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Penguatan Literasi Perpajakan pada Generasi Muda: Studi Pengabdian Masyarakat Prodi Akuntansi Perpajakan Politala di SMK Negeri 1 Takisung Smith, Khalid Al Hadring; Abdillah, M. Riduan; Hadiani, Yasir; Andreawan, Anto; Kurniawan, Ardi
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 4 No 2 (2025): Oktober 2025
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v4i2.654

Abstract

Abstrak Kegiatan pengabdian masyarakat bertema “Penguatan Literasi Perpajakan pada Generasi Muda” dilaksanakan oleh Program Studi D4 Akuntansi Perpajakan Politeknik Negeri Tanah Laut (Politala) di SMK Negeri 1 Takisung, Kabupaten Tanah Laut, Kalimantan Selatan. Tujuan utama kegiatan ini adalah meningkatkan pemahaman siswa terhadap konsep dasar perpajakan, menumbuhkan kesadaran pajak sejak dini, serta memberikan pengalaman aplikatif bagi mahasiswa melalui kegiatan edukasi dan pendampingan. Metode pelaksanaan mencakup ceramah interaktif, simulasi pengisian SPT Tahunan, praktik administrasi pajak sederhana (NPWP dan EFIN), serta diskusi kelompok. Hasil evaluasi menunjukkan peningkatan signifikan pada literasi perpajakan siswa, dengan rata-rata skor pemahaman meningkat dari 41,2% menjadi 82,7% setelah kegiatan. Antusiasme siswa terhadap materi dan partisipasi aktif mahasiswa sebagai fasilitator turut memperkuat efektivitas program. Kegiatan ini juga menegaskan peran strategis kampus vokasi dalam pelaksanaan Tridharma Perguruan Tinggi, khususnya dalam aspek pengabdian kepada masyarakat. Program edukasi pajak ini diharapkan menjadi model penguatan inklusi keuangan berbasis pajak yang dapat direplikasi di sekolah-sekolah menengah lainnya di Kalimantan Selatan untuk mendukung peningkatan kesadaran pajak generasi muda dan keberlanjutan pembangunan daerah. Kata Kunci: Literasi Pajak, Edukasi Pajak, Kampus Vokasi, Politala, Inklusi Keuangan Abstract The community service activity entitled “Strengthening Tax Literacy Among the Young Generation” was conducted by the D4 Tax Accounting Study Program of Politeknik Negeri Tanah Laut (Politala) at SMK Negeri 1 Takisung, Tanah Laut Regency, South Kalimantan. The main objectives of this program were to enhance students’ understanding of basic taxation concepts, foster early tax awareness, and provide practical experience for students through educational and mentoring activities. The implementation methods included interactive lectures, simulations of annual tax return (SPT) filing, basic tax administration practices (NPWP and EFIN registration), and group discussions. The evaluation results showed a significant improvement in students’ tax literacy, with the average comprehension score increasing from 41.2% to 82.7% after the program. Students’ enthusiasm for the material and the active participation of Politala students as facilitators further strengthened the program’s effectiveness. This activity also highlights the strategic role of vocational higher education institutions in carrying out the Tri Dharma Perguruan Tinggi, particularly in community service. The tax education program is expected to serve as a model for strengthening tax-based financial inclusion that can be replicated in other vocational schools across South Kalimantan to support the improvement of young people’s tax awareness and the sustainability of regional development. Keywords: Tax Literacy, Tax Education, Vocational Higher Education, Politala, Financial Inclusion
Pemberdayaan Ekonomi Masyarakat Desa Pemuda melalui Penguatan Akuntabilitas Keuangan BUMDes : Pengabdian Muhammad Husni; Sumarno, Rafie Akbar; Fathony, Haris Reza; Anto Andreawan; Aldi, M. Fahriyal; Memey Ifalia Kristin; Rapy Ahmad Nazriel
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3167

Abstract

Strengthening the financial accountability of Village-Owned Enterprises (BUMDes) is key to enhancing rural community economic empowerment. This community service research was conducted in Desa Pemuda, Pelaihari Subdistrict. aiming to improve the capacity of BUMDes administrators in managing finances transparently and accountably. The activity applied a participatory approach and learning by doing, allowing participants not only to receive theoretical knowledge but also to engage directly in transaction recording and financial reporting practices. The implementation consisted of three main stages: (1) preparation and initial assessment, (2) training and mentoring, and (3) evaluation and follow-up. The results indicate significant improvement in the administrators’ understanding and skills in basic accounting, cash management, and financial reporting, along with increased awareness of transparency and accountability. Moreover, this mentoring strengthened BUMDes as a strategic institution to promote village economic independence. Based on these findings, it is recommended to conduct routine training, digitalize financial reporting systems, enhance community participation, and strengthen regulatory support from village authorities and related institutions.
Analyzing the Impact of Foreign Board and Foreign Ownership on Dividend Policy: Evidence from Indonesia Sumarno, Rafie Akbar; Muhammad Husni; Anto Andreawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8132

Abstract

Dividend policy is crucial for the company because there are investors who are entitled to and await cash dividends distributed by the company. However, on the other hand, management believes that the company's profits are better retained for the purpose of future investments. Indonesia adopts a two-tier system for board members in companies by separating the supervisory function of the board from the executive function of the board. The purposive sampling technique was used in the selection of research samples, resulting in 543 companies during the years 2018-2021. The results of the panel data regression using the Lagrange Multiplier test obtained REM as the best model. with the results of Foreign Directors having a significant and positive impact on dividends, as well as the results of Foreign Commissioners having a significant and positive impact on dividends, then foreign ownership has a negative and significant impact on dividends