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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
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Pemasaran Digital Siswa SMKN 1 Sumbawa Berbasis Instagram dan Facebook Nuryani, Hanifa Sri; Nuryadi, Halid; Muhammad Rizqi, Reza
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2026): JANUARI-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jammkb83

Abstract

aligning student competencies with the accelerating global digital economic transformation. At State Vocational High School (SMKN) 1 Sumbawa Besar, specifically within the Online Business and Marketing (BDP) program, a significant discrepancy exists between students' extensive social media engagement and their deficient literacy in utilizing these platforms for productive, commercial purposes. Most students perceive digital platforms exclusively as entertainment and passive interaction tools. This article examines the implementation and outcomes of a community service program designed to restructure paradigms and enhance technical digital marketing competencies through Instagram and Facebook platforms. Grounded in promotional mix and integrated marketing communication theories, the approach positions social media as a strategic instrument for creating value propositions and building measurable customer engagement. The Participatory Action Research (PAR) framework encompassed three phases: situational analysis through observation, intensive workshops incorporating hands-on training in Instagram visual content management and Facebook Ads, and comprehensive evaluation. The program engaged 60 students from grades X and XI. Quantitative evaluation through pre-test and post-test instruments revealed significant success in knowledge transfer and skill acquisition. The mean cognitive and technical comprehension score increased by 27.2 points, from 55.4 to 82.6 upon completion. Furthermore, the initiative successfully transformed students' psychological orientation from passive consumers to strategic content producers capable of designing and evaluating data-driven digital advertising campaigns. The integration of practical digital marketing training proved effective in equipping vocational students with industry-relevant 21st-century competencies. Findings underscore the imperative for educational stakeholders to formally integrate advanced digital marketing modules and advertising budget allocations into the regular curriculum and Teaching Factory (TEFA) units, thereby ensuring sustainable digital entrepreneurship competencies for advancing future micro-business ecosystems.
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.
Optimalisasi Kapasitas UMKM: Pendampingan Literasi Laporan Keuangan dan Pajak Tahunan di Kecamatan Moyo Utara, Kabupaten Sumbawa Akbar, Arya Zulfikar; Fietroh, Muhammad Nur; Rizqi, Reza Muhammad; Fitriani, Nurida; Aprirachman, Rozzy; Hardiansyah, Rian
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/fg7nem31

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) menghadapi tantangan signifikan dalam pengelolaan keuangan dan kepatuhan perpajakan, termasuk di Kecamatan Moyo Utara, Kabupaten Sumbawa. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan literasi laporan keuangan berbasis SAK EMKM dan pemahaman pajak tahunan bagi pelaku UMKM setempat. Program dilaksanakan oleh Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa menggunakan pendekatan partisipatif yang mengintegrasikan pelatihan teknis dan pendampingan intensif. Sebanyak 25 UMKM dari berbagai sektor berpartisipasi dalam kegiatan yang berlangsung selama bulan Oktober 2024, meliputi survei awal, pelatihan literasi keuangan dan perpajakan, pendampingan door-to-door, serta evaluasi hasil. Hasil kegiatan menunjukkan peningkatan signifikan pada kapasitas peserta. Sebanyak 80% peserta mampu menyusun laporan laba rugi sederhana secara mandiri, 68% berhasil membuat laporan posisi keuangan sesuai SAK EMKM, dan 12 pelaku UMKM terfasilitasi memperoleh NPWP. Pemahaman peserta terhadap materi perpajakan meningkat dari rata-rata 38% (pre-test) menjadi 79% (post-test). Program ini membuktikan bahwa pendekatan pendampingan kontekstual dan berkelanjutan efektif mentransformasi perilaku pengelolaan keuangan UMKM. Rekomendasi tindak lanjut mencakup pembentukan kelompok belajar UMKM, digitalisasi pencatatan, fasilitasi akses permodalan, serta integrasi materi literasi keuangan dan pajak dalam program pembinaan pemerintah daerah.
Efektivitas Penegakan Hukum Pajak Kendaraan Bermotor: Analisis Pengaruh Surat Teguran, Keadilan Prosedural, dan Kesadaran Hukum terhadap Tingkat Kepatuhan Wajib Pajak di SAMSAT Kabupaten Sumbawa Dewi, Riska Ayu Purnama; Rizqi, Reza Muhammad
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 4 (2026): SENTRI : Jurnal Riset Ilmiah, April 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i4.6054

