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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business JAZ: Jurnal Akuntansi Unihaz PARETO : Jurnal Ekonomi dan Kebijakan Publik PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Perbankan (JUMPA) Economic Reviews Journal Mafaza : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Multidisciplinary Journal of Education, Economic and Culture Miftah Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi
Seventeen, Winny Lian
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PEMBELAJARAN AKUNTANSI KEUANGAN, LITERASI KEUANGAN, DAN KONTROL DIRI TERHADAP PERILAKU KEUANGAN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS PROF.DR HAZAIRIN SH Meinarti, Seli; Seventeen, Winny Lian; Adiastuti, Siti; Hariyanto, Hariyanto; Safitri, Intan
Jurnal Ilmu Akuntansi Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i2.3130

Abstract

Several factors that can affect a person's financial behavior are internal and external factors. The purpose of this study is to determine and analyze the effect of learning financial accounting, financial literacy, and self-control simultaneously and partially on the financial behavior of students of the Faculty of Economics, Prof. University. Hazairin SH. The type of research taken by the researcher is quantitative research using the ex-post facto method. The population in this study were students of the Faculty of Economics, University of Prof. Hazairin SH, totaling 644 students. Researchers took samples using purposive sampling technique with a total of 118 students. The data collection techniques used in this research are questionnaires and tests. While the data analysis technique used by the researcher used multiple linear regression analysis with the help of the SPSS version 21.0 application program. After conducting the research, the researchers found that the results of data analysis proved that: (1) learning financial accounting, financial literacy, and self-control simultaneously had a significant effect on financial behavior, (2) there was a significant effect of learning financial accounting on financial behavior, (3 ) financial literacy has a significant effect on financial behavior, (4) self-control has a significant effect on financial behavior
Analisis Pengaruh Perubahan PPN 12% Terhadap Kepatuhan Wajib Pajak Di Indonesia Alisya Hariani; Winny Lian Seventeen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.186

Abstract

This research aims to analyze the effect of changing the Value Added Tax (VAT) rate to 12% on the level of taxpayer compliance in Indonesia. Using a quantitative approach, this research analyzes secondary data in the form of company financial reports and tax compliance data obtained from the Directorate General of Taxes. The research results show that the increase in VAT rates significantly increases state revenues, but does not automatically increase the level of taxpayer compliance. Several other factors such as the effectiveness of supervision, tax awareness, and ease of tax administration also influence the level of compliance. This research concludes that the government needs to make various efforts to increase taxpayer compliance, including by strengthening the supervision system, providing more intensive tax education, and simplifying tax procedures. This research explores the indirect impact of a 12% VAT rate increase on taxpayer compliance in Indonesia, with a focus on Micro, Small and Medium Enterprises (MSMEs). Through case studies and in-depth interviews, this research found that the increase in VAT rates put significant financial pressure on MSMEs, so that some of them chose not to report taxes or reported them incompletely. Apart from that, this research also analyzes taxpayers' perceptions regarding tax fairness and the effectiveness of tax services. The research results show that a more progressive fiscal policy and greater support for MSMEs is needed to increase tax compliance
Pengaruh Pajak Reklame, Pajak Hotel, Pajak Hiburan, dan Retribusi Parkir Terhadap Pendapatan Asli Daerah Kota Bengkulu Devi Ika Apriyani Sitanggang; Helmi Herawati; Winny Lian Seventeen
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4142

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak reklame, pajak hotel, pajak hiburan dan pajak parkir terhadap produksi asli Kota Bengkulu (PAD). Dengan menggunakan data sekunder laporan keuangan Provinsi Kabupaten Bengkulu, dilakukan analisis regresi untuk menguji hubungan antar variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa Pajak Reklame, Pajak Hotel, Pajak Hiburan dan Retribusi Parkir berpengaruh positif terhadap PAD Kota Bengkulu. Pajak hotel memberikan kontribusi terbesar terhadap PAD, disusul pajak hiburan, pajak reklame, dan biaya parkir. Hasil penelitian menunjukkan bahwa peningkatan efisiensi sistem perpajakan dapat menjadi strategi yang efektif untuk meningkatkan PAD Kota Bengkulu.
Analisis Kepatuhan Wajib Pajak Orang Pribadi Pengusaha ThriftShop Lestari, Tati; Seventeen, Winny Lian
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 1 (2025): March 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i1.341

