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Literasi dan Sosialisasi Undang-undang Perpajakan Harmonisasi Peraturan Perpajakan (HPP) bagi Pelaku Usaha, Pengajar, Siswa dan Mahasiswa di Kota Cimahi Dedy Suryadi; Badie Uddin; Ayu Yudiani Lestari; Deni Solihin; Boyke Nugrahanto; Sueb; Dendin Supriadi; Nunik Ekawandani
Jurnal Karya untuk Masyarakat (JKuM) Vol 3 No 2: JULI 2022
Publisher : Universitas Tarakanita

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/f6hbfw20

Abstract

Kegiatan pengabdian masyarakat dilakukan oleh tim pengabdian kepada masyarakat Politeknik TEDC yang terdiri dari dosen dan mahasiswa yang bekerjasama dengan Direktorat Jenderal Pajak Kantor Wilayah Jawa Barat 1. Kegiatan ini berupa literasi dan sosialisasi Undang- undang Harmonisasi Peraturan Perpajakan Tahun 2021 merupakan rangkaian kegiatan sosialisasi undang-undang baru menggantikan undang-undang sebelumnya. Masyarakat Indonesia masih awam perundangan di bidang perpajakan ini, sehingga sosialisasi ini sangatlah penting agar masyarakat Indonesia menjadi masyarakat yang taat pajak. Manfaat dari kegiatan sosialisasi ini dapat dirasakan oleh kalangan akademisi mulai dari siswa, guru, mahasiswa, dosen, serta masyarakat umum seperti penggiat UMKM, instansi/lembaga swasta dan yang lainnya. Metode pelaksanaan pengabdian dilakukan secara paralel yaitu literasi dan sosialisasi mengenai peraturan terbaru perpajakan dalam Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP). Kegiatan ini diikuti sebanyak 102 peserta yang terdiri dari pelaku usaha, guru, siswa, dosen dan mahasiswa. Ouput kegiatan ini akan bertambah kesadaran serta kepatuhannya serta akan sangat membantu para pelaku usaha, pengajar, siswa dan mahasiswa untuk melaksanakan kewajiban dan hak perpajakannya.
PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP LOYALITAS PELANGGAN JASA PENYEDIAAN INTERNET DI BUMDES NEGLASARI KECAMATAN MAJALAYA KABUPATEN BANDUNG Miftah Firdaus; Deni Solihin
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2291

Abstract

Perkembangan teknologi digital menjadikan internet sebagai kebutuhan dasar masyarakat, termasuk di wilayah pedesaan. Badan Usaha Milik Desa (BUMDes) berperan strategis dalam penyediaan layanan internet guna mendukung pemerataan akses dan peningkatan kesejahteraan desa. Namun, BUMDes Neglasari Kecamatan Majalaya Kabupaten Bandung mengalami penurunan jumlah pelanggan jasa internet, yang mengindikasikan rendahnya loyalitas pelanggan di tengah persaingan dengan penyedia jasa sejenis. Penurunan tersebut diduga dipengaruhi oleh kualitas layanan dan harga yang dirasakan pelanggan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kualitas layanan dan harga terhadap loyalitas pelanggan jasa penyediaan internet di BUMDes Neglasari. Metode penelitian yang digunakan adalah metode eksplanatori dengan pendekatan kuantitatif. Pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada 89 responden yang merupakan pelanggan aktif selama 2 tahun. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji koefisien korelasi, dan uji hipotesis. Hasil penelitian menunjukkan bahwa kualitas layanan berpengaruh signifikan terhadap loyalitas pelanggan. Harga juga berpengaruh signifikan terhadap loyalitas pelanggan. Selain itu, kualitas layanan dan harga secara simultan berpengaruh signifikan terhadap loyalitas pelanggan. Berdasarkan hasil tersebut, perusahaan disarankan untuk meningkatkan aspek daya tanggap dan kesesuaian harga guna mempertahankan loyalitas pelanggan di tengah persaingan pasar.
The Influence of Service Quality and Price on Shopeefood Generation Z Customer Satisfaction in Bandung City Melati Rahma Anggraeni; Deni Solihin
Escalate : Economics and Business Journal Vol. 4 No. 01 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i01.445

