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All Journal GOTAVA Jurnal Cendekia Ilmiah
Hapsari, Fairuz Lerian Puspita
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pemberdayaan UMKM Kota Semarang melalui Edukasi Pajak Berkelanjutan Pratiwi, Ika; Wardhani, Dian Kusuma; Hetika, Hetika; Hapsari, Fairuz Lerian Puspita; Yudiansyah, Ari
GOTAVA Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): GOTAVA Jurnal Pengadian Kepada Masyarakat
Publisher : Yayasan Sumber Daya Manusia Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59891/jpmgotava.v3i1.32

Abstract

Taxation is one of the primary sources of state revenue vital to national development. However, tax compliance among MSME actors in Semarang City remains low due to limited literacy, information, and tax outreach. To address this challenge, the Vocational School of Diponegoro University, through the D4 Tax Accounting Study Program, in collaboration with Piranha Smart Center, implemented a community service program in the form of tax training targeting the public and MSME actors. The activity involved 120 participants divided into six batches, utilizing face-to-face training methods and the provision of learning modules. Evaluation results showed significant improvements in participants’ knowledge, understanding, awareness, and tax compliance, each achieving a success rate above 70%. This achievement was reflected in the positive responses from participants regarding the training materials and modules provided. The program has proven effective in enhancing community capacity to fulfill tax obligations independently and contributes to sustainable development.
Studi Fenomenologi: Pengalaman dan Tantangan Auditor dalam Mengimplementasikan Standar Audit berbasis Risiko di Era Digital Hapsari, Fairuz Lerian Puspita; Munandar, Sigit
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15779

Abstract

Penelitian ini bertujuan untuk mendokumentasikan dan menganalisis pengalaman subjektif serta tantangan yang dihadapi auditor publik dalam mengimplementasikan Standar Audit berbasis Risiko di tengah meningkatnya adopsi teknologi audit. Penelitian ini menggunakan pendekatan fenomenologi dengan teknik Interpretative Phenomenological Analysis (IPA) untuk mengeksplorasi pengalaman subjektif auditor publik dalam mengimplementasikan audit berbasis risiko di era digital. Data dikumpulkan melalui wawancara mendalam terhadap enam informan dari berbagai jenjang (Partner, Manajer, dan Auditor Senior) di Kantor Akuntan Publik. Hasil penelitian ini menyatakan bahwa Implementasi Audit Berbasis Risiko dan teknologi digital telah mengubah paradigma audit dari pemeriksaan prosedural menjadi pendekatan strategis berbasis risiko dan data. Transformasi ini meningkatkan efektivitas audit namun juga membawa tantangan berupa beban kerja dan tekanan adaptasi yang lebih besar. Pada intinya, esensi profesi audit modern tetap terletak pada human judgment—kemampuan memberikan penilaian independen dan keyakinan dalam ketidakpastian—yang membentuk identitas baru auditor sebagai analis risiko dan arsitek kepercayaan di era kompleksitas.
Co-Authors Dian Kusuma Wardhani Hetika Hetika, Hetika Ika Pratiwi Munandar, Sigit Yudiansyah, Ari