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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Manajemen & Keuangan Jurnal Manajemen Inovasi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Jurnal Akademi Akuntansi (JAA) Jurnal Bisnis Tani Jurnal Pengabdian UNDIKMA International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Transformasi Administrasi Journal of Central Banking Law and Institutions Innovative: Journal Of Social Science Research Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Social Society Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Nawadeepa: Jurnal Pengabdian Masyarakat
SOUFYAN, DARA ANGREKA
Universita Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Transportation Other

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Pengaruh Transparansi Dan Akuntabilitas Pengelolaan Pajak Terhadap Tingkat Kepercayaan Masyarakat: (Studi Kasus Kantor Pelayanan Pajak Tapaktuan) Zanni, Popi Rahma; Mahdani , Rimal; Soufyan, Dara Angreka; Rahmazaniati, Linda; Sartika, Dewi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4181

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas pengelolaan pajak terhadap tingkat kepercayaan masyarakat pada Kantor Pelayanan Pajak Pratama Tapaktuan. Penelitian ini menggunakan metode kuantitatif. Sampel dalam penelitian ini berjumlah 100 responden. Data dikumpulkan melalui penyebaran kuesioner kepada wajib pajak yang terdaftar di KPP Pratama Tapaktuan. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa transparansi berpengaruh terhadap kepercayaan masyarakat, akuntabilitas berpengaruh terhadap kepercayaan masyarakat, serta secara simultan transparansi dan akuntabilitas berpengaruh terhadap kepercayaan masyarakat. Hal ini mengidentifikasi bahwa semakin tinggi tingkat transparansi dan akuntabilitas pengelolaan pajak, maka semakin tinggi pula tingkat kepercayaan masyarakat terhadap KPP Pratama Tapaktuan.
Sosialisasi Strategi Dokumentasi Koreografi Tari Guel Berbasis Edukasi Digital Soufyan, Dara Angreka; Risnafitri, Hafizhah; Syahrani, Rizky Amalia; Airiansyah, Fitra; Aliya, Rahma; Jilantahani; Nasuwa, Nurna Mila
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 5 No. 3 (2026): Jurnal PkM PATIKALA
Publisher : Pusat Pengembangan Pendidikan dan Bakat Indonesia/Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v5i3.4070

Abstract

Guel Dance, a traditional art of the Gayo community in Aceh Tengah, embodies moral, spiritual, and social values through symbolic movements. In recent decades, the number of practitioners has declined, and the oral transmission process has led to the gradual loss of movement authenticity. The Depik Art Dance and Music Studio in Takengon continues to preserve this heritage but faces limitations in digital documentation and the absence of structured educational media. This community service activity aimed to enhance participants’ understanding, technical ability, and awareness of digital choreography documentation as a strategy for cultural preservation. The program was conducted on October 21-22, 2025, at the Depik Art Studio in Takengon, involving 23 community members. The implementation method combined preparation, socialization, practical training, and evaluation. Participants learned techniques for video recording, choreography metadata organization, and basic editing to produce educational dance videos. Evaluation through pre-test and post-test instruments measured the improvement in comprehension and technical competence. The results indicated an average knowledge increase of 49%, reflected in improved understanding of digital preservation and recording methods. Participants successfully produced three short educational documentaries and established a small internal documentation team. The activity also strengthened collective pride and collaboration within the Gayo artistic community. In conclusion, this program demonstrated that participatory and contextual digital training effectively supports cultural sustainability. The model offers a replicable framework for empowering local communities to preserve traditional performing arts through accessible digital archiving practices.
Blockchain and AI in Combating Financial Corruption: A Systematic Literature Review Mahdani, Rimal; A. Soufyan, Dara
Journal of Central Banking Law and Institutions Vol. 5 No. 1 (2026)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v5i1.412

Abstract

Corruption in the financial sector threatens economic stability, resource allocation, and public trust. This study explores how blockchain and artificial intelligence (AI) can combat this corruption. Using a systematic literature review (SLR) guided by the PRISMA methodology, we analysed articles from 2020 to 2024. Findings show that blockchain enhances transparency through immutable, decentralised ledgers, while AI improves fraud detection through realtime anomaly detection and predictive analytics. Case studies reveal successful applications, such as greater accountability in public procurement and enhanced fraud detection in banking. However, adoption of these technologies faces challenges, including scalability, regulatory hurdles, and data privacy concerns. Integrating blockchain and AI into financial institutions’ operations can strengthen existing anti-corruption measures, boosting transparency and accountability. Yet, this study is limited by the technologies’ early development stage and the shifting regulatory environment. Future research should address barriers to unlocking the full potential of AI and blockchain to build a more equitable financial system.
Financial Risk Mitigation for Gayo Coffee Processors : Interventions in Financial Management and Business Legal Risnafitri, Hafizhah; Yuana, Adella; Octaviana Maliza, Noer; Aliya, Rahma; Murlida, Murlida; Soufyan, Dara Angreka
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18338

