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All Journal Juara: Jurnal Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JAKED DEVOTE: Jurnal Pengabdian Masyarakat Global
Ulfah Rizky Muslimin
Universitas Cenderawasih
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jayapura Dwi Lestari; Syaikhul Falah; Ulfah Rizky Muslimin
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

This study aims to examine what are the factors that influence taxpayer compliance using the variables of taxpayer awareness, tax authorities service quality, and e-filing implementation. Collecting data in this study using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of the SPSS program. The research sample was selected using a purposive sampling method of 100 taxpayers. The results of the study show that taxpayer awareness has an effect on taxpayer compliance, while the quality of tax administration services and the implementation of e-filing have no effect on taxpayer compliance, and have an effect simultaneously.
TINGKAT AKSEPTASI DAN KEPATUHAN PAJAK PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) TERHADAP PERATURAN PEMERINTAH NO 23 TAHUN 2018 Elia Madatu Tandililing; Ulfah Rizky Muslimin; Maria Apriyane Patty; Bucek Jalu A. Prasetyo; Gian Giovania; Putri Ratnasari; Joice C. Karubaba; Yulianti Karoma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14263

Abstract

Penelitian ini mengekplorasi tingkat akseptasi dan kepatuhan pajak pelaku Usaha Mikro, Kecil dan Menengah (UMKM) terhadap Peraturan Pemerintah Nomor 23 Tahun 2018. Menggunakan Theory of Planned Behavior (TPB) sebagai model landasan teori, penelitian ini bertujuan untuk mengelaborasi dan menganalisis: (1) persepsi, (2) komitmen kepatuhan pajak dan (3) faktor-faktor yang mempengaruhi tingkat kepatuhan pajak pelaku UMKM terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus serta dilakukan dengan teknik in-depth interview kepada 18 wajib pajak orang pribadi UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Menggunakan tiga elemen penentu kehendak dan kecenderungan kehendak dalam TPB dalam mengelaborasi dan menganalisis tiga tujuan penelitian tersebut, penelitian ini memiliki tiga hasil penelitian. Pertama, para partisipan menunjukkan persepsi yang positif terhadap kebijakan pajak UMKM. Persepsi tersebut termotivasi oleh tax morale partisipan yang direfleksikan melalui: komponen manfaat yang mendominasi sikapnya terhadap perilaku; dorongan yang positif, kaidah dalam agama beserta praktek nyata kepatuhan pajak di lingkungannya yang membentuk norma subjektifnya dan; hal kemudahan yang mendominasi persepsi kendali keperilakuannya. Kedua, mayoritas partisipan menunjukkan komitmen yang kuat untuk berlaku patuh terhadap kewajiban pajaknya. Hal ini terwujud dalam keputusan kehendak berperilakunya. Ketiga, tingkat kepatuhan pajak dari partisipan kuat dipengaruhi oleh motivasi yang melekat dalam persepsinya. Mengacu pada ketiga hasil tersebut, partisipan menunjukkan tingkat akseptasi dan kepatuhan pajak yang memadai terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018.
DUKUNGAN PERKEMBANGAN DAN PERILAKU EKONOMI ANAK USIA DINI DI PAUD EKLESIA ANGKASA, KOTA JAYAPURA, PAPUA Elsyan Rienette Marlissa; Herlina Irianti Mulyono; Nickanor Kaladius Reumi Wonatorey; Vince Tebay; Westim Ratang; Gregorius Adista Enrico Astawa; Ferdinant Martinus Djawa; Ulfah Rizky Muslimin
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5645

Abstract

This community service activity is titled “Supporting the Development and Economic Behavior of Early Childhood at PAUD Eklesia Angkasa, Jayapura City, Papua.” The program is based on the importance of introducing economic concepts from an early age, particularly related to needs, scarcity, and wise resource management. Early childhood education focuses not only on academic aspects but also on character building and the development of basic economic understanding relevant to daily life. This activity aims to equip PAUD teachers with the skills to teach economic concepts in a simple, creative, and contextual manner. The program involved teachers, church administrators, and the Kingmi Eklesia Angkasa Foundation. The roles of parents, teachers, and the church are crucial in instilling values such as hard work, responsibility, discipline, and proper financial management based on Christian principles from an early age. The materials delivered include understanding needs and wants, saving habits, learning through play, and the ability to set priorities. The main objective is to enhance teachers’ knowledge and participants’ understanding in supporting the development of children’s economic behavior effectively and sustainably. The results indicate an improvement in teachers’ ability to teach basic economic concepts to children. Additionally, the program encourages children to develop discipline, appreciate effort, and manage their needs wisely. Collaboration among teachers, parents, and the community plays a significant role in shaping positive character traits that will benefit children in their future lives.
PENDAMPINGAN PENATAUSAHAAN DAN PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS DIGITAL DI KAMPUNG ENGGROS Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah; Bucek Jalu Prasetyo Arjuna; Gian Giovania; Yulianti Karoma; Alfonsina S.S Wanma
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5653

