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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat BALANCE Jurnal Akuntansi dan Bisnis JIAI (Jurnal Ilmiah Akuntansi Indonesia) Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akuntansi Jurnal Eksplorasi Akuntansi (JEA) Jurnal Abdimas Sangkabira Akuntansi dan Teknologi Informasi ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Sustainable : Jurnal Akuntansi Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Journal of Finance and Business Digital (JFBD) Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Aplikasi Perpajakan Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Mahasiswa Akuntansi
Paradisa Sukma
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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PENINGKATAN PERLINDUNGAN DATA PRIBADI DALAM TRANSAKSI ELEKTRONIK PADA SISWA SEKOLAH MENENGAH PERTAMA DI KOTA MATARAM Rizki, Novia; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa; Almagfira, Anisa Sava
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1272

Abstract

The Internet is a basic need for all groups in various aspects of life from an educational, social, and economic perspective. Teenagers, as internet users, are at risk of experiencing personal data leakage due to a lack of vigilance. This service activity aims to increase the awareness of junior high school students as millennial teenagers regarding protecting personal data in social media and electronic transactions. It is hoped that with this education, the level of misuse of personal data in Indonesia will decrease. The method used is the lecture method. Activities are carried out through three stages: planning, implementation, evaluation, and reporting. The activity went well, and as a result of the evaluation, participants could sort out data that could be shared and should not be shared with other people, both from the Internet and directly. They knew how to protect personal data.
Pemetaan Struktur Media Sosial Pemerintah Daerah Dalam Mencapai Akuntabilitas Publik Priyambodo, Victoria Kusumaningtyas; Lestari, Baiq Anggun Hilendri; Sukma, Paradisa; Awaliah, Azizah; Hairuzzami, Baiq Arnita
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1976

Abstract

In the modern world, social media as a means of information sharing, communication and interaction is increasingly popular and government administrations are actively taking advantage the dominance of social media to promote public goals. Citizen participation is expected to improve the effectiveness and responsiveness of the government. This also promotes the creation of public accountability. One way to conceptualize and measure social media engagement is to map the flow of information between government agencies and the public. This research aims to identify and map the communication structure and involvement of local government with the community to improve the public accountability process. The data collection method used in this research is content analysis with a structured framework. Based on observations of 38 Provincial Governments accounts, on four social media (Facebook, X/Twitter, Instagram and YouTube), the structure of public involvement is still dominant in the one-to-many communication model. Local Government actively provides one-way information without responding to user comments or questions.
Analysis of the Implementation Sipenda Application to Improving Transparency and Accountability of Local Tax Management in North Lombok Regency Parasti, Azhilatul Annisa; Sukma, Paradisa
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.13008

Abstract

This research was conducted to find out how the implementation of the SIPENDA application improved the transparency and accountability of local tax management in North Lombok Regency. This research uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews, and documentation. Data in this study is from interviews with people who are direct users of the Sipenda application. the result of implementation of a management information system through the SIPENDA application at the Regional Revenue Agency of North Lombok District has succeeded in increasing transparency and accountability in local tax management through the implementation of a digital-based management system, which is characterized by an increase in the realization of local own-source revenue.
Meningkatkan Kesadaran Pentingnya Pendidikan Tinggi Melalui Sosialisasi dan Motivasi Siswa Sekolah Menengah Atas di Lombok Timur rizki, novia; Hanani, Tri; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa; Agustiningsih, Wulandari; Noviawan, Lalu Andika; Prasedya, Tusta Citta Ihtisan Tri; Kartikasari, Nungki
Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat
Publisher : Faculty of Cultural Studies, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.gramaswara.2024.004.03.02

Abstract

Human resources are considered high quality when they have a high level of education. Human resources with a high level of education are expected to be able to respond to the challenges of the times and keep up with global developments in information technology. Higher education is education that is pursued after completing high school. The purpose of the community service activity is to raise awareness of the importance of higher education through socialization and motivation of high school students in East Lombok. The activity method involves three stages: initial observation, implementation of the activity, and evaluation of the activity results. The results indicate that participants felt the socialization and motivation materials presented provided insights into higher education, interactive presentation of materials, and assistance in understanding career choices to determine their major in higher education. In terms of motivation, participants felt more interested in continuing their education to higher education after participating in the socialization and motivation activities. Keywords: human resources; higher education; motivation
ANALISIS ASPEK PERPAJAKAN PT PMA DI INDONESIA: STUDI KASUS WAJIB PAJAK NON PKP Rizki, Novia; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.117

