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All Journal Rekayasa Mesin Jurnal Ilmiah Universitas Batanghari Jambi Ensiklopedia of Journal Buletin Ilmiah Nagari Membangun JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Ensiklopedia Social Review Jurnal Abdi Insani Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat Jurnal Akuntansi dan Governance Andalas Jurnal Ecogen
Silmi Silmi
Universitas Andalas
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ANALISIS MATURITAS: SISTEM PENGENDALIAN INTERN PEMERINTAH TERINTEGRASI PERATURAN BPKP NOMOR 5 TAHUN 2021 Silmi, Silmi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7304

Abstract

Penelitian ini bertujuan untuk menganalisis faktor penyebab dan tindakan yang dapat dilakukan dalam mengatasi faktor penyebab belum sempurnanya level maturitas SPIP Terintegrasi di Lingkungan Pemerintah Kota Bukittinggi yang berlandaskan dasar hukum Badan Pengawasan Keuangan dan Pembangunan (BPKP) No. 5 tahun 2021. Sumber data penelitian adalah data primer dari wawancara dan data sekunder dari pengumpulan data dokumentasi pada Inspektorat Daerah Kota Bukittinggi. Penelitian ini merupakan penelitian kualitatif dengan teknis analisis menggunakan pendekatan Soft System Methodology (SSM). Hasil penelitian mengindikasikan faktor penyebab Pemerintahan Kota Bukittinggi belum meraih level maturitas SPIP Terintegrasi sempurna adalah data tidak terdokumentasi dengan baik, kurang komitmen dan motivasi, tidak ada reward dan punishment, tidak ada satuan petugas penanggungjawab khusus, bimbingan teknis dan sosialisasi tidak tepat sasaran, miskonsepsi, tidak ada anggaran khusus dan aplikasi rumit. Tindakan yang dapat dilakukan untuk mengatasi faktor penyebab tersebut dengan mengadakan kegiatan bimbingan teknis dan sosialisasi kepada seluruh staf SKPD, membentuk sistem reward dan punishment,menjalin komunikasi yang baik antar BPKP, Inspektorat dan SKPD, melakukan kontinuitas pemantauan dan pengendalian.
OPTIMASI PRODUKSI DAN PENGUATAN MEREK POKLAHSAR NILA PELANGI AGAM UNTUK MENINGKATKAN NILAI TAMBAH OLAHAN PERIKANAN MANINJAU Saniro, Roma Kyo Kae; Silmi, Silmi; Hidayat , Danny
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3247

Abstract

Lake Maninjau is a freshwater fisheries center with significant production potential. However, the Agam Tilapia Pelangi Group (Poklahsar Tilapia Pelangi) as one of its drivers still faces limited production equipment, low hygienic practices, unattractive packaging, and suboptimal digital media utilization, resulting in suboptimal product value and market expansion. This community service program aims to increase the added value of fishery products through production optimization and strengthening group branding. The program was implemented using a Participatory Action Research (PAR) approach through problem identification, outreach, hygienic production training, modern equipment procurement, packaging design training, product photography, and digital marketing assistance, which were evaluated through observation and active participation of partners. This program increased production capacity by 30% in six months, extended product shelf life through s packaging, and improved quality standards through the use of modern equipment. In terms of marketing, packaging design and digital marketing training strengthened the product's visual identity, including the use of paper bags with the group's logo as a collective identity, and activated promotions through Instagram and WhatsApp Business, which are projected to increase online sales by 10%. These results indicate that the integration of production optimization, packaging innovation, and digital marketing effectively increases the competitiveness of the Tilapia Pelangi Group. Sustainability is directed at routine mentoring, halal certification and distribution permits, product diversification, and integration of a digital village roadmap to strengthen business independence.
Peningkatan Kapasitas Manajemen Keuangan UMKM Melalui Pelatihan Dan Pendampingan Perhitungan Titik Impas Pada Usaha Maco Adaik Di Kabupaten Tanah Datar Prima Fithri; Silmi Silmi; Hanalde Andre
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.770