Abstract

This study aims to evaluate the effectiveness of motor vehicle tax law enforcement by analyzing the impact of warning letters, procedural justice, and legal awareness on taxpayer compliance at the Joint Office of SAMSAT in Sumbawa Regency, Indonesia. Grounded in the Deterrence Theory and the Slippery Slope Framework, this research addresses the persistent gap between regional tax potential and actual revenue realization caused by recurring administrative non-compliance. A quantitative research design was strictly employed, utilizing primary data collected through purposively distributed questionnaires to 94 registered motor vehicle taxpayers. The empirical data were subsequently analyzed using multiple linear regression, systematically preceded by classical assumption tests to ensure model validity. The statistical findings reveal that simultaneously, the issuance of warning letters, perceived procedural justice, and legal awareness significantly influence overall tax compliance. However, partial hypothesis testing demonstrates a decidedly contrasting outcome: only the effectiveness of warning letters yields a positive and highly significant impact on taxpayer compliance. In contrast, both procedural justice and legal awareness fail to exhibit any statistically significant effect. These empirical results robustly conclude that active tax collection through formal administrative reprimands serves as the predominant catalyst for tax discipline within this specific regional demographic, significantly overshadowing internal moral drivers. Consequently, local tax authorities must continuously prioritize rigorous law enforcement and active billing mechanisms to sustainably optimize regional original revenue.
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.
GOLD PAWN PRODUCTS, PROMOTION, PERCEIVED EASE OF ACCESS, AND CUSTOMER LOYALTY AT PEGADAIAN SUMBAWA Tegar Firman Satriawan; Reza Muhammad Rizqi
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.10182

Abstract

This study investigates how Gold Pawn Products, Promotion Strategy, and Perceived Ease of Access shape Customer Loyalty at Pegadaian Sumbawa. The study responds to a theoretical gap in financial services marketing by integrating product-based service quality, Integrated Marketing Communication, and the Technology Acceptance Model into a unified loyalty framework for gold pawn services in a local, semi-urban market. A quantitative causal design was applied to 100 active customers who were selected through purposive sampling based on age eligibility and repeated gold pawn transactions. Data were analyzed using Structural Equation Modeling-Partial Least Squares with SmartPLS 3.0 through measurement model testing, structural model evaluation, and bootstrapping with 5,000 resamples. The results show that Gold Pawn Products, Promotion Strategy, and Perceived Ease of Access have positive and significant effects on Customer Loyalty. Perceived Ease of Access has the strongest path coefficient, followed by Gold Pawn Products and Promotion Strategy, while the model explains 61.3% of the variance in Customer Loyalty. Theoretically, the findings demonstrate that loyalty in pawnbroking services emerges from the interaction between core product value, persuasive communication, and frictionless service access. Practically, Pegadaian Sumbawa should strengthen transparent gold valuation, targeted digital promotion, and hybrid service accessibility to retain customers amid increasing competition from digital and non-bank financial alternatives.
Pengaruh Green Accounting Terhadap Nilai Perusahaan Dengan Environmental Performance Sebagai Variabel Moderasi Emya Satira; Reza Muhammad Rizqi
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/etzzzz87

