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All Journal Jurnal Pengabdian Masyarakat Asia Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis El-Mujtama: Jurnal Pengabdian Masyarakat
Ni Luh Gde Ana Pertiwi
Universitas Mercu Buana Yogyakarta
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Tax Training for Members of Hisfarma Special Region of Yogyakarta Utomo, Rochmad Bayu; Nugraeni; Pertiwi, Ni Luh Gde Ana; Karista, Dina; Dini Hari, Ilham Galih
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2305

Abstract

Purpose: The rapid growth of pharmacies has made them a key focus for government taxation. However, many pharmacy entrepreneurs struggle with tax compliance due to a lack of knowledge. This study aims to address this issue through taxation training to enhance their understanding and adherence to tax regulations. Method: The study involved 35 HISFARMA pharmacy entrepreneurs in Yogyakarta, using observation, training, and mentoring to improve tax knowledge and compliance. Practical Application: The training provided entrepreneurs with essential taxation knowledge, enabling better compliance and reducing business risks related to tax obligations. Conclusion: The training significantly improved participants' understanding of pharmacy taxation, fostering better compliance and supporting a more structured business environment.
Excel-Based Financial Report Preparation Training for Pharmacy Entrepreneurs Who Are Members of HISFARMA in the Special Region of Yogyakarta Nugraeni; Utomo, Rochmad Bayu; Pertiwi, Ni Luh Gde Ana
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2488

Abstract

Purpose: This activity aimed to assist pharmacy owners, members of HISFARMA in Yogyakarta, who struggled with manual financial reporting. The goal was to improve their skills in preparing financial reports using Excel. Method: A training program was conducted involving 30 HISFARMA member pharmacies. Participants were taught to prepare financial reports using Excel through practical exercises and direct mentoring. Practical Application: The training provided pharmacy owners with practical skills to organize financial data efficiently, streamline reporting processes, and enhance cost classification, leading to better financial management. Conclusion: After the training, participants showed significant improvement, particularly in the classification of the expenses. Using Excel contributed to more accurate and professional financial reporting among HISFARMA pharmacy owners.
Pendampingan Bisnis dengan Konsep Kewirausahaan Sosial pada Perajin Kain Cepuk di Desa Tanglad Nusa Penida Pertiwi, Ni Luh Gde Ana
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 1 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i1.6822

Abstract

Woven fabric is a cultural heritage that has existed for hundreds of years and continues to develop to this day, becoming a symbol of pride and regional identity. Cepuk fabric craftsmen in Tanglad Village are part of a community that produces traditional fabrics with skills that have existed for a long time. The existence of cepuk fabric craftsmen in Tanglad Village not only reflects the preservation of local culture, but is also the main source of livelihood for many families in the village. Cepuk fabric craftsmen in Tanglad Village, Nusa Penida, have great potential to develop and provide a positive impact on the local community. However, they often face various challenges, such as limitations in financial management, marketing, and development of production capacity. So it takes an understanding and awareness of the importance of doing business planning and bookkeeping. The methods used are observation methods, presentations with powerpoint and training with books and Google Drive face-to-face or offline. This community service activity is carried out with a door-to-door system, aiming that the material is delivered according to the desired target. The results obtained from this community service activity are to make Cepuk Weaving craftsmen increasingly aware of the importance of bookkeeping for their business, and to be able to increase the desire to learn simple bookkeeping so that their business finances can be better controlled. Overall, social entrepreneurship-based business assistance provides double benefits, namely improving the economic welfare of Cepuk weaving craftsmen while supporting the preservation of culture and the environment.
DETERMINANTS OF TAX COMPLIANCE IN TRADITIONAL TEXTILE ENTERPRISES Utomo, Rochmad Bayu; Karista, Dina; Pratiwi, I Gusti Ayu Made Agung Mas Andiani; Pertiwi, Ni Luh Gde Ana
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2796

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is crucial to strengthening national fiscal capacity and supporting creative economies rooted in cultural heritage. Despite their significant economic contributions, traditional textile artisans in tourism-based villages often fall short in meeting tax obligations. This study explores how taxpayer awareness, knowledge, digital financial tools, and the quality of tax administration influence compliance behavior, with tax payment motivation examined as a mediating variable among MSMEs in Java and Bali. Utilizing a quantitative approach, data were collected via Likert-scale surveys and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that taxpayer knowledge, awareness, digital banking access, and service quality positively impact tax payment motivation. These factors, along with motivation, also contribute significantly to improved compliance. Tax payment motivation bridges internal and external drivers, reinforcing compliant behavior. The findings highlight the importance of implementing targeted tax education, enhancing service delivery, and expanding digital banking infrastructure to promote tax compliance and support the growth of culturally driven MSMEs.
Co-Authors Dini Hari, Ilham Galih Ida Ayu Nyoman Saskara Karista, Dina Made Kembar Sri Budhi Nugraeni Pratiwi, I Gusti Ayu Made Agung Mas Andiani Rochmad Bayu Utomo