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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Syntax Transformation jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Business and Accounting Research Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Kriez Academy E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Fitriana Fitriana
Fakultas Ekonomi, University YPKP Sangga Buana Bandung
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Analisis Pengaruh Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Literature Riview Terindeks Sinta Tahun 2020-2024 Siti Solihat; Tita Tita; Fitriana Fitriana; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3444

Abstract

Kepatuhan pajak orang pribadi yakni suatu perilaku wajib pajak untuk memenuhi semua kewajiban perpajakannya dan melaksanakan hak perpajakannya. Penelitian ini bertujuan untuk menganalisis, mengetahui, dan meninjau kembali penelitian terdahulu mengenai hubungan antara sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan studi literature review dengan metode kulalitatif agar memperkuat opini berdasarkan informasi dari kumpulan artikel yang di publikasikan sebanyak 22 jurnal nasional terindeks sinta tahun 2020-2024. Hasil dari analisa menunjukan bahwa sanksi pajak memberikan pengaruh terhadap kepatuhan wajib pajak orang pribadi dengan di dukung dari hasil penelitian terdahulu sebanyak 19 artikel dan 1 artikel memberikan hasil bahwa sanksi pajak tidak memberikan pengaruh terhadap tingkat kepatuhan wajib pajak. Hasil secara umum bahwa sanksi pajak memberikan pengaruh terhadap tingkat kepatuhan wajib pajak.
Faktor Faktor Yang Mempengaruhi Tax Avoidance Berdasarkan Literature Review Terindeks Sinta 2018-2023 Sulastri Sulastri; Mita Sopriyanti; Rachmat Agus Santoso; Fitriana Fitriana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3457

Abstract

Pajak merupakan sumber pendapatan tertinggi di Indonesia. Penerimaan pajak digunakan untuk pembangunan demi kesejahteraan rakyat. Namun, terdapat pihak-pihak yang mengambil jalan menyimpang untuk menghindari pajak (tax avoidance). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap tax avoidance menggunakan pendekatan deskritif kualitatif dengan metode literatur review. Study literatur dilakukan dengan mengumpulkan 27 artikel penelitian terindeks Sinta tahun 2018-2023 yang memiliki fokus terhadap faktor-faktor yang mempengaruhi tax avoidance. Berdasarkan penelitian, faktor profitabilitas menjadi faktor yang paling dominan berpengaruh terhadap tax avoidance. Hal tersebut dapat dilihat dari 16 artikel yang menggunakan faktor tersebut. Hal ini menunjukan bahwa tinggi rendahnya profitabilitas dapat berpengaruh terhadap praktik tax avoidance. Faktor leverage menjadi faktor yang paling dominan tidak berpengaruh terhadap tax avoidance. Hal ini menandakan bahwa tingkat utang suatu perusahaan tidak berpengaruh terhadap praktik tax avoidance. Faktor lainnya seperti kepemilikan manajerial, thin capitalization, koneksi politik dan thin capitalizationmemilki pengaruh terhadap tax avoidance. Sedangkan faktor kompensasi kerugian fiscal, risiko perusahaan, CEO narcissism dan umur perusahaan tidak memiliki pengaruh. Namun, hanya sedikit yang menggunakan faktor-faktor tersebut sebagai variabel untuk menguji pengaruhnya terhadap tax avoidance sehingga perlu dilakukan penelitian kembali agar mendapatkan hasil yang lebih komperhensif untuk mengetahui pengaruhnya terhadap tax avoidance.
Pengaruh Pengendalian Internal dan Good Corporate Governance Terhadap Pencegahan Kecurangan (Fraud) Fitriana Fitriana; Rahmat Agus Santoso; Nanang Rustandi; Sudharmawan Sudharmawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3464

Abstract

Research on the influence of internal control and good corporate governance on fraud prevention aims to find out and review previous research related to internal control variables, good corporate governance for preventing financial fraud. This research uses a qualitative method with a literature review approach to strengthen arguments with information collected in articles published in the accredited national journal Sinta. This research found that based on previous research mapping, many have proven that internal control and good corporate governance have a positive effect on fraud prevention, with the effectiveness of the internal control system helping to reduce opportunities, pressure and rationalization of fraudulent acts.
Analisis Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Berdasarkan Literature Review yang Terindeks Sinta Tahun 2014-2024 Asterina Indah Mufliha; Indriyani Astuti Nurachman; Fitriana Fitriana; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3531

Abstract

One way for management to maximize company value is by adjusting the tax costs paid by the company. For the State, taxes are a source of funding for government administration. Meanwhile, for companies, taxation is a burden that will reduce company profits. This has an impact on companies that are trying to reduce the tax burden paid both legally and illegally. This research aims to find out how much influence tax avoidance has on company value by reviewing literature related to the impact of tax avoidance practices on company value. Through analysis of data sourced from 15 articles indexed by Sinta for 2014-2024 which contain in-depth insights into how tax avoidance strategies can influence perceptions of company value in the context of the modern economy. This research uses a descriptive qualitative literature review method using a literature review. The results of the research show that the Tax Avoidance variable is dominantly used by previous research in articles with scientific source disciplines from economics on company value.
MENGGALI TREN AUDIT INTERNAL TERKINI: STUDI BIBLIOMETRIK BERDASARKAN DATA SCOPUS 2020-2023 Zakaria Kuswara; Marsel Pasaribu; Fitriana Fitriana; Rachmat Agus Santoso
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13185

