Garuda - Garba Rujukan Digital

Improvement Tax Literacy in Academic Activities Abroad Deden Tarmidi; Lin Oktris; Abdul Hadi Zulkafli; Laila Meiliyandrie Indah Wardanie; Desti Silvia; Nazwa Lilayeniva
MOVE: Journal of Community Service and Engagement Vol. 5 No. 5 (2026)
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i5.646

Urbanisation and globalisation have occurred in recent years, with the movement of products and human resources between countries increasing rapidly, including academic activities between countries. Teachers, lecturers, researchers and even students have blurred national boundaries in the process of seeking and sharing knowledge, including the benefits that come with it. In domestic tax regulations and international tax treaties, benefits for academic activities are specifically reviewed, but not all academics who are also taxpayers understand and are aware of this, so this international collaborative community service activity is important to increase academics' understanding of tax regulations related to the benefits of these academic activities. Universiti Sains Malaysia is a partner in this activity, with academic resources and experience as a manager, recipient, and provider in academic activities such as seminars, exchange lectures, exchange students, and scholarships for overseas students. This activity aims to and is expected to increase taxpayers' understanding, especially academics, of tax regulations on benefits in academic activities between countries. This event was held at Universitas Mercu Buana in April 2026 for dozens of vocational school teachers specialising in accounting who are members of the Tangerang City Accounting Teachers’ Working Group. According to the questionnaire and the participants’ feedback, information regarding tax matters relating to academic income has now been received and is a matter of concern for every participant, thereby encouraging tax compliance and helping to avoid tax penalties in the future.

Financial Digitalization Knowledge for Investment and MSMEs Funding Access Wiwik Utami; Taufik Akbar; Khozaeni bin Rahmad; Anwar Allah Pitchay; Andhika Permana Agustin; Laura Vidya Alvanny
MOVE: Journal of Community Service and Engagement Vol. 5 No. 3 (2026): January 2026
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i3.537

The urgency of this community service program lies in the fact that Micro, Small, and Medium Enterprises (MSMEs) is the backbone of the Indonesian economy—contributing over 60% to national GDP. As financial technology (fintech) continues to evolve, the gap between opportunity and MSMEs’ readiness is widening. Without timely intervention, many MSMEs risk being excluded from the benefits of Indonesia’s growing digital economy, limiting their growth and long-term resilience. This community service was designed to raise awareness of financial digitalization among MSMEs and Indonesian migrant workers in Penang, Malaysia. The objective is to enhance understanding of digital bookkeeping, electronic payments (QRIS, e-wallets), fintech-based financing (P2P lending, crowdfunding), and basic investment access. By increasing awareness, the program aims to strengthen MSMEs' financial transparency, digital readiness, and long-term business prospects. The sessions were designed to be interactive and accessible for participants with limited prior exposure to fintech tools. Results of the program engaged 35 MSME participants. Evaluation results showed that 91% improved their awareness of digital knowledge, 86% gained understanding of QRIS and e-wallets, and 74% expressed interest in fintech funding options. Contribution of the program enhances MSMEs’ preparedness for digital financial inclusion, supports national goals of economic digitalization, and aligns with higher education’s mandate to deliver measurable social impact through community service.

The Influence of Internal Control and Information Technology on Fraud Prevention (Empirical study of individuals working in accounting, finance, taxation, auditing, and other financial management fields in Jakarta and surrounding areas) Feber Sormin; Widury Siburian; Iwan Armawan; Lamhot Hutabarat; Fahri Solahudin
MOVE: Journal of Community Service and Engagement Vol. 5 No. 3 (2026): January 2026
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i3.574

The purpose of this research is to examine and analyze the influence of internal control (IC) and Information Technology (IT) on fraud prevention (FP) among individuals working in the fields of Accounting, Finance, Taxation, Auditing, and other financial management in Jakarta and its surrounding areas. Research Method – This type of research is quantitative, using multiple linear regression analysis with primary data and ordinal scale data measurement collected by distributing questionnaires to individual respondents working in the fields of Accounting, Finance, Taxation, Auditing, and other financial management in Jakarta and its surrounding areas at several business/company locations. The number of samples used was 62 individual respondents working in the fields of Accounting, Finance, Taxation, Auditing, and other financial management in Jakarta and its surrounding areas. Data processing was carried out using the SPSS application. Research results: Internal control and information technology variables are proven to influence fraud prevention.

