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All Journal Katalogis Prosiding PESAT Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Akuntansi dan Keuangan Nature: National Academic Journal of Architecture Jurnal EMT KITA Jurnal Ilmiah Akuntansi Kesatuan Pasundan Journal of Mathematics Education : Jurnal Pendidikan Matematika MITZAL (Demokrasi, Komunikasi dan Budaya) : Jurnal Ilmu Pemerintahan dan Ilmu Komunikasi Almufi Jurnal Pengabdian kepada Masyarakat Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Administrasi Profesional
Syamsu Rizal
Universitas Bandar Lampung
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Modernisasi Sistem Administrasi Perpajakan Dan Penerapan Good Corporate Governance Terhadap Penghindaran Pajak Ilegal Lia Syafitri, Novika; Rizal, Syamsu
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.423

Abstract

Most of the tax revenue is used as the mainstay of state revenue from corporations large. The large number of Bandar Lampung corporations is likely to increase tax revenues, but unfortunately there are common ground corporations to do tax evasion illegally. The survey is aimed at analyzing and showing reality due to the modernization of the tax administration system and the implementation of GCG on illegal tax avoidance. examination was carried out at the KPP Bandar Lampung 1. The use of the subject of investigation it means taxpayers registered with KPP Bandar Lampung 1. The survey used a quantitative method, the technique of collecting data in the survey was in the form of distributing surveys via google form. Determination of the sample in the survey using purposive sample and includes 30 issuers. Hypothesis testing technique is done using t and f. Statistical analysis that used is SPSS V17. The result of the survey shows that the modernization of the tax administration system has a positive impact on sig. 0.043 and has a positive impact on the regression coefficient of 0.737. The implementation of GCG is positively affected and is significant with sig. 0.032, and positively affected by a regression coefficient of 0.627. Simultaneously 2 variables have an impact on illegal tax evasion in taxpayers registered with KPP Pratama Bandar Lampung 1.
Pengaruh Etika Profesi Akuntan Publik Dan Kompetensi Auditor Terhadap Kualitas Audit: Studi Kasus Pada KAP Suherman, SE., Ak., CA. CPA Di Bandar Lampung Yesi Anjas Wahyuni, Eka; Rizal, Syamsu
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.458

Abstract

As public accountants and auditors, they need to understand and follow the professional code of ethics related to professional responsibility, competence, and due care, confidentiality, professional attitude, and technical requirements in implementing their profession. The higher the quality standard and code of ethics, the higher the audit quality (Yusri, 2020). This finding was carried out at the Public Accounting Firm (KAP). Since KAP was launched in 2018, the challenges in research related to the implementation of quality control standards and ethics of the public accounting profession are relatively new. The purpose of this finding is to prove whether the professional ethics of public accountants and auditor competence have combined effection audit quality, as well as which variables are the most important in influencing audit quality. The total participants in this finding were 30 (thirty), with 1 (one) public accountant and 29 (twenty-nine) auditors working at KAP Suherman., SE., AK., CA. BPK in Bandar Lampung. Validity and reliability tests were used in the data instrument test, while descriptive and quantitative data analysis were used when analyzing the data. Based on these findings, the professional ethic of public accountants and the competence of auditors have a significant influence on audit quality.
CCTV – Sistem Monitoring Berbasis Iot Sebagai Pemantau Keadaan di Area Stasiun Kelompok Nelayan Putri Kembar, Desa Tanjungjaya, Pandeglang, Banten Ibrahim, Nur; Rizal, Syamsu; Fu'adah, R. Yunendah Nur
Almufi Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1: Juni (2025)
Publisher : Yayasan Almubarak Fil Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63821/ajpkm.v5i1.444

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan keamanan dan efisiensi operasional nelayan di Desa Tanjungjaya, Pandeglang, Banten, melalui penerapan sistem monitoring menggunakan CCTV berbasis Internet of Things (IoT). Teknologi ini menawarkan solusi inovatif dalam monitoring keamanan di stasiun pantai, dengan jangkauan yang luas dan biaya operasional yang rendah. Program ini mencakup beberapa tahap kunci: pelatihan penggunaan teknologi, implementasi perangkat, dan evaluasi hasil. Pelatihan awal melibatkan workshop dan seminar untuk memperkenalkan teknologi CCTV berbasis IoT kepada nelayan, diikuti dengan sesi praktis mengenai cara menginstal dan menggunakan perangkat. Peserta dilatih untuk memanfaatkan fitur-fitur utama, seperti monitoring di area stasiun kapal secara real-time guna meningkatkan keamanan di area stasiun kapal. Teknologi IoT memungkinkan monitoring jarak jauh menggunakan lebih dari satu perangkat smartphone. Implementasi teknologi dilakukan dengan memasang perangkat CCTV berbasis IoT di stasiun pantai. Dukungan teknis dan pemeliharaan perangkat diberikan untuk memastikan keberlangsungan penggunaan teknologi. Evaluasi berkala dilakukan untuk menilai efektivitas sistem dalam meningkatkan keamanan di area stasiun kapal. Program ini diharapkan dapat meningkatkan kemampuan dalam mengurangi risiko kehilangan barang-barang di stasiun kapal, dan mendukung pengelolaan sumber daya perikanan yang lebih baik. Selain itu, diharapkan juga dapat mempromosikan adopsi teknologi digital di komunitas pesisir untuk meningkatkan kualitas hidup dan kesejahteraan nelayan.
Co-Authors -, Azwar . Effendi . Maryati . Thontowi . Yeni Ade Kurniawan Agung Laksono Aminah, Aminah Andala Rama Putra Barusman Andi Vita Sukmarini, Andi Vita Bhakti S. Sastranegara Chrissanta Chrissanta Diah Putri Dian Indriani DIKI CAHYADI Fira Permatasari Frandio Gustian Fu'adah, R. Yunendah Nur Goenawan GOENAWAN Haninun Harry Anugrah Pangestu Hasmin Tamsah, Hasmin Humaedi Ilyas, Gunawan Bata Indrayenti Indrayenti Iskandar Ali Alam Khairudin Khairudin Krukas Pari Lia Syafitri, Novika Nia Fitri Sari Nur Alim Djalil Nur Ibrahim Putri Mubarika, Melinda Putri, Geo Vany Edy Ramadhani, Saffa Archietya Rina Sugiarti Rosmini Rosmini Saban Echdar Sadi, Haliadi shereen meigiarti Sitti Aisyah Rahman, Sitti Aisyah Solly Aryza Syamsiar, Syamsiar Thontowie Dauli Tina Miniawati Barusman Tri Suari Vera Susanti Wely Erike Yesi Anjas Wahyuni, Eka