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All Journal Journal of Public and Business Accounting TGO Journal of Community Development
Nur, Ayu Wandani Mustika Rahma Baits
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Reflective Financial Awareness for Student Bootstrapping Founders: A Community Engagement Approach Iswari, Hanif Rani; Zahroh, Viony Alfiyatu; Nur, Ayu Wandani Mustika Rahma Baits
TGO Journal of Community Development Vol. 3 No. 1 (2025): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2025.002

Abstract

This community service initiative aims to cultivate reflective financial behavior among student startup founders who rely on bootstrapping as their primary funding strategy. Conducted over four months, the program engaged a student-led startup operating in both private tutoring and catfish farming sectors. The initiative addressed common behavioral finance biases—such as overconfidence, sunk cost fallacy, and status quo bias—through contextualized education, reflective journaling, decision-mapping, and low-cost tools like pre-mortem analysis and behavioral checklists. The results revealed tangible improvements in financial self-awareness, decision quality, and emotional regulation. Participants began implementing structured pause points before making financial commitments, differentiated financial logic between service-based and production-based businesses, and revised pricing strategies based on both operational realities and psychological insight. The program also fostered a psychologically safe environment for discussing financial anxiety and learning from failure. This intervention demonstrates that reflective financial education can serve as an impactful and scalable early-stage support model for young entrepreneurs. Its low-barrier, behaviorally-informed approach can be replicated across educational institutions and community-based startup ecosystems, particularly those lacking formal financial mentorship structures. The outcomes suggest that empowering founders to understand their financial behavior is just as crucial as teaching them to manage financial tools.
Determinan Kepatuhan Pajak Formal pada UMKM Penerbitan Independen di Pulau Jawa Nur, Ayu Wandani Mustika Rahma Baits; Khojanah Hasan; Dwi Anggarani
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.452

Abstract

Kepatuhan pajak formal merupakan elemen penting dalam sistem perpajakan berbasis self-assessment yang menuntut partisipasi aktif wajib pajak dalam memenuhi kewajiban administratif. Namun, pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya penerbitan independen, masih menghadapi berbagai kendala dalam pemenuhan kewajiban tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, literasi digital, dan kompleksitas administrasi pajak terhadap kepatuhan pajak formal pelaku UMKM penerbitan independen di Pulau Jawa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui kuesioner yang disebarkan kepada pelaku UMKM penerbitan independen yang telah beroperasi minimal enam bulan dan memenuhi kriteria sebagai wajib pajak. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemahaman perpajakan dan literasi digital berpengaruh positif terhadap kepatuhan pajak formal, sedangkan kompleksitas administrasi pajak berpengaruh negatif. Temuan ini mengindikasikan bahwa peningkatan pemahaman perpajakan dan literasi digital dapat mendorong kepatuhan pajak formal UMKM, sementara kompleksitas administrasi pajak yang tinggi berpotensi menjadi hambatan dalam pemenuhan kewajiban administratif perpajakan.
Co-Authors Dwi Anggarani Hanif Rani Iswari Khojanah Hasan Zahroh, Viony Alfiyatu