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Universitas Mikroskil, Indonesia
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Pelatihan Software Akuntansi Accurate Online dalam Laporan Aktivitas Gereja Kristus Yesus - Medan Sulia; Mie Mie; Riny
I-Com: Indonesian Community Journal Vol 3 No 4 (2023): I-Com: Indonesian Community Journal (Desember 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v3i4.3523

Abstract

Software Accurate Online merupakan software yang digunakan untuk membantu pencatatan pembukuan dan pengelolaan data keuangan. Termasuk Gereja Kristus Yesus (GKY) telah menggunakan software Accurate.  Sinode GKY telah memberikan pelatihan, namun pengurus gereja masih mengalami kesulitan dalam pemahaman dan pengoperasian. Tujuan pelatihan dilakukan untuk memberikan keterampilan peserta dalam menggunakan software Accurate. Metode dalam kegiatan ini adalah diawali dengan persiapan pelaksanaan kegiatan pengabdian yaitu pengerjaan materi pelatihan dan persiapan pelaksanaan kegiatan lainnya. Peserta merupakan pengurus yang ditugaskan dalam pengelolaan dan pelaporan laporan aktivitas. Berdasarkan hasil jawaban pretest dan post test menunjukkan adanya peningkatan pemahaman terkait penggunaan  Accurate Online sebelum dan sesudah pelatihan. Dapat disimpulkan bahwa pelatihan ini telah memberikan bantuan pemahaman yang lebih baik terkait software akuntansi Accurate Online. Peserta tertarik untuk mempelajari lebih lanjut aplikasi akuntansi Accurate. Namun, hal ini tidak dapat dilanjutkan mengingat bahwa dibutuhkan peran serta pihak ketiga dan waktu yang jauh lebih panjang dari yang sebelumnya dilakukan.
ANALYSIS OF TAX COMPLIANCE BEHAVIOR: AN EXPERIMENTAL STUDY ON THE INFLUENCE OF MORAL MESSAGES AND THREATS OF SANCTIONS ON VOLUNTARY TAX COMPLIANCE Irfan Wahyudi; Farida Aryani; Wiljan Atfentia Kotngoran; Nelly Ervina; Riny
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.20201

Abstract

Voluntary tax compliance is a key pillar in maintaining a country's fiscal sustainability, yet tax authorities often face a dilemma between using a persuasive or coercive approach. This study aims to analyze taxpayer compliance behavior through an experimental study, focusing on the influence of moral messages and the threat of sanctions on voluntary compliance levels. Using a 2x2 between-subjects laboratory experimental design, participants were presented with tax scenarios that manipulated the presence of moral messages (non-moral vs. moral) and the level of sanction threat (high vs. low). Data analysis results indicate that moral messages significantly increase voluntary compliance because they activate individuals' internal norms (Khlif & Achek, 2015). On the other hand, a high threat of sanctions has been shown to be effective in increasing compliance immediately, but risks eroding taxpayers' intrinsic motivation in the long run (Alm & Torgler, 2011). Interestingly, the interaction between the two variables indicates that delivering moral messages combined with credible but moderate sanctions produces the most stable compliance levels. These findings imply the importance of tax authorities shifting their paradigm from merely rigid law enforcement to communication strategies that address the psychological and moral aspects of taxpayers.
Co-Authors Farida Aryani Irfan Wahyudi Mie Mie Nelly Ervina Sulia - Wiljan Atfentia Kotngoran