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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JPM: JURNAL PENGABDIAN MASYARAKAT
Widia Astuty
Universitas Muhammadiyah Sumatera Utara, Medan
Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Pengaruh Kesadaran Wajib Pajak Terhadap Preferensi Risiko Sebagai Variabel Moderasi Oktafiana Akmal; Zulia Hanum; Widia Astuty
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4389

Abstract

This stludy aims tlo examine andl analyze thle eflfect of taxplayer awarelness, tax klnowledge anld tax sanctions on individual talxpayer compliance with risk preference als a modlerating variablle at KPlP Pratama Medan Timur. The compliance rate of individuall taxpayers lat KPP Plratama Timur will decrease in 2022 by 85%. The type of research in this study is associative quantitative using data collection techniques with survey methods using questionnaires at KPlP Prlatama Mleldan Timur lJl. Suklamulia lNo. 17 A , Kelc. Medan Maimun, Indlonesia The methodl of deterlmining the slample with the slovin formula. The population of this research is 150,440 ltaxpayers while the rlesearch samplel is 100 relspondents. The data is processed using the SElM method wlith the help lof the Smart PLS alnalysis tool. Tlhe results of thlis study ilndicate that: (1) Taxlpayer awarenelss, tax knowledge and tax sanctions affect taxpayer compliance; (2) Risk preference does not moderate thel influence lof taxpayer lalwareness on taxplayer compliance and Risk preference moderates the influence of tax knowledge and tax sanctions on taxpayer compliance. For this reason, lit is hoped thatl KPP Pratamal Medan Timurl will further increase taxpayer awareness beyondl the ldesired standards so thatl later it willl be ablel to influencel taxpayers tol increase taxpayer lcompliance.
Optimization of Financial Literacy Among Micro, Small, and Medium Enterprises Through Simple Financial Management Practices Fajar Pasaribu; Widia Astuty; Muhammad Hasan Pasaribu; Miss Diana Laewang
JPM: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v7i1.2981

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are sectors that have a strategic role in supporting national economic growth, including in Belitung Regency. However, one of the fundamental problems faced by most MSME actors is the low financial literacy and business financial management skills. This condition has an impact on the inability of business actors to manage cash flow, separate personal and business finances, and carry out long-term financial planning effectively. This community service activity aims to improve financial literacy and simple financial management skills for MSME actors in Belitung Regency so that they can manage their businesses in a more professional and competitive manner. The implementation method includes training, mentoring, and direct practice regarding recording financial transactions, preparing simple financial statements, and planning business budgets. This activity was carried out by involving MSME actors from various economic sectors in Belitung Regency. The results of the activity showed an increase in participants' understanding of the importance of financial recording, simple report preparation, and financial management separate from personal finance. Participants also showed high enthusiasm in applying the simple financial planning and recording format provided. Overall, this activity has succeeded in making a real contribution in increasing the capacity and independence of MSME actors in managing business finances. With the increase in financial literacy, it is hoped that MSMEs in Belitung Regency can grow stronger, adaptive, and competitive to face regional and national economic challenges.
Optimizing the Utilization of Financial Literacy in Supporting Community Economic Development for Seafood Collectors and Micro-Businesses Widia Astuty; Sri Rahayu; Azwansyah Habibie; Nabila Aliyya; Muhammad Husein Pasaribu
JPM: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v7i1.2983

Abstract

This community service activity aims to enhance the financial management capabilities and financial literacy of residents in Bagan Deli Village, Medan Belawan District, as a strategic effort to strengthen the resilience of the local economy. The background of this program is rooted in the persistent challenges faced by the community, particularly the limited understanding of structured financial record-keeping, weak separation between personal and business finances, and low levels of financial literacy across multiple demographic groups. These conditions potentially hinder the growth of micro and small enterprises that form the backbone of the village economy. The primary targets of this activity include seafood collectors and micro-business actors who play a crucial role in local economic circulation but often lack access to practical financial education. The implementation of the program adopts a participatory and hands-on approach consisting of preliminary field observations, financial education sessions, and intensive mentoring. The educational component includes financial literacy socialization, practical training in simple bookkeeping systems, and guidance on utilizing digital platforms to support MSME promotion and market expansion. Throughout the mentoring phase, participants are encouraged to apply newly acquired knowledge directly to their daily financial practices, ensuring experiential learning and long-term retention. The results of the activity demonstrate a measurable improvement in participants’ awareness of systematic financial management, the importance of transparent record-keeping, and the productive use of digital technology in business operations. Overall, this community service initiative is expected to generate a sustainable impact by fostering disciplined financial behavior, strengthening entrepreneurial capacity, and contributing to the long-term economic welfare of the Bagan Deli community.
Co-Authors Azwansyah Habibie Fajar Pasaribu Miss Diana Laewang Muhammad Hasan Pasaribu Muhammad Husein Pasaribu Nabila Aliyya Oktafiana Akmal Sri Rahayu Zulia Hanum