Abstract

Audit Internal merupakan cabang keilmuan akuntansi yang digunakan dalam suatu organisasi maupun perusahaan guna menjaga efektifitas kegiatan yang ada di dalamnya, dengan menggunakan metode Bibliometrik penelitian ini bertujuan untuk mengetahui jumlah sitasi terbanyak topik audit internal di Scopus tahun 2020-2023, dibantu VOSviewer untuk melihat kata kunci audit internal terbanyak dan relevansi variabel, dan mengetahuin novelty atau topik keterbaruan yang dapat digunakan dalam penelitian bertajuk audit internal. Hasil penelitian menunjukan bahwa topik audit internal pada tahun 2020-2023 muncul paling sering di tahun 2020 dengan presentase 26%, dengan rata-rata 78 kali topik audit internal setiap tahunnya. Kata kunci audit internal sebanyak 115 kali, Penelitian yang masih sering diteliti antara lain Employee Resume Data, Human Capital, Material Weakness. Kemudian penelitian dengan topik audit internal pun dapat digali lebih lanjut dengan kebaruan topik sebagai berikut ESG, Audit Report, Covid-19, Governance Mechanisms, Digital Technologies, Job Satisfaction, Human Capital
ANALISIS BIBLIOMETRIK TREN PENELITIAN PADA PENERAPAN PAJAK KARBON MENGGUNAKAN VOSVIEWER Richi Guali Padang; Rachmat Agus Santoso; Fitriana Fitriana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.6091

Abstract

This study aims to describe the trend of research on carbon tax, focusing on article identification including the year of publication, the countries that produce the most articles, the articles with the most citations and related topics. This study uses bibliometric analysis with VOSviewer software based on Scopus data, covering 206 articles published from 2015-2025. Data was collected using the keyword “Carbon Tax” to be analyzed for identification. The results found that the number of publications on carbon tax fluctuated each year, with 2024 being the most published year with 37 articles. China and the United States lead in the number of articles and citations, followed by India and other countries. The article "Retailer-driven carbon emission abatement with consumer environmental awareness and carbon tax: Revenue-sharing versus Cost-sharing" was the most cited with 359 citations. Research trends on carbon taxes focus on emissions control and the environment, emissions trading and public policy, economic analysis and computational modeling, sustainability policy and supply chains and environmentally sustainable renewable energy. The pattern of research conducted by researchers shows that research on carbon tax now focuses on carbon emission trading, energy supply chain, transition to renewable energy as well as more technical aspects such as carbon accounting, sensitivity analysis and energy utilization in achieving net zero emission
Memetakan Transformasi Audit Digital (2015-2024): Analisis Bibliometrik VOSviewer pada Tren Global dan Fokus Tematik Sasmita Trimoelya Kau; Rachmat Agus Santoso; Fitriana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.953

Abstract

Penelitian ini bertujuan memetakan lanskap penelitian global mengenai audit digital dari tahun 2015 hingga 2024 melalui analisis bibliometrik. Dengan menggunakan data dari basis data Scopus dan perangkat lunak VOSviewer, penelitian ini secara sistematis menganalisis publikasi relevan. Dari 553 publikasi awal yang teridentifikasi melalui kriteria pencarian, sebanyak 45 publikasi terpilih dan dianalisis secara mendalam untuk mengkaji tren publikasi, kontributor utama, penelitian berpengaruh, serta struktur tematik berdasarkan ko-okurensi kata kunci. Hasil analisis menunjukkan adanya peningkatan signifikan jumlah publikasi, terutama sejak tahun 2019, dengan fokus riset yang semakin intensif pada teknologi seperti Big Data, AI/Machine Learning, dan Blockchain. Analisis VOSviewer berhasil mengidentifikasi kluster-kluster tematik utama yang berkaitan dengan teknologi data, sistem informasi dan AI/ML untuk peningkatan kualitas, serta aspek proses, keamanan, dan kepatuhan audit dalam lingkungan digital. Lebih lanjut, terungkap adanya evolusi fokus riset dari isu-isu dasar dan fundamental di awal periode menuju eksplorasi teknologi disruptif yang lebih canggih dan implikasi strategisnya di tahun-tahun terkini. Secara keseluruhan, temuan ini menyajikan gambaran komprehensif mengenai dinamika perkembangan riset audit digital, mengidentifikasi area fokus utama, dan menyoroti potensi arah penelitian di masa depan
COLLABORATION OF HOSPITAL MANAGEMENT AND COMMUNITY IN PREVENTION OF DIABETIC RETINOPATHY: STUDY OF COMMUNITY SERVICE PROGRAM AT UNDAAN EYE HOSPITAL SURABAYA Dyah Kusuma Arnovita; Vip Paramarta; Kosasih; Fitriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2534

