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All Journal Jurnal Ekonomika Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Governance, Taxation, and Auditing Amkop Management Accounting Review (AMAR) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Ardiansyah, Riyans
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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KEPATUHAN WAJIB PAJAK MEMODERASI PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH Ardiansyah, Riyans
Jurnal Ekonomika Volume 10, Nomor 02 Juni 2019
Publisher : Jurnal Ekonomika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.796 KB) | DOI: 10.35334/jek.v10i2.767

Abstract

Abstrak: Tujuan penelitian ini adalah untuk menguji pengaruh pajak daerah dan retribusidaerah terhadap pendapatan asli daerah dengan kepatuhan wajib pajak sebagai variabelmoderasi. Pendapatan asli daerah merupakan indikator yang sangat penting dalam menilaikemandirian daerah. Jumlah pendapatan asli daerah dipengaruhi oleh pajak daerah,retribusi daerah dan kepatuhan wajib pajak. Penelitian ini dilakukan pada pemerintahkotamadya Tarakan. Metode analisis yang digunakan adalah metode kuantitatif denganmenggunakan Structural Equation Modeling (SEM) WarpPLS. Hasil Penelitian menunjukanbahwa pajak daerah berpengaruh positif dan signifikan terhadap pendapatan asli daerah.Namun retribusi daerah tidak berpengaruh terhadap pendapatan asli daerah. Kepatuhanwajib pajak tidak memoderasi hubungan pajak daerah terhadap pendapatan asli daerah,tetapi kepatuhan memoderasi hubungan retribusi daerah dan pendapatan asli daerah.
Citra Merek, Harga, Dan Kepercayaan Sebagai Prediktor Niat Pembelian Tiket Melalui Platform Digital Rusdiansyah, Rusdiansyah; Syahran, Syahran; Sugiati, Tinik; Karunia , Erick; Ardiansyah, Riyans
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.199

Abstract

Abstract This study aims to analyze the influence of brand image, price, and trust on consumers’ intention to purchase tickets online. A quantitative approach with SEM-PLS was employed, involving 280 respondents in Tarakan City selected through purposive sampling. Data were collected using a seven-point Likert scale questionnaire and analyzed with SmartPLS 3.0. The results show that brand image significantly affects both price perception and consumer trust. Furthermore, price and trust were found to positively influence online purchase intention. Thus, brand image not only shapes consumers’ perception of price but also enhances their level of trust. At the same time, strong trust and reasonable pricing encourage consumers to proceed with purchasing decisions. These findings highlight that brand image and trust are essential elements in marketing strategies for online ticket providers, helping to attract consumers and strengthen their intention to buy. Keywords: Brand image, Price, Trust, Purchase intention, Online ticket, SEM-PLS
Meningkatkan Daya Saing UMKM melalui Kemudahan Akses Pembiayaan, Penggunaan Teknologi Informasi dan Peningkatan Kapasitas Sumber Daya Manusia Arifin, Inang; Ardiansyah, Riyans
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 3 (2025): Juli
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3879

Abstract

Tujuan penelitian ini dilakukan analisis UMKM di Kota Tarakan, khususnya terkait akses pembiayaan, pemanfaatan teknologi informasi dan peningkatan kapasitas sumber daya manusia. Selanjutnya, berupaya memberikan strategi agar UMKM memiliki daya saing yang memadai. Data penelitian berasal dari data primer dan data sekunder. Data primer diperoleh dengan mendistribusikan kuesioner kepada pemilik UMKM, sedangkan data sekunder diperoleh dari Dinas Perindustrian, Perdagangan, dan Koperasi serta Badan Pusat Statistik Kota Tarakan. Penelitian ini menggunakan analisis deskriptif dan analisis SWOT sebagai metode analisis data. Hasil penelitian menunjukkan bahwa UMKM di Kota Tarakan memiliki modal kerja yang terbatas karena kesulitan mendapatkan akses pembiayaan. Sebagian besar UMKM telah memanfaatkan teknologi informasi dalam menjalankan usahanya dan memiliki sumber daya manusia yang memadai dalam mengembangkan bisnisnya
Sistem Informasi Keuangan Dengan Aplikasi Sim Perumda Pada Perusahaan Umum Daerah Energi Mandiri Alamsa, Alamsa; Banding , Mappa Panglima; Andi'lolo, Olivia Pamilangan; Mappangile, Iqrima Mas; Ardiansyah, Riyans; Sumiati, Sumiati; Hasana, Uswatung; Winata, Michelle
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Januari 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i1.997

