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All Journal Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan AMMA : Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Syafrul Antoni
Institut Agama Islam Negeri Kerinci
Humanities Chemistry Education Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing

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The Influence of Government Expenditure and Regional Economic Growth on The Human Development Index in Districts and Cities In Jambi Province 2019-2021 Syafrul Antoni
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/6x6c2x41

Abstract

This research aims to analyze how much influence regional government spending and economic growth have on the human development index in districts and cities in Jambi Province. The data used is Time Series data for the 2019-2021 period. This research was conducted using quantitative methods using panel data regression analysis. The data came studied from 11 regional governments (districts and cities) located in Jambi Province over a period of 3 years (2019-2021). This data was obtained from the district and city Central Statistics Agency and from several related agencies. The data was then analyzed using the multiple regression method. Data calculations in this research used the SPSS program. The research results show that the regional government expenditure variable (X1) does not have a positive and significant effect on the human development index in districts and cities in Jambi province. Meanwhile, the economic growth variable (X2) also does not have a positive effect on the district and city human development index in Jambi province.
Sosialisasi Pemanfaatan Sistem Informasi Akuntansi Berbasis Digital Pada UMKM Syafrul Antoni; M Karim; Nelly Patria
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The Accounting Information System is a tool for Micro, Small and Medium Enterprises that is very necessary for preparing various efficient and valid reports. Socialization and training on digital-based accounting information systems is carried out with the aim of making MSME actors understand the importance of accounting information systems, so that business actors are expected to be able to use accounting information systems, especially digital, in carrying out their business so that valid information is produced in the decision-making process. This outreach and training was carried out for MSME actors in Kerinci district and Sungaifull city, Jambi province. This service was carried out for MSME actors, namely at Luxio Studio and Queen Laundry. The methods used in this community service are socialization, training and assistance in the use of accounting information systems using digitalization with tutorials and discussions. This service activity can change the perception of MSME actors regarding the importance of accounting information systems, and also MSME actors have the ability to implement digital-based accounting information systems in conducting business.
Sosialisasi Literasi Pajak Penghasilan Pada Generasi Milenial Dikota Sungai Penuh Syafrul Antoni; M. Karim; Nelly Patria; Halim; Karlini Oktarina
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 : Mei (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This community service activity aims to improve tax literacy, particularly related to Income Tax (PPh), among the millennial generation. The program was implemented through four stages: preparation and planning, socialization implementation, simulation and Q&A, and evaluation. The preparation phase involved identifying information needs, which led to the development of visual and digital-based educational modules and media. Socialization was conducted both offline and online, using a communicative approach relevant to young adults' characteristics. Tax calculation and reporting simulations were carried out to enhance participants' practical understanding, followed by interactive question-and-answer sessions. Evaluation using pre-test and post-test methods showed a significant improvement in participants' understanding, with average scores increasing from 52 to 84. The activity received positive feedback, with most participants expressing increased confidence in fulfilling their tax obligations independently. These results indicate that a communicative and applicative educational approach is effective in promoting voluntary tax compliance among millennials.
Sosialisasi Transformasi Literasi Pajak Penghasilan Bagi Generasi Milenial Melalui Pendekatan Komunikatif Dan Digital Syafrul Antoni; Alan Rakhmat Putra; M Karim; Karlini Oktarina
AMMA : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 : Mei (2026): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This community service activity aims to improve tax literacy, particularly Income Tax (PPh), among the millennial generation in Sungai Penuh City. The activity was carried out in four stages, namely: preparation and planning, implementation of socialization, simulation and Q&A, and evaluation. In the preparation stage, information needs were identified which resulted in visual and digital-based educational modules and media. The socialization was carried out face-to-face and online with a communicative approach relevant to the characteristics of the younger generation. Tax calculation and reporting simulations were conducted to improve participants' practical understanding, followed by an interactive Q&A session. Evaluation using pre-test and post-test methods showed a significant increase in participants' understanding, from an average score of 52 to 84. This activity also received a positive response from participants, with the majority feeling more confident in fulfilling their tax obligations independently. These results indicate that a communicative and applicable educational approach is effective in encouraging voluntary tax compliance among millennials.
Determinants of Corruption In Indonesia: The Moderating Role of ICT Syafrul Antoni; Sri Rahayu; Rita friyani; Wira Lestari
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2672

Abstract

This study examines the determinants of corruption in Indonesian provincial governments and investigates the moderating role of information and communication technology (ICT). Specifically, the study analyzes the effects of e-government implementation, local government size, and fiscal dependence on corruption levels. The analysis employs panel data from 31 provincial governments in Indonesia during the period 2019–2023, resulting in 155 observations. A Fixed Effect Model (FEM) is applied to estimate the relationships among the variables. The empirical results indicate that e-government implementation does not significantly reduce corruption, suggesting that digitalization alone is insufficient to improve governance outcomes without strong institutional capacity and effective monitoring mechanisms. In contrast, local government size and fiscal dependence on central government transfers show a significant negative relationship with corruption levels. These findings imply that stronger bureaucratic capacity and stricter fiscal supervision mechanisms may contribute to reducing corruption risks. Furthermore, the moderation analysis reveals that ICT does not strengthen the relationship between e-government and corruption reduction. However, ICT significantly moderates the relationship between government size and corruption, indicating that technological development may increase governance complexity within larger bureaucratic structures when digital governance systems are not optimally implemented. Overall, the findings highlight that digital technology is not a standalone solution for combating corruption. Its effectiveness depends largely on institutional quality, governance capacity, and robust accountability mechanisms.
Co-Authors Alan Rakhmat Putra Halim Karlini Oktarina M Karim M. Karim Nelly Patria Rita Friyani Sri Rahayu Wira Lestari