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All Journal Jurnal Ilmiah Ekonomi Islam Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Ilmiah Edunomika (JIE) Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian dan Pemberdayaan Banyuwangi
Wardani, Nila Ayu Kusuma
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Pelatihan Perpajakan PPH 21 Orang Pribadi Untuk Mewujudkan Kesadaran Pajak Generasi Z di SMK Islam Manba’ul Ulum Mayong Jepara P, Purwati; Wardani, Nila Ayu Kusuma; Ulum, Abdullah Ahnafil; Syarifudin, Muhammad; Febriyan, Rizky Maulana
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 5 (2024): Agustus
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13372028

Abstract

The younger generation, including millennials, is an important component in national development. Generation Z can occupy important positions in the future. Therefore, the level of knowledge and awareness of taxes is strategic and important to understand. The lack of public tax awareness is caused by ignorance about taxation. Building tax awareness needs to be built from school. As one of these efforts, community service was carried out at SMK Islam Manba'ul Ulum Mayong Jepara. The obstacles faced were the lack of introduction and knowledge of calculating personal income tax and the difficulty in explaining material related to calculating Personal Income Tax to students. The form of the solution, based on a joint agreement with SMK Islam Manba'ul Ulum, was to provide training aimed at realizing Generation Z's tax awareness starting from students' knowledge and understanding of taxation, especially Personal Income Tax Article 21 in Indonesia, both in theory and practice, especially its benefits and applications in the world of education. The training was given to 75 students of class XI Office Management Automation using lecture and practice methods, through the stages of providing general tax introduction material, Income Tax material and practice questions based on real cases. The results obtained from this training are an increase in students' knowledge and understanding in working on PPh tax transaction case study questions, the percentage of participants with exam scores above KKM reaching 97%.
Pelatihan Microsoft Office Untuk Meningkatkan Hard Skill Mahasiswa Politeknik Balekambang Jepara Sholikhah, Mar’atus; Wardani, Nila Ayu Kusuma; Purwati; Abror, A. Faiq
Jurnal Pengabdian dan Pemberdayaan Banyuwangi (Jurnal Abdiwangi) Vol 1 No 1 (2023): Jurnal Abdiwangi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/abdiwangi.v1i1.2023.21-31

Abstract

Penggunaan Microsoft Office dalam dunia pendidikan dan bisnis memegang andil yang besar. Karena itulah setiap mahasiswa perlu memiliki kemampuan dalam menggunakan paket perangkat lunak ini. Manfaat dari pengabdian masyarakat yang telah kami lakukan adalah untuk menambah pemahaman yang mendalam dan meningkatkan kemampuan praktis mahasiswa, terutama dalam mengetik sepuluh jari dan mengoperasikan perangkat lunak Microsoft Office, khususnya Microsoft Word, Microsoft Excel, dan Microsoft PowerPoint. Program ini mengadopsi metode pelatihan yang terstruktur dalam tiga tahap, dimulai dengan tahap perkenalan, dilanjutkan dengan penyampaian materi, dan diakhiri dengan praktik langsung dan mandiri. Sasaran dari program ini adalah seluruh mahasiswa Program Studi Rekayasa Perangkat Lunak yang merupakan angkatan 2021, dengan total peserta sebanyak 17 orang. Setelah menyelesaikan program ini, diharapkan mahasiswa akan memiliki kemampuan mengetik sepuluh jari dan mampu menggunakan Microsoft Office, seperti MS Excel, MS Word, dan MS PowerPoint. Kemampuan ini akan memungkinkan mereka untuk efektif menggunakan aplikasi-aplikasi ini dalam menyelesaikan berbagai tugas akademik dan juga sebagai tambahan keterampilan yang berguna di dunia kerja.
Pelatihan Perpajakan PPH 21 Orang Pribadi Untuk Mewujudkan Kesadaran Pajak Generasi Z di SMK Islam Manba’ul Ulum Mayong Jepara P, Purwati; Wardani, Nila Ayu Kusuma; Ulum, Abdullah Ahnafil; Syarifudin, Muhammad; Febriyan, Rizky Maulana
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 5 (2024): Agustus
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13372028

