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All Journal Jurnal Siasat Bisnis Jurnal Media Wahana Ekonomika DEDIKASI JURNAL MAHASISWA Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan AKRUAL: Jurnal Akuntansi Jurnal Manajemen Keuangan Publik Madaniyah: Terciptanya Insan Akademis Berkualitas Dan Berakhlak Mulia Nyimak: Journal of Communication JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JURNAL EDUCATION AND DEVELOPMENT JURNAL PENDIDIKAN TAMBUSAI Legal Standing : Jurnal Ilmu Hukum Journal of Humanities and Social Studies Agroekoteknologi Tropika Lembab Ta'dib: Jurnal Pendidikan Islam JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Akuakultura Universitas Teuku Umar Santika : Jurnal Ilmiah Sains dan Teknologi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Kepelatihan Olahraga Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Minfo Polgan (JMP) Premium: Insurance Business Journal Jurnal Pemberdayaan Pariwisata Jurnal Citizenship Virtues Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi JELT (Jambi-English Language Teaching) Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu West Science Law and Human Rights Jurnal Pengabdian Kepada Masyarakat International Journal of Education, Language, Literature, Arts, Culture, and Social Humanities Jurnal Pengabdian Masyarakat JURNAL MANAJEMEN DAN INVESTASI (MANIVESTASI) Equilibrium Point : Jurnal Manajemen Bisnis Jurnal Bincang Komunikasi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Manajemen dan Bisnis (J-Mabis) Jurnal Pengabdian Kader Bangsa Research In Management and Accounting (RIMA) Jurnal Ilmiah Manajemen Dan Kewirausahaan
Sopian sopian
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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Dan Pemanfaatan Layanan Perpajakan Digital Terhadap Kepatuhan Wajib Pajak PPh 21 Pada Karyawan Bank BRI Kantor Cabang Cikarang Maulina, Nadya; Sopian, Sopian; Ningrum, Listya
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.15025

Abstract

Kepatuhan wajib pajak merupakan elemen penting dalam optimalisasi penerimaan negara dari sektor perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak (X1), pengetahuan pajak (X2), dan pemanfaatan layanan perpajakan digital (X3) terhadap kepatuhan wajib pajak (Y) pada karyawan Bank BRI Kantor Cabang Cikarang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear sederhana untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Teknik pengambilan sampel yang digunakan adalah metode sensus, yaitu dengan melibatkan seluruh populasi sebanyak 160 karyawan sebagai responden. Hasil analisis menunjukkan bahwa secara simultan, kesadaran wajib pajak, pengetahuan pajak, dan pemanfaatan layanan perpajakan digital berpengaruh signifikan terhadap kepatuhan wajib pajak. Temuan secara parsial juga mengindikasikan bahwa ketiga variabel independen tersebut masing-masing memiliki pengaruh yang positif dan signifikan terhadap kepatuhan pajak. Hal ini mengindikasikan bahwa peningkatan dalam aspek kesadaran, pengetahuan, serta akses dan pemanfaatan teknologi perpajakan digital dapat meningkatkan tingkat kepatuhan pajak individu. Penelitian ini diharapkan dapat memberikan kontribusi bagi instansi perpajakan dan lembaga keuangan dalam merancang strategi peningkatan kepatuhan wajib pajak, khususnya dalam konteks lingkungan kerja formal.
Pengaruh Kesadaran Pajak dan Implementasi Sistem Samsat Drive Thru terhadap Kepatuhan PKB Roda Dua di Samsat Jakarta Utara: (Studi pada Generasi Z) Venina Febrianti; Joelianti Dwi Supraptinignsih; Sopian Sopian
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2848

Abstract

This study aims to analyze the effect of taxpayer awareness and the implementation of the Samsat Drive Thru system on the level of compliance with Motor Vehicle Tax (PKB) payments at the North Jakarta SAMSAT among Generation Z registered at the North Jakarta Samsat. Generation Z as a productive age group and significant motor vehicle users has an important role in regional tax revenues. The research method used is quantitative with a survey approach. Data were collected through questionnaires that were distributed boldly and attractively to Generation Z respondents who met the criteria. Data analysis was carried out using inferential statistical techniques to test the hypothesis regarding the direct effect of taxpayer awareness and the implementation of the Samsat Drive Thru system on compliance with PKB payments. The results of the study are expected to provide a deeper understanding of the factors that influence the fulfillment of PKB payments among Generation Z, especially the role of taxpayer awareness and the effectiveness of the implementation of the Samsat Drive Thru system
Analisis Pengaruh Tarif Cukai Tembakau Tembakau dan Penjualan terhadap Harga Saham Perusahaan Industri Tembakau di Bursa Efek Indonesia (BEI) Angga Pratama; Joelianti Dwi Supraptiningsih; Sopian Sopian
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2849

