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All Journal Jurnal Pengabdian Masyarakat Bangsa International Journal of Economics, Management and Accounting
Endang Ruhiyat
Universitas Pamulang, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Pemberdayaan Pelaku UMKM melalui Pencatatan Keuangan Sederhana Membangun Budaya Kepatuhan Pajak Dina Islamaya; Rohimah Rohimah; Kahaliza Zia; Melisa Sinaga; Endang Ruhiyat; Holiawati Holiawati
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3525

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih menghadapi kendala rendahnya literasi keuangan dan kesadaran pajak. Program Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Kelurahan Benda Baru, Kota Tangerang Selatan, dengan tujuan meningkatkan kemampuan pelaku UMKM dalam pencatatan keuangan sederhana dan memahami kewajiban perpajakan. Melalui pelatihan berbasis praktik (learning by doing), peserta mempelajari pencatatan transaksi harian dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam mengelola keuangan usaha dan memahami konsekuensi perpajakan. Program ini diharapkan dapat memperkuat tata kelola bisnis UMKM serta mendukung peningkatan kepatuhan pajak secara berkelanjutan.
The Effect of Learning Environment, Learning Motivation, and Family Economics on Student Learning Achievement Rangga Adhitia Hermawan; Napisah Napisah; Endang Ruhiyat; Ferry Doringin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 8 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i8.223

Abstract

Education is an element that cannot be separated from humans, through education humans have the responsibility of fostering humans to have good quality, intelligent, and responsible for themselves, society, nation, and country, even spiritual responsibility so that humans as learners can carry out their religious teachings properlyThis study uses cross-sectional quantitative research techniques. The population in this study was 357 students. researchers used the slovin formula in determining the number of research samples so that 191 samples were obtained in this studyThe learning environment, learning motivation and family economy have an influence on learning achievement by 37.9%The learning environment variable has no effect on learning achievement partially The learning motivation variable affects learning achievement partially The family economy variable affects learning achievement partially The learning environment, learning motivation and family economy on learning achievement simultaneously
Co-Authors Dina Islamaya Ferry Doringin Holiawati Holiawati Kahaliza Zia Melisa Sinaga Napisah Napisah Rangga Adhitia Hermawan Rohimah Rohimah