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All Journal Jurnal Media Wahana Ekonomika Akuisisi : Jurnal Akuntansi Briliant: Jurnal Riset dan Konseptual QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama SEIKO : Journal of Management & Business Prosiding Semhavok MBIA FINANSIA : Jurnal Akuntansi dan Perbankan Syariah BALANCE Jurnal Akuntansi dan Bisnis JIBM International Journal of Finance Research International Journal of Community Service & Engagement Forum Bisnis dan Kewirausahaan Jurnal Nasional Pengabdian Masyarakat Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Pengabdian kepada Masyarakat Bina Darma Journal Of Human And Education (JAHE) Jurnal Pengabdian Masyarakat Bestari (JPMB) Economic Reviews Journal Expensive: Jurnal Akuntansi dan Keuangan Jurnal Manajemen Informatika dan Bisnis Digital Mestaka: Jurnal Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research Jurnal Akademik Pengabdian Masyarakat Jurnal Penelitian Multidisiplin Bangsa JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Pengabdian Masyarakat Inovasi Indonesia
Fitriasuri, Fitriasuri
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Pengaruh Disiplin, Motivasi dan Kompensasi Terhadap Kinerja Pegawai Unit Pelaksana Teknis Badan Samsat Iii Syahfitri, Bella; Hasmawaty, Hasmawaty; Helmi, Sulaiman; Fitriasuri, Fitriasuri
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4466

Abstract

Pencapaian tujuan perusahaan sangat erat kaitannya dengan seluruh karyawan tanpa terkecuali. Oleh karena itu, suatu perusahaan harus mengelola sumber daya manusia untuk mencapai tujuan yang diharapkan. Kinerja karyawan dipengaruhi oleh berbagai faktor termasuk disiplin, motivasi, dan kompensasi yang diterima. Tujuan penelitian ini yakni untuk mengetahui dan menganalisa pengaruh disiplin, motivasi dan kompensasi terhadap kinerja Pegawai Unit Pelaksana Teknis Badan (UPTB) SAMSAT Kota Palembang III, metode yang digunakan. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan pendekatan cross sectional, sumber data primer pada penelitian ini adalah diperoleh melalui kuesioner, populasi pada penelitian ini adalah pegawai honorer UPTB SAMSAT Kota Palembang III, sampel dalam penelitian adalah seluruh pegawai honorer UPTB SAMSAT Kota Palembang III, yang berjumlah 40 orang Hasil penelitian menunjukkan bahwa Disiplin, motivasi, dan kompensasi secara simultan berpengaruh signifikan terhadap kinerja pegawai Unit Pelaksana Teknis (UPTB) SAMSAT Kota Palembang III, disiplin seecara parsial berpengaruh signifikan terhadap kinerja Pegawai Unit Pelaksana Teknis Badan (UPTB) SAMSAT Kota Palembang III. Motivasi secara parsial berpengaruh signifikan terhadap kinerja Pegawai Unit Pelaksana Teknis Badan (UPTB) SAMSAT Kota Palembang III. Kompensasi berpengaruh signifikan terhadap kinerja Pegawai Unit Pelaksana Teknis Badan (UPTB) SAMSAT Kota Palembang III Kata kunci : disiplin, motivasi, kompensasi, kinerja pegawai
Tantangan Dan Peluang Digitalisasi Sistem Perpajakan Di Negara Berkembang Jaya, Ade Kemala; Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Helmi, Sulaiman; Fitriasuri, Fitriasuri
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/bgqf1t66

