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All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Journal of Artificial Intelligence and Digital Business Open Community Service Journal Indonesian Journal of Community Services Cel Jurnal Nusantara Mengabdi Dharma Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Cendekia Ilmiah PESHUM Atestasi : Jurnal Ilmiah Akuntansi Riset Akuntansi dan Bisnis Indonesia
Ratna Septiyanti
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Motor Vehicle Tax Amnesty Between Fiscal Inclusivity And The Risk of Declining Tax Discipline M. Aziz Fatur Rachman; Daniel Pamungkas; Nickson Nikolas Situmorang; Ratna Septiyanti; Mega Metalia
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12739

Abstract

This study aims to analyze public perceptions of the vehicle tax amnesty program from two main perspectives: fiscal inclusivity and the risk of declining tax discipline. The research method employed is descriptive quantitative, with data collected through an online questionnaire (Google Form) completed by 102 respondents from various age groups, professions, and levels of vehicle ownership. The results indicate that the public’s level of awareness regarding the tax amnesty program is very high (95.1%). Most respondents (82.4%) believe that the program helps alleviate the financial burden on society, and 70.6% agree that the amnesty can improve taxpayer compliance. However, 50% of respondents also consider that the program poses a risk of decreasing taxpayer discipline in the future, as it may encourage delays in tax payments until similar programs are offered again. These findings highlight a dilemma between achieving fiscal inclusivity and maintaining long-term tax compliance. Therefore, local governments need to balance tax incentive policies with taxpayer education strategies to achieve fiscal objectives without undermining tax discipline.
Implementation of SIAPIK for MSMEs for Transaction Recording and Financial Statement Preparation in Paguyuban Village, Way Lima Subdistrict, Pesawaran Regency Metalia, Mega; Septiyanti, Ratna; Yuniati, Ati
Indonesian Journal of Community Services Cel Vol. 4 No. 3 (2025): Indonesian Journal of Community Services Cel
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70110/ijcsc.v4i3.97

Abstract

Background: Paguyuban Village, Way Lima District, Pesawaran Regency, Lampung Province, has significant potential in various sectors such as manufacturing, agriculture, fisheries, and others. However, this potential is not matched by public knowledge regarding financial records, such as the exclusion of personal assets from business activities and poor record-keeping and bookkeeping. As a result, MSMEs struggle to determine their revenue and obtain credit from relevant financial institutions.It is not easy for MSMEs to obtain credit financing from banks or non-bank institutions because their financial statements are not available.Aims: This community service is carried out by introducing and training MSME actors on the SIAPIK application for recording and preparing financial reports.Method: This training was conducted using a Focus Grub Discusion (FGD) through lectures, discussions, and simulations of how to use the SIAPIK application, resulting in qualitative data.Results: The SIAPIK application training showed that MSME actors better understand the importance of financial statements. The result of this activity was an increase in MSME owners' knowledge regarding recording business financial transactions using the SIAPIK application, from 49% to 97%.
Pengaruh Kenaikan PBB-P2 Terhadap Daya Beli Dan Kepatuhan Masyarakat Dalam Membayar Pajak Alya Safina Nainggolan; Riska Rahmadhani; Rahma Akhyar; Mega Metalia; Ratna Septiyanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengevaluasi dampak kebijakan kenaikan tarif Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap daya beli dan kepatuhan masyarakat di Kelurahan Kaliawi, Bandar Lampung. Menggunakan pendekatan kuantitatif dengan analisis regresi linier sederhana terhadap 53 responden, studi ini menemukan dua hasil krusial. Pertama, kenaikan PBB-P2 berpengaruh positif dan signifikan terhadap daya beli masyarakat. Temuan anomali ini mengindikasikan bahwa segmentasi objek pajak berjalan efektif, di mana beban kenaikan tarif terdistribusi pada wajib pajak dengan kemampuan bayar memadai, sementara kelompok rentan terlindungi oleh insentif fiskal. Kedua, kenaikan tarif tidak berpengaruh signifikan terhadap kepatuhan membayar pajak, yang menandakan bahwa perilaku kepatuhan bersifat inelastis terhadap perubahan tarif dan lebih dipengaruhi faktor non-finansial. Implikasinya, optimalisasi penerimaan pajak daerah sebaiknya tidak hanya bertumpu pada penyesuaian tarif, melainkan pada penguatan sistem administrasi dan integrasi layanan publik.
Implementation of Income Tax Article 21 (PPh 21) before and after the TER Rate and Progressive Tax Rate for Permanent Employees at PT FIF Lampung Branch Fatmawati, Anita; Niken Kusumawardani; Kamadie Sumanda Syafis; Ratna Septiyanti
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.997

