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All Journal Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) Community Engagement and Emergence Journal (CEEJ) Indonesia Berdaya Accounting and Business Journal Economics and Digital Business Review GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Ekonomi Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Trends Economics and Accounting Research Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Gemilang: Jurnal Manajemen dan Akuntansi The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
, Yunita Sari Rioni
Universitas Pembangunan Pancabudi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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SOSIALISASI PENGETAHUAN WAJIB PAJAK UMKM TERHADAP KEWAJIBAN PERPAJAKAN TENTANG TARIF UMKM DI DESA HINAI KANAN Yunita Sari Rioni; Dwi Saraswati; Fadhilah H. Afsari; Teuku Radhifan Syauqi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1881-1888

Abstract

Pengabdian Kepada Masyarakat ini merupakan bentuk perwujudan dari Tri Darma Perguruan Tinggi, yang sudah dijalankan beberapa bulan yang lalu. Pengabdian ini dilakukan memberikan materi tentang sosialisasi pengetahuan wajib pajak UMKM terhadap kewajiban perpajakan tentang tarif UMKM di Desa Hinai Kanan, sosialisasi ini diikuti oleh mahasiswa yang sedang melakukan program KKNT di Desa tersebut.
Analysis of Public Information Systems on The Quality of Public Services in Asam Kumbang Village, Medan Selayang District Sitta Mutia Rizkya; Yunita Sari Rioni; Ayu Kurnia Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10974

Abstract

This study aims to analyze the application of public information systems in improving the quality of public services in Asam Kumbang Village, Medan Selayang District. The method used is descriptive qualitative through observation, interviews, and documentation of officials and the community. The results of the study show that the use of public information systems, such as computers and social media (WhatsApp, Instagram, TikTok, and Facebook), has helped speed up the service process and increase information transparency. However, its implementation is not yet optimal due to unstable internet connections, limited technological facilities, and the continued use of manual/face-to-face methods. Overall, the public information system contributes positively to the efficiency and openness of services, but infrastructure and human resource capacity need to be improved so that public services become more effective and accountable.
Analysis of the Implementation of Accounting Information Systems on Fund Management and the Improvement of Healthcare Service Quality at Putri Hijau Level II Hospital Sayyida Nabila; Agus Tripriyono; Yunita Sari Rioni
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10987

Abstract

The implementation of an Accounting Information System through the Agency-Level Financial Application (SAKTI) plays a strategic role in enhancing efficiency, transparency, and accountability in public hospital fund management. This study aims to analyze the implementation of SAKTI and its impact on fund management effectiveness and healthcare service quality at Putri Hijau Level II Hospital. A descriptive qualitative method with a case study approach was employed. Data were collected through in-depth interviews, observation, and documentation from purposively selected informants, including financial staff, medical personnel, and patients. The results show that the implementation of SAKTI is effective, characterized by increased recording efficiency, accelerated data reconciliation, and increased transparency and accuracy of financial reports directly connected to the Ministry of Finance. The effectiveness of fund management has a positive impact on accelerated administration, smooth distribution of drugs and medical devices, and increased patient satisfaction. Despite technical constraints and resource limitations, the implementation of SAKTI has made a significant contribution to financial management and healthcare service quality at Putri Hijau Level II Hospital.
Fiscal Reconciliation Analysis In The Calculation Of Article 23 Income Tax Obliged To Pt. Dipo International Pahala Otomotif Rifqy Cheviandri; Yunita Sari Rioni; Junawan Junawan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10995

