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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Ilmiah Edunomika (JIE) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika Batara Wisnu : Indonesian Journal of Community Services Bussman Journal : Indonesian Journal of Business and Management Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Pengabdian West Science KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ulfi Jefri
UNIVERSITAS BINA BANGSA
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENDAMPINGAN PENGELOLAAN KEUANGAN PADA PELAKU UMKM KELURAHAN TAMANSARI KECAMATAN PULOMERAK, KOTA CILEGON Ulfi Jefri; Rika Kartika; Ratu Sifa Ni’mah; Raden Irna Afriani; Yuliah Yuliah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.523

Abstract

This community service aims to support micro, small and medium enterprises (MSMEs) in managing the financial reports of the businesses they run. Micro businesses, especially in the Tamansari sub-district, Pulo Merak sub-district, Cilegon city. Financial statements are one of the important components that must be owned by MSME actors. This is also widely carried out in the household environment, in order to supplement income or even as the main source of household income. Likewise, in Tamansari Village, Pulomerak District, the majority of the people's livelihood is trading. Various types of business carried out by local residents. Of course, in running a business, it is necessary to have financial management so that business owners are able to know the amount of profit earned. However, the local community's ability to manage financial businesses is minimal, making it difficult to distinguish venture capital and profit when earning income from a business. Based on these conditions, community service is carried out to provide knowledge about financial management and preparing financial reports in a simple way so that you can know the amount of profit. This community service uses the seminar method which takes place at the Tamansari Village Office with participants from MSME actors in the community around the Tamansari Village office. The results of this community service activity can increase knowledge about financial management and preparation of simple financial reports and implement the preparation of financial reports for Micro, Small and Medium Enterprises (MSMEs) in Tamansari Village
PENGELOLAAN PAJAK DAERAH DAN RETRBUSI DAERAH KOTA CILEGON Indah Indah; Ulfi Jefri; Amyati Amyati
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.367

Abstract

Local taxes and local levies have significant potential as a major source of local revenue. To realize effective regional autonomy, competent financial management is needed so that the targets set can be achieved concretely. This can be achieved by setting targets and measuring real achievements. The purpose of this study is to understand the level of effectiveness, contribution, and growth rate of local taxes and levies in Cilegon City from 2017 to 2021. This research applies qualitative descriptive methods by utilizing primary and secondary data sources. Primary data was obtained through direct interviews with related agencies, while secondary data was obtained from the Cilegon City Budget Realization Report from 2017 to 2021 obtained from the Cilegon City BPKAD. The results showed that the level of effectiveness, contribution and growth rate of regional taxes and levies in Cilegon City in 2017-2021 varied greatly. The effectiveness rate of local taxes and levies can be said to be effective with the effectiveness value of local taxes of 94.05% and the effectiveness value of regional levies of 95.09%. The local tax contribution rate can be said to be very good with a contribution value of 75.33%. The contribution rate of the regional levy can be said to be very less with a contribution value of 2.71%. The growth rate of local taxes and regional levies is classified as unsuccessful with the value of the growth rate of local taxes of 1.89% and the value of the growth rate of regional levies of -0.98%. It can be concluded that local tax revenues and local levies have reached an adequate level of effectiveness. The contribution of local tax revenue is considered very good, while the contribution of regional levy revenue is considered very lacking. However, the growth rate of local taxes and local levies did not achieve the expected results
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK: STUDI KASUS PAJAK BUMI DAN BANGUNAN DI DESA GANDAYASA, KECAMATAN CIKEUSAL, KABUPATEN SERANG, DENGAN PENDAPATAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI Ulfi Jefri; Sukrani Sukrani; Amyati Amyati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.367

Abstract

The aim of this research is to determine the effect of mandatory tax awareness and tax sanctions on mandatory tax compliance, with taxpayer income participating as a moderating variable. Land and Building Tax (PBB) revenue in Gandayasa Village shows a low level, reflecting the promise of taxpayer compliance. Factors that contribute to the low level of compliance are low tax awareness, tax sanctions that do not have a deterrent effect on taxpayers, and low taxpayer income. The research method used was a survey method with a quantitative approach involving 2,380 Taxpayers sourced from land and building tax revenue data in Gandayasa Village. Sampling was carried out using the Simple Random Sampling technique, which resulted in 96 samples. The research results show that taxpayer awareness has a significant influence on taxpayer compliance, as evidenced by the t-value of 3.679 ≥ t-table of 1.9858 with a significance level of 0.000. Tax sanctions also have a significant influence on taxpayer compliance, with a calculated t-value of 4.810 ≥ t-table of 1.9858 and a significance of 0.000. Meanwhile, taxpayer income does not moderate the influence of taxpayer awareness on taxpayer compliance, as evidenced by the t-value -1.141 ≤ t-table, with a significance level of 0.151. Likewise, taxpayer income does not moderate the effect of tax sanctions on taxpayer compliance, with a calculated t-value of 1.278 which is smaller than the t-table and a significance of 0.205
Tingkatkan Ekonomi Rakyat Melalui E-Commerce Sebagai Strategi Marketing Digital Era 5.0 di Kelurahan Curug Manis Kota Serang Arfian Suryasuciramdhan; Meiby Zulfikar; Achmad Nasrudin; Cecep Abdul Hakim; Ibrohim Ibrohim; Saepudin Saepudin; Ulfi Jefri; Dias Suminta Suria Putra; Dian Dian; Teguh Setiawan Imam Santoso
Jurnal Pengabdian West Science Vol 3 No 05 (2024): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v3i05.1146

