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PELATIHAN PEMBUKUAN KEUANGAN SEDERHANA UNTUK UMKM TOKO BUNDA DESA PABEAN DRINGU PROBOLINGGO Oktaviani, Dewi Anggun; Lidyana, Novita; Priantono, Seger; Hartanti, Aprilia; Zuhroh, Mimik Umi; Baihaqi, Mas Ahmad; Halimah, Nur
Abdi Panca Marga Vol 4 No 2 (2023): Jurnal Abdi Panca Marga Edisi November 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i2.1625

Abstract

Jalan Yos Sudarso, Pabean Village, Dringu District, Probolinggo Regency, East Java Province, is a village where the majority of the population are MSMEs and run the Toko Bunda business. The main problem faced by Toko Bunda business owners in Pabean Village is the limited knowledge and insight they have in business management regarding the preparation of financial reports. Therefore, the aim of this service is to help improve the ability of MSMEs to carry out bookkeeping that is simple and easy to understand. The method used in carrying out community service in South Alai Village is an approach method of socializing how to make simple financial report bookkeeping to grocery stores around the village. The results of the activities carried out are that business actors state that implementing bookkeeping in businesses has a positive effect and is very important for businesses to use in order to know how to calculate business profits or losses and measure business capabilities. Keywords: MSME, Simple Bookkeeping, Financial Records
The Effect of Awareness and Knowledge on Taxpayer Compliance in Paying Building Land Tax Priantono, Seger; Fajariana, Dewi Endah; Qoyyimah, Amelia Nurdini
Inovbiz: Jurnal Inovasi Bisnis Vol 11, No 2 (2023)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v11i2.3636

Abstract

The research was conducted in Maron Village, Probolinggo Regency with the aim to test the effect of taxpayer awareness on taxpayer compliance to pay land and building tax, and to test the effect of taxpayer knowledge on taxpayer compliance to pay land and building tax. The type of research used is quantitative descriptive with a causal associative approach. Data sources in the form of primary data were collected using questionnaires measured on a Likert scale, this study used a sample of 394 land and building tax taxpayers in Maron Village. Descriptive analysis methods and statistical analysis are used in the form of Partial Least Square (PLS) analysis data, namely outer model analysis, inner model analysis, and hypothesis testing. The results showed that awareness has a significant effect on taxpayer compliance to pay land and building tax in Maron Village, Probolinggo Regency, and knowledge has a significant effect on taxpayer compliance to pay land and building tax in Maron Village, Probolinggo Regency