{"id":"https://openalex.org/W4318600447","doi":"https://doi.org/10.52062/thecommen.v5i1.2486","title":"Literasi Pajak dan Keuangan: Optimalisasi Peningkatan Kompetensi UMKM di Jayapura","display_name":"Literasi Pajak dan Keuangan: Optimalisasi Peningkatan Kompetensi UMKM di Jayapura","publication_year":2022,"publication_date":"2022-05-25","ids":{"openalex":"https://openalex.org/W4318600447","doi":"https://doi.org/10.52062/thecommen.v5i1.2486"},"language":"en","primary_location":{"id":"doi:10.52062/thecommen.v5i1.2486","doi":"https://doi.org/10.52062/thecommen.v5i1.2486","is_oa":true,"landing_page_url":"http://dx.doi.org/10.52062/thecommen.v5i1.2486","pdf_url":"https://ejournal.uncen.ac.id/index.php/COMMEN/article/download/2486/1984","source":{"id":"https://openalex.org/S4210225232","display_name":"The Community Engagement Journal The Commen","issn_l":"2621-6817","issn":["2621-6817"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677230","host_organization_name":"Cenderawasih University","host_organization_lineage":["https://openalex.org/P4404677230"],"host_organization_lineage_names":["Cenderawasih University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Community Engagement Journal: The Commen","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.uncen.ac.id/index.php/COMMEN/article/download/2486/1984","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089484219","display_name":"Meinarni Asnawi","orcid":"https://orcid.org/0000-0003-2093-7995","observed_orcids":["https://orcid.org/0000-0003-2093-7995"]},"institutions":[{"id":"https://openalex.org/I3129799171","display_name":"Cenderawasih University","ror":"https://ror.org/031bayg24","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129799171"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Meinarni Asnawi","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis , Universitas Cenderawasih","Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis , Universitas Cenderawasih","institution_ids":["https://openalex.org/I3129799171"]},{"raw_affiliation_string":"Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih","institution_ids":["https://openalex.org/I3129799171"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052782352","display_name":"Ulfah Rizky Muslimin","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ulfah Rizky Muslimin","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8241,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.71914768,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"5","issue":"1","first_page":"313","last_page":"326"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.9125999808311462,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.9125999808311462,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0860000029206276,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-literacy","display_name":"tax literacy","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-literacy","display_name":"financial literacy","score":0.9829999804496765},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.7509999871253967},{"id":"https://openalex.org/keywords/digitalization","display_name":"digitalization","score":0.8149999976158142},{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.4699999988079071},{"id":"https://openalex.org/keywords/taxpayer-registration","display_name":"tax registration","score":0.6859999895095825},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.746999979019165},{"id":"https://openalex.org/keywords/jayapura","display_name":"Jayapura","score":0.7310000061988831},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.5019999742507935},{"id":"https://openalex.org/keywords/mentoring","display_name":"mentoring","score":0.5450000166893005}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.9029452204704285},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6420634984970093},{"id":"https://openalex.org/C547764534","wikidata":"https://www.wikidata.org/wiki/Q8236","display_name":"Literacy","level":2,"score":0.46089261770248413},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.4603666067123413},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.4538208544254303},{"id":"https://openalex.org/C2777941463","wikidata":"https://www.wikidata.org/wiki/Q1416374","display_name":"Financial literacy","level":2,"score":0.42584794759750366},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3507145047187805},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.19213137030601501},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18694648146629333},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1663840413093567},{"id":"https://openalex.org/C174998907","wikidata":"https://www.wikidata.org/wiki/Q357662","display_name":"Work in