Garuda - Garba Rujukan Digital

The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs) Scheilla Aprilia Murnidayanti; Titi Muswati Putranti
Jurnal Public Policy Vol 9, No 2 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v9i2.6561

MSMEs are a growing and vital sector for the country's economy. However, until now, MSMEs taxpayer compliance is still low. DGT then digitized tax administration with the aim of reducing taxpayer compliance costs for MSMEs taxpayers. This paper analyzes the effectiveness of digitizing tax administration in reducing MSMEs taxpayer compliance costs and DGT's steps to reduce MSMEs taxpayer compliance costs. The method used in this study is qualitative with a literature study approach. Secondary data was obtained from various library sources, including books, encyclopedias, dictionaries, journals, documents, magazines, etc. The study results show that the digitization of tax administration in Indonesia has not reduced the cost of taxpayer compliance for MSMEs taxpayers. In addition, other factors that can influence MSMEs taxpayer compliance include knowledge, mediation, perceptions of fairness, and so on. DGT has simplified the tax system and digitized tax administration to reduce tax compliance costs. The originality of this research is in analyzing the relationship between the digitization of tax administration and tax compliance costs for MSMEs.

Analisis Kinerja Keuangan Pemerintah Provinsi Jambi Periode 2021-2023 Sukmawati, Aegisia; Scheilla Aprilia Murnidayanti; Dahlia; Kurnia Permana
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26840

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Provinsi Jambi selama periode 2021–2023 dengan menggunakan enam rasio keuangan yaitu derajat desentralisasi, rasio ketergantungan keuangan daerah, rasio kemandirian keuangan daerah, rasio efektivitas, rasio utang terhadap pendapatan daerah, dan rasio pertumbuhan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan Pemerintah Provinsi Jambi. Hasil analisis menunjukkan bahwa sebagian besar rasio mengalami fluktuasi. Derajat desentralisasi dan rasio kemandirian menunjukkan tren positif, sedangkan rasio ketergantungan dan pertumbuhan cenderung menurun. Rasio efektivitas tetap tinggi namun sedikit menurun, dan rasio utang berada dalam kategori cukup baik. Temuan ini menunjukkan bahwa pemerintah daerah perlu meningkatkan pengelolaan keuangan untuk memperkuat kemandirian fiskal dan meningkatkan efektivitas pemanfaatan anggaran daerah.

Strategies for Jambi Culinary MSMEs to Survive in the Digital Era: The Influence of Financial Literacy and E-Commerce Heriyani, Heriyani; Murnidayanti, Scheilla Aprilia; Putra, Dios Nugraha; Prasetio, Primadi; Dahlia, Dahlia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.47288

This study aims to determine the extent to which financial literacy and e-commerce utilization influence the sustainability of culinary MSMEs in Jambi City. The research question addressed is whether financial literacy and e-commerce individually and jointly have a significant impact on business sustainability. A quantitative approach was employed through survey methods involving 100 culinary MSME respondents. Data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests to ensure data quality. The results indicate that financial literacy and E-Commerce has a positive and significant effect on MSME sustainability. These findings highlight the crucial role of improving financial literacy and adopting digital technology in supporting the growth and resilience of MSMEs in the era of digital transformation. The impact of this research is expected to provide a basis for the formulation of MSME development strategies by local governments and related institutions, as well as to encourage business actors to become more adaptive to technological changes and effective financial management.

The Role of Intellectual Intelligence and Corporate Governance on Earnings Quality: A Company Size as Moderator Approach Wijaya, Rico; Murnidayanti, Scheilla Aprilia; Purba, Marissa Rebecca Gabriella; Prastio, Ridho
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3527

This study aims to examine the effect of intellectual capital and corporate governance on earnings quality, with firm size as a moderating variable. The sample in this study consists of 47 companies included in the LQ45 index during the 2021–2023 period. Data were analyzed using a quantitative approach with WarpPLS 8.0 software. The results show that intellectual capital and the audit committee have a significant effect on earnings quality, while the independent board of commissioners and joint board meetings do not have a significant effect. The moderation test indicates that firm size does not moderate the relationship between intellectual capital, independent commissioners, audit committees, or joint board meetings and earnings quality. These findings highlight the importance of intellectual capital and the audit committee in improving earnings quality, while firm size does not strengthen these relationships. This study provides implications for company management and stakeholders to pay more attention to intellectual aspects and internal supervision in maintaining the integrity of financial reporting.

PELATIHAN PENCATATAN KEUANGAN DAN PEMAHAMAN PAJAK FINAL UMKM BAGI PELAKU USAHA MIKRO Eka Putra, Wirmie; Dahlia; Aprilia Murnidayanti, Scheilla; Heriyani, Heriyani; Sukmawati, Aegisia; Nanda Utami , Febby
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3534

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Kumpeh Ulu District, Muaro Jambi Regency regarding basic financial recordkeeping and tax obligations, particularly the Final Income Tax (PPh Final). The lack of knowledge and skills in managing business finances often hinders MSME growth, including fulfilling tax obligations in accordance with regulations. The implementation method was carried out through face-to-face training, interactive discussions, and financial recording simulations using a simple format that can be directly applied. The results of the activity showed an 80% increase in participants’ understanding of financial recordkeeping and final tax obligations, based on pre-test and post-test assessments. This training is expected to help micro-entrepreneurs manage their finances more systematically and comply with tax regulations.