Abstract

The modernization of tax administration through digital transformation has become a vital approach to improving the effectiveness of tax systems and encouraging greater taxpayer compliance. This research examines the practical applications of digital tax initiatives, specifically the utilization of technology-enabled administrative tools and the potential integration of digital carbon taxation in combating climate change. It also emphasizes the role of digitalization in advancing Sustainable Development Goals (SDGs), particularly SDG 16.6 (effective, accountable, and transparent institutions) and SDG 17.1 (strengthening domestic resource mobilization). Employing a descriptive analysis approach with thematic coding of various case studies and international reports, the findings reveal that comprehensive digitalization of tax systems can increase tax revenues in developing countries by billions of dollars annually. The study recommends further research on the role of artificial intelligence (AI) in tax auditing and its potential effects on the tax systems of small island nations. Keywords: digital transformation, tax administration, digital tax, tax compliance, SDGs Abstrak Transformasi digital dalam administrasi perpajakan menjadi fokus utama untuk meningkatkan efisiensi sistem pajak dan kepatuhan wajib pajak. Studi ini mengeksplorasi implikasi praktis dari strategi digitalisasi perpajakan, termasuk implementasi sistem administrasi berbasis teknologi, serta potensi penerapan pajak karbon digital dalam konteks perubahan iklim. Studi ini juga menyoroti kontribusi digitalisasi terhadap pencapaian target Sustainable Development Goals (SDGs) 16.6 dan 17.1. Dengan pendekatan analisis deskriptif menggunakan metode coding tematik terhadap berbagai studi kasus dan laporan internasional, temuan menunjukkan bahwa implementasi penuh digitalisasi perpajakan dapat meningkatkan penerimaan pajak negara berkembang hingga miliaran dolar setiap tahun. Penelitian lebih lanjut direkomendasikan untuk mengkaji pengaruh artificial intelligence (AI) dalam proses audit pajak dan dampaknya terhadap sistem perpajakan di negara kepulauan kecil. Kata kunci: transformasi digital, administrasi pajak, pajak digital, kepatuhan pajak, SDGs
Peran Big Data Dan Artificial Intelligence Dalam Optimalisasi Pengawasan Pajak Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Fitriasuri, Fitriasuri; Perdana, Bosya; Saputra, Dhimas Rosanto
MBIA Vol. 23 No. 3 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/cw2tyd15

Abstract

The integration of Big Data and Artificial Intelligence (AI) into tax supervision has significantly improved anomaly detection and compliance monitoring. This study examines the application of these technologies across 12 countries, highlighting their influence on modern tax governance. The findings reveal that AI-driven models enhance the accuracy of tax anomaly detection by 40–78% in countries with a digital maturity index above 0.65 but show limited improvements of only 12–15% in contexts with fragmented infrastructure. Critical success factors include the availability of well-labeled historical datasets, the analytical capacity of human resources in interpreting machine learning outputs, and regulatory frameworks that support algorithmic audits. A hybrid federated learning model combined with blockchain was found to boost detection accuracy while reducing central computing requirements by 35%. This research extends the Technology–Organization–Environment (TOE) framework by underscoring the pivotal role of data governance in digital economy taxation. Strategic recommendations include the development of integrated tax data lakes, enhancing AI literacy among tax authorities, and establishing legal frameworks to ensure algorithmic transparency and accountability. Implementing these strategies is projected to increase national tax compliance rates by 25–40% over the next five years while mitigating risks associated with the digital divide. Keywords: Big Data, Artificial Intelligence, Tax Compliance.   Abstrak Kemajuan teknologi digital telah membawa perubahan signifikan dalam sistem perpajakan global, khususnya melalui pemanfaatan Big Data dan kecerdasan buatan (AI) dalam deteksi anomali dan prediksi risiko wajib pajak. Penelitian ini menganalisis implementasi teknologi tersebut di 12 negara dengan fokus pada efektivitas, tantangan, serta faktor keberhasilan utama. Hasil penelitian menunjukkan bahwa penerapan Big Data dan AI mampu meningkatkan efektivitas pengawasan pajak sebesar 40-78% pada negara dengan indeks kematangan digital di atas 0,65, tetapi hanya 12-15% di negara dengan infrastruktur terfragmentasi. Faktor utama yang memengaruhi keberhasilan implementasi teknologi ini meliputi ketersediaan dataset historis yang berkualitas, kapasitas analitik sumber daya manusia, serta kerangka regulasi yang mendukung audit berbasis algoritma. Model hybrid federated learning dengan integrasi blockchain terbukti meningkatkan akurasi deteksi anomali pajak sekaligus mengurangi kebutuhan komputasi sentral sebesar 35%. Temuan ini memperkuat teori adaptasi teknologi organisasi dengan menambahkan dimensi data governance sebagai variabel krusial dalam implementasi teknologi pajak. Rekomendasi strategis diajukan untuk otoritas pajak, pembuat kebijakan, serta penelitian lanjutan guna meningkatkan kepatuhan pajak nasional secara berkelanjutan. Kata Kunci: Big Data, Kecerdasan Buatan, Kepatuhan Pajak.
The Use of Syariah Fintech as An Alternative to SMEs Financing in West Java Province In Supporting Halal and Green Economy Sartika, Dewi; Setyadi, Bakti; Jaya, Ade Kemala; Fitriasuri, Fitriasuri; Fitriyani, Rosha; Merdianto, Efran
International Journal of Community Service & Engagement Vol. 6 No. 3 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i3.2830

