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All Journal Jurnal Sinar Manajemen Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Bisnis dan Manajemen Mizania : Jurnal Ekonomi dan Akuntansi Eastasouth Journal of Effective Community Services Jurnal Pendidikan West Science Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Akuntansi dan Keuangan West Science Jurnal Terobosan Peduli Masyarakat (TIRAKAT) Oikonomia : Journal of Management Economics and Accounting
Fitriani
Universitas Muhammadiyah Luwuk
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MSME Actors' perception on the implementation of digital tax in Indonesia Loso judijanto; Nurul Hidayati Indra Ningsih; Rosma Ndiak; Fitriani Fitriani
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.277

Abstract

Digital tax has become an important issue in the era of technology-based economy, implemented in response to the increasing digital business activities, especially MSMEs. Although it aims to create a fair taxation system and increase state revenue, its implementation faces various challenges, especially related to business readiness and understanding. Many MSMEs still operate informally or semi-formally, so their understanding of digital tax is often limited. This phenomenon creates a significant information gap, especially in rural areas or for those who have just started digitalization. In addition, the diversity of perceptions towards this regulation affects the level of compliance, where some MSMEs find the policy burdensome, while others see it as a form of fairness and business professionalism. This study uses a descriptive qualitative approach to explore MSME players' perceptions of digital tax, with in-depth interviews and data analysis to understand the challenges and strategies adopted in dealing with the policy. The results are expected to provide strategic recommendations to improve the inclusiveness and effectiveness of digital tax implementation for MSMEs
The Role of Financial Literacy and Household Economic Resilience in Community Service Programs in the Era of Global Uncertainty Irwan Moridu; Adrian Polim; Nurcahya Hartaty Posumah; Debiyanti Kune; Fitriani
Tirakat: Jurnal Terobosan Peduli Masyarakat Vol 2 No 4 (2025): December 2025
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/j.tirakat.v2i4.339

Abstract

Global uncertainty characterized by economic fluctuations, inflation, and technological disruptions has encouraged households to develop adaptive capabilities in managing their finances. This study aims to analyze the role of financial literacy in strengthening household economic resilience through community service programs while explicitly enriching references related to community engagement within this context. The method employed is a literature review using a qualitative approach and descriptive analysis. Data were collected from Google Scholar and various credible websites covering the period from 1977 to 2026. The initial collection process yielded 50 articles, which were then rigorously screened based on relevance, quality, and contribution, resulting in 28 articles selected for further analysis. The findings indicate that financial literacy plays a significant role in shaping more structured financial behavior, improving risk management capabilities, and strengthening household economic stability. Community service programs have proven effective in transferring practical financial knowledge and skills, leading to improved saving habits, expenditure control, and utilization of formal financial services. Case studies demonstrate increases in financial literacy, financial inclusion, and changes in community economic behavior after participation in educational programs.
The Role of Digital Payment in Promoting MSME Financial Inclusion: Implications for Innovation-Based Community Service Activities Irwan Moridu; Adrian Polim; Nurcahya Hartaty Posumah; Debiyanti Kune; Fitriani
Tirakat: Jurnal Terobosan Peduli Masyarakat Vol 3 No 1 (2026): January 2026
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/j.tirakat.v3i1.340

Abstract

The transformation of digital technology has driven significant changes in payment systems, contributing to the expansion of financial inclusion, particularly for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the role of digital payment in promoting MSME financial inclusion and its implications for innovation-based community service activities, while also enriching the literature on community engagement within the digital economy context. The method employed is a literature review using a qualitative approach through descriptive analysis of sources obtained from Google Scholar and various credible websites spanning the period 1964–2026. From an initial pool of 50 identified articles, a rigorous selection process resulted in 34 relevant articles for further analysis. The findings indicate that digital payment plays a significant role in enhancing MSMEs’ access to formal financial services, strengthening transaction transparency, and supporting the creation of financial track records that contribute to improved access to financing. The discussion also reveals that successful technology adoption is influenced by factors such as digital literacy, infrastructure availability, and trust in the system. Innovation-based community service activities play a strategic role in bridging these gaps through contextual education, training, and mentoring.
Financial Risk, Managerial Capability, and MSME Business Resilience in an Era of Economic Uncertainty Irwan Moridu; Nurcahya Hartaty Posumah; Fitriani Fitriani
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1321

