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TINGKAT AKSEPTASI DAN KEPATUHAN PAJAK PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) TERHADAP PERATURAN PEMERINTAH NO 23 TAHUN 2018 Elia Madatu Tandililing; Ulfah Rizky Muslimin; Maria Apriyane Patty; Bucek Jalu A. Prasetyo; Gian Giovania; Putri Ratnasari; Joice C. Karubaba; Yulianti Karoma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14263

Penelitian ini mengekplorasi tingkat akseptasi dan kepatuhan pajak pelaku Usaha Mikro, Kecil dan Menengah (UMKM) terhadap Peraturan Pemerintah Nomor 23 Tahun 2018. Menggunakan Theory of Planned Behavior (TPB) sebagai model landasan teori, penelitian ini bertujuan untuk mengelaborasi dan menganalisis: (1) persepsi, (2) komitmen kepatuhan pajak dan (3) faktor-faktor yang mempengaruhi tingkat kepatuhan pajak pelaku UMKM terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus serta dilakukan dengan teknik in-depth interview kepada 18 wajib pajak orang pribadi UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Menggunakan tiga elemen penentu kehendak dan kecenderungan kehendak dalam TPB dalam mengelaborasi dan menganalisis tiga tujuan penelitian tersebut, penelitian ini memiliki tiga hasil penelitian. Pertama, para partisipan menunjukkan persepsi yang positif terhadap kebijakan pajak UMKM. Persepsi tersebut termotivasi oleh tax morale partisipan yang direfleksikan melalui: komponen manfaat yang mendominasi sikapnya terhadap perilaku; dorongan yang positif, kaidah dalam agama beserta praktek nyata kepatuhan pajak di lingkungannya yang membentuk norma subjektifnya dan; hal kemudahan yang mendominasi persepsi kendali keperilakuannya. Kedua, mayoritas partisipan menunjukkan komitmen yang kuat untuk berlaku patuh terhadap kewajiban pajaknya. Hal ini terwujud dalam keputusan kehendak berperilakunya. Ketiga, tingkat kepatuhan pajak dari partisipan kuat dipengaruhi oleh motivasi yang melekat dalam persepsinya. Mengacu pada ketiga hasil tersebut, partisipan menunjukkan tingkat akseptasi dan kepatuhan pajak yang memadai terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018.

PENDAMPINGAN PENATAUSAHAAN DAN PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS DIGITAL DI KAMPUNG ENGGROS Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah; Bucek Jalu Prasetyo Arjuna; Gian Giovania; Yulianti Karoma; Alfonsina S.S Wanma
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5653

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in supporting national and regional economic stability. In Papua, the MSME sector continues to develop as a key driver of the local economy. However, many MSME actors still face challenges in financial management, such as the lack of transaction recording, the absence of separation between personal and business finances, and limited understanding of financial reporting. This condition results in a low ability to control cash flow and to access formal financing sources. The use of digital technology through financial applications has become an effective solution to improve efficiency and transparency in MSME financial management. One recommended application is SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan), developed by Bank Indonesia, which helps business actors prepare simple digital-based financial reports. This community service activity was conducted in Kampung Enggros, Distrik Abepura, Kota Jayapura, Provinsi Papua, aiming to provide assistance in bookkeeping and the preparation of digital-based financial reports for local micro business actors. The methods used include socialization, training, and participatory assistance in the use of the SIAPIK application. The results show a significant improvement in participants’ understanding of transaction recording, asset management, pricing determination, and receivables and payables management. In addition, business actors are able to operate the SIAPIK application independently and produce valid financial reports to support decision-making and access to financing.

Financial Literacy, Capital Structure, and Financial Planning as Determinants of MSME Sustainability: Mediating Role of Profitability Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2087

Micro, Small, and Medium Enterprises (MSMEs) in Papua face significant sustainability challenges, particularly in the early years of operation, due to limitations in financial management practices. This study examines the direct and indirect effects of financial literacy, capital structure, and financial planning on MSME sustainability, with profitability as a mediating variable. A quantitative explanatory approach was employed using data from 200 MSMEs selected through purposive sampling. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital structure and financial planning have positive and significant effects on profitability, while financial literacy shows a negative significant effect. Profitability, in turn, has a strong positive influence on sustainability and mediates the relationships between financial variables and MSME sustainability. The findings suggest that, in certain contexts, higher financial literacy may lead to more conservative financial behavior, which can reduce short-term profitability and indirectly affect sustainability outcomes. This study contributes to the literature by providing an integrated model of MSME sustainability and highlighting the context-dependent role of financial literacy. However, the findings should be interpreted with caution due to the use of cross-sectional and self-reported data. The results offer practical implications for policymakers and practitioners in designing financial development programs that balance risk management and profit optimization to support sustainable MSME growth.