Abstract

This international community service activity aims to increase financial literacy and the use of syariah-based financial technology (fintech) for Micro, Small, and Medium Enterprises (MSMEs) in West Java Province. MSMEs have a great contribution to the national economy, but still face various obstacles such as limited access to financing, low understanding of financial management, and lack of awareness of halal and green economy principles. To answer these challenges, this program is designed through an educational and practical approach, in the form of training, mentoring, and cooperation with syariah fintech platforms. The material provided includes the concept of Islamic finance, how to access Islamic fintech services, and the integration of environmentally friendly principles in business activities. The results of the activity showed a significant increase in MSME actors' understanding of financial literacy and access to -based financing. In addition, there has been a shift in the mindset and behavior of business actors in managing finances that are more transparent and compliant, as well as the emergence of awareness of the importance of environmental sustainability. Some participating MSMEs have even started to implement an Islamic financial recording system and apply for financing through fintech platforms that suit their needs. This program proves that with the right education and sustainable support, MSMEs can transform into a more inclusive, ethical, and sustainability-oriented businesses.
Budget Performance Analysis at LLDIKTI Region II Work Unit Based on Budget Implementation Indicators Mintareza, M.; Fitriasuri, Fitriasuri
International Journal of Finance Research Vol. 6 No. 2 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i2.2660

Abstract

The Budget Implementation Performance Indicator is an instrument used to monitor and evaluate the implementation of the budget of the Ministry/Institution work unit. The Budget Implementation Performance Indicator has 3 aspects, namely the quality aspect of budget planning, the quality aspect of budget implementation, and the quality aspect of budget implementation results. The indicators consist of eight components, namely the revision of DIPA, deviation from page III of DIPA, budget absorption, contractual spending, bill settlement, management of inventory and additional supply funds, dispensation of baiya warrants, and output achievements. LLDIKTI Region II as a work unit under the Ministry of Higher Education, Culture, Research and Technology plays an active role in the implementation of monitoring and evaluation with Budget Implementation Performance Indicators in measuring whether the budget implementation is good or not in the work unit which will later have an impact on the efficiency and effectiveness of budget use.
Pengaruh Kinerja Portofolio Saham pada Indeks Sektoral Menggunakan Single Indeks Model Restu Sugesti; Fitriasuri, Fitriasuri
JUMINTAL: Jurnal Manajemen Informatika dan Bisnis Digital Vol. 3 No. 2 (2024): November 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/jumintal.v3i2.4799

