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All Journal Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Innovative and Creativity
Widiawati, Dewi
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH MODERNISASI ADMINISTRASI SISTEM PERPAJAKAN, PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Widiawati, Dewi; Utami, Endang Sri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5775

Abstract

Realisasi penerimaan pajak yang tidak konsisten menunjukkan bahwasanya tingkat pemenuhan wajib pajak masih rendah. Penelitian ini bertujukan guna mengetahui bagaimana perilaku kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM) dipengaruhi oleh modernisasi sistem administrasi perpajakan, pengetahuan perpajakan, dan sanksi perpajakan. Di Kabupaten Majenang, penelitian ini dilakukan dengan menerapkan desain penelitian kuantitatif. Kuesioner diterapkan untuk mengumpulkan data dari 100 responden yang dipilih secara purposive sampling. Modernisasi sistem administrasi perpajakan, pengetahuan perpajakan, dan sanksi perpajakan yang berhubungan dengan pemenuhan wajib pajak merupakan salah satu variabel yang diteliti. Regresi linier berganda diterapkan untuk menganalisis data setelah dilakukan uji validitas data dan asumsi klasik. Berdasarkan hasil penelitian, kepatuhan wajib pajak meningkat secara signifikan oleh pengetahuan perpajakan dan sanksi perpajakan, namun tidak signifikan oleh modernisasi sistem administrasi perpajakan. Ketiga faktor tersebut secara bersama-sama memberikan 79,9% varians memenuhi wajib pajak. Hasil penelitian ini dapat membantu membentuk peraturan perpajakan yang akan meningkatkan kepatuhan wajib pajak UMKM.
Analisis Nilai Tambah Agribisnis Kopi Arabika di Kecamatan Doloksanggul, Kabupaten Humbang Hasundutan, Sumatera Utara (Studi Kasus: Pedagang Besar Si Talbak Coffee) Widiawati, Dewi; Renaldi, Eddy
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 10, No 2 (2024): Juli 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v10i2.14523

Abstract

Indonesia is the fourth-largest coffee producer in the world, with a production of 774,689 tons in 2021, with the Doloksanggul District being one of the centers of Arabica coffee production located in Humbang Hasundutan Regency, North Sumatra. The Arabica coffee agribusiness in Doloksanggul District involves many actors who add value to the product through various processing methods, impacting the economic value of the product and the rewards for labor and business owners. This study analyzes the added value generated by Si Talbak Coffee, a major trader in Doloksanggul, from processing coffee cherries into green beans, roasted beans, and ground coffee. The research method used is descriptive analysis and added value analysis using the Hayami method. The calculation of added value using the Hayami method shows that the total added value obtained by the major trader from various processed products is Rp. 69,011 per kilogram, with the highest added value obtained from ground coffee production at Rp. 44,470 per kilogram, followed by green bean production at Rp. 12,871 per kilogram and roasted bean production at Rp. 11,670 per kilogram.
Optimizing Digital Marketing Through Social Media In The Sewagati Go Digital Program Widiawati, Dewi; Andarista, Juliedt Bunga; Gale, Rosa Dalima; Leghu, Alvindo Bani Pangga; Wulandari, Ika; Beleya, Prashanth; Thung, Teo Hui
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6206

Abstract

This community service program addresses the limited digital marketing skills among micro-business actors in Kelompok Wanita Tani (KWT) Sewagati Yogyakarta and the Malaysian partner community. Both groups of UMKM still rely on traditional marketing, lack consistent brand awarness, have limited packaging standards, and possess insufficient skills in digital content creation and data driven promotional strategies. Through the Sewagati Go Digital program, structured training sessions, workshops, mentoring, collaborative discussions with international partners, and hands on assistance were conducted to strengthen their capacity in social media optimization, content production, and digital ecosystem building. The results show significant improvements in branding consistency, increased posting frequency, better content quality, higher digital literacy, and the formation of a sustainable village digital community. This indicates that the program successfully enhanced the digital readiness and competitiveness of both communities, preparing them for broader markets, including the ASEAN region. text.
Co-Authors Andarista, Juliedt Bunga Eddy Renaldi Gale, Rosa Dalima Ika Wulandari Leghu, Alvindo Bani Pangga Prashanth Beleya, Prashanth RR. Ella Evrita Hestiandari Thung, Teo Hui