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Persepsi Mahasiswa Akuntansi Mengenai Dampak Artificial Intelligence terhadap Profesi Akuntan Restiana, Restiana; Anggraini, Depita; Rusmianto, Rusmianto
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18330

Abstract

This study aims to analyze the influence of knowledge about Artificial Intelligence (AI), awareness of AI, and adaptability skills on accounting students’ perceptions of the impact of AI on the accounting profession. The research employed a quantitative approach using multiple linear regression analysis. The sample size was determined using the Slovin formula with a 10% margin of error, consisting of 100 students from the Tax Accounting and Digital Business Accounting study programs at Lampung State Polytechnic. The results show that, partially, the three independent variables knowledge about AI, awareness of AI, and adaptability skills significantly influence students’ perceptions of the impact of AI on the accounting profession. Simultaneously, these variables also have a significant effect on students’ perceptions. These findings suggest that higher levels of knowledge, awareness, and adaptability among students lead to more positive perceptions of AI’s impact on the accounting profession.
Pengaruh Pajak Pertambahan Nilai, Digital Marketing, dan Kemudahan Pembayaran terhadap Keputusan Pembelian Online pada E-Commerce Di Kecamatan Rajabasa Kota Bandar Lampung Ramadhani, Amanda; Anggraini, Depita; Pentiana, Destia
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18400

Abstract

This study aims to analyze the influence of Value Added Tax (VAT), Digital Marketing and Ease of Payment on Online Purchase Decisions on E-Commerce in Rajabasa District, Bandar Lampung City. This study uses a quantitative descriptive approach with primary data obtained through the distribution of questionnaires and processed using SPSS version 26. The sampling technique used the purposive sampling method with a total of 114 respondents. The results of the study show that Value Added Tax and Digital Marketing have a positive and significant effect on online purchase decisions, while Ease of Payment does not have a significant effect. It is recommended for e-commerce players to continue to develop attractive and relevant digital marketing strategies to increase consumer buying interest. In addition, consumers are expected to have a good understanding of the role of Value Added Tax (VAT) in online transactions and utilize information from digital marketing strategies, such as product reviews and promotions, to make wiser and more informed purchasing decisions.
The Influence of Muslim Religiosity on Tax Compliance: The Role of Distributive Justice as Moderator Mareta, Fitri; Damayanti, Damayanti; Anggraini, Depita; Nuha Alfani, Ulin
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5615

Abstract

Purpose: This study aims to analyze the influence of perceived experience and perceived value on customer loyalty among Gojek users, with customer satisfaction as a mediating variable. Methodology/Approach: The study uses a quantitative approach with data collected from 210 respondents through an online questionnaire distributed via Google Forms. The sampling technique applied was purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with the AMOS program. Results/Findings: The findings reveal that perceived experience and perceived value both have positive and significant effects on customer satisfaction and customer loyalty. Moreover, customer satisfaction positively mediates the relationship between perceived experience and customer loyalty, as well as between perceived value and customer loyalty. Conclusions: Customer satisfaction plays a crucial mediating role in strengthening the link between perceived experience, perceived value, and customer loyalty. This indicates that experiential and value perceptions are key drivers in building long-term loyalty among online transportation users. Limitations: This study is limited by the number of respondents and variables, focusing only on perceived experience, perceived value, customer satisfaction, and customer loyalty. Contribution: The research provides managerial implications for online transportation service providers, particularly Gojek, by emphasizing the importance of enhancing customer experience and perceived value to increase satisfaction and loyalty.
Optimalisasi Pelaporan SPT Tahunan : Mewujudkan Kepatuhan Pajak Melalui Edukasi Dan Pendampingan Pengisian SPT Tahunan Damayanti, Damayanti; Pentiana, Destia; Anggraini, Depita; Mareta, Fitri; Indriyani, Indriyani; Nuha Alfani, Ulin; Suffah, Faila; Santoso, Izza Maulida; Christina Sinaga, Klemensia Erna; Fajri, M Rizki; Farah Sabila, Rezika
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 2 (2025): Desember
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i2.4481

