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PENGARUH KEADILAN, SOSIALISASI, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Fransisca Dyah Anggraini; Khairunnisa Khairunnisa
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i1.2284

Abstract

The purpose of this study is to determine whether justice, socialization and tax sanctions have influence on tax compliance. All restaurant and restaurant business taxpayers in Palembang is the population of this study. The sampling method in this study is purposive sampling. The restaurant and restaurant business taxpayers which stands more than a year is the sample of this study. The number of samples in this study is 62 respondents. Multiple regression analysis used to determine the effect of the variables of justice, socialization and tax sanctions have an effect on tax compliance. The results of this study showed that tax justice variable had no effect on tax compliance, while the socialization variable and tax sanctions had a significant effect on tax compliance.
The Influence of Social Media Interactivity, User Experience and Brand Image on Customer Engagement in Digital Platforms of Digital-Based Retail Customers Indri Yani; Andi Herlina; Darwis Darwis; Vivid Violin; Haniwijaya Pahlawansah; Fransisca Dyah Anggraini
Journal of Information System, Technology and Engineering Vol. 4 No. 2 (2026): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v4i2.315

Abstract

The objective of this study is to examine the influence of Social Media Interactivity, User Experience, and Brand Image on Customer Engagement on Digital Platforms for digital-based retail consumers. Data were collected via online surveys and analyzed by using multiple linear regression. Before testing the hypotheses, validity and reliability tests, as well as the conventional assumption tests. The research results pointed out that Social Media Interactivity, User Experience, and Brand Image have a significant and positive impact on Customer Engagement in Digital Platforms partly and simultaneously. The leading variable impacting Customer Engagement is User Experience. The results of the study indicate that the quality of social media engagement, the best user experience, and a strong brand image may contribute to an increase in consumer contact on digital platforms. This research advances the literature of digital marketing, customer engagement, and consumer behavior, and offers practical implications for digital-based retail organizations to develop strategies to sustainably enhance customer engagement.
Transformasi Ekonomi Digital dan Kinerja UMKM: Analisis Pengaruh Digitalisasi Akuntansi Terpadu: Digital Economic Transformation and MSME Performance: An Analysis of the Impact of Integrated Accounting Digitalization Fransisca Dyah Anggraini; Khairunnisa Khairunnisa
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5791

Abstract

Purpose: This study aims to analyze the effect of implementing an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Design/Methodology/Approach: This research employs a quantitative approach, with data collected through structured questionnaires distributed to 100 MSME actors. The analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4.0 software. Findings: The results reveal that the implementation of a digital accounting system has a positive and significant effect on performance, where 87% of the variation in MSME performance can be explained by the adoption of the digital accounting system, while the remaining variation is influenced by factors outside the model. Implications: The adoption of digital accounting can serve as a crucial strategy to enhance MSME competitiveness. From a policy perspective, government support is needed in the form of digital infrastructure provision, literacy programs, and technology-based accounting training.
OPTIMALISASI MARKETPLACE DALAM MENINGKATKAN PENJUALAN PRODUK LOKAL Nofirman Nofirman; Fransisca Dyah Anggraini; Khusnul Khotimah; Merry Fithriani; Nadia Dwi Irmadiani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.60208

Abstract

Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam memanfaatkan marketplace sebagai media pemasaran digital untuk meningkatkan penjualan produk lokal. Jumlah peserta yang terlibat dalam kegiatan ini sebanyak 30 orang. Metode pelakasanaan yang digunakan meliputi sosialisasi dan penyuluhan, pelatihan, pendampingan, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman dan keterampilan dalam mengelola toko online, menyusun deskripsi produk, memanfaatkan fitur promosi, serta menerapkan strategi pemasaran digital. Hasil evaluasi juga menunjukkan adanya peningkatan yang signifikan pada tingkat pengetahuan dan keterampilan peserta, yang ditunjukkan oleh kenaikan nilai rata-rata dari 56,4 pada saat pre-test menjadi 86 pada saat post-test. Peningkatan tersebut mengindikasikan bahwa pelatihan dan pendampingan yang diberikan efektif dalam mendorong kemampuan peserta untuk mengelola toko digital secara mandiri dan memanfaatkan berbagai fitur marketplace guna memperluas jangkauan pemasaran produk. Kegiatan ini membuktikan bahwa optimalisasi marketplace dapat meningkatkan kapasitas digital pelaku usaha, memperluas akses pasar, serta mendukung peningkatan daya saing dan penjualan produk lokal secara berkelanjutan.