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in supporting national and regional economic stability. In Papua, the MSME sector continues to develop as a key driver of the local economy. However, many MSME actors still face challenges in financial management, such as the lack of transaction recording, the absence of separation between personal and business finances, and limited understanding of financial reporting. This condition results in a low ability to control cash flow and to access formal financing sources. The use of digital technology through financial applications has become an effective solution to improve efficiency and transparency in MSME financial management. One recommended application is SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan), developed by Bank Indonesia, which helps business actors prepare simple digital-based financial reports. This community service activity was conducted in Kampung Enggros, Distrik Abepura, Kota Jayapura, Provinsi Papua, aiming to provide assistance in bookkeeping and the preparation of digital-based financial reports for local micro business actors. The methods used include socialization, training, and participatory assistance in the use of the SIAPIK application. The results show a significant improvement in participants’ understanding of transaction recording, asset management, pricing determination, and receivables and payables management. In addition, business actors are able to operate the SIAPIK application independently and produce valid financial reports to support decision-making and access to financing.
Pengaruh Sistem Informasi Akuntansi Dan E-Commerce Terhadap Kinerja UMKM Di Kota Jayapura Jesika Nikita C Saerang; Juliana Waromi; Ulfah Rizky Muslimin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5607

Abstract

This research aims to determine the extent of the influence of accounting information systems and e-commerce on the performance of MSMEs in Jayapura City. The research uses a quantitative method. Data collection was conducted using questionnaires. The sampling technique employed was purposive sampling. The population in this research consists of MSME business actors in Jayapura City, and based on Slovin's formula, the sample size was determined to be 100 respondents. The hypothesis testing analysis technique used was bootstrapping with the SmartPLS 4.0 application. The results of this study indicate that the use of accounting information systems and e-commerce has a positive and significant influence on the performance of MSMEs. The conclusions of this study show that 1) the accounting information system has a positive and significant effect on the performance of MSMEs, 2) e-commerce has a positive and significant effect on the performance of MSMEs, 3) accounting information systems and e-commerce simultaneously influence the performance of MSMEs in Jayapura City, suggesting that businesses should consider using accounting and sales tools through accounting information systems and e-commerce to develop their operations.
Peran Manajerial Dalam Pengelolaan Biaya Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dimoderasi Good Corporate Governance Admi Hardianti; Adolf Z. D Siahay; Ulfah Rizky Muslimin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5615

Abstract

This study aims to analyze the Managerial Role in Cost Management and Environmental Performance on Financial Performance, moderated by Good Corporate Governance. This study utilizes data from manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This study uses a quantitative approach using secondary data. The sample selection uses purposive sampling. The number of companies used is 11 companies for 4 consecutive years, resulting in 44 samples. The analytical tool used in this study is Eviews 12 software. The results of this study indicate that Environmental Performance has a significant positive impact on Financial Performance, while Environmental Costs have no significant impact. Good Corporate Governance cannot moderate the effect of Environmental Performance and Environmental Costs on Financial Performance. This study emphasizes the importance of environmental management that goes beyond compliance, to increase the legitimacy and attractiveness of companies in the eyes of investors. This study provides insights for companies and stakeholders regarding the importance of sustainability.
PENINGKATAN LITERASI KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN MASJID BAITUL MAKMUR Putri Ratnasari; Ulfah Rizky Muslimin; Asmaul Husna
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 3 (2025): Devote : Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i3.4600

Abstract

Masjid Baitul Makmur merupakan salah satu masjid yang berada di wilayah Perumnass I Waena. Seperti diketahui, bahwa masjid merupakan tempat ibadah umat muslim (Islam). Masjid selain sebagai tempat ibadah, juga sebagai organisasi nirlaba atau Non Profit Oriented (NFO) dalam bidang keagamaan yang dibiayai lewat donasi atau sumbangan. Lembaga nirlaba tetap harus memperhatikan aspek keuangan yang berasal dari dana masyarakat. Oleh karena itu, pertanggungjawaban dalam pelaporan keuangan menjadi penting untuk menjelaskan tentang pengelolaan keuangan, sehingga mampu meningkatkan kepercayaan publik terhadap lembaga masjid yang transaparan dan akuntabel. Namun, banyak diantara para pengurus masjid yang belum memiliki pemahaman yang memadai tentang literasi keuangan yang akan berdampak pada pengelolaan dana masjid dan kegiatan sosial yang akan diadakan. Pembuatan laporan keuangan masih menerapkan pola laporan keuangan tradisional. Oleh karena itu, diharapkan dengan adanya kegiatan pengabdian peningkatan literasi keuangan dan penyajian laporan keuangan dapat menambah pengetahuan pengurus masjid agar dapat mengelola dana masjid dengan baik, transparan dan akuntabel.
Co-Authors Admi Hardianti Adolf Z. D Siahay Alfonsina S.S Wanma Asmaul Husna Bucek Jalu A. Prasetyo Bucek Jalu Prasetyo Arjuna Dwi Lestari Elia Madatu Tandililing Elsyan Rienette Marlissa Ferdinant Martinus Djawa Gian Giovania Gregorius Adista Enrico Astawa Herlina Irianti Mulyono Jesika Nikita C Saerang Joice C. Karubaba Juliana Waromi, Juliana Maria Apriyane Patty Nickanor Kaladius Reumi Wonatorey Putri Ratnasari Putri Ratnasari Rizka Aisyah Nurjannah Syaikhul Falah Vince Tebay Westim Ratang Yulianti Karoma