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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Daya Saing : Jurnal Ilmu Manajemen IJEBA (International Journal of Economic, Business & Applications) Jurnal Review Pendidikan dan Pengajaran (JRPP) Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JAKED Equity: Jurnal Akuntansi Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Locus Journal of Academic Literature Review Jurnal RIVDA Jurnal Sistem Informasi, Akuntansi dan Manajemen
Nasrizal, Nasrizal
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PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PENDIDIKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN BIAYA KEPATUHAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Tampan Sihite, Vorarta Adelia Kristauli; Nasrizal, Nasrizal; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to determine the effect of the implementation of E-filing, compliancelevel, and tax knowledge on taxpayer compliance with compliance costs as a moderatingvariable. The population in this study is individual taxpayers registered at KPP PratamaTampan Pekanbaru. The sampling method used in this study is non-probability sampling.The data analysis technique used in this study is analysis with the SEM SMARTPLSmodel. The results of the study showed that the variable Education Level had no effect ontaxpayer compliance, the variable of e-filing and tax knowledge had an effect on taxpayercompliance, compliance costs were not able to moderate the influence of Education Levelon taxpayer compliance, compliance costs were able to moderate the effect of theimplementation of e-filing and tax knowledge on taxpayer compliance.Keywords: Taxpayer Compliance, E-filing, Education Level, Taxation Knowledge
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, DUKUNGAN LEGISLATIF, SUMBER DAYA MANUSIA (SDM) TERHADAP IMPLEMENTASI SISTEM INFORMASI PERENCANAAN PADA PROVINSI RIAU DENGAN KETERSEDIAAN ANGGARAN SEBAGAI VARIABEL INTERVENING Guslidiawati, Guslidiawati; Nasrizal, Nasrizal; Rasuli, Rasuli
Jurnal Daya Saing Vol. 7 No. 1 (2021): Kinerja Ekonomi, Perilaku Keuangan, dan Penguatan UMKM di Era Transformasi Digi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v7i1.590

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh dukungan manajemen puncak, dukungan legislatif, sumber daya manusia (SDM), terhadap implementasi sistem informasi perencanaan pada pemerintah Provinsi Riau dengan ketersediaan anggaran sebagai variabel intervening. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Populasi penelitian ini adalah seluruh organisasi perangkat daerah (OPD) yang berada di Provinsi Riau. Responden penelitian ini adalah fungsi perencanaan di masing-masing perangkat daerah pada OPD yang berada di Kota Pekanbaru. Berdasarkan pendekatan sampling jenuh, diperoleh sampel sebanyak 144 responden. Data kemudian dianalisis dengan menggunakan SmartPLS versi 3.2.1.m3. Hasil dari penelitian ini adalah terbukti bahwa dukungan manajemen puncak, dukungan legislatif dan sumber daya manusia (SDM) berpengaruh signifikan terhadap implementasi sistem informasi perencanaan melalui ketersediaan anggaran sebagai intervening pada pemerintah Provinsi Riau.
ENRICHMENT INFORMATION PROFESI AKUNTAN DI ERA DIGITALISASI KEPADA IKATAN MAHASISWA AKUNTANSI INDONESIA RIAU Julita, Julita; Nasrizal, Nasrizal; Wahyuni, Nita
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 1 (2023): Transformasi Digital, Penguatan Kapasitas, dan Akselerasi Pemberdayaan Masyarak
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i1.1311

Abstract

Kegiatan tersebut bertujuan untuk mengedukasi mahasiswa akuntansi tentang pengayaan informasi terkait optimalisasi peran profesi akuntan di era revolusi industri 4.0 dan tantangan masyarakat 5.0. Kegiatan ini menjadi tolak ukur bagi mahasiswa untuk melengkapi kompetensinya dalam memenuhi kebutuhan dunia kerja di masa depan. Sasarannya adalah mahasiswa akuntansi yang tergabung dalam Ikatan Mahasiswa Akuntansi Indonesia (IMAI) Riau untuk memahami kriteria skill yang dibutuhkan dunia kerja. Metode yang digunakan adalah dengan mengidentifikasi dan menganalisis gambaran tantangan dan perkembangan profesi akuntan di dunia kerja dengan pembekalan langsung melalui pemaparan materi profesi akuntan yaitu akuntan publik dan akuntan non publik. Tingkat keberhasilan adalah pemahaman, pengetahuan dan semangat mahasiswa untuk mempersiapkan diri menjadi akuntan profesional. Informasi tentang perkembangan profesi akuntan sudah tersedia dan dapat dipersiapkan dengan berbagai ilmu dan soft skill sebelum lulus dan terjun ke masyarakat. Dan dapat bekerja secara mandiri dengan kemampuan profesionalnya. Kegiatan pelatihan ini merupakan pilot project yang diharapkan dapat berkelanjutan.
Implementation of Inmate Classification: An Empirical Study at Class IIA Correctional Facility Banda Aceh Nasrizal, Nasrizal
Locus Journal of Academic Literature Review Vol 4 No 8 (2025): November
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v4i8.781

