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All Journal JMM (Jurnal Masyarakat Mandiri) Prosiding Seminar Nasional Pakar Journal of Enterprise and Development (JED) BERNAS: Jurnal Pengabdian Kepada Masyarakat Tangible Journal Jurnal Pengabdian Masyarakat (ABDIRA) Taroa : Jurnal Pengabdian Masyarakat Asian Journal of Community Services (AJCS) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi AKSIOMA : Jurnal Manajemen Benefit : Journal of Bussiness, Economics, and Finance
Kristina Wada Betu
Universitas Katolik Widya Mandira Kupang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Penerapan Sistem E-Filing, Pemahaman Internet dan Kepatuhan Wajib Pajak Orang Pribadi Fernandez, Dolce Maria Pancrasia; Betu, Kristina Wada; Malut, Maria Goreti; Nay, Yustina Alfira; Suninono, Alfonsus Rodriques; Baso, Susana Purnamasari; Bibiana, Rere Paulina
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.469

Abstract

Tujuan penelitian ini adalah untuk menentukan pengaruh penerapan sistem efiling dan Pemahaman Internet terhadap kepatuhan pajak pada wajib pajak Aparatur Sipil Negara. Sumber data dalam penelitian ini adalah data primer yang diperoleh melalui distribusi kuesioner. Teknik sampling aksidental digunakan untuk menentukan sampel dengan memilih sampel secara acak. Penelitian ini menggunakan teknik analisis Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan aplikasi Smart PLS 4 untuk menguji hipotesis yang diajukan dan menganalisis model penelitian. Dalam penelitian ini, ditemukan adanya pengaruh positif penerapan sistem e-filing terhadap kepatuhan pajak. Hipotesis kedua menyatakan bahwa Pemahaman Internet berpengaruh positif terhadap kepatuhan pajak. Hipotesis ketiga menyatakan bahwa pemahaman internet tidak memperkuat pengaruh penerapan sistem efiling terhadap kepatuhan wajib pajak. Penelitian ini berkontribusi pada masyarakat dalam hal ini wajib pajak selaku praktisi pajak dan pemerintah selaku pembuat kebijakan peraturan perpajakan. Hal ini telah disampaikan pada penelitian ini.
Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable Betu, Kristina Wada; Baso, Susana Purnamasari
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable.Method — The type of research is quantitative research with hypothesis testing. The population in this study consists of individual MSMEs in the city of Kupang. The study comprised 152 respondents. The analytical method used in this study is descriptive analysis. For this study, the analysis was conducted using SmartPLS 4 software. SEM-PLS analysis is performed through two stages, namely outer model analysis and inner model analysis.Result — This study examines the effects of tax rates, tax socialization, and patriotism on MSME tax compliance, with patriotism serving as a moderating variable. Data analysis and discussion of the results reveal that tax rates, tax socialization, and patriotism have a positive and significant impact on MSME tax compliance. However, the moderation effect of patriotism on the relationship between tax rates and tax socialization, and MSME tax compliance, is not proven.Contribution — This study contributes to the academic landscape by addressing the understudied realm of individual MSME tax compliance and advancing compliance theories through the examination of patriotism as a potential moderating factor.
Edukasi Keuangan Remaja di SMA Negeri 5 Kupang sebagai Upaya Mencegah Risiko Perilaku Finansial Malut, Maria Goreti; Baso, Susana Purnamasari; Dawu, Leopold Melkiano Triangga; Betu, Kristina Wada; Riwu, Elda; Jagu, Desidaria Ayuhandini
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 4, No 2: August 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v4i2.33460

