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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Tintamas: Jurnal Pengabdian Indonesia Emas
Ratnaningrum Ratnaningrum
Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health

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Meningkatkan nilai tambah perekonomian lokal melalui pengembangan agrowisata dan inovasi produk jambu di Ngargoyoso Karanganyar Heni Susilowati; Titin Hargyatni; Ratnaningrum Ratnaningrum; Pemilia Sulistyowati; Jaelani Jaelani; Asnawi Hidayat; Kusna Djati Purnama
Tintamas: Jurnal Pengabdian Indonesia Emas Vol. 3 No. 1 (2026): Tintamas: Jurnal Pengabdian Indonesia Emas
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/tintamas.v3i1.2802

Abstract

This Community Service Program (PkM) aims to increase the value added of Puja red guava and strengthen farmers’ independence in Ngargoyoso, Karanganyar Regency, through the development of agrotourism, innovation in processed products, and the implementation of marketing strategies. However, red guava production has the potential to support local economic growth, but marketing remains dominated by fresh fruit sales and dependence on middlemen, resulting in low economic returns for farmers. This program applied a participatory approach consisting of Participatory Rural Appraisal (PRA), Participatory Action Research (PAR), and Community-Based Research (CBR). SWOT analysis was used to assess the sustainability of Puja Red Guava Agrotourism. The PkM program findings indicate that strengths in raw materials availability and product uniqueness, while weaknesses include managerial capacity and limited market access. External threats include price fluctuations and the conversion of land into restaurants. However, the development arises from advances in digital technology, the use of social media, wider marketing reach, and government support for MSME development. Overall, this program demonstrates strong potential for business diversification, increased bargaining power, and sustainable agrotourism development in Ngargoyoso.
PENGARUH KEYAKINAN, PREFERENSI DAN KENDALA TERHADAP NIAT MEMPEROLEH KUALIFIKASI PROFESIONAL PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS STEKOM KENDAL Nila Diva Safitri; Ratnaningrum Ratnaningrum; Munifah Munifah; Haris Ihsanil Huda
EKOBIS Vol 14 No 1 (2026): JURNAL EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v14i1.2343

Abstract

This study aims to examine the influence of beliefs, preferences, and constraints on the intention of undergraduate Accounting students at Stekom Kendal University to obtain professional qualifications. This study is motivated by the increasing need for professionals in the accounting field, which has not been fully followed by high student interest in continuing professional education or obtaining certification. The method used is a quantitative approach with a survey technique through the distribution of questionnaires. Sampling used the Slovin formula with a total of 257 respondents using a purposive sampling technique. Data were analyzed using multiple linear regression techniques to determine the influence of each variable both partially and simultaneously. The results of the study indicate that job prospect beliefs, social beliefs, ability beliefs, and preferences have a positive effect on students' intention to obtain professional qualifications, while the constraint variable has a negative effect. Together, these three variables are thought to have a significant influence on students' intention to obtain professional qualifications. This study is expected to be a consideration for educational institutions in developing programs that support the improvement of students' professional competence, as well as a reference for further research.
Dampak Literasi Pajak terhadap Kepatuhan Pajak Pribadi Generasi Z melalui Peran Coretax Wahyu Dian Lestari; Edwin Zusrony; Ratnaningrum Ratnaningrum
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i4.2665

Abstract

This study aims to analyze the effect of tax literacy on tax compliance among Gen Z individual taxpayers, with Coretax as the mediating variable. Low tax compliance among young people is the root cause of the problem, given the lack of tax literacy and the suboptimal implementation of digital tax systems. This study employs a quantitative approach using a survey method, involving 100 Gen Z individual taxpayers in Semarang Regency, Central Java, who were selected through purposive sampling. Data analysis was performed using SEM-PLS and processed with SmartPLS version 4.1.1.8. The study’s findings show that tax literacy has a positive and significant impact on taxpayer compliance and Coretax. Coretax has a positive impact on taxpayer compliance and mediates the effect of tax literacy on taxpayer compliance. This indicates that improving tax literacy without ensuring accessibility to and understanding of the Coretax system is not enough. This study makes a theoretical contribution to the expansion of tax behavior theory and a practical contribution to the Directorate General of Taxes in developing more effective digital outreach strategies.  
Co-Authors Asnawi Hidayat Edwin Zusrony Haris Ihsanil Huda Heni Susilowati Jaelani Jaelani Kusna Djati Purnama Munifah Munifah Nila Diva Safitri Pemilia Sulistyowati Titin Hargyatni Wahyu Dian Lestari