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All Journal Budimas : Jurnal Pengabdian Masyarakat AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Studi Akuntansi, Keuangan, dan Manajemen
Mangngalla, Muliani
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences Other

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Pelatihan Pengisian SPT Tahunan Orang Pribadi (OP) bagi Dosen dan Pegawai di Universitas Kristen Indonesia Paulus Linting, Indriyanti; Djunaidy, Machmud; Pala'langan, Carolus Askikarno; Mangngalla, Muliani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i2.14742

Abstract

Wajib Pajak adalah individu atau oragnisasi yang termasuk pembayaran pajak, pemotong pajak, dan pemungutan pajak yang memiliki hak dan kewajiban perpajakan sesuai dengan peraturan perundang-undangan perpajakan. Tujuan dari pelaksanaan ini untuk meningkatkan pemahaman tentang pajak yang khususnya dalam pengisian laporan dan pengisian pemberitahuan pajak penghasilan tahunan (SPT) untuk Wajib Pajak Oragng Pribadi serta pemahaman dalam pentingnya pelaporan pajak dan wajib pajak yang menjadi kewajibannya. Pelatihan ini dilakukan untuk memberikan pemahaman mengenai pengisian SPT Tahunan sebagai wujud tanggungjawab sebagai warga negara yang baik. Pelatihan ini menggunakan metode penejelasan dan praktek yang dimana dapat disediakan komputer ataupun laptop dalam pengisian SPT melalui aplikasi e-Filling dari webside DJP.
Implementation of Practical Accounting Through Daily Journal Recording by Students at Sangkhom Islam Wittaya School, Thailand Mukminati, Mukminati; Mangngalla, Muliani; K, M. Yusuf; HA, Sitti Jami’ah; Darmawan, Wawan
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 3 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i3.780

Abstract

This Community Service Program aims to improve students' accounting literacy through the activity “Implementation of Practical Accounting Through Daily Journal Recording” at Sangkhom IslamWittaya School, Thailand. The background of this activity is the low level of students' understanding of accounting, which is considered difficult and abstract, so a simple, fun, and applicable learning method is needed. The learning by doing approach is used so that students can directly practice recording simple transactions based on their daily activities, such as receiving pocket money, buying necessities, or borrowing items. The activity was carried out in stages: pre-activity (needs analysis, material preparation, and coordination with the school), core activity (introduction to accounting concepts and daily journal entry practice), and post-activity (evaluation through pre-tests and post-tests). The results of the activity showed a significant improvement in student understanding, as seen from the increase in the average scores on five assessment indicators, namely understanding of basic accounting concepts, identification of simple transactions, journal entry skills, recording discipline, and summary writing skills. In addition to improving cognitive aspects, this activity also fostered discipline, responsibility, and accuracy in students' daily financial management. With teacher involvement, this program has the potential to be sustainable and can be used as a model for basic accounting learning in other schools. Contribution to Sustainable Development Goals (SDGs):SDG 4: Quality EducationSDG 8: Decent Work and Economic GrowthSDG 11: Sustainable Cities and CommunitiesSDG 12: Responsible Consumption and Production  
Pelatihan Pengisian SPT Tahunan Orang Pribadi (OP) bagi Dosen dan Pegawai di Universitas Kristen Indonesia Paulus Linting, Indriyanti; Djunaidy, Machmud; Pala'langan, Carolus Askikarno; Mangngalla, Muliani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Wajib Pajak adalah individu atau oragnisasi yang termasuk pembayaran pajak, pemotong pajak, dan pemungutan pajak yang memiliki hak dan kewajiban perpajakan sesuai dengan peraturan perundang-undangan perpajakan. Tujuan dari pelaksanaan ini untuk meningkatkan pemahaman tentang pajak yang khususnya dalam pengisian laporan dan pengisian pemberitahuan pajak penghasilan tahunan (SPT) untuk Wajib Pajak Oragng Pribadi serta pemahaman dalam pentingnya pelaporan pajak dan wajib pajak yang menjadi kewajibannya. Pelatihan ini dilakukan untuk memberikan pemahaman mengenai pengisian SPT Tahunan sebagai wujud tanggungjawab sebagai warga negara yang baik. Pelatihan ini menggunakan metode penejelasan dan praktek yang dimana dapat disediakan komputer ataupun laptop dalam pengisian SPT melalui aplikasi e-Filling dari webside DJP.
Neurofinance Perspective on Traditional and Behavioral Finance in Accounting Students' Decisions Mongan, Frischa Faradilla Arwinda; Mangngalla, Muliani; Suryandari, Ni Nyoman Ayu; Ratnasari, Desi; Badeng, Alfianti Arung
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5641

Abstract

Purpose: This study investigates the impact of traditional finance and behavioral finance on accounting students' financial decisions. A key objective is to emphasize the roles of financial literacy and psychological biases, and to determine whether neurofinance moderates their influence on individual choices. Methodology/approach: Adopting a quantitative design, data were gathered through questionnaires distributed to accounting students at UKI Paulus and UNMAS Denpasar. The research model was analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique, which enables testing of both direct and moderating relationships among complex variables. Results/findings: Both traditional finance and behavioral finance significantly influence students' financial decisions. Crucially, however, neurofinance does not significantly moderate the link between behavioral finance and financial decisions, suggesting that behavioral factors remain dominant. Future research should aim to integrate all three approaches into a unified framework. Conclusions: This study finds that behavioral finance has a more substantial impact on students' financial decisions than traditional finance. Neurofinance offers insights but does not significantly moderate this relationship, suggesting the need for further integration of all three approaches. Limitations: This research is confined to accounting students from two universities, which may limit the applicability of the results. Contribution: The study provides a unified framework for traditional, behavioral, and neurofinance. It uniquely shows that neurofinance moderates the impact of traditional finance, but not behavioral finance, providing new insights into student financial actions.
Co-Authors Badeng, Alfianti Arung Desi Ratnasari Djunaidy, Machmud Frischa Faradilla Arwinda Mongan HA, Sitti Jami’ah K, M. Yusuf Linting, Indriyanti Mukminati, Mukminati Ni Nyoman Ayu Suryandari Pala'langan, Carolus Askikarno Wawan Darmawan