Financial Literacy, Capital Structure, and Financial Planning as Determinants of MSME Sustainability: Mediating Role of Profitability Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2087

Micro, Small, and Medium Enterprises (MSMEs) in Papua face significant sustainability challenges, particularly in the early years of operation, due to limitations in financial management practices. This study examines the direct and indirect effects of financial literacy, capital structure, and financial planning on MSME sustainability, with profitability as a mediating variable. A quantitative explanatory approach was employed using data from 200 MSMEs selected through purposive sampling. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital structure and financial planning have positive and significant effects on profitability, while financial literacy shows a negative significant effect. Profitability, in turn, has a strong positive influence on sustainability and mediates the relationships between financial variables and MSME sustainability. The findings suggest that, in certain contexts, higher financial literacy may lead to more conservative financial behavior, which can reduce short-term profitability and indirectly affect sustainability outcomes. This study contributes to the literature by providing an integrated model of MSME sustainability and highlighting the context-dependent role of financial literacy. However, the findings should be interpreted with caution due to the use of cross-sectional and self-reported data. The results offer practical implications for policymakers and practitioners in designing financial development programs that balance risk management and profit optimization to support sustainable MSME growth.

Accounting Information System Understanding and Student Financial Reporting Quality: Human Resource Quality as Moderator Klara Wonar Bura; Manggalawati Tande Bura; Maria Apriyane Patty
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.673

This study examined the effects of Accounting Information System (AIS) understanding and human resource quality on students’ financial reporting quality and tested the moderating role of human resource quality. An explanatory cross-sectional survey was conducted involving 150 accounting department students at Universitas Cenderawasih who had completed AIS coursework. Purposive sampling was applied and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). AIS understanding positively affected financial reporting quality (β=0.482, t=8.063, p<0.001), as did human resource quality (β=0.474, t=6.071, p<0.001). The interaction was not significant (β=0.009, t=0.232, p=0.817, f²=0.0004). The model explained 75.7% of the variance and showed positive predictive relevance. AIS understanding and human resource quality operated mainly as parallel direct capabilities rather than complementary moderators. The single-institution, cross-sectional design and the single-indicator final AIS construct limited generalizability and measurement breadth. The study extends AIS and reporting-quality research to accounting education in Papua and clarifies the boundary of competence-based moderation.

Mental Health Literacy Education through the “Why Am I Feeling Galau?” Seminar for University Students in Tana Toraja Regency, South Sulawesi Manggalawati Tande Bura; S. Shilfani; Christine Jois Karubaba; Maria Apriyane Patty
Golden Ratio of Community Services and Dedication Vol. 6 No. 2 (2026): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v6i2.2734

Mental health is essential to university students’ psychological well-being and academic functioning. Academic, social, financial, and personal pressures can affect students’ emotional states, often described in Indonesian as “galau,” which refers to feelings of emotional distress, confusion, or uncertainty. Limited mental health literacy may hinder students’ ability to recognize their emotions, manage psychological stress, and identify appropriate sources of support. This community service activity aimed to enhance students’ mental health literacy and awareness through a seminar entitled “Mental Health Awareness: Why Am I Feeling Galau?” The seminar was held on October 10, 2026, at Grand Hotel Metro Permai in Tana Toraja Regency, South Sulawesi, and was attended by 160 university students. A psychoeducational approach was implemented through presentations, interactive discussions, question-and-answer sessions, and reinforcement of key mental health messages. The topics covered included emotional awareness, psychological stressors, adaptive coping strategies, the risks of self-diagnosis, mental health stigma, social support, and professional help-seeking. The seminar provided an educational platform for connecting mental health concepts with students’ everyday experiences. Participants’ engagement in discussions and question-and-answer sessions demonstrated their involvement in the learning process. However, because no pre-intervention or post-intervention assessments were conducted, improvements in mental health literacy or changes in participants’ behavior could not be empirically established. This activity provides a foundation for developing more sustainable mental health literacy programs through collaboration among universities, communities, and mental health professionals.

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