Abstract

Teenagers are vulnerable to risky financial behaviors such as online gambling and digital loans due to low financial literacy and high digital access. To address this issue, a community service program was carried out at SMA Negeri 5 Kupang aiming to improve students’ understanding and basic skills in personal financial management. The methods included interactive lectures, financial recording simulations, group discussions, and evaluation through pre-tests and post-tests. A total of 50 students from grades X and XI participated, guided by accounting students and teachers. Results showed that 86% understood basic financial concepts, 76% were able to create simple budgets, 64% became familiar with youth-friendly financial products, and 42% were motivated to set long-term financial goals. Participants also showed strong enthusiasm and began tracking daily expenses. The school’s support further strengthens the sustainability of the program. These findings confirm that a contextual and practical educational approach effectively fosters wiser and more responsible financial behavior among adolescents.
Peningkatan Kapasitas Pengelolaan Keuangan UMKM melalui Pelatihan Akuntansi Keuangan Tersistematis Nay, Yustina Alfira; Magdalena, Christiana; Panie, Alexsandro Arsol; Baso, Susana Purnamasari; Malut, Maria Goreti; Indrawati, Agnes Susanti; Irayanti Seran, Adiutrix Maria; Betu, Kristina Wada; Suninono, Alfonsus Rodrigues; Bau Mau, Ignatia Thomasita; Bribin Burin, Stefanie Noviega; Saru, Joaquina Felicia; Goetha, Selfiana; Firmansyah, Mariano
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1182

Abstract

This Community Service Program (PKM) activity aims to improve partners' understanding of simple accounting systems, provide financial record-keeping training, and enhance partners' capacity to produce profit and loss reports. This activity is carried out in a participatory and applicative manner, prioritizing active partner involvement in all stages of the activity. The implementation method are Identification and Analysis of Partner Needs; Design of Training Materials and Modules; Implementation of Training and Mentoring; Monitoring, Evaluation, and Follow-up Plans. The results of the activity show that: The majority of MSMEs in the informal sector have minimal financial literacy and have not yet implemented basic accounting principles; Participants enthusiastically participated in the interactive training sessions; The impact of this mentoring is not only on the technical aspects of recording, but also on changing partners' mindsets regarding the importance of business accountability. Partners are more confident in making stock purchasing decisions, because they have real data; Partners still need similar training activities in the future.
Community Service Activities: Socialization of Financial Literacy for Micro, Small and Medium Enterprises Between Two Countries in the Motamasin Border Area Nay, Yustina Alfira; Timuneno, Antonius Y.W.; Betu, Kristina Wada; Moi, Maria Odriana Veronica; Malut, Maria Goreti; Baso, Purnamasari; Brito, Manuel; Jesus, Monica Pareira De
Asian Journal of Community Services Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i9.11235

Abstract

The aim of this activity is to provide outreach to the public about simple financial recording for MSMEs. Providing knowledge to the public about financial planning and management. Providing knowledge to the public regarding the preparation of Financial Reports for MSMEs. The theories of empowerment, training and financial literacy are adapted in this article to explain the financial literacy of MSMEs in cross-border regions. Financial literacy services include needs surveys, program planning, interactive training, discussions, effectiveness evaluations, and continued development through partnerships. The results is The MSME community in Border Areas knows about Simple Financial Recording; The Border Area MSME community knows about Financial Planning and Management for MSMEs; The MSME community in Border Areas knows about the preparation of financial reports
Integrasi Akuntansi dan Edukasi Gizi dalam Program Pengabdian Masyarakat: Studi Kasus Desa Pusu, Kabupaten Timor Tengah Selatan Ly, Lois Damaris Mone; Folo, Maria Yunita Wea; Bere, Maria Ansila; Pationa, Cornelia Fransiska Slaka; Adu, Linny Elvita Sari; Woga, Eusabius Seda; Leton, Maria Natalia Golan; Sae, Don Oscar Filius; Pahat, Sesilia; Bengu, Skolastika Saga; Kaka, Maria Stefania Dea; Abrantes, Rivany Fabiola Nahak; Tilik, Maria Angela Witni; Jehamu, Maria Yasinta Kurniati; Betu, Kristina Wada
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1444

