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All Journal International Journal of Applied Business Research International Journal of Community Service & Engagement Indonesian Journal of Economics and Management Jurnal Pengabdian Masyarakat Bestari (JPMB) Industrial Research Workshop and National Seminar Jurnal Bisnis dan Kewirausahaan Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science SWARNA Indonesian Journal of Society Development (IJSD) Jurnal Sosial dan Sains SWARNA: Jurnal Pengabdian Kepada Masyarakat

Riauli Susilawaty Hutapea

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 4399092

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Pengaruh Persepsi Kemudahan Penggunaan dan Risiko Terhadap Minat Pengguna Dalam Penggunaan Finansial Teknologi Pinjaman Online Devi Rahayu Andista; Riauli Susilawaty
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.384 KB)

Pengaruh Persepsi Kemudahan Penggunaan dan Risiko Terhadap Minat Pengguna Dalam Penggunaan Finansial Teknologi Pinjaman Online

Perancangan Desain Kemasan Inovatif dan Berdaya Saing Untuk Produk Tape Ketan ”Rasa Manis” Sebagai Media Promosi Nono Wibisono; Lina Setiawati; Carolina Magdalena Lasambouw; Riauli Susilawati Hutapea; Rosma Pakpahan; Sulistia Suwondo
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 1 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Kemasan mempunyai peranan yang sangat strategis dan penting karena akan mempengaruhi konsumen dalam proses pengambilan keputusan pembelian. Salah satu makanan olahan khas Kuningan yaitu tape ketan. Tape ketan banyak digemari masayarakat Indonesia karena identik dengan beras ketan yang diolah dengan ragi dan dibungkus dengan daun jambu air yang memberikan rasa manis khasnya. Tape ketan biasanya sering dijumpai di pusat oleh-oleh Khas Kuningan. Dengan sistem pengemasan yang tergolong belum inovatif, dibutuhkan kemasan yang mampu mengamankan produk selama proses produksi hingga sampai ditangan konsumen. Oleh karena itu, produsen membutuhkan kemasan yang mampu memberikan identitas, inovatif, dan menjaga kemanan produknya selama proses tersebut. Hasil penelitian menunjukkan bahwa dalam membuat kemasan yang inovatif perlu diperhatikan beberapa hal yaitu; bahan kemasan, pengunaan kata-kata, logo yang sesuai, tata letak, gambar dan warna, serta estetika. Dengan adanya inovasi kemasan produk yang menarik untuk pangan dan berdaya saing akan membantu program pemasaran.

Pengaruh Kualitas Sistem, Informasi dan Layanan Terhadap Kepuasan Pengguna dalam Menentukan Net Benefit Seller UMKM (Studi Kasus pada Toko Online Shopee Indonesia) Raden Ayu Syarifa; Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.084 KB)

Shopee is the most widely used e-commerce by Indonesians and its existence is expected to provide convenience in trade transactions that will benefit its sellers. This research aims to determine the influence of system quality, information quality and service quality on user satisfaction in determining the net benefit of MSME seller by using the DeLone and McLean approach as a model to measure the success of an information system. This study uses structural equation modeling (SEM) statistical methods with smartpls 3.0 applications. The results prove that The Quality of Information and Quality of Services have a positive and significant effect on User Satisfaction, while System Quality has a positive but insignificant effect on User Satisfaction. User Satisfaction has a positive and significant effect on Net Benefit.

Pengaruh Persepsi Risiko dan Kepercayaan (Trust) pada Adopsi Layanan Fintech (Studi Kasus pada Layanan Pembayaran Digital Gopay) Eni Wijaya; Riauli Susilawati
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

GoPay is the most popular digital payment in Indonesia. However, the increasing number of risks posed by GoPay adds to people's concerns in using GoPay. Even so, there are still some people who believe and continue to use it. Therefore, this study was conducted with the aim to determine whether there is an influence of perceived risk and trust in the use of GoPay services by using one of the constructs of the Technology Accepted Model (TAM), Actual Use. This study uses a quantitative approach. The data analysis technique used in this study is descriptive analysis and multiple linear regression. The results show that simultaneously perceived risk and trust affects the actual use of GoPay in Bandung. Partially, the perceived risk has a negative and significant effect on the actual use of GoPay. Meanwhile, trust has a positive and significant effect on the actual use of GoPay.

