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All Journal Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Sari, Ranti Puspita
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing

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Pengelolaan Keuangan UMKM Dan Peningkatan Kreativitas Ibu-Ibu Rumah Tangga Dengan Cara Mengelola Sumber Daya Manusia Yang Ada Di Desa Tanjung Baru Sari, Ranti Puspita; Setiawan, Budi; Meiriasari, Vhika; 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.v6i2.15908

Abstract

Pengelolaan keuangan yang efektif adalah kunci untuk keberhasilan dan keberlanjutan usaha Mikro, Kecil, dan Menengah (UMKM), khususnya bagi ibu rumah tangga di Desa Tanjung Baru. UMKM di desa ini berfokus pada pengolahan nanas, salah satu komoditas unggulan yang berkontribusi pada perekonomian lokal. Penelitian ini bertujuan untuk memberikan pelatihan dalam pengelolaan keuangan UMKM dan inovasi produk nanas untuk meningkatkan kesejahteraan dan daya saing. Metode yang digunakan mencakup survei kondisi kebun nanas, edukasi tentang desain dan pemasaran produk, serta pelatihan inovasi produk dan pengelolaan keuangan. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta dalam mengelola keuangan serta kemampuan inovasi produk. Kesimpulannya, pelatihan ini berhasil meningkatkan kapasitas UMKM di Desa Tanjung Baru, dan disarankan agar pelaku UMKM terus mengembangkan pengetahuan serta memanfaatkan teknologi digital untuk memperluas pasar. Dukungan berkelanjutan dari berbagai pihak diperlukan untuk memastikan keberhasilan dan pertumbuhan usaha.
Efektivitas Pemungutan Pajak Sebagai Variabel Moderasi Dalam Pengaruh Kesadaran Wajib Pajak UMKM Terhadap Kepatuhan Wajib Pajak di 13 Ulu Kota Palembang Sari, Ranti Puspita; Pebriani, Reny Aziatul; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3964

Abstract

This study aims to analyze the influence of tax collection effectiveness, taxpayer awareness, and their interaction on taxpayer compliance. The research adopts a quantitative approach using moderated regression analysis. Data were collected through questionnaires distributed to 82 respondents, comprising MSME taxpayers in 13 Ulu Palembang City. The independent variables in this study are tax collection effectiveness and taxpayer awareness, while the dependent variable is taxpayer compliance. The findings reveal that taxpayer awareness has a significant positive effect on taxpayer compliance, indicating that higher taxpayer awareness enhances compliance with tax obligations. Conversely, tax collection effectiveness does not show a significant impact on taxpayer compliance. Moreover, the interaction between tax collection effectiveness and taxpayer awareness does not significantly moderate their effect on taxpayer compliance. These results suggest that tax collection effectiveness does not strengthen the relationship between taxpayer awareness and compliance. The study recommends that the government improve tax service quality through staff training, effective use of information technology, and more intensive tax outreach programs. Future researchers are encouraged to explore other factors, such as tax sanctions and incentives, that may influence taxpayer compliance.
Efektivitas Pemungutan Pajak Sebagai Variabel Moderasi Dalam Pengaruh Kesadaran Wajib Pajak UMKM Terhadap Kepatuhan Wajib Pajak di 13 Ulu Kota Palembang Sari, Ranti Puspita; Pebriani, Reny Aziatul; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3964

Abstract

This study aims to analyze the influence of tax collection effectiveness, taxpayer awareness, and their interaction on taxpayer compliance. The research adopts a quantitative approach using moderated regression analysis. Data were collected through questionnaires distributed to 82 respondents, comprising MSME taxpayers in 13 Ulu Palembang City. The independent variables in this study are tax collection effectiveness and taxpayer awareness, while the dependent variable is taxpayer compliance. The findings reveal that taxpayer awareness has a significant positive effect on taxpayer compliance, indicating that higher taxpayer awareness enhances compliance with tax obligations. Conversely, tax collection effectiveness does not show a significant impact on taxpayer compliance. Moreover, the interaction between tax collection effectiveness and taxpayer awareness does not significantly moderate their effect on taxpayer compliance. These results suggest that tax collection effectiveness does not strengthen the relationship between taxpayer awareness and compliance. The study recommends that the government improve tax service quality through staff training, effective use of information technology, and more intensive tax outreach programs. Future researchers are encouraged to explore other factors, such as tax sanctions and incentives, that may influence taxpayer compliance.
Co-Authors Budi Setiawan Gumarno, Hendry Natanael Meiriasari, Vhika Pebriani, Reny Aziatul