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All Journal Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Ayub Domili
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Penguatan Akuntabilitas Syariah UMKM Kuliner Melalui Pendampingan Sertifikasi Halal di Foodcourt Masjid Sabilularsyad Universitas Negeri Gorontalo Niswatin Niswatin; Nilawaty Yusuf; Dirman Dirman; Ayub Domili
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 3 (2026): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 3 (July 2026) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i3.168

Abstract

Kegiatan pengabdian ini dilatarbelakangi oleh rendahnya pemahaman pemilik lapak kuliner di kawasan Foodcourt Masjid Sabilularsyad UNG mengenai Nomor Induk Berusaha (NIB) dan sertifikasi halal. Fokus pengabdian diarahkan pada penguatan literasi halal, kesiapan legalitas usaha, dan akuntabilitas syariah UMKM kuliner. Tujuan kegiatan ini adalah meningkatkan pemahaman pemilik lapak tentang urgensi sertifikasi halal, prosedur pengajuan, serta dokumen yang perlu dipersiapkan. Metode pengabdian menggunakan pendekatan edukatif-partisipatif melalui survei lokasi, identifikasi mitra, koordinasi dengan PINBUK, sosialisasi NIB dan sertifikasi halal, pendampingan awal persiapan dokumen, evaluasi pemahaman peserta, dan rencana tindak lanjut. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya NIB dan sertifikasi halal sebagai dasar legalitas, kepercayaan konsumen, dan akuntabilitas syariah. Kegiatan ini juga mendorong komitmen awal pemilik lapak untuk melanjutkan pengurusan NIB dan sertifikasi halal.
Pengaruh Pengetahuan Fiskal dan Ketegasan Sanksi Terhadap Kepatuhan Pajak Pelaku UMKM Pajak Restoran di Kota Gorontalo Ayub Domili; Lukman Pakaya; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12473

Abstract

This study aims to determine the effect of fiscal knowledge and strictness of sanctions on tax compliance of restaurant tax MSMEs in Gorontalo City. The research method used was quantitative. Data collection was conducted by distributing questionnaires to restaurant tax MSMEs in Gorontalo City. The population in this study were restaurant tax MSMEs registered as restaurant taxpayers in Gorontalo City, with a sample size of 92 respondents. The data analysis technique used was multiple linear regression analysis with the help of SPSS. The results showed that fiscal knowledge partially had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City, and strictness of sanctions had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City. Simultaneously, fiscal knowledge and strictness of sanctions had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City, explained by the variable's R-square value of 74.2%, while the remaining 25.8% was contributed by other variables outside the research model.
Co-Authors Dirman Dirman Mohamad Ramdan I. Lamala Muliyani Mahmud Nilawaty Yusuf Niswatin Pakaya, Lukman