process","level":2,"score":0.1127958595752716},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.09840467572212219},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.08248540759086609},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52062/thecommen.v5i1.2486","doi":"https://doi.org/10.52062/thecommen.v5i1.2486","is_oa":true,"landing_page_url":"http://dx.doi.org/10.52062/thecommen.v5i1.2486","pdf_url":"https://ejournal.uncen.ac.id/index.php/COMMEN/article/download/2486/1984","source":{"id":"https://openalex.org/S4210225232","display_name":"The Community Engagement Journal The Commen","issn_l":"2621-6817","issn":["2621-6817"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677230","host_organization_name":"Cenderawasih University","host_organization_lineage":["https://openalex.org/P4404677230"],"host_organization_lineage_names":["Cenderawasih University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Community Engagement Journal: The Commen","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.52062/thecommen.v5i1.2486","doi":"https://doi.org/10.52062/thecommen.v5i1.2486","is_oa":true,"landing_page_url":"http://dx.doi.org/10.52062/thecommen.v5i1.2486","pdf_url":"https://ejournal.uncen.ac.id/index.php/COMMEN/article/download/2486/1984","source":{"id":"https://openalex.org/S4210225232","display_name":"The Community Engagement Journal The Commen","issn_l":"2621-6817","issn":["2621-6817"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677230","host_organization_name":"Cenderawasih University","host_organization_lineage":["https://openalex.org/P4404677230"],"host_organization_lineage_names":["Cenderawasih University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Community Engagement Journal: The Commen","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7257999777793884,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4318600447.pdf","grobid_xml":"https://content.openalex.org/works/W4318600447.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W1996814744"],"related_works":["https://openalex.org/W7217612873","https://openalex.org/W7109131957","https://openalex.org/W4412098499","https://openalex.org/W7219161981","https://openalex.org/W7218278803","https://openalex.org/W7215999979","https://openalex.org/W4415567350","https://openalex.org/W7106101006","https://openalex.org/W7133237309","https://openalex.org/W4415567352"],"abstract_inverted_index":{"This":[0],"community":[1],"service":[2,158],"aims":[3],"to":[4,60,73,76,126,195,217],"provide":[5],"knowledge":[6,228],"about":[7],"digitalization":[8,66,114,117],"in":[9,18,22,161,204,219],"the":[10,23,27,92,99,127,132,144,186,198,205],"field":[11],"of":[12,29,58,83,94,129,136,146,156,207],"taxation":[13],"and":[14,54,67,86,91,119,131,151,164,171,222,231],"business":[15,24,49,59,79,89,120,152],"for":[16,40,71,103],"UMKM":[17,63,72,125,160,173,208,232],"Jayapura.":[19],"The":[20,44,81,154,175],"change":[21,51],"world":[25],"towards":[26],"era":[28],"information":[30,147],"technology":[31],"is":[32,69,178,189],"a":[33,96,138,225],"progress":[34],"that":[35,197,213],"has":[36,47],"been":[37],"going":[38],"on":[39,109,143],"approximately":[41],"10":[42],"years.":[43],"Covid-19":[45],"pandemic":[46],"made":[48],"activities":[50],"so":[52],"fast":[53],"allowed":[55],"all":[56],"lines":[57],"develop,":[61],"including":[62],"sector.":[64],"Introducing":[65],"taxes":[68,130],"important":[70],"prepare":[74],"themselves":[75],"develop":[77,234],"their":[78,220,235],"potential.":[80],"process":[82,188],"financial":[84,116,149],"recording":[85],"reporting,":[87],"digital":[88],"design":[90],"benefits":[93,128],"being":[95],"taxpayer":[97],"are":[98,107,159,168,214],"main":[100],"materials":[101],"provided":[102],"UMKM.":[104],"Public":[105],"services":[106],"focused":[108],"three":[110],"materials,":[111],"namely":[112],"tax":[113],"literacy,":[115,118],"digitalization.":[121,153],"Tax":[122],"literacy":[123,141],"introduces":[124],"procedures":[133],"also":[134],"methods":[135,212],"becoming":[137],"taxpayer.":[139],"Business":[140],"focuses":[142],"introduction":[145],"technology-based":[148],"records":[150],"participants":[155,184],"this":[157],"Jayapura":[162],"City":[163],"Accounting":[165],"students":[166,194],"who":[167],"doing":[169],"KKN":[170,193],"become":[172],"companions.":[174],"teaching":[176],"method":[177],"carried":[179,190],"out":[180,191],"online":[181],"with":[182],"48":[183],"then":[185],"mentoring":[187,226],"by":[192,224],"ensure":[196],"material":[199],"presented":[200],"can":[201,233],"be":[202],"applied":[203],"efforts":[206],"members.":[209],"Through":[210],"learning":[211],"delivered":[215],"directly":[216],"experts":[218],"fields":[221],"followed":[223],"process,":[227],"transfer":[229],"occurs":[230],"businesses.":[236]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-01-31T00:00:00"}