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PELATIHAN DIGITAL MARKETING UNTUK MENINGKATKAN KAPASITAS PENJUALAN UMKM OTAK-OTAK BANDENG Rita Nataliawati; Umar Yeni Suyanto; Ika Purwanti; Mesra Berlyn Hakim; Maretha Anggraini; Putri Nur Sholekha; Nur Aliyah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.517

Abstract

The main problem faced by MSMEs in Menganti Village, Glagah District, Lamongan Regency is in terms of product marketing. There is still a lack of knowledge and skills of MSMEs in using online markets, making marketing of MSME products still limited. Training and mentoring activities by a team of lecturers and students aiming to help partners utilize their gadgets as product marketing tools and optimize online marketing to increase sales turnover using the TikTok application. The training was held on 9 September 2022 at the Glagah District Office, Lamongan Regency with 10 training partners. Implementation of the training contains an explanation of the reasons for using TikTok, explanation of material on how to create an account on TikTok, upload product photos/videos, add music and promotional narratives to product photos/videos, trainees practice creating accounts on TikTok accompanied and guided by the committee. It is hoped that from this training activity, MSME actors in Menganti village, Glagah Sub-District, will have basic knowledge and skills on how to expand product marketing, which in turn can increase the sales capacity of milkfish brains
Modal Manusia Memoderasi Pengaruh Kapabilitas Financial Pada Kinerja UKM Rina Sulistyowati; Rita Nataliawati; Tri Winarsih; Silfa Syabilatul Nabila; Diana Septiya Sari
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.29485

Abstract

Purpose: This study is to determine the performance improvement of SMEs in Surowiti Gresik Village through financial capability with human capital as a moderating variable Methodology/approach: The sample determination method used is total sampling with 85 respondents. Questionnaires were used in data collection. The data analysis method used in this study was Structural Equations Modeling with PLS 3.2.7. Findings: The results of the study prove that financial capabilities affect the performance of SMEs and human capital is able to moderate the effect of financial capabilities on the performance of SMEs Practical and Theoretical contribution/Originality: SMEs in Surowiti village need to be aware of the importance of financial capabilities in managing their business so that their business can develop well. It is hoped that this research will be able to contribute as a reference for managing SMEs with good financial knowledge and of course human capital that supports and wants to develop Research Limitation: The results of this research are limited to the SME sector in Surowiti Gresik Village. In the future, research can develop this research by adding SME industries in other villages to expand indicators of financial capability and human capital.
A Liquidity, Capital Intensity and Tax Aggressiveness: Profitability as a Mediating Role Mas’adah Mas’adah; Rina Sulistiowati; Rita Nataliawati; Mesra Berlyn Hakim; Qosim Qosim
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1360

Abstract

This research aims to examine the influence of Liquidity, Capital Intensity on Tax Aggressiveness mediated by Profitability. The data used is archival data, namely secondary data obtained from the Indonesian Stock Exchange (https://www.idx.co.id/). The sample in this study refers to the financial statements of all companies listed on the Indonesia Stock Exchange during 2018-2022, namely 864 companies. The final sample in this research was 99 companies and the total final sample was 495 samples. The research results show that liquidity has a positive and significant effect on tax aggressiveness. Capital Intensity has a positive and significant effect on Tax Aggressiveness. Profitability has a significant effect on Tax Aggressiveness. Furthermore Profitability mediates the complete (complete mediation) effect of Liquidity on Tax Aggressiveness and Profitability mediates the partial (partial mediation) effect of Capital Intensity on Tax Aggressiveness
Penerapan Self Assesment System PPh Pasal 21 Untuk UMKM Rita Nataliawati; Umar Yeni Suyanto; Hilda Julfi Hikmawan; Melisa Husniyyah
Jurnal DIKMAS Vol. 2 No. 1 (2020): Juni : Jurnal DIKMAS
Publisher : Biro Pengelolaan Penelitian dan Pengabdian Kepada Masyarat SETIA Ngabang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/dikmas.v2i1.161

Abstract

Article 21 Income Tax Income Tax is one of the tax obligations that must be applied in companies. Many Micro, Small and Medium Enterprises (MSMEs) have not applied proper tax treatment in running their business. This activity aims to provide accurate information to Micro, Small and Medium Enterprises (MSMEs), especially for Income Tax Article 21. The implementation of this community service activity is carried out using an interactive discussion approach. Therefore, ITB Ahmad Dahlan Lamongan D3 Tax Study Program implemented a Community Service program (PKM) with the activity title "Article 21 Income Tax Training for MSMEs in Lamongan". After this training, MSME actors can implement a self-assessment system, especially PPh Article 21 at the company.
Edukasi dan Sosialisasi “Pola Hidup bersih dan Sehat” Sebagai Upaya Pencegahan Covid-19 di Mlaten RT 03/RW 03 Kel Jetis Kec. Lamongan Kab. Lamongan Mokhtar Sayyid; Rita Nataliawati; Fefty Nurul Aini; Rizky Firdatin Nisa
Jurnal DIKMAS Vol. 2 No. 1 (2020): Juni : Jurnal DIKMAS
Publisher : Biro Pengelolaan Penelitian dan Pengabdian Kepada Masyarat SETIA Ngabang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/dikmas.v2i1.162