Abstract

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.
Pengenalan Digital Wellbeing Untuk Memaksimalkan Teknologi Ramah Gadget Sebagai Bagian Literasi Kesehatan Dan Pendidikan Keluarga Yuniati, Ati; Metalia, Mega; Septiyanti, Ratna
Open Community Service Journal Vol. 5 No. 1 (2026): Open Community Service Journal
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/ocsj.v5i1.157

Abstract

Latar Belakang: Penggunaan gadget yang meningkat di kalangan remaja, terutama remaja yang tinggal di Kecamatan Rajabasa Raya, telah berdampak negatif pada kesehatan mental, dengan fenomena kecanduan gadget dan gangguan otak yang nyata. Fenomena ini semakin meningkat di kecamatan Rajabasa Raya Kota Bandar Lampung, mengancam kualitas pembelajaran dan perkembangan psikologis remaja.Tujuan: Pengabdian ini bertujuan untuk meningkatkan digital wellbeing untuk mencegah remaja kecanduan perangkat dan gangguan penurunan kualitas kognitif.Metode: Metode kegiatan ini dilakukan dengan pemberian materi ramah gadget terkait kesehatan mental, digital wellbeing dan manajmen waktu layar. Sebelum dilaksanakan penyuluhan, dilakukan pre-test dan post-test melalui pertanyaan secara tertulis pada remaja di kecamatan Rajabasa Raya, Kota Bandar Lampung.Hasil: Hasil menunjukkan bahwa pengetahuan remaja tentang kesehatan digital sudah memiliki dasar yang kuat. Hasil pretest menunjukkan bahwa 61,6% responden remaja setuju bahwa penggunaan perangkat elektronik yang aman dan sehat adalah penting. Setelah tim PkM menyampaikan materi, pemahaman remaja kian meningkat menjadi 70,2%. Peningkatan ini didasarkan pada tes sebelum dan setelah tes. Sehingga dapat disimpulkan bahwa kegiatan pengabdian ini dapat memberikan dampak positif bagi remaja karena dapat meningkatkan pemahaman dan kesadaran mereka tentang pentingnya menggunakan teknologi digital secara sehat dan seimbang.
Perkembangan dan Efektivitas Early Warning System Berbasis Artificial Intelligence dalam Prediksi Financial Distress Perusahaan: Systematic Literature Review Rizka Dian Misary; Reni Oktavia; Ratna Septiyanti; Doni Sagitarian Warganegara
Dharma Ekonomi Vol. 33 No. 1 (2026): Mei: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.390

Abstract

Financial distress is a condition of declining financial health of a company that can develop gradually and lead to business failure if not detected early. With the increasing complexity of the business environment and the limitations of conventional statistical methods, Artificial Intelligence/AI is increasingly being adopted in the development of early warning systems (EWS) to predict financial distress. This study aims to examine the development of AI-based EWS research, identify the most widely used algorithms, and evaluate the effectiveness of AI models compared to conventional methods in predicting financial distress. The method used is a comprehensive systematic literature review of 15 relevant scientific articles. The results show that the paradigm has shifted from statistical models to machine learning and deep learning. Random Forest and Artificial Neural Network are the most widely used algorithms and have better predictive performance. This study offers a conceptual synthesis of the progress, effectiveness, and challenges of applying AI in predicting financial distress and opens opportunities for further research on the development of contextual and interpretative EWS.
Pengaruh ESG Performance dan Debt Maturity Terhadap Efisiensi Investasi M Rizky Ramadhan; Reni Oktavia; Ratna Septiyanti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i2.3560