Abstract

Purpose – This study examines how perceived financial risk and managerial capability are associated with MSME business resilience under economic uncertainty. Business resilience is defined as the capacity to anticipate, absorb, adapt to, and recover from disruption. Methodology – A quantitative nationwide online survey was conducted in Indonesia. Google Forms questionnaires were distributed through a third-party respondent panel platform to eligible MSME owners and managers. The final sample comprised 200 valid responses and was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Finding/Results – Perceived financial risk was negatively associated with business resilience, whereas managerial capability was positively associated with it. Managerial capability showed the stronger standardized association within the specified model, which explained 86.2% of the variance in business resilience. These results are interpreted cautiously because the data are cross-sectional and self-reported. Originality/Value – Rather than claiming new direct relationships, this study offers an integrated dual-mechanism explanation of MSME resilience: financial vulnerability constrains the resources available for responding to disruption, while managerial capability supports the sensing, coordination, and reconfiguration of those resources. Its contribution is the joint assessment of these mechanisms and their relative statistical associations within one model.
Analysis of the Impact of Tax Planning on Corporate Profitability Loso Judijanto; Yulianti Yulianti; Fitriani Fitriani
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.538

Abstract

This study examines how tax planning influences corporate profitability by considering both direct financial effects and the indirect mechanism through firm growth. In the context of increasing regulatory scrutiny and strategic financial management, tax planning has shifted from a compliance function to a managerial decision that potentially enhances firm performance. Using a quantitative explanatory design, this research analyzes panel data from publicly listed non-financial firms based on secondary data derived from audited financial statements. Tax planning is proxied by Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR), profitability is measured by Return on Assets (ROA), and Firm Size is tested as a mediating variable. Panel regression and Sobel mediation tests are employed to examine the relationships among variables. The findings indicate that ETR and CETR significantly affect Firm Size, and Firm Size significantly affects ROA. Tax planning also has a direct effect on profitability, while Firm Size partially mediates this relationship. These results demonstrate that tax planning enhances profitability not only through increased after-tax income but also through asset accumulation that strengthens the firm’s capacity to generate returns. The study concludes that tax planning functions as a strategic financial instrument that supports both corporate growth and profitability when implemented within legal and sustainable boundaries.
Pemberdayaan Masyarakat Oleh Mahasiswa melalui Pemanfaatan Potensi Lokal Desa Mayayap Kecamatan Bualemo Kabupaten Banggai Fitriani Fitriani; Yanti Mutalib; Moh Muchlis Djibran
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): Mei 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v6i1.5703

Abstract

The Community Service Program (KKN PMM) conducted by students in Mayayap Village, Bualemo District, Banggai Regency, aimed to increase the added value of local agricultural and fishery products. Partners faced several obstacles, including limited skills in processing available local resources, such as coconuts, bananas, fish, shrimp, and crab; limited business capital; poor packaging techniques; and weak marketing management. Activities included outreach, production training, improved packaging techniques, marketing strategies, business management, and the provision of production equipment. The program resulted in the development of five superior village products: fish floss, shrimp nuggets, crab crackers, Virgin Coconut Oil (VCO), and banana chips. Furthermore, partners experienced improved skills in production, business management, and marketing. This program supports the achievement of the Sustainable Development Goals (SDGs), specifically poverty alleviation, women's empowerment, and food and economic security. Outputs included the publication of scientific articles, online media coverage, posters, and video documentation. Collaboration between universities and the community has been proven to strengthen the village economy sustainably.
Co-Authors Adrian Polim Antoni Antoni Arisanjaya Doloan Arisanjaya Doloan Debiyanti Kune Gamar Al Haddar Irwan Moridu Irwan Moridu Loso Judijanto Moh Muchlis Djibran Niar Astaginy Ningsih, Nurul Hidayati Indra Posumah, Nurcahya Hartaty Rahmawaty Arifiani Rani Eka Arini RINI HADIYATI Rosfianti M. Yadasang Rosma Ndiak Shella Gilby Sapulette Sri Gustini Sugiharti Sugiharti Yanti Mutalib Yulianti Yulianti Yusni Yusni