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet many traditional businesses lack adequate financial literacy, particularly regarding the calculation of the Break Even Point (BEP), which is essential for determining the breakeven level and profit planning. This community service program aims to improve BEP understanding among MSME actors of Maco Adaik in Nagari Sungayang. The program was implemented from July to September 2025 at the Sungayang Village Hall using a participatory approach through interactive lectures, simulations, and group discussions based on real business data. Evaluation was conducted using pre-test and post-test with Likert-scale questionnaires to measure participants’ comprehension. The training results showed a significant improvement, with 70% of participants able to calculate BEP independently after the program. Analysis of Maco Adaik business data indicated that breakeven is achieved at 30 packages per month with a selling price of IDR 18,100, fixed costs of IDR 300,000, and variable costs of IDR 8,083 per unit. This understanding encouraged participants to develop more structured pricing and production strategies and raised awareness of cost recording. Social impact was evident through active community involvement and strengthened entrepreneurial capacity based on local potential. This program effectively enhanced MSME financial literacy and is expected to contribute to business sustainability. For further development, digital-based financial recording training and collaboration with BUMNag are recommended to strengthen business institutions and replicate the program in other villages.
Pemberdayaan UMKM Roti Kukus Oh My Sharga Bread Melalui Penguatan Legalitas, Strategi Pemasaran Digital, Dan Tata Kelola Keuangan Berbasis SAK EMKM Silmi Silmi; Yurniwati Yurniwati; Verni Juita; Rahmat Kurniawan; Fitriyeni Oktavia; Kevry Ramdany; Nadya Putri Nasha; Alya Azilah Ardhani; Naufal Dwi Febiansyah
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.788

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth; however, many business actors still face challenges related to legality, marketing, and financial management, which affect their competitiveness. One MSME experiencing such issues is “Oh My Sharga Bread” steamed bread. This community service program aims to strengthen business legality, improve digital marketing strategies, and organize financial reporting based on the Micro, Small, and Medium Entity Accounting Standards (SAK EMKM). The mentoring activities included problem identification, technical guidance, facilitation of Business Identification Number (NIB) registration and halal certification, training in financial recording using the SIAPIK application, digital marketing assistance, and redesigning product packaging and logos. The results showed significant achievements: business legality was obtained, financial reports became more structured, and digital marketing expanded market reach. Sales turnover increased by 30%, the number of customers grew by 50 people, and social media engagement rose by 45%. The new packaging and logo design enhanced product image and consumer appeal. The impact of this program goes beyond solving technical problems; it also builds the partner’s capacity to compete in broader and sustainable markets. This activity contributes to achieving the Sustainable Development Goals (SDGs), particularly Goal 8 on decent work and economic growth. Therefore, this mentoring program effectively improves MSME competitiveness and serves as a participatory empowerment model that can be replicated.
PERAN RELAWAN PAJAK DALAM MEMODERASI PENGARUH DIGITALISASI MELALUI APLIKASI CORETAX TERHADAP EFISIENSI PELAPORAN PAJAK Fara Muthia Azzahra; Silmi Silmi
Jurnal Akuntansi dan Governance Andalas Vol. 7 No. 1 (2026): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v7i1.127

Abstract

Pajak merupakan sumber utama penerimaan negara yang bergantung pada kepatuhan dan efisiensi pelaporan Wajib Pajak Orang Pribadi. Namun, tantangan seperti rendahnya literasi digital dan pemahaman perpajakan masih dihadapi. Untuk meningkatkan efisiensi pelaporan, Direktorat Jenderal Pajak mengembangkan sistem administrasi perpajakan digital bernama Coretax. Meskipun bertujuan menyederhanakan proses pelaporan, implementasinya belum sepenuhnya optimal. DJP juga menginisiasi program Relawan Pajak untuk mendampingi wajib pajak dalam penggunaan sistem digital. Penelitian ini bertujuan menganalisis pengaruh digitalisasi melalui Coretax terhadap efisiensi pelaporan pajak serta menguji peran relawan pajak sebagai variabel moderasi. Data diperoleh melalui kuesioner kepada WPOP di Kota Palembang yang telah menggunakan Coretax. Hasil penelitian menunjukkan bahwa digitalisasi melalui Coretax berpengaruh positif dan signifikan terhadap efisiensi pelaporan pajak. Namun, relawan pajak tidak terbukti secara signifikan memoderasi hubungan tersebut. Temuan ini menunjukkan bahwa meskipun teknologi digital meningkatkan efisiensi pelaporan, peran relawan pajak belum memperkuat pengaruh digitalisasi secara signifikan.
PENGARUH PERSEPSI WAJIB PAJAK UMKM ATAS UNDANG–UNDANG HARMONISASI PERATURAN PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM: Studi Pada UMKM Binaan Science Techno Park Universitas Andalas Alzena Vania Rahma Dahlan; Silmi; Ihsani Mazelfi
Jurnal Akuntansi dan Governance Andalas Vol. 7 No. 1 (2026): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v7i1.128

