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All Journal JPM17: Jurnal Pengabdian Masyarakat Referensi : Jurnal Ilmu Manajemen dan Akuntansi Reformasi : Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik Jurnal Ekonomi Bisnis dan Akuntansi JAPI: Jurnal Akses Pengabdian Indonesia Community: Jurnal Pengabdian Pada Masyarakat Journal of Management and Social Sciences JAMAS: Jurnal Abdi Masyarakat Jurnal Akademik Pengabdian Masyarakat Teumulong: Journal of Community Service JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Nusa Akuntansi JADMENT: Journal of Administration and Development
Yeni Tata Rini
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Perpajakan Atas Ekonomi GIG dan Influencer Yeni Tata Rini
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1080

Abstract

Abstrak. Penelitian ini menemukan bahwa ekonomi GIG dan freelancer di Indonesia telah berkembang pesat, namun perpajakan atas sektor ini masih menjadi tantangan besar bagi pemerintah. Banyak freelancer dan pekerja GIG tidak melaporkan pendapatan mereka secara penuh atau sama sekali, yang mengakibatkan kehilangan pendapatan pajak yang signifikan bagi pemerintah. Ekonomi GIG di Indonesia menawarkan fleksibilitas dan kebebasan bagi pekerja, namun juga menimbulkan tantangan terkait regulasi, perpajakan, dan perlindungan pekerja. Pekerja GIG memiliki kebebasan untuk memilih proyek atau tugas yang mereka kerjakan dan memiliki fleksibilitas dalam hal jam kerja dan lokasi kerja. Penelitian ini menemukan bahwa metode kualitatif sangat penting untuk memahami isu-isu pajak dalam ekonomi GIG, karena keterbatasan data kuantitatif.
DAMPAK KEMAMPUAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KEUANGAN BUM DESA (The Impact Of Financial Reporting Capability On Financial Accountability Of Village-Owned Enterprises) Tata Rini, Yeni; Cicik Wijayanti, Tri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.6996

Abstract

This research is motivated by the phenomenon of low financial reporting capability in Village-Owned Enterprises (BUM Desa) which has implications for their financial accountability, especially after the issuance of the Minister of Village Decree Number 136 of 2022 concerning Guidelines for Preparing BUM Desa Financial Reports which requires stricter accounting standards. This study aims to analyze the impact of financial reporting capability on BUM Desa's financial accountability and identify factors influencing it. The research method used a qualitative approach with data collection techniques through interviews, observations, documentation, and focus group discussions at BUM Desa Sekar Makmur, Sekarpuro Village, Pakis District, Malang Regency. The results show that the majority of BUM Desa management faces substantial challenges in preparing financial reports according to applicable accounting standards due to limited knowledge and skills in accounting. BUM Desa financial accountability cannot be optimally realized due to the inability to prepare systematic and transparent financial reports, thus hampering the supervisory function of the Badan Permusyawaratan Desa (BPD) and community participation in evaluating BUM Desa performance. This research concludes that financial reporting capability significantly impacts BUM Desa's financial accountability, necessitating human resource capacity enhancement, implementation of integrated accounting information systems, and strengthening of monitoring mechanisms to realize accountable and transparent BUM Desa financial management.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA: ANALISA TREN PENGELOLAAN DANA DESA 2016-2024: Transparency and Accountability in Village Fund Management: An Analysis of Trends in Village Fund Management 2016-2024 Ra’is, Dekki Umamur; Rini*, Yeni Tata
JADMENT: Journal of Administration and Development Vol. 1 No. 2 (2024)
Publisher : Penerbit Forind bekerja sama dengan FISIP Unitri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jadment.v1i2.13

