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All Journal Jurnal Riset Akuntansi Terpadu JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal TAMBORA Jurnal Ekonomi dan Bisnis Indonesia eCo-Buss JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal EK dan BI Enrichment : Journal of Management Jurnal Bina Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Parta: Jurnal Pengabdian Kepada Masyarakat Indonesian Business Review Jurnal Manajemen dan Bisnis Journal of Islamic Economics Lariba
Rizqi, Reza Muhammad
Department Of Accounting, Universitas Teknologi Sumbawa, Sumbawa Besar, Indonesia
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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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KEPATUHAN MASYARAKAT KEK MANDALIKA DALAM PENERAPAN PROTOKOL KESEHATAN PENCEGAHAN COVID-19 DENGAN TINGKAT PENGETAHUAN DAN TINGKAT PENDAPATAN SEBAGAI VARIABEL MODERATOR rudi masniadi; Reza Muhammad Rizqi
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 1 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i1.770

Abstract

Penelitian ini bertujuan untuk memahami sejauh mana tingkat kepatuhan masyarakat yang tinggal di kawasan KEK Mandalika dalam menjalankan protokol kesehatan COVID-19, dengan mempertimbangkan pengetahuan dan tingkat pendapatan sebagai faktor pemoderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menganalisis SEM (Structural Equation Modeling). Populasi yang diteliti adalah masyarakat yang tinggal di sekitar KEK Mandalika, dengan jumlah sampel sebanyak 100 responden. Data dikumpulkan melalui kuesioner yang diberikan kepada responden. Analisis data yang digunakan dalam penelitian ini adalah analisis jalur. Hasil penelitian menunjukkan bahwa kepatuhan masyarakat terhadap pelaksanaan protokol kesehatan COVID-19 dipengaruhi oleh tingkat pengetahuan. Selain itu, tingkat pendapatan juga memperkuat hubungan antara kepatuhan masyarakat dan pelaksanaan protokol kesehatan COVID-19. Dalam penelitian ini, variabel dependen utama adalah kepatuhan masyarakat terhadap protokol kesehatan COVID-19 di KEK Mandalika. Kepatuhan ini diukur berdasarkan sejauh mana masyarakat mengikuti langkah-langkah seperti memakai masker, menjaga jarak sosial, mencuci tangan, dan menghindari kerumunan. Variabel independen adalah tingkat pengetahuan masyarakat tentang COVID-19, yang mencakup pemahaman mereka tentang virus, gejala, cara penularan, dan langkah-langkah pencegahan. Selain itu, variabel pendapatan juga dimasukkan sebagai faktor pemoderasi, yang menggambarkan tingkat penghasilan responden. Penelitian ini menunjukkan bahwa tingkat pengetahuan dan tingkat pendapatan masyarakat memiliki peran penting dalam kepatuhan mereka terhadap protokol kesehatan COVID-19 di KEK Mandalika.
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 Digital Marketing, Financial Literacy, And Digital Literacy on Purchasing Intent for Online Products Tomy Dwi Cahyono; Reza Muhammad Rizqi
Indonesian Business Review Vol 7 No 2 (2024): Indonesian Business Review
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/ibr.7.2.83-93

Abstract

The swift advancement of technology has greatly influenced how humans engage with technology, leading to fundamental changes in communication and transactions. This has led to substantial prospects for the expansion of e-commerce in Indonesia. This study aims to elucidate the impact of digital marketing, financial literacy, and digital literacy on online product purchasing decisions. This study utilized an associative quantitative method utilizing structural equation modeling-partial least square (SEM-PLS). The study employed purposive sampling to choose a sample of 100 students from the Faculty of Economics and Business at Sumbawa University of Technology. Data is collected through a questionnaire distributed using a Google Form. The study shows that digital marketing, financial literacy, and digital literacy have a partial impact on the interest in purchasing things online. This highlights the significance of employing efficient digital marketing methods and consumers' comprehension of finance and information technology to enhance their inclination towards purchasing things online. Companies can boost their sales by prioritizing the enhancement of digital literacy and marketing expertise.
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.
Co-Authors Abdul Salam Ahmad Jibrail Akbar, Arya Zulfikar Anwar Sayyid Alayiddrus Arya Zulfikar Akbar Ayu Levia Tryana Dadan Ramdani Denny Hambali Denny Hambali Diah Anggeraini Hasri Diah Intan Syahfitri Diah Intan Syahfitri Diah Intan Syahfitri Erwin Mardinata Fahlia Fahlia, Fahlia Fendy Maradita Fendy Maradita Maradi Hanifa Sri Nuryani Hartini Heriwibowo, Dedy Hikmawati Intan Syahfitri , Diah Irfandi Irfandi, Irfandi Martadinata, Sudrajat Mita Kartina Muhammad Dermawansyah Muhammad Sabiq Hilal Al Falih Naufal Ghani Nova Adhitya Ananda Novida Halleine Putri Nurfadliyah Nurfadliyah Nurfadliyah Nurul Apriani Oniansyah Pratiwi, Aliah Rauhun Hidayat Rudi Masniadi Soedjatmiko Sriyatun Sriyatun Tomy Dwi Cahyono Tomy Dwi Cahyono