Optimalisasi Tata Kelola Pemerintah Daerah untuk Meningkatkan Akuntabilitas dan Transparansi di Kelurahan Olak Kemang Nela Safelia; Scheilla Aprilia Murnidayanti; Aegisia Sukmawati; Dahlia Dahlia; Afrizal Afrizal
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5026

Urban villages hold crucial and strategic function in national development. Urban village is recognized as the smallest entity equivalent to a village. According to Government Regulation Number 73 of 2005 about Urban Village explains that urban village is led by “Lurah”. The leader of urban village has responsibility to manage the local resources, aiming to empower local community service, welfare, and foster self-sufficiency. To accomplish these goals, it requires professional local governance. However, there are still urban villages that indicate lack of adequate capacity to implement good governance in line with established standards. This research presents a community service program conducted by lecturers at accounting department, economic and business faculty in Jambi University, focusing local governance enhancement in Olak Kemang Urban Village, Jambi City. The main activities highlighted strengthening financial management and optimized digital tools to improve quality and effective communication with local community in Olak Kemang. According to the activities conducted showed that the urban village officials in Olak Kemang should enhance ability and skill in financial management and technology utilization, particularly optimize social media use. These initiatives are expected to foster greater accountability and transparency in financial management and public service within the urban village.

Penerapan Sistem Keuangan Digital Berbasis Aplikasi Mobile untuk UMKM di Kelurahan Patunas Kabupaten Tanjabbar : Pengabdian Olimsar, Fredy; Wirmie Eka Putra; Dios Nugraha Putra; Heriyani, Heriyani; Dahlia, Dahlia; Scheilla Aprilia Murnidayanti; Afrizal, Afrizal
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3569

Pengabdian kepada Masyarakat (PPM) ini bertujuan untuk mengatasi rendahnya literasi keuangan dan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Patunas, Kabupaten Tanjung Jabung Barat, melalui penerapan sistem keuangan digital berbasis aplikasi mobile. Latar belakang program ini berangkat dari kebutuhan mendesak untuk meningkatkan pengelolaan keuangan UMKM yang masih menggunakan sistem manual, sehingga menghambat efisiensi dan akurasi pencatatan. Melalui pelatihan yang komprehensif, program ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menggunakan aplikasi keuangan digital, yang diharapkan dapat memperbaiki tata kelola keuangan dan memperluas akses terhadap layanan keuangan formal. Hasil utama yang diharapkan adalah meningkatnya efektivitas operasional, transparansi, dan daya saing UMKM. Kesimpulan dari kegiatan ini menunjukkan bahwa dengan penerapan teknologi digital secara berkelanjutan, ekosistem kewirausahaan di Kelurahan Patunas dapat ditingkatkan, serta memberikan model pemberdayaan yang dapat diterapkan di daerah lain

Implementasi Green Accounting dan Prinsip Maqashid Syariah terhadap Kinerja Keuangan UMKM Dahlia, Dahlia; Arfah, Arfah; Murnidayanti, Scheilla Aprilia; Heriyani, Heriyani; Putra, Dios Nugraha; Prasetio, Primadi
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.49424

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving national economic growth, creating employment opportunities, and enhancing community welfare. Despite their importance, many MSMEs still encounter challenges in adopting accounting practices that integrate environmental considerations and Islamic values. This study aims to examine the influence of green accounting implementation and maqashid sharia principles on the financial performance of MSMEs in Jambi City. Using a quantitative approach, data were collected through questionnaires distributed to 80 MSME respondents and analyzed using multiple linear regression. The results indicate that both green accounting and maqashid sharia principles positively and significantly affect MSME financial performance, demonstrating that environmentally responsible and sharia-based accounting practices can enhance business sustainability and competitiveness in today’s modern economy.

Gaya Kepemimpinan Transformasional dan Keberlanjutan Sistem Akuntansi Digital: Perspektif Kemudahan dan Kemanfaatan Pengguna Sukmawati, Aegisia; Maisyarah, Nyimas Dian; Murnidayanti, Scheilla Aprilia; Dahlia, Dahlia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.50710

This study aims to investigate the influence of transformational leadership style on the intention to continue using digital accounting systems, particularly analyse perceived ease of use and perceived of usefulness as mediating factors. Research data were utilized purposive sampling technique and collected through online survey for digital accounting systems users in private and public sectors in Indonesia. The final dataset consisted of 55 respondents. The data collected is analysed using SEM-PLS with Smart-PLS 4 software. The results confirm that transformational leadership style did not directly influence to continuance intention to use digital accounting system. However, it influences continuance intention to use digital accounting systems through intervention perceived of usefulness as full mediator. In contrast, variable perceived ease of use did not show as a mediator. This finding is attributed to the characteristic respondents of this study that have high proficiency. These research findings contribute to the strategic function of leaders to shape employee perceptions regarding digital accounting systems. Furthermore, the study suggests that organizations should not solely focus on technical operational skills training. It should go beyond to change employee mindsets, ensuring employees’ recognition and derive actual value from the digital accounting systems utilized.

PELATIHAN PENCATATAN KEUANGAN DAN PEMAHAMAN PAJAK FINAL UMKM BAGI PELAKU USAHA MIKRO Eka Putra, Wirmie; Aprilia Murnidayanti, Scheilla; Heriyani, Heriyani; Sukmawati, Aegisia; Nanda Utami , Febby; Dahlia
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3534

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Kumpeh Ulu District, Muaro Jambi Regency regarding basic financial recordkeeping and tax obligations, particularly the Final Income Tax (PPh Final). The lack of knowledge and skills in managing business finances often hinders MSME growth, including fulfilling tax obligations in accordance with regulations. The implementation method was carried out through face-to-face training, interactive discussions, and financial recording simulations using a simple format that can be directly applied. The results of the activity showed an 80% increase in participants’ understanding of financial recordkeeping and final tax obligations, based on pre-test and post-test assessments. This training is expected to help micro-entrepreneurs manage their finances more systematically and comply with tax regulations.

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