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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Jambura Accounting Review BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) 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) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Sustainable : Jurnal Akuntansi Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Journal of Finance and Business Digital (JFBD) Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Pepadu ARRUS Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Perpajakan Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Mahasiswa Akuntansi
Paradisa Sukma
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Evaluasi Peran Core Tax Administration System (CTAS) dalam Modernisasi Sistem Perpajakan Sukma, Paradisa; Mubaraq, Muhammad Raihan; Ajiani, Ika Putri Fitri
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.370

Abstract

The modernization of tax administration is a strategic effort to enhance the effectiveness of tax collection and taxpayer compliance. One of the key instruments developed in this reform is the Core Tax Administration System (CTAS), a comprehensive digital platform that supports real-time processes including registration, reporting, assessment, payment, and tax supervision. This study aims to analyze the role of CTAS in supporting the modernization of tax administration in Indonesia through a literature review approach. Data were collected from relevant sources such as policy documents, official reports, and previous research discussing CTAS implementation and tax reform. The findings indicate that CTAS contributes to improved administrative efficiency, fiscal transparency, accuracy of tax data, and automation of compliance monitoring. However, its effectiveness largely depends on institutional readiness, the quality of human resources, inter-agency system integration, and consistent policy implementation. Therefore, CTAS is not merely a technical reform, but part of a broader structural transformation in tax administration. This study highlights that the success of tax modernization through CTAS requires continuous support in terms of regulatory frameworks, technological infrastructure, and capacity building of tax officials.
OTOMATISASI PELAPORAN KEUANGAN UMKM BERBASIS PROGRAM MICROSOFT EXCEL Rizki, Novia; Priyambodo, Victoria Kusumaningtyas; Feryansyah, Feryansyah; Hanani, Tri; Sukma, Paradisa; Tanjung, Inda Yani; Agustiningsih, Wulandari
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
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.v6i1.2512

Abstract

Laporan keuangan merupakan gambaran kondisi keuangan UMKM. UMKM Saga Event and Decoration mengalami kendala berupa kesulitan dalam menyusun laporan keuangan dengan cepat dan akurat. UMKM membutuhkan program yang bisa memberikan kemudahan dalam penyusunan laporan keuangan, serta murah dalam perolehannya. Kegiatan ini bertujuan untuk membantu melakukan pencatatan akuntansi yang terotomatisasi sesuai dengan standar akuntansi melalui penyusunan program Microsoft Excel yang terotomatisasi dalam penyusunan laporan keuangan tersebut. Metode tahapan pelaksanaan pengabdian meliputi sosialisasi, observasi, penyusunan program Microsoft Excel, Uji Coba, Pelatihan, Penerapan teknologi, Pendampingan dan evaluasi, Keberlanjutan program. Kegiatan dilaksanakan kurang lebih 7 bulan mulai dari Februari 2025 hingga Agustus 2025. Kegiatan pengabdian ini berlangsung dengan baik dan sesuai dengan rencana waktu maupun tahapannya, di mana pengabdian menghasilkan produk berupa Excel dengan formula yang sudah disesuaikan dengan kondisi UMKM Saga Event and Decoration, agar laporan keuangan dapat terproduksi secara otomatis. Tim pengabdian juga melakukan pelatihan dan pendampingan agar mitra dapat menggunakan program dengan baik. UMKM Saga Event and Decoration merasa sangat terbantu karena laporan keuangan mereka menjadi lebih rapi dan terupdate.
PENINGKATAN KAPASITAS WIRAUSAHA MUDA KOTA MATARAM MELALUI PELATIHAN DIGITAL PAYMENT Hanani, Tri; Sukma, Paradisa; Agustiningsih, Wulandari; Ferdaus, Nadia Nuril; Yudhananto, Reyza Afriyan
Jurnal Pepadu Vol 6 No 4 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i4.8859