Abstract

This study wants to find out how tobacco taxes and sales affect the stock prices of tobacco companies on the Indonesia Stock Exchange (IDX). It has been seen that tobacco stock prices on the Indonesia Stock Exchange have mostly gone down in the last 5 years. During this time, the government has been raising tobacco taxes, and tobacco companies' sales have been going up. This study uses a quantitative research method. Data is collected from existing sources and analyzed using the Eviews 10 program. The study found that higher &039;Tobacco Excise Rates have a negative and significant impact on stock prices. This means that when Tobacco Excise Rates go up, the stock prices of tobacco companies on the Indonesia Stock Exchange tend to go down. &039; It also found that &039;Sales have a negative and significant impact on the stock prices of tobacco companies listed on the Indonesia Stock Exchange. &039; The study hopes to give a better understanding of what affects the stock prices of tobacco companies on the Indonesia Stock Exchange..
PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN WISATA KULINER IKAN ASAP SAGARURUNG BERBASIS EXPERIENCE ECONOMY DI KABUPATEN PALI Syailendra, Siera; Stiawan, Mulkan; Rasjid, Abdullah; Sopian, Sopian; Safitri, Tarisa; Sapitri, Nurul; Pratiwi, Nabila Putri; Eti, Eti
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 6, No 2 (2025): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v6i2.64782

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk memberdayakan masyarakat Kabupaten PALI melalui pengembangan wisata kuliner ikan asap sagarurung berbasis experience economy. Experience economy adalah konsep di mana konsumen tidak hanya membeli produk, tetapi juga mencari pengalaman yang berkesan dan bermakna. Dalam konteks ini, pengunjung tidak hanya mencicipi ikan asap sagarurung, tetapi juga terlibat dalam proses pembuatan, mengenal budaya pengasapan ikan, dan menikmati suasana pedesaan yang asri. Metode yang digunakan dalam pengabdian ini adalah pendekatan partisipatif, yang melibatkan masyarakat secara aktif dalam setiap tahapan kegiatan. Kegiatan dimulai dengan pemetaan potensi wisata kuliner ikan asap sagarurung, identifikasi kebutuhan masyarakat, dan penyusunan rencana aksi. Selanjutnya, dilakukan pelatihan dan pendampingan. Hasil dari pengabdian ini menunjukkan bahwa pengembangan wisata kuliner ikan asap sagarurung berbasis experience economy dapat memberikan dampak positif bagi masyarakat Kabupaten PALI. Pengembangan wisata kuliner ikan asap sagarurung berbasis experience economy merupakan strategi yang efektif untuk memberdayakan masyarakat Kabupaten PALI. Melalui pendekatan ini, ikan asap sagarurung tidak hanya menjadi produk kuliner, tetapi juga menjadi daya tarik wisata yang unik dan berkesan, sehingga dapat meningkatkan pendapatan masyarakat, menciptakan lapangan kerja, melestarikan budaya, dan meningkatkan citra daerah.
Educational Management In Improving The Quality Of Learning Okpatrioka, Okpatrioka; Sopian, Sopian
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12555

Abstract

This article aims to examine the application of learning management to improve the quality of education. The focus of this research is the concept of educational management in improving the quality of learning, which is broken down into five sub-focuses: (1) the objectives of RD research in education, (1) the application of educational management in the school environment, (2) effective educational management to improve teacher performance and improve the quality of learning, (3) the role of educational management in improving the quality of teaching, (4) educational management strategies to improve teacher performance, and (5) supporting factors in improving teacher performance. This research used a qualitative method with a literature review. The results illustrate the need for learning management to improve abilities and skills to support the implementation of a quality education process.  
Analysis of Article 28I Paragraph (4) of the 1945 Constitution on the Protection of Minority Rights and the Principle of Non-Discrimination in the Indonesian Legal System Priyana, Yana; Sopian, Sopian
West Science Law and Human Rights Vol. 3 No. 03 (2025): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wslhr.v3i03.2061

Abstract

This paper examines Article 28I Paragraph (4) of the 1945 Constitution of the Republic of Indonesia from a normative juridical perspective, focusing on its role in protecting minority rights and upholding the principle of non-discrimination. As a constitutional provision, Article 28I (4) mandates the state—particularly the government—to ensure the protection, promotion, enforcement, and fulfillment of human rights. The study analyzes how this mandate is reflected in national laws, judicial decisions, and administrative practices, while also assessing Indonesia’s compliance with international human rights obligations. The findings reveal that despite strong constitutional commitments, the implementation remains inconsistent due to inadequate enforcement, the absence of a comprehensive anti-discrimination law, and the persistence of discriminatory local regulations. The study recommends legal harmonization, institutional strengthening, and the enactment of specific anti-discrimination legislation to ensure equal rights for all citizens, especially minorities. This research contributes to the development of a more inclusive and just legal framework in Indonesia.
Analisis Pengaruh Tax Administration Services dan Penalty Rate terhadap Kepatuhan Wajib Pajak UMKM Tanjung Priok Wa Ode Nurul Fatma; Udin Saepudin; Sopian Sopian
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2977

