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Rizqi, Reza Muhammad
Universitas Teknologi Sumbawa
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 Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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The effect of executive compensation and institutional ownership on tax aggressive actions with firm size as an intervening variable Diah Intan Syahfitri; Reza Muhammad Rizqi; Arya Zulfikar Akbar
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1374

Abstract

This study intends to investigate how the effect of Executive Compensation and institutional ownership on the level of aggressiveness in the application of tax regulations. Purposive sampling was used to select a sample of 140 manufacturing companies which are traded on the Indonesia Stock Exchange. In this study, we used SEM-PLS, Executive compensation (X1) was found to have a large effect on tax aggression (Y) while controlling for business size (Z). Firm size (Z) has a positive effect on the relationship between executive compensation (X1) and tax aggressiveness (Y). Firm size (Z) and institutional ownership (X2) both have a significant effect on tax aggressiveness (Y). Business size (Z) has a positive effect on the relationship between institutional ownership (X2) and tax aggression (Y). Interesting understanding of aggressive tax practices can have significant consequences both for companies and for society at large. By understanding the factors that influence this practice, this research can provide better insight into the causes and effects of aggressive taxation measures. This research is expected to contribute to the development of knowledge about the factors that influence tax aggressiveness in companies, so that it can assist in the development of better policies and practices in the context of corporate taxation.
Pelatihan Bendahara Desa Mahir Pajak di Kecamatan Lape Kabupaten Sumbawa Diah Intan Syahfitri; Denny Hambali; Reza Muhammad Rizqi; Arya Zulfikar Akbar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1392

Abstract

Training and mentoring of village treasurer to proficient in taxes is carried out with the aim to increase knowledge of villages officials, especially for villages heads, village treasurer, village supervisor as well as businessmen and local communities on tax regulations and tax reporting procedures. So, implementation of this activity is expected so that village can optimize managing of village tax revenue, ensure compliance with tax regulations, as well as support the development and overall welfare of the village. In this soscialization activity, explained about some knowledge and tax regulations as well as providing interactive and practical sessions to the participants.  Furthermore, provide assistance on how to fill out tax reporting forms in accordance with tax provisions that apply to tax payers in Lape district, Sumbawa regency. 
Transformasi Digital Desa Melalui Sistem Informasi Desa (SID): Meningkatkan Kualitas Pelayanan Publik dan Kesejahteraan Masyarakat Erwin Mardinata; Tomy Dwi Cahyono; Reza Muhammad Rizqi
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v4i1.4402

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat (PkM) ini adalah untuk meningkatkan akses informasi dan pengelolaan sumber daya desa di Desa Semamung. Desa Semamung saat ini masih menggunakan sistem manual dalam pengumpulan dan distribusi informasi, yang menyebabkan banyak permasalahan, terutama terkait dengan publikasi potensi sumber daya desa yang belum terpublikasi dan ketidakmampuan untuk mengetahui informasi tentang aset desa. Implementasi sistem informasi desa mungkin menghadapi kendala teknis, seperti keterbatasan infrastruktur IT, koneksi internet yang tidak stabil, atau kekurangan pengetahuan dan keterampilan teknis di kalangan warga desa. Hal ini dapat mempengaruhi keberhasilan dan penerimaan sistem informasi desa yang dikembangkan. Metode penelitian yang digunakan adalah analisis kebutuhan, perancangan sistem, dan implementasi. Hasil penelitian menunjukkan bahwa pengembangan sistem informasi desa dapat mengatasi permasalahan yang ada dan Sistem informasi desa membantu dalam pengelolaan data aset desa. Data mengenai tanah, infrastruktur, keuangan desa, dan aset lainnya dapat dikumpulkan, dikelola, dan diperbarui secara efisien melalui sistem ini. Hal ini memungkinkan transparansi dan akurasi yang lebih baik dalam pengelolaan aset desa. Akses informasi yang mudah bagi warga desa: Sistem informasi desa memberikan akses informasi yang mudah bagi warga desa. Melalui sistem ini, warga desa dapat mengakses informasi terkini mengenai kegiatan desa, pelayanan publik, peraturan desa, dan hal-hal lain yang relevan. Hal ini memungkinkan peningkatan partisipasi masyarakat dalam pembangunan dan pengelolaan desa.. Sistem informasi desa yang dibangun mencakup, publikasi potensi sumber daya desa, pengelolaan data aset desa, dan akses informasi yang mudah bagi warga desa. Penelitian ini memberikan manfaat penting bagi Desa Semamung dalam meningkatkan akses informasi dan pengelolaan sumber daya desa. Diharapkan sistem informasi desa ini dapat digunakan sebagai acuan bagi desa-desa lain dalam mengadopsi teknologi informasi untuk meningkatkan kualitas pelayanan dan pengembangan desa.
The Influence of Budget Preparation Participation on Managerial Performance with Organizational Commitment, Leadership Style and Motivation as Moderating Variables Aliah Pratiwi; Reza Muhammad Rizqi
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.22134

