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All Journal Jurnal Akuntansi Multiparadigma Transformasi: Jurnal Pengabdian Masyarakat SENTIA 2017 SENTIA 2016 MATRIK : Jurnal Manajemen, Teknik Informatika, dan Rekayasa Komputer JAE (Jurnal Akuntansi dan Ekonomi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Teknologi Informasi dan Multimedia Kulturistik : Jurnal Bahasa dan Budaya ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Manajemen Bisnis Kewirausahaan DEVOTE: Jurnal Pengabdian Masyarakat Global Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi Waisya : Jurnal Ekonomi Hindu Benefit : Journal of Bussiness, Economics, and Finance Jurnal Riset Akuntansi, Perpajakan dan Auditing Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Abdimas Independen Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Kepada Masyarakat Indonesia
Ni Ketut Sriwinarti
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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A LANGUAGE AND SOCIAL CONTEXT IN THE SYMBOLS OF THE RITUAL REBO BUNTUNG Diah Supatmiwati; Wiya Suktiningsih; Ni Ketut Sriwinarti; Ni Nyoman Widani; Sutarman
Kulturistik: Jurnal Ilmu Bahasa dan Budaya Vol. 7 No. 2 (2023): July 2023
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kulturistik.7.2.7427

Abstract

Lombok island is a piece of paradise rich in tradition and culture. The practiced tradition that still exists in Lombok is Rebo Bontong Tradition; it is especially practiced by the people around the coastal area of ​​Tanjung Menangis, Pringgabaya, East Lombok. In the present time, the development of modern technology has touched and influenced society, which has become a challenge for the community to maintain and preserve the existing values ​​or culture. The tradition of Rebo Bontong in practice in the past was different from what it is now. The previous tradition merely focused on worship without any entertainment elements in it; at the present, it is functioning as entertainment. Related to those notions, the problem arises are the current traditions and values of the Rebo Bontong ritual are eroded by the influence of modernization or are still the same. Therefore, this study aims to redefine the meaning of each value in the Rebo Bontong tradition as an effort to maintain the existence of traditional cultural meanings from generation to generation. This research is qualitative research using an ethnographic method approach that aims to study, describe, analyze and interpret the cultural patterns of an ethnic group in terms of behavior, beliefs, language, and shared views. This research was conducted at Ketapang Beach, Tanjung Menangis, Pringgabaya District, and East Lombok Regency. The results showed that the ritual symbolized the new meanings; they are (1) a symbol of intergenerational unity and (2) a symbol of environmental harmony and moral values as well as customs within the framework of religious culture. (3) Social symbols which are part of the social bond, social interaction media, and socialization media
MENINGKATKAN KESADARAN PAJAK UMKM MELALUI PENDAMPINGAN PELAPORAN PAJAK SEDERHANA DI KOTA MATARAM R. Ayu Ida Aryani; Ikang Murapi; Ni Ketut Sriwinarti; Muliani Muliani; Arie Cahyani; Layali Ihyani; Nukman Nukman
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 2 (2026): Devote : Jurnal Pengabdian Masyarakat Global, June 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i2.6563

Abstract

The tax awareness of Micro, Small, and Medium Enterprises (MSMEs) in Mataram City still faces various obstacles, especially related to the understanding of tax obligations and the ability to prepare tax reporting independently. This condition causes some MSME actors to not carry out their tax obligations optimally. This community service activity aims to increase MSME tax awareness through simple tax reporting assistance tailored to the business characteristics of the participants. The implementation method includes tax socialization, training in the preparation of simple financial statements as a basis for tax reporting, tax calculation simulations, and direct assistance in the use of tax reporting applications. The activity was carried out in a participatory manner by involving MSME actors as the main subject of learning. The results of the activity showed that there was an increase in participants' understanding of tax functions, types of tax obligations, tax calculation procedures, and correct tax reporting procedures. Participants who previously had difficulties in compiling supporting documents for tax reporting began to be able to identify business transactions, compile simple records, and simulate tax reporting independently. In addition, this activity encourages the growth of awareness that tax compliance is an important part of business sustainability and contribution to regional development. The assistance provided not only increases the technical capacity of participants, but also builds a positive attitude towards tax compliance. Thus, this program makes a real contribution to strengthening the culture of tax awareness among MSMEs in Mataram City through an educational, applicative, and sustainable approach.
Analisis Dampak Isu Kenaikan PPN, Persepsi Keamanan Dan Sistem Pembiayaan Terhadap Minat Pengguna Qris Di Kota Mataram Ildha Ayu Putri Vebiana; Ni Ketut Sriwinarti; Baiq Dinda Puspita Ayu
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1372

