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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 ACCRUALS (Accounting Research Journal of Sutaatmadja) 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 Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat
Ramayanti, Rizka
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
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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

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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

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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
Determinants of Ride-Hailing Adoption: Extending TAM with Trust, Service Quality, and Gamification Nik Azman, Nik Hadiyan; Setiawaty, Aswanti; Salehati, Nurun Ala; Ramayanti, Rizka
Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) Vol. 12 No. 3 (2025): November
Publisher : Institut Transportasi dan Logistik Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54324/j.mtl.v12i3.2355

Abstract

This study examines the determinants of Gojek ride-hailing adoption in Indonesia by extending the Technology Acceptance Model. The model integrates perceived usefulness, perceived ease of use, trust, service quality, and gamification as antecedents of adoption in an emerging-market context. A cross-sectional survey of 100 active Gojek users was conducted using convenience sampling. Each construct was measured with four items on a five-point Likert scale. Partial Least Squares–SEM (SmartPLS 4) was used in this study. Perceived usefulness and gamification significantly and positively predict adoption, while perceived ease of use, service quality, and trust show no significant direct effects (p > 0.05). The model explains 64.9% of the variance in adoption (R² = 0.649) and demonstrates strong predictive relevance (Q² = 0.600). Findings underscore the primacy of utilitarian value and gamified design features in driving ride-hailing adoption
Pemberdayaan UMKM Di Kecamatan Pondok Gede Melalui Pemasaran Digital dan Penyusunan Laporan Keuangan Lely Dahlia; Rizka Ramayanti; Damar Rangga Putra; Anisa Zahra Sabila; Nur Fadilah Putri; Rijal Subagya
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2025): Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jabdimas.v8i2.7659

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas UMKM yang berada di bawah naungan Paguyuban UMKM Pondok Gede Keren melalui pelatihan dan pendampingan di bidang pemasaran digital dan penyusunan laporan keuangan. Pelatihan ini melibatkan pengenalan platform perdagangan elektronik dan media sosial untuk mendukung promosi produk serta memperluas jangkauan pasar. Dalam aspek pemasaran digital, peserta dilatih untuk membuat konten kreatif, foto produk, mengelola akun media sosial, dan membaca data audiens menggunakan platform wawasan digital. Pada aspek keuangan, UMKM diajarkan mencatat transaksi harian, menyusun laporan keuangan sederhana seperti laporan laba rugi dan neraca, serta memisahkan keuangan pribadi dari usaha. Hasil kegiatan menunjukkan peningkatan signifikan pada tingkat pemahaman dan betrampling peserta. Pengetahuan pemasaran digital meningkat sebesar 82%, sementara kemampuan dalam pencatatan keuangan meningkat sebesar 83%. Dampaknya, UMKM yang sebelumnya hanya mengandalkan metode promosi tradisional kini mampu memanfaatkan teknologi untuk meningkatkan visibilitas dan efisiensi operasional usaha. Kegiatan ini juga memberikan solusi berkelanjutan melalui pendampingan lanjutan untuk memastikan UMKM dapat menerapkan pengetahuan yang diperoleh dalam praktik sehari-hari. Dengan pendekatan ini, program ini berhasil mendorong daya saing, transparansi, dan keberlanjutan bisnis UMKM di era digital.
DIGITAL DISRUPTION IN FINANCIAL REPORTING: A CATALYST FOR REGULATORY COMPLIANCE IN INDONESIAN MSMES Nurul Aisyah Rachmawati; Rizka Ramayanti; Rudi Setiawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1446

Abstract

The purpose of this study is to examine whether the acceptance of a financial report application affects micro, small, and medium enterprises (MSMEs) compliance in Indonesia. This study uses primary data obtained from a survey conducted in June-July 2022. The data obtained were afterward analyzed using path analysis with structural equation modeling. This research finds that the perceived ease of use and perceived usefulness of MSME actors have a positive and significant effect on the actual usage of the financial report application. Furthermore, the actual usage of the financial report application has also proven to have a positive effect on the compliance of MSME actors. The contribution of this research is to provide evidence that acceptance of financial reporting applications is a solution that can be used to overcome MSME constraints in compiling financial reports. The use of this application is also able to increase MSME compliance.
Analysis of Sales Accounting Information System Implementation at PT Enigma Cipta Humanika Nur Alimah Khasanah; Rizka Ramayanti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1544

Abstract

Sales accounting information system is an information system that organizes a series of procedures and methods created in order to produce information about sales for decision making for management. This study aims to improve the effectiveness of the implementation of sales accounting information systems at PT Enigma Cipta Humanika. This research was conducted at PT Enigma Cipta Humanika. The method used in this research is descriptive qualitative. The data used is through direct interviews, observation and literature study. The analysis method used is the Miles and Huberman method. Based on the results of the study, it is found that the sales accounting information system still has weaknesses, namely in the separation of duties and responsibilities in the billing function, this is done by the finance department and the sales department. In addition, there is a lack of receipts in the talent delivery process and there is no integrated sales information system between other divisions. This can be a weakness as internal control because there is no organizational unit with integrity or internal audit that functions to ensure compliance with established procedures and to detect potential irregularities or fraud. The conclusion is that the sales accounting information system implemented is not fully effective in supporting internal control. This shows the need for system improvements, clear separation of duties, and strengthening the internal audit function so that the company's operational and financial performance can be optimized.
Co-Authors Akmal, Athallah Andria, Yunita Fitra Anggraeni, Alqarana Maylinda Angraini, Hani Nur Anila Sari Anindita Rizki Hapsari Anisa Zahra Sabila Anisyah Nur Kuswati Anugrah Dafa Satria Ashari, Lazuardien Athallah Akmal Baskoro, Lahandi Bastaman, Aam Damar Rangga Putra 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 Lely Dahlia Lia Sholehah Mahgfiroh Setiati Meilani, Ersya Pramestina Muyassaroh Muyassaroh Muyassaroh Muyassaroh Nadin, Hasdin Nik Azman, Nik Hadiyan Nur Alimah Khasanah Nur Fadilah Putri Nurchasannah, Dwi Nurulhaq, Bayyinah Opti, Sri Putri, Dwi Maharani Rachmawati, Nurul Aisyah Rijal Subagya Rudi Setiawan Salehati, Nurun Ala Salsabila, Frida Satria, Anugrah Dafa Setiawan, Rudi Setiawaty, Aswanti Syihab, Faizah Warda, Nabila Yaddarabullah, Yaddarabullah Yunita Fitra Andriana Yunita Fitra Andriana