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance and debt maturity on investment efficiency in companies listed on the SRI-KEHATI Index during the 2019–2023 period. Investment efficiency is an essential indicator for assessing a company’s ability to allocate capital optimally without leading to overinvestment or underinvestment. The study employs quantitative methods using secondary data obtained from annual reports, the SRI-KEHATI Index, and Bloomberg Terminal. The research sample consists of 24 companies, resulting in 120 firm-year observations selected through purposive sampling. Data analysis was conducted using panel data regression with EViews 12. The results indicate that ESG performance has a positive and significant effect on investment efficiency, implying that companies with better ESG performance tend to make more efficient investment decisions. This finding suggests that strong ESG practices enhance transparency, reduce information asymmetry, and improve corporate governance, leading to optimal capital allocation. Conversely, debt maturity shows no significant effect on investment efficiency, indicating that the short-term debt structure is not yet effective as a disciplinary mechanism for investment decisions among SRI-KEHATI firms. Simultaneously, ESG performance and debt maturity significantly influence investment efficiency. These findings contribute to the literature on investment efficiency in emerging markets and provide practical insights for corporate management and policymakers in optimizing sustainability strategies and debt structure decisions.
Pengaruh Kinerja Lingkungan dan Dewan Komisaris Independent Terhadap Pengungkapan Emisi Karbon Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bei Tahun 2022-2024 Setiawan, Daffa Andra; Asmaranti, Yuztitya; Septiyanti, Ratna; Azhar, Rialdi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6139

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan dewan komisaris independen terhadap pengungkapan emisi karbon pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Isu perubahan iklim menjadi tantangan global yang semakin mendesak akibat meningkatnya emisi gas rumah kaca (GRK), terutama karbon dioksida (CO₂) yang bersumber dari aktivitas industri. Sektor industri di Indonesia memiliki kontribusi emisi yang besar sehingga mendorong urgensi transparansi perusahaan dalam mengungkapkan informasi emisi karbon sebagai bentuk akuntabilitas dan tanggung jawab lingkungan. Penelitian ini menggunakan data kuantitatif yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Populasi penelitian adalah perusahaan manufaktur subsektor industri dasar dan kimia yang listed di BEI periode 2022–2024. Sampel dipilih menggunakan purposive sampling sehingga diperoleh 56 perusahaan dengan total 168 data observasi. Variabel dependen pengungkapan emisi karbon diukur menggunakan 18 item yang dikelompokkan dalam lima kategori, sedangkan variabel independen terdiri dari kinerja lingkungan yang diukur melalui peringkat PROPER dan proporsi dewan komisaris independen. Profitabilitas (ROA dan ROE) digunakan sebagai variabel kontrol. Analisis dilakukan dengan regresi linear berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan kinerja lingkungan dan dewan komisaris independen tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Temuan ini mengindikasikan bahwa pengungkapan emisi karbon masih bersifat sukarela sehingga belum menjadi prioritas perusahaan meskipun memiliki kinerja lingkungan yang baik atau struktur pengawasan yang memadai.
Implementation of Final Income Tax on Savings Interest at Bank BRI KCP Tanjung Agung Putri, Zulvina Syah; Septiyanti, Ratna
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.461

