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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 Mahasiswa Manajemen dan Akuntansi Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Pengabdian West Science Trending: Jurnal Manajemen dan Ekonomi Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Aksi Kita: Jurnal Pengabdian Kepada Masyarakat KREATIF: Jurnal Pengabdian Masyarakat Nusantara Jurnal Riset Manajemen dan Akuntansi Prosiding Seminar Ekonomi Nasional Pemberdayaan dan Sinergi Masyarakat)
Ulfi Jefri
UNIVERSITAS BINA BANGSA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing 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 : AMIK Veteran Purwokerto

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.
Penyuluhan Hukum bersama Mahasiswa KKM Kelompok 40 Universitas Bina Bangsa di Kampung Kalicaah, Desa Tanjungjaya tentang “Ibu Melek Hukum: Jangan Diam Saja saat Anak Dilecehkan” Ulfi Jefri; Zahwa Zahira Nasuha
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2025): JULI-AGUSTUS
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/t06b2r84

Abstract

Pelecehan seksual terhadap perempuan dan anak merupakan bentuk kekerasan yang kerap kali terjadi namun banyak kali tidak dilaporkan, karena beberapa faktor. Salah satunya, karena masih minimnya pemahaman hukum di kalangan masyarakat. Padahal termasuk dalam pelanggaran serius terhadap Hak Asasi Manusia. Kegiatan Penyuluhan hukum bertema “Ibu Melek Hukum: Jangan Diam Saja Saat Anak Dilecehkan” yang dilaksanakan oleh mahasiswa KKM Kelompok 40 Universitas Bina Bangsa di Kampung Kalicaah, Desa Tanjungjaya, Kecamatan Panimbang ini memiliki tujuan untuk membantu memperluas wawasan masyarakat setempat khususnya para ibu mengenai pelecehan seksual.  Kegiatan ini memberikan edukasi mengenai definisi pelecehan seksual, dampak terhadap korban, upaya pencegahan, serta dasar hukum yang mengaturnya, termasuk Undang-Undang TPKS, UU Perlindungan Anak, dan KUHP. Metode yang digunakan adalah penyuluhan dengan cara pemaparan materi presentasi, diskusi tanya jawab, juga studi kasus ringan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman hukum dan keberanian para ibu untuk bertindak jika menghadapi kasus pelecehan seksual. Kegiatan ini menunjukkan bahwa penyuluhan hukum berbasis masyarakat memiliki peran penting dalam memperkuat perlindungan anak dan perempuan di tingkat keluarga dan komunitas.  
Pemahaman Perubahan Kebijakan PPh Final, Sosialisasi Perpajakan, dan Kepatuhan Wajib Pajak UMKM di Kabupaten Pandeglang Anisa Al-Mas; Ulfi Jefri; Amyati Amyati
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.7664

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is one of the key factors in optimizing government tax revenue. Despite the government's efforts to reform tax regulations through changes in the Final Income Tax (PPh Final) policy for MSMEs and to enhance tax dissemination programs, the level of tax compliance among MSME taxpayers remains suboptimal. This study aims to examine the relationship between the understanding of changes in the Final Income Tax policy for MSMEs, tax dissemination, and MSME taxpayer compliance in Pandeglang Regency. This study employed a quantitative approach. The population consisted of MSME taxpayers registered in Pandeglang Regency, with a sample of 100 respondents selected through purposive sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using multiple linear regression with IBM SPSS Statistics Version 27. The findings indicate that the understanding of changes in the Final Income Tax policy for MSMEs has a positive and significant relationship with MSME taxpayer compliance. Conversely, tax dissemination has a negative significant relationship with taxpayer compliance. However, simultaneously, both independent variables demonstrate a positive and significant relationship with MSME taxpayer compliance in Pandeglang Regency. These findings suggest that taxpayers' understanding of changes in the Final Income Tax policy plays a more substantial role in improving tax compliance than the intensity of tax dissemination activities. Therefore, the government is expected to optimize tax dissemination programs by making them more adaptive, contextual, and focused on enhancing taxpayers' understanding of tax policy changes.
Analisis Penerapan Akuntansi Pajak Pertambahan Nilai pada PT Putra Gemilang Terate Putri Farah Putri; Ulfi Jefri; Amyati
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7758

Abstract

Value Added Tax (VAT) is one of the key instruments in Indonesia's taxation system. Changes in VAT regulations under the Harmonization of Tax Regulations Law (UU HPP), the implementation of the Other Tax Base (Nilai Lain) mechanism, and the introduction of the Coretax Administration System have created new challenges in corporate tax administration, particularly for companies providing outsourcing labor supply services. This study aims to analyze the application of VAT accounting at PT Putra Gemilang Terate, particularly in terms of VAT calculation, recording, and reporting for outsourcing labor supply services, as well as the company's compliance with prevailing tax regulations. This research employed a descriptive qualitative method. Data were collected through interviews, observation, and documentation involving relevant staff at the company. The results show that the company still faces difficulties in determining the tax base (Dasar Pengenaan Pajak) for management fees, as input values are sometimes not multiplied by the required 11/12 factor. In addition, disruptions in the Coretax system have affected tax invoice creation and the reporting of the VAT periodic return (SPT Masa PPN). Nevertheless, the company has made efforts to correct these issues by revising tax invoices and adjusting its tax administration procedures. The study concludes that the implementation of VAT accounting at PT Putra Gemilang Terate is not yet fully optimal and still requires improved regulatory understanding and further adaptation to the digital tax administration system.
Penerapan Teknologi Penabur Pupuk Padat Sederhana Berbahan Dasar Barang Bekas di Kampung Kalicaah, Desa Tanjung Jaya, Kecamatan Panimbang Ulfi Jefri; Muhammad Aldi Alfikhar; Muhamad Irfan; Nur Cholis Majid; Mohammad Rifki Riadi; Erwin Apdino Manullang
Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia Vol. 2 No. 3 (2025): Agustus : Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/manfaat.v2i3.446

