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THE ‘SLIPPERY SLOPE FRAMEWORK’ APPROACH: FEARS AND CARES THAT AFFECT VOLUNTARY TAX COMPLIANCE Khasanah, Uswatun; Tofan, Ali; Mufarokhah, Nur; Zainab; Vitriya, Rezza
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 4 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i4.8340

Abstract

We conducted research on the role of tax audits, rewards, and tax socialization on voluntary tax compliance. Referring to the theory of taxpayer behavior 'slippery slope theory' which predicts tax compliance behavior at KPP Pratama Kepanjen. This study uses a fear approach that is reflected in tax audits and a caring approach that is reflected in rewards and tax socialization. The results of the study show that voluntary tax compliance will increase if taxpayers have the possibility to conduct a tax audit from the authority. Different results are shown by rewards that have no effect on voluntary tax compliance. Meanwhile, tax socialization can increase voluntary tax compliance.
Pemberdayaan Ibu PKK Morobakung Melalui Pelatihan Lilin Aromaterapi dari Limbah Minyak Goreng Tofan, Ali; Reza Rifanda Dwi Candra Maulana; Choiri; Uswatun Khasanah; Nur Mufarokhah
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 4 No. 2 (2024): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v4i2.4406

Abstract

This community service project conducted by the lecturers and students of STIE NU Trate Gresik in Morobakung Village, Manyar District, Gresik Regency, aimed to empower the local women’s group (PKK) through the utilization of used cooking oil as the raw material for producing aromatherapy candles. The project was initiated due to the lack of awareness and skills among the PKK members in managing used cooking oil, which is often disposed of improperly, causing environmental pollution and health risks. The community service activities were carried out in several strategic stages, including initial awareness-raising sessions, forum group discussions (FGDs), practical demonstrations of candle-making, and packaging design training using the Canva application. The novelty of this program lies in transforming used cooking oil into eco-friendly, high-value aromatherapy candles that align with modern lifestyle trends. After the program's implementation, the PKK members acquired the necessary skills to produce high-quality aromatherapy candles and create appealing packaging designs, which helped them to launch sustainable small-scale businesses. This project also contributed to raising environmental awareness and reducing the negative impact of waste oil on the environment. The results indicated significant improvements in the PKK members' environmental awareness and technical skills, particularly in producing, marketing, and packaging candles. The program has created new business opportunities, improved local economic conditions, and fostered sustainable environmental practices in the community. This community service initiative demonstrates a practical solution to environmental issues while empowering local women to enhance their economic independence.
Pelatihan Perhitungan Harga Pokok Penjualan Untuk Penentuan Harga Jual Barang Dagang dan Barang Produksi UMKM Mufarokhah, Nur; Khasanah, Uswatun; Zainab, Zainab; Vitriya, Rezza; Rahmah, Yulia
Jurnal ABM Mengabdi Vol 12 No 1 (2025): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i1.1579

Abstract

This Community Service activity aims to increase the knowledge of Micro, Small and Medium Enterprises (MSMEs) in determining the selling price of Merchandise and Goods produced. This activity was carried out in Morobakung village, Manyar District, Gresik Regency to improve the economy of MSMEs. This Service Method is carried out through Counseling and Training by inviting MSME actors in Morobakung Village. Determining the selling price is very important for MSMEs because it will cause profits that cannot be calculated according to the circumstances. Therefore, this Cost of Goods Sold Counseling is carried out to provide understanding to MSME Actors in determining what costs are calculated and charged in a product sold and produced
Manajemen Keuangan Rumah Tangga: Pengenalan Pengelolaan Keuangan Pada Ibu-ibu Peserta Program Keluarga Harapan (PKH) di Kelurahan Kroman, Kecamatan Gresik, Kabupaten Gresik Khasanah, Uswatun; Vitriya, Rezza; Mufarokhah, Nur
Jurnal ABM Mengabdi Vol 10 No 2 (2023): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v10i2.1340

Abstract

Abstract Household financial management is an important thing to do in managing finances. Household Financial Management is the process of managing income, expenses, investments and savings in the family to achieve short-term and long-term financial goals. This introduction to financial management is important for PKH participant mothers so that financial conditions are better so that PKH participant mothers can have financial independence. The participants in this introduction to financial management were PKH participants in Kroman village, Gresik district, Gresik regency. This introductory activity begins with a presentation on the importance of household financial management, followed by a presentation and joint practice on managing household finances in a simple way that PKH participant mothers in the Kroman sub-district can do independently and easily remember. The results of this introduction to finance activity are that PKH participant mothers understand better that income and expenses should be calculated so that they can analyze the current family financial condition. In addition, PKH participants in Kroman district know that debt in the family cannot exceed the financial condition limit. Keywords: , Financial Management, Income, Expenditures, PKH Gresik
PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN PASIEN PADA KLINIK PPK1 PT PETROKIMIA GRESIK Susanto, Heru; Mufarokhah, Nur
Jurnal Ekonomi dan Kewirausahaan Kreatif Vol 8 No 02 (2023): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi NU Trate Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59179/jek.v8i02.93

Abstract

This study aims to examine the effect of service quality and facilities to the patient satisfaction at the PPK1 clinic of PT Petrokimia Gresik. This study uses a quantitative approach with multiple regression analysis method. The population in this study is the average number of patient visits per month is 4331. Determination of the sample using the Slovin theory with a sample of 100 respondents. The sampling technique used to non-probability sampling. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used descriptive analysis and multiple linear regression analysis and classical assumption test. Data analysis using the IBM SPSS 27 programs. The results showed that there was a partial effect of service quality on patient satisfaction at PT Petrokima Gresik's PPK1 clinic with t test results tcount > ttable, namely 2,544 > 1,984 and a significant level of 0,013 < 0,05. Facilities have a partial effect on patient satisfaction at the PPK1 clinic of PT Petrokimia Gresik with the results of the t test being tcount > ttable, namely 3,412 > 1,984 and a significant level of 0,001 < 0,05. Service quality and facilities have a simultaneous effect on patient satisfaction at the PPK1 clinic of PT Petrokimia Gresik with the results of the F test being Fcount > Ftable, which is 29,126 > 3,09 and a significant level of 0,000 < 0,05. Keywords: Service Quality, Facilities, Patient Satisfaction