Abstract

This study aims to analyze the influence of tax administration services and the level of tax sanctions on taxpayer compliance of Micro, Small, and Medium Enterprises (MSMEs) in Tanjung Priok District. The background of this study is based on the low level of tax compliance in the MSME sector, even though this sector makes a significant contribution to the gross domestic product (GDP). The study used a quantitative approach with a survey method by distributing questionnaires to 99 MSME respondents. Data were analyzed using multiple linear regression to test the relationship between variables. The results showed that tax administration services have a positive and significant influence on taxpayer compliance, as indicated by a regression coefficient of 0.287. This means that the better the administrative services provided, the higher the level of tax compliance. In addition, tax sanctions also showed a positive and significant influence on compliance, with a regression coefficient of 0.197. This indicates that the implementation of strict and consistent sanctions can encourage taxpayers to fulfill their tax obligations. Simultaneously, these two independent variables have a significant influence on taxpayer compliance. Thus, improving the quality of tax administration services and the enforcement of strict and fair sanctions are crucial in increasing tax compliance among MSMEs. This study recommends the need to increase tax education and outreach to MSMEs so that they better understand their tax rights and obligations comprehensively.      
THE ECHO CHAMBER EFFECT: ANALISIS SOSIOLOGIS PERAN ALGORITMA MEDIA SOSIAL DALAM PEMBENTUKAN SOLIDARITAS DAN POLARISASI KELOMPOK DI INDONESIA Raza, Ahmad Mujammil; Aulia, Neima; Sopian, Sopian
Jurnal Bincang Komunikasi Vol. 3 No. 1 (2025)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jbk.3.1.2025.38-52

Abstract

Abstrak: Kehadiran massif media sosial, khususnya platform X, dalam diskursus politik di Indonesia telah menciptakan lingkungan informasi yang dikendalikan oleh algoritma. Fenomena tersebut menciptakan echo chamber, yang membuat pengguna terus-menerus terpapar pada konten yang meneguhkan opini mereka. Implikasinya, solidaritas internal kelompok (in-group) meningkat dan pada saat yang sama, polarisasi terhadap kelompok lain (out-group) juga semakin menguat Penelitian ini bertujuan untuk menganalisis secara sosiologis peran ganda algoritma X dalam proses tersebut selama Pemilu Presiden 2024 selama periode 22 Maret sampai dengan 25 April 2024 . Dengan menggunakan pendekatan kualitatif dan desain studi kasus netnografi, data interaksi pengguna di platform X dikumpulkan dan dianalisis secara tematik. Hasil penelitian menunjukkan bahwa setiap kubu kontestan (secara berurutan, pasangan calon 1 Anies-Muhaimin, pasangan calon 2 Prabowo-Gibran, dan pasangan calon 3 Ganjar-Mahfud) berhasil membangun solidaritas internal melalui narasi unik seperti “K-Popfikasi”, “Gemoy”, dan “Sat Set”. Pada saat yang sama, polarisasi diperparah oleh narasi serangan dan respons terbelah terhadap isu seperti film “Dirty Vote” yang secara implisit mengarah kepada pasangan calon 2 Prabowo-Gibran. Penelitian ini menyimpulkan bahwa efek echo chamber bukan sekadar fenomena teknis, melainkan telah menjadi kekuatan struktural yang secara fundamental membentuk realitas politik dan mengancam kohesi sosial di era digital. Kata Kunci: Echo Chamber, Polarisasi Politik, Algoritma Media Sosial
The Role of External Auditors in Mediating the Relationship Between Internal Audit and Sustainable Procurement Sopian, Sopian; Yustiana, Syanni; Prabowo, Muhadi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9156

