<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.</em></p>

<em><span lang="EN">The purpose of this research aims </span><span lang="EN">to test empirically the mediating effect of financial behavior on the effect of financial literacy on investment decisions for MSMEs in DIY </span></em><span lang="EN">(Daerah Istimewa Yogyakarta).<em> The method used in this research is quantitative. The population and sample of this study are MSME actors (Micro, Small and Medium Enterprises) in DIY. The sampling technique in this study was using an accidental sampling technique with a total sample of 188 respondents from MSME actors in DIY. The data source in this study is primary data using a questionnaire. The data analysis method in this study is path analysis using the Warp PLS application. The results of this study are that financial literacy can positively influence investment decisions for MSME actors in DIY, financial literacy </em></span><em><span lang="IN">can</span><span lang="EN"> positively influence financial behavior for MSME actors in DIY, financial behavior can positively influence investment decisions for MSME actors in DIY. Financial behavior is able to mediate the effect of financial literacy on investment decisions for MSME actors in DIY.</span></em>

Tujuan penelitian ini untuk mengetahui variabel yang memiliki pengaruh terhadap pendapatan masyarakat di Desa Wisata Pentingsari.  Penelitian ini merupakan penelitian deskriptif kuantitatif, sumber data yang digunakan adalah data primer yang merupakan hasil wawancara dan kuesioner dari pengelola Desa Wisata Pentingsari. Kuesioner dibagikan secara pribadi kepada responden (personally administered questionanaires) dengan jumlah 36 responden. Dalam observasi dan wawancara ditemukan variabel yang mempengaruhi pendapatan adalah (1) kualitas layanan, (2) fasilitas, (3) modal, (4) teknologi, (5) selera pengunjung, dan (6) kompetisi. Hasil uji statistik menunjukkan bahwa, kualitas layanan dan modal memiliki pengaruh signifikan terhadap pendapatan, sedangkan fasilitas, teknologi, selera pengunjung dan kompetisi tidak berpengaruh terhadap pendapatan di Desa Wisata Pentingsari.

Increased Accounting Knowledge in Accounting Teachers at SMK Negeri 1 Depok Sleman Based on IFRS-Based SAKAbstract This activity aims to socialize the IFRS curriculum to teachers at SMK N 1 Depok Sleman Yogyakarta in order to increase accounting knowledge based on IFRS-based SAK so that the quality of teaching of accounting teachers at the SMK can improve. Knowledge about IFRS is expected to be given to students so students can be better prepared to compete in the current industry. The implementation of IFRS in Indonesia has started to be implemented since 2012, but not a few vocational teachers in Indonesia understand and apply this curriculum to school lessons, resulting in a mismatch between the world of education and the industrial world. The method used in this service is to do a pre-test before the socialization and FGD of accounting teachers at SMK Negeri 1 Depok Sleman Yogyakarta. The pre-test results indicate that basic knowledge of IFRS-based accounting is still low at 34.8%. After pre-test the next program is IFRS-based accounting socialization and continued at the FGD session to discuss questions and material as teaching material in class. The results of the socialization and FGD can increase the knowledge of the teachers. Finally knowledge of the teachers recalled up to 276,7% so that the final result of the teacher's knowledge became 96,3%.Keywords: IFRS, vocational teacher, teaching quality, socialization.Abstrak. Kegiatan ini bertujuan untuk mensosialisasikan kurikulum IFRS kepada guru di SMK Negeri 1 Depok Sleman Yogyakarta guna meningkatkan pengetahuan akuntansi berdasarkan SAK berbasis IFRS agar kualitas pengajaran guru akuntansi di SMK tersebut dapat meningkat. Pengetahuan tentang IFRS diharapkan dapat diberikan kepada para siswa agar para siswa dapat lebih siap dalam berkompetisi pada industri saat ini. Penerapan IFRS di Indonesia sudah mulai diterapkan sejak tahun 2012, namun tidak sedikit guru SMK di Indonesia yang mengerti dan menerapkan kurikulum ini pada pelajaran sekolah sehingga terjadi ketidak kecocokan antara dunia pendidikan dengan dunia industri. Metode yang digunakan dalam pengabdian ini adalah melakukan pre-test sebelum dilakukan sosialisasi dan FGD terhadap guru-guru akuntansi pada SMK N 1 Depok Sleman Yogyakarta. Hasil pre-test menunjukkan pengetahuan dasar terhadap akuntansi berbasis IFRS masih rendah yaitu sebesar 34,8%. Setelah dilakukan pre-test program selanjutnya yaitu sosialisasi akuntansi berbasis IFRS dan dilanjutkan pada sesi FGD untuk membahas soal dan materi sebagai bahan ajar di kelas. Hasil dari sosialisasi dan FGD dapat meningkatkan pengetahuan para guru. Pengetahuan para guru meningat hingga 276,7% sehingga hasil akhir pengetahuan guru menjadi 96,3%.Kata Kunci: IFRS, guru SMK, kualitas pengajaran, sosialisasi.