This article was motivated by the importance of experiences to foster social awareness. The aim of the study is to proceed an outdoor learning model in developing character, and nationalism insight of students. The model was held in the form of service to the poor and street children. It was expected to create learning climate that touched the hearts of students and to raise compassionate attitude. Using research and development approach, the method was divided into descriptive, evaluative, and experimental methods. Descriptive method was used to collect existing data. Evaluative method was used to evaluate development model of learning outside the classroom; while experimental method was also to test the effectiveness of the model. Subjects in this study were students registered in Indonesian Economy course of Faculty of Economics and Business, SCU Indonesia. This article consists of three stages of analysis, i.e. analysis of the potential economic and social issues surrounding community, student characteristic analysis, and analysis of curriculum and syllabus of Indonesian Economy course to be fit with the concept of outdoor learning. An outline of results showed that the learning model was effectively proven to foster a sense of social awareness and nationalism insight in the college.

Small Medium Enterprises (SMEs) as a vast growing industry are inhibited by its lack of resources, such as capital funding, skill, and technology. It leads to the lack of business information, which is important to be used in decision making process. Accounting Information System (AIS) will enhance their business information's availability and reliability. SMEs need to be supported on designing their AIS. This article aims to propose a learning model in AIS course that could affect both students and community through a project based learning. Project based learning model will enhance, not only student's cognitive ability, but also give them the opportunity to empower their community. This study is expected to help the student becomes both cognitive and affective excellence undergraduate. This study was conducted using a participatory action research which is a collaborative research that equitably involves all partners. The subject of this research is students of Accounting Information System course, Faculty Economics and Business, Soegijapranata Catholic University, Semarang, and the targeted community, which is small medium enterprises in Semarang. This research is conducted through four phases, i.e (i) observation; (ii) Analyzation and Design Planning; (iii) Actuating; and (iv) Evaluation and Monitoring.constraints, including (i) lack of capital, business information, technology and skilled worker; (ii) difficulties in processing raw materials; (iii) marketing and distribution challenges; and (iv) government policies and regulation [1].SMEs seldom has financial statement, many of them even does not have an accounting record. SMEs tends not to separate their business capital with owner's fund. It is common to find SMEs which record their sales, but not their procurements. SMEs also tends not including labor cost into their cost-of-good-sold calculation, not to mention the overhead cost. Their nescience toward accounting recording process lead them to a lack-information condition. This condition inhibits their growth, even threaten their business. The absence of accounting information, such as cost of goods sold, gross profit, net profit, etc actually make SMEs unaware of their business's recent condition. It may lead to a false decision making. It also inhibits them to embrace wide opportunity in funding choices, such as government funds or bank loan, because those funding usually eligible for SMEs which could show a reliable financial statement.Despite of its constraints, there are still opportunity, widely open, for SMEs. Linkage with subcontract or wholesaler could stimulate its technology development [2]. SMEs are also found to be able to respond more quickly and flexible to sudden shock [3]. It is because they are less dependent to formal market or credit. One way to support SMEs is to enhance their accounting skill so they can have accounting information system and generate their own accounting information and financial statement. Nowadays, it's difficult to differ accounting information system with a ser...

The population growth of a region and its adjacent areas will create new needs.

Usaha Mikro Kecil dan Menengah (UMKM) memiliki peran penting dalam perekonomian termasuk penerimaan pajak UMKM. UMKM dihadapkan dengan pelaporan pajak yang mulai mewajibkan Wajib Pajak untuk melaporkan pajaknya secara elektronik. Kemampuan digital suatu badan usaha termasuk UMKM diduga memberikan pengaruh terhadap kewajiban administratifnya, yang mana termasuk kewajiban pelaporan pajak UMKM. Penelitian ini bermaksud mengukur kesiapan literasi digital UMKM terhadap pelaporan pajak elektronik di Kota Semarang yang dilihat dari profil literasi digital UMKM dan ada tidaknya korelasi antara literasi digital dengan pelaporan pajak elektronik mereka. Penelitian ini menggunakan data primer yang dikumpulkan menggunakan kuesioner dengan subjek UMKM yang tergabung dalam Womanpreneur Community (WPC) Kota Semarang. Hasil penelitian ini menunjukkan bahwa pada pelaku UMKM yang tergabung dalam kelompok WPC, literasi digital memiliki korelasi yang lemah terhadap kesiapan pelaporan pajak secara elektronik. Selain itu, minat para pelaku UMKM yang tergabung dalam kelompok WPC untuk melaporkan kewajiban pajak secara elektronik berkorelasi lemah dengan kemampuan teknis mereka dalam menggunakan komputer. Hal ini membuktikan bahwa faktor kemampuan teknis tidak menjadi penghalang bagi para responden untuk memenuhi kewajiban perpajakan secara elektronik. Kata kunci: Usaha Mikro Kecil dan Menengah (UMKM), Literasi Digital, Pelaporan Pajak Elektronik

Jepara Regency is one of the areas that is the center of the furniture industry in Indonesia. The development of the furniture industry is expected to increase regional income and tax revenue. This study discusses to look at the development of the furniture industry in Jepara Regency, asking for the development of the furniture industry with Jepara Regency revenue as well as potential tax revenues related to the development of the Jepara Regency furniture industry. This research uses quantitative descriptive analysis method. The quantitative descriptive analysis used includes trend analysis, analysis of the furniture industry tax, and Input-Output (I-O) analysis. The results showed; 1. Furniture Industry in Jepara Regency still has an upward trend of development from year to year both in terms of the number of business units, production volume and number of workers, 2. The Furniture Industry has an important role in developing Jepara Regency in terms of labor, 3 The role / relationship of the furniture / wood material industry in Jepara Regency to other sectors to input suppliers or related future links above the regional average. 4. Increase in taxes in accordance with government taxes, but the potential for tax revenue from the furniture business industry in Jepara Regency shows a positive trend.