Abstract

This article tries to collect and create an optimal portfolio empirically using the single index model. Next, to evaluate portfolio and market returns using the Sharpe, Jensen, and Treynor ratios. This research is based on secondary data that has been collected from www.yahoofinance.com, www.investing.com and www.Idx.com. Taking the Composite Stock Price Index (JCI), namely as the Market Performance Index (market) and using the Sectoral Index stock group in the 2022-2024 period as the population and sample. By taking the top 5 sectors (INFRA, ENERGY, BASIC, FINANCE, and HEALTH) and considering the monthly closing prices of the top 5 stocks in their sectors between June 1, 2022 to June 1, 2024, the cut-off point (C*) has been calculated and the selected securities to build an optimal portfolio with excess returns for ERBi greater than C*(ERBi>C*). This study shows that the optimal portfolio composition is to include CUAN 55.23%, BMRI 12.83%, BBCA 9.07%, SILO 8.25%, BREN 7.33%, JSMR 7.17%, MBMA 7.03%, ISAT 3.48%, KLBF 2.99%, TPIA 2.73%, BRPT 2.43%, and SIDO 0.28% of the amount invested by each sector has its own securities in the optimal portfolio. Portfolio valuation and market returns using the Sharpe, Jensen, and Treynor ratios show lower market returns than stocks. And Sharpe's measurement has a positive portfolio return and has the highest value of 1.00929 compared to Jensen's ratio of 0.172443 and Treynor which gives the lowest return of 0.024321.
Pengaruh Rasio Keuangan Terhadap Perubahan Laba pada Perusahaan Tekstil dan Garmen yang terdaftar di BEI Fitriasuri, Fitriasuri; Azzahra, Safira
BRILIANT: Jurnal Riset dan Konseptual Vol 9 No 2 (2024): Volume 9 Nomor 2, Mei 2024
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v9i1.1626

Abstract

This research was taken from 2019 to 2022 which aims to examine the effect of financial ratios on changes in profits in textile and garment manufacturing companies listed on the IDX. Several types of ratios are used as dependent variables in the analysis of financial indicators such as Quick Ratio, Debt to Asset Ratio, and Debt to Asset Ratio. Independent variables include Inventory Turnover, Inventory to Sales Ratio, and Net Profit Margin. All businesses in the textile and apparel sector were included in the population of this study. In the study, 15 companies were taken through purposive sampling technique. The results of the analysis in this study also show that the independent variables do affect the dependent variable. The t test shows that Quick Ratio, Inventory to Sales, and Net Profit Margin all have a positive and statistically significant relationship with changes in profit. So, it can be concluded that Quick Ratio, Inventory to Sales and Net Profit Margin have a significant effect on changes in profit in manufacturing companies in the textile and garment industry subsector. These results prove that the inventory turnover ratio and the ratio of debt to assets have little impact on changes in profit.
The Influence of Service Quality and Educational Facilities on Student Satisfaction is Mediated by the University Image Setyadi, Bakti; Fitriasuri, Fitriasuri; Utari, Karmila
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 15 No. 1 (2023): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v15i1.2399

Abstract

Universities are now competing with each other to become the institution of choice due to global competitiveness. This essay examines the relationship between student enjoyment and various qualities of university services and facilities, which are mediated by the university's reputation. A cross-sectional survey is the methodology used in studies of this kind. This type of research uses a cross-sectional survey methodology. Participants in this study were students of Bina Darma University Palembang. One hundred twenty respondents were randomly selected to represent the sample. Least squares structural equation modeling was used for data analysis (SEM-PLS). The findings of this study indicate that the existence of service quality has a positive and significant effect on student satisfaction to provide the best service and improve the quality of service to students. The accuracy of the services offered can also be seen from the feedback given by students on certain services, and the extent to which the services provided are to student expectations and the image of the University mediates between University services and student satisfaction. Hence, efforts to improve campus image positively affect student satisfaction.
Kebijakan Dividen Perusahaan Bei Berdasarkan Likuiditas, Profitabilitas, Keputusan Investasi, Free Cash Flow, Dan Kepemilikan Institusional Wati, Desak Ayu Sri Rahma; Fitriasuri, Fitriasuri
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (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.v4i4.14462

