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Pengaruh Literasi Keuangan dan Literasi Pajak terhadap Pengelolaan Keuangan UMKM : (Studi Kasus di UMKM Mitra Mandiri Kabupaten Brebes) Rena Widayanti; Dumadi Dumadi; Mohamad Badrun Zaman; Roni Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2335

Abstract

This study aims to identify and analyze the influence of financial literacy on financial management, tax literacy on financial management, as well as the simultaneous influence of financial literacy and tax literacy on financial management in UMKM Mitra Mandiri, Brebes Regency. The study population consisted of 120 individuals, and the sample was determined using the Slovin formula with an incidental sampling technique, resulting in 92 respondents. Primary data were obtained from respondents’ questionnaire answers. Hypothesis testing was conducted using SPSS 25. The theoretical foundation employed includes the Theory of Planned Behavior (TPB), financial management in MSMEs, financial literacy, and tax literacy. The results indicate that both financial literacy and tax literacy have a positive and significant influence on the dependent variable, financial management, whether partially or simultaneously, in UMKM Mitra Mandiri, Brebes Regency.
Media Pembelajaran Berbasis Teknologi di MI/SD Lingga Saniman Derajat; Rena Widayanti; Samsul Susilawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 10 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i10.2846

Abstract

Learning at the MI/SD level requires learning processes and experiences that can help students understand the lessons they will study. Learning media has an important role as an intermediary between teachers and students to understand the learning material being studied. Technology-based learning media has an important role as an intermediary between teachers and students in delivering learning material. The development and progress of science and technology is increasingly rapid and cannot be avoided, so creative and innovative educators are needed in developing learning media and resources. The Merdeka Curriculum is a reform effort in the education system in Indonesia which emphasizes developing the competencies and character of students in a more flexible and contextual manner. Efforts to improve the quality of education in Indonesia must be accompanied by technological developments. This research uses a Library Research approach with qualitative analysis based on the theory used, namely content analysis to strengthen the study with this theme. Library Research is library research by examining sources in the form of books, manuscripts, notes, etc. The use of learning media in the learning process cannot be separated from the student learning process, because the use of learning media that suits students' needs is to help students achieve learning goals