Abstract

This research aims to explain how the reconciliation of income tax article 23 at PT Dipo Internasional Pahala Otomotif. The method used is qualitative descriptive with interview techniques, data classification, comparative analysis and conclusion drawn. This research used company data and archives as a basis for identification to find out whether or not there are differences in fiscal treatment that affect the amount of income tax article 23 payable. The results of this study show how various treatments that apply to fiscal and commercial reports greatly affect the calculation of Income Tax Article 23 and explain that reconciliation is an important part of every transaction activity of a company to monitor it in order to avoid the risk of sanctions. Then the fiscal reconciliation of PT Dipo Internasional Pahala Otomotif is considered to be quite good in accordance with the general provisions of taxation.
PENGARUH FINTECH PAYMENT, LITERASI KEUANGAN, FINANCIAL SELF EFFICACY, DAN PAYMENT GATEWAY TERHADAP PERILAKU MANAJEMEN KEUANGAN MAHASISWA PROGRAM STUDI MANAJEMEN DI UNIVERSITAS PRIMA INDONESIA Simanullang, Yunus Chalos; Akbar, Surya; Sipayung, Yuli Vrisintia; Purba, Dianty Putri; Rioni, Yunita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nn9cv743

Abstract

Mahasiswa sebagai generasi produktif perlu memiliki kemampuan dalam mengelola keuangan secara bijak untuk mencapai kesejahteraan finansial. Perilaku manajemen keuangan dipengaruhi oleh berbagai faktor, di antaranya fintech payment, literasi keuangan, financial self-efficacy, dan payment gateway. Penelitian ini bertujuan untuk menganalisis pengaruh fintech payment, literasi keuangan, financial self-efficacy, dan payment gateway terhadap perilaku manajemen keuangan mahasiswa Program Studi Manajemen di Universitas Prima Indonesia. Populasi dalam penelitian ini adalah mahasiswa Program Studi Manajemen Universitas Prima Indonesia tahun 2021–2024. Teknik pengambilan sampel menggunakan metode purposive sampling dengan pendekatan nonprobability sampling. Data dianalisis menggunakan uji regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa fintech payment, literasi keuangan, financial self-efficacy, dan payment gateway secara parsial berpengaruh signifikan terhadap perilaku manajemen keuangan. Secara simultan, keempat variabel tersebut juga berpengaruh signifikan terhadap perilaku manajemen keuangan mahasiswa. Dengan demikian, seluruh hipotesis dalam penelitian ini dapat diterima.
The Influence Of Village Apparatus Competency And The Use Of Information Technology On The Accountability Of Village Fund Management In Paya Tusam Village Attoriq, M. Yogi; Junawan, Junawan; Rioni, Yunita Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11062

Abstract

This study aims to analyze the influence of village apparatus competency and information technology utilization on accountability in village fund management in Paya Tusam Village. The research is motivated by the increasing demands for transparency and accountability in village fund management, as well as the limitations in apparatus competency and information technology utilization in village financial administration. The study uses a quantitative approach with multiple linear regression methods, with data obtained through questionnaires to Paya Tusam Village apparatus. The independent variables of the study are village apparatus competency and information technology utilization, while the dependent variable is accountability in village fund management. The results of the study are expected to provide empirical evidence regarding the influence of apparatus competency and information technology utilization in improving accountability in village fund management and serve as evaluation material for the village government in realizing transparent and accountable financial governance.
Analysis Of Land And Building Tax (Pbb) Contribution To Medan City's Original Regional Income (Pad) Seftina, Liza; Rioni, Yunita Sari; Azzahra, An Suci
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11066

Abstract

This study aims to analyze the contribution of Land and Building Tax (PBB) to the Regional Original Income (PAD) of Medan City for the 2020-2024 period. The research method uses a descriptive approach with effectiveness and contribution ratio analysis. Data were obtained from the Regional Tax and Retribution Management Agency and the Regional Finance and Asset Management Agency of Medan City. The results of the study indicate that (1) the realization of PBB revenue in general is not optimal with an average effectiveness of 80.246% and has not reached the target set in 2020-2024, although in 2021 it reached 100.45%; (2) the contribution of PBB to PAD shows a significant value with an average contribution categorized as moderate, but shows fluctuations from IDR 420.17 billion (2020) to IDR 552.72 billion (2021); (3) the decrease in the number of Tax Payable Notification Letters (SPPT) paid is influenced by internal factors (human resource capacity, administrative system) and external factors (taxpayer awareness, economic conditions). The implications of the research indicate the need for improved strategies in optimizing PBB revenue through increasing taxpayer awareness, modernizing the tax administration system, and better coordination between related agencies to support increasing the PAD of Medan City.
Analysis of Parking Tax and Parking Levy Revenue in Medan City Nasution, Elsa; Rioni, Yunita Sari; Sari, Ayu Kurnia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11086