Abstract

Implementasi pengelolaan dana desa di Indonesia telah mengalami perubahan yang signifikan selama satu dekade terakhir, dengan peningkatan alokasi yang signifikan dan mekanisme tata kelola yang terus berkembang. Dari alokasi awal sebesar Rp20,8 triliun pada tahun 2015, komitmen pemerintah telah berkembang secara signifikan, mencapai sekitar Rp70 triliun pada tahun 2019 dan meningkat lebih lanjut menjadi Rp72 triliun pada tahun 2024. Penelitian ini berfokus pada analisis tren transparansi dan akuntabilitas pengelolaan Dana Desa selama periode 2016-2024. Penelitian ini bertujuan untuk menganalisis perkembangan implementasi prinsip transparansi dan akuntabilitas dalam pengelolaan Dana Desa, mengidentifikasi faktor-faktor yang mempengaruhi efektivitas penerapan prinsip tersebut, dan merumuskan rekomendasi kebijakan untuk optimalisasi pengelolaan Dana Desa. Penelitian ini mengadopsi pendekatan kualitatif dengan jenis penelitian deskriptif-analitis. Untuk meningkatkan validitas dan reliabilitas temuan, penelitian ini menggunakan triangulasi data. Kerangka analisis penelitian ini mencakup dua dimensi utama, yaitu transparansi dan akuntabilitas. Hasil kajian mengungkapkan adanya kemajuan yang signifikan dan tantangan yang masih ada dalam pengelolaan Dana Desa. Meskipun program ini telah mencapai pembangunan infrastruktur dan transformasi digital yang substansial, masalah transparansi, akuntabilitas, dan korupsi masih menjadi perhatian utama. Keberhasilan program ini sangat bervariasi di berbagai daerah, dipengaruhi oleh berbagai faktor seperti literasi digital, ketersediaan infrastruktur, dan kapasitas tata kelola pemerintahan daerah. Adapun Tantangan utama meliputi Korupsi dan salah urus, Literasi digital yang terbatas, Kendala infrastruktur, dan Kualitas implementasi yang bervariasi. Maka kedepan diperlukan upaya untuk memperkuat infrastruktur digital dan program literasi, Meningkatkan mekanisme transparansi, Menstandarisasi sistem pelaporan, Meningkatkan partisipasi masyarakat dalam pengawasan, dan mengembangkan program pengembangan kapasitas yang tepat sasaran.
PENINGKATAN LITERASI CORE TAX UNTUK PENGELOLA BUMDES: STRATEGI MENUJU TATA KELOLA YANG TAAT PAJAK DAN AKUNTABEL Ahmad Dahlan; Tri Cicik Wijayanti; Sri Hastuti; Yosar Haritsar; Dadieng Kurniawan; Yeni Tata Rini; Dekki Umamur Ra’is
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.8696

Abstract

Permasalahan utama yang dihadapi Badan Usaha Milik Desa (BUMDes) di Kecamatan Wagir, Kabupaten Malang, adalah rendahnya literasi perpajakan (core tax) di kalangan pengurus, yang berpotensi menimbulkan pelanggaran hukum dan menghambat tata kelola keuangan yang transparan serta akuntabel. Tujuan pengabdian ini adalah meningkatkan pengetahuan dan keterampilan pengurus BUMDes dalam memahami serta mengimplementasikan kewajiban perpajakan melalui pelatihan berbasis simulasi teknologi Core Tax System. Metode yang digunakan adalah pelatihan partisipatif dengan simulasi langsung, melibatkan seluruh pengurus BUMDes sebagai populasi dan peserta aktif dalam workshop, didahului asesmen kebutuhan, penyusunan modul, serta evaluasi pre-test dan post-test. Hasil pengabdian menunjukkan peningkatan signifikan dalam skor literasi pajak dan kemampuan praktis peserta, dengan tingkat kepatuhan pelaporan pajak naik dari 38% menjadi 92% dalam tiga bulan pasca pelatihan. Program ini juga mendorong pembentukan tim pajak internal dan menurunkan kasus pelaporan pajak yang keliru atau terlambat. Rekomendasi utama adalah replikasi model pelatihan ini di wilayah lain dan penguatan pendampingan digital untuk mendukung good governance pada BUMDes di era digital. Kegiatan ini terbukti efektif dalam memperkuat tata kelola keuangan desa yang taat pajak dan berkelanjutan.
INVESTIGASI EMPIRIS DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI: TINJAUAN KOMPREHENSIF PADA ASPEK KESADARAN, EFEKTIVITAS SANKSI, DAN KUALITAS PELAYANAN FISKUS Yeni Tata Rini; Rizal Martandi Lubis; Rony Hendra Hertanto
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.365

