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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Sains: Jurnal Manajemen dan Bisnis Ekonomi Bisnis Jurnal Bisnis, Manajemen, dan Informatika Jurnal Ilmiah Ekonomi dan Bisnis Primanomics : Jurnal Ekonomi & Bisnis Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Management and Business Innovations Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges JUSTIAN - Jurnal Sistem Informasi Akuntansi Idea Pengabdian Masyarakat Journal of Tax Law and Policy Scientia Business Law Review Scientium Law Review Scientium Management Review Journal of Governance and Administrative Issues The Scientia Law and Economics Review Journal of Accounting Issues Journal of Business Issues Philosophy and Paradigm Review The Scientia Journal of Economics Issues Journal of Public Administration and Policy Journal of Risk and Uncertainty Issues Digital Economy and Digital Transformation Review Scientia Human Capital and Organizational Behavior The Scientia Journal of Financial issues Journal of Information System and Technology Issues Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Alam, Ryan Saputra
Universitas Indonesia, Jakarta, Indonesia
Religion Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Artificial Intelligence in Efficient and Effective Tax Audit Alam, Ryan Saputra; Umran, Fankar; Saleh, Hendra Noor
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i1.536

Abstract

Tax ratio to Gross Domestic Product (GDP) in Indonesia in the last 5 (five) years is still below 11%. In fact, the standards of the United Nations, International Monetary Fund, World Bank and the Organization for Economic Co-operation and Development in 2015 have agreed that the tax ratio to achieve the Sustainable Development Goals should be at least 15%. Based on the conceptual review, this study produces 2 (two) conclusions. First, the implementation of tax audits has not made a significant contribution to increasing the tax ratio in Indonesia. Tax audits that contribute to improving tax compliance and increasing the tax ratio should be supported by technology that can increase the effectiveness and efficiency of the tax audit itself. Second, Tax Auditors and AIs should collaborate in handling routine tax audit tasks. It is recommended that the DGT seek to increase its tax auditors' interest in AI technology in improving audit evidence collection and that tax auditors should be able to rely on the use of intelligent software in improving the quality of the audit process..
Mengenal Persamaan Dasar Akuntansi dalam Mengelola Keuangan di SMP Negeri 3 Tigaraksa Pujia, Dede Puspa; Susilowati, Susilowati; Kamela, Hurian; Hidayat, Cecep Edi; Alam, Ryan Saputra; Jatmika, Windy
Idea Pengabdian Masyarakat Vol. 5 No. 03 (2025)
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ipm.v5i03.442

Abstract

Terbatasnya pengetahuan dasar mengenai akuntansi menjadi hal utama dari kegiatan pengabdian ini. Tujuan dari Pengabdian Kepada Masyarakat (PKM) yang dilakukan ke SMPN 3 Tigaraksa adalah: 1) memberikan pemahaman dasar tentang konsep dan prinsip akuntansi kepada siswa, sehingga dapat mengerti pentingnya pencatatan dan pengelolaan keuangan, 2) Mendorong minat siswa untuk mempelajari lebih lanjut tentang akuntansi dan ekonomi, guna mendukung pengembangan akademik dan karier di masa depan, 3) meningkatkan keterampilan praktis siswa dalam mengelola catatan keuangan, baik untuk keperluan pribadi maupun dalam konteks bisnis sederhana. Metode yang diberikan dalam kegiatan ini yaitu metode ceramah dan pelatihan pembuatan jurnal transaksi dengan contoh kasus. Kegiatan ini diikuti oleh siswa SMPN 3 Tigarkasa yang menjadi pengurus OSIS periode 2024/2025 dan yang menjadi pemateri yaitu Dosen S1 Akuntansi Universitas Tangerang Raya serta dibantu oleh para mahasiswa Akuntansi yang tergabung dalam HIMAKU (Himpunan Mahasiswa Akuntansi) sebagai penyelenggara kegiatan PKM ini. Setelah kegiatan ini siswa dapat lebih mengetahui tentang literasi keuangan terutama tentang persamaan dasar akuntansi dan penjurnalan dalam setiap transaksi keuangan dan menyajikannya dalam bentuk laporan keuangan yang sederhana. Selain itu siswapun dapat menjadikan kegiatan ini menjadi referensi untuk melanjutkan ke jenjang sekolah yang diminati dan bidang pekerjaan yang akan tekuni kedepannya.
PENGARUH KOMPETENSI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR Sulistiani Syafitri; Mappasila, Moh. Suaib; Nurfai Al Faisal; Alam, Ryan Saputra
Scientium Management Review Vol. 4 No. 1 (2025): Scientium Management Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of competence on Organizational Citizenship Behavior (OCB). This research employs a quantitative analysis with a population consisting of the whole employees in the unit of the state-owned electricity company. The data analysis method used is Partial Least Squares (PLS). The results of this study indicate that competence has a positive effect on Organizational Citizenship Behavior (OCB).
Edukasi Mengenai Pengenalan Perilaku Keuangan COVID-19 di Panti Asuhan Palembang Kamela, Hurian; Alam, Ryan Saputra
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 1 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i1.3778