Abstract

The rapid growth of online food delivery services like ShopeeFood in Indonesia motivates this study, as service quality and price are crucial for Generation Z customer satisfaction in Bandung City despite complaints about drivers and shipping costs. This explanatory quantitative research targets a population of 659,583 Generation Z users (born 1997-2012), with a sample of 100 respondents selected via Slovin formula and purposive sampling (minimum 3 uses/month). A 5-point Likert questionnaire (valid r>0.1966, reliable α>0.70) was analyzed descriptively, with classical assumption tests, multiple linear regression, and t-F tests using SPSS 27. Results show significant partial effects of service quality (β=0.173, t=11.926, p=0.000) and price (β=0.172, t=8.604, p=0.000), and simultaneous effect (F=106.968, p=0.000, R=0.862), with high satisfaction at 91.83%. In conclusion, service quality and price positively and significantly influence Generation Z ShopeeFood satisfaction both partially and simultaneously; recommendations include enhancing service consistency for loyalty.
Implementasi Imprest Fund pada Sistem Akuntansi kas Kecil berbasis Web menggunakan Metode Blacbox Alpha Testing Atep Hidayat; Yoga Megasyah; Deni Solihin
Jurnal Sistem Informasi Galuh Vol 4 No 2 (2026): Journal of Galuh Information Systems
Publisher : Fakultas Teknik Jurusan Sistem Informasi Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/jsig.v4i2.6101

Abstract

The development of information technology has significantly transformed accounting systems, including petty cash management. This research aims to implement the Imprest Fund method in a web-based petty cash accounting system to enhance the efficiency and accuracy of financial transaction recording. which currently manages petty cash using manual methods, making it prone to recording errors and inefficiencies in financial reporting. The research methodology follows the Rational Unified Process (RUP) approach, consisting of the Inception, Elaboration, Construction, and Transition phases. The expected outcome of this study is the development of a web-based petty cash accounting information system that improves transaction recording efficiency, facilitates audits, and enhances transparency in operational fund management. With this system, Perumda Air Minum Tirta Raharja can reduce recording errors and improve the accuracy and effectiveness of petty cash management.
PENGARUH KUALITAS MODAL MANUSIA DAN AKSES PERMODALAN TERHADAP KEBERHASILAN USAHA PADA UMKM DI KECAMATAN KATAPANG KABUPATEN BANDUNG Cucu Sumiati; Deni Solihin
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 8 (2026): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i8.12557

Abstract

This study is motivated by the unstable condition of business success among MSMEs in Katapang District, Bandung Regency, which in several periods tends to experience stagnation. Therefore, efforts are needed to identify factors that can support the improvement of business success. This study aims to describe human capital quality, access to capital, and business success, as well as to analyze the partial and simultaneous effects of human capital quality and access to capital on business success among MSMEs in Katapang District, Bandung Regency. The research method used was descriptive and verification methods with a quantitative approach. Data were collected through questionnaires distributed to MSME owners and employees in Katapang District, Bandung Regency. The population of this study consisted of 83 individuals, while the sample consisted of 69 respondents determined using the Slovin formula. Data analysis included descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient and coefficient of determination, as well as partial test (t-test) and simultaneous test (F-test) using IBM SPSS Statistics software. The results showed that human capital quality was in the very high category, while access to capital and business success were in the high category. Furthermore, human capital quality and access to capital had a significant partial effect on business success among MSMEs in Katapang District, Bandung Regency. Simultaneously, human capital quality and access to capital had a significant effect on business success among MSMEs in Katapang District, Bandung Regency. The results of this study provide benefits for MSME owners as a consideration for improving human capital quality and optimizing access to capital to develop their businesses, increase production capacity, expand marketing, and maintain business sustainability.
Pengaruh Manajemen Modal Kerja dan Fleksibilitas Operasional yang Berdaya Saing Global terhadap Ketahanan Usaha pada Pedagang Kompak di Kabupaten Bandung Fathimah Az Zahra; Deni Solihin
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 4 No. 3 (2026): September: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v4i3.1567

Abstract

This study was motivated by the importance of business resilience for KOMPAK traders in Bandung Regency in facing business dynamics and competition. This study aims to determine the effect of working capital management and globally competitive operational flexibility on business resilience, both partially and simultaneously. The study employed an explanatory method with a quantitative approach supported by descriptive and verificative analysis. The population consisted of 184 traders, with a sample of 65 respondents selected using simple random sampling. The research process included problem identification, formulation of objectives and hypotheses, data collection through questionnaires, instrument testing, data analysis using multiple linear regression, t-test, F-test, and coefficient of determination, followed by drawing conclusions. The results showed that working capital management had a significant effect on business resilience, with a t-value of 4.195 and a significance level of 0.001 < 0.05. Globally competitive operational flexibility also had a significant effect, with a t-value of 5.519 and a significance level of 0.001 < 0.05. Simultaneously, working capital management and globally competitive operational flexibility had a significant effect on business resilience, with an F-value of 85.451 and a significance level of 0.001 < 0.05. These findings suggest that disciplined working capital governance combined with adaptive operational flexibility act synergistically in strengthening the resilience and global competitiveness of micro-trader communities.