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All Journal JURNAL SISTEM INFORMASI Jurnal Pendidikan Matematika Wahana Didaktika Prosiding Universitas PGRI Palembang Jurnal Manajemen Pendidikan Jurnal Riset Golden Age PAUD UHO Indiktika : Jurnal Inovasi Pendidikan Matematika JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal STIE Semarang (Edisi Elektronik) Riayah: Jurnal Sosial dan Keagamaan MATHEMA: JURNAL PENDIDIKAN MATEMATIKA Tarbiyah Al-Awlad: Jurnal Kependidikan Islam Tingkat Dasar JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Rumpun Ilmu Kesehatan (JURRIKES) Jurnal Informasi Pengabdian Masyarakat JURNAL PUBLIK REFORM Sintaksis: Publikasi Para Ahli Bahasa dan Sastra Inggris Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Ilmu Bahasa dan Pendidikan Guru Sekolah Dasar
Marhamah Marhamah
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pemanfaatan Toga Sebagai Apotek Hidup dalam Meningkatkan Kemandirian Kesehatan Keluarga Wachidah Fauziyanti; Ariyani Indriastuti; Marhamah Marhamah; Penta Widyartati; Sri Wiranti Setyanti
Jurnal Informasi Pengabdian Masyarakat Vol. 4 No. 2 (2026): Mei :Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v4i2.2496

Abstract

The utilization of Family Medicinal Plants (TOGA) as a living pharmacy in home gardens represents a community empowerment strategy to enhance family health independence based on local resources. The main problem faced by the community was the limited knowledge regarding the types, benefits, cultivation, and processing of TOGA. This community service program aimed to improve community knowledge, skills, and awareness through educational and participatory approaches. The methods included socialization, training on cultivation and processing of medicinal plants, and evaluation using pre-test and post-test instruments based on a Likert scale (1–4). The evaluation results indicated a significant improvement across all indicators, with the average pre-test score of 2.13 increasing to 3.63 in the post-test, reflecting an improvement of 1.50 points. The highest improvement was observed in the indicators related to plant maintenance and simple traditional medicine processing. These findings demonstrate that socialization and practical training effectively enhanced community capacity and encouraged behavioral change toward family health independence. Therefore, the utilization of TOGA as a living pharmacy can serve as a sustainable health solution grounded in local wisdom.
EFEKTIVITAS DIGITALISASI E-PBB TERHADAP KEPATUHAN WAJIB PAJAK: PERAN MODERASI SOSIALISASI PERPAJAKAN Marhamah Marhamah; Penta Widyartati; Pancawati Hardiningsih
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 8 No 1 (2026): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v8i1.375

Abstract

Digital transformation in tax administration has become a government strategy to improve the quality of public services and enhance taxpayer compliance. The Semarang City Government has implemented the Electronic Land and Building Tax (E-PBB) system, which enables taxpayers to access tax bill information, make online payments, and monitor their tax obligations more conveniently. However, the level of Land and Building Tax (PBB) compliance in several areas remains suboptimal, indicating that technological convenience alone is insufficient to improve compliance without adequate taxpayer understanding through tax socialization. This study aims to examine the effect of tax service digitalization through the E-PBB system on Land and Building Tax taxpayer compliance and to investigate the moderating role of tax socialization. The study employed a quantitative approach using a survey method involving Land and Building Tax taxpayers in Bubakan Village, Mijen District, Semarang City. Data were collected through questionnaires and analyzed using Moderated Regression Analysis (MRA). The results indicate that tax service digitalization has a positive and significant effect on taxpayer compliance. Tax socialization significantly strengthens the relationship between tax service digitalization and taxpayer compliance. These findings suggest that the successful implementation of digital tax services depends not only on the adoption of technology but also on the effectiveness of tax socialization programs. The findings are expected to provide valuable input for local governments in developing more effective digital tax service policies to improve taxpayer compliance.
Corporate Financial Characteristics and Effective Tax Rates: Evidence from Food and Beverage Firms in Indonesia marhamah marhamah; Ariyani Indriastuti
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.348

Abstract

Tax is a crucial source of government revenue, yet it is often perceived as a burden by firms as it reduces net income. This divergence of interests encourages companies to engage in tax planning practices, which can be observed through the effective tax rate (ETR). This study aims to examine the role of corporate financial characteristics, namely profitability, leverage, and fixed asset intensity, in determining effective tax rates. Employing a quantitative approach, this study uses secondary data from financial statements of food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using purposive sampling and analyzed using multiple linear regression. The results reveal that profitability and leverage have a positive effect on effective tax rates, while fixed asset intensity has a negative effect. These findings suggest that corporate financial characteristics play a significant role in corporate tax management. This study contributes to the tax literature and provides practical implications for corporate management and policymakers in formulating effective tax strategies.
Co-Authors Aditya Sindu Sakti Amalia Puspa Wahyu Amor Sofandi Aprilliant Annisa Zahra Putri Ari Irawan Aria Mulyapradana ARIES ABBAS Ariyani Indriastuti, Ariyani Ary Dwi Anjarini Asmuddin Asmuddin Asyoratun Asyoratun Atika Sulastri Bheta Sari Dewi Dedek Wahyuni Deta Hilar Nurrohmah Diah Yuliana Dian Andriyani Didik Didik Dita Oktaviana Djulfikri Mewar Edy Suchmawan Edy Susanto Eri Hartanto Fauziyanti, Wachidah Fifi Andriani Hanifah Rahma Hardiyanto Hardiyanto Kanaya Tabitha Wulansari Lola’ Tulak Rerung Lusiana Lusiana M. Ahsanul Farihin Maysa Thahira Misdalina Misdalina Muh Danial Fajri Muhtar Asshagab Nabila Syafira Nora Surmilasari Nurul Izzah H. L. Pasi Nur’aini Al Wahida Nyimas Aisyah Pakpahan Pakpahan Pancawati Hardiningsih Paramita Dwi Pangastuti Purba, Budiman Putri Nabila Sakinah Ratu Zahra Rohana Rohana Sahlan Sahlan Salsabila Ramadhani Salwiah Salwiah Sarip Hidayatuloh Siti Romlah Sri Wiranti Sri Wiranti Setiyanti Sri Wiranti Setyanti Sutrisno Sutrisno Verani Ari Mardawati Vita Nida Sari Wahyu Lestari Widyartati, Penta Winarsih Winarsih Yeli Arista Yulia Khairunisa Yuni Firanyanti Yuni Firayanti Yunika Lestaria Ningsih YUSRAFIDDIN, Yusrafiddin zulfahmi HB Zulkardi Zulkardi