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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Memey Ifalia Kristin
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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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.
Faktor yang Mempengaruhi Kepuasan Pengguna Coretax dan Dampaknya terhadap Kepatuhan Wajib Pajak Bendahara Pemerintah Machfiroh, Ines Saraswati; Astia Putriana; Mahmudah; Memey Ifalia Kristin; Muhammad Wildan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2841

Abstract

This research aims to test and analyze the influence of system quality, information quality, and service quality on user satisfaction of CoreTax. Additionally, it examines and analyzes the effect of user satisfaction on taxpayer compliance. This study is a quantitative research with a causal design. The population of this research consists of government treasurer taxpayers. The sample was determined using purposive sampling with the criteria of government taxpayers within the Local Government Work Unit (SKPD) of Tanah Laut Regency who manage taxation using CoreTax namely 96 respondents. This type of data uses primary data through distributing questionnaires to respondents via Google forms. The data analysis method used is Structural Equation Modeling with SmartPLS. The results indicate that system quality and service quality have an impact on user satisfaction of CoreTax. On the other hand, information quality does not affect user satisfaction of CoreTax. Furthermore, user satisfaction does not influence taxpayer compliance. This research provides insights into the need for the development of CoreTax systems and services to support user satisfaction and the need to develop systems and services that support the psychological needs of taxpayers so that the system not only provides satisfaction, but also builds internal motivation to comply.
Co-Authors Aldi, M. Fahriyal Anto Andreawan Astia Putriana, Astia Fathony, Haris Reza Machfiroh, Ines Saraswati Mahmudah Muhammad Husni Muhammad Wildan Rapy Ahmad Nazriel Sumarno, Rafie Akbar