Abstract

Di Indonesia kepatuhan pajak masih berada pada posisi yang rendah akibat kurangnya pemahaman pengisian dan pelaporan SPT Tahunan, kompleksitas regulasi, kendala teknis, serta terbatasnya literasi pajak. Kegiatan pengabdian ini bertujuan meningkatkan kesadaran dan keterampilan pelaporan SPT melalui edukasi dan pendampingan praktis, dilaksanakan di Politeknik Negeri Lampung bersama Teaching Factory Klinik Akuntansi Perpajakan, melibatkan dosen, mahasiswa, serta 87 wajib pajak. Metode mencakup Training of Trainer, penyuluhan regulasi, simulasi SPT, dan pendampingan e-Filing, e-Form, serta e-Billing. Hasilnya, pemahaman dan keterampilan peserta meningkat, seluruhnya berhasil memperoleh Bukti Penerimaan Elektronik, dan mayoritas menilai kegiatan bermanfaat untuk dilaksanakan rutin. Simpulan, edukasi dan pendampingan praktis efektif mendorong kepatuhan sukarela, mengurangi kesalahan administrasi, dan memperkuat budaya sadar pajak.
THE EFFECT OF OPERATING PROFIT MARGIN (OPM), RETURN ON EQUITY (ROE), RETURN ON ASSETS (ROA), PRICE-TO-EARNING RATIO (PER), AND INFLATION ON STOCK PRICES Fasa, Ahmad Rasyid Zarkasi; Damayanti, Damayanti; Anggraini, Depita
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.18562

Abstract

This study aims to examine the influence of Operating Profit Margin, Return on Equity, Return on Assets, Price Earnings Ratio, and inflation on stock prices of energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. A quantitative approach was employed using secondary data obtained from corporate financial reports, with samples selected through purposive sampling. The data were analyzed using SPSS. The results indicate that Operating Profit Margin, Return on Equity, and inflation do not affect stock prices, while Return on Assets and the Price Earnings Ratio show significant effects. These findings suggest that companies should improve asset management efficiency to strengthen ROA and pay close attention to PER as a key valuation indicator. Additionally, the government is encouraged to maintain economic stability and support operational efficiency through appropriate policies. Future research is recommended to expand the sample size, extend the observation period, and incorporate additional macroeconomic variables to provide a more comprehensive understanding of the factors influencing stock prices.
THE EFFECT OF TAX FAIRNESS, TAX UNDERSTANDING, AND TAX COLLECTION ON THE TAX COMPLIANCE OF INDIVIDUAL TAXPAYERS WHO ARE EMPLOYEES Maharani, Nabila; Ridwansyah, Eksa; Anggraini, Depita
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.18951

Abstract

This study aims to examine the influence of Tax Fairness, Tax Understanding, and Tax Collection on Tax Compliance among Individual Employee Taxpayers at the Palembang Ilir Barat Pratama Tax Office (KPP Pratama). This study used a quantitative descriptive approach with primary data obtained through questionnaires and processed using SPSS. The results indicate that Tax Fairness, Tax Understanding, and Tax Collection have a positive and significant influence on Tax Compliance among Individual Employee Taxpayers. It is recommended that the government and the Directorate General of Taxes increase transparency and accountability in tax management to strengthen perceptions of fairness. Furthermore, individual taxpayers should improve their tax literacy and understanding, particularly regarding the obligation to report Annual Tax Returns, filing procedures, and applicable administrative sanctions.
Co-Authors Alfani, Ulin Nuha Christina Sinaga, Klemensia Erna D Pentiana Damayanti Damayanti Damayanti Dewi, Anita Kusuma Edy Humaidi Fajri, M Rizki Fajri, M. Rizki Farah Sabila, Rezika Fasa, Ahmad Rasyid Zarkasi Fitri Mareta Fitri Mareta, Fitri hasibuan, annisa fitri Indriyani Indriyani Indriyani Kertayoga, I Putu Ajie Windu Kurniawan, Umarudin Maharani, Nabila Mareta , Fitri Muhammad Syahrial Nawangsih, Nenden Indah Noer, Irmayani Nuha Alfani, Ulin Nurmala Nurmala Nurmala Pentiana, Destia Pramesti, Pamela Gita Ramadhani, Amanda Restiana, Restiana Ridwansyah, Eksa Rusmianto Rusmianto, Rusmianto Sabila, Rezika Farah Safitri, Hanifah Santoso, Izza Maulida Sinaga, Fransiska Suffah, Faila Utama, Fikri Rizki