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All Journal AKTSAR: Jurnal Akuntansi Syariah Pengabdian Jurnal Abdimas
Surepno, Surepno
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Menakar Tingkat Skeptisme Wajib Pajak Usaha Mikro Kecil dan Menengah Rochman, Muhammad Fuyudlur; Surepno, Surepno
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.25266

Abstract

This study aims to identify the skepticism behavior of taxpayers that indicate tax compliance. This study uses the qualitative method of field research with interview as a research instrument. The case study is the taxpayers in Jepangpakis, with KPP Pratama Kudus, Jepang Pakis Government, and the taxpayers as research subject. The analysis research identifies that skepticism behavior of the taxpayers has different doses. The identify tells at least three different skepticism types, that is not-skeptic, medium skeptic, and quite serious skepticism. The abundance of the skepticism shows the connection with Tax compliance Theory by Alligham and Sandmo. Even though there is a lot of skepticism, there is no indication of low taxpayers’ compliance because of taxpayer’s intentions. That case shows the connection with Theory Planned Behavior (TPB) by Ajzen.
Implementation Digital Financial Reports Using The Application For SIAPIK Contruction By Bank Indonesia Oktavia, Lisa; Khusna, Putri Hidayatul; Surepno, Surepno
Pengabdian: Jurnal Abdimas Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/abdimas.v2i2.427

Abstract

The development of industrial technology In this era, the Indonesian economy progressed. However, there are still many MSMEs that fail to take advantage of current technological developments to manage their business management, especially financial management. Small, medium and micro businesses generally pay little attention to detailed and clear financial reports. Therefore, this research is expected to provide a reference for MSMEs to prepare financial reports. The purpose of this study is to provide an overview of the use of web-based and Android-based digital financial applications for financial management, especially daily financial reports with categories of sources of income and sources of expenditure. The implementation method is carried out in three ways, namely the MSMEs assisted KTNA 2 method, the training method and the mentoring method. This study aims to utilize digital finance to develop financial management in the KTNA assisted SIAPIK application. The results of the study show that MSMEs in Kudus Regency still don't know much about digital finance. Financial bookkeeping carried out by KTNA 2 assisted MSMEs is still done manually, namely bookkeeping written in a book. Based on the results of the dedication, research found that MSMEs KTNA 2 Kudus Regency did not understand digital finance. Bookkeeping of MSMEs finance assisted by KTNA 2 is always done manually and recorded in the books. Therefore, one of Bank Indonesia's assistance programs for KTNA 2 assisted MSMEs is implementing and teaching digital finance through the SIAPIK application.
Co-Authors Khusna, Putri Hidayatul Oktavia, Lisa Rochman, Muhammad Fuyudlur