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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi
Setianan, Andreas Ronald
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Strategi Peningkatan Kepatuhan Pajak Melalui Pelatihan Brevet Pajak: Peran Motivasi dan Literasi Akuntansi Setianan, Andreas Ronald; Andika, Andika; Putri, Wika Harisa; Lestari, Puji
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2364

Abstract

In Indonesia, the obligation to pay taxes regulated through Law Number 28 Year 2007 is critical in the country’s fiscal structure. The self-assessment system recognizes the vital role of taxpayers in ensuring tax compliance and contribution. However, significant challenges, such as tax evasion, late payments, and incidents of incomplete payments, highlight the need to understand more deeply the factors that influence tax compliance. In addition, tax brevet training (PBP) is considered strategic to improve tax understanding and compliance, although accounting students’ interest in this program is not optimal. This study explores the moderating role of accounting literacy in the relationship between economic and quality motivation and its impact on accounting students’ interest in joining the PBP program. 200 data were collected using a quantitative approach through a questionnaire survey distributed to accounting students in Yogyakarta through Google Forms. Variable ratings were conducted using a Likert scale, while data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM). The study results show that both quality motivation and economic motivation significantly affect accounting students’ interest in participating in the PBP program. However, accounting literacy negatively moderates the effect of motivation on student interest. Furthermore, accounting literacy has no significant influence on increasing the impact of economic motivation on interest in joining the tax brevet. Based on the R Square test results, the effect of quality motivation and economic motivation moderated by accounting literacy has a moderate effect on accounting students’ interest in joining the PBP program, with a value of 0.682.
Transformasi limbah daun kering menjadi pupuk organik: inovasi untuk keberlanjutan pertanian di dusun Payak Cilik Andika, Andika; Setianan, Andreas Ronald; Firnaldo, Thomas Hughie; Berkasa, Firminus; Pakar, Colorus; Prasetyaningrum, Dian Budyanti; Utami, Syofiatun; Negara, Gregorius Arya Puspa Yudha; Azmi, Laely Nur; Fitriana, Reisa Wahyu; Mahendra, Bryan; Saputra, Pradanang Reza; Pratama, Antonius Febrian Doni; Luthfiana, Della Nanda; Laras, Titi
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21279

Abstract

AbstrakDi Indonesia, limbah kayu, ranting, dan daun mewakili sumber limbah terbesar ketiga, dengan kontribusi sekitar 13% terhadap volume limbah total. Dusun Payak Cilik, yang berlokasi di Desa Srimulyo, Kecamatan Piyungan, Bantul menghadapi tantangan dalam pengelolaan limbah daun kering, yang kerap diatasi melalui pembakaran terbuka. Praktik ini tidak hanya menyebabkan emisi gas rumah kaca tetapi juga menimbulkan risiko kesehatan. Kegiatan pengabdian kepada masyarakat (PKM) ini bertujuan untuk mengedukasi Ibu-ibu anggota Pemberdayaan Kesejahteraan Keluarga  (PKK) Payak Cilik, tentang pemanfaatan limbah daun kering sebagai kompos, dengan harapan meningkatkan pemahaman dan keterampilan dalam mengolah limbah menjadi pupuk organik yang berharga. Pendekatan PKM dilakukan melalui serangkaian tahapan, yang meliputi identifikasi masalah, penyuluhan, penyediaan alat dan bahan, praktik pembuatan kompos, dan evaluasi. Sebelum penyuluhan, rata-rata pemahaman awal para peserta tentang kompos dari daun kering dan metode pengolahannya berada pada tingkat 40% dan 30%, yang dikategorikan sebagai kurang dan buruk. Namun, setelah mengikuti penyuluhan, terjadi peningkatan signifikan yaitu rata-rata 71.43% dalam pemahaman mereka tentang kompos dari daun kering dan manfaatnya. Pemahaman tentang tahapan-tahapan dalam pembuatan kompos juga meningkat menjadi 70%. Penyuluhan ini berhasil membangkitkan minat seluruh peserta untuk menerapkan pengetahuan yang telah mereka peroleh. Secara keseluruhan, kegiatan penyuluhan dan praktik dalam program PKM ini terlaksana dengan sangat baik. Sebagai saran untuk PKM selanjutnya, inisiatif ini dapat diterapkan di komunitas pedesaan lainnya di seluruh Indonesia. Kata kunci: daun kering; edukasi lingkungan; limbah organik; pupuk kompos; pertanian berkelanjutan AbstractIn Indonesia, wood, twig and leaf waste represents the third largest source of waste, contributing around 13% to the total waste volume. Payak Cilik Hamlet, located in Srimulyo Village, Piyungan Sub-district, Bantul, faces challenges in managing dry leaf waste, often addressed through open burning. This practice not only causes greenhouse gas emissions but also poses health risks. This community service activity (PKM) aims to educate members of the Payak Cilik Family Welfare Empowerment (PKK) on using dry leaf waste as compost, hoping to increase their understanding and skills in processing waste into valuable organic fertilizer. The PKM approach is carried out through a series of stages, which include problem identification, counseling, provision of tools and materials, composting practice, and evaluation. Before the counseling, the participants' average initial understanding of compost from dried leaves and its processing methods were 40% and 30%, respectively, categorized as poor and poor. However, after attending the counseling, there was a significant increase of 71.43% on average in their understanding of compost from dried leaves and its benefits. The understanding of the stages in composting also increased by 70%. The counseling succeeded in arousing the interest of all participants to apply the knowledge they had gained. Overall, the extension and practical activities in this PKM program were very well implemented. As a suggestion for future PKM, this initiative can be implemented in other rural communities throughout Indonesia. Keywords: dry leaves; compost; environmental education; organic waste; sustainable agriculture
Co-Authors Andika Andika Azmi, Laely Nur Berkasa, Firminus Firnaldo, Thomas Hughie Fitriana, Reisa Wahyu Luthfiana, Della Nanda Mahendra, Bryan Negara, Gregorius Arya Puspa Yudha Pakar, Colorus Prasetyaningrum, Dian Budyanti Pratama, Antonius Febrian Doni PUJI LESTARI Putri, Wika Harisa Saputra, Pradanang Reza Titi Laras Utami, Syofiatun