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All Journal Jurnal Dimensi Jurnal Riset Akuntansi Terpadu Jurnal ULTIMA Accounting Jurnal TAMBORA Procuratio : Jurnal Ilmiah Manajemen Jurnal Ekonomi dan Bisnis Indonesia Titian: Jurnal Ilmu Humaniora eCo-Buss Jurnal Inovasi Ekonomi JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal EK dan BI Enrichment : Journal of Management Jurnal Bina Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi Parta: Jurnal Pengabdian Kepada Masyarakat Indonesian Business Review Jurnal Manajemen dan Bisnis Al Dzahab Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi NUSANTARA: Jurnal Pengabdian Kepada Masyarakat SENTRI: Jurnal Riset Ilmiah Jurnal Pengabdian Pada Masyarakat Dharma Pengabdian Perguruan Tinggi (DEPATI) Journal of Islamic Economics Lariba Jurnal Masyarakat Madani Indonesia Realible Accounting Journal Kajian Akuntansi Golden Ratio of Taxation Studies Jurnal Nusa Akuntansi IPSSJ Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Ilmu Sosial dan Humaniora Indonesia Economic Journal Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat Edumaspul: Jurnal Pendidikan
Rizqi, Reza Muhammad
Universitas Teknologi Sumbawa
Religion Aerospace Engineering 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 Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Impact of Digital Marketing, Financial Literacy, And Digital Literacy on Purchasing Intent for Online Products Cahyono, Tomy Dwi; Rizqi, Reza Muhammad
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.
Transformasi UMKM melalui Sistem Informasi Akuntansi: Akurasi Laporan, Kecepatan Informasi, dan Kepatuhan Pajak: MSME Transformation through Accounting Information Systems: Report Accuracy, Information Speed, and Tax Compliance Hambali, Denny; Rizqi, Reza Muhammad
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5839

Abstract

Purpose: This study aims to empirically examine the influence of Accounting Information Systems (AIS) on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance among Micro, Small, and Medium Enterprises (MSMEs) in Sumbawa Regency. Design/Methodology/Approach: The research employs a quantitative approach with an explanatory design to explain the causal relationships between variables. The sample consists of 310 MSME actors in Sumbawa Regency selected using proportional stratified random sampling. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings: The results show that Accounting Information Systems have a positive and significant effect on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance. Collectively, the research model demonstrates moderate to strong predictive power. Research Implications: To improve the quality of financial reporting and fundamentally address tax compliance issues, interventions should focus on facilitating and accelerating the adoption of AIS. Investments in training, mentoring, and providing access to affordable AIS are essential strategies for building a strong foundation of financial governance, which in turn will enhance sustainable compliance and optimize the potential of regional tax revenues.
Pembinaan Petani Muda Desa dalam Pelatihan Penyusunan Inovasi Business Model Canvas dengan Menggunakan Design Thinking di Desa Kelungkung Reza Muhammad Rizqi; Jayanti Mandasari; Sriyatun, Sriyatun
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): November: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i4.6673

Abstract

The community service activity carried out with farmer groups in Kelungkung Village, Sumbawa Regency, aims to enhance farmers’ capacity and independence through an innovation-based business approach. The specific objectives of this activity include: (a) developing an innovation-oriented business model to support agricultural product enterprises, (b) strengthening marketing management for competitiveness, (c) improving skills in simple financial management analysis, and (d) providing an understanding of creative thinking methods capable of generating innovations by integrating community needs, technological potential, and business success factors. The methods applied involved training sessions, mentoring, and interactive discussions focusing on business model design, digital financial management practices, and modern marketing strategies. The results of the activity indicate that: (1) partners are able to understand and elaborate on key business components such as customer segments, value propositions, distribution channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures; (2) partners can evaluate their businesses, identify opportunities, and formulate solutions to existing challenges; (3) partners have acquired basic knowledge of digital-based financial management analysis that is simple yet applicable; and (4) partners have developed the capacity to expand their farming enterprises, particularly in the field of digital marketing. Overall, this program has successfully encouraged farmer groups to be more adaptive to technological developments and modern market demands.
SOSIALISASI BAHAYA PINJAMAN ONLINE ILEGAL DI DESALOPOK KABUPATEN SUMBAWA Muhammad Rizqi, Reza; Zulfikar Akbar, Arya; Hardiansyah, Rian
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 5 No 2 (2025): November 2025
Publisher : Fakultas Sains dan Teknik, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/5abasc75