Abstract

The vulnerability of state owned enterprise ( BUMN)’s procurement of goods and services from fraud is still high despite of heavy implementation of internal control function. This research aims to examine the influence of the effectiveness of internal audit on the sustainable procurement of goods and services with the role of external auditors as moderating. This research uses a quantitative method with a survey approach to internal auditors and procurement officer within BUMN. The number of participants involved were 130 participants consisting of auditors, managers and procurement experts in BUMN. PLS SEM software was utilized to analyze the survey results. The research finds that the competence and the independence of internal audit and management support with the effectiveness of internal audit as a mediating variable and the role of external auditors as a moderating variables are able to influence the sustainable procurement of goods and services within the BUMN
Analisis Pengaruh Pengetahuan dan Ketaatan Pembayaran Pajak terhadap Peningkatan Pendapatan Pajak dari Usaha Mikro, Kecil, dan Menengah (UMKM) di Cikarang Utara Lumbantobing, Josua Octaryan; Sopian, Sopian; Ningrum, Listya
Jurnal Minfo Polgan Vol. 14 No. 2 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i2.15234

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak dan ketaatan pembayaran pajak terhadap peningkatan pendapatan pajak dari Usaha Mikro, Kecil, dan Menengah (UMKM) di Cikarang Utara. Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor ekonomi yang memiliki peran strategis dalam mendorong pertumbuhan ekonomi nasional serta penyumbang besar terhadap Produk Domestik Bruto (PDB). Namun, kontribusi Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap penerimaan pajak belum optimal karena rendahnya tingkat pengetahuan dan kepatuhan perpajakan di kalangan pelaku usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner yang disebarkan kepada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di wilayah Cikarang Utara. Teknik analisis data yang digunakan adalah regresi linear berganda untuk menguji pengaruh variabel pengetahuan dan ketaatan pajak terhadap peningkatan pendapatan pajak. Hasil penelitian menunjukkan bahwa baik pengetahuan pajak maupun ketaatan pembayaran pajak secara parsial dan simultan berpengaruh positif dan signifikan terhadap peningkatan pendapatan pajak. Temuan ini memberikan implikasi bahwa edukasi dan pendampingan pajak bagi Usaha Mikro, Kecil, dan Menengah (UMKM) sangat penting untuk meningkatkan kepatuhan dan kontribusi fiskal sektor ini terhadap pembangunan daerah.
Co-Authors Aditya Santoso Aditya Santoso, Aditya Agnes Felisya Unamo Akbar Imam Muttaqin Allita, Lusyana Dwi Ana Fitriana Poerana Andriyani, Diana Angga Pratama Aprilia, Rachma Apristawijaya, Oceu Ariani, Imelza Asqolani, Asqolani Asytari Santri Atmaja, Efri Kusuma Aulia, Neima Ayu Nadiah Chorinthian, Gita Dedeh Faridah Dedi Junaedi, Dedi Delly Purnamansyah Dewi Rahayu Dyah Shinta Kusumaningtyas Effendi, M. Annas Eko Pujianto Eti, Eti Farisi Fardiansyah Fathuloh, Fathuloh Fitrawansyah, Fitrawansyah FRETTY WELTA Gilvano, Endre Gimin Gimin Hadi Mulyo Wibowo Heri Heriyanto Ilis, N Imam Hanafi Ine Nadilla Vinka Putri Ira Irzawati Ira Purnamasari Ismeddyanto, Ismeddiyanto Joelianti Dwi Supraptinignsih Joelianti Dwi Supraptiningsih Johantri, Bagas Kaffah Imanuddin M R Santosa Khalid Khuan, Hendri Lumbantobing, Josua Octaryan M Hasbiansyah Putra Wibisono M Iqbal Arrosyad Majlani, Majlani Maryadi Maryadi Maulina, Nadya Mentari, Rizqi Ayu Monita Olivia Muhadi Prabowo, Muhadi Muhammad Najib Mutiara Indah Ningrum, Listya Nova Fitriyanti Nur, Indrayansyah Nurcholifah, Siti Nuridah, Siti Okpatrioka Okpatrioka Okpatrioka, Okpatrioka Pratiwi, Nabila Putri Pritiandini, Amalia Latri Priyana, Yana Purwaningsih, Lilik Qiqi Yuliati Zaqiah, Qiqi Yuliati Rakhman, Mukhammad Taufiqur Rasjid, Abdullah Raynal Yasni Raza, Ahmad Mujammil Refa Henda Hidayat Ryan Rinaldy Saeful Anwar, Saeful Safitri, Tarisa Sahrin, Alfi Sak Khie Sapitri, Nurul Sari, Rati Sa’diyah, Titin Sella Puspita Waruwu Shinta, Ferda Siera Syailendra Siti Nuridah Sopialena . Sri Mulyani Sri Wahyuni Stiawan, Mulkan Sumantriyadi, Sumantriyadi Syabrus, Hardisyem Udin Saepudin Utami, Purwani Puji Venina Febrianti Wa Ode Nurul Fatma Weni Adityasning Arindawati Wiyono wiyono Yasir Arafat, Yasir Yovi Litanianda, Yovi Yustiana, Syanni Zumaillah, Eli Zuwanda, Zulkham Sadat