Abstract

Taxation remains the principal source of national revenue and plays a pivotal role in supporting economic development. However, achieving optimal tax compliance, particularly among Micro, Small, and Medium Enterprises (MSMEs), continues to present substantial challenges in developing countries. This study investigates the influence of MSME taxpayers' perceptions regarding the Tax Regulation Harmonization Law (UU HPP) and the effectiveness of tax socialization efforts with tax compliance among MSMEs registered at the Science Techno Park, Universitas Andalas. This research used a quantitative research design with survey method, data were collected using structured questionnaires and analyzed through multiple linear regression to determine the relationships between the independent variables (taxpayer perception and tax socialization) and the dependent variable (tax compliance). The results indicate a statistically significant positive relationship between taxpayers’ perceptions of the UU HPP and their compliance behavior. A well-informed understanding of tax policy was found to enhance both awareness and the willingness to fulfill tax obligations. Furthermore, tax socialization efforts—defined as the dissemination of tax-related knowledge through education and outreach—also demonstrated a significant positive effect on compliance levels. These findings suggest that targeted and accessible tax education initiatives may serve as effective tools in improving compliance among MSMEs. This study contributes to the growing body of literature on tax compliance behavior in emerging economies and offers policy implications for tax authorities and government institutions. Specifically, it provides empirical support for the formulation of more tailored communication strategies and educational interventions to foster a more compliant tax culture among MSMEs.
LOVE OF MONEY DAN TAX EVASION: PERAN MODERASI SIKAP WAJIB PAJAK silmi silmi; Kevry Ramdany
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12917

Abstract

Penelitian ini membahas isu rendahnya kepatuhan perpajakan UMKM yang masih membuka peluang terjadinya tax evasion akibat faktor psikologis wajib pajak. Penelitian bertujuan menganalisis pengaruh love of money terhadap tax evasion serta menguji peran moderasi sikap wajib pajak dalam hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan desain survei terhadap wajib pajak UMKM di Provinsi Sumatera Barat. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares. Hasil penelitian menunjukkan bahwa love of money berpengaruh positif terhadap tax evasion, sedangkan sikap wajib pajak terbukti memperlemah pengaruh tersebut sehingga berperan sebagai mekanisme kontrol psikologis internal dalam menekan kecenderungan perilaku penghindaran pajak. Kontribusi teoretis penelitian ini terletak pada integrasi Theory of Planned Behavior dan Teori Atribusi dalam menjelaskan perilaku tax evasion melalui perspektif behavioral taxation berbasis moderasi psikologis individu. Secara praktis, temuan penelitian mengimplikasikan pentingnya penguatan edukasi perpajakan, internalisasi nilai moral pajak, serta pembangunan kepercayaan terhadap otoritas fiskal guna meningkatkan kepatuhan pajak berkelanjutan pada sektor UMKM.
Penguatan Digitalisasi Keuangan, Branding Digital, Dan Literasi Pajak Pada UMKM Kerajinan Rumah Bagonjong Handmade di Bukittinggi: Strengthening Financial Digitalization, Digital Branding, and Tax Literacy for the Rumah Bagonjong Handmade Craft MSME in Bukittinggi Silmi Silmi; Verni Juita; Jefril Rahmadoni; Kevry Ramdany; Nadya Putri Nasha; Aidah Fikriyyah; Bunga Shafira
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 9 No. 2 (2026)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v9i2.838

Abstract

Rumah Bagonjong Handmade, a micro, small, and medium-sized enterprise (MSME) in Bukittinggi City, Indonesia, faces challenges in business management, particularly in financial record-keeping, tax compliance, and brand identity, which limit its competitiveness in the digital economy. This community engagement program aimed to strengthen the enterprise’s managerial capacity through training and mentoring in digital financial management using the Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK), tax administration, and branding development. Implemented from September to November 2025, the program consisted of four stages: needs assessment, two intensive training sessions, on-site implementation mentoring, and periodic monitoring and evaluation. The intervention resulted in significant improvements in business management capacity. The enterprise successfully transitioned from manual bookkeeping to digital financial recording using the SIAPIK application, enabling the independent preparation of monthly balance sheets and income statements. Tax literacy also improved, particularly regarding the regulations and calculation procedures for the 0.5% final income tax scheme applicable to MSMEs. In the marketing domain, the program transformed the enterprise’s social media into an active promotional platform through the adoption of a new visual brand identity that reflects the uniqueness of local products and the development of independently managed digital content. To ensure the sustainability of program outcomes, strategic production equipment including an overlock machine, a computerized embroidery machine, a cutting table, and a multifunction sewing machine was provided. These assets contributed to improved production capacity, operational efficiency, and the long-term sustainability of the enterprise.
STRATEGI PENGUATAN KEMANDIRIAN BLUD-SMK MELALUI PENDAMPINGAN PENYUSUNAN RANCANGAN PERATURAN GUBERNUR MENGENAI TARIF PRODUK SMKN DI SUMATERA BARAT Sanda Patrisia Komalasari; Rayna Kartika; Silmi Silmi; Fitriyeni Oktavia
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 1 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i2.593

