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All Journal Jurnal Ilmiah Wahana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal Of Human And Education (JAHE) Journal of Artificial Intelligence and Digital Business West Science Social and Humanities Studies Dhana Indonesian Journal of Accounting and Governance Dhana
Puspa, Eka Septariana
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EDUKASI PAJAK FINAL DAN PENCATATAN DIGITAL BAGI UMKM E-COMMERCE Puspa, Eka Septariana; Suyono, Windy Permata; Anugrah, Surya
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 5 (2025): Vol.6 No. 5 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i5.51645

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi perpajakan pada pelaku UMKM digital yang berjualan di platform TikTok Shop, Shopee, dan Tokopedia. Rendahnya tingkat kepatuhan pajak di kalangan UMKM disebabkan oleh minimnya pengetahuan mengenai kewajiban perpajakan, pencatatan keuangan, dan prosedur administrasi fiskal. Melalui pendekatan sosialisasi, pelatihan, dan pendampingan berbasis aplikasi keuangan sederhana, kegiatan ini berhasil meningkatkan pemahaman pelaku UMKM terhadap lima aspek utama: pajak final UMKM, pembuatan NPWP, pencatatan keuangan, pelaporan pajak, dan penggunaan aplikasi keuangan. Evaluasi dilakukan melalui pre-test dan post-test yang menunjukkan peningkatan signifikan pemahaman dan praktik perpajakan. Kegiatan ini juga mendukung Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs) poin ke-8 yaitu “Pekerjaan Layak dan Pertumbuhan Ekonomi” Dengan meningkatkan kapasitas pelaku UMKM digital dalam mengelola dan mematuhi aspek perpajakan, program ini mendorong formalitas usaha, memperkuat akses terhadap program dukungan pemerintah, serta meningkatkan keberlanjutan usaha kecil dalam ekonomi digital.
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Evianti, Dessy; Rahmiyati, Nekky; Mayndarto, Eko Cahyo; Puspa, Eka Septariana
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
Co-Authors Dwi Handarini, Dwi Evianti, Dessy Firnanda, Rio Hermawan, Sabo Irawan Irawan Judijanto, Loso Kurnia, Heri Luluk Faridah Mayndarto, Eko Cahyo Muhtadi, Muhamad Ammar Mustofa Mustofa Nekky Rahmiyati Novitasari, Salwa Aulia Putra Hernat, Okevanrianus Safarudin, Muhamad Sigid Sudiati, Rochma Surya Anugrah Suyono, Windy Permata Wida Aristanti, Wida