Abstract

This community service program was implemented to address the needs of farmers in Kalicaah Village, Tanjung Jaya Village, Panimbang District, for an affordable, simple, and user-friendly fertilizing tool. Traditionally, the application of solid fertilizer has been done manually, which not only leads to inefficiency but also significantly increases the physical workload of farmers. To overcome this issue, the program team designed a solid fertilizer spreader using appropriate technology, constructed from recycled materials such as PVC pipes and used water gallons. This innovation was aimed at creating a sustainable, low-cost solution for the local agricultural community. The program’s implementation involved several key activities, including identifying the farmers' challenges, conducting assembly training sessions, demonstrating the tool’s use, and running direct field trials in local farms. The results showed that the use of the newly developed fertilizer spreader led to a 45% reduction in the time spent applying fertilizer, which directly contributed to more efficient farming practices. Additionally, there was a significant reduction in physical complaints, particularly lower back pain, which had been a common issue due to the manual labor involved in fertilizing. The tool proved to be easy to construct, requiring minimal technical knowledge, and the farmers were able to adopt the technology independently. The high rate of adoption among farmers further emphasizes the tool’s potential for widespread use. The success of this program also suggests that this simple, affordable technology could be replicated in other agricultural regions, benefiting more communities by improving work efficiency, reducing physical strain, and fostering a sustainable approach to farming practices.
Penyalahgunaan Media Sosial: Dampak Psikologis, Sosial, dan Upaya Pencegahan di Kalangan Remaja: Studi Literatur tentang Penggunaan Berlebihan dan Penyalahgunaan Platform Media Sosial Adelia Octa Ramadini; Riskawati Riskawati; Ulfi Jefri; Rayuni Adelia Vitri; Vivi Alfiah; Imam Jagat Ramadan
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 3 (2026): September : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v3i3.3561

Abstract

Social media has become an integral part of modern life, particularly for the younger generation. Beyond its benefits as a tool for communication, information sharing, and self-expression, social media also creates opportunities for misuse that negatively impact users' psychological, social, and moral well-being. This study aims to examine the various forms of social media misuse, the underlying causes, and the resulting impacts by reviewing relevant scholarly sources. The findings indicate that social media misuse manifests in forms such as addiction, the spread of hoaxes, cyberbullying, hate speech, and the exploitation of personal data. Contributing factors include a lack of digital literacy, insufficient parental supervision, and social pressure to remain constantly connected (fear of missing out). The consequences include mental health issues—such as anxiety and depression—reduced productivity, and the deterioration of real-world social relationships. Preventive measures require strengthening digital literacy, providing education on social media ethics, enforcing strict regulations, and fostering the active involvement of families and educational institutions. This study is intended to serve as a reference for formulating more comprehensive strategies to mitigate social media misuse.
Co-Authors Abdul Rohim Achmad Nasrudin Adelia Octa Ramadini Alfiana Pratiwi Alimatul Jannah Allfian Rahma Putra Amyati Amyati Amyati Anisa Al-Mas Arfian Suryasuciramdhan Ayu Navita Maulidya Beni Junedi Cecep Abdul Hakim Dian Dian Dias Suminta Suria Putra Erwin Apdino Manullang Fenti Febriyanti Fretty C Sitinjak Heni Wahyuni Ibrohim Ibrohim Imam Jagat Ramadan Imam Jagat Ramadha Imam Jagat Ramadhan Indah Indah Isnaini Jaka Wijaya Kusuma Lilis Istiqomah Lulu Nailufaroh Meiby Zulfikar Meilisa, Ranny Mohammad Rifki Riadi Muhamad Irfan Muhammad Aldi Alfikhar Nadya Mar’atul Rismayanti Ni'mah, Ratu Sifa Nur Cholis Majid Nurhasan Nugroho Putri Farah Putri Rachma Fithri Aulia Raden Irna Afriani Rayuni Adelia Vitri Rian Nur Wahid Rika Kartika Rina Agustina Riskawati Riskawati Rismala Dewi Rizky Maulana Efendi Saepudin Saepudin Selpi Anggreini Saputri Seri Rahmawati Shela Mitha Yani Putri Silvi Oktavyani Silvi Sri Mulyaningsih Sita Nurhasanah Siti Fatimah Siti Nurpusilah Sukrani Sukrani Teguh Setiawan Imam Santoso Umar Muhtar Viko Rahmatullah Vina Purwasih Vivi Alfiah Vivi Oktavia Yesinta Septia Ranti Yuliah Yuliah Zahratun Nisa Zahwa Zahira Nasuha