Abstract

This research aims to test and analyze the effect of budget participation on managerial performance and to test and analyze the effect of budget participation on managerial performance with organizational commitment, leadership style and motivation as moderating variables. The population in this study were employees of PT. Port Indonesia III Bima Branch has 110 employees. The samples in the research were employees who held positions and were involved in budget preparation and had a minimum work period of one year during the budget preparation period. Based on these criteria, the total sample was 53 respondents. The data analysis tool uses Smart PLS 3.0. The research results show that budget participation has a positive and significant effect on managerial performance. The research results also show that organizational commitment has a positive and significant effect on the relationship between budget participation and managerial performance, then the research results state that leadership style has a negative and insignificant effect on the relationship between budget participation and managerial performance, and other results motivation has a negative and significant effect on the relationship between budget participation and managerial performance.
Pengaruh Restrukturisasi Efisiensi Biaya Strategi Kinerja Keuangan Koperasi di Kabupaten Sumbawa Ayu Levia Tryana; Reza Muhammad Rizqi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3115

Abstract

Latar belakang: Penelitian ini bertujuan untuk menganalisis dampak strategi restrukturisasi efisiensi biaya terhadap kinerja organisasi koperasi di Kabupaten Sumbawa, dengan dasar teori berbasis sumber daya. Metode: Penelitian ini menargetkan 113 koperasi di wilayah Kabupaten Sumbawa, dan menggunakan desain penelitian deskriptif dengan jumlah sampel sebanyak 113 pengurus koperasi. Metode pengambilan sampel menggunakan pendekatan total sampling. Alat pengumpulan data yang digunakan adalah kuesioner terstruktur, yang mencakup pertanyaan terbuka dan tertutup, serta bagian kuantitatif dengan skala Likert 5 poin. Penelitian ini menggunakan metode kuantitatif, dengan menghitung ukuran tendensi sentral dan dispersi seperti Mean dan deviasi standar. Selain itu, juga digunakan statistik inferensial untuk menganalisis dan menginterpretasi data. Hasil penelitian disajikan melalui metode tekstual, yang merupakan deskripsi naratif dari data yang dikumpulkan, dan metode tabular, yaitu penyusunan informasi secara sistematis dalam kolom dan baris. Hasil: Hasil penelitian menunjukkan bahwa restrukturisasi efisiensi biaya memiliki hubungan positif dan signifikan dengan kinerja keuangan koperasi di Kabupaten Sumbawa. Kesimpulan: Studi ini menyimpulkan bahwa penghapusan produk/layanan yang tidak menguntungkan dan pengurangan inventaris, serta peningkatan strategi bisnis melalui manajemen inovasi dapat meningkatkan kinerja keuangan. Penelitian ini juga merekomendasikan agar organisasi mempertimbangkan pembelian peralatan baru untuk memenuhi kebutuhan pasar yang paling menguntungkan. Selain itu, penelitian lebih lanjut yang berfokus pada berbagai strategi perubahan yang berbeda terhadap kinerja organisasi juga disarankan untuk dilakukan.
Pengaruh Kemampuan Dan Integritas Dalam Meningkatkan Minat Pembelian Anwar Sayyid Alayiddrus; Reza Muhammad Rizqi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3119

