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Silmi Silmi
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Andalas
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Akselerasi Digitalisasi Keuangan, Pemasaran, dan Kepatuhan Pajak bagi Pengrajin Rajut dan Kerancang untuk Mewujudkan Kemandirian Ekonomi Kreatif dalam Mendukung SDGs dan Asta Cita: 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 Alis, Selly Maulida Fitri Alvan, Muhammad Alya Azilah Ardhani Alzena Vania Rahma Dahlan Amirul Ardiva, Amirul Andrian, Willy Anisa, Hilda Try AULIA, SITI Berri Briliant Albar Bunga Shafira Creaktivina Faozi Zai Danny Hidayat Derjualianda, Hifzan Dessy Kurnia Sari Dika Amelia Agustina Donard Games Duma Putri Tama Eka Candra Lina Elvira Luthan Fadhillah, Nurdatul Fajri, Aulia Fara Muthia Azzahra Faza, Sharfina Fitrisia Fitrisia Fitriyeni Oktaviani Furqan, Yasmin Ananta Hanalde Andre Hanalde Andre Hanum Yashthafi Anjani Hidayat , Danny Hidayat, Danny Husna, Meryatul Irma Suryani Indra Jasmin, Fadli Aprian Kevry Ramdany Kurniawan, Rahmat Laura Amelia Triani Luthfan Fadila Yunda Marjani, Usi Mazelfi, Ihsani Nadya Putri Nasha Nadya Putri Nasha Naufal Dwi Febiansyah Oktavia, Fitriyeni Prima Fithri Putri, Ayunda Tasya Putri, Meylani Henni Putri, Tiara Mardiyah Putri, Zsazsabila Natalia Rahmadoni, Jefril Rahmat Kurniawan Ramadhika CH, Bryan Sulthan Rayna Kartika, Rayna Rina Anugrahwaty Riyanti, Friska Felicia Roma Kyo Kae Saniro Sanda Patrisia Komalasari Silitonga, Asnat T. Sukma, Diah Ayu Permata Suryani, Indah Permata Sutan, Naufal Ullya Rahmi Aswin Verni Juita Yudi Mufti Prawira Yuliana Firdasari Yurniwati Yurniwati Yurniwati Yurniwati Yusuf, Kadri Zainul, Muhsin