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All Journal Jurnal Akuntansi Indonesia Nominal: Barometer Riset Akuntansi dan Manajemen Proceeding SENDI_U Monex: Journal of Accounting Research AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal STIE Semarang (Edisi Elektronik) Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAAF (Journal of Applied Accounting and Finance) Jurnal Akuntansi Enrichment : Journal of Management SEMAR Jurnal Ar Ro'is Mandalika (Armada) Jurnal Pengabdian Masyarakat "Wiryakarya"
Nanik Ermawati, Nanik
Fakultas Ekonomi Akuntansi Universitas Muria Kudus
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Integrating Tax Sanctions and Trust Through Tax Awareness to Explain MSME Taxpayer Compliance: The Theory of Planned Behavior Approach Amah, Nik; Ermawati, Nanik; Pratiwi, Desy Nur; Pramudyawati, Anggita Putri
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p270-292

Abstract

Abstract Introduction: Taxes are a major source of state revenue, but the level of tax compliance among MSMEs in Indonesia remains relatively low despite this sector's significant contribution to the economy. This study aims to analyze behavioral factors influencing MSME taxpayer compliance using the Theory of Planned Behavior perspective. Background Problem: The gap between the growth in the number of MSMEs and low tax compliance indicates a behavioral problem. Therefore, the research question is: What is the role of tax sanctions and trust in the government in influencing MSME taxpayer compliance through tax awareness? Novelty: This study offers novelty by integrating law enforcement-based and trust-based compliance approaches by examining the mediating role of tax awareness, a phenomenon that has not been widely studied simultaneously in the MSME context. Research Method: This study uses a quantitative, causal, and associative approach with primary data in the form of questionnaires from 142 MSMEs in Madiun City. Data analysis was conducted using Smart Partial Least Squares (Smart-PLS) through testing of measurement and structural models. Findings: The results of this study indicate that tax sanctions and trust in the government have a positive influence on taxpayer awareness and tax compliance, and tax awareness is proven to significantly mediate this relationship. Conclusion: MSME tax compliance is influenced not only by sanction enforcement but also by psychological factors such as trust and tax awareness. These findings imply that tax policy needs to combine regulatory approaches and building public trust to sustainably improve tax compliance.
Strategic Agility as a Driver of SME Performance: The Moderating Role of SME’s Clusters in Indonesia Nanik Ermawati
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5803

Abstract

Strategic agility is a major focus for small and medium-sized enterprises (SMEs) when facing rapidly changing market uncertainties. This study aims to analyze the influence of strategic agility on the performance of SMEs in Indonesia moderated by SME clusters. This study uses a quantitative approach with a survey of SME owners or managers who were sampled with 277 respondents. The data is analyzed using Structural Equation Modeling (SEM-PLS). The study shows that strategic agility has a positive effect on the performance of SMEs, and SME clusters have an effect on strategic agility on the performance of SMEs. This study provides practical implications for SME actors to improve their sensing agility, decision-making agility, and acting agility. Further research is recommended to include moderation or mediation variables such as innovation or environmental uncertainty to enrich the results.
Pendampingan Investasi Saham Syariah pada ASN di Lingkungan Satkordikcam Jepara Arumsari, Nurul Rizka; Ermawati, Nanik; Zainuri, Muhammad
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 11, No 1 (2022): Mei
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v11i1.52321

Abstract

Nowadays, everyone's needs and wants are huge. Needs and wants become difficult to distinguish because of the changing times that are increasingly advanced. Lifestyle makes people have a lot of demands. To fulfill this, it is not enough to just rely on a monthly salary. Therefore, we must look for ways to be able to utilize the finances we have to meet our needs and desires. One way that can be taken is by investing.Along with the mandate of service, it is deemed necessary to convey knowledge transfer to organizations that play an important role in the community. Among them are the Department of Education, Youth and Sports, Jepara sub-district, Jepara district. It is considered important because there is still limited knowledge and stigma in the community about investing in sharia shares in the capital market. Sharia stock investment material in the capital market will be very helpful for people who will invest in sharia in the capital market and can become an investor.The result of service activities for ASN in the Jepara Satkordikcam environment is that ASN understands capital market theory, the basics of Islamic capital market, is able to practice open accounts through MNC Sekuritas, and is able to understand the management of family financial management
PENDAMPINGAN UMKM PERCETAKAN PAVING HIDROLIS PADA UD RINA KHATULISTIWA DESA PAGERHARJO KECAMATAN WEDARIJAKSA KABUPATEN PATI Ermawati, Nanik; Arumsari, Nurul Rizka; Primadasa, Rangga
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 10, No 1 (2021): Mei
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v10i1.43690

Abstract

UMKM percetakan paving hidrolis UD Rina Khatulistiwa dimiliki oleh H Sayogo di Jalan Wedarijaksa – Jetak Kabupaten Pati. Usaha ini didirikan semenjak 10 tahun yang lalu. Usaha ini mengalami perkembangan usaha yang bagus.  Produksi paving ini menggunakan mesin hidrolis. Dengan memiliki 10 buruh pembuat paving. Produksi paving hidrolis ini mampu menjual paving sebanyak 1000 meter per bulan. Penjualan ini cukup tinggi dengan penjualan melalui toko. Namun untuk kualitas paving sendiri kadang paving dapat pecah. Karena paving dapat pecah ini kadang kala konsumen bisa saja pindah ke toko yang lain. Dengan pindahnya konsumen ke toko yang lain dapat menurunkan omzet usaha ini. Selain itu untuk perhitungan keuangan UMKM ini juga masih belum melakukan perhitungan laba rugi secara bulanan. Setiap ada pendapatan dan biaya yang di keluarkan oleh UMKM ini belum melakukan pencatatan.Berdasarkan beberapa permasalahan yang dihadapi oleh mitra tersebut maka kami memberikan solusi atas permasalahan tersebut dengan cara : 1). Memberikan pelatihan bagi karyawan cetak paving untuk meningkatkan kualitas paving yang dirpoduksi selama ini dengan melakukan kegiatan perbaikan pada pekerja, metode, material, dan mesin. 2). memberikan pelatihan penyusunan laporan keuangan, 3). Memberikan pelatihan peningkatan penjualan melalui pemasaran online.Tujuan dari program pelatihan ini supaya UMKM mampu meningkatkan produktivitas dan penjualan produknya. Dengan meningkatnya penjualan produk paving ini akan meningkatkan kesejahteraan UMKM dan kesejahteraan karyawan UMKM. Sehingga kesejahteraan masyarakat juga ikut meningkat.Hasil pendampingan UMKM ini diharapkan 1). Produk paving yang berkualitas, 2). Karyawan UD Rina Khatulistiwa mampu menyusun laporan keuangan, 3). Karyawan mampu memasarkan produk secara online melalui Social Networking System (SNS). Kata Kunci: paving, laporan keuangan, kualitas produk, pemasaran online
Co-Authors Afifi, Zaenal Alfiyani Nur Hidayanti Amin Kuncoro Amin Kuncoro Amin Kuncoro Amin Kuncoro, Amin Arumsari, Nurul Rizka Diah Ayu Susanti Handayani, Retno Tri HENDRA SETIAWAN Izza Ashsifa Juli Murwani Kuncoro, Amin Muhammad Zainuri Nik Amah Novrys Suhardianto Pradasari, Puput Pramudyawati, Anggita Putri Pratiwi, Desy Nur Rangga Primadasa Ratih Nindyasari Refi Lizara Retno Tri Handayani Rizky Arum Sri Noor Khasanah Tutik Khotimah Yanuar Nugroho Zamrud Mirah Delima Zuliyati Zuliyati