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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

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

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

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.

Anteseden Dan Konsekuensi Ekonomi Sirkular Berbasis Lahan Basah Di Kalimantan Selatan: Studi Etnografi Shaddiq, Syahrial; Noor, Fajrian; Wijaya, Melinda; Suhaili, Achmad; Apriana, Susi
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16419

Ekonomi sirkular merupakan pendekatan yang semakin mendapatkan perhatian dalam upaya mengatasi tantangan lingkungan dan ekonomi global. Di Kalimantan Selatan, lahan basah memainkan peran penting dalam ekosistem dan potensi ekonomi daerah tersebut. Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor yang mempengaruhi penerapan ekonomi sirkular berbasis lahan basah serta konsekuensi yang ditimbulkannya. Dengan menggunakan pendekatan studi etnografi, penelitian ini mengumpulkan data melalui observasi partisipatif, wawancara mendalam dengan masyarakat lokal, dan analisis dokumen terkait. Hasil penelitian mengidentifikasi beberapa anteseden penting, termasuk kearifan lokal, kebijakan pemerintah, dan dukungan komunitas yang kuat. Selain itu, penelitian ini menemukan bahwa penerapan ekonomi sirkular di lahan basah memiliki dampak positif terhadap peningkatan kesejahteraan ekonomi masyarakat, pelestarian lingkungan, dan keberlanjutan sumber daya alam. Namun, penelitian ini juga mengungkap tantangan seperti keterbatasan infrastruktur dan kurangnya pemahaman masyarakat tentang konsep ekonomi sirkular. Kesimpulannya, penelitian ini menyoroti pentingnya kolaborasi antara pemerintah, komunitas lokal, dan sektor swasta untuk mengoptimalkan ekonomi sirkular berbasis lahan basah di Kalimantan Selatan. Hasil penelitian ini dapat menjadi panduan untuk pengembangan kebijakan yang lebih efektif dalam mendukung ekonomi berkelanjutan di wilayah tersebut.

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

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.

Complexity of Tax Aspects in Carbon Tax Implementation Wijaya, Melinda
Jurnal Multidisiplin Madani Vol. 3 No. 12 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i12.7294

The focus on carbon tax has been central in efforts to reduce greenhouse gas emissions. The use of carbon tax policies as a vital tool to address climate change has been implemented in many countries, including Indonesia. However, the implementation of carbon taxes involves a series of complex challenges. This research aims to examine the complexity of tax aspects that pose challenges in the process of implementing carbon tax policies in Indonesia and the strategies the Indonesian government can employ to overcome these challenges. The research adopts a qualitative approach, collecting data through literature review. It explores the multidimensionality and complexity of carbon tax aspects, encompassing policy design, socio-economic impacts, and administrative constraints. The research findings indicate the need for an integrated carbon tax policy design, focusing on setting appropriate rates and ensuring fair revenue allocation. Evaluating the social and economic impacts of carbon taxes becomes a crucial part of understanding the extensive consequences that may arise. Involvement from industries and other stakeholders in the policy design process is an essential element in addressing this complexity. The study also emphasizes the necessity for improvements in administrative infrastructure and monitoring systems to ensure that carbon taxes are not only effective but also accountable in significantly reducing carbon emissions

The Influence of Public Accounting Firm Reputation on Audit Report Lag Wijaya, Melinda; Permatasari, Alya Putri
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10583

This research aims to examine and analyze the influence of the reputation of a public accounting firm on audit report lag in companies listed on the Indonesia Stock Exchange in 2022. This research is unique because it uses all sectors of companies listed on the Indonesia Stock Exchange in 2022. The research uses quantitative methods with the sample selection method used is non-probability sampling with purposive sampling technique. This research uses secondary data via the BEI website. The number of samples studied was 504 companies. The results of this research indicate that the reputation of the public accounting firm does not affect audit report lag. The implication of this research is as a means to enrich knowledge and complement literature regarding research on similar topics, then it can be a consideration for companies, auditors and investors in knowing what factors might influence the occurrence of audit report lag

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