Abstract

Penggunaan Sistem Informasi Manajemen (SIM) pada PERUMDA Energi Mandiri bertujuan untuk meningkatkan efisiensi operasional dan mengatasi masalah dalam pengelolaan keuangan, khususnya dalam pencatatan dan pelaporan. Laporan ini mengkaji implementasi aplikasi SIM Perumda, dengan fokus pada identifikasi faktor-faktor yang mempengaruhi kesuksesan serta kendala yang dihadapi perusahaan. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif melalui wawancara dengan pihak-pihak terkait di perusahaan dan analisis dokumen internal. Hasil penelitian menunjukkan bahwa penerapan SIM Perumda telah berhasil meningkatkan efisiensi pencatatan dan pelaporan keuangan, meskipun terdapat tantangan dalam adaptasi teknologi, keterbatasan infrastruktur IT, dan kebutuhan akan pelatihan lebih lanjut untuk karyawan. Rekomendasi yang diberikan mencakup penguatan infrastruktur IT, pelatihan lanjutan untuk staf, dan pengembangan modul tambahan untuk meningkatkan pengelolaan data dan analisis keuangan. Implementasi SIM Perumda memiliki potensi besar dalam meningkatkan kinerja keuangan dan operasional perusahaan secara berkelanjutan.
Moderation of Regional Original Revenue and Capital Expenditure on Economic Growth ARDIANSYAH, Riyans; PUYO, Marten; SALAM, Mursalim
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1794

Abstract

The purpose of this study is to examine the effect of regional original revenue and capital expenditure on economic growth, with balancing funds as a moderating variable. The study population consisted of regional financial data from five regencies/cities in North Kalimantan Province. The sample selection method used purposive sampling. The data consisted of Gross Regional Domestic Product (GDP) at constant prices to determine economic growth in North Kalimantan regencies/cities, realized regional income (PAD), capital expenditure, and balancing funds. Data analysis methods used descriptive statistical analysis, linear regression, and moderated regression analysis. The results of the study indicate that Regional Original Revenue (PAD) partially has no positive effect on economic growth. Capital Expenditure has a positive and significant effect on economic growth. The Balancing Fund has no direct effect on economic growth. The Balancing Fund is proven to act as a pure moderator in the relationship between Capital Expenditure and Economic Growth. Conversely, the Balancing Fund is unable to moderate the relationship between Regional Original Revenue and Economic Growth. Simultaneously, PAD, Capital Expenditure, and the Balancing Fund are able to explain variations in regional economic growth quite well, although there are still other factors outside the model that also influence economic growth.
Competence and Training as Determinants of Employee Performance: The Mediating Role of Organizational Commitment at the Department of Industry and Trade of Malinau Regency Steven, Yulius; Hasyim, Budi; Wijayanti, Asih Kusuma; Kaujan, Kaujan; Ardiansyah, Riyans; Aswan, Aswan
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3552

Abstract

This study aims to analyze the effects of competence and training on employee performance, with organizational commitment serving as a mediating variable, in the Department of Industry and Trade of Malinau Regency. The research background focuses on various issues related to employee performance, including limitations in technical competence, suboptimal training effectiveness, and variations in employees’ levels of commitment to carrying out public service duties. The Resource-Based View (RBV) theory is employed to explain how competence and training enhance organizational capabilities. This study uses a quantitative, path-analytic approach to examine both direct and indirect relationships among variables. The results indicate that competence and training have a significant effect on employee performance, both directly and indirectly through organizational commitment as a mediating variable. These findings highlight that performance improvement is not solely dependent on employees’ technical skills and knowledge, but also on their level of psychological attachment to the organization. In addition to contributing theoretically to the field of human resource management, this study provides practical recommendations, including developing needs-based training programs, strengthening organizational culture, and implementing sustainable competency development policies to improve employee performance in local government institutions.
Co-Authors Alamsa, Alamsa Andi'lolo, Olivia Pamilangan Arifin, Inang Aswan Aswan Banding , Mappa Panglima Hasana, Uswatung Hasyim, Budi Karunia , Erick Kaujan, Kaujan Mappangile, Iqrima Mas Marten PUYO Rusdiansyah Rusdiansyah SALAM, Mursalim Sumiati Sumiati Syahran, Syahran Tinik Sugiati Wijayanti, Asih Kusuma Winata, Michelle Yulius Steven, Yulius