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All Journal Owner : Riset dan Jurnal Akuntansi Aptisi Transactions on Management Journal of Economics and Business UBS Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Information Systems and Technology Research Journal of Accounting and Finance Management (JAFM) Journal of Social Science Research Trend in Technology and Management Journal of Sustainable Community Service Journal Of Economic Sciences (Ekuisci) Asian Journal of Management, Entrepreneurship and Social Science
Aoliyah Firasati
Universitas Swadaya Gunung Jati
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Functionality, Reliability, and Effectiveness of Information Technology Services in Supporting VAT Administration Hery Setyo Nuryantoro, Petrus; Wahdiat, Irwan Sutirman; Firasati, Aoliyah
Journal of Information Systems and Technology Research Vol. 4 No. 3 (2025): September 2025
Publisher : Ali Institute or Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jistr.v4i3.1311

Abstract

This study addresses the persistent challenges faced by taxable entrepreneurs (PKP) in utilizing information technology (IT) for Value-Added Tax (VAT) compliance, including data inconsistencies, reporting delays, and uneven system optimization. The research emphasizes the unique value of integrating IT functionality, infrastructure reliability, and overall effectiveness to improve VAT administration. Data were collected from PKP in the Cirebon 3 region through questionnaires (offline and online) and direct interviews. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to measure the level of IT utilization and its effect on VAT compliance. The f indings reveal that IT functionality, reliability, and effectiveness are at a high level, indicating that IT has been successfully implemented in VAT administration. Input and output tax administration scores were also categorized as high, and regression analysis demonstrated a positive and significant impact of IT on VAT compliance, both partially and simultaneously. These results highlight the critical role of the government’s integrated Coretax system and PKP’s capacity to adopt and optimize IT solutions. The study contributes by showing that combining functionality, reliability, and effectiveness creates a comprehensive framework that enhances compliance and reduces administrative friction in VAT management.
THE EFFECT OF TAXPAYER AWARENESS, TAX SANCTIONS, FISCAL SERVICE QUALITY, AND EDUCATION LEVEL ON INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA CIREBON DUA. Meilinda, Riska; Lindya, Lindya; Firasati, Aoliyah
Journal Of Social Science (JoSS) Vol 3 No 8 (2024): JOSS: Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i7.346

Abstract

The purpose of this study was to investigate the effects of taxpayer awareness, tax sanctions, the quality of fiscal services, and education level on individual taxpayer compliance at the Cirebon Dua Primary Tax Service Office. This type of research is a type of basic research. The population of interest in this study comprises all individual taxpayers registered at the Cirebon Dua Primary Tax Service Office in 2023, totaling 547,405 taxpayers. This study employs the simple random sampling technique for sample selection. Primary data was collected through distributing questionnaires to respondents. Data analysis utilized multiple linear regression conducted with SPSS Version 25 software. The results showed that taxpayer awareness, fiscal service quality, and education level increased individual taxpayer compliance at KPP Pratama Cirebon Dua. However, it was found that tax sanctions had no effect on individual taxpayer compliance.
Inovasi Eko-Sabun Berbasis Eco-Enzyme sebagai Solusi Pengurangan Sampah Organik di Desa Danawinangun dan Desa Kanci, Cirebon Firasati, Aoliyah; Bukhori, Bukhori; Irvan, Muhammad; Permana, M. Septian Arya; Francisko, Muhamad; Salsabilla, Putri; Demiyati, Eba; Chaniago, Pedro Revosky
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 5 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i5.2133