Abstract

This study examines the implementation of inmate classification at the Banda Aceh Class II A Correctional Facility, highlighting its significance as a core component of the Indonesian correctional system. Inmate classification serves as both a security mechanism and a rehabilitative strategy, ensuring that prisoners are grouped according to specific criteria such as criminal background, age, gender, and length of sentence. By doing so, correctional institutions are expected to maintain order while also providing more tailored rehabilitation and reintegration programs. Empirical findings, however, reveal that the practice of classification in Banda Aceh has not been fully aligned with regulatory standards. Structural constraints such as overcrowding, insufficient infrastructure, and limited human resources have hindered the ability of the institution to enforce strict separation among inmates. In many cases, the lack of adequate facilities and specialized personnel has led to inconsistencies between the normative framework and the actual implementation of classification. These gaps highlight the tension between the legal mandate of correctional law and the practical realities faced by correctional institutions in Indonesia. The study concludes that while inmate classification has been applied in principle, its effectiveness remains limited due to systemic and institutional challenges. Strengthening institutional capacity, improving coordination, and enhancing staff training are critical to achieving a classification system that fulfills its intended role. Such reforms are essential not only for maintaining security but also for ensuring the protection of human dignity and the realization of a correctional system that genuinely promotes rehabilitation and reintegration.
The Development of Posters as PAI Learning Media for Students with Intellectual Disabilities at SLB Negeri Sabang Nasrizal, Nasrizal; Saiful, Saiful; Masya, Saifullah
Jurnal Ilmiah Teunuleh Vol. 7 No. 1 (2026): Jurnal Ilmiah Teunuleh
Publisher : Teunuleh Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51612/teunuleh.v7i1.226

Abstract

Students with disabilities often have difficulty understanding Islamic Religious Education (PAI) material which tends to be abstract, such as the concept of monotheism, morals, and worship procedures. Limited memory, language skills, and low focus on learning result in less optimal learning and decreased learning motivation. Learning media that is not in accordance with the characteristics of students further exacerbates the gap in understanding. This research aims to develop posters as PAI learning media for students with disabilities in SLB Negeri 1 and 2 Sabang. The method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. Data analysis was carried out using the Miles and Huberman interactive model, while the validity of the data was ensured through diligence of observation and triangulation of sources. The results showed that posters designed with simple visuals, short text, and contrasting colors effectively simplified abstract concepts into concrete forms, improved memory, motivated students, and facilitated alternative communication. Participatory evaluation involves teachers, students, and parents, with success indicators including increased understanding, engagement, and positive behavior change. This study recommends the sustainable use of posters with design and content improvements based on regular evaluations, to support inclusive and meaningful PAI learning for students with disabilities.
Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya, Putra Agri Afrilia Ulfa, Oetari Arai, Putri Devi Safitri Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Falya Zakira Utami Guslidiawati, Guslidiawati Jamaris, Syamsu Jufri, Yenni Julita Julita Julita, Julita Jusari, Daniel Kamaliah Kamaliah, Kamaliah KOSASSY, SITI OSA M. Rasuli Marwandizal, Marwandizal Masruroh, Sekar Luluk Masya, Saifullah Mela, Nanda Fito Merti, Dona Miki, Lutfiandri Muhammad Fajri Muhammad Irfan Muhammad Luthfi iznillah Nita Wahyuni, Nita Nopeanti, Ika Luly Nurulita, Suci Panjaitan, Erika Eva Jayanti Pipin Kurnia Pratama, Adhitya Hadhi Putri Sinaga, Nia Paramitha Rasuli, Rasuli Rheny Afriana Hanif Ria Nelly Sari Rizke , Dian Rizke, Dian Saiful Saiful Sihite, Vorarta Adelia Kristauli Susilatri Susilatri, Susilatri Yasmeradi, F. Yesi Mutia Basri Yuliana Yuliana Yuswanita, Lativa Zubaidah R, Zubaidah