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All Journal Jurnal Akuntansi Bisnis Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Proceeding of National Conference on Accounting & Finance SENTRI: Jurnal Riset Ilmiah Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan TANJAK : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Nurhazana, Nurhazana
Politeknik Negeri Bengkalis
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Optimalisasi Pajak dan Retribusi Parkir di Kabupaten Bengkalis Lukman Hakim; Nurhazana Nurhazana
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5177

Abstract

This study examines the optimization of parking tax and parking retribution as strategic components of local revenue enhancement in Bengkalis Regency. The topic is important because parking-based revenue, although possessing substantial potential as a sustainable financial source for regional development, has shown fluctuating performance from 2020–2024 due to gaps in regulation, operational inconsistencies, weak enforcement, and inaccuracies in revenue reporting. This research employs a qualitative descriptive approach with primary data obtained through interviews with officials from Bapenda and Dishub, as well as parking officers and parking users in several designated parking areas. In addition, secondary data such as target–realization reports, standard operating procedures (SOP), and relevant regional regulations were used to support the findings. Data were analyzed using the Miles & Huberman interactive model, including data reduction, data presentation, and conclusion verification. The results indicate that parking tax and retribution management in Bengkalis has not been fully optimal. Several critical issues were identified, such as irregularities in tariff application, discrepancies in ticket distribution, lack of standardized operational guidelines, and limited monitoring capacity, which contribute to the risk of revenue leakage. Although some years show revenue achievement above the established target, the overall performance remains inconsistent and heavily dependent on manual systems. The study concludes that optimization requires strengthening regulatory enforcement, digitalizing payment and monitoring systems, improving human resource capacity, and enhancing coordination between agencies. These findings underscore the importance of transparent, accountable, and technology-based governance to increase efficiency, effectiveness, and overall accountability in local revenue management through parking tax and retribution.
Analisis Tingkat Literasi Akuntansi Studi Kasus pada Mahasiswa Akuntansi di Bengkalis Novia Delisa Damanik; Nurhazana Nurhazana
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5212

Abstract

Accounting students continue to experience difficulties in accurately recording financial transactions, particularly in preparing journal entries, posting to the general ledger, and compiling financial statements. These challenges contribute to low levels of accounting literacy, which reflects students’ ability to understand, analyze, and apply fundamental accounting concepts in real practice. In response to this issue, the present study aims to analyze the simultaneous influence of three key factors: transaction recording practices, understanding of recording objectives, and recording routines on the accounting literacy of Accounting students in Bengkalis. This study adopts a quantitative research method with an associative approach to examine the relationships among variables. The sample consisted of 201 Accounting students selected through purposive sampling based on specific criteria relevant to the research objectives. Data were gathered using a structured questionnaire employing a Likert scale to measure students’ perceptions and behaviors related to accounting practices. The collected data were then processed and analyzed using multiple linear regression with SPSS version 25 to determine both partial and simultaneous effects of the independent variables on accounting literacy. The results reveal that transaction recording practices, understanding of the objectives of financial recording, and consistent recording routines each have a positive and significant effect on students’ accounting literacy. These findings indicate that when students implement recording procedures correctly, possess a clear understanding of the purpose behind financial documentation, and engage in regular practice, their accounting literacy improves substantially. In other words, strengthening practical skills and conceptual understanding contributes meaningfully to enhancing students’ overall accounting competence.
Optimalisasi Penggunaan Tax Center dalam Meningkatkan Pelayanan Pajak bagi Pihak Internal dan Eksternal Politeknik Negeri Bengkalis Novira Sartika; Nurhazana Nurhazana; Husni Mubarak
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/k9d54v59

Abstract

The purpose of this community service activity is to optimize the role of the Politeknik Negeri Bengkalis tax center in improving services to the community, especially taxpayers, both internal and external to the Bengkalis State Polytechnic, such as providing tax education to the community, especially taxpayers, explaining how to use the core tax application, and providing transparent and accountable information regarding current tax management thru an electronic information board. By utilizing the electronic information board, the Politeknik Negeri Bengkalis tax center can display current tax management information, upcoming Politeknik Negeri Bengkalis tax center activities, past Politeknik Negeri Bengkalis tax center activities, and other announcements more easily and quickly. It is hoped that the results will increase the community's knowledge and understanding of taxes, update information regarding current tax management, and inform the community about the activities managed by the Politeknik Negeri Bengkalis tax center, thereby increasing public trust in the government as tax manager.
PERAN INTERNAL LOCUS OF CONTROL DALAM MEMODERASI PENGARUH SELF-CONTROL, LIFESTYLE, DAN FINANCIAL MANAGEMENT ABILITY TERHADAP KEPATUHAN KEUANGAN MAHASISWA Nurlaily Nurlaily; Nurhazana Nurhazana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/y9zrnk97

Abstract

Kartu Indonesia pintar (KIP) merupakan pengembangan dari program Bidikmisi yang telah dilaksanakan sejak tahun 2010. Program ini resmi diperkenalkan pada tahun 2020 dan mengalami perbaikan pada tahun 2021 melalui peluncuran Kuliah KIP Merdeka. Penelitian ini bertujuan untuk untuk mengetahui peran locus of control internal sebagai variabel moderasi dalam pengaruh pengendalian diri, gaya hidup, dan kemampuan pengelolaan keuangan terhadap kepatuhan keuangan mahasiswa penerima bantuan pendidikan. Dengan menggunakan pendekatan kuantitatif dan data primer dari 186 responden melalui teknik purposive sampling, analisis dilakukan dengan menggunakan PLS-SEM melalui WarpPLS 8.0. Instrumen diuji menggunakan validitas konvergen, validitas diskriminan, dan keandalan komposit. Hasil penelitian menunjukkan bahwa pengendalian diri dan kemampuan pengelolaan keuangan memiliki efek positif yang signifikan terhadap kepatuhan keuangan, sedangkan gaya hidup tidak memiliki efek yang signifikan. Lokus kontrol internal telah terbukti memperkuat pengaruh pengendalian diri, tidak memoderasi pengaruh gaya hidup, dan melemahkan pengaruh keterampilan manajemen keuangan. Temuan ini memberikan kontribusi empiris terhadap pengembangan literatur tentang perilaku keuangan mahasiswa dan menjadi dasar perumusan program untuk meningkatkan literasi dan disiplin keuangan. Penelitian ini memberikan kontribusi empiris terhadap literatur tentang perilaku keuangan mahasiswa, khususnya dalam konteks program bantuan pendidikan, dan berfungsi sebagai dasar bagi perguruan tinggi dan pemerintah dalam merancang intervensi untuk meningkatkan literasi dan disiplin keuangan.
Co-Authors Anjelita Ramodhani Bustami Bustami Dea Yulianti Endang Sri Wahyuni Fachroh Fiddin Fiddin Husni Mubarak Husnul Muttaqin Lukman Hakim Mila Sri Suryani Muhammad Luthfi iznillah Novia Delisa Damanik Novira Sartika Nurlaily Nurlaily Rosmida, Rosmida Sahat Roy Pianto Susi Chairani Winda Adisty