Abstract

The purpose of this study is to gain a deeper understanding of the factors that influence the compliance of OP WP who are thrift shop entrepreneurs in paying taxes, and also to find out the efforts that can be made to improve tax payment compliance in thrift shop businesses. The method used in this study is a qualitative descriptive research method using a literature study approach. Factors that influence a person in paying taxes include tax knowledge, service quality, tax system, tax sanctions, and taxpayer awareness itself. Efforts that can be made to improve tax payment compliance in thrift shop businesses include the strategy of being proud to pay taxes, mentoring, reducing tax rates, tax socialization, and also modernizing the tax administration system.
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Dalam Pelaporan Pajak Saydidah, Qaulan; Seventeen, Winny Lian
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 3 No. 1 (2025): April 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/miftah.v3i1.340

Abstract

This study aims to analyze the factors that influence the level of corporate taxpayer compliance in tax reporting. The method used is a literature study. The results of the study obtained that corporate taxpayer compliance is influenced by several main factors, namely the complexity of tax regulations, audit and sanction risks, and ethics and compliance culture within the company. Audit and sanction risks are also important drivers of tax compliance, where companies that feel the threat of audits and severe sanctions tend to be more compliant. Ethical culture within the company plays a significant role in encouraging compliance, where companies that have strong ethical values ??and social responsibility are more likely to comply with tax obligations. In conclusion, increasing tax compliance can be achieved through regulatory simplification, effective law enforcement, and developing a culture of compliance within the company 
Pengaruh Efisiensi Rasio, Ukuran Perusahaan dan Rasio Pasar terhadap Audit Report Lag pada Perusahaan Tambang yang Terdaftar di BEI Tahun 2020-2024 Yanto, Farhan Dzaki Dwiki; Riswandi, Pedi; Seventeen, Winny Lian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1189

Abstract

Audit report lag, the time gap between the fiscal year-end and the release of an audited financial report, serves as a key measure of financial reporting timeliness. In the mining sector, where operational and regulatory complexities are high, delayed audit reporting can undermine transparency and investor trust. This study aims to analyze the influence of efficiency ratio, firm size, and market ratio on audit report lag among mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a quantitative associative method, the study collects secondary data from annual reports of nine purposively selected mining firms. The analysis employs multiple linear regression along with classical assumption tests, including normality, multicollinearity, and heteroskedasticity. Findings show that none of the independent variabels efficiency ratio, firm size, or market ratio has a statistically significant impact on audit report lag, either partially or simultaneously. This result indicates that financial ratio-based metrics may not adequately explain audit delays in this sector. The research underscores the potential role of non-financial factors such as auditor workload, geographic dispersion, or internal controls in influencing audit timeliness. Future studies are encouraged to explore these additional variables to provide more holistic insights into audit report lag determinants.
Pengaruh Pengendalian Internal, Sumber Daya Manusia dan Sistem Informasi Akuntansi terhadap Good Governance di Kantor PEMDA Kabupaten Bengkulu Selatan Febriani, Zhendrina; Perdanakusuma, Fathul Hilal; Seventeen, Winny Lian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1205

Abstract

This study investigates the influence of internal control, human resources, and accounting information systems on the implementation of good governance at the Regional Government Office of South Bengkulu Regency. The study is motivated by ongoing challenges in regional governance, particularly in areas with limited infrastructure and administrative capacity. The objective is to examine how these three organizational factors contribute to the effectiveness of public governance practices. Using a quantitative approach with a survey method, data were collected from 88 civil servants (ASN) selected through purposive sampling. The research employed multiple linear regression analysis to test partial and simultaneous effects. The results show that internal control and human resources significantly affect good governance, while the accounting information system does not have a significant individual effect. However, when analyzed simultaneously, all three variables show a significant influence. Among them, human resources have the most dominant effect. These findings highlight the importance of enhancing the quality and competence of public sector employees and strengthening control systems to improve transparency, accountability, and efficiency in local governance. This research contributes to the public sector accounting literature and provides practical recommendations for improving organizational management in regional governments.
KONTRIBUSI PAJAK UMKM TERHADAP PENDAPATAN ASLI DAERAH Seventeen, Winny Lian; Pakri Fahmi
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/tpn7nx83