Abstract

The younger generation, including millennials, is an important component in national development. Generation Z can occupy important positions in the future. Therefore, the level of knowledge and awareness of taxes is strategic and important to understand. The lack of public tax awareness is caused by ignorance about taxation. Building tax awareness needs to be built from school. As one of these efforts, community service was carried out at SMK Islam Manba'ul Ulum Mayong Jepara. The obstacles faced were the lack of introduction and knowledge of calculating personal income tax and the difficulty in explaining material related to calculating Personal Income Tax to students. The form of the solution, based on a joint agreement with SMK Islam Manba'ul Ulum, was to provide training aimed at realizing Generation Z's tax awareness starting from students' knowledge and understanding of taxation, especially Personal Income Tax Article 21 in Indonesia, both in theory and practice, especially its benefits and applications in the world of education. The training was given to 75 students of class XI Office Management Automation using lecture and practice methods, through the stages of providing general tax introduction material, Income Tax material and practice questions based on real cases. The results obtained from this training are an increase in students' knowledge and understanding in working on PPh tax transaction case study questions, the percentage of participants with exam scores above KKM reaching 97%.
TRANSFORMASI AKUNTANSI NIRLABA: PERSEPSI MAHASISWA AKUNTANSI TERHADAP TANTANGAN DAN PELUANG DI ERA DIGITAL STUDI MAHASISWA AKUNTANSI KEUANGAN PUBLIK POLITEKNIK BALEKAMBANG JEPARA Wardani, Nila Ayu Kusuma
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstractThis study aims to explore the perceptions of public financial accounting students of Balekambang Jepara Polytechnic towards the challenges and opportunities in the transformation of non-profit accounting in the digital era. In addition, this study also seeks to identify the gap between the skills possessed by students and the needs of the non-profit sector and provide strategic recommendations for the development of a curriculum that is more in line with the needs of the digital era. The research method used is a qualitative approach with a case study method. Data were collected through in-depth interviews with Public Financial Accounting students of Balekambang Jepara Polytechnic and analyzed using thematic analysis techniques to identify key themes related to students' perceptions and readiness for the digitalization of non-profit accounting. The results of the study indicate that although students are aware of the importance of digitalization and see opportunities in the use of technology to improve efficiency and transparency in the non-profit sector, they feel less prepared due to limited digital skills and minimal exposure to non-profit accounting practices. This study emphasizes the need for curriculum updates to include materials on digital technology and non-profit accounting, as well as the provision of relevant practical training. Thus, students will be better prepared to face the challenges and take advantage of the opportunities offered by the digital transformation in the non-profit sector.Keywords: Non-Profit Accounting, Digital Age, Accounting Students
Sharia Accounting Perspective: The Influence of Community Participation, Use of Information Technology, and Apparatus Competence on Village Fund Management Accountability Wardani, Nila Ayu Kusuma; Hikmah, Nur; Ulfah, Sofia; Sholikah, Mar'atus; Purwati, Purwati
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.11361

Abstract

The aim of this research is to find out whether community participation, use of information technology, and apparatus competence have a positive effect on the accountability of village fund management and to examine the accountability of village fund management from a Sharia Accounting perspective. This research is a quantitative research where the population in this study was obtained from 15 villages with 75 respondents. The sampling technique used was purposive sampling. Data was obtained by documentation and questionnaires using multiple linear regression analysis. The results of this research show that Community Participation, Use of Information Technology and Apparatus Competence each have a positive and significant effect on village fund management accountability. Accountability from an Islamic economic perspective will be realized if village officials are able to fulfill their obligations to convey their mandate and responsibility for what they have done to agencies or communities who have the right to accept that accountability.
Peran Strategis Pajak Internasional dalam Mitigasi Base Erosion and Profit Shifting (BEPS) dan Dampaknya terhadap Pertumbuhan Ekonomi Berkelanjutan: Telaah Tantangan Implementasi di Negara Berkembang Wardani, Nila Ayu Kusuma; Fadhilah, Luthfi Ariza Sahril
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1378

Abstract

The ongoing problem of Base Erosion and Profit Shifting (BEPS), which jeopardizes tax revenues and fiscal capacity in developing nations amid growing economic globalization, is the focus of this study. Examining the strategic role of international taxes in reducing BEPS practices and promoting sustainable economic growth is the primary goal of this study, with a focus on the implementation challenges that developing economies face. This study uses a qualitative descriptive approach to do an organized literature review of reliable sources, such as peer-reviewed academic papers, international tax agreements, and OECD reports. The approach combines actual data on tax avoidance, investment flows, and administrative capacity with theoretical viewpoints on tax justice. The findings show that multinational tax cooperation, especially through the multinational Instrument (MLI) and the OECD BEPS framework, has contributed to reducing aggressive tax planning and enhancing transparency. However, the effectiveness of these mechanisms in developing countries remains limited by structural challenges such as weak tax administration capacity, regulatory gaps, and competitive pressure to lower corporate tax rates. The study concludes that international taxation can function as a catalyst for sustainable economic growth only when global standards are integrated with strengthened domestic fiscal capacity and a more equitable allocation of taxing rights for developing countries.
Co-Authors Abror, A. Faiq Fadhilah, Luthfi Ariza Sahril Febriyan, Rizky Maulana Muhammad Syarifudin Nur Hikmah P, Purwati Purwati Purwati Purwati Sholikah, Mar'atus Sholikhah, Mar’atus Ulfah, Sofia Ulum, Abdullah Ahnafil