Abstract

This Community Service Program (PKM) demonstrates a community-based circular model for reducing household organic waste through the following flow: organic waste bank ? eco-enzyme ? eco-soap ? non-commercial testing education. The intervention was implemented for approximately two months in Danawinangun Village, Klangenan District (Cirebon Regency) as the pilot location; the resulting tools were packaged into a Replication Kit for Kanci Village, Astanajapura District (dissemination replication baseline). The evaluation design was descriptive pre-post, including 4–6 training sessions (production SOP, K3, and QC), production of ?4 test batches, and household use testing labeled “Test Samples Not for Sale”.  The results show an increase in partner capacity: pre–post knowledge/skills 47.8 ? 82.4/100, 87% of participants passed the practical test, and SOP/K3 compliance was 92%. Product quality performance was stable: pH 7.5–8.0 (household cleaner/dishwash variants), foam stability ?24 hours, consistent viscosity through gradual addition of NaCl following the salt curve. Usability test (n=120 samples; 80% response rate) resulted in good acceptance (74% rated ?4/5). Early impact on household behavior (n=84) showed organic waste separation +29 points, reduction in burning ?23 points, and ownership of organic waste containers +29 points. Local institutions (Team Decree, weekly meetings, Log/QC/Batch Card forms) ensured traceability and rapid learning. Findings confirm that a simple, standardized, participatory upstream approach is feasible in the short term and ready for replication through the Kanci Replication Kit, without transactional elements in the initial phase.ABSTRAKProgram Pengabdian kepada Masyarakat (PKM) ini menunjukkan model sirkular berbasis komunitas untuk pengurangan residu organik rumah tangga melalui alur bank sampah organik ? eco-enzyme ? eko-sabun ? uji guna non-komersial edukasi. Intervensi dilaksanakan selama ±2 bulan di Desa Danawinangun, Kec. Klangenan (Kab. Cirebon) sebagai lokasi pilot; perangkat hasilnya dikemas menjadi Replication Kit bagi Desa Kanci, Kec. Astanajapura (diseminasi baseline replikasi). Desain evaluasi bersifat deskriptif pra–pasca, mencakup pelatihan 4–6 sesi (SOP produksi, K3, dan QC), produksi ?4 batch uji, serta uji guna rumah tangga berlabel “Sampel Uji Tidak untuk diperjualbelikan”. Hasil menunjukkan peningkatan kapasitas mitra: pre–post pengetahuan/keterampilan 47,8 ? 82,4/100, 87% peserta lulus uji praktik, dan kepatuhan SOP/K3 92%. Kinerja mutu produk stabil: pH 7,5–8,0 (varian household cleaner/dishwash), stabilitas busa ?24 jam, viskositas konsisten melalui penambahan NaCl bertahap mengikuti salt curve. Uji guna (n=120 sampel; respon 80%) menghasilkan keterterimaan baik (74% menilai ?4/5). Dampak dini perilaku rumah tangga (n=84) menunjukkan pemilahan organik +29 poin, penurunan pembakaran ?23 poin, dan kepemilikan wadah organik +29 poin. Kelembagaan lokal (SK Tim, rapat mingguan, formulir Log/ QC/ Kartu Batch) memastikan traceability dan pembelajaran cepat. Temuan menegaskan bahwa pendekatan hulu, sederhana, terstandar, dan partisipatif layak diterapkan dalam horizon singkat serta siap direplikasi melalui Replication Kit Kanci, tetap tanpa unsur transaksi pada fase awal.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cirebon Satu Janiman, Janiman; Firasati, Aoliyah
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.217

Abstract

Setiap tahun jumlah wajib pajak semakin meningkat, namun peningkatan jumlah wajib pajak tidak diimbangi dengan kepatuhan wajib pajak dalam memenuhi kewajiban pajaknya. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu. Jenis penelitian ini merupakan penelitian dasar atau basic research. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuisioner yang disebarkan kepada wajib pajak orang pribadi yang terdaftar di Kantor Pajak Pratama Cirebon Satu, populasi dalam penelitian ini berjumlah 116.409 dan sampel dalam penelitian ini berjumlah 100 responden yang diambil menggunakan cluster sampling. Metode Analisis statistic dalam penelitian ini adalah dengan menggunakan analisis regresi linear berganda dengan menggunakan Software IBM SPSS 25 for windows. Hasil penelitian menunjukan bahwa kesadaran wajib pajak dan kualitas pelayanan fiskus berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu. Sedangkan sanksi pajak tidak berpengatuh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu.
Pengaruh Capital Intensity Ratio, Firm Size, dan Return On Assets Terhadap Effective Tax Rate Firasati, Aoliyah; Janiman, Janiman; Yusuf Maulana, Dede
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.1309