Abstract

Semakin meningkatnya jumlah UMKM di Indonesia salah satunya didukung oleh pertumbuhan jumlah wirausahawan muda. Sayangnya wirausahawan muda ini, khususnya di Kota Mataram masih menghadapi berbagai problematika salah satunya masih minimnya pengetahuan terkait digital payment sehingga banyak UMKM yang masih hanya menerima transaksi secara tunai. Kegiatan ini bertujuan untuk meningkatkan pengetahuan UMKM Kota Mataram terkait digital payment. Kegiatan pengabdian ini dimulai dengan tahap perencanaan, tahap pembuatan media, tahap sosialisasi kegiatan, tahap pelatihan dan tahap evaluasi. Rangkaian kegiatan ini berlangsung selama kurun waktu bulan Maret hingga September, sedangkan pelatihan diadakan pada tanggal 8 September 2025. Kegiatan pelatihan berlangsung lancar dengan di hadiri oleh 18 UMKM Kota Mataram dengan berbagai jenis usaha. Selama pelatihan pengusaha tidak hanya dibekali dengan pengetahuan dan pemaparan materi, namun juga sesi diskusi untuk menemukan solusi dari permasalahan UMKM dalam mengaplikasikan digital payment. Secara garis besar, pelatihan ini sangat diperlukan agar wirausahawan muda semakin mendalam pengetahuanya terkait berbagai pilihan, keunggulan dan kelemahan digital payment dan mampu menerapkannya secara berkelanjutan.
SOSIALISASI DAN PENDAMPINGAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN DI KABUPATEN LOMBOK TIMUR Victoria Kusumaningtyas Priyambodo; Zihaddiah Fitri Azzahra; Intan Juwita Hartini; Novia Rizki; Nungki Kartikasari; Paradisa Sukma
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.
Apakah Religiusitas Dan Ideologi Etis Benar-Benar Penting? Sebuah Perspektif Dari Hubungan Antara Love Of Money Dan Perilaku Tidak Etis Para Akuntan Tri Hanani; Paradisa Sukma; Novia Rizki; Wulandari Agustiningsih; Victoria Kusumaningtyas Priyambodo
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3208

Abstract

Financial statements are a crucial element of an accountant's preparation. However, accountants often engage in unethical behavior toward financial statements, one of which is based on a love of money. This study aims to determine the moderating impact of ethical ideology and religiosity on the relationship between love of money and unethical behavior. This is a quantitative study using a questionnaire as the data collection technique. Data processing with a total of 205 respondents revealed a significant impact of love of money on the tendency for unethical behavior in accountants. This implies that one of the root causes of unethical behavior in accountants is an excessive love of money. This study also provides empirical evidence that intrinsic religiosity can weaken the impact of love of money on unethical behavior, while extrinsic religiosity does not. This implies that the deeper and more internalized a person's religiosity, the lower the impact of love of money on the tendency for unethical behavior.
Penguatan Implementasi Green Hospitality Melalui Program Konservasi Lingkungan untuk Mendukung Sustainable Coastal Tourism di Kawasan Perhotelan Pesisir Paradisa Sukma; Novia Rizki; Tri Hanani
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku5089