Abstract

UMKM memiliki peran penting dalam mendorong pertumbuhan ekonomi daerah, termasuk di Kota Bengkulu. Namun, kontribusinya terhadap Pendapatan Asli Daerah (PAD) masih belum optimal, terutama dari aspek kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kepatuhan pajak UMKM terhadap kontribusinya terhadap PAD. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner kepada pelaku UMKM yang telah memiliki NPWP dan aktif beroperasi. Analisis data dilakukan menggunakan uji korelasi dan regresi linier sederhana. Hasil penelitian menunjukkan bahwa kepatuhan pajak UMKM memiliki hubungan positif dengan kontribusinya terhadap PAD. Semakin patuh pelaku UMKM dalam melaksanakan kewajiban perpajakan, maka kontribusinya terhadap pendapatan daerah juga semakin besar. Penelitian ini merekomendasikan perlunya pembinaan dan edukasi pajak kepada pelaku UMKM untuk meningkatkan potensi PAD.
Pengaruh Peran Audit Dan Sistem Pengendalian Internal (SPI) Terhadap Risiko Cyber Security Indah, Indah Widia Rahma; Nina Yulianasri; Winny Lian Seventeen
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1303

Abstract

Meningkatnya ancaman keamanan siber pada sektor jasa keuangan menuntut perusahaan memiliki sistem perlindungan digital yang kuat. Penelitian ini bertujuan untuk menganalisis pengaruh peran audit internal dan sistem pengendalian internal (SPI) terhadap risiko keamanan siber. Metode yang digunakan adalah pendekatan kuantitatif dengan desain asosiatif, melalui penyebaran kuesioner kepada 70 responden di PT Jasa Raharja Cabang Bengkulu dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa peran audit dan SPI berpengaruh signifikan terhadap risiko keamanan siber, baik secara parsial maupun simultan. Temuan ini menunjukkan bahwa integrasi antara audit dan pengendalian internal dapat menjadi langkah strategi untuk meminimalkan ancaman siber, khususnya pada lembaga keuangan non-bank di wilayah dengan pembatasan infrastruktur digital.  
Peran Praktik Akuntansi Keuangan Dan Pemahaman Perpajakan Terhadap Kepatuhan Pajak Umkm Dengan Kemampuan Teknologi Digital Sebagai Variabel Moderasi Perdanakusuma, Fathul Hilal; Seventeen, Winny Lian
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1337

Abstract

This study aims to analyze the influence of financial accounting practices and tax understanding on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs), with digital technology capability as a moderating variable. MSMEs play a strategic role in the national economy; however, their tax compliance level remains relatively low due to a lack of tax understanding, inadequate bookkeeping, and limited utilization of technology. This research employs a quantitative approach with a causal associative research design. The results show that financial accounting practices and tax understanding have a positive and significant effect on MSME tax compliance, with the greatest influence stemming from accounting practices. However, digital technology capability is not proven to moderate the relationship between accounting practices or tax understanding and tax compliance. These findings indicate that the use of digital technology in MSMEs' tax-related activities remains low and suboptimal. This study recommends the importance of training and assistance in accounting, taxation, and the use of digital technology for MSME actors, and contributes to the development of accounting and taxation literature in the small business sector in the digital era.
Co-Authors Adiastuti, Siti Alisya Hariani Ariel Siswantoro Arifah Hidayati Devi Ika Apriyani Sitanggang Emya Pepayosa Br Karo Fathul Hilal Perdanakusuma Fauzan Febriani, Zhendrina Feroniksa, Anggi Okta HARIYANTO HARIYANTO Helmi Herawati, Helmi Holipa, Lika Idham Lakoni Indah, Indah Widia Rahma Indri Tri Damayanti Intan Safitri, Intan Iwin Arnova karnadi karnadi Lestari, Tati Meinarti, Seli Nina Yulianasri Okka Aditio Putra Okka Adittio Putra Pakri Fahmi Pedi Riswandi, Pedi Perdanakusuma, Fathul Hilal Purnamasari, Bunga Rangga Aprial Salim, Cindi Fransisca Saydidah, Qaulan shinta, Seftya dwi Sipahutar, Roy Refando Syadidah, Qaulan Yanto, Farhan Dzaki Dwiki Yulianasari, Nina Yun Fitriano