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All Journal Jurnal Akuntansi dan Keuangan AJAD : Jurnal Pengabdian kepada Masyarakat el-Amwal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE)
Sutan Febriansyah
Universitas Bumi Persada
Religion Humanities Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences Other

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Pengaruh Kebijakan E-Samsat, Tax Compliance Cost, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dinas SAMSAT Kabupaten Pidie Sutan Febriansyah; Sri Wahyuni
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.8729

Abstract

This study aims to examine the effect of e-samsat policies, tax compliance cost, service quality, and tax sanctions on taxpayer compliance at Pidie Samsat Service. The population in this study is the number of two-wheeled motor vehicle taxpayers whose population is unknown. The population that is not known with certainty is calculated using Lemeshow which produces a sample of 96 respondents. The data analysis methode used multiple linier regression. The results show that tax sanctions have an effect on taxpayer compliance. Meanwhile, e-samsat policies, tax compliance costs an service quality have no effect on taxpayer compliance.
Pengaruh Religiusitas Dan Gaya Hidup Terhadap Keputusan Membeli Kosmetik Halal Yusnidar Yusnidar; Intan Maulida; Sutan Febriansyah; Naufal Bachri
el-Amwal Vol 6, No 2 (2023): September
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v6i2.12960

Abstract

Studi ini bertujuan untuk menguji pengaruh religiusitas dan gaya hidup terhadap keputusan membeli kosmetik halal di kota Lhokseumawe. Metode sampling digunakan dalam penelitian ini adalah purposive sampling dan responden diperoleh dengan menyebarkan kuesioner tersturktur kepada 112 responden perempuan muda di kota Lhokseumawe. Data dianalisis dengan dengan menggunakan multiple linear regression. Hasil penelitian menunjukkan bahwa religiusitas dan gaya hidup berpengaruh signifikan dan positif terhadap keputusan membeli kosmetik halal di kota Lhokseumawe. Religiusitas merupakan faktor dominan dalam mempengaruhi keputusan pembelian produk kosmetik halal. Penelitian berimplikasi pada pembuktian bahwa variabel religiusitas dan gaya hidup merupakan faktor penting dalam konsep perilaku konsumen.
Pemberdayaan Masyarakat melalui Inovasi Pengolahan Ikan Nila menjadi Kerupuk Bernilai Jual Tinggi di Desa Mata Mamplam Zahraini Zahraini; Nurhayati Nurhayati; Surya Darni; Sutan Febriansyah; Rahimi Rahimi; Nurul Fadhila; Rahmatul Ulya; Milu Muspika Andini; Fisma Wani; Hasnawati Hasnawati; Liza Fadhila
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): APRIL 2026
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v6i1.814

Abstract

This community service activity was motivated by the community's limited knowledge and skills in processing Nile tilapia into economically valuable products. The approach used was participatory counseling and training, including material delivery, practical demonstrations, discussions, and evaluation through pretest and posttest. The program involved 30 participants, consisting of housewives and local fishery entrepreneurs. The results showed an improvement in participants' understanding, with the average pretest score of 61.10 increasing to 82.23 in the posttest, along with the ability to comprehend all processing stages from raw material selection to packaging. This activity also encouraged the community's interest in developing fish-based businesses as an alternative means to increase household income and contributed to economic empowerment as well as strengthened participation in the development of local products.
ECONOMIC EMPOWERMENT OF VILLAGE COMMUNITIES THROUGH FINANCIAL MANAGEMENT TRAINING AND SUSTAINABLE MICRO-BUSINESS DEVELOPMENT IN LHOKSEUMAWE CITY Sutan Febriansyah; Muhammad Multazam; Almunadiya; Raudhatinur; Nura Usrina; Yusnidar; Lia Rista
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4324

Abstract

This activity aims to increase the financial literacy capacity of village communities, strengthen the ability of micro-entrepreneurs to manage business finances effectively, and encourage the sustainability of businesses based on local potential. The training was held for one day and attended by 35 participants consisting of MSMEs, entrepreneurial housewives, and village youth in the Lhokseumawe City area. The implementation method included three main stages, namely: (1) preparation and coordination with village partners; (2) implementation of the training covering two main materials—simple financial management and sustainable micro-enterprise development strategies; and (3) evaluation and mentoring after the training for two months. A participatory approach was used so that participants actively discussed and directly implemented financial recording practices. The results of the activity showed a significant increase in participant understanding and skills. Before the training, only around 28% of participants were able to record their finances, while after the training, this figure increased to 87%. Participants also showed increased awareness of the importance of separating personal and business finances, and began planning more targeted business development strategies. In addition, small business groups were formed at the village level as an initial step towards sustainable economic empowerment. This PKM activity makes a real contribution to increasing the economic capacity of village communities and strengthening collaboration between universities and the community.
HUMAN RESOURCE MANAGEMENT TRAINING FOR BUMDES MANAGERS TO IMPROVE THE PROFESSIONALISM AND PERFORMANCE OF THE SEUNEUBOK DRIEN VILLAGE ORGANIZATION, KUTA MAKMUR DISTRICT, NORTH ACEH REGENCY Sutan Febriansyah; Surya Darni; Nasruddin; Intan Maulida; Rozaliana; Rifki
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

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

Abstract

Village-Owned Enterprises (BUMDes) are strategic instruments in village economic development, but their management still faces various challenges, particularly in human resource (HR) management. This community service activity aims to improve the capacity of BUMDes managers through HR management training. The methods used included workshops, group discussions, case studies, assistance in developing standard operating procedures (SOPs), simulations, and evaluations. The training results showed an increase in participant understanding, with an average pre-test score of 54 and a post-test score of 82, representing a 51.9% increase. Furthermore, 80% of participants successfully drafted a simple HR management SOP that could be immediately implemented in their respective BUMDes. This activity not only improved the knowledge and skills of managers but also produced a managerial document that serves as a work guideline. Thus, this training was effective in strengthening the professionalism of BUMDes management and contributing to improved village organizational performance.
Co-Authors Almunadiya Fisma Wani Hasnawati Hasnawati Intan Maulida Lia Rista Liza Fadhila Milu Muspika Andini Muhammad Multazam Nasruddin Naufal Bachri, Naufal Nura Usrina Nurhayati Nurul Fadhila Rahimi Rahimi Rahmatul Ulya Raudhatinur Rifki Rozaliana Sri Wahyuni Surya Darni Yusnidar Yusnidar Yusnidar Zahraini Zahraini