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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JMM (Jurnal Masyarakat Mandiri) Primanomics : Jurnal Ekonomi & Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat BULETIN AL-RIBAATH Jurnal Proaksi Jurnal Bina Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Akuntansi'45 International Journal of Business and Applied Economics (IJBAE) Jurnal Mahasiswa Manajemen dan Akuntansi JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Jurnal Akuntansi Keuangan Dan Perpajakan
Risma Nurmilah
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peran Opsen Pajak Kendaraan Bermotor, Dalam Meningkatkan Pendapatan Daerah, Di Samsat Kota Sukabumi Muhammad Angga Saputra; Ismet Ismatullah; Risma Nurmilah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the role of the Additional Collection (Opsen) of Motor Vehicle Tax in enhancing regional revenue at the Samsat Office of Sukabumi City. Utilizing a qualitative case study approach with data collected through interviews, observation, and document analysis, the research reveals that Samsat has actively implemented educational strategies to improve taxpayers' understanding of Opsen PKB, though limitations in resources and media diversification remain challenges. Findings indicate that Opsen PKB significantly boosts taxpayer compliance and contributes substantially to local revenue growth, with compliance rates increasing from 76.3% to 84.2% between 2022 and 2024. Key success factors include transparent fund utilization, digitalized payment systems, and enhanced service quality. Additionally, the study highlights a positive correlation between improved infrastructure funded by Opsen PKB and increased taxpayer willingness to pay. Nonetheless, challenges such as database limitations, inter-agency coordination gaps, and taxpayer object mobility persist. The research emphasizes the importance of institutional strengthening, system modernization, and integrated communication strategies to further optimize tax collection. These findings offer practical recommendations for improving regional fiscal independence and provide a theoretical contribution to local taxation studies.
Edukasi dan Bimbingan Bagi Wajib Pajak Dalam Proses Pembayaran Pajak Kendaraan Bermotor Di Samsat Cibadak Syalwa Afrina Dwisaftari; Venita Sofiani; Risma Nurmilah
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v6i2.48710

Abstract

Pengabdian ini berfokus pada edukasi dan bimbingan bagi wajib pajak dalam proses pembayaran pajak kendaraan bermotor di Samsat Cibadak, Kabupaten Sukabumi. Penelitian mengidentifikasi kendala utama dalam kepatuhan pajak, termasuk keterbatasan pemahaman prosedur pembayaran, akses informasi yang terbatas, dan kendala ekonomi. Melalui pendekatan kualitatif dengan metode studi kasus, penelitian ini mengimplementasikan program edukasi dan pendampingan langsung bagi wajib pajak. Hasil penelitian menunjukkan peningkatan dalam pengetahuan dan kepatuhan wajib pajak, ditandai dengan bertambahnya pembayaran pajak tepat waktu dan peningkatan penggunaan layanan pembayaran daring. Pendekatan edukatif ini terbukti efektif dalam membangun kesadaran wajib pajak tentang pentingnya pembayaran pajak tepat waktu untuk mendukung pembangunan daerah. Penelitian merekomendasikan program edukasi perpajakan berkelanjutan dan peningkatan teknologi sistem pembayaran untuk mengoptimalkan penerimaan pajak kendaraan bermotor di Kabupaten Sukabumi.
Analisis Pengelolaan Dana Desa untuk Pembangunan Infrastruktur dan Pemberdayaan Masyarakat di Desa Pasir Panjang dan Desa Ciracap Isep Nazila; Gatot Wahyu Nugroho; Risma Nurmilah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5102

Abstract

This study aims to analyze the management of village funds in infrastructure development and community empowerment in Pasir Panjang and Ciracap Villages, Ciracap District, Sukabumi Regency. The research uses a qualitative approach with data collection techniques including interviews, observations, and documentation. The results show that the management of village funds in both villages has followed the stages of planning, implementation, and reporting in accordance with applicable regulations. However, challenges remain such as limited community participation, lack of human resources, and insufficient transparency in budget reporting. Control efforts are implemented through supervision by the Village Consultative Body (BPD), community participation, and annual accountability reports. Overall, the village fund management has been quite effective in improving basic infrastructure access and supporting economic empowerment, although improvements are needed in transparency and community engagement.
PENINGKATAN PEMAHAMAN TEKNOLOGI INFORMASI UNTUK MENAMBAH PENDAPATAN UMKM KOTA SUKABUMI Venita Sofiani; Risma Nurmilah; Evi Martaseli; Ismet Ismatullah; Reni Anggriani; Rinaldi Rinaldi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1392-1399

