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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Wahana Pendidikan Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Muria Jurnal Layanan Masyarakat Society: Jurnal Pengabdian Masyarakat Jurnal Manajemen Stratejik dan Simulasi Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital INCOME : Jurnal Akuntansi dan Keuangan Jipmas : Journal Inovasi Pengabdian Masyarakat
Citra Lutfia
Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Efektivitas Publisitas dalam Meningkatkan Jumlah Masyarakat Sadar Pajak Citra Lutfia; Gita Arasy Harwida; Mohamad Djasuli
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 10, No 2: Oktober 2017
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.561 KB) | DOI: 10.21107/pamator.v10i2.4142

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa pengaruh audience coverage (khalayak yang dicapai), audience response (tanggapan khalayak), communication impact (hasil komunikasi), dan process of influence (proses pengaruh) terhadap peningkatan jumlah masyarakat sadar pajak. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner. Adapun respondennya adalah wajib pajak orang pribadi di KPP Pratama Bangkalan yang berjumlah 100 orang, teknik pengambilan sampel accidental sampling. Analisis statistik yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa faktor yang telah terbukti berpengaruh secara signifikan terhadap masyarakat sadar pajak adalah audience response (tanggapan khalayak) dan process of influence (proses pengaruh), sedangkan faktor audience coverage (khalayak yang dicapai) dan communication impact (hasil komunikasi) tidak terbukti berpengaruh secara signifikan terhadap masyarakat sadar pajak di KPP Pratama Bangkalan
Green Tourism Concept on Mangrove Ecotourism in Lembung Village, Galis District, Pamekasan Regency Nur Amalia; Darul Islam; Citra Lutfia
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 6 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku2157

Abstract

This research analyzes the implementation strategy of green tourism used to promote mangrove tourism in Lembung Village, Galis District, Pamekasan Regency. The implementation of these strategies is expected to reduce environmental damage and increase personal, organizational and regional income. The research objectives are to analyze the condition of mangrove ecotourism, analyze the application of green tourism strategies and the economic and social impacts of the application of green tourism in Lembung Village, Galis District, Pamekasan Regency. The research method uses a qualitative approach with data collection methods, namely interviews, questionnaires and observations. The results of this study will describe the research objectives and strategies for implementing green tourism on mangrove ecotourism in Lembung Village, Galis District, Pamekasan Regency. Keywords: green etourism, Mangrove, Ecotourism and strategy
Dampak Pengumuman COVID-19 terhadap IHSG, Harga Saham, Abnormal Return dan Trading Volume Activity di Sektor Transportasi (Analisis Peristiwa di BEI 2019-2020) Grenda Evi Kartikasari; Anita Carolina; Citra Lutfia
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 4 No 2 (2023): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.4.2.82-95.2023

Abstract

In order to determine how the COVID-19 announcement affected the Indonesian Stock Exchange (BEI), this study examined IHSG, stock prices, abnormal returns as well as trading volume activity in the transportation industry from 2019 to 2020. Eighteen transportation companies were chosen for analysis over a 12-month period, centered around the event date of March 2, 2020, using purposive selection. The results demonstrate significant differences in IHSG and stock prices, but there are no significant distinctions in abnormal returns or trading volume activity prior and after the COVID-19 notificationt. This study contributes important new information about the complex ways that the pandemic has affected financial markets, particularly in the transportation sector.
Model Pemasaran Biogas Dalam Tabung Berbasis Modal Sosial Pada Kelompok Masyarakat Guna Meningkatkan PADes Djasuli, Mohammad; Lutfia, Citra; Harwida, Gita Arasy; Niswah, Nurin
Society : Jurnal Pengabdian Masyarakat Vol 3, No 2 (2024): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v3i2.395

Abstract

In order to increase the Village's Original Income (PADes), this study proposes to create a model of biogas commercialization in tubes based on social capital in environmental organizations. The marketing of biogas products is based on the principles of social capital, which combines aspects of sustainability, efficiency, and community empowerment. This study assessed the efficiency of the social capital-based biogas marketing model in increasing the income and welfare of community groups through surveys, interviews, and data analysis. To support the growth of biogas at the village level, local governments, non-profit groups, and industry players are requested to use the findings of this study as a guide in making more effective marketing policies and tactics. Thus, the implementation of these strategies is expected to positively contribute to economic and environmental empowerment at the village level while increasing Village Original Revenue as a step towards sustainable development.
Lapor SPT Melalui E-Filing Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di Lingkungan Perguruan Tinggi Chamalinda, Khy'sh Nusri Leapatra; Kusufi, Muhammad Syam; Faisol, Imam Agus; Hakim, Tito IM Rahman; Gitayuda, M. Boy Singgih; Lutfia, Citra; Rohma, Frida Fanani; Zulfatillah, Auliya; Listiana, Yufita
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): Maret 2024 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v4i2.541

