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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Yufantria, Fenni
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Evaluasi kepatuhan pajak UMKM selama pandemi covid 19 Marlyna, Diana; Mareta, Ayu Riani; Yufantria, Fenni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.8 KB) | DOI: 10.32670/fairvalue.v4i11.1832

Abstract

The economic downturn during the pandemic affected MSMEs, especially from the number of sales. With declining financial conditions, MSMEs tend to be reluctant to implement tax compliance. From the external element, tax socialization affects tax compliance. This study wants to confirm the effect of MSME financial conditions and tax socialization on tax compliance during the COVID-19 pandemic. The research variables are MSME Financial Condition (X1), Tax Socialization (X2), and Tax Compliance (Y). This research is a quantitative research with hypothesis testing to determine the effect of the independent variable on the dependent variable. Classical test includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. All classical tests are met for the variables of MSME financial condition and tax socialization. Hypothesis testing resulted in a significance of less than 0.05, which means the hypothesis is supported, both the first hypothesis and the second hypothesis. It can be concluded that the financial condition of MSMEs has a positive effect on tax compliance and tax socialization also has a positive effect on tax compliance. The limitation of this research is the respondents who are reluctant to fill out the questionnaire. This study provides additional empirical evidence regarding the influence of MSME financial conditions during the pandemic and tax socialization on MSME tax compliance.
PENINGKATAN KUALITAS PENDIDIKAN MELALUI TRAINER HYBRID ENERGI BARU TERBARUKAN (PLTS DAN PLTB) DI SMK NEGERI 1 MERBAU MATARAM Utami Putri, Novia; Yufantria, Fenni; Aryanto, Aryanto; Pratama Zuhelmi, Tomy; Rizki Dalimunthe, Ernando; Miranda Nababan, Adelina; Ridwan Al Hafiz, Muhammad; Abdudohir, M Daffa; Nasrullah, Jibran; Adni Riyadi, Altino
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 11 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i11.4258-4266

Abstract

Program Pemberdayaan Kemitraan Masyarakat (PKM) ini berfokus pada pengembangan Trainer Hybrid Energi Baru Terbarukan (EBT) sebagai media pembelajaran inovatif di SMKN 1 Merbau Mataram, Lampung Selatan. Trainer ini mengintegrasikan dua sumber energi, yaitu Pembangkit Listrik Tenaga Surya (PLTS) dan Pembangkit Listrik Tenaga Bayu (PLTB), yang dirancang untuk memberikan pengalaman praktik langsung kepada siswa dalam memahami sistem pembangkit listrik hibrida. Permasalahan utama mitra adalah keterbatasan sarana praktik dan pemahaman siswa terhadap teknologi EBT yang masih terfokus pada PLTS saja. Melalui kegiatan ini, tim pengusul merancang, memproduksi, dan memberikan pelatihan penggunaan trainer hybrid yang dilengkapi dengan panel surya 10 Wp, turbin angin 500 W, baterai 12 V/7,5 Ah, dan inverter 220 V AC sebagai sistem pembelajaran terintegrasi. Penerapan trainer ini bertujuan meningkatkan kompetensi siswa bidang teknik tenaga listrik serta mendukung implementasi kurikulum berbasis EBT di lingkungan SMK. Hasil kegiatan menunjukkan peningkatan pemahaman mitra terhadap konsep energi hibrida hingga 80%, serta kemandirian guru dan siswa dalam mengoperasikan sistem tersebut. Trainer hybrid ini diharapkan menjadi model edukatif yang aplikatif, mendukung transisi menuju energi bersih, serta memperkuat kesiapan sumber daya manusia vokasi dalam menghadapi tantangan industri hijau di masa depan.
Co-Authors Abdudohir, M Daffa Adni Riyadi, Altino Aryanto Aryanto Mareta, Ayu Riani Marlyna, Diana Miranda Nababan, Adelina Nasrullah, Jibran Pratama Zuhelmi, Tomy Ridwan Al Hafiz, Muhammad Rizki Dalimunthe, Ernando Utami Putri, Novia