Article Per Year (5 Year)
p-Index From 2021 - 2026
3.667
P-Index
This Author published in this journals
All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat MUDRA Jurnal Seni Budaya Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT IKRA-ITH EKONOMIKA Jurnal Equity Jurnal Akuntansi dan Bisnis Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat MEDIA BISNIS Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Trilogi Accounting & Business Research Jurnal Pepadu Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Economics, Business, Accounting & Society Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Adpebi Science Series SENMEA PASAI : Jurnal Pengabdian kepada Masyarakat Equity
Ramayanti, Rizka
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
Insentif Pajak Sebagai Upaya Peningkatan Daya Beli Masyarakat Terdampak Covid-19 yang Dimediasi oleh Tingkat Penghasilan Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Andria, Yunita Fitra
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dampak pandemi COVID-19 terbesar yang dirasakan oleh masyarakat adalah berkurangnya penghasilan. Badan Pusat Statistik mencatat bahwa per Ferbuari 2021 terdapat 19,1 juta penduduk usia kerja yang terdampak pandemi COVID-19. Pemerintah dirasa perlu memberikan stimulus untuk menjaga daya beli masyarakat di tengah pandemi COVID-19. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung insentif PPh Pasal 21 terhadap daya beli masyarakat yang terdampak COVID-19 melalui tingkat penghasilan. Selain itu, seiring dengan semakin dinamisnya tingkat penghasilan di masa pandemi, penelitian ini juga menguji pengaruhnya terhadap daya beli masyarakat yang terdampak COVID-19. Penelitian ini menggunakan desain penelitian kuantitatif melalui pendekatan survei. Data yang diperoleh akan dianalisis dengan menggunakan pendekatan Structural Equation Modelling. Berdasarkan hasil pengujian dapat disimpulkan bahwa insentif pajak dan tingkat penghasilan berpengaruh positif dan signifikan terhadap daya beli masyarakat terdampak COVID-19. Sementara itu, penelitian ini tidak dapat membuktikan adanya pengaruh tidak langsung insentif pajak terhadap daya beli masyarakat terdampak COVID-19 melalui tingkat penghasilan.
Technology-Based Accounting Implementation: A Case Study of P2MW Student Entrepreneurs Warda, Nabila; Ramayanti, Rizka
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3125

Abstract

The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs
MANFAAT PEMBERIAN INSENTIF PAJAK PENGHASILAN DALAM KEPATUHAN WAJIB PAJAK UMKM Rachmawati, Nurul Aisyah; Ramayanti, Rizka
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine whether tax incentives in PP 46 helpful to improve tax compliance of SMEs Tax Payer. In addition, this study also aims to determine whether the types of tax incentives between calculation, payment, and income tax reporting that have the greatest impact on improving tax compliance of SMEs Tax Payer. This study uses primary data obtained through the survey method. The sample of this study is SMEs Tax Payer in the South Jakarta. Data were analyzed by using SmartPLS software with Partial Least Square. This study found that tax incentives in PP 46 have positively impact on tax compliance of SMEs Tax Payer. Particularly compliance in terms of fulfillment of tax administration. Tax incentives in the form of income tax reporting provide the greatest impact on improving tax compliance of SMEs Tax Payer, compared to other insentives
Co-Authors Akmal, Athallah Andria, Yunita Fitra Anggraeni, Alqarana Maylinda Angraini, Hani Nur Anila Sari Anindita Rizki Hapsari Anisyah Nur Kuswati Anugrah Dafa Satria Ashari, Lazuardien Athallah Akmal Baskoro, Lahandi Bastaman, Aam Dwi Maharani Putri Erneza Dewi Krishnasari Ersya Pramestina Meilani Firyani, Rifa Fitria Hana Tiara Ningrum Fitriana Mawaddah ilhamnurizki fadli Kisman, Zainul Krishnasari, Erneza Dewi Lastiati, Anies Lia Sholehah Mahgfiroh Setiati Meilani, Ersya Pramestina Muyassaroh Muyassaroh Muyassaroh Muyassaroh Nadin, Hasdin Nurchasannah, Dwi Nurulhaq, Bayyinah Opti, Sri Putri, Dwi Maharani Rachmawati, Nurul Aisyah Rudi Setiawan Salsabila, Frida Satria, Anugrah Dafa Setiawan, Rudi Syihab, Faizah Warda, Nabila Yaddarabullah, Yaddarabullah Yunita Fitra Andriana Yunita Fitra Andriana