Abstract

This study aims to elucidate the determinants of Individual Taxpayer (WPOP) compliance, specifically targeting the freelance professional segment within the jurisdiction of KPP Pratama Malang Utara. It addresses inconsistencies in prior empirical findings (research gap) by re-examining the influence of taxpayer awareness, tax sanctions, and fiscal service quality on compliance levels. Adopting a quantitative design with an associative approach, this research utilized a proportional random sampling technique to obtain a representative respondent pool. Hypothesis testing was conducted via multiple linear regression analysis using statistical software to validate causal relationships between variables, both partially and simultaneously. Empirical investigations confirm that taxpayer awareness, tax sanctions, and fiscal service quality simultaneously and partially contribute significantly and positively to taxpayer compliance. The regression model explains 66.6% of the compliance variability, indicating that the combination of cognitive understanding (internal factors) with regulatory instruments and service quality (external factors) serves as a robust predictor for driving fiscal discipline. This study enriches taxation literature by validating compliance theories that integrate psychological aspects with the deterrence effect. The findings bridge previous academic debates by demonstrating that, within a high-density economic demographic, sanctions and service quality remain highly relevant determinants. The study is limited to three independent variables, leaving 33.4% of the variability unexplained, and is bound by a specific geographical focus. This opens avenues for future research to explore other moderating variables or expand the regional scope. The findings suggest that tax authorities should not rely solely on rigid law enforcement but must also intensify persuasive strategies through partnerships with the business sector and the enhancement of integrated, data-driven service quality. The study's originality lies in its specific focus on the "freelance professional" segment in a high-economic-density area, offering a strategic perspective on mitigating the tax gap through a hybrid approach (education, sanctions, and service) that is statistically proven to be effective.
Determinasi Faktor Psikologis dan Perilaku dalam Penggunaan ATM untuk Transaksi Pembayaran di Indonesia Nindia Nur Arifiana Putri; Yeni Tata Rini
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.943

Abstract

Abstract. This study aims to analyze the psychological and behavioral factors that influence ATM usage for payment transactions in Indonesia. This study used a quantitative approach with an explanatory design, involving customer respondents aged 18 years and over who had experience using ATMs. Data were collected via questionnaire and analyzed using statistical tests including normality, correlation, and paired sample tests. The variables studied included perceived usefulness, perceived ease of use, attitude, subjective norm, perceived behavioral control, perceived risk, intention usage, and behavior usage. The results showed that all psychological variables significantly influenced intention usage, which in turn significantly influenced ATM usage behavior. Furthermore, perceived risk was found to be an important factor that can hinder the realization of intention into actual behavior. This study also indicated the existence of an intention-behavior gap, where not all intentions to use ATMs are realized into actions. The conclusion of this study confirms that the integration of the TAM, TPB, and perceived risk models provides a more comprehensive understanding of ATM usage behavior. This study contributes theoretically to the development of technology behavior models and practically to the banking industry in designing strategies to increase ATM usage. Keywords: Perceived Usefulness; Perceived Ease of Use; Theory of Planned Behavior; Perceived Risk; Intention Usage; Behavior Usage; ATM; Banking Consumer Behavior
Co-Authors A. Maya Rupa Anjeli Abd. Rohman Achmad Dahlan Aini, Azhari Bin Abdul Satar, Abdul Hadi Dadieng Kurniawan Dekki Umamur Rais Dekki Umamur Ra’is Dekki Umamur Ra’is Dyah Sawitri Kurniaty, Kurniaty Mitha Endah Aprilia Nindia Nur Arifiana Putri Ra’is, Dekki Umamur Rizal Martandi Lubis Rony Hendra Hertanto Sri Hastuti Tri Cicik Wijayanti Yosar Haritsar