Abstract

Stunting remains a serious challenge in many rural areas, including Pusu Village, Amanuban Barat Sub-district, South Central Timor Regency. The lack of parental knowledge regarding childcare, balanced nutrition, environmental sanitation, and household resource management are dominant factors that exacerbate the nutritional condition of children under five. This Community Service Program through the Student Community Service aims to improve the knowledge, skills, and awareness of the community in preventing stunting through educational, participatory approaches, as well as the integration of household accounting aspects. The methods implemented included initial observation, community education, diffusion of science and technology, training, family assistance, advocacy, and evaluation. The target group consisted of 30 families with children aged 0–5 years, selected purposively based on their vulnerability to stunting. Education was provided through nutrition and health counseling, training on local food-based meal preparation, and the practice of simple household financial recording. Family mentoring and mediation with village officials were also conducted to ensure program sustainability. The results showed a significant improvement in mothers’ knowledge of balanced nutrition, hygiene practices, and skills in managing household finances. Behavioral changes were reflected in the increased variety of family food consumption, the practice of handwashing with soap, and the adoption of household expenditure records. The integration of simple accounting practices also assisted families in allocating resources more effectively for children’s nutritional needs. In conclusion, this PKM program successfully created a positive impact on stunting prevention efforts in Pusu Village. Future initiatives require continuous monitoring and community-based program strengthening to ensure that the interventions become more effective and sustainable.
EDUKASI GREEN ECONOMY DAN KEWIRAUSAHAAN HIJAU BAGI SISWA SMAK SINT CAROLUS PENFUI KUPANG Pongge, Maria Imakulata; Ketmoen, Adrianus; Perseveranda, M. E.; Leki, Salomon; Masri, Marius; Lawalu, Emiliana Martuti; Indrawati, Agnes Susanti; Loda, Adelheid Elisabet; Gamatara, Maksimilianus Jati; Betu, Kristina Wada; Firmansyah, Mariano; Manafe, David
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 5 (2025): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i5.34069

Abstract

Abstrak: Perubahan iklim dan meningkatnya pencemaran lingkungan menuntut adanya pendidikan green economy dan kewirausahaan hijau untuk membentuk generasi yang peduli keberlanjutan. SMA Katolik Sint Carolus Penfui Kupang menghadapi tantangan rendahnya pemahaman siswa terhadap konsep tersebut, yang belum terintegrasi secara optimal dalam kurikulum. Program pengabdian masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan siswa dalam pengelolaan sumber daya berkelanjutan serta pengembangan ide usaha ramah lingkungan. Kegiatan dilaksanakan melalui sosialisasi, edukasi, dan diskusi interaktif, melibatkan 4 guru dan 40 siswa sebagai peserta. Evaluasi dilakukan melalui observasi, pre-test, post-test, dan wawancara. Hasil menunjukkan adanya peningkatan pemahaman siswa hingga 80% tentang konsep green economy dan kewirausahaan hijau, serta keterlibatan aktif dalam diskusi. Program ini tidak hanya meningkatkan kesadaran lingkungan, tetapi juga membangun karakter, kreativitas, dan potensi kewirausahaan siswa untuk mendukung ekonomi lokal berkelanjutan. Guru dan pihak sekolah menilai kegiatan ini relevan dengan pendidikan karakter masa kini dan berpotensi menjadi langkah awal integrasi tema keberlanjutan ke dalam pembelajaran sekolah.Abstract: Climate change and increasing environmental pollution demand the integration of green economy and green entrepreneurship education to shape a generation that is committed to sustainability. SMA Katolik Sint Carolus Penfui Kupang faces the challenge of low student understanding of these concepts, which have not yet been optimally integrated into the curriculum. This community service program aims to enhance students’ knowledge and skills in sustainable resource management and the development of environmentally friendly business ideas. The activities were conducted through socialization, education, and interactive discussions, involving 4 teachers and 40 students as participants. Evaluation was carried out through observation, pre-tests, post-tests, and interviews. The results showed an improvement of up to 80% in students’ understanding of green economy and green entrepreneurship concepts, along with active engagement in discussions. The program not only raised environmental awareness but also fostered character building, creativity, and entrepreneurial potential to support a sustainable local economy. Teachers and school representatives assessed the program as relevant to current character education challenges and a potential starting point for integrating sustainability themes into the school curriculum.
PENINGKATAN KAPASITAS BANK SAMPAH DALAM PENCATATAN KEUANGAN MELALUI PENDAMPINGAN PEMBUKUAN BERBASIS MICROSOFT EXCEL Yunarti Manehat, Beatrix; Yanti Sonbay, Yolinda; Betu, Kristina Wada; Noven R. Banfatin, Blasius
Taroa: Jurnal Pengabdian Masyarakat Vol 5 No 1 (2026): Januari
Publisher : LPPM IAI Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52266/taroa.v5i1.6548