Abstract

The Covid-19 virus has caused many health problems. Covid-19 has infected many humans ranging from small children to adults and has also caused many deaths. The clean and healthy lifestyle program is a form of embodiment to provide learning experiences and create a conducive condition for society and behavior so that they can apply healthy ways of lifein order to maintain, maintain and improve health. Actions taken are preparation, implementation and evaluation. The purpose of this counseling is to increase public awareness of the importance of implementing a healthy and clean lifestyle (PHBS) in order to reduce the spread of Covid-19. The results of this counseling activity are the creation of harmony between communities through mutual cooperation for the sake of cleanliness of the village environment, activities for making places washing hands and distribution of masks accompanied by conducting educational outreach on the importance of carrying out clean and healthy lifestyles, and the formation of cleaner flower gardens. Thus, public awareness arises from these activities so that they can suppress the increase in the spread of Covid-19 and the environment is also kept clean.
EDUKASI PEMANFAATAN MEDIA SOSIAL DALAM PENINGKATAN PENDAPATAN RUMAH TANGGA MELALUI KEGIATAN UMKM Irma Indira; Ma’rufatur Rodhiyah; Annita Mahmudah; Ika Purwanti; Rita Nataliawati; Latifatun Nisa
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19327

Abstract

Perkembangan teknologi yang dimanfaatkan pada saat ini semakin menunjukkan peningkatan yang pesat, hal ini menjadikan lingkungan bisnis mengalami perubahan setiap saat. Saat ini digital marketing menjadi tren baru yang mempunyai peran utama dalam melakukan pemasaran bisnis, terutama jual beli online. Dalam mempertahankan bisnisnya pengusaha berlomba-lomba melakukan adaptasi pada kondisi terjadinya wabah ini dengan cara melakukan penerapan digital transformation. Digital transformation adalah strategi dan proses penerapan teknologi dalam kegiatan operasional yang mampu merubah cara binis baik terkait pemasaran hingga produksi. Desa Canggah merupakan desa yang warganya banyak memiliki bisnis kuliner, desa yang berlokasikan di kecamatan Sarirejo ini, warganya mengeluhkan berkenaan semakin sulitnya dalam pemasaran bisnis yang sedang mereka jalankan, hal ini sudah terjadi bahkan sebelum wabah pandemi terjadi namun ketika wabah pandemi terjadi semakin menjadikan bisnis mereka tidak berjalan. Pada pelaksanaan pengabdian ini meliputi sosialisasi, penyuluhan, pelatihan serta monitoring. berdasarkan perolehan hasil sosialisasi hingga monitoring menunjukkan bahwa edukasi pemanfaatan e-commerce dalam peningkatan pendapatan UMKM pada desa Canggah Kabupaten Lamongan dapat memberikan literasi pelaku UMKM dalam memanfaatkan e-commerce guna pemasaran digital.
SOSIALISASI PELATIHAN PERPAJAKAN BAGI MASYARAKAT PELAKU UMKM KEC. KEDUNGADEM KAB. BOJONEGORO Rina Sulistyowati; Mas’adah Mas’adah; Rita Nataliawati; Cuk Trono Singgih; M. Faza Ardichy; Yayu Eka Sari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.20418

Abstract

Kesadaran pajak oleh masyarakat dan wajib pajak merupakan kunci dari masalah perpajakan. Regulasi pajak oleh masyarakat masih sulit dipahami, apalagi jika mengikuti standar pelaporan. Oleh karena itu, dialaksanakan kegiatan pengabdian kepada masyarakat dengan memberikan pemahaman mengenai regulasi perpajakan yang berlaku di Indonesia. Secara spesifik kegiatan pengabdian ini bertujuan melakukan sosialisasi pelatihan perpajakan atas kendala atau masalah pelaporan pajak oleh masyarakat pelaku UMKM serta meningkatkan kesadaran masyarakat akan pajak. Berdasarkan tujuan yang telah ditetapkan, selanjutnya kegiatan pengabdian kepada masyarakat dilaksanakan dengan metode sosialisasi (in- service training). Pengabdian Masyarakat ini dilaksanakan bulan Agustus 2023 bertempat di Kantor Kepala Desa, Krajan, Tumbrasanom, Kec. Kedungadem, Kabupaten Bojonegoro, Jawa Timur. Peserta pelatihan adalah masyarakat pelaku Usaha Mikro Kecil dan Menengah (UMKM). Hasil sosialisasi bisa memberikan pemahaman tentang pajak serta mendorong peserta agar taat pada peraturan dan ketentuan perpajakan di Indonesia dengan efektif. Hasil pelatihan membuktikan bahwa pengabdian ini meningkatkan pemahaman dalam regulasi perpajakan dan metode perhitungan pajak terutama beberapa Pasal PPh 21 dan 25/29 yang kerap diterapkan dalam pembayaran pajak.
Pencegahan Penggelapan Pajak Melalui Peningkatan Religiusitas, Penanggulangan Machiavellianism Dan Transformasi Digital : Studi Berdasarkan Perspektif Gender Rita Nataliawati; Rina Sulistyowati; Azhira Prananda; Ulul Afifah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1930