Abstract

Kawasan pesisir merupakan salah satu destinasi wisata yang memiliki daya tarik tinggi dan berkontribusi terhadap perkembangan sektor pariwisata di Indonesia. Namun, meningkatnya aktivitas pariwisata dan operasional industri perhotelan di kawasan pesisir berpotensi menimbulkan berbagai permasalahan lingkungan, seperti penumpukan sampah, tingginya konsumsi energi dan air, serta tekanan terhadap ekosistem pesisir. Oleh karena itu, diperlukan penerapan konsep green hospitality sebagai upaya mendukung terwujudnya sustainable coastal tourism. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat implementasi green hospitality melalui program konservasi lingkungan di Novotel Lombok Resort and Villas. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif dan kolaboratif yang terdiri atas empat tahapan, yaitu identifikasi dan analisis kebutuhan, edukasi dan sosialisasi green hospitality, aksi konservasi lingkungan pesisir melalui kegiatan beach clean-up, serta penguatan dan keberlanjutan program. Hasil kegiatan menunjukkan bahwa hotel telah menerapkan beberapa praktik ramah lingkungan, seperti pemilahan sampah, efisiensi penggunaan listrik dan air, serta kegiatan konservasi lingkungan. Kegiatan edukasi dan sosialisasi berhasil meningkatkan pemahaman dan kesadaran karyawan mengenai pentingnya penerapan green hospitality dalam operasional hotel. Selain itu, aksi konservasi lingkungan pesisir melalui kegiatan beach clean-up memperkuat kepedulian dan partisipasi karyawan dalam menjaga kebersihan serta kelestarian kawasan pesisir. Kegiatan pengabdian ini juga menghasilkan penguatan komitmen hotel dalam mendukung pengelolaan lingkungan yang berkelanjutan. Dengan demikian, implementasi green hospitality melalui program konservasi lingkungan dapat menjadi salah satu strategi dalam mendukung terwujudnya sustainable coastal tourism di kawasan perhotelan pesisir.
Dari Transaksi hingga Laporan Keuangan: Peran Akuntansi dalam Pengelolaan Pendapatan Hotel Herlivanezra Lalu; Paradisa Sukma; Putu Erlianti
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3233

Abstract

Revenue management is one of the important processes in hotel operations because it affects the accuracy of the financial information produced. This article aims to explain the flow of hotel revenue management and examine the role of the accounting department in maintaining the reliability of financial information. The article was written using a descriptive method with a direct observation approach during an internship program in the accounting department at a star-rated hotel. Data were obtained through observation of operational activities, documentation, and direct involvement in the hotel revenue management process. The analysis was conducted descriptively by comparing field practices with the concepts of revenue management and internal control found in the literature.The results show that each revenue transaction does not directly become part of the financial statements but must go through several stages, including recording by department cashiers, verification by Income Audit, processing by the General Cashier or Accounts Receivable, and recording in the accounting system before being presented in financial reports. In addition, it was found that human error in transaction input is one of the most frequent obstacles, making adequate internal control necessary. Therefore, the accounting department plays an important role in producing financial information that is accurate, reliable, and supports the effectiveness of hotel operations.
Corporate Life Cycle on Real Earnings Management: Evidence From Indonesia Paradisa Sukma
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 1 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i1.2806

Abstract

This study examines the effect of the Corporate Life Cycle on Real Earnings Management (REM) in manufacturing companies listed on the Indonesia Stock Exchange during 2023–2024. The Corporate Life Cycle is classified into Introduction, Growth, Mature, Shake-out, and Decline based on Dickinson (2011), with Shake-out as the reference category. The sample consists of 205 firms with 410 firm-year observations. Multiple linear regression is employed using firm size, leverage, and profitability as control variables. The results indicate that the Mature stage has a significant positive effect on REM, while the Decline stage has a significant negative effect. The Introduction and Growth stages do not significantly affect REM. Firm size negatively affects REM, whereas leverage and profitability are insignificant. These findings suggest that REM practices vary across corporate life cycle stages.
Determinants of MSMEs Business Performance: The Role of Entrepreneurial Orientation, Business Management Capability, and Functional Business Capability Paradisa Sukma; Muhammad Raihan Mubaraq; Victoria Kusumaningtyas Priyambodo
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2807

Abstract

This study examines the determinants of MSME business performance by investigating the roles of entrepreneurial orientation, business management capability, and functional capability. Using a quantitative associative approach, data were collected from 63 MSMEs in Mataram City, West Nusa Tenggara, Indonesia, and analyzed using PLS-SEM with SmartPLS. The results indicate that entrepreneurial orientation and business management capability have positive and significant effects on business performance, while functional capability has no significant effect. These findings highlight the importance of entrepreneurial orientation and managerial capability in improving MSME performance and competitiveness.
PELATIHAN DIGITAL MARKETING DALAM RANGKA MENINGKATKAN KAPASITAS UMKM DI KOTA MATARAM Tri Hanani; Wulandari Agustiningsih; Paradisa Sukma; Novia Rizki; Victoria Kusumaningtyas Priyambodo
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 2 (2026): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v%vi%i.2110

