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All Journal Jurnal Dinamika Ekonomi dan Bisnis Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat
Evisesti, Ulya
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing

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Edukasi Pencatatan Laporan Keuangan Sederhana Umkm Di Desa Tanjung Baru, Kecamatan Lembak Evisesti, Ulya; Ramadhani, Suci; Primanda, Aldi; Setiawan, Budi; Meiriasari, Vhika; Zaneta, Tria Lika; Gumarno, Hendry Natanael
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15905

Abstract

Tujuan dari penelitian ini adalah untuk memberikan pemahaman yang lebih baik kepada para pelaku usaha kecil dan menengah (UMKM) di Tanjung Baru, Kecamatan Lembak, mengenai pentingnya menjaga kestabilan kondisi keuangan. Penelitian ini menggunakan metode observasi, pembagian materi, dan sosialisasi yang dilakukan secara langsung kepada para pelaku UMKM. Berdasarkan hasil penelitian, mayoritas siswa UMKM sebelumnya tidak memiliki pengetahuan keuangan yang baik, sehingga berdampak negatif pada kinerja bisnis mereka. Setelah mengikuti pelatihan, terjadi peningkatan yang signifikan dalam pemahaman mereka, dengan 65% peserta mencapai pemahaman yang lebih baik dari 25% sebelum mengikuti pelatihan. Dengan demikian, edukasi yang diberikan efektif dalam meningkatkan kemampuan keuangan para siswa UMKM, dengan harapan dapat membantu mereka dalam membuat keputusan bisnis yang lebih efisien dan berkontribusi pada peningkatan kondisi ekonomi di masyarakat.
Pengenaan PPN, PPnBM, dan PKB Progresif Terhadap Minat Beli Mobil di Palembang Evisesti, Ulya; Desitama Anggraini, Leriza; Meisari, Vhika
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i1.7880

Abstract

Taxes are mandatory contributions levied by the government from the public and used for public purposes to promote societal welfare. This study aims to analyze the influence of Value-Added Tax (VAT), Sales Tax on Luxury Goods (STLG), and Motor Vehicle Tax (MVT) with progressive rates on the purchase interest of four-wheeled vehicles in Palembang City, specifically at SAMSAT Talang Kelapa in 2023. This research uses a quantitative method with primary data obtained through literature review, observation, interviews, and the distribution of questionnaires to 100 respondents. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the imposition of VAT, STLG, and MVT with progressive rates has a positive influence on the purchase interest of four-wheeled vehicles. Although high tax rates may reduce the purchasing power of some individuals, others continue to make purchases due to lifestyle and social status factors. The increase in progressive rates implemented in Palembang City also impacts the number of vehicle ownership and local tax revenue. Furthermore, the implementation of this tax policy is expected to help control the number of motor vehicles, aligning with the Sustainable Development Goals (SDGs) related to sustainable cities and communities. This study contributes to the government in designing more effective tax policies and to the public in understanding the impact of progressive taxes on vehicle purchase decisions. The findings are also expected to serve as a reference for further studies on taxation and its impact on regional economies
Co-Authors Budi Setiawan Desitama Anggraini, Leriza Gumarno, Hendry Natanael Meiriasari, Vhika Meisari, Vhika Primanda, Aldi Suci Ramadhani, Suci Zaneta, Tria Lika