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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Engagement and Empowerment (IJE2) Jurnal Akuntansi, Perpajakan dan Auditing JURDIASRA Jurnal Bersama Pengabdian Kepada Masyarakat IJEMA
Surya Anugrah
Universitas Negeri Jakarta
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PENINGKATAN PEMAHAMAN LITERASI KEUANGAN DAN PEMASARAN DIGITAL UMKM PLATFORM E-COMMERCE DAN MARKETPLACE Windy Permata Suyono; Eka Septariana Puspa; Surya Anugrah; Rio Firnanda; Wida Aristanti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 5 (2025): Vol.6 No. 5 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i5.51644

Abstract

Banyak pelaku UMKM menghadapi masalah rendahnya literasi keuangan dan keterampilan pemasaran digital, sehingga menghambat pengelolaan usaha dan perluasan pasar di platform e-commerce. Topik ini dipilih karena pentingnya transformasi digital UMKM untuk meningkatkan daya saing di era ekonomi berbasis teknologi. Tujuan kegiatan pengabdian ini adalah meningkatkan kapasitas pelaku UMKM dalam pencatatan keuangan sederhana dan strategi pemasaran digital berbasis konten kreatif. Kegiatan dilaksanakan melalui metode sosialisasi, pelatihan, simulasi, dan evaluasi dengan pendekatan partisipatif. Mitra kegiatan adalah lima pelaku UMKM lokal yang bergerak di bidang crafting dan kerajinan tangan. Hasil pengabdian menunjukkan peningkatan signifikan pada aspek hardskill: pemahaman pencatatan keuangan meningkat dari 58% menjadi 85%, kemampuan pemasaran digital dari 54% menjadi 83%, dan keterampilan membuat konten promosi digital atau penggunaan platform digital dari 49% menjadi 80%. Selain itu, nilai ekonomis mitra meningkat melalui peningkatan engagement dan jangkauan penjualan daring. Hasil ini menunjukkan bahwa pelatihan berbasis praktik dan teknologi sederhana efektif dalam memberdayakan UMKM secara berkelanjutan. Diperlukan dukungan lanjutan melalui mentoring agar hasil pelatihan dapat memperkuat keberlanjutan usaha dan mendorong pertumbuhan ekonomi digital di tingkat akar rumput.
EDUKASI PAJAK FINAL DAN PENCATATAN DIGITAL BAGI UMKM E-COMMERCE Eka Septariana Puspa; Windy Permata Suyono; Surya Anugrah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 5 (2025): Vol.6 No. 5 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i5.51645

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi perpajakan pada pelaku UMKM digital yang berjualan di platform TikTok Shop, Shopee, dan Tokopedia. Rendahnya tingkat kepatuhan pajak di kalangan UMKM disebabkan oleh minimnya pengetahuan mengenai kewajiban perpajakan, pencatatan keuangan, dan prosedur administrasi fiskal. Melalui pendekatan sosialisasi, pelatihan, dan pendampingan berbasis aplikasi keuangan sederhana, kegiatan ini berhasil meningkatkan pemahaman pelaku UMKM terhadap lima aspek utama: pajak final UMKM, pembuatan NPWP, pencatatan keuangan, pelaporan pajak, dan penggunaan aplikasi keuangan. Evaluasi dilakukan melalui pre-test dan post-test yang menunjukkan peningkatan signifikan pemahaman dan praktik perpajakan. Kegiatan ini juga mendukung Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs) poin ke-8 yaitu “Pekerjaan Layak dan Pertumbuhan Ekonomi” Dengan meningkatkan kapasitas pelaku UMKM digital dalam mengelola dan mematuhi aspek perpajakan, program ini mendorong formalitas usaha, memperkuat akses terhadap program dukungan pemerintah, serta meningkatkan keberlanjutan usaha kecil dalam ekonomi digital.
Peran Ukuran Perusahaan Sebagai Moderasi Pada Pengaruh Struktur Modal, Arus Kas Operasi, Dan Pertumbuhan Penjualan Terhadap Kinerja Perusahaan LQ45 Yousua Imanuel Palma; Dwi Handarini; Surya Anugrah
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Populasi penelitian mengacu pada daftar LQ45 berdasarkan Pengumuman BEI No. Peng-00220/BEI.POP/10-2024, dengan sampel 19 emiten non-perbankan yang dipilih menggunakan metode purposive sampling berdasarkan kriteria konsistensi kehadiran di seluruh 12 periode evaluasi LQ45 periode 2019–2024, menghasilkan 114 unit observasi pada balanced panel data. Kinerja perusahaan diukur menggunakan Return on Assets (ROA), struktur modal diproksikan dengan Debt to Equity Ratio (DER), arus kas operasi diproksikan dengan Operating Cash Flow to Total Assets (OCFTA), pertumbuhan penjualan menggunakan year-on-year sales growth rate, dan ukuran perusahaan menggunakan logaritma natural total aset. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA) dengan Fixed Effect Model (FEM) yang dipilih melalui Uji Chow dan Uji Hausman, menggunakan White diagonal heteroskedasticity-consistent standard errors untuk mengatasi heteroskedastisitas yang terdeteksi. Hasil penelitian menunjukkan bahwa (1) struktur modal berpengaruh negatif dan signifikan terhadap ROA; (2) arus kas operasi berpengaruh positif dan signifikan terhadap ROA; (3) pertumbuhan penjualan tidak berpengaruh signifikan terhadap ROA; dan (4) ukuran perusahaan tidak terbukti secara signifikan memoderasi pengaruh struktur modal, arus kas operasi, dan pertumbuhan penjualan terhadap ROA. Ukuran perusahaan terbukti berpengaruh langsung positif dan signifikan terhadap ROA, mengklasifikasikannya sebagai quasi moderator. Penelitian ini merekomendasikan agar manajemen emiten LQ45 memprioritaskan penguatan arus kas operasi dan menjaga rasio leverage di bawah rata-rata sampel sebagai strategi utama peningkatan profitabilitas aset
Pengaruh Struktur Modal, Likuiditas, dan Operating Efficiency Ratio terhadap Kinerja Keuangan Vina Ayu Naafilah; Ratna Anggraini; Surya Anugrah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.02