Abstract

The development of financial technology (fintech) in Indonesia has opened up wider access to credit, but this has been accompanied by the rise of illegal online lending practices that are disturbing and harmful to the community. Rural communities, such as in Lopok Village, Sumbawa Regency, face unique vulnerabilities amid uneven digital penetration and financial literacy gaps, despite provincial statistics showing high literacy rates. In response to this issue, a community service team from the Faculty of Economics and Business, Sumbawa University of Technology (FEB UTS) implemented an outreach program aimed at increasing the understanding and awareness of the Lopok Village community regarding the dangers of illegal online lending. The activity employed participatory education methods, including lectures, discussions, and case studies, with program effectiveness evaluated through pre-test and post-test approaches. The evaluation results showed a significant increase in participants' knowledge across all measured indicators, including the ability to distinguish between legal and illegal online loans, awareness of the risks of personal data misuse, and knowledge of official complaint channels. This activity proves that targeted and contextual socialization is an effective empowerment strategy to protect rural communities from the threat of digital financial crime.
Analysis of the Influence of HR Competence, Whistleblowing, and Internal Control Systems on Fraud Prevention Efforts in BUMDes Funds in Sumbawa Regency Jusma Wati; Reza Muhammad Rizqi
Edumaspul: Jurnal Pendidikan Vol 8 No 2 (2024): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menguji pengaruh Kompetensi Sumber Daya Manusia (SDM), Sistem Whistleblowing, dan Sistem Pengendalian Internal terhadap upaya pencegahan fraud dalam dana Badan Usaha Milik Desa (BUMDes) di Kabupaten Sumbawa. Menggunakan pendekatan kuantitatif dengan desain kausal komparatif, penelitian ini memilih 52 BUMDes melalui teknik purposive sampling, dengan data dikumpulkan melalui kuesioner terstruktur dari ketua atau pengurus inti BUMDes. Analisis data meliputi statistik deskriptif, uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas), dan analisis regresi linier berganda, yang dilakukan menggunakan IBM SPSS Statistics 25.0. Hasil penelitian menunjukkan bahwa Kompetensi SDM, Sistem Whistleblowing, dan Sistem Pengendalian Internal secara parsial dan signifikan memengaruhi upaya pencegahan fraud. Secara spesifik, kompetensi SDM yang lebih tinggi meningkatkan kemampuan BUMDes dalam mencegah fraud, sistem whistleblowing yang efektif memperkuat deteksi dini dan pencegahan, serta pengendalian internal yang kuat mendorong akuntabilitas dan mitigasi risiko fraud. Model regresi menjelaskan 71,5% variasi dalam upaya pencegahan fraud, menunjukkan kemampuan prediktif yang baik. Penelitian ini menyajikan bukti empiris untuk mendukung rekomendasi kebijakan bagi pemerintah daerah dan pengelola BUMDes guna memperkuat tata kelola dan menjamin integritas pengelolaan keuangan desa.
PENGARUH FINANCIAL LITERACY, DIGITAL LITERACY, DAN ACCOUNTING MENTAL TERHADAP SUSTAINABILITY UMKM Aliah Pratiwi; Nurul Huda; Reza Muhammad Rizqi
Procuratio : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v13i1.4203

Abstract

The MSME sector is one of the economic drivers, but deep In its current development, there are still many problems that have not yet been discovered resolved, including those related to finance and marketing. The aim of this research is to determine the influence of financial literacy, digital literacy and mental accounting that MSME business actors have on the sustainability of their business among MSME actors in Bima City, NTB. This research is quantitative research. To test the hypothesis and take the population as well as the research sample, namely MSME business actors (managers) from Gen Z in Bima City, a total of 150 respondents. The research results show that financial literacy and mental accounting have an influence on sustainability. Meanwhile, digital literacy has an influence on sustainability. Sektor UMKM menjadi salah satu penggerak perekonomian, namun dalam perkembangannya saat ini masih banyak ditemukan permasalahan yang belum terselesaikan diantaranya terkait bidang keuangan dan pemasaran. Tujuan penelitian ini mengetahui pengaruh dari financial literacy, digital literacy dan accounting mental yang dimiliki pelaku usaha UMKM terhadap keberlangsungan usahanya dari para pelaku UMKM di Kota Bima, NTB. Penelitian ini merupakan penelitian kuantitatif. Untuk menguji hipotesa dan mengambil populasi sekaligus sample penelitian yaitu pelaku usaha (pengelola) UMKM dari Gen Z di Kota Bima sejumlah 150 responden. Hasil penelitian menunjukkan bahwa financial literacy dan accounting mental memberikan pengaruh terhadap sustainability. Sedangkan, digital literacy memberikan pengaruh terhadap sustainability.
Pengambilan Keputusan Kredit: Pengaruh Literasi Keuangan, Suku Bunga, dan Inklusi Keuangan Denny Hambali; Reza Muhammad Rizqi
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.841