Abstract

This study analyzes parking tax revenue and its contribution to increasing Local Own-Source Revenue (PAD) of Medan City during the 2014–2018 period. The research employs a descriptive quantitative and qualitative approach to identify the tax collection system, effectiveness, constraints, and optimization efforts. Data were obtained from documentation of the Regional Tax and Retribution Management Agency (BPPRD) and in-depth interviews with officials. The findings show that parking tax revenue achievement fluctuated. Major obstacles include low taxpayer awareness, limited human resources, and weak supervision systems.
The Effect of Financial Statement Transparency and Budget Realization Through the Village Website on the Level of Public Trust in Paya Tusam Village Attoriq, M. Yoga; Sari, Ayu Kurnia; Rioni, Yunita Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11120

Abstract

This study aims to analyze and empirically examine the effect of financial statement transparency and budget realization through the village website on the level of public trust in Paya Tusam Village. The background of this research is based on the importance of transparency and accountability in managing the Village Revenue and Expenditure Budget (APB Desa) to achieve good governance and reduce information asymmetry between the village government and the community. This study uses a quantitative approach with multiple linear regression analysis. The population consists of the residents of Paya Tusam Village, and the data were collected through questionnaires. The independent variables are financial statement transparency and budget realization through the village website, while the dependent variable is public trust. The results are expected to show that financial statement transparency and budget realization have a positive and significant effect on public trust, both partially and simultaneously. This research contributes to improving financial information disclosure practices and strengthening public trust in village fund management.
Co-Authors , Oktarini Khamilah Siregar Adillah, Afifah Agus Tripriyono Akbar, Surya Angel Angel Anwar Suhut Ardhansyah Putra Hrp Attoriq, M. Yoga Attoriq, M. Yogi Aulia, Yurika Ayu Kurnia Sari azzahra, an suci Damanik, Destari Destari Damanik Destari Nurlaila Damanik Destari Nurlaila Damanik Dian Septiana Sari Dianty Putri Purba Dwi Saraswati Dwi Saraswati Ela Pratiwi Evriany Saragih Fadhilah H. Afsari Fani Gozali Fani Gozali Franita, Riska  Franita, Riska  Harahap, Ardhansyah Putra Heriyanto, Gita Hernawaty Hernawaty Ikhah Malikhah Ikhah Malikhah Ikhah Malikhah Intan Kumala Sari Irawan , Irawan Iskandar Muda Judith Angeline Judith Angeline Junawan Junawan Junawan, Junawan Kartika Chandra Meilia Tan Miftha Rizkina Nasution, Elsa Nura Amalia Afan Nuraisyah, Julia Nurlaila Damanik, Destari Pakpahan, Andre Yahya Pipit Buana Sari, Pipit Buana Purba, Dianty Putri Purba, Dianty Putri Radhifan Syauqi, Teuku Rahmadani , Rahmadani Rian Agustin, Roro Rifqy Cheviandri Roro Rian Agustin Roro Rian Agustin Rusyda Nazhirah Yunus Saraswati, Dwi Sari, Ayu Kurnia Sari, Maya Macia Sayyida Nabila Sebrina Handayani Seftina, Liza Simanullang, Yunus Chalos Sipayung, Yuli Vrisintia Siti Nurhayati Sitta Mutia Rizkya Tengku Noviani Delvira Teuku Radhifan Syauqi Tia Novira Sucipto Wan Fachruddin Wan Fachruddin Wan Fachruddin Yumina Telaumbanua Yurika Aulia Yurika Aulia Zemila Dearni