Abstract

Tujuan perusahaan adalah untuk menghasilkan laba yang paling besar, memperoleh kekayaan investor, meningkatkan nilai perusahaan, dan meningkatkan nilai sahamnya. Investor memiliki keinginan pembagian dividen yang diterapkan perusahaan stabil karena dengan perusahaan membagikan dividen yang stabil akan meningkatkan kepercayaan investor. Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor yang dapat mempengaruhi kebijakan dividen pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa eefek Indonesia periode 2019-2023. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan deskriptif. Populasi pada penelitian ini berjumlah 24 perusahaan teknik pengambilan sampel menggunakan purposive sampling sehingga didapatkan sampel sebanyak 12 perusahaan dalam penelitian ini. Hasil dari penelitian ini menunjukkan bahwa variabel likuidas, free cash flow dan kepemilikan institusional berpengaruh secara positif dan signifikan terhadap kebijakan dividen. Sedangkan variabel profitabilitas berpengaru secara negatif dan signifikan terhadap kebijakan dividen dan variabel keputusan investasi tidak berpengaruh terhadap kebijakan dividen.
Pengaruh Kompetensi Terhadap Kinerja Pengrajin Pada Usaha Mikro Kecil Menengah (UMKM) Galeri Songket Warna Alam Kota Palembang Putri, Miska Giananda; Roni, Mukran; Fitriasuri, Fitriasuri; Darwin, Darwin
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (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.v4i5.15284

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi terhadap kinerja pengrajin di UMKM Galeri Songket Warna Alam Kota Palembang. Kompetensi yang meliputi pengetahuan, keterampilan, kemampuan, sifat, dan motif dianggap sebagai faktor utama dalam menentukan kinerja individu di tempat kerja. Dalam industri songket, keberhasilan memerlukan kombinasi keterampilan teknis, seperti produksi dan desain, serta keterampilan non-teknis, termasuk komunikasi dan kewirausahaan. Data yang dikumpulkan pada bulan Januari hingga Juni 2024 menunjukkan adanya peningkatan penggunaan bahan kain kempa sutra dan spunsilk serta teknik pembuatan songket. Namun fluktuasi penerapan teknik coban dan penurunan jumlah pegawai yang mengikuti pelatihan menunjukkan adanya tantangan dalam penguasaan teknik dan materi. Penelitian ini mengidentifikasi perlunya pengembangan kompetensi lebih lanjut untuk meningkatkan kinerja pegawai, dengan fokus pada aspek teknis dan pelatihan. Hasil penelitian ini diharapkan dapat memberikan wawasan bagaimana kompetensi mempengaruhi kinerja dalam konteks UMKM dan memberikan rekomendasi peningkatan melalui pengembangan kompetensi yang lebih efektif.
Co-Authors Ade Kemala Jaya, Ade Kemala Almahdi, Wili Husain Alvia, Risa Andrian Noviardy Apriyanza, Muhammad Artika, Meylina Azzahra, Safira Bakti Setyadi Caca, Melisa sawallya Corly, Fery Darwin Darwin DEWI SARTIKA Dina Mellita Dinata, Muhammad Iskandar Efan Elpanso Elpanso, Efan Faridah, Elly Fitriyani, Rosha H. Mukran Roni, H. Mukran Hanisah, Tahara Hasmawaty, Hasmawaty Hawa, Putri Helen Tiara Sakti Heriyanto Heriyanto Ida Ayu Putu Sri Widnyani Irwan Septayuda Juniarti, Winda Kamila, Tasya Karina Aziza Mareta, Nanda Melita, Dina Mellita, Dina Merdianto, Efran Mintareza, M. Misnawati, Desy Muhammad Taufik Hidayat Muji Gunarto Ningrum, Dwi Asih Setya Noviardy, Andrian Novriyanti, Suci Oktavia, Lisa Perdana, Bosya Putri, Miska Giananda Restu Sugesti Ritonga, Eddy Faisal Saputra, Dhimas Rosanto Sarani, Sarani Sari, Iga Ratna Sarimalia, Ro'a Setyawati, Wayan Ayu Sulaiman Helmi Sunda Ariana, Sunda Syahfitri, Bella Terzaghi, M. Titan Trisninawati, Trisninawati Utari, Karmila Wati, Desak Ayu Sri Rahma Widowati, Retno Tri Widyanti, Yeni Wiwin Agustian Yama Lestari, Riski Yeli Polar Yundari, Yundari