Abstract

This study aims to analyze the effect of financial literacy, interest rates, and financial inclusion on credit decision making at PT Busan Auto Finance in Sumbawa. In the face of increasing credit needs in the motor vehicle financing sector, it is important to understand the factors that influence consumer decisions. This study uses a quantitative approach with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS), involving 100 respondents who have taken credit in the past year. The results showed that financial literacy has a positive and significant effect on credit decision making. This means that the higher consumers' understanding of financial aspects, the wiser they are in making credit decisions. In contrast, interest rates have a negative and significant effect, which means that the higher the interest rate, the lower the public's interest in taking credit due to the high financial burden. Meanwhile, financial inclusion shows a positive and significant effect, indicating that wider access to formal financial services encourages increased credit taking. The R-square value of 0.728 indicates that the three variables are able to explain 72.8% of the variability in credit decision making. In addition, the Goodness of Fit (GoF) test yielded a value of 0.6247, indicating that the model has a good fit. The implications of the results emphasize the importance of improving financial literacy, managing competitive interest rates, and expanding access to formal financial services. The findings are expected to assist PT Busan Auto Finance in formulating more effective credit strategies and supporting the economic growth of the Sumbawa community.
Implementasi E-Signal Berbasis Pelayanan Digital dalam Mendukung Capaian Target Pajak Kendaraan Bermotor di Kabupaten Sumbawa Dita Lestari; Reza Muhammad Rizqi
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 3 (2026): SENTRI : Jurnal Riset Ilmiah, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i3.6028

Abstract

This study evaluates the implementation of the E-Signal digital application in supporting motor vehicle tax revenue targets in Sumbawa Regency, a region characterized by expansive geography and infrastructural disparities. The digital transformation of tax services via E-Signal a collaborative innovation by the National Police, Ministry of Home Affairs, and PT Jasa Raharja aims to enhance efficiency, transparency, and accessibility. Employing a qualitative descriptive approach, this research utilizes George C. Edwards III's theoretical framework to analyze policy implementation effectiveness through communication, resources, disposition, and bureaucratic structure. This is integrated with the Technology Acceptance Model (TAM) to investigate user perceptions of usefulness and ease of use. Data were collected through in-depth interviews with key informants from the Police and local revenue office (Samsat/Bappenda), observations, and tax revenue documentation from 2023–2025. Findings reveal that E-Signal has significantly optimized tax revenue by mitigating bureaucratic and geographical barriers, evidenced by increased revenue realization. However, implementation faces technical challenges, including internet instability, server synchronization issues, and administrative hurdles regarding vehicle ownership requirements. The study concludes that while E-Signal serves as a crucial catalyst for reducing tax arrears and reaching high-mobility taxpayers, achieving optimal outcomes necessitates strengthening technological infrastructure, conducting massive socialization, and integrating data synchronization between national and local systems to foster sustainable public trust in digital public services.
Base Erosion and Profit Shifting in the Digital Economy: A Bibliometric and Quantitative Synthesis of Emerging International Tax Norms Akbar, Arya Zulfikar; Rizqi, Reza Muhammad; Martadinata, Sudrajat; Norzihad , Fatin Nabilah
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.2058

Abstract

This study examines the evolution of academic discourse on Base Erosion and Profit Shifting (BEPS) in response to the digitalization of global commerce, focusing on the OECD/G20 Two-Pillar Solution and its implications for advanced and developing economies. Using a multi-method approach, the research combines a systematic literature review, bibliometric mapping with VOSviewer 1.6.20, and quantitative synthesis comparable to meta-analysis. The corpus consists of 60 sources, including 50 peer-reviewed journal articles and 10 authoritative policy documents published between 2013 and 2025. Bibliometric analysis identifies five dominant thematic clusters in BEPS scholarship and shows an average annual publication growth of approximately 32% after 2015. Quantitative synthesis of 28 empirical studies produces a pooled standardized effect size of d = 0.42 with a 95% confidence interval of 0.31–0.53, indicating moderate and statistically significant policy effectiveness, though with substantial heterogeneity. Findings suggest that digital services taxes have moderated profit-shifting behavior, while Pillar One faces political resistance and Pillar Two’s GloBE Rules create compliance burdens, especially for lower-income jurisdictions. The study provides policy and scholarly insights into post-BEPS international tax governance.
Determinan Praktik Manajemen Laba: Peran Struktur Kepemilikan Institusional Dan Kualitas Audit Pada Perusahaan Manufaktur Di Indonesia Periode Krisis Dan Pemulihan (2020-2024) Denny Hambali; Reza Muhammad Rizqi
JURNAL DIMENSI Vol 15, No 1 (2026): Jurnal Dimensi (March 2026)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v15i1.8781