Kilasah Village Development is Based on Local Entrepreneurship with Small Capital Arum Wahyuni Purbohastuti; Mustafidah Mahardika; Widya Nur Bhakti Pertiwi; Muhammad Johan Widi Kusyanto; Farah Putri Wenang Lusianingrum
MOVE: Journal of Community Service and Engagement Vol. 5 No. 3 (2026): January 2026
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i3.579

One important approach to encouraging local economic growth and improving public health is the development of village-based entrepreneurship. Kilasah Village, Serang Regency, has both natural and human resources, but these are not yet well-managed. The goal of this mentoring program is to foster entrepreneurship in Kilasah Village by employing a community empowerment approach, enhancing the capabilities of business actors, and harnessing local potential. Methods used include interviews with village officials and the community, implementing an entrepreneurship mentoring program, and field observations. The results show that developing entrepreneurship in Kilasah Village can attract more people and increase residents' incomes. However, several obstacles exist, such as limited capital, marketing, and business management. Therefore, to maintain village entrepreneurship, the village government, academics, and the community must work together continuously.

Household Waste Management with The Utilization of Incinerator Technology Didik Aribowo; Endi Permata; Arum Wahyuni Purbohastuti
MOVE: Journal of Community Service and Engagement Vol. 5 No. 3 (2026): January 2026
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i3.583

The problem of household waste in the Serang region, particularly in Priyayi Village, has reached alarming levels and has impacted river pollution. This community service project aims to implement sorting-based waste management and utilize environmentally friendly incinerator technology as a solution for handling residual waste. The methods used included socialization of waste sorting into four categories (organic, inorganic, hazardous and toxic, and residue) and a demonstration of the use of a household-scale incinerator unit with a smoke filtration system. The results of the activity showed that the integration of the Waste Bank and incinerator technology can reduce the volume of residual waste by up to 90% at the source level. Furthermore, the use of BSF maggots has successfully decomposed 77 tons of organic waste since 2019. In conclusion, the combination of sorting education and appropriate technological innovation is effective in creating a clean environment and reducing dependence on landfills.

Utilizing Marketing Technology and Product Innovation as Infrastructure for the Development of East Sawarna Village Banana Sale MSMEs Deris Desmawan; Rizal Syaifudin; Ewing Yuvisa Ibrani Ibrani
MOVE: Journal of Community Service and Engagement Vol. 5 No. 5 (2026)
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i5.626

Bananas are an agricultural commodity with high economic value and broad market demand. They serve as both a staple food and a source of income for many farmers and entrepreneurs. However, in the face of increasing competition, the banana industry often encounters challenges in enhancing sales and expanding its market reach. This community service program is designed to utilize marketing technology as an effective solution for MSMEs to address these challenges. By implementing digital marketing strategies, such as the use of social media, this initiative supports the national agenda of economic digitalization and aligns with the mandate of higher education to generate measurable social impact through community service.

Community Service Training and Mentoring Preparing Simple Financial Reports for MSMEs Cideheng Village, Kemanisan Subdistrict, Serang City Dini Purnamasari; Novia Hindayani
MOVE: Journal of Community Service and Engagement Vol. 5 No. 5 (2026)
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i5.633

This community service activity was carried out at MSMEs engaged in the buying and selling of large plastic containers and cans in Cideheng Village, Kemanisan Subdistrict, Serang City. This activity was motivated by the still limited ability of business actors in preparing simple financial reports as a basis for business decision-making. The objective of this activity was to improve the knowledge and skills of MSME actors in recording transactions and preparing simple financial reports. The methods used included observation, interviews, training, and direct mentoring in financial recording practices. The results of the activity showed an increase in the understanding and ability of partners in grouping transactions, recording cash flow, and preparing simple financial reports more systematically. Training and mentoring involving the active participation of business actors have proven effective in increasing the financial management capacity of MSMEs and supporting the sustainability of independent businesses.

