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All Journal Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Widyahayu Warmmeswara Kusumastati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Daerah dalam Membayar Pajak Restoran Prasetyo Pambudi; Yanuar Eko Restianto; Widyahayu Warmmeswara Kusumastati
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2026.5.1.21695

Abstract

This research tested the influences of taxation knowledge, tax payer awareness and tax penalty to local tax payer obedience in paying restaurant tax. This research used 112 restaurant sample in Cilacap’s District. It used questionarre as data collection tool. Research method used was multiple linear regression, which was done after doing validation test, reliability test, and classical assumption tests. The result showed that taxation knowledge and tax payer awareness influence significantly local tax payer obedience in paying restaurant tax. While tax penalty did not influence significantly local tax payer obedience in paying restaurant tax.
Mengenal Literasi Keuangan Rumah Tangga di Desa Metenggeng Purbalingga Widyahayu Warmmeswara Kusumastati; Yusriyati Nur Farida; Agus Faturokhman; Sugiarto Sugiarto
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.19500

Abstract

Household financial literacy plays a crucial role in supporting family welfare and economic resilience in rural communities. Limited understanding of financial management often leads to imbalances between income and expenditure, low saving capacity, and inadequate long-term financial planning. This community service activity was conducted in Metenggeng Village, Purbalingga Regency, aiming to enhance household financial literacy through education and simple mentoring. The implementation method included problem identification, financial literacy education, interactive discussions, and assistance in preparing household budgets. The results indicate an improvement in participants’ understanding of income management, expenditure control, and the importance of family financial planning. This activity is expected to encourage more prudent and sustainable financial behavior among rural households
Sosialisasi Digital Marketing pada UKM di Desa Mangunegaran, Kecamatan Mrebet, Kabupaten Purbalingga. Dewi Susilowati; Rini Widianingsih; Widyahayu Warmmeswara Kusumastati; Siti Maghfiroh; Bambang Setyo Budi Irianto
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16996

Abstract

Mangunegaran Village in Mrebet District, Purbalingga Regency, is home to many Micro, Small, and Medium Enterprises (MSMEs), particularly in the traditional food and bamboo handicraft sectors. However, the utilization of digital marketing among local MSME actors remains low. This community service activity aimed to improve MSME actors’ understanding of digital marketing through basic outreach and training. The methods used included needs identification, material preparation, outreach activities, and a simple evaluation using pre-test and post-test. The results showed an increase in participants’ understanding of the importance of digital branding, simple content creation, and the use of social media for promotion. This outreach is expected to serve as an initial step for MSMEs in Mangunegaran to expand their market through digital channels.
Co-Authors Agus Faturokhman Bambang Setyo Budi Irianto dewi susilowati Prasetyo Pambudi Rini Widianingsih Siti Maghfiroh Sugiarto Sugiarto Yanuar Eko Restianto Yusriyati Nur Farida