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All Journal PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer Unram Journal of Community Service (UJCS) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Wijaya, Melinda
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Socialization of The Potential Revenue of Local Taxes for The Younger Generation of Water and Swamp Areas Rahmawati, Rini; Juniar, Asrid; Wardhana, Ali; Hamdani, Hamdani; Wijaya, Melinda; Fitriani, Lisa Nor; Tiofajrian, Muhammad Rosyad
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.745

Abstract

Regional taxes as a source of original regional income are one of the basic capital for regional governments to obtain funds for development and to fulfill regional expenditures thereby reducing dependence on the central government and its subsidies. The problem that prospective taxpayers often experience is a lack of knowledge about taxes. Limitations in access to adequate information about taxes, such as seminars, guides, or assistance from tax experts, can lead to inaccurate perceptions of taxes. This condition results in a decrease in the level of compliance with paying taxes, which will ultimately be detrimental to the government in financing public services and infrastructure development needed for community welfare. People who live in areas dominated by water and swamp areas must be aware that there are unique features that have different potential for Regional Original Income (PAD). This activity aims to increase local taxpayer compliance among the younger generation through the activity of Equating Perceptions of Potential Regional Tax Revenue from Water and Swamp Areas for the Young Generation at the El Qudwah Foundation in the Barito Kuala district. The results show that socialization regarding taxes is really needed by the younger generation so that they are obedient in paying taxes, increasing tax compliance will have an impact on increasing local original income, which is very beneficial for regional development whose aim is to improve the welfare of regional communities both in water and swamp areas. in all city districts in South Kalimantan province.
Determinasi Tax Avoidance: Peran Environmental, Social, and Governance dan Faktor Keuangan serta Internal pada Perusahaan Energi di Indonesia Wijaya, Melinda
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 1 (2025): Januari - Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i1.307

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, dan environmental, social, and governance (ESG) terhadap penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 63 observasi yang diperoleh melalui metode purposive sampling berdasarkan kriteria tertentu. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan, dan ESG memiliki pengaruh signifikan terhadap penghindaran pajak, sedangkan leverage tidak menunjukkan pengaruh yang signifikan. Implikasi teoritis dari penelitian ini adalah memberikan bukti empiris tentang peran indikator keuangan dan non-keuangan dalam menjelaskan perilaku penghindaran pajak perusahaan, khususnya di sektor energi yang sangat strategis. Implikasi praktis dari penelitian ini adalah mendorong perusahaan untuk meningkatkan transparansi dan kepatuhan terhadap kewajiban perpajakan guna menghindari risiko hukum dan reputasi. Selain itu, hasil penelitian ini dapat menjadi acuan bagi otoritas pajak dalam menyusun kebijakan pengawasan yang lebih terarah dan responsif terhadap dinamika penghindaran pajak, serta sebagai pertimbangan dalam merumuskan strategi kebijakan fiskal yang lebih berkelanjutan di masa depan.
Implementasi React Vite Dalam Pengembangan Antarmuka Sistem Pemesanan Tiket Pesawat Dengan Metode Scrum Alfa Rizzi, Tegar; Aziz Abdillah, Rafly; Efani Yancandra, Yogi; Wijaya, Melinda; Voutama, Apriade
Jurnal PROCESSOR Vol 20 No 1 (2025): Jurnal Processor
Publisher : LPPM Universitas Dinamika Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33998/processor.2025.20.1.2231

Abstract

This research discusses the development of an airline ticket booking information system interface. The Scrum methodology was employed in the interface development process. Scrum was chosen for its ability to divide the development process into several sprints. At the end of each sprint, suggestions and evaluations for subsequent development are produced, thereby continuously enhancing the effectiveness of each development process. The system, developed using React Vite as the main technology, accelerates the development process and improves user experience through React's Single Page Application architecture, which enables smoother and more efficient navigation throughout the website. Another objective of this research was to reduce paper usage by providing a feature to download tickets in digital format using React PDF technology. Beyond this digital ticket feature, the system incorporates several core functionalities, including ticket booking, payment processing, order history tracking, and notification services. The result of this research is documentation of the interface development process based on the Scrum methodology, demonstrating that all developed features are functioning optimally.
Co-Authors Alfa Rizzi, Tegar Apriade Voutama Asrid Juniar Aziz Abdillah, Rafly Efani Yancandra, Yogi Fitriani, Lisa Nor Hamdani Hamdani Rini Rahmawati, Rini Tiofajrian, Muhammad Rosyad Wardhana, Ali