Abstract

Penelitian ini bertujuan untuk menganalisis praktik perpajakan pada perusahaan Penanaman Modal Asing (PMA) yang belum berstatus Pengusaha Kena Pajak (Non PKP) dan baru berdiri pada tahun 2022–2023. Fokus penelitian adalah pada implementasi kewajiban pajak, tantangan yang dihadapi, serta tingkat pemahaman dan kepatuhan terhadap regulasi perpajakan yang berlaku di Indonesia. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara semi-terstruktur kepada pihak internal perusahaan dan konsultan pajak eksternal. Hasil penelitian menunjukkan bahwa meskipun belum berstatus PKP, perusahaan tetap memiliki kewajiban perpajakan seperti pelaporan SPT Tahunan PPh Badan, pemotongan PPh Pasal 21, dan pelaporan atas transaksi jasa dan sewa. Tantangan utama yang dihadapi adalah keterbatasan pemahaman pajak, ketergantungan terhadap konsultan, serta hambatan dalam pengajuan status PKP secara sukarela. Penelitian ini merekomendasikan perlunya edukasi pajak sejak awal pendirian perusahaan serta peningkatan peran Direktorat Jenderal Pajak dalam membina wajib pajak badan usaha asing yang baru berdiri. Temuan ini juga menambah wawasan literatur perpajakan, khususnya pada entitas PMA skala kecil dan tahap awal.
SOSIALISASI DAN PENDAMPINGAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN DI KABUPATEN LOMBOK TIMUR Priyambodo, Victoria Kusumaningtyas; Azzahra, Zihaddiah Fitri; Hartini, Intan Juwita; Rizki, Novia; Kartikasari, Nungki; Sukma, Paradisa
Jurnal Pengabdian kepada Masyarakat Vol. 12 No. 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT 2025
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v12i1.6330

Abstract

Rural and Urban Land and Building Tax (PBB) is collected and managed by the region, in this case by the Regional Revenue Agency. Based on a field survey conducted by the team, there are still many people in the East Lombok Regency area who do not understand the obligation to pay land and building tax, including the value of the tax object and the amount of the tax rate. In addition, since 2024 there has been an increase in the Taxable Object Sales Value (NJOP) of PBB in the East Lombok area. This community service activity aims to increase the tax knowledge of the community in the East Lombok area and to improve the fulfillment of PBB tax obligations through socialization. The proposed problem-solving plan is to record the taxpayer's house and assets, as well as socialization regarding the requirements and procedures for managing the SPPT PBB. The location of this community service activity was carried out in the Sakra District, East Lombok Regency. The community service team carried out this activity accompanied by officers from the East Lombok Regional Revenue Agency. This activity is carried out periodically by providing a schedule to each village in the Sakra District with the aim of going directly to the community to increase public knowledge about taxes and increase public awareness of the obligation to pay taxes.
Kemampuan CSR disclosure sebagai kosmetik earnings management Hudaya, Robith; Sukma, Paradisa; Agustiningsih, Wulandari; Rahnaen, Feryadi
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7359

Abstract

Purpose – This study aims to analyze the role of Corporate Social Responsibility (CSR) disclosure in moderating the effect of earnings management (EM) on firm market value. Method – The researcher employed a panel data regression method with a moderating variable approach. The sample consists of consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) during the years 2022 and 2023. Findings – The results show that earnings management (EM) does not have a significant effect on firm market value. However, the level of CSR disclosure has a positive and significant impact on market value, indicating that investors respond positively to greater transparency in social and environmental reporting. Additionally, CSR disclosure is not proven to moderate the relationship between EM and firm market value. Implications – These findings have important implications for corporate management, regulators such as the Financial Services Authority (OJK), and the Indonesia Stock Exchange in formulating policies that promote social accountability and limit earnings management practices. Originality – The novelty of this study lies in the use of prior-year CSR data to capture the delayed effect of information on investor decision-making, as well as the application of a content analysis approach based on Global Reporting Initiative (GRI) items to enhance the validity of CSR disclosure measurement.
Alternasi Auditor, Audit Tenure, dan Kualitas Audit: Analisis Jalur untuk Peningkatan Akuntabilitas Mubaraq, Muhammad Raihan; Ajiani, Ika Putri Fitri; Sukma, Paradisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5580

Abstract

Kualitas audit yang rendah dapat menyebabkan kerugian bagi investor dan merusak kepercayaan pasar modal. Selain itu, alternasi auditor dan audit tenure yang tidak efektif dapat mempengaruhi kualitas audit dan meningkatkan risiko kesalahan atau penipuan. Penelitian ini bertujuan untuk menguji pengaruh alternasi auditor dan audit tenure terhadap kualitas audit. Sampel penelitian ini terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah analisis regresi data panel dengan model Random Effect, yang dianalisis menggunakan EViews versi 13. Hasil penelitian menunjukkan bahwa alternasi auditor tidak berpengaruh terhadap kualitas audit, audit tenure tidak berpengaruh terhadap kualitas audit, dan alternasi auditor tidak berpengaruh terhadap audit tenure. Selain itu, hasil analisis jalur menunjukkan bahwa pengaruh tidak langsung antara alternasi auditor dan kualitas audit melalui audit tenure tidak signifikan. Dengan demikian, penelitian ini menunjukkan bahwa baik alternasi auditor maupun audit tenure tidak memiliki pengaruh signifikan terhadap kualitas audit, baik secara langsung maupun tidak langsung. Penelitian ini berimplikasi bahwa kualitas audit tidak hanya dipengaruhi oleh alternasi auditor dan audit tenure, tetapi juga oleh faktor-faktor lain yang relevan. Oleh karena itu, peneliti dapat mempertimbangkan untuk menambahkan variabel lain yang mungkin mempengaruhi kualitas audit dalam penelitian di masa depan. Penelitian ini diharapkan dapat berkontribusi pada pengembangan teori dan praktik auditing, serta memberikan informasi yang bermanfaat bagi pemangku kepentingan dalam meningkatkan kualitas audit.
Pengaruh Profitabilitas, Kebijakan Dividen, Ukuran Perusahaan dan Likuiditas Terhadap Nilai Perusahaan Pada Sektor Pertambangan Maharani, Nabila Putri; animah, animah; Sukma, Paradisa
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13243

