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Junior Hendri Wijaya
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thejournalish@gmail.com
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Jl. Patukan Gamping Tengah, Ambarketawang, Sleman, DIY
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Daerah istimewa yogyakarta
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JCOMENT (Journal of Community Empowerment)
Published by CV The Journal Publishing
ISSN : -     EISSN : 2745875X     DOI : https://doi.org/10.55314/jcoment
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other
JCOMENT (Journal of Community Empowerment) is a scientific multidisciplinary journal published by CV. The Journal Publishing. JCOMENT (Journal of Community Empowerment) has registered number ISSN 2745-875X (media online). It is in the national level that covers a lot of common problems or issues related to community services. The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of community services. Focus and Scope The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of community services. JCE, particularly focuses on the main problems in the development of the sciences of community services areas as follows: Community Services, People, Local Food Security, Nutrition and Public Health; Training, Marketing, Appropriate Technology, Design; Community Empowerment, Social Access; Student Community Services; Border Region, Less Developed Region.
Arjuna Subject : Umum - Umum
Articles 142 Documents
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Pendampingan UMKM Kuliner dalam Optimalisasi Identitas Visual dan Strategi Pemasaran Digital di Pulewulung, Turi, Sleman, Yogyakarta Naning Margasari; Bintang Lazuardi Benteng Buana Muslim; Musaroh Musaroh; Nindya Nuriswati Laili; Tsania Ayu Rohani
JCOMENT (Journal of Community Empowerment) Vol. 7 No. 1 (2026): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v7i1.1094

Abstract

Pengabdian Kepada Masyarakat bertujuan memberdayakan pelaku UMKM Sentra Kuliner di Desa Pulewulung, Sleman, Yogyakarta, yang memiliki potensi besar dalam pertanian salak pondoh namun menghadapi tantangan dalam penyerapan hasil panen, pengembangan usaha, dan pemasaran. Salah satu hambatan utama adalah keterbatasan penggunaan pemasaran digital yang menghalangi pengembangan produk lokal. Kegiatan ini sejalan dengan target Sustainable Development Goals, khususnya pengentasan kemiskinan (SDG 1) dan kesetaraan gender (SDG 5). Industri bakpia salak di desa ini berpotensi menjadi lapangan kerja inklusif, terutama bagi perempuan. PKM dilakukan melalui pelatihan, sosialisasi, dan praktik langsung mengenai pemasaran digital serta pencatatan keuangan digital. Materi mencakup pembuatan dan pengenalan akun e-commerce (Shopee, TikTok), sistem pencatatan keuangan digital (SI APIK, Buku Warung), teknik foto produk dengan photo box, pembuatan poster menarik, dan video pemasaran menggunakan teknologi Artificial Intelligence (AI). Kegiatan dihadiri 35 peserta, mayoritas ibu rumah tangga dan pemuda, pada 13 September 2025, dengan antusiasme tinggi. Hasil kegiatan berupa poster produk, photo box, buku panduan, konten video, akun e-commerce, dan pencatatan keuangan digital yang dibuat langsung oleh peserta. Indikator keberhasilan menunjukkan peningkatan pengetahuan dan keterampilan, diharapkan mampu memperluas pasar, meningkatkan penjualan, mengelola keuangan lebih efisien, dan berkontribusi pada kesejahteraan serta pembangunan berkelanjutan desa.
Pengaruh Kebijakan Penurunan Denda Keterlambatan dan Perubahan Jatuh Tempo Pembayaran PBB-P2 terhadap Kepatuhan Wajib Pajak Akhmad Andi Nugroho; Muhammad Khozin
JCOMENT (Journal of Community Empowerment) Vol. 7 No. 1 (2026): Community Empowerment
Publisher : The Journal Publishing

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

Abstract

This research aims to examine the impact of policies reducing late payment penalties and changing the due date for Rural and Urban Land and Building Tax (PBB-P2) on taxpayer compliance in Sleman Regency in 2024. This policy is outlined in Sleman Regency Regulation Number 86 of 2023, which stipulates a reduction in late payment penalty rates from 2% to 1% per month and extends the payment deadline to six months from the date the Tax Due Notice (SPPT) is issued. This study uses a quantitative approach with a causal survey method to analyze the influence of two independent variables on the dependent variable, namely taxpayer compliance. Data was obtained by distributing questionnaires to PBB-P2 taxpayers, which were then analyzed using descriptive statistics and path analysis with the help of SmartPLS software. The results of the study show that a reduction in late payment penalties and a change in payment due dates have a positive and significant influence on taxpayer compliance. The main factors influencing compliance are the desire to avoid sanctions, followed by adherence to government regulations. This finding aligns with Stimulus-Response theory and the Theory of Planned Behavior, which emphasize the role of motivation and social support in increasing tax compliance. Therefore, the Sleman Regency Government is advised to continue strengthening public socialization and education activities to ensure the effectiveness of tax policies.

Page 15 of 15 | Total Record : 142

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