Abstract

This study aims to increase public awareness of DR prevention through education, screening, and training of health cadres. The methods used in this program include health education, interactive discussion sessions, and eye screening for participants at risk. The education was conducted in three sessions with a total of 150 participants consisting of diabetes sufferers, families, and the general public. Health screening involved 70 participants to detect the possibility of DR at an early stage. In addition, 10 health cadres were trained to assist in providing education to the surrounding community. The results of the program showed an 85% increase in participants' understanding of DR prevention based on a post-education survey. Although no DR cases were found in the screening, this activity still provided benefits in increasing public awareness of the importance of routine eye examinations. Health cadre training also had a positive impact by strengthening the role of the community in ongoing education. With a community-based approach and collaboration between hospitals and the community, this program is expected to contribute to reducing the incidence of DR and improving the quality of life of diabetes sufferers.
IMPLEMENTATION OF LEAN HOSPITAL AS AN EFFORT TO IMPROVE HEALTH SERVICES IN THE EMERGENCY UNIT OF THE HOSPITAL I Gusti Nyoman Trianantha Jaya; Kosasih; Farida Yuliaty; Vip Paramarta; Fitriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2543

Abstract

Service emergency emergency at home Sick often face​ challenge like overcrowded and false emergencies, which resulted in a decline quality service and improvement time Wait patient. Research This aiming For analyze implementation Lean Hospital as effort improvement efficiency and quality services in the Emergency Unit Emergency (ER). Lean hospital adopt principles subtraction waste includes​​​ time excessive waiting, usage​ source suboptimal power, and administrative processes that are not own mark add. Method study This use source from journal scientific, articles, books scientific, as well as guidelines House sick. Study results show that implementation lean hospital capable reduce time Wait up to 30%, increasing flow work, and optimize utilization source power that has an impact on increasing satisfaction patients and decline risk error medical. In conclusion, Lean Hospital is a approach effective management​ in increase efficiency and quality service health in the ER, as well as capable face challenge operational House the pain is getting worse complex in this modern era.
THE INFLUENCE OF SERVICE QUALITY AND MEDICAL FACILITIES ON PATIENT SATISFACTION AND ITS IMPLICATIONS FOR PATIENT LOYALTY AT PULANG PISAU REGIONAL HOSPITAL, CENTRAL KALIMANTAN Santi Sandra; Kosasih; Taufan Nugroho; Farida Yuliaty; Vip Paramarta; Fitriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4352

Abstract

This study aims to explain the quality of service, medical facilities, patient satisfaction, and patient loyalty at Pulang Pisau Regional General Hospital, Central Kalimantan, and to analyze the direct and indirect influence of service quality and medical facilities on patient satisfaction and their implications for patient loyalty. This research employed a descriptive method to map the condition of each variable and a verificative method with a quantitative approach to test research hypotheses. The findings indicate that service quality and medical facilities are categorized as good and statistically have a positive and significant influence on patient satisfaction. Partially, service quality and medical facilities significantly improve patient satisfaction, while simultaneous testing shows a synergistic interaction of both variables in predicting satisfaction. The direct path analysis reveals that only medical facilities have a significant direct effect on loyalty, while service quality requires mediation. Furthermore, the mediation analysis shows that patient satisfaction facilitates the transmission of positive effects from both variables toward loyalty, making satisfaction a bridging variable that strengthens the relationship between service quality, medical facilities, and patient loyalty. These findings indicate that patient satisfaction functions as a crucial and fundamental mediator that consolidates the contributions of service quality and medical facilities in building sustainable patient loyalty.
Co-Authors Abang Firdaus Alfatah Alfatah Asterina Indah Mufliha Asti Sri Anisa Bahrul Bahrul Didin Saefudin Didin Saepudin Dyah Kusuma Arnovita Enung Susilawati Faisal Rahmat Farida Yulianty Farida Yuliati Farida Yuliati Farida Yuliati Farida Yuliaty Firman Perkasa Yudha Furqan Ramadhan Jazadi Haddan Dongoran I Gusti Nyoman Trianantha Jaya Indriyani Astuti Nurachman Ine Aprianti Iskandar Ahmaddien Johan Erwin Panjaitan Kosasih Lena Ratu Ningsih Kowarin Marsel Pasaribu Maulana Ramadhan Mega Rianita Kartika Memen Kustiawan Memen Kustiawan Mita Sopriyanti Nanang Rustandi Nanang Rustandi Nazara, Desman Serius Rachmat Agus Santoso Rachmat Agus Santoso Rahmat Agus Santoso Rahmat Agus Santoso Richi Guali Padang Ricky Agusiady Rike Rankine Ruriyansi Santi Sandra Sasmita Trimoelya Kau Siti Solihat Sri Rochani Mulyani Sudharmawan Sudharmawan Sulastri Sulastri Sumeidi Kadarisman Tahmat Tahmat Taufan Nugroho Taufik Zulfikar Taufik Zulfikar Tita Tita Vip Paramarta Vip Paramarta Wahyu Wahyudin Zaenal Aripin Zakaria Kuswara