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh kualitas audit, kompleksitas operasi, dan kepemilikan institusional terhadap praktik manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Periode ini dipilih secara strategis untuk menangkap dinamika pelaporan keuangan mulai dari masa krisis pandemi COVID-19 hingga fase pemulihan ekonomi pasca-pandemi, yang memberikan tekanan unik pada insentif manajerial. Menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan, penelitian ini menguji sampel purposive yang terdiri dari perusahaan-perusahaan manufaktur utama seperti Astra International, Indofood, dan Unilever, menghasilkan total observasi yang valid untuk analisis regresi. Variabel dependen manajemen laba diukur menggunakan Discretionary Accruals dengan model Modified Jones, yang dianggap paling robust dalam memisahkan akrual diskresioner dan non-diskresioner. Hasil penelitian menunjukkan bukti empiris bahwa kualitas audit, yang diproksikan dengan ukuran KAP (Big Four vs Non-Big Four), memiliki pengaruh negatif signifikan terhadap manajemen laba, menegaskan peran auditor berkualitas tinggi dalam memitigasi asimetri informasi. Sebaliknya, kompleksitas operasi, yang diukur dengan jumlah anak perusahaan, ditemukan berpengaruh positif terhadap manajemen laba, mengindikasikan bahwa struktur konglomerasi yang rumit memberikan celah bagi manajer untuk melakukan rekayasa akuntansi. Kepemilikan institusional menunjukkan pengaruh negatif yang signifikan, mendukung hipotesis pemantauan aktif (active monitoring hypothesis) di mana investor institusi berperan efektif dalam tata kelola perusahaan. Temuan ini memberikan implikasi kebijakan bagi Otoritas Jasa Keuangan (OJK) dan investor mengenai pentingnya memperkuat mekanisme pengawasan eksternal dan transparansi struktur grup perusahaan di pasar modal negara berkembang.
Co-Authors Abdul Salam Abdurahman Abdurrahman Afriansyah, Berlian Akbar, Arya Zulfikar Aliah Pratiwi All Ya Rusda Permatasari Anwar Sayyid Alayiddrus Arya Zulfikar Akbar Audra Khosisa, Insan Ayu Levia Tryana Baehaqi Cahyono, Tomy Dwi Dadan Ramdani Denny Hambali Denny Hambali Diah Anggeraini Hasri Diah Intan Syahfitri Diah Intan Syahfitri Dita Lestari Dwi Maharani Syahputri Dwi Syawalansyah Emya Satira Erwin Mardinata Fahlia Fahlia, Fahlia Fendy Maradita Fendy Maradita Maradi Fietroh, Muhammad Nur Fitriani, Nurida Halid Nuryadi Hambali, Deni Hambali, Denny Hanifa Sri Nuryani Hardiansyah, Rian Hartini Heriwibowo, Dedy Hermelinda, Tuti Hikmawati Ikhlasul Iman Intan Syahfitri , Diah Intan Syahfitri, Diah Irfandi Irfandi, Irfandi Jayanti Mandasari Jibrail, Ahmad Jusma Wati Martadinata, Sudrajat Meriana Mikhratunnisa, Mikhratunnisa Mita Kartina Muhammad Dermawansyah Muhammad Jalaluddin Muhammad Sabiq Hilal Al Falih Naufal Ghani Norzihad , Fatin Nabilah Nova Adhitya Ananda Nurfadliyah Nurida Fitriani Nurul Apriani Oniansyah Pratiwi, Aliah Rajaguguk, Thetty Surienty Rauhun Hidayat Rian Hardiansyah Riska Ayu Purnama Dewi Rozzy Aprirachman Rudi Masniadi Safitri, Oryza Sari Akbar, Efi Ratna Sarifudin Soedjatmiko Sriyatun Sriyatun Sriyatun, Sriyatun Suarantalla, Ryan Sugiarto, Aris Tegar Firman Satriawan Wati, Jusma