Abstract

This service activity aims to increase financial independence and provide clear tariff standards for the Regional Public Service Agency (BLUD) of State Vocational High Schools (SMKN) in West Sumatra in setting tariffs for the products they produce. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. The method of this service activity is in the form of a mentoring workshop for 43 representatives of SMKN in West Sumatra. The West Sumatra Education Service held this activity at the ZHM Padang Hotel. In this activity, the Andalas University Accounting Lecturer was trusted as a resource person who accompanied and prepared the tariff calculation formula that SMKN will use in West Sumatra. The activity was carried out over two days, 7-8 November 2023. During the activity, the team from Andalas University guided the activity participants to calculate the rates for several products they had produced. Before the workshop, the team held an online meeting with participants to determine the data that needed to be prepared for calculating tariffs. The output of this activity is an attached formula and example of calculating tariffs for SMKN Regional Public Service Agency (BLUD) products, which are connected to the West Sumatra Governor's Regulation.
PENGARUH CORE TAX ADMINISTRATION SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Silmi Silmi; Rahmat Kurniawan; Nadya Putri Nasha; Luthfan Fadila Yunda
Ensiklopedia of Journal Vol 8, No 10 (2026): Vol. 8 No. 10 Juli 2026
Publisher : Ensiklopedia of Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i10.3433

Abstract

Digital transformation in tax administration systems has become an important strategy for improving tax efficiency and compliance. This study aims to analyze the effect of Core Tax Administration System (CTAS) implementation on individual taxpayer compliance in Indonesia. The study employed a quantitative survey approach using questionnaires distributed to 128 respondents. Instrument validity and reliability were assessed using Pearson correlation and Cronbach’s Alpha, while simple regression analysis was used to test the relationship between the variables. The results show that all CTAS and taxpayer-compliance items have significant correlations with their respective total scores (r 0.173; p 0.01), with Cronbach’s Alpha values of 0.649 and 0.664, indicating adequate instrument reliability. Regression analysis shows that CTAS implementation has a positive and significant effect on taxpayer compliance (R² = 0.224; F = 36.314; p 0.001), while the model satisfies normality and homoscedasticity assumptions and shows no autocorrelation (Durbin-Watson = 1.989). These findings indicate that digital tax administration systems such as CTAS can significantly improve taxpayer compliance, although other factors also contribute.Keywords: CoreTax, Individual Taxpayers, Tax Compliance, Tax Digitalization, Tax Administration System 
Co-Authors Aidah Fikriyyah Ajulio Padly Sembiring Alya Azilah Ardhani Alzena Vania Rahma Dahlan Amirul Amirul Ardiva Andrian, Willy Anisa, Hilda Try Asnat T. Silitonga AULIA, SITI Ayunda Tasya Putri Azza Putri Mayaner Berri Brilliant Albar Bryan Sulthan Ramadhika CH Bunga Shafira Creaktivina Faozi Zai Danny Hidayat Dessy Kurnia Sari Diah Ayu Permata Sukma Dika Amelia Agustina Donard Games Duma Putri Tama Eka Candra Lina Elvira Luthan Fadli Aprian Jasmin Fajri, Aulia Fara Muthia Azzahra Faza, Sharfina Fitrisia Fitrisia Fitriyeni Oktaviani Furqan, Yasmin Ananta Hafizah Hafizah Hanalde Andre Hanum Yashthafi Anjani Hidayat , Danny Hidayat, Danny Hifzan Derjualianda Husna, Meryatul Ilham, Boy Ilham Wahyudi Irma Suryani Indra Kevry Ramdany Kurniawan, Rahmat Laura Amelia Triani Luthfan Fadila Yunda Mazelfi, Ihsani Meylani Henni Putri Muhammad Alvan Muhsin Zainul N. Nazaruddin Nadya Putri Nasha Nadya Putri Nasha Naufal Dwi Febiansyah Naufal Sutan Nurdatul Fadhillah Oktavia, Fitriyeni Prima Fithri Putri, Zsazsabila Natalia Rahmadoni, Jefril Rahmat Kurniawan Rayna Kartika, Rayna Rina Anugrahwaty Riyanti, Friska Felicia Roma Kyo Kae Saniro Sanda Patrisia Komalasari Selly Maulida Fitri Alis Suryani, Indah Permata Tiara Mardiyah Putri Ullya Rahmi Aswin Usi Marjani Verni Juita Yudi Mufti Prawira Yuliana Firdasari Yurniwati Yurniwati Yurniwati Yurniwati Yusuf, Kadri