Abstract

Masih terbatasnya informasi mengenai pentingnya pengetahuan anak-anak Panti Asuhan khususnya perilaku keuangan saat Corona Virus (COVID-19) di Palembang. Adanya pandemi COVID-19 yang membatasi komunikasi secara daring membuat anak-anak di Panti Asuhan perlu mendapat penyuluhan mengenai dasar-dasar keuangan. Penelitian berupa pemberian materi kepada anak-anak agar lebih mudah dan lebih dipahami, karena Panti Asuhan Harapan Karya Palembang sebagian besar terdiri dari anak-anak. Penelitian ini bertujuan (1) untuk memberikan informasi kepada anak-anak Panti Asuhan mengenai pentingnya keuangan, (2) untuk memberikan bukti dalam bentuk penelitian ilmiah tentang perkembangan anak-anak di Panti Asuhan khususnya di Palembang. Hasil penelitian ini memberikan bukti bahwa anak-anak yang berada di Panti Asuhan sudah mengetahui dasar-dasar keuangan secara umum, tetapi sesekali perlu adanya penyuluhan dan pengarahan kepada anak-anak panti untuk mendapatkan ilmu baru.
Analisis Pengetahuan Mahasiswa Akuntansi dan Manajemen Mengenai Perkembangan Penganggaran dan Pembiayaan Pemerintah Daerah Kamela, Hurian; Alam, Ryan Saputra; Pujia, Dede Puspa; Susilowati, Susilowati; Yahya, Adibah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11836

Abstract

The purpose of this study is to initiate the relationship between the development of local government budgeting and the level of knowledge of students in the Accounting and Management study program. The study focuses on public budgets, changes in laws, performance-based budgeting, and the application of information technology in the budget process. This study employed a quantitative, descriptive-comparative approach. Data were collected through questionnaires distributed to final-year students who had taken courses related to the public sector. In general, the study's results indicate that students possess sufficient knowledge. However, there is a significant difference between accounting and management students: accounting students tend to have a better understanding of concepts and strategies. In comparison, management students tend to have a better understanding of accounting techniques and procedures. Additionally, components of the academic experience and sources of information influence the level of knowledge among respondents. To better prepare students to face challenges in the field of local public finance, this study recommends adopting a practice-based curriculum and incorporating real-world problems into the learning process.
Co-Authors Abdullah Sanusi, Abdullah Ahmad Rasyiddin Andrianto Prasetya Nugroho Astria Putri Santosa Cecep Edi Hidayat Dede Puspa Pujia Dharma, Budi Hurian Hurian Kamela Hurian Kamela Hurian Kamela Hurian Kamela Hurian Kamela Hurian Kamela Hurian Kamela Hurian Kamela Jatmika, Windy Kamela, Hurian Kurniawan, Dediek Tri Lidya de Vega Lois Elisabeth Maria M. Maulana Chaqiqi Mahrani, Sri Wiyati Man Sabdar Kanande La Ode Mappasila, Moh. Suaib Mochamad Nuruz Zaman Muh. Bukhari Muhammad Nurfadlal Raksawardhana Muhammad Suryana Nurfai Al Faisal Nurmadhani Fitri Suyuthi Nurwati Pardiansyah, Elif Rasyiddin, Ahmad Razak, Darmianti Rischa Aulya Alam Rr. Dian Anggraeni Saiful Wathan Saleh, Hendra Noor Seala Syah Alam Seala Syah Alam Sulistiani Syafitri Susilowati Susilowati Susilowati Syafitri, Sulistiani Syahrijal Mohammad Umran, Fankar Yahya, Adibah Yusiresita Pajaria