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All Journal Jambura Accounting Review Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Economic, Business, and Administration JEBA Jurnal Ilmu Manajemen dan Bisnis Journal of Hulonthalo Service Society The Es Accounting and Finance PIAF : Paser Institute Journal Of Accounting And Finance
William Indra S. Mooduto
Universitas Bina Mandiri Gorontalo
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PENINGKATAN KEMAMPUAN PENGAWAS KEUANGAN DI DESA MOODU KECAMATAN KOTA TIMUR Mooduto, William Indra S; Lestari, Adinda; Musa, Farlin
Journal of Hulonthalo Service Society (JHSS) Vol. 3 No. 1 (2024): Journal of Hulonthalo Service Society (JHSS)
Publisher : LPPM Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jhss.v3i1.2042

Abstract

Village financial management is an important aspect in village development. However, the lack of financial supervisor capacity is often an obstacle in achieving good governance. This community service activity aims to improve the capacity of financial supervisors in Moodu Village, East Kota District. The methods used include training, mentoring, and ability evaluation. The results show a significant increase in understanding and skills in village financial management. This activity is expected to be a model for other villages in improving financial accountability.
The Influence of Behavioral Biases on Individual Taxpayer Compliance Decisions in Indonesia Judijanto, Loso; Mooduto, William Indra S.; Ambarwati, Retnoning; Herlambang, Albert
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.667

Abstract

This study investigates the influence of behavioral bias and financial literacy on tax compliance decisions among individual taxpayers in Indonesia. Using a quantitative approach, data were collected from 250 respondents through a structured questionnaire using a Likert scale (1–5). The analysis was conducted using SPSS version 25, with validity, reliability, and classical assumption tests confirming the robustness of the data. Multiple linear regression analysis revealed that behavioral bias has a negative and significant effect on tax compliance, indicating that cognitive distortions—such as overconfidence, loss aversion, and mental accounting—reduce the likelihood of compliance. Conversely, financial literacy has a positive and significant influence, suggesting that financially literate individuals are more likely to understand tax obligations and comply voluntarily. The regression model explains 43.2% of the variance in tax compliance decisions. These findings underscore the importance of addressing psychological barriers and enhancing taxpayer education to improve voluntary compliance in Indonesia.
INTERNALISASI EKSTERNALITAS PAJAK KARBON : TINJAUAN LITERATUR SISTEMATIS Suryati, Tri Frida; S Mooduto, William Indra
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This systematic literature review examines the internalization of carbon tax externalities by referring to scientific articles, empirical studies, theoretical frameworks, and practical insights to find effective strategies for implementing carbon tax in Indonesia. Carbon tax has been proven to be an effective instrument in reducing carbon emissions in various countries, such as Sweden, British Columbia in Canada, and the European Union. Sweden, for example, has significantly reduced per capita CO2 emissions without hindering economic growth since implementing the carbon tax in 1991 with an initial rate of around $30 per ton of CO2. British Columbia has also recorded similar success with its revenue-neutral carbon tax introduced in 2008. Nonetheless, challenges in implementing carbon taxes remain, including carbon price fluctuations and political resistance, as seen in Australia. The Indonesian government enacted two regulations related to carbon tax in 2021: Presidential Regulation No. 98 of 2021 on the Implementation of Carbon Economic Value and Law No. 7 of 2021 on the Harmonization of Tax Regulations as part of efforts to mitigate climate change. This systematic literature review highlights the importance of effective policy design and proper implementation in internalizing carbon tax externalities in Indonesia, which is crucial for achieving climate change mitigation goals.
PEMBERDAYAAN UMKM “MOTIVASI DAN INOVASI DALAM STRATEGI PEMASARAN” Darman, Darman; Mooduto, William Indra S.; Rachma, Azis; Dunggio, Titin
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.34665

Abstract

Kegiatan pengabdian masyarakat ini dilakukan untuk memberdayakan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam konteks perekonomian lokal yang semakin berkembang. Di era digitalisasi yang pesat, UMKM menghadapi berbagai tantangan, termasuk kesulitan dalam bersaing dan memasarkan produk secara efektif. Selain itu, untuk membantu pelaku UMKM meningkatkan daya saing mereka di pasar yang semakin kompetitif dan dinamis. Metode yang digunakan dalam kegiatan ini meliputi pelatihan dan workshop yang fokus pada teknik pemasaran modern, pemanfaatan media sosial, serta manajemen bisnis yang efisien. Dalam program ini, peserta diberikan pengetahuan dan keterampilan praktis yang dapat langsung diterapkan dalam usaha mereka. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam pengetahuan dan motivasi pelaku UMKM. Sebanyak 85% peserta melaporkan peningkatan pemahaman tentang pemasaran digital. Selain itu, kegiatan ini berhasil membangun jaringan kolaboratif antar pelaku UMKM, mendorong mereka untuk saling mendukung dan berbagi pengalaman. Dengan demikian, diharapkan UMKM tidak hanya meningkatkan kinerja usaha mereka, tetapi juga memberikan kontribusi lebih besar terhadap perekonomian lokal dan nasional.
Co-Authors Abdul Wahab Podungge Ambarwati, Retnoning Anani, Siske Andi Kurniawaty Naue Danial Yunus Darman Darman Dunggio, Titin Herlambang, Albert Herlina Karim Ifta Mu’arif Daud Judijanto, Loso Kasim, Dita Aditiya Lestari, Adinda Muliyani Mahmud Musa, Farlin Rachma, Azis Rahna Juwita Hatta Era Sayi, Wilda Sitti Husna Djou Sri Yulianty Mozin Tahir, Andini Putri Tomy Gobel Tri Frida Suryati