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All Journal E-Journal Perdagangan Industri dan Moneter e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Paradigma Ekonomika Referensi : Jurnal Ilmu Manajemen dan Akuntansi Studium: Jurnal Pengabdian Kepada Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti
Hermi Sularsih
Prodi Akuntansi,Universitas Tribhuwana Tunggadewi Malang
Humanities Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 Ahmad Mukoffi; Sukarno Himawan; Yayuk Sulistyowati; Hermi Sularsih; Aloysius Yahfetson Boru
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.13839

Abstract

Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.
Pelatihan Pengembangan Branding dan Pemasaran Produk Bubur Pedas Melalui Media Sosial dan Strategi Digital Marketing Hermi Sularsih; Luh Dina Ekasari; Sri Indah
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v3i1.86

Abstract

The prioritized issues in developing branding and marketing for Bubur Pedas (Spicy Porridge) micro, small, and medium enterprises (MSMEs) through social media and digital marketing strategies can be addressed gradually by adopting digital branding and marketing approaches. The implementation of sustainable programs, along with mentoring to establish business partnerships, plays a crucial role in this process. This study presents the execution of a Training on Branding and Marketing Development for Bubur Pedas Products through Social Media and Digital Marketing conducted by the Community Service Team, which received a positive response from Bubur Pedas MSMEs, represented by Kak Eva. The training results have significantly assisted the MSMEs in enhancing their product marketing by improving product quality through packaging design and effective marketing strategies on social media and digital platforms. Consequently, this training method proves to be both effective and efficient in enhancing the competitiveness of Bubur Pedas products from MSMEs.
Co-Authors Ahmad Mukoffi Akhamad Nasir Akhamad Nasir Asadi Asadi As’adi As’adi Datuk Maralelo Siregar Luh Dina Ekasari Nifanngeljau, Johanis Sri Indah Sukarno Himawan Sukarno Himawan Wibisono Yayuk Sulistiyowati Yuniar Ambarwati