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All Journal Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat JURDIASRA Summa : Journal of Accounting and Tax
Fadilah, Resmi Afifah
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Other

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Peningkatan Literasi Keuangan UMKM melalui Pelatihan Harga Pokok Produksi dan Laporan Laba Rugi di Desa Panembong Garut Hamdah, Dida Farida Latipatul; Anggraeni, Windi Ariesti; Ningsih, Winda; Fadilah, Resmi Afifah
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.147

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving regional economic growth, including in Panembong Village, Garut Regency, which is known as a center for hijab and knitting production. However, MSME actors in this area still face challenges in accurately calculating the Cost of Goods Sold (COGS) and preparing profit and loss statements. These difficulties have a direct impact on setting rational selling prices and ensuring business sustainability. As a solution, the community service team from Garut University organized intensive training for 30 MSME participants using a participatory approach, including focus group discussions (FGD), material presentations, case studies, and technical mentoring. The training materials covered understanding the concept of COGS, cost classification, preparation of basic profit and loss statements, and hands-on practice using worksheets. The results showed a significant improvement in participants’ understanding of cost concepts and the relationship between COGS and selling price. This activity not only provided knowledge but also enhanced the confidence of MSME owners in making financial decisions. This training served as an important strategy to improve financial literacy and strengthen the competitiveness of MSMEs in the Garut Regency.
Transformasi Digital: Pendampingan UMKM untuk Mewujudkan Ekonomi Berbasis Teknologi di Desa Cuanki Kabupaten Garut LH, Dida Farida; Fadilah, Resmi Afifah; Ningsih, Winda; Muharam, Husni
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.20776

Abstract

Kegiatan Pengabdian kepada Masyarakat ini dilaksanakan untuk menjawab tantangan adaptasi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap perkembangan teknologi digital yang sangat pesat. Fokus kegiatan ini adalah meningkatkan kapasitas pelaku UMKM di Desa Cuanki, Kabupaten Garut, melalui pendekatan sistematis berupa pelatihan, pendampingan, dan pemberdayaan berbasis digital. Metode kegiatan meliputi sosialisasi, pelatihan penggunaan media digital (e-commerce, media sosial bisnis, dan aplikasi pencatatan keuangan), serta pendampingan intensif berbasis praktik. Hasil kegiatan menunjukkan bahwa terjadi peningkatan signifikan dalam kemampuan digital mitra UMKM, seperti terciptanya akun media sosial bisnis, penggunaan aplikasi akuntansi sederhana, serta penguatan promosi berbasis konten visual. Keberhasilan program ini juga ditunjukkan dengan terbentuknya komunitas digital UMKM sebagai wadah kolaborasi dan keberlanjutan. Program ini mendukung pencapaian Indikator Kinerja Utama (IKU) perguruan tinggi serta sejalan dengan kebijakan Merdeka Belajar Kampus Merdeka (MBKM).
Audit Quality and the Effectiveness of Accrual Reform: A Panel Study of Budget Composition Variance in Indonesia Lestari, Putri Ayu; Fadilah, Resmi Afifah; Wahyuningsih
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.871

Abstract

This study evaluates the impact of Indonesia’s 2015 accrual based accounting reform on budget composition credibility in subnational governments, utilizing the PI 2 Composition Variance indicator from the PEFA framework. The objective is to determine whether the adoption of accrual accounting improved alignment between planned and actual expenditures across economic classifications. The research applies a panel data methodology covering 514 Indonesian provinces and districts from 2011 to 2021. Using fixed effects regression models, the study incorporates a reform dummy, audit quality (measured by unqualified audit opinions or WTP), and various fiscal controls including PAD per capita, TKDD, personnel spending share, and PDRB. Robustness checks include alternative specifications and treatment of outliers and administrative splits. The results indicate that accrual reform is associated with a statistically significant reduction in budget composition variance. Furthermore, the reform’s impact is stronger in jurisdictions that received WTP audit opinions, underscoring the moderating role of audit quality. The findings suggest that institutional maturity, particularly audit capacity, amplifies the benefits of financial reporting reforms. In conclusion, accrual reform can improve fiscal discipline through enhanced compositional execution, especially when reinforced by high quality auditing institutions. These insights support policy efforts to integrate technical reforms with institutional strengthening. Future research should examine how these improvements influence service delivery and broader governance outcomes.
Implementing Pillar Two: Challenges and Opportunities in the Global Minimum Tax Framework Fadilah, Resmi Afifah
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.982

Abstract

This study provides a narrative review of the Global Minimum Tax (GMT) under the OECD/G20 Pillar Two framework, assessing its effectiveness in reducing corporate tax avoidance and addressing harmful tax competition. The review draws on peer-reviewed literature collected through Scopus and Web of Science, using targeted keywords such as Global Minimum Tax, Pillar Two, Base Erosion and Profit Shifting, and international taxation. Inclusion criteria focused on studies examining policy impacts, compliance outcomes, and comparative evidence across jurisdictions. Results indicate that the GMT has improved compliance and tax revenue in advanced economies with robust institutions, where an average increase of 8% in tax revenue was reported after implementation. However, in developing countries, weak administrative capacity and reliance on tax-based investment strategies hinder effective adoption, raising concerns about deepening global inequalities. The discussion emphasizes systemic factors—including institutional infrastructure, policy divergence, and socio-economic conditions—that mediate implementation outcomes. It also highlights the importance of international cooperation, coordinated regional directives, and policy innovations that align fiscal measures with sustainable development objectives. Limitations in the existing literature, particularly reliance on model-based projections and insufficient empirical evidence from developing regions, point to the need for future research using mixed methods and longitudinal approaches. The findings underscore that while the GMT represents a landmark step in international taxation, its success depends on enhancing administrative capacity, promoting policy harmonization, and embedding equity into global tax governance.
Co-Authors Anggraeni, Windi Ariesti Hamdah, Dida Farida Latipatul LH, Dida Farida Muharam, Husni Ningsih, Winda Putri Ayu Lestari Wahyuningsih