Abstract

Effective tax rate merupakan persentase tarif pajak yang ditanggung oleh perusahaan yang digunakan untuk mengukur efektivitas suatu perusahaan dalam meminimalkan pajak dengan membagi beban pajak penghasilan terhadap pendapatan sebelum pajak. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi effective tax rate. Terdapat faktor yang digunakan dalam penelitian ini yang menjelaskan effective tax rate adalah capital intensity ratio, firm size, dan return on assets. Metode penelitian yang digunakan adalah metode asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek. Indonesia periode 2018-2021 yang berjumlah 76 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling, yaitu sampel yang digunakan dalam penelitian ini harus memenuhi kriteria sampel dan diperoleh sebanyak 15 perusahaan yang menjadi sampel dengan periode pengamatan selama 4 (empat) tahun sehingga didapat 60 sampel dalam penelitian ini. Teknik analisis dalam penelitian ini menggunakan regresi linear berganda yang sebelumnya dilakukan uji asumsi klasik mencakup normalitas, multikolinieritas, autokorelasi, dan heteroskedastisitas. Pengujian hipotesis menggunakan Uji t (uji parsial). Hasil penelitian ini menunjukan bahwa return on assets berpengaruh terhadap effective tax rate sedangkan capital intensity ratio dan firm size tidak berpengaruh terhadap effective tax rate.
Meningkatkan Literasi Pencatatan Keuangan UMKM melalui SI APIK: Studi di Kab. Cirebon Rokhayati, Hijroh; Firasati, Aoliyah; Prasetyo, Ari; Pranata, Puguh; Sitorus, Lorensia; Setianda, Rizky Aldi
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2283

Abstract

Micro, Small, and Medium Enterprises (MSMEs) struggle to make decisions and obtain finance due to insufficient accounting record-keeping methods. This community service project aims to increase the financial recording competence of MSMEs in Cirebon Regency through training participants in order to use the SI APIK application and provide structured mentoring. This activity was participated in by 25 MSMEs. The problem was the absence of credible financial information in decision-making and finance related to manual recording. The problem-solving strategy consisted of instruction and coaching regarding how to use the SI APIK program for MSMEs. The intervention comprised a 4-hour workshop and mentorship sessions for 25 MSMEs at T+7 and T+30. The training's effectiveness was evaluated through pre-post tests (15 items), practice rubrics (10 entries), satisfaction questionnaires, monitoring logs, and thematic analysis of qualitative data. The results showed that the combination of practical training and brief mentoring effectively improved digital literacy and recording practices, strengthening cash flow materials, micro-tutorials, and weekly SOPs is recommended for wider-scale implementation.ABSTRAKPraktik pencatatan keuangan yang lemah menghambat pengambilan keputusan dan akses pembiayaan bagi Usaha Mikro, Kecil, dan Menengah (UMKM). Kegiatan pengabdian kepada masyarakat ini ini bertujuan untuk meningkatkan kompetensi pencatatan keuangan UMKM di Kabupaten Cirebon melalui pelatihan penggunaan aplikasi SI APIK dengan pendampingan terstruktur. Kegiatan ini diikuti oleh 25 pelaku UMKM. Permasalah yang dihadapi adalah keterbatasan informasi keuangan yang andal dalam pengambilan keputusan dan pembiayaan karena pencatatan yang bersifat manual. Metode pemecahan masalah yang digunakan antara lain dengan melakukan pelatihan dan pendampingan penggunaan aplikasi SI APIK bagi UMKM. Intervensi meliputi workshop 4 jam dan pendampingan pada T+7 dan T+30 terhadap 25 pelaku UMKM. Pengukuran efektivitas pelatihan dengan menggunakan evaluasi menggunakan tes pra–pasca (15 item), rubrik praktik (?10 entri), kuesioner kepuasan, monitoring log, dan analisis tematik data kualitatif. Hasil menunjukkan adanya bahwa melalui kombinasi pelatihan praktis dan pendampingan singkat efektif meningkatkan literasi dan praktik pencatatan digital, penguatan materi arus kas, micro-tutorial, dan SOP mingguan direkomendasikan untuk skala lebih luas.
Co-Authors Ari Prasetyo Arinal Muna Aviv Tihan Bennet, Daniel Bukhori, Bukhori Chaniago, Pedro Revosky Dede Yusuf Maulana Demiyati, Eba Dewi, Susanti Faleri, Nabila Stefany Francisko, Muhamad Hery Setyo Nuryantoro, Petrus Hijroh Rokhayati, Hijroh Irwan Sutirman Wahdiat Janiman Janiman Janiman Janiman, Janiman Lestari, Wilda Fuji Lindya Lindya Maharani, Amelta Meilinda, Riska Melha, Melha Muhammad Irvan Nurjanah, Rina Permana, M. Septian Arya Pranata, Puguh Purdianto, Ario Qomalasari, Zahwa Rafa Faridah, Nur Rismayada Putri, Dwi Rizky Aldi Setianda Salsabilla, Putri Santi Halimatusadiyah, Dede Siska Ernawati Fatimah Sitoayu, Laras Sitorus, Lorensia Yahya, Adibah