Abstract

The rapid development of digital technology in the business world is compelling entrepreneurs, particularly SMEs, to adapt by leveraging digital marketing to enhance their competitiveness. This study aims to improve the knowledge and skills of SME entrepreneurs in Mataram City in utilizing digital marketing as a marketing strategy. The method used was a participatory training approach consisting of planning, training material development, dissemination, training implementation, and evaluation, involving 18 SME operators from various sectors. The results of the activity showed that the training went well and had a positive impact on participants’ understanding, with 80% of participants stating they fully understood the material presented and 20% stating they understood it reasonably well, and they began to gain insights into the application of digital marketing for their businesses. The conclusion of this study indicates that digital marketing training is effective in enhancing the knowledge and skills of SMEs, although there are still technical implementation challenges, such as limitations in content creation capabilities and human resources. Therefore, more intensive and practice-based follow-up training is required. ABSTRAKPerkembangan teknologi digital dalam dunia bisnis semakin pesat dan menuntut pelaku usaha, khususnya UMKM, untuk mampu beradaptasi melalui pemanfaatan digital marketing guna meningkatkan daya saing. Penelitian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM di Kota Mataram dalam memanfaatkan digital marketing sebagai strategi pemasaran. Metode yang digunakan adalah pendekatan pelatihan partisipatif yang terdiri atas tahap perencanaan, pengembangan media pelatihan, sosialisasi, pelaksanaan pelatihan, serta evaluasi, dengan melibatkan 18 pelaku UMKM dari berbagai sektor. Hasil kegiatan menunjukkan bahwa pelatihan berjalan dengan baik dan memberikan dampak positif terhadap pemahaman peserta, di mana sebanyak 80% peserta menyatakan sangat memahami materi yang disampaikan dan 20% menyatakan cukup memahami, serta mulai memiliki wawasan dalam penerapan digital marketing untuk usaha mereka. Kesimpulan dari penelitian ini menunjukkan bahwa pelatihan digital marketing efektif dalam meningkatkan kapasitas pengetahuan dan keterampilan UMKM, meskipun masih terdapat kendala dalam implementasi teknis seperti keterbatasan kemampuan pembuatan konten dan sumber daya manusia, sehingga diperlukan pelatihan lanjutan yang lebih intensif dan berbasis praktik.
Co-Authors Agustiningsih, Wulandari Ajiani, Ika Putri Fitri Alfian Sayuti Almagfira, Anisa Sava Andika Noviawan, Lalu Animah Animah Awaliah, Azizah Bernawati, Yustrida Dedi Aprianto Defel Septian Devi, Ni Gusti Ayu Wiranti Ferdaus, Nadia Nuril Feryansyah, Feryansyah Hairuzzami, Baiq Arnita Hanani, Tri Herlivanezra Lalu Intan Juwita Hartini Jumaidi, L. Takdir Kartikasari, Nungki Lanang Sakti Lestari, Baiq Anggun Hilendri Maharani, Nabila Putri Melati Rosa Nensi Mubaraq, Muhammad Raihan Muhammad Raihan Mubaraq Ni Gusti Ayu Wiranti Devi Novia Rizki Novia Rizky Nungki Kartikasari Parasti, Azhilatul Annisa Prasedya, Tusta Citta Ihtisan Tri Prasidya, Tusta C.I.T Priyambodo, Victoria K. Priyambodo, Victoria Kumanintyas Priyambodo, Victoria Kusumaningtyas Putu Erlianti Putu Julia Indah Sari Rahnaen, Feryadi Rini Ridhawati Rizki, Novia Robith Hudaya Robith Hudaya Suryantara, Adhitya Bayu Tanjung, Inda Yani Tri Hanani Tusta C.I.T Prasedya Victoria K. Priyambodo Victoria Kusumaningtyas Priyambodo Widia Febriana Wulandari Agustiningsih Yudhananto, Reyza Afriyan Zihaddiah Fitri Azzahra