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All Journal eCo-Buss NEAR: Jurnal Pengabdian kepada Masyarakat
Dian Eka Saputri
Universitas Malahayati
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Determinant Factors Affecting Compliance MSME Taxpayers (Case Study of Cipadang Village Community) Hardini Ariningrum; Irma Nuryana; Dian Eka Saputri
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1236

Abstract

Given that taxes represent the primary revenue source in Indonesia, the government places significant emphasis on the tax processing procedure. Micro, Small, and Medium Enterprises (MSMEs) receive a government-borne incentive of 0.5 percent Final Income Tax, underscoring the government's support for this sector. With 64.2 million MSMEs in Indonesia in 2019, comprising 99.99% of all business entities, these taxpayers are exempted from tax remittance up to a specified threshold, with no tax deductions or collections enforced upon their payments. This study endeavors to assess the impact of religiosity, love of money, tax knowledge, taxpayer awareness, tax rates, and tax sanctions on compliance among MSME taxpayers registered in Cipadang Village. Employing a quantitative approach, data is gathered through questionnaires, involving 30 respondents who are MSME taxpayers. This research contributes to the advancement of tax accounting and behavioral accounting research, particularly concerning compliance with tax payments among MSME taxpayers.  
Edukasi Penerapan Digital Marketing Dalam Pembukuan Keuangan Akuntansi Sederhana Pada Umkm Produk Kue Semprong Di Desa Natar Kabupaten Lampung Selatan Hardini Ariningrum; Victoria Ari Palma Akadiati; Kusnadi Kusnadi; Afrilisis Safitri; Dian Eka Saputri
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i1.3252

Abstract

Transformasi digital menuntut pelaku UMKM untuk mengadaptasi teknologi dalam operasional bisnis, termasuk dalam hal pencatatan keuangan dan strategi pemasaran. Namun, banyak pelaku UMKM yang masih terbatas dalam pemahaman akuntansi dasar dan belum memanfaatkan digital marketing secara optimal. Kegiatan pengabdian ini bertujuan untuk memberikan edukasi terkait penerapan digital marketing serta pembukuan keuangan akuntansi sederhana kepada pelaku UMKM produk kue semprong di Desa Natar, Kabupaten Lampung Selatan. Metode yang digunakan meliputi observasi, wawancara, pelatihan langsung, serta evaluasi pemahaman peserta melalui pre-test dan post-test. Materi pelatihan mencakup pemanfaatan media sosial untuk pemasaran, penyusunan laporan laba rugi berbasis Excel, dan literasi akuntansi sesuai SAK EMKM. Hasil kegiatan menunjukkan peningkatan kemampuan pelaku usaha dalam pencatatan keuangan secara digital serta pemahaman mengenai strategi pemasaran berbasis platform online. Kegiatan ini mendorong efisiensi operasional, akurasi laporan keuangan, serta potensi perluasan pasar secara signifikan. Evaluasi akhir menunjukkan bahwa pelaku UMKM mulai mampu memisahkan keuangan pribadi dan usaha serta menyusun laporan keuangan yang lebih terstruktur. Program edukasi ini direkomendasikan untuk direplikasi pada sektor UMKM lainnya yang menghadapi tantangan serupa
Co-Authors Afrilisis Safitri Hardini Ariningrum Irma Nuryana Kusnadi Kusnadi Victoria Ari Palma Akadiati