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All Journal KOLONI Jurnal Penelitian dan Pengabdian Masyarakat Phinisi Applied Accounting Journal Rahmah
Ginting, Chris Dayanti Br.
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Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS FAKTOR - FAKTOR PEMANFAATAN SOFTWARE AKUNTANSI TERHADAP KINERJA PELAKU UMKM KECAMATAN MEDAN KOTA Hasibuan, Rahmawaty; Situmorang, Martalina; Ginting, Chris Dayanti Br.
KOLONI Vol. 1 No. 1 (2022): MARET 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v1i1.455

Abstract

The population in this study are owners or employees of Small and Medium Enterprises (SMEs) in Kec. Medan City which is registered with the Medan City Cooperative and UMKM Office. The analysis shows that the use of accounting software, trust and ease of use of accounting software has a positive and significant relationship to the performance of MSMEs in Kec. City Field. But partially it has an effect, only the ease of using accounting software has a positive and significant effect on individual performance, while the use of accounting software and trust has no relationship to the performance of MSME actors. The conclusion of this study is the use of accounting software, trust and ease of use of accounting software has a positive and significant relationship to performance. Keywords: Utilization, Trust, Convenience, Software, MSME Performance
Minimizing Tax Evasion That Harms the State Through Optimizing Taxpayer Behavioral Awareness Ginting, Wahyudi Pialanta; Ginting, Chris Dayanti Br.; Said, Siti Nur Reskiyawati
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Tax evasion is one of the problems that often occurs in the implementation of taxation, including in Indonesia. Until now, there are still many cases of tax evasion due to the behavior of taxpayers who are not compliant with their tax obligations. This article aims to examine taxpayer behavior towards tax evasion. The literature review approach is used as a research method in writing this article. The article search was conducted through the google schoolar electronic database with the keyword tax evasion. From all the references that have been obtained, they are then selected according to the topics discussed. The results of the literature study indicate that an act of tax evasion is based on the level of rationality and the taxpayer's environment which will further determine the behavior of complying with or violating their tax obligations. In addition, the attitude of tax non-compliance and tax evasion is also motivated by several factors, namely the tax system, justice, discrimination and fraud detection will lead to a person's attitude to disobey and will embezzle taxes on his obligations.Penggelapan pajak merupakan salah satu permasalahan yang sering terjadi dalam penyelenggaraan perpajakan termasuk di Indonesia. Hingga saat ini masih banyak terjadi kasus penggelapan pajak dikarenakan perilaku dari wajib pajak  yang tidak patuh atas kewajiban perpajakannya. Artikel ini bertujuan untuk mengkaji perilaku wajib pajak terhadap penggelapan pajak. Pendekatan literature review digunakan sebagai metode penelitian dalam penulisan artikel ini. Pencarian artikel tersebut dilakukan melalui database elektronik google schoolar dengan kata kunci penggelapan pajak (tax evasion). Dari semua referensi yang telah didapat kemudian diseleksi sesuai topik yang dibahas. Hasil studi literatur menunjukkan bahwa suatu tindakan penggelapan pajak di dasari oleh adanya tingkat rasionalitas dan lingkungan wajib pajak yang selanjutnya akan menentukan perilaku patuh atau melanggar kewajiban perpajakannya. Selain itu, sikap ketidakpatuhan pajak dan penggelapan pajak juga dilatarbelakangi oleh beberapa faktor yakni sistem perpajakan, keadilan, diskriminasi dan deteksi kecurangan akan menimbulkan sikap seseorang untuk tidak patuh dan akan menggelapkan pajak atas kewajibannya.
Pemberdayaan Pelaku UMKM Menuju Pajak Melek Digital melalui Sosialisasi dan Implementasi Sistem Coretax sebagai Upaya Peningkatan Literasi Perpajakan Digital Idris, Hariany; Ginting, Chris Dayanti Br.; Rahman, Ahmad Nashiruddin Mushoddiq; Ryketeng, Masdar; Samsinar, Samsinar
Rahmah : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2025): Rahmah : Jurnal Pengabdian Masyarakat
Publisher : Jaanur ElBarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/g58yjp90

Abstract

The community service activity aims to socialize and implement the Coretax System as an effort to increase digital tax literacy for micro, small, and medium enterprises (MSMEs). The service method uses an educational and participatory approach. The results of the community service activity enable MSMEs to understand the benefits of Coretax in simplifying tax administration obligations while raising awareness of the importance of tax compliance as a form of contribution to national development. Overall, this activity emphasizes the importance of synergy between the academic world, community institutions, and tax authorities in strengthening tax literacy and compliance through digital innovation.
Pendampingan Penggunaan Aplikasi BukuWarung sebagai Upaya Edukasi Transformasi Pencatatan Akuntansi Manual ke Digital pada Usaha Rumah Makan Prasmanan Emmy Saelan Ginting, Chris Dayanti Br.; Idris, Hariany; Ryketeng, Masdar; Setiawan, Ricky; Azisah, Andi Nurul
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i4.415

Abstract

This community srvice program was conducted to enhance the competencies of Micro, Small, and Medium Enterprises (MSMEs) in implementing digital-based bookkeeping systems through the use of the BukuWarung application. The partner of this activity was Rumah Makan Prasmanan Emmy Saelan, located in Makassar, which previously recorded financial transactions manually without a standardized format. Such conditions resulted in low data accuracy, difficulties in monitoring cash flow, and limited information for managerial decision-making. The activity adopted a participatory and educational approach, actively engaging the partner in each stage, including needs assessment, socialization of the importance of digital bookkeeping, training in the BukuWarung application, guided practice, and evaluation. During the mentoring process, participants received hands-on assistance in operating the application, recording daily transactions, and generating automated financial reports. The results showed a significant improvement in the partner’s ability to perform regular financial recordings, categorize transactions properly, and prepare simple income statements. Beyond technical skill enhancement, the activity successfully fostered financial literacy awareness and encouraged the separation of personal and business finances. This program is expected to serve as a sustainable mentoring model for other MSMEs to adopt digital technology as a strategic instrument in strengthening financial governance and adapting to the digital economic transformation.
Co-Authors Azisah, Andi Nurul Ginting, Wahyudi Pialanta Hariany Idris Hasibuan, Rahmawaty Mushoddiq Rahman, Ahmad Nashiruddin Ricky Setiawan Ryketeng, Masdar Said, Siti Nur Reskiyawati Samsinar Samsinar Situmorang, Martalina