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All Journal Jurnal Abdimas Sangkabira Jurnal Multidisiplin Madani (MUDIMA) JWM (JURNAL WAWASAN MANAJEMEN) International Journal of Business and Applied Economics (IJBAE)
Melinda Wijaya
Universitas Lambung Mangkurat
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Exploration of Ethics of Public Accountants in the Values of the Banjar People's Philosophy of Life Melinda Wijaya
Jurnal Multidisiplin Madani Vol. 2 No. 12 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v2i12.1986

Abstract

This study aims to explore the ethics of public accountants in the values of the Banjar people's philosophy of life using qualitative methods with literature studies. This study describes the philosophy of life of the Banjar people, namely waja to kaputing when actualized in the code of ethics of public accountants it can become noble values that can be used as pledges and principles for public accountants. The hope of this research is that the association of the public accounting profession has implications from this research so that it can incorporate and consider the values originating from the waja motto until kaputing is merged into the ethical practice of public accountants
The Effectiveness of Stamp Duty on Tax Revenue Melinda Wijaya
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5371

Abstract

Stamp Duty is a tax charged to taxpayers when using official documents. Stamp Duty rates have changed since January 1, 2021, because they follow the provisions of Law Number 10 of 2020. The purpose of this research is to determine the effectiveness of Stamp Duty on tax revenues in 2020–2022. This study uses a qualitative method approach while analyzing data using quantitative analysis techniques with primary and secondary data. Based on the results of data analysis and discussion, it shows that the effectiveness of Stamp Duty tax revenue has reached its target.
MEMBANGUN EMPLOYABILITY MELALUI KECAKAPAN KEUANGAN, KEWIRAUSAHAAN DAN KESADARAN PAJAK PADA SISWA PAKET Melinda Wijaya; Atma Hayat; Sarwani Sarwani; Lili Safrida; Antonius Grivaldi Sondakh; Dwianto Muhktar Latif; Muhammad Yasin; Wia Rizqi Amalia; Sunaryo Sunaryo; Muhammad Ferdy Putra Chandranata
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
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.v6i2.3203

Abstract

Keterbatasan akses terhadap pendidikan formal sering kali berdampak pada rendahnya kesiapan kerja dan kemandirian ekonomi warga belajar pendidikan kesetaraan. Kondisi tersebut dapat memengaruhi kemampuan peserta dalam memasuki dunia kerja maupun mengembangkan usaha secara mandiri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun employability siswa paket kesetaraan melalui penguatan kecakapan keuangan, kewirausahaan, dan kesadaran pajak. Kegiatan dilaksanakan di PKBM Al Azhar Banjarmasin dengan melibatkan 120 warga belajar Program Pendidikan Kesetaraan Paket A, Paket B, dan Paket C. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan identifikasi kebutuhan, penyusunan materi, pre-test, pelatihan interaktif, diskusi, tanya jawab, dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta yang ditunjukkan oleh kenaikan rata-rata nilai dari 65,00 pada saat pre-test menjadi 90,00 pada saat post-test atau meningkat sebesar 38,46%. Selain itu, hasil evaluasi menunjukkan tingkat kepuasan peserta mencapai 98%. Program yang dilaksanakan memberikan dampak positif terhadap pemahaman peserta terkait pengelolaan keuangan, pengembangan aktivitas kewirausahaan, dan aspek perpajakan yang diperlukan untuk menunjang kemampuan kerja dan keberdayaan ekonomi. Dengan demikian, kegiatan pengabdian ini berkontribusi dalam mendukung penguatan employability warga belajar pendidikan kesetaraan.
Mediasi Kepuasan Wajib Pajak dalam Pengaruh Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak Yohana Yustika Sari; Fatimah Fatimah; Sustinah Limarjani; Diah Fitriaty; Melinda Wijaya
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.470

Abstract

Tax digitalization refers to the integration of digital technology to enhance the efficiency and effectiveness of tax administration processes, including taxpayer registration, tax payment, and tax reporting. The Banjarmasin City Government, through BPKPAD, has adopted digital tax innovations for local taxes and introduced the Bijak (Banjarmasin Integrasi Pajak) application at the end of 2023 to support taxpayers in conducting digital tax transactions. This study aims to analyze the impact of tax digitalization on local taxpayer compliance and to assess the mediating role of taxpayer satisfaction in this relationship. The research involved 100 registered taxpayers who have used the Bijak application. The findings reveal that tax digitalization positively influences taxpayer compliance. Furthermore, the results confirm that taxpayer satisfaction acts as a mediator between tax digitalization and taxpayer compliance, emphasizing the crucial role of user experience in strengthening the effectiveness of digital tax systems.
Co-Authors Antonius Grivaldi Sondakh Atma Hayat Bernawati, Yustrida Diah Fitriaty Dwianto Muhktar Latif Fatimah Fatimah Lili Safrida Muhammad Ferdy Putra Chandranata Muhammad Yasin Sarwani Sarwani Sunaryo Sunaryo Sustinah Limarjani Wia Rizqi Amalia Yohana Yustika Sari