Abstract

Pajak merupakan sumber pendapatan negara selain sektor migas dan non-migas, termasuk dari transaksi melalui QRIS. QRIS merupakan standarisasi sistem pembayaran berbasis QR yang dikeluarkan oleh Bank Indonesia bagi seluruh penyelenggara fintech. Penelitian ini merupakan penelitian mix method. Penelitian ini bertujuan untuk menganalisis dan menguji terkait dampak dari isu kenaikan PPN bagi penguna QRIS khususnya pelaku UMKM yang berada di Kota Mataram. Populasi dan sampel dalam penelitian ini adalah 100 responden. Teknik analisis data menggunakan analisis linier berganda, statistic deskriptif, uji asumsi klasik, uji T, uji F, dan uji koefisien determinasi dari jawaban kuesioner serta analisis data kualitatif. Berdasarkan hasil penelitian, diketahui bahwa kenaikan Pajak Pertambahan Nilai (PPN) tidak berdampak terhadap minat pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menggunakan QRIS. Temuan kuantitatif ini diperkuat oleh data kualitatif, yang menunjukkan bahwa pengenaan PPN pada sistem QRIS tidak memengaruhi minat pelaku UMKM untuk mengadopsi QRIS sebagai sistem pembayaran non-tunai dalam kegiatan usahanya. Sebaliknya, persepsi terhadap keamanan berdampak terhadap minat pengguna dalam menggunakan QRIS. Hasil ini didukung oleh data kualitatif, di mana responden menyatakan bahwa sistem keamanan QRIS memberikan rasa aman dan kepuasan selama penggunaan.
Pengaruh Pertumbuhan Penjualan, Corporate Social Responsibility, Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Husna Husna Ulya; R. Ayu Ida Aryani; Ni Ketut Sriwinarti
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2026): Juli
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/3ymkz034

Abstract

Penelitian ini bertujuan untuk menguji dan menganalis pengaruh Pertumbuhan Penjualan, Corporate Social Responsibility (CSR), Koneksi Politik, dan Capital Intensity terhadap Agresivitas Pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel Penelitian berjumlah 228 perusahaan yang ditentukan menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan perangkat lunak IBM SPSS 31. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan dan CSR berpengaruh terhadap agresivitas pajak. Hal ini menujukkan bahwa peningkatan pertumbuhan penjualan dan pelaksanaan CSR dapat memengaruhi tingkat agresivitas pajak perusahaan. Sementara itu, koneksi politik dan capital intensity tidak berpengaruh terhadap agresivitas pajak, yang menunjukkan bahwa keberadaan hubungan politik maupun besarnya proporsi aset tetap belum mampu menjadi faktor penentu dalam praktik agresivitas pajak perusahaan manufaktur.
Co-Authors Andres Faesal Andres Faesal Apriani Apriani Arie Cahyani Ayudia Sokarina Baiq Adrian Ulfa Baiq Dinda Puspita Ayu Bela Pransiska Candra, Wahyu Lestari Defel Septian Dewa Ayu Oki Astarini Diah Supatmawati Diah Supatmiwati Dyah Supatmiwati Gayatri Ramadhani Husna Husna Ulya Ika Putri Fitri Ajiani Ika Putri Fitri Anjani Ikang Murapi Ikang Murapi Ildha Ayu Putri Vebiana Ismarmiaty Iwan Triyuwono Kartarina, Kartarina Khairan marzuki Khairil, Fahrurrohmi Khairunnisa Khairunnisa Khairunnisa Khairunnisa khairunnisa Kresma Putrangga Hastin Laela Nur Fadilla Lalu Erwin Layali Ihyani Lestari, Ayu Ambang Miftahul Madani Muh. Bayu Bimantoro Muliani Ni luh Putu Juniarti Ni Nyoman Widani Nukman Nukman Nur Fathona R. Ayu Ida Aryani Rini Anggriani Satria Dwiyana, Fernando Yogha Shandy, Carravany Mauluddia Amadea Siti Zohrah Indah Mahartati Sutarman Sutarman Uswatun Hasanah Widia Febriana Wiya Suktiningsih Zainuddin