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MENINGKATKAN LITERASI PAJAK UMKM DI KAMPUNG TUA TELUK MATA IKAN, NONGSA - BATAM Nona Jane Onoyi; Ely Kurniawati; Diana Titik Windayati
Jurnal Pengabdian Ibnu Sina Vol. 5 No. 1 (2026): Jurnal Pengabdian Ibnu Sina
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Ibnu Sina

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran vital dalam perekonomian nasional, namuntingkat literasi pajak di kalangan pelaku UMKM masih tergolong rendah. Kegiatan pengabdian masyarakat inibertujuan untuk meningkatkan pemahaman perpajakan UMKM melalui edukasi komunikatif dan berbasis praktiklangsung di Kampung Tua Teluk Mata Ikan, Batam. Metode pelaksanaan meliputi observasi, penyusunan materiberbasis regulasi terkini (PP 55/2022 dan PMK 164/2023), sosialisasi interaktif, simulasi pelaporan pajak, sertaevaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahamanpeserta terhadap kewajiban perpajakan. Pendekatan yang membumi dan tidak mengintimidasi terbukti efektifmenciptakan suasana belajar yang nyaman. Keterlibatan dosen dan mahasiswa sebagai fasilitator turutmemperkuat kedekatan emosional dengan peserta. Tantangan seperti minimnya pencatatan omzet diatasi denganpemberian alat bantu sederhana. Program ini tidak hanya berdampak pada peningkatan literasi pajak, tetapi jugamendorong perubahan sikap terhadap kepatuhan pajak secara sukarela. Temuan ini menegaskan pentingnyasinergi antara perguruan tinggi dan masyarakat dalam membangun budaya pajak yang inklusif dan berkelanjutan.
Pengaruh Konservatisme Akuntansi, Pertumbuhan Perusahaan dan Risiko Bisnis terhadap Income Smoothing Nona Jane Onoyi; Ely Kurniawati; One Yantri; Diana Titik Windayati
Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 1 (2023): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i1.2222

Abstract

Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.
Co-Authors -, Rika Regita Cahyani Adhiyasa, Rendy Dwi AHMAD FUAD Ananda, Defi Anggra Priyansah Antartika, Abrianty Arif Rahman Hakim Arif Rahman Hakim Arum Dwi Anjani Asnira Asnira Astarizal, Astarizal Atik, Atik Aulia, Devy Lestari Nurul Auzar, Silvia Bagus Prasetya Faozanzen Bambang Satriawan Benni Sumarman Casandra Casandra Catra Y, Wayan Cevy Amelia Cevy Amelia Chablullah Wibisono Dahlan Gunawan Daniel Happy Putra Dewi Agustina Ely Kurniawati Etty Sri Wahyuni Fakho, Teti Darmawati Fatahurrazak Ferdila, Ferdila Fien Zulfikarijah Fitri Sukmawati Franlis Wong Friadi, John Gandhi Sutjahjo Grace Tama Rosalinda Gusman, Taufik Hedjri Samuel Putra Lubis Helena Rouhillahi Hendra Marta Hendrik Caros Nugraha Hidayat Hidayati Eka Putri, Fanny Indrawan, M.Gita Indrayani INDRAYANI INDRAYANI Ivan, Julyan Nur John Friadi John Friadi Kartika Kirana Sumirang Kristenanda Br Depari Kusminin Linayati Lestari, Linayati Luthfi, Andi Mulyadi M. Sigid Safarudin Made, Abdul Malik Maizar Manurung, Kristie Sugama Maulana, Ervindo Mega Kurnia Mega Kurnia Meri Azmi Mohamad Aras Muammar Khaddafi Mudinillah, Adam Muhammad Arief El Habibie Muhammad Fikry Ananda Syaheza Muhammad Ridho Muhammad Saidy Mulyadi Dwi Haryanto Mursal Mursal Mursal Mursal Mustika, Ita Nazaruddin Malik Ngaliman, Ngaliman Nona Jane Onoyi Nur Andini Rianti Nurhatisyah Nurhatisyah One Yantri One Yantri One Yantri Pamor Gunoto R.A. Widyanti Diah Lestari Raymond Raymond Ronal Hadi Roni Putra Rudhy Dwi Chrysnaputra Sarmini Sarmini Sarmini Sarmini Sarmini Sarmini Sheptya Y.Putri Silalahi, Ratna Dewi Silvia Auzar Sinta, Dwi Siregar, Anugrah Aditeo Alexsander Sri Yanti Sri Yanti Suhardis, Adnan Suherti, Suherti Suyanto Taufik Wayan Catra Y Widyanti Diah Lestari Yantri, One Yendri, Yendri Yuniar, Indhiawan zahri, Nadila jannatul