Abstract

Penelitian ini bertujuan untuk menguji pengaruh green accounting terhadap nilai perusahaan, pengaruh environmental performance terhadap nilai perusahaan, serta peran environmental performance dalam memoderasi hubungan antara green accounting dan nilai perusahaan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan desain asosiatif kausal. Objek penelitian difokuskan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Pemilihan sampel dilakukan menggunakan teknik purposive sampling, sehingga diperoleh 10 perusahaan dengan total 50 data observasi selama lima tahun. Green accounting diukur menggunakan Environmental Disclosure Index (EDI) berbasis standar GRI, environmental performance diukur menggunakan peringkat PROPER, dan nilai perusahaan diproksikan dengan Tobin’s Q. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh signifikan terhadap nilai perusahaan, serta environmental performance juga tidak berpengaruh signifikan secara parsial terhadap nilai perusahaan. Namun demikian, environmental performance terbukti memoderasi hubungan antara green accounting dan nilai perusahaan dengan arah moderasi yang melemahkan. Temuan ini mengindikasikan bahwa praktik dan pengungkapan lingkungan pada perusahaan sektor energi belum sepenuhnya dipersepsikan sebagai sinyal yang bernilai oleh investor. Hasil penelitian ini mendukung Signaling Theory, yang menekankan bahwa efektivitas sinyal nonkeuangan sangat bergantung pada bagaimana informasi tersebut dipersepsikan oleh pasar dan konteks industri yang melingkupinya.
PERAN IMPLEMENTASI SP2D BERBASIS KEPATUHAN ATURAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL DALAM MENEKAN TINGKAT RETUR SP2D PADA KPPN SUMBAWA Dwi Maharani Syahputri; Reza Muhammad Rizqi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the role of compliance with norms and the effectiveness of internal control in reducing the rate of SP2D returns at KPPN Sumbawa. Employing a descriptive qualitative method with a Principal-Agent Theory approach, this research identifies that SP2D returns represent a manifestation of agency costs arising from information asymmetry and failures in operational risk management at the work unit level. The study population encompasses all work units under the jurisdiction of KPPN Sumbawa, with purposive sampling involving key informants from both KPPN and the work units. Data analysis was conducted through content analysis of interview transcripts and SP2D return monitoring documents for the year 2024. The findings indicate that the dominant cause of returns is inactive or closed recipient accounts, frequently attributable to excessive staff workload and a lack of proactive risk evaluation. Although compliance with norms is relatively high due to routine KPPN oversight, weaknesses in internal control at the initial level (the SAKTI application) remain a critical gap. This study concludes that achieving a zero-return objective necessitates mandatory systemic validation mechanisms and a reorientation of human resource competencies. This research contributes to the development of public sector internal control strategies and offers practical recommendations for treasury system integration to enhance state liquidity efficiency. Keywords: Agency Theory, Internal Control, Regulatory Compliance, Returns
Co-Authors Abdul Salam Abdurahman Abdurrahman Afriansyah, Berlian Akbar, Arya Zulfikar Aliah Pratiwi Anwar Sayyid Alayiddrus Audra Khosisa, Insan Ayu Levia Tryana Baehaqi Cahyono, Tomy Dwi Dadan Ramdani Denny Hambali Denny Hambali Dewi, Riska Ayu Purnama Diah Anggeraini Hasri Diah Intan Syahfitri Diah Intan Syahfitri Dita Lestari Dwi Maharani Syahputri Emya Satira Erwin Mardinata Fahlia Fahlia, Fahlia Fendy Maradita Fendy Maradita Maradi Fietroh, Muhammad Nur Fitriani, Nurida Hambali, Deni Hambali, Denny Hanifa Sri Nuryani Hardiansyah, Rian Hartini Heriwibowo, Dedy Hermelinda, Tuti Hikmawati 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 Muhammad Sabiq Hilal Al Falih Naufal Ghani Norzihad , Fatin Nabilah Nova Adhitya Ananda Nurfadliyah Nurul Apriani Nuryadi, Halid Nuryani, Hanifa Sri Oniansyah Pratiwi, Aliah Rajaguguk, Thetty Surienty Rauhun Hidayat Rozzy Aprirachman Rudi Masniadi Safitri, Oryza Sari Akbar, Efi Ratna SARIFUDIN Soedjatmiko Sriyatun Sriyatun Sriyatun, Sriyatun Suarantalla, Ryan Sugiarto, Aris Syawalansyah, Dwi Tegar Firman Satriawan Wati, Jusma Ya Rusda Permatasari, All