Abstract

Pengabdian Masyarakat ini membahas tentang peningkatan pemahaman teknologi informasi pada UMKM Kota Sukabumi untuk meningkatkan pendapatan. Pengabdian ini dilakukan dengan menggunakan metode 1) Survey dan Sosialisasi Program, 2) Observasi, dan 3) Pemaparan Materi serta rekomendasi yang tergabung dalam komunitas Sukabumi Entrepreneur Association (UMKM). Data dikumpulkan melalui wawancara dengan pelaku UMKM dan analisis dokumen terkait. Hasil pengabdian menunjukkan bahwa peningkatan pemahaman tentang teknologi informasi pada UMKM sangat penting untuk meningkatkan daya saing, efisiensi operasional, dan meningkatkan pendapatan. Dalam pengabdian ini, teknologi informasi terutama diterapkan pada penggunaan microsoft word, excel, power point dan canva yang berguna untuk meningkatkan kesadaran UMKM terhadap pemahaman tentang teknologi informasi sehingga dapat meningkatkan kualitas produk yang ditawarkan. Oleh karena itu, diperlukan upaya terus-menerus untuk meningkatkan pemahaman tentang teknologi informasi pada UMKM agar dapat memanfaatkan teknologi secara optimal.
PELATIHAN STRATEGI PEMASARAN TERPADU TERINTEGRASI DIGITAL MELALUI PEMANFAATAN MEDIA SOSIAL PADA UMKM KOTA SUKABUMI Kokom Komariah; Leonita Siwiyanti; Asriyanik Asriyanik; Asep M.Ramdan; Risma Nurmilah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 6 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i6.1887-1892

Abstract

Peran Digitalisasi di era teknologi pada saat ini  sudah menjadi kebutuhan masyarakat khususnya pelaku usaha dalam mempromosi kan produknya melalui platform online, Media Sosial, Website, dll, Tetapi tidak semua pelaku usaha  menggunakan teknologi tersebut, banyak hambatan yang mereka temukan dalam mempromosikan produknya oleh karena itu  tujuan pengabdian ini yaitu memberikan pelatihan dan peningkatan keterampilan  dalam hal pemasaran terpadu dan pemanfaatan media sosial melalui digital marketing  di UMKM wilayah Kota sukabumi yang tergabung dalam Anggota SEA (Sukabumi Enterpreuner Association), Aktivitas yang dilakukan melalui Pelatihan Strategi Pemasaran terpadu dan Pemanfaatan Media Sosial
Analysis Of The Subsidized Home Ownership Loan (Kpr) Granting Process In Preventing Non-Performing Loans (Case Study At PT. Bank Tabungan Negara Sukabumi Branch Office) Siti Ambar Alya Hanifah; Tina Kartini; Risma Nurmilah
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3206

Abstract

This study analyzes the Subsidized Home Ownership Credit (KPR) Provision Process at PT. Bank Tabungan Negara Sukabumi Branch Office, as a housing solution for Low-Income Communities (MBR). With Indonesia's population reaching 278.7 million, and the minimum wage income in Sukabumi below Rp. 3,500,000, while house prices in Sukabumi range from 166-300 million, the need for affordable housing is increasingly urgent. Bank BTN, as a pioneer in mortgage lending since 1974, provides Housing Financing Liquidity Facility (FLPP) to support MBR. The research background shows an increase in Subsidized KPR distribution in Sukabumi, but also faces challenges such as obstacles in the credit application process and potential non-performing loans. This study aims to explain the Subsidized KPR provision process, the application of 7P principles in credit analysis, and the effectiveness of the Subsidized KPR provision process in preventing non-performing loans. Using qualitative research methods with data collection techniques through observation, interviews, and documentation. The results show that the implementation of the Subsidized KPR provision process complies with established regulations, but there are challenges in educating new potential debtors. The 7P credit analysis principle is applied comprehensively to assess credit application eligibility. The Subsidized KPR provision process demonstrates effectiveness in preventing non-performing loans, although this credit risk cannot be completely eliminated, and the increase in NPL that occurred after the Covid-19 restructuring policy creates new challenges for the bank's financial health.
PENINGKATAN NILAI EKONOMI MELALUI PELATIHAN OLAHAN PANGAN LOKAL DAN DIGITAL MARKETING PRODUK HALALAN THOYIBAN Venita Sofiani; Reni Anggriani; Risma Nurmilah; Evi Martaseli; Ismet Ismatullah; Rinaldi Rinaldi; Neneng Kartika Rini; Ika Sofia Rizqiani
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 3 (2026): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i3.36124