Abstract

Permasalahan pencatatan keuangan yang belum terstruktur masih menjadi kendala utama dalam pengelolaan bank sampah berbasis masyarakat, termasuk pada TPS3R Muara Abu di Kelurahan Oesapa Barat, Kota Kupang. Pencatatan manual yang dilakukan selama ini menyebabkan kesulitan dalam mengetahui posisi keuangan riil, sering terjadi selisih saldo tabungan nasabah, serta terbatasnya kemampuan pengelola dalam melakukan evaluasi dan perencanaan keuangan. Kondisi ini berpotensi menghambat keberlanjutan TPS3R sebagai unit usaha berbasis ekonomi sirkular. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola TPS3R Muara Abu dalam manajemen administrasi finansial, khususnya pembukuan akuntansi. Metode yang digunakan adalah pendampingan partisipatif melalui dua tahapan, yaitu penguatan pemahaman konseptual pencatatan keuangan dan praktik langsung penggunaan Microsoft Excel sebagai alat pembukuan. Kegiatan diikuti oleh Ketua dan Bendahara TPS3R sebagai pengelola inti. Hasil pengabdian menunjukkan adanya peningkatan pemahaman dan keterampilan pengelola dalam pencatatan keuangan, ditunjukkan dengan tersusunnya buku kas, rekap tabungan nasabah, laporan keuangan periodik, pencatatan stok, serta daftar aset dan depresiasi. Secara keseluruhan, kegiatan ini berhasil memperkuat tata kelola keuangan TPS3R Muara Abu sebagai fondasi pengembangan bank sampah yang profesional dan berkelanjutan.
Co-Authors Abrantes, Rivany Fabiola Nahak Adrianus Ketmoen Adu, Linny Elvita Sari Agnes Susanti Indrawati Aprianus Yohanes Taek Avelina Danus Baso, Purnamasari Baso, Susana Purnamasari Bau Mau, Ignatia Thomasita Beatrix Yunarti Manehat Bengu, Skolastika Saga Bere, Maria Ansila Bribin Burin, Stefanie Noviega Brito, Manuel Christinus Marcelo Laga David Manafe Emiliana Martuti Lawalu Fernandez, Dolce Maria Pancrasia Firmansyah, Mariano Folo, Maria Yunita Wea Frengki Kari Gamatara, Maksimilianus Jati Gaudensiana Nahak Irayanti Seran, Adiutrix Maria Jacinda Lunga Lado Jacqueline Stephanie Nange Jagu, Desidaria Ayuhandini Jehamu, Maria Yasinta Kurniati Jelia De Carvalho Belo Jesus, Monica Pareira De Kaka, Maria Stefania Dea Konstantia Clara A Hadjon Kristantiana Wea Leki, Salomon Lentisia Gude Leopold Melkiano Triangga Dawu Leton, Maria Natalia Golan Loda, Adelheid Elisabet Ly, Lois Damaris Mone Magdalena, Christiana Malut, Maria Goreti Maria Elisabeth May Mbobu Maria Imakulata Pongge Maria Odriana Veronica Moi Maria Patrisia Mau Maria Vianney Meak Maria Zelda Loko Bau Marius Masri Sadipun Monika Tokan Noven R. Banfatin, Blasius Pahat, Sesilia Panie, Alexsandro Arsol Pationa, Cornelia Fransiska Slaka Perseveranda, M. E. Rere Paulina Bibiana Riwu, Elda Rocario Bunga Mema Sae, Don Oscar Filius Santi Barbarigo Nanu Am’una Saru, Joaquina Felicia Selfiana Goetha Silvius Bria Siprianus Kehi Suninono, Alfonsus Rodrigues Suninono, Alfonsus Rodriques Susana Purnamasari Baso Susi Dwi Mulyani Tilik, Maria Angela Witni Timuneno, Antonius Y.W. Wihelmina Mako Woga, Eusabius Seda Yanti Sonbay, Yolinda Yustina Alfira Nay