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All Journal Unram Journal of Community Service (UJCS) Room of Civil Society Development Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Room of Civil Social Development
Heriansyah, Dasep
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MENTAL TAX ACCOUNTING FRAMEWORK: EXPANDING THE BOUNDARIES OF MENTAL ACCOUNTING IN TAX DECISION-MAKING Dwi Rahayu; Heriansyah, Dasep; Rohayati, Iis
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.2104

Abstract

This study highlights the role of Mental Tax Accounting in shaping tax compliance in Indonesia, where national revenue largely depends on tax collection. The main issue addressed is the low level of tax compliance, which is not only caused by economic factors but also influenced by psychological aspects, such as how taxpayers mentally process tax-related information. This study aims to develop a Mental Tax Accounting framework by integrating the concepts of mental accounting, cognitive biases, and social factors within the taxation context. This study uses a systematic literature review of 25 selected studies from the Scopus, Web of Science, and Google Scholar databases. The findings identified eight key indicators: (1) mental tax categorisation, (2) cognitive biases, (3) fairness perception, (4) decision heuristics, (5) loss aversion, (6) mental framing, (7) emotional factors, and (8) social influence. The results indicate that behavioral economics-based interventions, such as tax communication redesign, system simplification, and the use of social norms, can serve as additional indicators for tax compliance compared to conventional approaches. Keywords: behavioral economics, tax policy, tax compliance, mental tax accounting, fiscal psychology
Peningkatan Kapasitas Akuntansi Koperasi melalui Sosialisasi SAK-EP di Desa Sayati Rahayu, Dwi; Sabar; Rohayati, Iis; Nurjannati Iskandar, Fatimah; Heriansyah, Dasep
Room of Civil Society Development Vol. 4 No. 4 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.708

Abstract

Koperasi memiliki peran strategis dalam memperkuat perekonomian masyarakat, khususnya pada sektor usaha mikro, kecil, dan menengah (UMKM). Namun, keterbatasan pemahaman terhadap standar akuntansi dan tata kelola keuangan sering menjadi hambatan dalam mewujudkan transparansi dan akuntabilitas. Penerapan Standar Akuntansi Keuangan Entitas Privat (SAK EP) menjadi penting untuk memastikan laporan keuangan sesuai dengan prinsip akuntansi yang berlaku. Kegiatan pengabdian ini bertujuan meningkatkan literasi akuntansi pengurus dan anggota Koperasi Merah Putih Desa Sayati, Kabupaten Bandung melalui sosialisasi dan pelatihan SAK EP. Kegiatan diikuti oleh 14 peserta dan dilaksanakan dengan metode edukasi interaktif, diskusi kelompok, serta evaluasi kompetensi menggunakan pre-test dan post-test. Hasil menunjukkan peningkatan skor rata-rata pemahaman peserta dari 0,642 menjadi 0,804 dengan perbedaan signifikan (p = 0,002). Peningkatan terbesar terjadi pada domain kognitif Analyze dan literasi keuangan terkait kesadaran risiko kesalahan pencatatan serta perlunya transparansi. Temuan ini menegaskan bahwa pelatihan berbasis praktik dengan pendekatan partisipatif efektif dalam membangun kapasitas kelembagaan koperasi menuju tata kelola yang profesional dan berkelanjutan.
Peningkatan Kapasitas Akuntansi Koperasi melalui Sosialisasi SAK-EP di Desa Sayati Rahayu, Dwi; Sabar; Rohayati, Iis; Nurjannati Iskandar, Fatimah; Heriansyah, Dasep
Room of Civil Society Development Vol. 4 No. 4 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.708

Abstract

Koperasi memiliki peran strategis dalam memperkuat perekonomian masyarakat, khususnya pada sektor usaha mikro, kecil, dan menengah (UMKM). Namun, keterbatasan pemahaman terhadap standar akuntansi dan tata kelola keuangan sering menjadi hambatan dalam mewujudkan transparansi dan akuntabilitas. Penerapan Standar Akuntansi Keuangan Entitas Privat (SAK EP) menjadi penting untuk memastikan laporan keuangan sesuai dengan prinsip akuntansi yang berlaku. Kegiatan pengabdian ini bertujuan meningkatkan literasi akuntansi pengurus dan anggota Koperasi Merah Putih Desa Sayati, Kabupaten Bandung melalui sosialisasi dan pelatihan SAK EP. Kegiatan diikuti oleh 14 peserta dan dilaksanakan dengan metode edukasi interaktif, diskusi kelompok, serta evaluasi kompetensi menggunakan pre-test dan post-test. Hasil menunjukkan peningkatan skor rata-rata pemahaman peserta dari 0,642 menjadi 0,804 dengan perbedaan signifikan (p = 0,002). Peningkatan terbesar terjadi pada domain kognitif Analyze dan literasi keuangan terkait kesadaran risiko kesalahan pencatatan serta perlunya transparansi. Temuan ini menegaskan bahwa pelatihan berbasis praktik dengan pendekatan partisipatif efektif dalam membangun kapasitas kelembagaan koperasi menuju tata kelola yang profesional dan berkelanjutan.
Socialization of Smart Investment, Not Fake Investment in Cipagalo Village, Bojongsoang Subdistrict, Bandung Regency Zatnika, Yudi; Safariah, Iin; Kurniasih, Nia; Nurhasanah, Erna; Nugraha, Derri Benarli; Heriansyah, Dasep
Unram Journal of Community Service Vol. 6 No. 4 (2025): December: In Progress
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1314

Abstract

This study aims to describe the implementation and outcomes of the community service program “Smart Investment, Not Fake” designed to improve investment literacy in Cipagalo Village, Bojongsoang Subdistrict, Bandung Regency, Indonesia. Many residents are exposed to attractive but unclear investment offers and have limited ability to distinguish legal products from fraudulent schemes, underscoring the need for education on safe investing. The research used a descriptive, pre-experimental one-group pre-test–post-test design. The program was conducted face-to-face on 1 February 2025 and involved 30 villagers selected through purposive sampling. The intervention consisted of a structured socialization session including lectures, interactive discussions, and the administration of pre-test and post-test questionnaires on knowledge of smart and fake investments. Data were analyzed descriptively by comparing scores and response patterns before and after the session. The pre-test results showed that 90.90% of participants did not yet understand smart and fake investments. After the session, 93.33% rated the material as very good, 100% reported understanding the concepts and the importance of safe, OJK-supervised investment, and 36.36% stated that they intended to apply the new knowledge in practice. Participants' high attendance, active engagement, and requests for similar activities with other topics indicated strong community interest and perceived relevance. The study concludes that a short, structured socialization program, implemented through collaboration between university lecturers and local stakeholders, can effectively increase village-level financial literacy and help reduce vulnerability to investment fraud. Future activities should refine instruments to suit varying literacy levels.
Co-Authors Dwi Rahayu nia kurniasih Nugraha, Derri Benarli Nurhasanah, Erna Nurjannati Iskandar, Fatimah Rohayati, Iis SABAR Safariah, Iin Zatnika, Yudi