Abstract

The financial performance of transportation and logistics companies is affected by capital structure, liquidity, and operational efficiency. This study aims to analyze the influence of these variables on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange from 2018 to 2024. Return on Assets (ROA) is used to measure financial performance, while the Debt to Equity Ratio (DER), Current Ratio (CR), and Operating Efficiency Ratio (BOPO) represent capital structure, liquidity, and operational efficiency, respectively. A quantitative research design was applied using secondary data collected from annual financial statements. The sample consisted of 90 firm-year observations, which were analyzed using panel data regression with EViews 13. The results show that capital structure and liquidity positively and significantly affect financial performance, whereas operational efficiency has a significant negative effect. Therefore, effective debt management, sufficient liquidity, and improved cost efficiency are essential for strengthening profitability and achieving sustainable financial performance.
Analisis Efektivitas Dan Kontribusi Pengelolaan Penerimaan Negara Bukan Pajak (PNBP) pada Sekretariat Jenderal Kementerian Pertanian Fatimah Ahmad; Tresno Ekajaya; Surya Anugrah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.08

Abstract

Non-Tax State Revenue (PNBP) must be managed effectively as a major source of state revenue outside taxation. This study analyzes PNBP effectiveness, the contribution of each PNBP source, supporting and inhibiting factors, and optimization strategies at the Secretariat General of the Ministry of Agriculture for 2023-2025. A mixed-method sequential explanatory design combined quantitative ratio analysis with qualitative thematic analysis using NVivo, based on interviews with three informants. Results show PNBP effectiveness consistently falls into the Very Effective category, averaging 132.26%, highest in 2025 (151.02%) and lowest in 2023 (126.17%). Administration and Law Enforcement Revenue is the most dominant source (68.72%, Very Good), followed by Revenue from Sales and State Asset Management, categorized as Moderate (25.61%), while four remaining sources are Very Poor. Supporting factors include asset commitment and digitalization; inhibiting factors include limited human resources and bureaucratic approval. The study recommends digitalization, diversification, cooperation modernization, and stronger oversight.
Pelaporan Keuangan Digital untuk UMKM: Membuka Akses Pembiayaan untuk Mendukung SDG 8 Etty Gurendrawati; Muhammad Yusuf; Surya Anugrah; Unggul Purwohedi; Zakiyyah Riris Merbaka; Susan Fahirah; Yusuf Syaifulloh
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v4i1.186