Abstract

This community service program aims to mitigate financial risks faced by Gayo Arabica coffee processors through interventions in financial management capacity building and the strengthening of business legality. The program was implemented using a three-stage approach consisting of socialization, hands-on assistance and practical training, and evaluation. A total of ten members of the partner group participated in the program, with activities focused on identifying operational costs, preparing simple financial statements, and drafting basic sales and purchase contracts. Data were analyzed using a mixed-methods approach, integrating quantitative and qualitative techniques to evaluate the program’s effectiveness. The results, evaluated through pre- and post-test assessments, indicate a significant increase in participants’ capacity. In the financial aspect, a paradigm shift was observed from a lack of cost awareness to improved cost consciousness, with 100% of participants demonstrating an understanding of the importance of financial record-keeping. In terms of business legality, all partners (100%), exceeding the initial target of 60%, were able to draft simple written sales contracts. Overall, the program effectively reduced financial risks by strengthening partners’ bargaining power, providing greater income certainty, and enhancing business professionalism through the application of structured financial management practices and formal legal contracts.
Analisis Pengaruh Profitabilitas terhadap Price Earning Ratio Perusahaan Sektor Kelapa Sawit yang terdaftar di BEI Periode 2019-2023 Maradiana, Maradiana; Soufyan, Dara Angreka; Vonna, Sari Maulida; Mahdani, Rimal; Sartika, Dewi
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1191

Abstract

Urgensi penelitian ini untuk memahami bagaimana profitabilitas memengaruhi Price Earning Ratio (PER) pada perusahaan kelapa sawit, sehingga membantu investor dan manajemen dalam pengambilan keputusan investasi serta evaluasi kinerja keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas yang diproksikan melalui return on assets (ROA), return on equity (ROE), dan earnings per share (EPS) terhadap price earning ratio pada perusahaan sektor perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel yang diolah menggunakan EViews 12. Sampel dipilih menggunakan metode purposive sampling dan menghasilkan 60 observasi dari 12 perusahaan. Instrumen penelitian yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan sektor kelapa sawit yang diperoleh dari Bursa Efek Indonesia dan situs resmi perusahaan. Teknik pengumpulan data yang digunakan adalah metode dokumentasi, yaitu dengan mengumpulkan dan menganalisis dokumen-dokumen penting seperti laporan keuangan atau laporan tahunan yang diterbitkan perusahaan sektor kelapa sawit melalui situs resmi Bursa Efek Indonesia www.idx.co.id dan data keuangan lainnya yang relevan dengan penelitian. Hasil penelitian menunjukkan bahwa return on assets dan return on equity tidak berpengaruh terhadap price earning ratio, sedangkan earnings per share berpengaruh signifikan terhadap price earning ratio. Namun, ketiga variabel independen secara simultan berpengaruh terhadap price earning ratio. Temuan ini mengindikasikan bahwa kemampuan perusahaan dalam menghasilkan laba per saham menjadi sinyal utama yang dipertimbangkan pasar dalam memberikan penilaian terhadap prospek perusahaan sektor kelapa sawit.
Co-Authors ., Masyitah Abrar Amri Abrar Amri Agustia, Devi Ainul Ridha Airiansyah, Fitra Albet, Albet Aliah, Nurul Aliya, Rahma Apsari, Adinda Zahra Armanusa, Armanusa Asraldi Barus Aulia Putri, Cut Widy Awal Muhadir SR Budianto Budianto Cici Darmayanti Devi Agustia Dewi Maya Sari Dewi Maya Sari Dewi Maya Sari DEWI SARTIKA Ginanti, Ginanti Hafizhah Risnafitri Hendra Pratama Ika Rahmadani Ikhwal, Muhammad Irdayani Jilantahani Kasim, Iwan Pelita Lilis Marlina Linda Rahmazaniati Mahdani , Rimal Maifianti, Khori Suci Maradiana, Maradiana Mardiana Mardiana Mayhilda Nitami Mislinawati, Mislinawati Muhammad Ikhwal Muhyiddin, Didi Murlida, Murlida Mustafira, Mustafira Nasuwa, Nurna Mila Nugroho, Yoga Octaviana Maliza, Noer Putri , Cut Widy Aulia Putri, Cut Widy Aulia Rahmat Hidayat RAHMAZANIATI, LINDA Rasyidah Rimal Mahdani Rina Maulina Ringo, Liston Siringo Risnafitri, Hafizhah Rozika, Donni Said Mahdani Sari Maulida Vonna Syabriyana, Maliya Syahrani, Rizky Amalia Syakira, Nabila Syilfina, Dinda Audri Thamitha Intassar Husen VONNA, SARI MAULIDA Wahyuni, Diah Tri Yesi Tria Anjelina Yuana, Adella Zanni, Popi Rahma