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All Journal Jurnal Akuntansi dan Ekonomika Comsep : Jurnal Pengabdian Kepada Masyarakat
Norra Isnasia Rahayu
UMRI
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi Eka Febriani; Norra Isnasia Rahayu
Akuntansi & Ekonomika Vol 10 No 2 (2020): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v10i2.2349

Abstract

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.
Pendampingan Pelatihan Menyulam Pada Remaja Panti Asuhan As-Salam Kota Pekanbaru Misral Misral; Sri Rahmayanti; Siti Hanifa Sandri; Hendri Ali Ardi; Bakaruddin Bakaruddin; Norra Isnasia Rahayu; Jeki Algusri
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.468 KB) | DOI: 10.54951/comsep.v1i1.29

Abstract

Embroidery crafts are one of the riches of Indonesian traditional culture. Embroidery is a decoration made on cloth with a sewing needle and thread. This embroidery training was attended by the As-Salam Orphanage young women. Community service activities in the field of embroidery skills training on the introduction of basic stitching to decorate fabrics to improve skills in the city of Pekanbaru. This is closely related to skills education that can be used in everyday life and entrepreneurship, namely decorating cloth. The method of implementation is through outreach and training approaches. The results of the activities felt by the training participants were that they could get to know the basics of embroidery skills and in the end they could have the skills to increase activity and productivity and it was hoped that it would increase family income. By providing the As-Salam Orphanage with knowledge and skills regarding basic stitching in embroidery, it can be concluded that in this Community Service activity, it is necessary to carry out repeated exercises to produce better work.
Peningkatan Ketrampilan Dan Manajemen Pemasaran Usaha Rumahan Penghasil Kue Di Kelurahan Sidomulyo Sri Rahmayanti; Misral Misral; Siti Hanifa Sandri; Hendri Ali Ardi; Bakaruddin Bakaruddin; Norra Isnasia Rahayu; Jeki Algusri
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (771.552 KB) | DOI: 10.54951/comsep.v2i1.52

Abstract

The cake making business is a home-based business that is widely practiced by people in Pekanbaru. The large demand for cakes is a promising business opportunity. The conditions of intense competition require cake-making businesses to be active in making breakthroughs and innovations, so that their products remain in demand by consumers. The cake-making business as a small business also experiences various obstacles, including low turnover and production capacity, as well as weakness in the marketing aspect, especially in distribution channels for its products. This community service activity is carried out on cake-making entrepreneurs in West Sidomulyo Pekanbaru. This activity aims: 1) cake-producing entrepreneurs can run their business professionally, creatively and innovatively, 2) expand the market for their products, 3) increase their production capacity, 4) increase their expertise and skills in making sponge cakes. Activities in this service include training in marketing management, entrepreneurship, and preparation of financial reports). Based on the implementation and evaluation of the results of activities, it can be concluded that cake-producing entrepreneurs can run their business professionally, creatively and innovatively, and there is an increase in production capacity due to increased demand from customers.
Co-Authors Bakaruddin Bakaruddin Eka Febriani Hendri Ali Ardi, Hendri Ali Jeki Algusri Misral Misral Siti Hanifa Sandri Sri Rahmayanti