Abstract

This community service program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) by implementing a digital financial reporting system (DFR), thereby expanding access to financing and supporting the achievement of Sustainable Development Goal (SDG) 8, specifically inclusive and sustainable economic growth. The main problems of MSMEs in Bulak Village, Indramayu Regency are low financial literacy and limited access to financial institutions due to unstandardized and lack of transparency in financial reports. This program is implemented through a Participatory Action Research (PAR) approach with stages of socialization, training, technology implementation, mentoring, and continuous evaluation of MSMEs in Bulak Village, Indramayu. This service utilizes the POS-aksi application, commonly used by MSMEs, in a simulation that prepares artificial intelligence-based financial reports. The results of the activity showed that 80% of MSMEs were able to operate the digital reporting application independently, and 46% successfully applied for formal financing using digital financial reports. This activity not only improves managerial capacity and financial transparency but also empowers students through the implementation of the Independent Learning Campus (MBKM). Thus, DFR is a strategic solution to strengthen the competitiveness of MSMEs and encourage economic growth based on digital inclusion.
Edukasi Pajak Berbasis Kearifan Lokal Menuju SDGs 4 Berkualitas Rochma Sudiati; Surya Anugrah; Benyamin Suwondo; Virgiawan Virgiawan
Jurnal Bersama Pengabdian Kepada Masyarakat (SAMAMAS) Vol. 1 No. 3 (2025): September 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/samamas.v1i3.317

Abstract

This community service program aims to improve vocational school students' understanding of taxation through education based on local wisdom integrated with digital literacy. This activity was carried out at SMK Negeri 11 Bekasi using an interactive training approach and digital taxation simulations such as e-Filing and e-Billing. The program also integrates local values such as mutual cooperation, social justice, and collective responsibility to provide a relevant social context regarding the importance of taxes. The evaluation results obtained from this activity show a significant positive impact on students' understanding. The role and support of SMK Negeri 11 Bekasi facilitated the smooth running of this activity. Additionally, there has been a positive change in students' attitudes and interest in the world of taxation, including career interest in this field. This approach supports the achievement of SDG 4 (quality education) through partnerships between universities, schools, and the community, and plays a role in creating a young generation that is tax-aware and digitally literate.
ECOSYSTEM EMPOWERING WOMEN-OWNED MSMES THROUGH A SMARTPHONE APPLICATION FOR DIGITAL INVENTORY MANAGEMENT AND DIGITAL MARKETING WITHIN THE RED AND WHITE COOPERATIVE ECOSYSTEM Windy Permata Suyono; Fildzah Shabrina; Eka Septariana Puspa; Surya Anugrah; Khansha Sindra Irfani; Irima Rahmadani; Nazwa Febriyani
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i2.279

Abstract

Women-owned Micro, Small, and Medium Enterprises (MSMEs) play an important role in strengthening household and local economies. However, many women entrepreneurs still face challenges in managing business operations, particularly in digital inventory recording, production cost calculation, and the utilization of digital marketing. This community engagement program aims to empower women-owned MSMEs through the development and implementation of a smartphone-based application for inventory management and digital marketing within the Red and White Cooperative ecosystem. The program was conducted with members of IPEMI PC Bojongsari through participatory training, hands-on application practice, mentoring, and evaluation. The activities introduced Smart-POS UMKM to support digital inventory recording, sales transactions, cost management, and business reporting, complemented by training on production cost and Cost of Goods Sold (COGS) calculation and data-driven digital marketing. The program emphasizes the integration of inventory and sales data to support pricing, promotional strategies, and business decision-making. Through this integrated approach, participants are expected to improve their digital financial literacy, operational efficiency, inventory management, pricing accuracy, and digital marketing capabilities. The program also strengthens the role of the Red and White Cooperative as a community-based ecosystem for supporting women-owned MSMEs through digital innovation. This initiative contributes to the achievement of Sustainable Development Goal (SDG) 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation, and Infrastructure).
Co-Authors Benyamin Suwondo Dwi Handarini Eka Septariana Puspa Etty Gurendrawati Fatimah Ahmad Fildzah Shabrina Irima Rahmadani Khansha Sindra Irfani Muhammad Yusuf Nazwa Febriyani Ratna Anggraini Rio Firnanda Rochma Sudiati Susan Fahirah Tresno Ekajaya Unggul Purwohedi Vina Ayu Naafilah Virgiawan Virgiawan Wida Aristanti Windy Permata Suyono Yousua Imanuel Palma Yusuf Syaifulloh Zakiyyah Riris Merbaka