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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Asean International Journal of Business DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Pepadu
Layali Ihyani
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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MENINGKATKAN KESADARAN PAJAK UMKM MELALUI PENDAMPINGAN PELAPORAN PAJAK SEDERHANA DI KOTA MATARAM R. Ayu Ida Aryani; Ikang Murapi; Ni Ketut Sriwinarti; Muliani Muliani; Arie Cahyani; Layali Ihyani; Nukman Nukman
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 2 (2026): Devote : Jurnal Pengabdian Masyarakat Global, June 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i2.6563

Abstract

The tax awareness of Micro, Small, and Medium Enterprises (MSMEs) in Mataram City still faces various obstacles, especially related to the understanding of tax obligations and the ability to prepare tax reporting independently. This condition causes some MSME actors to not carry out their tax obligations optimally. This community service activity aims to increase MSME tax awareness through simple tax reporting assistance tailored to the business characteristics of the participants. The implementation method includes tax socialization, training in the preparation of simple financial statements as a basis for tax reporting, tax calculation simulations, and direct assistance in the use of tax reporting applications. The activity was carried out in a participatory manner by involving MSME actors as the main subject of learning. The results of the activity showed that there was an increase in participants' understanding of tax functions, types of tax obligations, tax calculation procedures, and correct tax reporting procedures. Participants who previously had difficulties in compiling supporting documents for tax reporting began to be able to identify business transactions, compile simple records, and simulate tax reporting independently. In addition, this activity encourages the growth of awareness that tax compliance is an important part of business sustainability and contribution to regional development. The assistance provided not only increases the technical capacity of participants, but also builds a positive attitude towards tax compliance. Thus, this program makes a real contribution to strengthening the culture of tax awareness among MSMEs in Mataram City through an educational, applicative, and sustainable approach.
Evaluation of SPBE Implementation in Regional Governments: Analysis of the SPBE Index and the Quality of Digital Public Services Layali Ihyani; Sahdan Saputra; Rina Komala; FebriaNurmelia Marlina
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 12 No. 2 (2026): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v12i2.1016

Abstract

This study analyzes the influence of policy (X1), governance (X2), management (X3), and public services (X4) in the Electronic-Based Government System (EBGS) on the Government Digitalization Index. A quantitative approach was employed using multiple linear regression with Stata 17, while modern analysis was conducted using deep learning with the split-sample technique. Model validation was performed using the RMSE and MAE metrics to compare the accuracies of the traditional and modern methods.  The results indicate that all variables have positive and significant effects. Public services (X4) is the most dominant variable, followed by governance (X2), management (X3) and policy (X1). The consistency of the coefficient values in the training and testing data confirmed the high accuracy of the model. Deep learning analysis strengthens the regression findings by showing that policy and governance serve as catalysts that reinforce public services, whereas management functions as a support system that ensures implementation consistency.  Theoretically, the findings support the grand theory of governance, resource-based view (RBV), and public service theory, emphasizing governance, internal capacity, and quality of service as the main pillars of government digitalization. This study provides an empirical contribution to the literature on the key determinants of EBGS success and demonstrates the added value of using deep learning in public policy analysis.
Transformasi Akuntansi Keberlanjutan di Sektor Publik melalui Digitalisasi: Menuju Tata Kelola Berbasis ESG Rina Komala; Layali Ihyani; Widia Febriana
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 12 No. 2 (2026): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v12i2.1017

Abstract

The advancement of sustainability accounting within the public sector is becoming an increasingly important issue, driven by the rising demand for transparency, accountability, and management of public resources focused on sustainability. This research seeks to examine how digitalization contributes to the adoption of accounting that incorporates Environmental, Social, and Governance (ESG) principles across various public sector entities. The methodology employed is a descriptive qualitative approach, utilizing a literature review and an analysis of the implementation practices of digital systems in several governmental organizations. Findings indicate that leveraging digital technologies, including cloud computing-based accounting information systems, big data analytics, and integrated reporting platforms, can enhance the quality of sustainability information, making it available more swiftly, accurately, transparently, and in a more accessible manner. The incorporation of ESG indicators into.
Gadget Addiction and Time Management of The University Student Febria Nurmelia Marlina; Irwan Cahyadi; Layali Ihyani; Ega Dwi Putri Marswandi
Asean International Journal of Business Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i1.1468

Abstract

This study aims to analyze the effect of gadget addiction on organizational time management of students in the Management Study Program at Bumigora University. The method used in this study is a quantitative approach . Data were collected using a questionnaire that measures two main variables: gadget addiction (X) and time management (Y). A simple linear regression test was conducted to examine the effect of gadget addiction on time management. The results showed that gadget addiction has an effect on time management, with a regression coefficient value of 0.4723. Simultaneous testing also confirmed that gadget addiction has a significant influence on students' overall time management. In addition, the coefficient of determination (R²) of 0.5462 indicates that approximately 54.62 % of the variation in time management can be explained by gadget addiction. This study provides important insights for student organizations and educational institutions to improve time management by controlling excessive gadget use, in order to increase organizational productivity and performance.
ACCRUAL-BASED ACCOUNTING ASSISTANCE FOR FINANCIAL LITERACY AMONG 12TH GRADE SOCIAL STUDIES STUDENTS AT MA TARBIYATUL MUSTAFID Layali Ihyani; Sahdan Saputra; Abdul Muhid; Febria Nurmelia Marlina; Rina Komala; Ega Dwi Putri Marswandi
Jurnal Pepadu Vol 7 No 2 (2026): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v7i2.10738

Abstract

This community service program aimed to improve students’ understanding of accrual-based accounting through participatory socialization and practical simulation. The activity involved 54 students from XII IPS‑1 and XII IPS‑2 at MA Tarbiyatul Mustafid. The program was structured into three sessions: a theoretical presentation, a simulation of accrual-based transaction recording, and an interactive discussion. The evaluation results showed a significant improvement in students’ comprehension. The average pre‑test score of 45.2 increased to 78.6 in the post‑test. Prior to the activity, only 31% of students could distinguish between cash and accrual basis accounting, while after the activity, 73% were able to explain and apply accrual concepts in simple transaction cases. Both classes demonstrated consistent improvement, with average increases of +32.8 and +33.4 points. In practice, 85% of students successfully prepared accrual-based income statements for small business cases, although some still confused expenses and liabilities. Interactive discussions helped to correct these errors, reinforcing conceptual clarity. The findings confirm that direct practice with contextual case studies is more effective than purely theoretical learning methods.
Co-Authors Abdul Muhid Arie Cahyani Ega Dwi Putri Marswandi Ega Dwi Putri Marswandi Febria Nurmelia Marlina Febria Nurmelia Marlina FebriaNurmelia Marlina Ikang Murapi Irwan Cahyadi Muliani Ni Ketut Sriwinarti Nukman Nukman R. Ayu Ida Aryani Rina Komala Rina Komala Rina Komala Saputra, Sahdan Widia Febriana