Abstract

Abstrak: Kegiatan pengabdian masyarakat dengan permasalahan mitra belum adanya produk khusus di Koperasi UMKM Jawa Barat serta belum optimalnya pemanfaatan cabai segar menjadi cabai kemasan tahan lama, penggunaan digital marketing, dan perhatian terhadap aspek halal produk. Sehingga pengabdian ini bertujuan agar para UMKM memiliki kemampuan megolah cabai kemasan yang tahan lama dan halal serta memiliki kemampuan komunikasi penjualan secara digital. Metode yang dilakukan observasi, Pelaksanaan kegiatan pengabdian dan evaluasi. Kegiatan dilakukan di dapur UMKM dan dihadiri oleh 10 orang anggota aktif koperasi. Hasil kegiatan pengabdian Pertama, dalam pembuatan sambal kemasan, UMKM diberikan pelatihan mengenai teknik pengolahan yang tepat, seperti penggunaan air yang minim dan pengemasan kedap udara. Kedua, digital marketing, pelaku UMKM diperkenalkan pemasaran penggunaan Tiktok. Ketiga, pemaparan produk halal. Hasil yang telah dicapai Secara keseluruhan 80% ibu-ibu Koperasi UMKM Jawa Barat dapat mengikuti kegiatan ini yang awal Koperasi UMKM Jawa Barat belum memiliki produk sekarang telah memiliki produk sambal kemasan dengan memperhatikan halal dan memahami pemasaran melalui tiktok.Abstract: This community service activity addressed issues faced by partner organizations, including the lack of specialized products at the West Java MSME Cooperative and the suboptimal utilization of fresh chili peppers for long-lasting packaged chili products, the use of digital marketing, and attention to the halal aspects of the products. Consequently, this initiative aims to equip MSMEs with the ability to process long-lasting, halal packaged chili products and to develop digital sales communication skills. The methods employed included observation, implementation of the outreach activities, and evaluation. The activities were conducted in the MSMEs’ kitchen and attended by 10 active cooperative members. Results of the outreach activities: First, regarding the production of packaged chili paste, the MSMEs received training on proper processing techniques, such as minimizing water usage and using airtight packaging. Second, for digital marketing, the MSMEs were introduced to marketing via TikTok. Third, a presentation on halal products. Results Achieved Overall, 80% of the women in the West Java SME Cooperative were able to participate in this activity. Initially, the West Java SME Cooperative did not have any products; now they have packaged sambal products that are halal-certified and understand marketing through TikTok.
Pendampingan Teaching Factory Melalui Pelatihan Komunikasi Efektif dan Literasi Keuangan Dalam Mendukung Ketahanan Pangan Berkelanjutan Risma Nurmilah; Yuyun Sri Wahyuni; Venita Sofiani; Evi Martaseli; Ismet Ismatullah; Rinaldi Rinaldi; Reni Anggraeni
JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Vol. 4 No. 1 (2026): Maret
Publisher : PT. Alahyan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/jpmmocci.v4i1.519

Abstract

This community service activity aims to increase the capacity of MSME actors through Teaching Factory assistance with a focus on effective communication training and financial literacy in supporting sustainable food security. The partner in this activity is the Sukabumi Entrepreneur Association (SEA) located in Sukabumi City. Problems faced by partners include low business communication skills, limited understanding of financial literacy, and lack of optimal management of MSME business administration and reporting. The method of implementing activities consists of three stages, namely observation and socialization, discussion forums (Focus Group Discussion), and the implementation of mentoring. The observation stage is carried out through direct interviews with SEA administrators and members to identify the needs and problems of partners. Furthermore, discussion forums were held to formulate solutions and develop mentoring programs that suit the needs of MSMEs. The implementation stage is carried out through offline training and mentoring involving lecturers in the fields of communication, economics, accounting, and taxation. The material provided includes effective communication, business financial management, simple financial report recording, and understanding of MSME tax administration and reporting. The results of the activity showed that participants had an increased understanding of business communication and financial literacy that could be applied in their business development. Through this activity, it is hoped that MSMEs will be able to increase business professionalism, strengthen competitiveness, and support sustainable food security in Sukabumi City.
Co-Authors Acep Suherman Aliza Syabania Alwi Rofiudin Siddiq Asep M.Ramdan Asriyanik . Aulia Syaharani Elis Lisnawati Elis Euis Kania Kurniawati Evi Martaseli Evi Martaseli Fauriza Prameswari Gunadi Fitri Sri Nuraeni Gatot Wahyu Nugroho Hendra Tanjung Ika Sofia Rizqiani Irfan Sophan Himawan Isep Nazila Ismet Ismatullah Kokom Komariah Leonita Siwiyanti Mirawati Mirawati Muhamad Dani Alif Alfatihah Muhammad Angga Saputra Neneng Kartika Rini Reni Anggraeni Reni Anggriani Reni Anggriani Rinaldi Rinaldi Rinaldi Septi Nurawaliah Siti Ambar Alya Hanifah Sutrisno Sutrisno Sutrisno Sutrisno Syalwa Afrina Dwisaftari Tina Kartini Tri Shakti Wiguna Venita Sofiani Vikri Andrawan Yaya Suharya Yuyun Sri Wahyuni