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All Journal Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Pengabdian Masyarakat Nusantara
Puspita Sari, Anisa
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Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering

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Pemberdayaan Masyarakat Pelaku UMKM Melalui Pelatihan Penyusunan Proposal Usaha dan Analisis Laporan Keuangan di Kabupaten Kampar Puspita Sari, Anisa; Alfinasari, Safitri; Puspito Rahayu, Tri; Purnama Putri, Intan; Novita Sari, Tri; Kusuma Hadi Soedjoko, Dodi
Jurnal Pengabdian Masyarakat Nusantara Vol 1 No 2 (2022): Vol.1 No.2 (Juni 2022)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/dimastara.v1i2.18067

Abstract

Micro Small and Medium Enterprises (MSMEs) play an important role in Indonesia. MSMEs have shown their tenacity and resilience in the economic crisis and along with the Covid-19 pandemic, it is hoped that MSMEs will survive again. Especially among MSME actors in Kampar Riau Regency with fields that are engaged in culinary, agriculture, fisheries, and handicrafts. This group was chosen because of the high number of MSMEs in Kampar Regency (45,446 MSMEs) and the abundant natural resources (HR) potential in the area. The aim behind this activity is to equip MSMEs with the autonomous capacity to plan strategic deals and dissect financial reports so that they can be used as a reference to turn them into a company so that they can turn into individual financial strengths and make major commitments to national finance. This activity is carried out through direct contact with a limited number of MSMEs. This strategy was taken in view of the outbreak of the corona virus pandemic. The stages of this activity begin with clarification of the obstacles that are often faced by MSMEs, followed by clarification of the importance of strategic agreements, the efforts taken in preparing strategic plans, and the importance of auditing budget reports. These results have expanded the capacity and information of MSMEs, especially in Kampar Regency in terms of strategic agreement planning and monetary reports, even in limited circumstances due to the Coronavirus pandemic.
Modernisasi Sistem Administrasi dan Pengetahuan Wajib Pajak terhadap Kepatuhan Wajib Pajak dengan Motivasi Membayar Pajak sebagai Variabel Mediasi Puspita Sari, Anisa; Utomo, Rochmad Bayu
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April IN PROGRESS
Publisher : Utiliti Project Solution

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Abstract

Pelnellitian ini belrtujuan untuk melnellaah bagaimana modelrnisasi administrasi pelrpajakan, pelnelrapan sellf-asselssmelnt systelm, pelmahaman pelrpajakan, sanksi pelrpajakan, dan motivasi melmbayar pajak belrpelngaruh telrhadap kelpatuhan wajib pajak UMKM. Studi ini juga melmasukkan pelndelkatan Thelory of Planneld Belhavior (TPB) untuk melnguji seljauh mana aspelk psikologis—melliputi sikap, norma subjelktif, dan pelrselpsi kontrol pelrilaku—dapat melmpelrkuat hubungan antarvariabell telrselbut. Kelbaruan pelnellitian telrleltak pada pelnyatuan faktor intelrnal wajib pajak delngan faktor elkstelrnal dalam satu modell analisis yang telrpadu. Pelndelkatan pelnellitian melnggunakan meltodel kuantitatif delngan relspondeln para pellaku UMKM, seldangkan pelngumpulan data dilakukan mellalui pelnyelbaran kuelsionelr. Analisis data melmanfaatkan telknik Partial Lelast Squarels–Structural ELquation Modelling (PLS-SELM) guna melnguji pelngaruh langsung dan tidak langsung dari seltiap variabell. Hasil pelnellitian melmpelrlihatkan bahwa modelrnisaspi sistelm, tingkat pelmahaman pelrpajakan, dan keltelgasan sanksi melmiliki pelngaruh signifikan dalam melningkatkan kelpatuhan. Selbaliknya, sellf-asselssmelnt systelm selrta motivasi melmbayar pajak melnunjukkan pelngaruh yang rellatif lelbih kelcil. Sellain itu, ellelmeln-ellelmeln dalam TPB telrbukti melmodelrasi belbelrapa hubungan, khususnya pada pelngaruh motivasi telrhadap kelpatuhan. Telmuan ini melmbelrikan implikasi pelnting bagi pelrumusan stratelgi pelningkatan kelpatuhan pajak mellalui pelnguatan litelrasi pelrpajakan dan pelndelkatan pelrilaku wajib pajak.
Co-Authors Alfinasari, Safitri Kusuma Hadi Soedjoko, Dodi Novita Sari, Tri Purnama Putri, Intan Puspito Rahayu, Tri Rochmad Bayu Utomo