Pengaruh persepsi wajib pajak dengan pendekatan Technology Acceptance Model terhadap penggunaan E-filing di KPP Pratama Cimahi Chikita Bela Martunisa; Riauli Susilawaty Hutapea; Neneng Dahtiah
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.85 KB)

ThiswstudybaimsytobdeterminegtheYeffectHof taxpayer perceptions on the use of e-filing with the TechnologyRAcceptanceUModelJ(TAM)Bapproach. As a manifestation ofG e-government in the era of industrialCrevolutionH4.0,Ythe Directorate General ofBTaxes implemented an e-filing program, namely an electronic submission of Income Tax Tax Return (SPT) applications online and in real time. Data in KPP Pratama Cimahi for 2014-2018 shows only around 30% of the target number of taxpayers who report. The success factor in implementing e-filing is the acceptance of taxpayers as users to switch from a manual reporting system to an online reporting system. TAM is an information technology system acceptance model that is used by users to explainHandGpredictBuserYacceptanceBofBa technology. The independent variable is perceived ease ofG use, perceived usefulness, attitudes towards technology use, and interest in using technology on theBdependentVvariableBthe actualBuseBof e-filingCtechnology.VThe researchVmethodNusedVisGquantitativeVmethod. The population of this research is taxpayers who are registered at KPP Pratama Cimahi.CThe sample wasCfeterminedVbyXtheVincidentalsamplingvmethod of 100 respondents.gtThis research databcollectionvmethodciscabquestionnaire,xthevdata xiscprocessed usingcmultipleklinearcregressionTanalysis.CThexresultsdofjthisfstudycindicate that perceived ease ofT use, perceived usefulness, attitudes towards the use of technology, interest inBusing technologyshaveravpositiveheffecthon the actual use of e-filing both partially and simultaneously at KPP Pratama Cimahi.

Pengaruh Penerapan Cashless Payment terhadap Perilaku Penerimaan E-Samsat berdasarkan Pendekatan Technology Acceptance Model Reffi Trinovayanti Purwanto; Riauli Susilawaty Hutapea; Usmani
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.505 KB)

To increase participation in the payment of Vehicle Tax (PKB), the West Java Provincial Government implements cashless payment by creating an E-Samsat Jabar, one of the payments can using Bank ATMs. In reality, there are still obstacles because the user still find it difficults. The research purposes is to find out how the acceptance of E-Samsat in the implementation of cashless payment with Technology Acceptance Model (TAM). The research methods is descriptive quantitative. The sampling technique is purposive sampling and resulted 10 Districts/City in West Java Province as sample. The analyzed model using SEM-PLS with SmartPLS. The results of this research shows Perceived Ease of Use has proven to influence Perceived Usefulness and Attitude Towards Using, Perceived Usefulness has proven to influence Attitude Towards Using, and Attitude Towards Using has proven to influence Acceptance of E-Samsat. And also prove that Perceived Usefulness has not influence the Acceptance of E-Samsat.

Pengaruh Persepsi Kebermanfaatan dan Kemudahan Bagi Pengusaha Kena Pajak Terhadap Minat Menggunakan e-Faktur di Empat KPP Pratama Bandung Raya Fitri Puspitasari; Riauli Susilawaty Hutapea; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.9 KB)

E-Facture is implemented to overcome the problem of the tax revenue system because fictitious invoices such as criminal cases against the application of tax have become a very controversial discussion in Indonesia, the discovery of evidence of tax levies that are very detrimental to the state and the business world. The system of e-Facture raises various polemics, especially obstacles in its application. This study aims to determine the effect of perceived usefulness and perceived ease of use for taxable entrepreneur. This study uses a descriptive method with a quantitative approach. The population is a Taxable Entrepreneur Entity with a total sample of 60 respondents. The data analysis technique used multiple linear regression analysis with the IBM SPSS Version 25 program. The results showed that perceived usefulness and perceived ease of use had a positive and significant effect on behaviour intention to use e-Facture.

Analisis Implementasi Relaksasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kota Bandung pada Masa Pandem COVID-19 Andina Tri Dewanti; Yeti Apriliawati; Riauli Susilawaty Hutapea
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

During the Covid-19 pandemic, policies are needed that can mediate the issue of government financial needs in providing services to the community, but at the same time do not burden the community. This study aims to find out how the implementation of the policy for the relaxation of the Land and Building Tax in Rural and Urban in Bandung (PBB-P2) during the Covid-19 pandemic. This research was conducted at the Regional Revenue Agency of Bandung City. The research method is descriptive qualitative with data collection is carried out by interview and documentation study. The data analysis technique used is the Miles and Huberman model analysis technique. The results of this study indicate the implementation of the relaxation of PBB-P2 in Bandung City has been carried out well, however, it is necessary to improve the communication aspect, and human resources aspect. The function of this policy has helped the need for government revenues while helping to ease the burden on taxpayers, but still should be carefully designed so that tax collection remains efficient.

