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All Journal Jurnal Abdi Insani Equity: Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Accounting and Business Indonesian Journal of Dedication and Educations
Aprilian, Rahil Imainul
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DAMPAK DIGITAL MARKETING TERHADAP BRAND AWARENESS PADA UMKM DI KOTA PANGKALPINANG Yanto, Yanto; Aprilian, Rahil Imainul
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3293

Abstract

Tujuan dari penelitian yaitu untuk menjelaskan dampak digital marketing terhadap brand awareness Usaha Mikro Kecil Menengah (UMKM) di Kota Pangkalpinang. Secara lebih spesifik, tujuan dari penelitian ini adalah: 1). Mengidentifikasi platform sosial media mana yang paling banyak digunakan oleh UMKM dalam memasarkan produknya secara digital dan pengaruhnya terhadap brand awareness, 2). Menilai dampak digital marketing terhadap brand awareness pada UMKM di Kota Pangkalpinang, dan 3). Mengidentifikasi tantangan implementasi digital marketing yang dihadapi UMKM di Kota Pangkalpinang. Penelitian ini menggunakan google form dalam pengumpulan data penelitian. Dari hasil penelitian dapat diketahui bahwa penggunaan digital marketing berdampak positif dalam menciptakan brand awareness bagi UMKM di Kota Pangkalpinang. Dimana Facebook merupakan salah satu sosial media yang paling banyak digunakan oleh UMKM di Kota Pangkalpinang untuk memasarkan produknya. Sementara itu, tantangan utama yang dihadapi UMKM dalam menerapkan digital marketing adalah kurangnya sosialisasi dari pemerintah daerah mengenai manfaat penggunaan digital marketing bagi usaha atau bisnis. Sehingga diharapkan kedepannya lebih banyak lagi sosialisasi yang dilakukan oleh pemerintah daerah, baik melalui postingan sosial media maupun sosialisasi langsung yang diadakan di suatu tempat dengan mengundang UMKM sebagai peserta.
ANALYSIS OF TAX COMPLIANCE OF MSME OWNERS AFTER THE TAX HARMONISATION LAW Aprilian, Rahil Imainul; S, M Afdal
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3395

Abstract

Tax is one of the largest sources of state revenue. Tax compliance can increase government revenue and improve the stability of a country’s economy. As one of the driving tools of the country’s economy, MSMEs are also closely related to taxes. To increase tax awareness among MSME owners, the government has provided a small portion of the income tax rate to MSME owners, equivalent to 0.5% of the company’s gross turnover (sales) based on the HPP Law if it exceeds Rp.500,000,000.00. This qualitative study aims to analyze the understanding of MSME tax actors in the South Bangka region by understanding the current tax rates and office of MSME actors. The survey shows that MSME actors’ understanding of the reduction in income tax rates and tax administration is still low. Lower income tax rates and poor tax administration performance lead to low tax compliance among MSME actors.
Analisis Kelemahan Sistem Aplikasi DANA Dengan Kerangka Kerja COBIT 5.0 Domain DSS Syadzwah, Dzarra; Farensyah, Irgy Eza; Patrio, Gendra; Aprilian, Rahil Imainul
Indonesian Journal of Accounting and Business Vol 5 No 2 (2024): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v5i2.102

Abstract

Industri teknologi keuangan (financial technology) di Indonesia berkembang pesat ditandai dengan munculnya berbagai platform dompet digital. DANA merupakan salah satu aplikasi popular di Indonesia yang menawarkan berbagai keuntungan dan kemudahan bagi para penggunanya. Sebagai aplikasi yang memainkan peran penting pada ekonomi fintech di Indonesia, penting untuk memastikan keaman, keandalan, dan kepatuhan aplikasi tersebut. Penelitian ini berfokus untuk menganalisis kelemahan sistem aplikasi DANA dengan menggunakan kerangka kerja COBIT 5.0 domain Deliver, Service, and Support (DSS) untuk mengelola risiko secara efektif, meningkatkan pelayanan, dan mengetahui area yang perlu ditingkatkan. Metode yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dan analitis. Teknik pengumpulan data meliputi penyebaran kuisioner online maupun offline dengan melibatkan 30 responden dengan kriteria, pengguna aplikasi DANA. Data yang didapatkan kemudian dianalisis dengan kerangka kerja COBIT 5.0 domain DSS dan menunjukkanterdapat beberapa kelemahan signifikan dalam sistem aplikasi Dana yang perlu segera diperbaiki. Domain DSS01 (Manage Operations) dan DSS02 (Manage Service Requests and Incidents) menunjukkan kelemahan paling mendesak, khususnya terkait dengan kelancaran operasi dan respons layanan pelanggan.
Pendampingan Penyusunan Laporan Keuangan Pesantren Di Bangka sumiyati, sumiyati; Julia, Julia; Aprilian, Rahil Imainul; M. Afdal; Tsulis Amirudin Zahri
Indonesian Journal of Dedication and Educations Vol. 3 No. 2 (2024): Indonesian Journal of Dedication and Educations
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v3i2.56

Abstract

Islamic boarding schools are non-profit religious institutions based on education and provide services to the community. However, in financial management, Islamic boarding schools still use simple methods, especially in preparing financial reports. The boarding school applies a single entry system to record its financial transactions. Whereas in accounting, the double entry system facilitates the preparation of financial statements. This activity is a community service programme (PKM) with Islamic boarding schools in Pangkalpinang as partners. Assistance activities for preparing accounting systems and financial reports using the mentoring method. This activity is expected to help Islamic boarding schools prepare financial reports in accordance with applicable accounting standards. The evaluation results were carried out by distributing feedback sheets for target partners to get a picture of how effective this PKM activity was.
SOSIALISASI PENGGUNAAN SOCIAL COGNITIVE CAREER THEORY (SCCT) UNTUK MEMBANTU SISWA DALAM MENETAPKAN PILIHAN JURUSAN AKUNTANSI DI PERGURUAN TINGGI Yanto, Yanto; Aprilian, Rahil Imainul; Vebtasvili, Vebtasvili; Ridwan, Muhammad Qomaruddin
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1983