Abstract

Kegiatan pengabdian ini dilaksanakan atas kerjasama antara Tax Center Fakultas Ekonomi dan Bisnis (FEB) Universitas Trunojoyo Madura bersama KPP Pratama Bangkalan serta Relawan Pajak 2024. Tujuan kegiatan adalah memberikan pendampingan pelaporan SPT Tahunan melalui e-filing kepada Wajib Pajak agar dapat memenuhi kewajiban perpajakannya dengan baik. Jumlah Wajib Pajak yang memanfaatkan kegiatan ini merupakan Dosen di lingkungan Fakultas Hukum dan Fakultas Pertanian Universitas Trunojoyo Madura sebanyak 40 orang. Wajib pajak tersebut telah melaksanakan kewajiban perpajakannya dengan melaporkan SPT Tahunan melalui e-filing secara tepat waktu, yakni sebelum 31 Maret.Tidak hanya pelaporan SPT, kegiatan ini juga sebagai bentuk dukungan kepada pemerintah dalam hal pemadanan NIK-NPWP. Kendala yang umumnya dihadapi Wajib Pajak adalah kurang mehamami penggunaan e-filing. Alasan pentingnya pendampingan ialah untuk memudahkan Wajib Pajak melaporkan SPT Tahunan melalui e-filing. Wajib pajak merasa terbantu dan puas dengan hadirnya kegiatan pendampingan SPT Tahunan ini, beberapa kendala yang dihadapi saat pendampingan dapat teratasi dengan baik. Wajib Pajak juga memberikan berharap pendampingan SPT Tahunan ini dapat dilaksanakan secara berkelanjutan.
PERAN PENTING KONSULTAN PAJAK DALAM MENANGANI SP2DK (SELISIH NILAI PEREDARAN USAHA PADA SPT) Fitriana, Fitriana; Lutfia, Citra
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.715

Abstract

 ABSTRAKSystem Self Assesment yang diterapkan di Indonesia menimbulkan potensi kesalahan pada pelaporan SPT PPh Tahunan  maupun SPT Masa PPN yang dilakukan oleh wajib pajak. Apabila terjadi kesalahan, wajib pajak akan menerima Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK). Responden dalam riset ini adalah 2 orang yang berkerja di kantor konsultan pajak sebagai supervisor dan staf pajak konsultan pajak. Tujuan dari riset ini adalah untuk mengetahui seberapa penting peran konsultan pajak dalam menanggapi SP2DK. Metode yang digunakan bersifat kualitatif dengan teknik wawancara dan pendekatan melalui tinjauan literatur. Riset ini mengungkapkan bahwa konsultan pajak memiliki peran krusial dalam membantu wajib pajak untuk menanggapi SP2DK dan memberikan strategi serta rekomendasi untuk mengantisipasi risiko proses penanganan SP2DK di masa depan.Kata Kunci : Wajib Pajak Badan, SPT Tahunan , SPT Masa, SP2DK, Konsultan Pajak.
Analysis of Accounting Understanding and Tax Awareness in Madura Coastal Tourism MSME Actors Lutfia, Citra; Zakiyah RF, Rahayu Dewi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18595

Abstract

This study seeks to reveal the accounting understanding and tax awareness of MSME actors in the north coast of Sampang Regency. The method used is mixed method. The population in this study were MSME actors in the north coastal area of Sampang Regency, the sampling technique used the census method with 49 respondents. Data collection was carried out by distributing questionnaires at the location. The data were analyzed using descriptive statistics. Furthermore, interviews were conducted with MSME actors in the north area of Sampang Regency. The results showed that the accounting understanding and tax awareness of MSME actors in the north coastal area of Sampang Regency were in the high category, but these results contradicted the results of interviews conducted as a form of confirmation. The results of interviews related to understanding accounting of MSME actors still cannot understand the concepts of accounting and tax awareness.
Perkembangan Penelitian Wajib Pajak dengan Omset Tertentu : A Systematic Literature Review Lutfia, Citra; Rahayu Dewi Zakiyah RF; Puspita Sari, Rika; Alafi Hidayatin, Dina; Faisol, Faisol
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1343