Abstract

Dalam era digitalisasi kini strategi pemasaran harus menyesuaikan diri dengan kemajuan teknologi sehingga dapat memenuhi harapan dan kebutuhan konsumen kompleks. Dengan perkembangan pesat teknologi saat ini, penggunaan internet semakin meningkat, yang berdampak pada bisnis yang berkaitan dengan pemasaran. Daerah Kelurahan Curug Manis Kota Serang memiliki masalah yang masih sulit untuk ditangani, seperti masalah pemasaran produk. Selain itu, munculnya masalah yang sering ditemui pelaku UMKM, mereka tidak memiliki modal yang cukup, dan mereka masih menggunakan metode pemasaran dan manajemen konvensional. (1) Meningkatkan Nilai ekonomi Kelurahan curug manis, sangat penting untuk melakukan pelatihan strategi marketing digital dalam meningkatkan penjualan produk (2) Penelitian dilakukan di Kelurahan Curug Manis Kota Serang, Provinsi Banten; (3) Kegiatan ini menggunakan metode marketing digital 5.0 dengan metode penjualan melalui e-commerce (4) Secara keseluruhan, sasaran kepada pelaku UMKM mengatakan bahwa kegiatan sosialisasi dan pelatihan mendalam meningkatkan penjualan melalui e-commerce sebagai strategi marketing digital era 5.0 di Kelurahan Curug Manis Kota Serang sangat bermanfaat dalam cost pemasaran terutama dalam hal mendapatkan pelanggan baru, meningkatkan penjualan, dan membangun hubungan yang lebih dengan pelanggan melalui e-commerce, yang berarti bahwa kegiatan ini sudah dapat dikatakan tepat sasaran dan efektif untuk dilaksanakan.
Sosialisasi dan Pendampingan Pemasaran Digital dalam Upaya Pemberdayaan Masyarakat, Pelaku UMKM Kripik Pisang di Kampung Kalicaah Desa Tanjung Jaya Ulfi Jefri; Rismala Dewi; Selpi Anggreini Saputri; Seri Rahmawati; Alfiana Pratiwi; Shela Mitha Yani Putri
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 3 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i3.8131

Abstract

Digital marketing outreach and mentoring in an effort to empower the community, particularly banana chip MSMEs, was carried out as a form of community service to create better economic turnover in Kalicaah Village. This activity began with the low capacity of MSMEs in utilizing digital technology as a medium for product promotion and distribution. Therefore, students were present as facilitators and mentors to improve digital literacy among the community, especially housewives and business owners in the area. The main focus of the activity was on digital-based marketing aspects, where the community was encouraged to rise up, create works that have sales value, and develop sustainable businesses based on local potential. The activity was carried out in two stages: the outreach stage and the mentoring stage. In the outreach stage, 20 participants attended a presentation on the importance of digital marketing for small business owners, including an introduction to online platforms such as marketplaces, social media, and Google Maps. This stage used a direct face-to-face method with a personal approach, so that participants could understand the concept more contextually. Next, in the mentoring stage, students conducted direct practice with snack food entrepreneurs. The assistance includes creating logo designs for packaging as a form of product branding, creating accounts on marketplaces (such as Tokopedia or Shopee), and registering business locations on Google Maps for wider consumer access. It is hoped that through this activity, MSMEs in Kalicaah Village will be able to increase their business competitiveness and expand their market through optimal use of digital technology. Furthermore, this activity also encourages the creation of sustainable, community-based economic independence through the use of digital technology.
Co-Authors Abdul Rohim Achmad Nasrudin Alfiana Pratiwi Allfian Rahma Putra Amyati Amyati Arfian Suryasuciramdhan Ayu Navita Maulidya Beni Junedi Cecep Abdul Hakim Dian Dian Dias Suminta Suria Putra Fenti Febriyanti Heni Wahyuni Ibrohim Ibrohim Indah Indah Isnaini Jaka Wijaya Kusuma Lilis Istiqomah Lulu Nailufaroh Meiby Zulfikar Nadya Mar’atul Rismayanti Ni'mah, Ratu Sifa Nurhasan Nugroho Rachma Fithri Aulia Raden Irna Afriani Ranny Meilisa Rika Kartika Rina Agustina Rismala Dewi Saepudin Saepudin Selpi Anggreini Saputri Seri Rahmawati Shela Mitha Yani Putri Silvi Sri Mulyaningsih Sita Nurhasanah Siti Fatimah Sukrani Sukrani Teguh Setiawan Imam Santoso Vina Purwasih Vivi Oktavia Yuliah Yuliah