Moderated Regression Analysis (MRA) with classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results indicated that CSR has a significant positive effect on tax avoidance, suggesting that higher CSR disclosure is associated with lower tax avoidance practices. Political connections have a significant positive effect on tax avoidance, indicating that politically connected firms tend to engage in more aggressive tax strategies. Finally, political connections weaken the relationship between CSR and tax avoidance, demonstrating that political ties reduce the effectiveness of CSR in mitigating tax avoidance behavior. These findings contribute to the literature on corporate ethics, tax planning strategies, and the role of political economy in emerging markets
Co-Authors Abdussalam Abdussalam Adiba Fuad Syamlan Akhmad ‘Izzul ‘Arobi Annif Munjidah Arifianti, Novalina Bela, Triwulan Maryanita Berto Mulia Wibawa Bintarti, Tri Wahyuni Budiarti, Rizqi Putri Nourma Bustomi, Abu Amar Campos, Karl Dedi, Muhammad Djoko Soelistya Endah Budi Permana Putri Endah Tri Wahyuningtyas Endang Sulistiyani Eva Desembrianita Evi Tasya Azahro Fadhilah Aulia Febrianti Fajar Annas Susanto Firdha Putri Andini Firdha Fitria Lestari Ghofirin, Mohamad Harun, M Umar Hinda Noviyanti Husni Mubarok I Wayan Wisnu Utama I Wayan Wisnu Utama Indah Puspitasari Jaelani, Lalu Muhamad Jessica Puspa Kencana Karya, Denis Fidita Khannifah Rahmadhani Khusnah, Hidayatul Lalu Muhammad Syahril Majidi Latifah, Zanuba Ziyadatul M. Umar Harun Majidi, Lalu M. Syahril Mardhotillah, Rachma Rizqina Marselli Widya Lestari Masita, Elly Dwi Masita Maslia, Ramzi Dhamar Fahlefi Moh. Maruf Moh. Maruf Mohamad Rijal Iskandar Zhulqurnain Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Muhammad Adi Dafit Muhammad Rafli Mutiara Putri Nur Soefi'i Naufal, Rafif Niken Savitri Primasari Niswatin Avivah Nimas Pradani Ponengo Nugroho, Moch Indah Hastomo Nur Afifah Nur Inda Wulandari Nur Maulidyah Azizah Nur Saila Nurcahya Setiani Rahayu Nusaibah, Ummu Imara Ocktora Putri Kirana Oktaria Pialan Putri Pratiwi Hariyani Putri Pratiwi Hariyani Putri Rachma Rizqina Mardhotillah Riski Puspita Anggraini Riyan Sisiawan Putra Rizki Amalia Elfita Rizkiyah Sanjaya, Hartanto Sari, Nanda Qori’ Faticha Sauqi, Muhammad Irfan Sauqi, Muhammad Irfan Setyawati, Elina Siti Fauziya Muhammad Siti Hamiyah Sopiana, Rina Sulistiyani, Endang Susanto, Fajar Annas Tri Deviasari Wulan Triana Amelia Wati UKE MAHARANI DEWI Urfatul Rustaprilana Wijayanti, Tri Cicik Windi Arifa Syahadatina Wulan, Tri Deviasari Yakup Parto Yudianto, Firman Yuli Rodiah