Abstract

Taxes are one of the largest sources of revenue for the Indonesian state today. The purpose of writing this report is to find out the procedure for calculating the withholding of Income Tax (PPh) Article 4 paragraph (2) on savings interest at Bank BRI KCP Tanjung Agung. Tax withholding is carried out by 20% for balances above IDR 7,500,000 and 15% for balances below IDR 7,500,000. The analysis method used is descriptive to assess the suitability of the tax calculation with applicable regulations. The results of the study show that the calculation of savings interest uses the daily balance method and is carried out automatically by the bank system at the end of each month. Tax withholding has also been integrated into the banking system so that it is carried out automatically when interest is posted to the customer's account. Because Income Tax Article 4 paragraph (2) is final, customers do not need to report it again in the Annual Tax Return. Although savings interest taxes reduce the net return received by customers, this system provides administrative convenience and legal certainty for taxpayers. With the implementation of an automatic tax withholding system, the tax administration process in banks becomes more practical, accurate, and efficient for customers and banks. Therefore, the implementation of Income Tax Article 4 paragraph (2) on savings interest is expected to continue to increase taxpayer compliance while supporting the optimization of state revenue from the tax sector.
Analysis of BPHTB Collection Obstacles in Land Rights Registration at ATR/BPN Bandar Lampung Putri, Syafiqo Naila; Septiyanti, Ratna
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.463

Abstract

Purpose: This study aims to analyze the implementation of the Land and Building Acquisition Duty (BPHTB) collection, identify the problems encountered, and examine the strategies undertaken to address these issues in Bandar Lampung. Methodology: This study employed a qualitative approach with descriptive characteristics. Data were collected through interviews, observations, and document analysis. The collected data were analyzed using the data reduction, data presentation, and conclusion-drawing stages. Results: The findings show that the BPHTB collection at the Ministry of ATR/BPN generally complies with existing regulations. However, challenges remain, including low taxpayer compliance, limited comparative data, discrepancies between the NJOP and market value, and limited human resources for verification. The proposed solutions include stronger supervision, improved information systems, and broader public socialization. Conclusions: Although the BPHTB collection has been implemented according to the applicable provisions, its effectiveness remains limited by administrative and technical challenges. Stronger institutional coordination and system improvements are required to optimize the collection process. Limitations: This study is limited to the BPHTB collection process in Bandar Lampung and focuses primarily on qualitative findings, which may limit the generalizability of the results to other regions. Contribution: This study contributes to the understanding of BPHTB collection practices by identifying practical obstacles and proposing strategic improvements that may support more effective tax administration and local revenue management.
Co-Authors Abdul Samad, Nor Hafiza Ade Widiyanti Ade Widiyanti Agus Zahron Idris Agus Zahron Idris agustina, yenni Alya Safina Nainggolan Andani, Gina Anggun Fitrah Sari Annisa Mulia Aghsya Aryan Danil Mirza. BR Azhar, Rialdi Azzahro, Latifah Chatarina Ovy Mayta Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Doni Sagitarian Warganegara Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer fatmawati, Anita Fransisca Anggraini Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jenie Jesicca Hr Jihan Fatin Fadillah Lotte Kamadie Sumanda Syafis Kusumawardani, Niken Lego Waspodo Lindrianasari M Rizky Ramadhan M. Aziz Fatur Rachman Marsalino, Naufal Gani Masrom, Suraya Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nur Hajijah, Evi Nurdiono , Nurdiono Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Putri, Syafiqo Naila Putri, Widya Rizki Eka Putri, Zulvina Syah Rahma Akhyar Rahman, Rahayu Abdul Rani Cahyati Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindi Hariyanur Riska Rahmadhani Rizka Dian Misary Romadhon, Syahrul Roslan, Nurshafinas Ruli Indriani Sabarila, Marisa Salsabila, Aulia Ramadina Salsabila, Jihan Sari Indah Oktanti Sembiring, Sari Indah Oktanti Setiawan, Daffa Andra Sirli Anillah Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri yenni agustina Yenni Agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Yuztitya Asmaranti, Yuztitya Zulkarnain, Ega