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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Stability: Journal of Management and Business J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Community Engagement and Emergence Journal (CEEJ) Jurnal Manajemen ARSY : Jurnal Aplikasi Riset kepada Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Bisnis Kompetitif Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora SAKOLA: Journal of Sains Cooperative Learning and Law Ekonomi Al-Khitmah EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Siti Samsiah
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Pendampingan Pelaporan SPT Tahunan Orang Pribadi pada Karyawan Mall SKA Rudi Syaf Putra; Nadia Fathurrahmi Lawita; Agustiawan Agustiawan; Dwi Fionasari; Linda Hetri Suriyanti; Siti Samsiah; Wira Ramashar
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v8i1.12985

Abstract

This community service activity aimed to assist Mall SKA employees in understanding the use of the Coretax DJP system and the process of reporting Individual Annual Tax Returns. The activity was conducted in the HRD Room on the 5th floor of Mall SKA by the Tax Center of Universitas Muhammadiyah Riau through the Relawan Pajak Untuk Negeri (Renjani) program. The implementation methods included material presentation, assistance with Coretax account registration and activation, assistance in applying for electronic certificates or DJP authorization codes, as well as guidance in completing and submitting Individual Annual Tax Returns electronically. The results showed that several participants still experienced difficulties in using the Coretax DJP system, especially during account registration, account activation, and online tax reporting procedures. Through direct assistance, participants were able to better understand the stages of using digital tax services. In addition, participants gained a better understanding of the importance of electronic tax reporting and digital tax administration. This activity indicates that tax education and assistance are still needed to help taxpayers adapt to digital tax administration systems and improve their understanding in carrying out tax obligations properly and correctly.
Faktor Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Kota Pekanbaru Yolanda Citra; Muhammad Ahyaruddin; Siti Samsiah
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.3562

Abstract

This study aims to analyze the influence of leadership style, compliance with laws and regulations, human resource quality, performance-based budgeting, and performance evaluation on the performance accountability of government agencies. This study uses a quantitative approach with a survey method by distributing questionnaires to 96 respondents who are employees of Regional Work Units (SKPD). The data analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that leadership style and performance evaluation do not affect the performance accountability of government agencies. Meanwhile, compliance with laws and regulations, human resource quality, and performance-based budgeting have a positive and significant effect on the performance accountability of government agencies. These findings indicate that increased performance accountability is more influenced by compliance with regulations, apparatus competence, and the implementation of a performance-based budgeting system compared to leadership and performance evaluation factors. This study is expected to contribute to government agencies in improving the quality of performance management and public accountability. Keywords: Leadership Style, Regulatory Compliance, Human Resource Quality, Performance-Based Budgeting, Performance Evaluation, Performance Accountability
PENGARUH TOTAL ASSET TURNOVER, OPERATING EXPENSE RATIO, DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Samsiah; Asepma Hygi Prihastuti; Mairoza Mairoza
Jurnal Ekonomi Bisnis Kompetif Vol 5 No 2 (2026): JURNAL BISNIS KOMPETIF (JBK) 2026
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v5i2.2948

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Asset Turnover (TATO), Operating Expense Ratio (OER), dan Debt to Equity Ratio (DER) terhadap Return on Assets (ROA) pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Sampel penelitian terdiri atas 27 perusahaan selama periode 2021–2025 dengan total 135 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa TATO berpengaruh positif dan signifikan terhadap ROA (β = 0,302; sig 0,000), yang mengindikasikan bahwa semakin efisien perusahaan dalam memanfaatkan asetnya, semakin tinggi tingkat profitabilitas yang dihasilkan. Sebaliknya, OER memiliki pengaruh negatif terhadap ROA (β = -0,219; sig 0,005), yang menunjukkan bahwa peningkatan beban operasional dapat menekan kinerja profitabilitas perusahaan. Selain itu, DER berpengaruh negatif dan signifikan terhadap ROA (β = -0,264; sig 0,001), yang mengindikasikan bahwa tingkat leverage yang tinggi cenderung menurunkan profitabilitas perusahaan. Nilai koefisien determinasi (R2) sebesar 0,236 menunjukkan bahwa ketiga variabel independen mampu menjelaskan 23,6% variasi profitabilitas. Temuan ini menegaskan bahwa efisiensi pemanfaatan aset, pengendalian biaya operasional, dan pengelolaan struktur modal merupakan faktor penting dalam meningkatkan profitabilitas perusahaan. Oleh karena itu, manajemen perlu memprioritaskan strategi peningkatan efisiensi operasional dan optimalisasi struktur modal untuk mendukung kinerja keuangan yang berkelanjutan.
Pengaruh Literasi Pajak, Moral Pajak Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Digitalisasi Pajak Sebagai Moderasi Elfriska Elfriska; R. Septian Armel; Siti Samsiah
JURNAL EKONOMI AL-KHITMAH Vol. 7 No. 2 (2025): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v7i2.4157

Abstract

. This study aims to examine the effect of tax literacy, tax morale and tax socialization on individual taxpayer compliance with tax digitalization as a moderating variable. In this study, the data used is primary data with a data collection method using a questionnaire. The population in this study were Individual Taxpayers at KPP Pratama Pekanbaru Senapelan. Sampling using the simple random sampling method. There were 142 respondents who were the samples in the study. This study is a quantitative study with data obtained processed using IBM Statistics SPSS 25. The results of the study indicate that taxpayer awareness, tax sanctions and risk preferences of tax literacy, tax morale and tax socialization partially influence individual taxpayer compliance at KPP Pratama Pekanbaru Senapelan. Tax digitalization can moderate the relationship between tax literacy, tax morale and tax socialization on individual taxpayer compliance at KPP Pratama Pekanbaru Senapelan. Keywords: Tax Literacy, Tax Morale, Tax Socialization, Tax Digitalization Taxpayer Compliance
Co-Authors Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Ainun Jariah Amalia, Asrinda Anriva, Della Hilia Ariza Desnita Asepma Hygi Prihastuti Azmi, Zul Azura Luthfiyah Ara Bagus Andi Kriswoyo Bakaruddin Bakaruddin Dwi Fiona Sari Dwi Fionasari Edo Aribe Edo Ariebi Elfriska Elfriska Emkhad Arif Evi Marlina Fitrah Maharani Hendri Ali Ardi, Hendri Ali Jeny Monika Putri Jusnita Jusnita Jusnita Linda Hetri Suriyanti Linda Hetri Suriyanti Mairoza Mairoza Mentari Dwi Aristi Misral Misral Nadia Fathurrahmi Lawita Nadia Faturrahmi Lawita Nadya Berlianti Nanang Budianto Nik Maheran Bint Nik Muhammad Nurdiana Putri Putra, Rudi Syaf Putri, Annie Mustika Restu Agusti Rizka Fadila Siti Hanifa Sandri Siti Rodiah Sri Rahmayanti Suriyanti, Linda Hetri SURYANI Wahyi Busyro Wira Ramashar Wira Ramashar Yolanda Citra