Abstract

Latar belakang: Penelitian ini bertujuan untuk menyelidiki pengaruh kemampuan dan integritas terhadap kepercayaan konsumen dan minat beli pada toko Rengganis Collection, dimana ketika terlibat dalam transaksi bisnis online, sangat penting untuk membangun kepercayaan pelanggan melalui penanaman elemen-elemen seperti kompetensi perusahaan dan kejujuran dalam menjalankan bisnis. Metode: Penelitian ini menggunakan jumlah sampel sebanyak 100 orang. Metode pengambilan sampel menggunakan pendekatan purposive sampling. Alat pengumpulan data yang digunakan adalah kuesioner terstruktur, yang mencakup pertanyaan terbuka dan tertutup, serta bagian kuantitatif dengan skala Likert 4 poin. Penelitian ini menggunakan metode kuantitatif, dengan teknik analisis data adalah analisis regresi linier berganda. Hasil: Hasil penelitian menunjukkan bahwa kemampuan dan integritas berpengaruh positif dan signifikan terhadap kepercayaan konsumen, kemudian kepercayaan konsumen berpengaruh positif dan signifikan terhadap minat beli pada toko online Rengganis Collection. Kesimpulan: Penelitian ini menyimpulkan bahwa secara keseluruhan, penelitian ini menunjukkan bahwa kemampuan dan integritas toko online Rengganis Collection memiliki pengaruh positif dan signifikan terhadap kepercayaan konsumen. Kualitas produk, pengiriman produk, dan pelayanan pelanggan yang baik menjadi faktor-faktor penting yang membuat konsumen merasa yakin dan percaya pada toko online ini. Kemudian kepercayaan konsumen mampu meningkatkan minat beli konsumen pada toko Rengganis Collection.
The Effect of Organizational Culture and Leadership Style on Work Motivation at the Sumbawa Regency Inspectorate with Job Satisfaction as a Mediating Variable Fendy Maradita Maradi; Reza Muhammad Rizqi
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.1011

Abstract

The objective of this study is to examine the importance of organizational culture and leadership style in relation to work motivation, with work motivation acting as a mediating variable, within the context of the Sumbawa Regency Inspectorate. The practical implications of research are significant when it comes to informing management decisions in future endeavors. From an academic perspective, research contributes to the expansion of knowledge, particularly in the realm of human resource development. The sample consisted of 118 participants selected from a population of 118 government servants. The selection of respondents was conducted using approaches that were representative of the full population. The findings of this study suggest that the impact of organizational culture on work motivation is mediated by job satisfaction, and the influence of leadership style on the work motivation of civil servants in the inspectorate of Sumbawa Regency is also mediated by job satisfaction. This implies that job satisfaction plays a significant role in establishing a connection between company culture and work motivation. Organizational culture encompasses the core principles, social norms, and operational procedures that are embraced inside an organization. The level of job motivation among employees can be influenced by their satisfaction with the prevailing corporate culture. Nevertheless, the findings indicated that the influence of organizational culture on the work motivation of civil workers within the Sumbawa Regency Inspectorate is mediated by job satisfaction.
The impact of financial factors on the disclosure of corporate social responsibility Rizqi, Reza Muhammad; Pratiwi, Aliah
Jurnal Inovasi Ekonomi Vol. 9 No. 02 (2024): October
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v9i02.32134

Abstract

The study empirically investigates the impact of financial factors, including profitability, leverage, and market capitalization, on the disclosure of corporate social responsibility (CSR). The research focuses on state-owned enterprises (SOEs) that are publicly traded on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The population consists of 77 SOEs, and a sample of 30 companies will be drawn using the purposive sampling technique based on specified criteria. Multiple linear regression analysis is employed for data analysis. The findings indicate that profitability, leverage, and market capitalization have a favorable and substantial influence on CSR disclosure. Consequently, this study provides theoretical validation for the application of stakeholder theory and legitimacy theory.
Tax Avoidance Assessment In Relation To The Institutional Ownership, Size Of The Company, And Profitability Rizqi, Reza Muhammad; Pratiwi, Aliah
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.24564

