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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal on Education JUMAN Tools (Jurnal Manajemen Tools) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA) Jurnal ABDIMAS Budi Darma All Fields of Science Journal Liaison Academia and Sosiety Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK)
Toni Hidayat
Program Studi Manajemen, Fakultas Ekonomi, Universitas Muslim Nusantara Al-Washliyah
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Mengatasi Tantangan Perpajakan Bagi UMKM Desa Tanjung Rejo Melalui Literasi Harmonisasi UU Perpajakan yuni shara; Sari Wulandari; Toni Hidayat; Mhd Dani Habra; Horia Siregar
Jurnal ABDIMAS Budi Darma Vol 4, No 1 (2023): Agustus 2023
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/pengabdian.v4i1.6621

Abstract

Tujuan dari PKM ini adalah untuk memberikan edukasi dan literasi kepada masyarakat tentang pajak dalam upaya meningkatkan kesadaran dan kepatuhan Pelaku UMKM Tanjung Rejo.Pesertanya adalah usaha mikro, kecil dan menengah di Desa Tanjung Rejo. Metode yang digunakan dalam kegiatan ini adalah: (1) Penyuluhan (Sosialisasi) dan edukasi tentang Undang-Undang Harmonisasi Peraturan Perpajakan, Jenis Pajak UMKM dan UMKM Bangkit dengan Daya Ungkit Ekonomi Indonesia (2) Focus Group Discussion (FGD) (3) Pendampingan kepada pelaku UMKM dalam pemenuhan kewajiban Pajak UMKM. Hasil dari pengabdian masyarakat ini adalah munculnya motivasi dan kesadaran diri dari para pelaku UMKM untuk memperbaharui informasi terkait pajak karena fasilitas yang ada sangat bermanfaat bagi UMKM. Pemahaman pelaku UMKM terhadap fasilitas perpajakan yang dapat digunakan. Pemahaman pelaku usaha tentang Laporan Pajak dan prosedur pelaporan pajak. Pengelola UMKM juga langsung menerapkan literasi harmonisasi peraturan perpajakan. Kegiatan pelatihan ini tidak hanya bersifat satu arah, tetapi terjadi dua arah dengan sesi diskusi.  Diskusi berlangsung setelah penyampaian materi secara tertib dan terarah.
Membangun Persepsi Nilai: Kunci Sukses Mempromosikan Destinasi Berkelanjutan di Era Media Sosial Yayuk Yuliana; Vera Kristiana; Toni Hidayat; Fitriani Pulungan; Anugerah; Intan Pertiwi; Inggit Aprilia Utami
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 7 No 1 (2026): Juni
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jimk.v7i1.6408

Abstract

This study analyzes the influence of TikTok content quality on Generation Z's sustainable tourism interest using perceived value as a mediating variable. Using SmartPLS-based Structural Equation Modeling (SEM) on 100 active TikTok user respondents, it was found that content quality has a significant positive effect on perceived value (β = 0.742; p < 0.001). Furthermore, perceived value was shown to have a strong influence on travel interest (β = 0.635; p < 0.001), while content quality also had a significant direct effect on visit intention (β = 0.312; p < 0.01). These results confirm that perceived value functions as a partial mediator that strengthens the relationship between the attractiveness of digital content and the behavioral intentions of young tourists. Managerially, these findings emphasize that destination marketing strategies must go beyond visual aspects; content must be able to communicate functional and emotional values ​​to build trust among Generation Z. By optimizing informative, creative, and relevant content, destination managers can effectively convert digital interest into concrete actions in supporting more responsible sustainable tourism.
Co-Authors Andriko Andriko Anggia Sari Lubis, Anggia Sari Anugerah Dilla Putri Sisca Dewi Dwi Novita Sari Ewa Prassetyo Fikri Aulia Fitriani Pulungan Habra, Mhd Dani Hasibuan, Melisa Zuriani Horia Siregar Inggit Aprilia Utami Intan Pertiwi Julaina Nawar Julaina Nawar Khairina Ulfa Syaimi Lisa Aprianti Malik, Abdul Mangappu Tua Sitorus Nila Lestari Nindy Luffita Lubis Nur Avika Ramadani Prista Dwi Hartini Ratna Sari Dewi Rukmini Rukmini Safina, Wan Dian Shafiyyatun Nisa Siregar, Horia Syalsa Billa Ananda Vera Kristiana Wirananda, Henny Andriyani Yayuk Yuliana Yogi Yogi Yuni Shara Zamalludin Sembiring