Audit Sistem Informasi Keuangan Daerah "SI Rampak Sekar" Menggunakan Framework COBIT 5 (Studi Kasus pada BAPPEDA Provinsi Jawa Barat) Septian Dwi Priyatmoko; Rendra Trisyanto Surya; Riauli Susilawaty Hutapea
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Government Regulation Number 56 of 2005 concerning Regional Financial Information Systems is stimulated as the legal basis for the West Java Provincial Government to develop a Regional Financial Information System to assist regional financial management so that it runs effectively and efficiently. During its development, the West Java Provincial Government was able to create an Integrated Planning and Budgeting System between the Provincial Government and the Regional Government of the City of West Java, abbreviated as "SI Rampak Sekar". However, in its implementation, problems are still found, such as non-specific account codes, inaccurate price calculations, SI Rampak Sekar servers that are often down, and the quality of human resources that is difficult to adapt to system developments. Therefore it is necessary to conduct an information system audit to determine the maturity level of SI Rampak Sekar governance. The information system audit in this study was carried out using COBIT 5 framework by selecting key IT Processes in all EDM, APO, BAI, DSS, and MEA domains. The results showed that the maturity of SI Rampak Sekar was at level 2 with the category "Repeatable But Intuitive" meaning that the governance process was still carried out based on routine repetition using certain systematic but not optimal patterns. The results of this maturity level measurement are expected to be input in efforts to improve the quality of SI Rampak Sekar governance.

What Drives Tourist Loyalty toward Taiwan as a Tourist Destination? A Lesson Prior to the COVID-19 Pandemic Carol Yirong Lu; Brendan T Chen; Riauli Susilawaty Hutapea
Jurnal Internasional Penelitian Bisnis Terapan Vol 4 No 02 (2022)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijabr.v4i2.253

This study aims to develop an integrative model of loyalty formation to examine antecedent factors to visiting Taiwan. It clarifies the image of Taiwan as a tourist destination and the factors that differentiate this country from its competitors in terms of the target market. The data was collected from a total of 443 self-administered questionnaires. The responses were examined and analyzed using structural modeling. This study empirically confirms the qualityâ€“satisfactionâ€“loyalty model and incorporates destination image and personality into it. The result reveals the direct impact of destination image, personality, service quality, perceived value, and customer satisfaction on destination loyalty. Besides, it affirms that destination image, both directly and indirectly, impacts destination loyalty through the role of destination personality. This study provides managerial implications for tourism industry practitioners in terms of future practical application; it can also serve as a reference for future studies.

Co-Authors Ahmad Syarief Andina Tri Dewanti Anisa, Suci Arry Irawan Arry Irawan, Arry Arwan Gunawan Barnas, Benny Brendan T Chen Carol Yirong Lu Carolina Magdalena Lasambouw Chikita Bela Martunisa Dahtiah, Neneng Deni Mulyana DESI NATALIA, DESI Devi Rahayu Andista Dian Imanina Burhany Djuwarsa , Tjetjep Eni Wijaya Firdayati Arifin, Nurul Fitri Puspitasari Gina Siti Nur Afiah Gunawan , Arwan Hadiani, Fatmi Hastuti Hastuti Ishak, Jouzar Farouq Lina Setiawati Marshela, Chindy Mia Rosmiati Mochamad Umar Mai Mulyandani, Vina citra Nadiati Arifha Nurani Nono Wibisono Pakpahan, Rosma Priyatiningsih, Katharina Putra, Sugih Sutrisno Putri, Hannisa Oktora Putri, Salwa Ananda Raden Ayu Syarifa Rahmawati, Amelia Reffi Trinovayanti Purwanto Rendra Trisyanto Surya Rudini Faina Dewi Sembiring, Etti Ernita Septian Dwi Priyatmoko Shadra, Mutiara Sudradjat Sudradjat Sulistia Suwondo SUMIYATI SUMIYATI SURYA, Rendra Trisyanto Syam, Yasmin Az Zahra Syarief, Mochamad Edman Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Trisyanto Surya, Rendra Usmani, Usmani Vitasya Utami Marsu Marsa Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti

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