Abstract

The background of this activity focuses on the low interest of students in continuing to higher education, particularly in the field of accounting. This is due to a lack of understanding regarding the diverse and promising career prospects in accounting, such as job stability, competitive salaries, and opportunities for growth. In addition, limited outreach about accounting careers has led students to overlook this field as a potential future career choice. This activity aims to increase students’ understanding and interest in accounting careers. The community service program at SMK Negeri 1 Sungailiat aims to enhance accounting students’ understanding and interest in pursuing higher education in accounting. Using the Social Cognitive Career Theory (SCCT) approach, this program provides career guidance through workshops, interactive discussions, and SCCT-based questionnaires that measure students' self-efficacy, outcome expectations, and career goals. The results of this activity show a significant increase in students’ understanding of the importance of higher education in expanding career opportunities in accounting. Additionally, there is an increase in students’ confidence in accounting career prospects, as reflected in the questionnaire results. Students now better understand various career benefits, such as job stability and opportunities for growth. Positive feedback from students also indicates that the Social Cognitive Career Theory (SCCT) approach is effective in helping them make better career decisions. Therefore, this activity successfully motivates students to consider accounting as a career choice. In conclusion, SCCT-based career guidance helps students confidently choose accounting as their major. Recommendations are made to extend the duration of interaction and strengthen career guidance programs so that students receive continuous support in planning their education and future careers.
Regional Tax Compliance Analysis of PB1 in Pangkalpinang Pipin, Pipin; Aprilian, Rahil Imainul; Suciati, Fardillah; Elista, Irma
Equity: Jurnal Ekonomi Vol 13 No 2 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i2.398

Abstract

This study aims to evaluate the extent to which the installation of tax banners as media of socialization can improve tax compliance among cafe and restaurant business actors in Pangkalpinang City. Restaurant tax (PB1) is an important contributor to local revenue, with revenue achievements in 2023 amounting to IDR 27.3 billion or 21.7% of total local revenue. This study uses a descriptive qualitative approach, with data collected through observation, interviews, and documentation studies. The research sample includes 1-10 cafe and restaurant owners who have installed tax banners and routinely pay PB1. The research findings indicate that tax banners act as a visual reminder and educational media for consumers, although their influence on business actors is relatively limited. Banners are considered effective in increasing the timeliness of tax reporting, but do not have a significant impact on the amount of tax payments. The SWOT analysis reveals that banners have the advantage of being a cost-effective means of information and physical evidence of compliance, but also have weaknesses such as limited information space and the risk of "banner blindness". This study concludes that the installation of banners has a positive impact on tax compliance, although optimization efforts are still needed through more intensive socialization and periodic policy evaluation. The recommendations put forward include the need for further research with a quantitative approach and expanding the scope of research objects to obtain more comprehensive findings.
PENGELOLAAN KEUANGAN UMKM MELALUI PENCATATAN AKUNTANSI DIGITAL Yanto, Yanto; Aprilian, Rahil Imainul; Vebtasvili, Vebtasvili; Rudianto, Nur Ahmad Ricky; Ulfa, Ulfa
Jurnal Abdi Insani Vol 12 No 9 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i9.2766

Abstract

Pengelolaan keuangan yang efektif merupakan kunci keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM), terutama dalam menghadapi tantangan digitalisasi yang semakin kompleks. Pelatihan ini bertujuan untuk meningkatkan pemahaman dan keterampilan pencatatan keuangan digital di kalangan mitra usaha Batik Melayu Pinang Sirih. Metode pengabdian yang diterapkan adalah pendekatan partisipatif, dimulai dengan identifikasi kebutuhan melalui observasi dan wawancara mendalam untuk memahami praktik pencatatan keuangan yang ada. Selanjutnya, pelatihan intensif diberikan mengenai dasar-dasar pencatatan keuangan dan pengenalan aplikasi akuntansi digital seperti BukuKas dan Si Apik. Materi pelatihan mencakup pencatatan transaksi harian, penghitungan biaya produksi, serta penyusunan laporan laba rugi, neraca, dan arus kas. Setelah pelatihan, pendampingan dilakukan selama dua minggu untuk memastikan mitra dapat mengoperasikan aplikasi secara mandiri dan efektif. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai laporan keuangan, dengan 80% peserta merasa siap menggunakan aplikasi akuntansi digital. Meskipun demikian, beberapa peserta masih memerlukan pendampingan lebih lanjut, menandakan perlunya sesi lanjutan untuk memastikan penerapan yang optimal. Temuan ini menegaskan pentingnya pengelolaan keuangan yang teratur dan modern bagi UMKM, serta kebutuhan akan pelatihan berkelanjutan untuk mendukung transformasi digital yang lebih komprehensif. Oleh karena itu, pelatihan serupa sangat disarankan untuk dilaksanakan secara rutin, dengan perluasan topik yang mencakup aspek penjualan dan pemasaran digital, guna meningkatkan daya saing UMKM di pasar yang semakin kompetitif dan dinamis.
Co-Authors Elista, Irma Farensyah, Irgy Eza Julia Julia M. Afdal Muhammad Qomaruddin Ridwan Nur Ahmad Ricky Rudianto Patrio, Gendra Pipin, Pipin S, M Afdal Suciati, Fardillah SUMIYATI SUMIYATI Syadzwah, Dzarra Tsulis Amirudin Zahri Ulfa Ulfa Vebtasvili Vebtasvili YANTO YANTO