Abstract

Lack of awareness of taxpayers and an attitude that does not care about the importance of the role of taxes can give rise to attitudes of tax avoidance which can enable fraudulent practices to occur in the tax system. In practice, the revenue obtained by the state from taxes is often irregular or diverted by irresponsible individuals, one of which is tax evasion. This research tests whether Religiosity, Overcoming Machiavellianism and Digital Transformation have an effect on tax evasion which is moderated by gender. The author uses a positive accounting approach which is built on assumptions and social reality including human behavior. This research is a quantitative research that uses primary data obtained through distributing questionnaires in the form of questions for the variables religiosity, digital transformation Machiavellianism using a Likert scale and tax evasion. Gender variable uses a dummy. The population of this study was 80 employees of KPP Pratama Lamongan. Sample selection was carried out using a purposive sampling technique, namely selecting samples based on criteria. Data analysis in this study used the structural equation modeling partial least squares (SEM-PLS) technique as an alternative method for the covariance based structural equation model (CB-SEM), with the help of the WarpPLS version 3.0 application. The research results obtained are that religiosity and digital transformation have an effect, Machiavellianism has no effect on tax evasion, Gender moderates the effect of increasing Religiosity and Overcoming Machiavellianism and Gender does not moderate Digital Transformation on preventing tax evasion
PENGARUH GENDER , SANKSI HUKUM DAN ASPEK KEADILAN TERHADAP PERSEPSI MAHASISWA TENTANG PENGGELAPAN PAJAK Qosim; Nataliawati, Rita; Winarsih, Tri
Media Komunikasi Ilmu Ekonomi Vol 40 No 2 (2023): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v40i2.137

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh gender, sanksi hukum, dan aspek keadilan terhadap persepsi mahasiswa tentang penggelapan pajak. Penggelapan pajak merupakan salah satu permasalahan serius yang dapat mempengaruhi penerimaan negara dan kepercayaan masyarakat terhadap sistem perpajakan. Persepsi masyarakat, terutama mahasiswa sebagai generasi penerus bangsa, penting untuk dipelajari karena dapat membentuk pandangan dan sikap mereka terhadap kepatuhan pajak di masa depan. Penelitian ini menggunakan metode kuantitatif dengan penyebaran kuesioner kepada 100 mahasiswa prodi akuntansi dan perpajakan Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan. Data yang terkumpul dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa gender memiliki pengaruh yang signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak. Selain itu, sanksi hukum yang lebih tegas dan aspek keadilan yang dirasakan turut mempengaruhi persepsi mahasiswa, di mana semakin tinggi persepsi terhadap keadilan dalam sistem perpajakan, semakin rendah toleransi terhadap tindakan penggelapan pajak. Temuan ini diharapkan dapat memberikan wawasan bagi pembuat kebijakan dalam merancang strategi yang lebih efektif untuk meningkatkan kesadaran dan kepatuhan pajak di kalangan generasi muda, serta memastikan sistem perpajakan yang adil dan transparan.
Pengenalan Pajak pada Siswa SMA Muhammadiyah 4 Lamongan Qosim Qosim; Rita Nataliawati; Dwi Pertiwi
NUSANTARA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2021): Februari: Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v1i1.1421

Abstract

Taxes have a very important role in the life of the country because taxes are needed in financing most of the country's development interests so that people's welfare is achieved. Public awareness is needed in order to create a tax orderly culture for the people of Indonesia. One of the efforts to raise public awareness can be done through outreach to school students so that early awareness of taxes has been formed. Institut Teknologi dan Bisnis Ahmad Dahlan community service team carried out socialization to Senior High School of Muhammadiyah 4 Lamongan students regarding taxes using the offline method. The students responded enthusiastically to the tax introduction activity. With this activity, the community service team hopes that Indonesian people will become more aware of tax obligations.