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INDONESIA
JURNAL ABDIKARYASAKTI
Published by Universitas Trisakti
ISSN : 2776270X     EISSN : 27762769     DOI : doi.org/10.25105/ja
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ABDIKARYASAKTI merupakan jurnal ilmiah yang diterbitkan oleh Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti. Fungsinya untuk mempublikasikan dan menyebarluaskan karya ilmiah berupa penerapan pemikiran konseptual dan ide-ide dalam kegiatan pengabdian masyarakat yang telah dilakukan oleh akademisi dan praktisi dengan tujuan agar dapat menginspirasi dan bermanfaat bagi masyarakat secara luas. Jurnal ini berisi hasil kegiatan yang telah dilakukan dalam menangani dan mengelola berbagai potensi, peluang, tantangan, dan hambatan yang ada di masyarakat di bidang ekonomi, manajemen, dan akuntansi. Di antaranya adalah keuangan, tata kelola, strategi bisnis, perpajakan, system dan teknologi informasi, kewirausahaan, pengentasan kemiskinan, serta keberlanjutan dan pengembangan usaha. Pelaksanaan kegiatan melibatkan partisipasi masyarakat dan mitra kerjasama. Kegiatan pengabdian masyarakat diatur ke dalam suatu kegiatan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Jurnal ini terbit 2 (dua) kali dalam setahun yaitu setiap April dan Oktober. Karya ilmiah potensial akan dilakukan proses blind review oleh reviewer professional
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 55 Documents
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SOSIALISASI DIGITALISASI PERPAJAKAN UMKM MELALUI PENYULUHAN DAN PELATIHAN Mulyani, Susi Dwi; Muhd. Nuryatno Amin; Ismawati Haribowo; Sistya Rachmawati
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23827

Abstract

Directorate General of Taxes (DGT), in the form of an online tax service application. Taxpayers can enjoy various digital services to fulfill their tax obligations. The DGT provides a single login facility, which is the gateway to 3C-based services (click-call-counter). This 3C service program provides taxpayers with a system of channels, but is not limited to these three (DGT, 2020), and is available to Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. MSMEs who are members of the Indonesian Professional Kartini Association (IKAPRI Indonesia) as partners in the Community Service activities by the Team of Lecturers, Students and Alumni of the Faculty of Economics and Business (FEB) Usakti Doctoral Program and Lecturers of STIE Tri Bhakti, have limited knowledge and understanding of digital tax applications and how to gain access to use them. Therefore, the Community Service Team of the Faculty of Economics and Business Trisakti University carried out outreach and training activities on the Socialization of MSME Tax Digitalization. The materials presented included: i) the legal basis for MSME Income Tax; ii) how to obtain an NPWP online; and iii) how to calculate, deposit, and report MSME Income Tax online. The Community Service activity was held on December 17, 2024, at the Faculty of Economics and Business (FEB) Trisakti University, with 32 MSME participants. The results of the Community Service activities have succeeded in reducing the number of participants who did not understand in operating online tax services and an increase in the number of participants who did understand in operating online tax services, with an average of 47.4%.
TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN Dwianika, Agustine; Kurniawan, Budi; Said, Lina; Herianti, Eva; Marundha, Amor; Fernando, Kenny; Widiastuti, Ni Putu Eka
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23930

Abstract

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.
PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK PADA MITRA IKAPRI Henik Hari Astuti; Ayu Aulia Oktaviani; Ariani, Marieta; Desrawani Situmeang; Hisyam Ramadhan
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23931