Development of the Bestari Green Waste Bank: Integration of Creative Economy and Green Economy in Serang City Julia Safitri; Fitri Normasari; Is Eka Herawati; Ratih Purnamasari; Putri Yudha Septiana; Jaka Pamungkas
MOVE: Journal of Community Service and Engagement Vol. 5 No. 5 (2026)
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i5.634

This study analyzes the development strategy of the Bestari Green Waste Bank in Serang City through the integration of the creative economy as the main driver of the transition to a green economy. Facing the urban waste management crisis, a paradigm shift is needed from the linear "take-use-dispose" model to a circular model that adds value to waste materials. Using descriptive qualitative methods, this study evaluates the operational mechanisms and socio-economic impacts of the waste bank program through field observations and document studies. The research findings indicate that the application of creativity elements in inorganic waste processing can transform waste commodities that were initially low in value into craft products with high economic value. This upcycling process significantly contributes to reducing the volume of residue sent to the final processing site, while creating income diversification for the local community. Theoretically, this integration proves that the synergy between human creativity and environmental governance is key to achieving green economic sustainability at the grassroots level. The implications of this research suggest the importance of strengthening design capacity and synchronizing local government policies to expand the scale of the economic and ecological impacts of this model.

Improvement Tax Literacy in Academic Activities Abroad Deden Tarmidi; Lin Oktris; Abdul Hadi Zulkafli; Laila Meiliyandrie Indah Wardanie; Desti Silvia; Nazwa Lilayeniva
MOVE: Journal of Community Service and Engagement Vol. 5 No. 5 (2026)
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i5.646

Urbanisation and globalisation have occurred in recent years, with the movement of products and human resources between countries increasing rapidly, including academic activities between countries. Teachers, lecturers, researchers and even students have blurred national boundaries in the process of seeking and sharing knowledge, including the benefits that come with it. In domestic tax regulations and international tax treaties, benefits for academic activities are specifically reviewed, but not all academics who are also taxpayers understand and are aware of this, so this international collaborative community service activity is important to increase academics' understanding of tax regulations related to the benefits of these academic activities. Universiti Sains Malaysia is a partner in this activity, with academic resources and experience as a manager, recipient, and provider in academic activities such as seminars, exchange lectures, exchange students, and scholarships for overseas students. This activity aims to and is expected to increase taxpayers' understanding, especially academics, of tax regulations on benefits in academic activities between countries. This event was held at Universitas Mercu Buana in April 2026 for dozens of vocational school teachers specialising in accounting who are members of the Tangerang City Accounting Teachers’ Working Group. According to the questionnaire and the participants’ feedback, information regarding tax matters relating to academic income has now been received and is a matter of concern for every participant, thereby encouraging tax compliance and helping to avoid tax penalties in the future.

Assistance in Information Governance and Administrative Services for The Sukasari Village Government through A Laravel Framework-Based Website Muhammad Ilham Riyadi; Mohamad Ikrom Arasid; Gilang Maulana Subaly; Rangga Vernanda; Teti Ainur Hotimah; Moehamad Riefky Anandhita; Muhamad Gia Galihleo
MOVE: Journal of Community Service and Engagement Vol. 5 No. 6 (2026)
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i6.663

The transformation of village government services requires not only technological tools but also assistance that enables village officials to organize information and administrative processes systematically. This community service activity aimed to assist the Sukasari Village Government in strengthening public information governance and administrative services through a Laravel-based website. The service method consisted of four stages: needs identification and service-flow review, application design and development, assistance in website implementation and management, and black-box functional evaluation. The resulting website integrates village profiles, demographic information, village budget summaries, local potential, maps, contact information, and service hours with four administrative services: poverty certificates, domicile certificates, moving certificates, and arrival certificates. Residents can submit personal data and upload identity card and family card documents, receive an application code, and track the application status using the code and national identification number. The administrator panel provides statistical dashboards, search and filtering, document review, status updates, PDF letter generation, CSV exports, PDF reports, village information management, and password updates. Evaluation in the development environment indicated that the main functions operated according to the specified scenarios. This assistance activity produced a more organized and traceable service medium that can support public information disclosure in Sukasari Village.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Dabella Yunia

Contact Email
dabellayunia@gmail.com

Phone
+628112555476

Journal Mail Official
equatorsciencejournal@gmail.com

Editorial Address
Citra Gading

Location
Kota serang,

Banten

INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dabella Yunia

Contact Email dabellayunia@gmail.com

Phone +628112555476

Journal Mail Official equatorsciencejournal@gmail.com

Editorial Address Citra Gading

Location Kota serang, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dabella Yunia

Contact Email
dabellayunia@gmail.com

Phone
+628112555476

Journal Mail Official
equatorsciencejournal@gmail.com

Editorial Address
Citra Gading

Location
Kota serang,

Banten

INDONESIA