Abstract

This research is motivated by the imbalance between the important role of MSMEs in making a large contribution to state revenue, or Gross Domestic Product (GDP) with the imbalance of state revenue from the tax sector sourced from MSMEs. MSMEs that are able to contribute 61% of GDP are unable to increase the amount of state revenue in the tax sector. Through this research, it is expected to find results about the current state and trends of research related to taxpayers with a certain turnover or often referred to as MSME Taxpayers, with a time span from 2014 to 2024. The method used in this study is Symantic Literature Review, using secondary data in the form of 20 articles. The results found that in the period 2014-2024, the variable of taxpayer compliance is a variable that is often raised in research, followed by the object of Small Business Taxation. Of the 20 articles used as research data, most used the survey method. In addition, the results found that the topic of tax compliance in MSMEs is worthy of further study because it is still very relevant to future conditions.
Dampak Pengumuman COVID-19 terhadap IHSG, Harga Saham, Abnormal Return dan Trading Volume Activity di Sektor Transportasi (Analisis Peristiwa di BEI 2019-2020) Kartikasari, Grenda Evi; Carolina, Anita; Lutfia, Citra
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 4 No. 2 (2023): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.4.2.82-95.2023

Abstract

In order to determine how the COVID-19 announcement affected the Indonesian Stock Exchange (BEI), this study examined IHSG, stock prices, abnormal returns as well as trading volume activity in the transportation industry from 2019 to 2020. Eighteen transportation companies were chosen for analysis over a 12-month period, centered around the event date of March 2, 2020, using purposive selection. The results demonstrate significant differences in IHSG and stock prices, but there are no significant distinctions in abnormal returns or trading volume activity prior and after the COVID-19 notificationt. This study contributes important new information about the complex ways that the pandemic has affected financial markets, particularly in the transportation sector.
Strategies for sustainable mangrove ecotourism development in Lembung, Pamekasan islam, Darul; Lutfia, Citra; Wijayani, Qoni’ah Nur
Jurnal Ilmu Manajemen Vol. 13 No. 3 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v13n3.p670-679

Abstract

Tourism is a key sector that contributes significantly to regional economic growth and national development, particularly as a source of foreign exchange. This sector generates income by utilising the beauty of nature and cultural diversity without directly exploiting natural resources. However, the rapid growth of tourism often leads to challenges such as environmental degradation, ecosystem disruption, and unsustainable tourist behaviour. Ecotourism has emerged as an alternative model for sustainable tourism development, emphasising environmental conservation, local community empowerment, and the preservation of socio-cultural values. Mangrove forests hold great potential for Ecotourism due to their critical ecological functions and economic value if managed wisely. Sustainable tourism is essential for mangrove ecotourism development, focusing on maximising positive impacts while minimising negative ones on the environment, culture, and local communities. This study aims to identify ecotourism practices in the mangrove area of Lembung Village, Pamekasan, and formulate strategic concepts for sustainable ecotourism management based on the local economy. A qualitative descriptive approach was employed, involving stakeholders such as ecotourism managers, village officials, local entrepreneurs, community members, and tourists. The results of this study are expected to serve as a reference for developing integrated mangrove ecotourism that balances environmental conservation, community empowerment, and the preservation of local cultural heritage in a sustainable manner. These insights contribute to the literature on community-based Ecotourism and offer practical guidance for sustainable mangrove tourism management. The results of the SWOT analysis indicate an aggressive strategy that focuses on utilising internal strengths and external opportunities, including the establishment of BUMDes and cooperatives as the management institutional framework
Co-Authors Ahmad Wahyudin Alafi Hidayatin, Dina Anita Carolina Auliya Zulfatillah Carolina, Anita Darul Islam Darul Islam, Darul Dharma Kesuma, Dharma Djasuli, Mohammad Faisol Faisol Fitriana Fitriana Frida Fanani Rohma Gita Arasy Harwida Grenda Evi Kartikasari Hakim, Tito IM. Rahman Imam Agus Faisol Kartikasari, Grenda Evi Khy’sh Nusri Leapatra Chamalinda Listiana, Yufita M. Boy Singgih Gitayuda Mohamad Djasuli Mohamad Djasuli, Mohamad Muhammad Syam Kusufi Niswah, Nurin Nur Amalia PUSPITA SARI, RIKA Rahayu Dewi Zakiyah RF Ready Kurniawan, Rahmad Wijayani, Qoni’ah Nur Zakiyah RF, Rahayu Dewi Zella Livio Laylatul Fitria