Abstract

This training activity aims to enhance the understanding of members of the Ikatan Kartini Profesional Indonesia (IKAPRI) regarding the concept and methods of calculating Production Cost (Harga Pokok Produksi/HPP), as well as to equip entrepreneurs with practical skills to accurately calculate HPP in determining competitive and profitable product selling prices. In today’s competitive business environment, a deep understanding of HPP is a crucial foundation for MSMEs in financial management and optimal pricing strategy development. This training was designed to address the challenges faced by MSME entrepreneurs in accurately calculating production costs, which often become a significant barrier to business growth. The activity was conducted using interactive training and counseling methods, in which participants were actively engaged in discussions and practical HPP calculation exercises. The IKAPRI MSME participants demonstrated high enthusiasm, evident from their active involvement in every discussion and question-and-answer session. As part of the evaluation, questionnaires were distributed to measure participants’ comprehension of HPP concepts and calculations. The evaluation results indicated that 54.55% of the participants achieved a very good level of understanding, while another 36% demonstrated a fairly good understanding. Through this training, it is expected to encourage more professional and efficient business management among MSME practitioners, particularly those within IKAPRI. Enhancing capacity in production cost management will ultimately contribute to business sustainability through better business decision-making and increased market competitiveness.
PEMBUATAN KONTEN INSTAGRAM OSIS SMK WALISONGO SEMARANG BERBANTUAN CAPCUT Laksono, Agus Edy; Watie, Errika Dwi Setya; Fanani, Fajriannoor; Rahmah, Hilda
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23940

Abstract

Instagram utilization is able to meet followers’ information needs, provide both social and commercial benefits for users, and serve as a medium to attract public interest in better understanding the user or content provider. In the field of education, Instagram can also be used for various purposes such as learning media and promotional tools. SMK Walisongo Semarang, the partner in this community service program, already manages two Instagram accounts: @smkwalisongoofficial and @osis_skawas. The @smkwalisongoofficial account is managed by teachers and staff, while @osis_skawas is managed by student council (OSIS) members. The focus of this program is the @osis_skawas account, which was created in 2023 and currently has 93 posts and 170 followers. Unfortunately, within approximately two years, the account has only published that number of posts, consisting of 81 photos with captions and 12 reels. According to one of the community service team members, the account’s content has remained limited and monotonous since last year, indicating low activity and lack of development from the administrators. Based on interviews with the Vice Principal of Student Affairs, the administrators faced challenges in content creation, both technically and in terms of ideas. Through lecture, discussion, and hands-on practice methods, this training had a positive impact on the students of SMK Walisongo Semarang. Knowledge and skills related to the types of content, ways to create and edit, motivation enhancement, and effective content creation strategies were provided to the target audience, enabling them to understand how to increase engagement in each post. In addition, the use of CapCut in video production was also discussed, equipping them with sufficient skills to edit videos and develop the @osis_skawas account.
Pemberdayaan Ibu Rumah Tangga di Desa Rabauh melalui Digitalisasi dan Branding Produk Olahan Singkong Komang; Joy Angel Aria Suma; Rensa; Aini; Indah Laura Nafrati Lova; Oktamie Natalia; Rizqi Fatwandiki Ramadhani; Mei Laura Beautrik Simanungkalit; Yohanes Indra Yudha; Oktafya Syahputri; Hanna Sinaga; Erni Dwi Puji Setyowati; Imelda Simanjuntak
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.24158

Abstract

The low level of cassava processing in rural areas of Central Kalimantan has led to untapped local economic potential. This community service activity aims to empower housewives in Rabauh Village by enhancing their skills in production, packaging, branding, and digital marketing of cassava-based processed products. The program was implemented by students of the University of Palangka Raya during the Regular Community Service (KKN) Period I in 2025 (July 16–August 18, 2025), involving 25 participants, most of whom were active housewives engaged in the Family Welfare Empowerment (PKK) program. A Participatory Action Research (PAR) approach was applied to ensure participants’ active involvement in every stage of the activity, from needs identification and training to evaluation. The training focused on producing hygienic cassava chips with various flavors, creating simple product labels and packaging, and promoting products through social media. The results showed that 84% of participants improved their technical production skills, and 88% experienced socio-economic benefits through increased income and self-confidence in entrepreneurship. In addition to producing signature products such as “Spicy Sweet Cassava Chips with Kaffir Lime Leaves,” the activity also increased participants’ awareness of the importance of digitalization for micro-enterprises. Overall, the SIBER program made a tangible contribution to enhancing rural women’s economic capacity, fostering local food innovation, and serving as a sustainable empowerment model based on regional food potential in Central Kalimantan.  

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