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Pemberdayaan UMKM Berbasis Digital melalui Penguatan Strategi Pemasaran, Literasi Keuangan, dan Ketahanan Ekonomi Lokal Erick Karunia; Muh.Irfandy Azis; Mohamad Nur Utomo; Shalahuddin Shalahuddin; Deni Marsha; Aswan Aswan; Olivia Pamilangan Andilolo; Nursia Nursia; Suryaningsih Suryaningsih; Adhy Satya Pratama
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 1 (2025): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i1.6044

Abstract

This community service program aims to empower Micro, Small, and Medium Enterprises (MSMEs) in Tarakan City, North Kalimantan, by enhancing their capacity in digital marketing strategies, financial literacy, and strengthening local economic resilience. The program was implemented using a participatory and practical approach through a series of activities including needs assessment, integrated training, workshops, and direct mentoring for MSMEs actors. The results indicate a significant improvement in participants' skills, particularly in utilizing social media and marketplaces for product promotion, maintaining basic financial records using digital applications, and conducting structured financial planning for their businesses. Furthermore, this initiative successfully fostered a shift in mindset—from traditional business management toward more strategic and data-driven decision-making. The success of this program demonstrates that well-targeted educational interventions can enhance the competitiveness of UMKM, especially in the face of digital transformation and economic uncertainty. However, sustainable impact requires ongoing assistance and multi-stakeholder collaboration. This program is expected to serve as a replicable model for similar initiatives in other regions.
TAX DIGITALIZATION AND TAX COMPLIANCE: A SYSTEMATIC LITERATURE REVIEW Truly Wulandari; Noviyanti Angreani; Mappa Panglima Banding; Olivia Pamilangan Andilolo; Iqrima Mas Mappangile
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of tax digitalization on tax compliance and to identify research patterns and trends related to tax digitalization during the 2019–2025 period. The research method employed is a Systematic Literature Review (SLR) consisting of planning, conducting, and reporting stages. Relevant articles were systematically identified through the SINTA database based on predetermined inclusion and exclusion criteria, resulting in 21 articles selected for analysis. The findings indicate that tax digitalization contributes to improving tax compliance through enhanced ease of use, perceived usefulness, administrative efficiency, transparency, and taxpayer trust in the tax system. However, the effectiveness of digitalization is influenced by contextual factors such as digital literacy, infrastructure quality, cultural characteristics, trust in tax authorities, and regulatory readiness. Furthermore, the review reveals a shift in research trends from evaluating electronic tax system implementation toward examining taxpayer behavior, digital inclusion, the application of big data and artificial intelligence, and digital tax governance. The study concludes that tax digitalization has significant potential to improve tax compliance; however, its success depends on the development of an inclusive and adaptive ecosystem supported by adequate digital literacy, robust infrastructure, and responsive policies that accommodate technological advancements. Keywords: Tax Digitalization; Tax Compliance; E-Filing; Digital Literacy; Systematic Literature Review