Abstract

Utilizing legal loopholes in a country's tax code, tax avoidance is a strategy that aims to lower the amount of taxes that a nation imposes. Tax avoidance is a technique that is carried out by taxpayers, including individuals and corporations, with the intention of lowering the amount of tax that is required to be paid without breaching any current or applicable tax legislation. The objective of this study is to investigate the relationship between tax avoidance and factors such as profitability, company size, and institutional ownership. Manufacturing companies that are part of the consumer products industrial sector and are listed on the Indonesia Stock Exchange throughout the period of 2019–2023 are the focus of this research. Researchers carried out a variety of statistical analyses, including descriptive statistical tests, tests of coefficient similarity (pooling), tests of classical assumptions, multiple linear analysis, and hypothesis testing. In light of the findings, it was determined that factors such as profitability, company size, and institutional ownership all have a role in tax avoidance.
Dampak Pemasaran Digital, Testimoni, dan Keragaman Produk Terhadap Keputusan Pembelian Pengguna E-Commerce Shopee Suarantalla, Ryan; Rizqi, Reza Muhammad
JURNAL DIMENSI Vol 13, No 2 (2024): JURNAL DIMENSI (JULI 2024)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v13i2.6132

Abstract

Semakin banyak orang yang terbiasa dengan penggunaan pemasaran digital oleh vendor untuk memasarkan produk mereka, maka variasi produk yang dapat dibeli melalui pemasaran digital menarik perhatian orang, yang pada gilirannya memotivasi mereka untuk tertarik membeli barang dari toko online. Penelitian ini bertujuan untuk menganalisis pengaruh pemasaran digital, testimoni, dan keragaman produk terhadap keputusan pembelian pengguna aplikasi E-commerce Shopee pada masyarakat Kota Sumbawa, Kabupaten Sumbawa. Jenis penelitian ini adalah kuantitatif dan deskriptif, serta menggunakan metode pengambilan sampel yaitu non-probability sampling dan teknik pengambilan sampel yaitu teknik accidental sampling. Jumlah responden sebanyak 100 orang yang memiliki dan menggunakan aplikasi e-commerce Shopee untuk berbelanja. Sumber data utama mengumpulkan informasi melalui penggunaan kuesioner yang didasarkan pada skala Likert. Untuk mengolah data, digunakan aplikasi SmartPLS versi 3.29, dan analisis menggunakan analisis Structural Equation Modeling (SEM) – Parital Least Square (PLS). Temuan dari penelitian ini menunjukkan bahwa terdapat pengaruh yang positif dan signifikan terkait dengan variabel pemasaran digital, testimoni, dan variasi produk terhadap keputusan pembelian pengguna aplikasi commerce Shopee pada masyarakat Kota Sumbawa.
Co-Authors Abdul Salam Abdurahman Abdurrahman Afriansyah, Berlian Akbar, Arya Zulfikar Aliah Pratiwi Anwar Sayyid Alayiddrus Audra Khosisa, Insan Ayu Levia Tryana Cahyono, Tomy Dwi Dadan Ramdani Denny Hambali Diah Anggeraini Hasri Diah Intan Syahfitri Diah Intan Syahfitri Erwin Mardinata Fahlia Fahlia, Fahlia Fendy Maradita Fendy Maradita Maradi Fitriani, Nurida Hambali, Deni Hambali, Denny Hanifa Sri Nuryani Hardiansyah, Rian Hartini Hartini Heriwibowo, Dedy Hermelinda, Tuti Hikmawati Intan Syahfitri , Diah Intan Syahfitri, Diah Irfandi Irfandi, Irfandi Jayanti Mandasari Jibrail, Ahmad Jusma Wati Meriana Mikhratunnisa, Mikhratunnisa Mita Kartina Muhammad Dermawansyah Muhammad Sabiq Hilal Al Falih Naufal Ghani Nova Adhitya Ananda Nurfadliyah Nurul Apriani Oniansyah Pratiwi, Aliah Rajaguguk, Thetty Surienty Rauhun Hidayat Rudi Masniadi Safitri, Oryza Sari Akbar, Efi Ratna Soedjatmiko Sriyatun Sriyatun Sriyatun, Sriyatun Suarantalla, Ryan Sugiarto, Aris Wati, Jusma