Abstract

This study aims to analyze the influence of profitability, dividend policy, firm size, and liquidity on firm value in mining companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach with panel data regression. The sample consists of mining companies listed on the IDX from the 2019–2023 period, selected using a purposive sampling method. Firm value is proxied by Price to Book Value (PBV), profitability by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), firm size by Ln Total Assets, and liquidity by the Current Ratio (CR). Data analysis was conducted using EViews with classical assumption tests, the F-test, and the t-test. The results indicate that profitability and dividend policy have a significant positive influence on firm value. Meanwhile, firm size also has a positive influence but it is not significant. Conversely, liquidity has a negative and insignificant influence on firm value. This study is limited to mining companies listed on the IDX during the 2019–2023 period; therefore, the results may not be generalizable to other sectors. Future research could extend the observation period, make comparisons across industries, or add other variables not covered in this research model.
Training and Assistance of Village-Owned Enterprises (BUMDES) Financial Reporting in Kekeri Village, West Lombok Priyambodo, Victoria K.; Jumaidi, L. Takdir; Sukma, Paradisa
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i2.13962

Abstract

Village-Owned Enterprises (BUMDES) Inti Sejahtera is located in Kekeri Village, Gunungsari, West Lombok, West Nusa Tenggara. It has three activity units, including a waste management unit, a development unit, and a trade unit. Of the three existing units, only the waste management unit operates adequately and generates regular income for BUMDes. BUMDes encounters issues in terms of financial management and preparing financial reports that are transparent and adhere to accounting principles. Transaction recording is still conducted manually, hence posing challenges in preparing the necessary financial reports. On the other hand, BUMDes funding comes from PADes, so BUMDes must provide financial reports to the village government as a form of accountability. This community service aims to resolve financial management limitations at BUMDes Inti Sejahtera by providing training and assistance to managers regarding the preparation of BUMDes financial reports. The method carried out is identifying problems in BUMDes (pre-training stage), then providing practical training and assistance in preparing financial reports according to accounting principles using the Microsoft Excel Macro application, which is adapted to BUMDES transaction accounts, as well as conducting evaluation reviews and monitoring of reports prepared by the manager. The outcome of this activity is that BUMDes managers acquire the capability to independently enter transactions and make account adjustments. Furthermore, the results suggest that BUMDes managers possess the necessary knowledge and skills to prepare financial reports in accordance with accounting principles by utilizing the Microsoft Excel macro-application. It can be concluded that BUMDes Inti Sejahtera managers can improve their accounting skills and use technological information to prepare and present BUMDes financial reports.
Co-Authors Agustiningsih, Wulandari Ajiani, Ika Putri Fitri Alfian Sayuti Almagfira, Anisa Sava Andika Noviawan, Lalu Animah Animah Awaliah, Azizah Azzahra, Zihaddiah Fitri Bernawati, Yustrida Dedi Aprianto Defel Septian Devi, Ni Gusti Ayu Wiranti Feryansyah, Feryansyah Hairuzzami, Baiq Arnita Hanani, Tri Hartini, Intan Juwita Jumaidi, L. Takdir Kartikasari, Nungki Khaerul Umam, Khaerul Lanang Sakti Lestari, Baiq Anggun Hilendri Maharani, Nabila Putri Melati Rosa Nensi Mubaraq, Muhammad Raihan Muhamad Azhari Novia Rizki Novia Rizky Parasti, Azhilatul Annisa Prasedya, Tusta Citta Ihtisan Tri Prasidya, Tusta C.I.T Priyambodo, Victoria K. Priyambodo, Victoria Kumanintyas Priyambodo, Victoria Kusumaningtyas Rahnaen, Feryadi Rini Ridhawati Rispawati, Dewi Rizki, Novia Robith Hudaya Suryantara, Adhitya Bayu Tanjung, Inda Yani Tri Hanani Tusta C.I.T Prasedya Victoria K. Priyambodo Victoria Kusumaningtyas Priyambodo Widia Febriana