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All Journal Fokus Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi Jurnal Ekobistek NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Journal of Governance Innovation Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Ekonomia Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Ekonomi, Bisnis dan Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Media Ekonomi Gemilang: Jurnal Manajemen dan Akuntansi Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Multidisiplin West Science The Es Accounting and Finance Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Trending: Jurnal Manajemen dan Ekonomi West Science Interdisciplinary Studies West Science Accounting and Finance Journal of Information System, Technology and Engineering West Science Interdisciplinary Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Management Studies and Business Journal Accounting Studies and Tax Journal Indonesian Journal of Community Empowerment Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Educational Studies and Research Journal Gotong Royong Ekonomia Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Pengabdian Masyarakat (J-AbMas)
Siska Yulia Defitri
Universitas Mahaputra Muhammad Yamin
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Optimalisasi Kinerja Organisasi Perangkat Daerah (OPD) Melalui Good Governance Diperkuat oleh Budaya Oganisasi (Studi Empiris OPD Kota Solok) Hiya, Nori Fetty; Maison, Witra; Defitri, Siska Yulia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1304

Abstract

The purpose of this study is to find out, in Solok, how good governance affects the efficiency of the regional apparatus organization through the mediation effect of organizational culture. The primary data for this study came from a questionnaire. The sample of this study includes the head and secretary of the OPD in the Solok city area. Utilizing the SmartPLS 3.0 program, SEM-PLS is an analytical approach used. The findings of this study show that good governance in Solok does not affect the efficiency of the regional apparatus organization, and the influence of good governance on efficiency does not moderate the organizational culture in the city.
Analisis Penggunaan AI dalam Keberhasilan Customer Experience Pengguna Aplikasi E-Commerce Shopee Zikry, Arief; Muhammad Bitrayoga; Siska Yulia Defitri; Akhmad Dahlan; Nina Dwi Putriani
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1387

Abstract

E-commerce has experienced rapid growth with the adoption of digital technology particularly in Southeast Asia. AI enables Shopee to provide personalized product recommendations, responsive customer service, and secure shopping experiences. This study analyzes the use of Artificial Intelligence (AI) technology in enhancing user experience on the Shopee e-commerce platform. The research employs a mixed-method approach involving 400 Shopee users in Indonesia. Product recommendation and user experience personalization both significantly increase user satisfaction. User experience personalization has a greater influence than product recommendations in increasing user satisfaction. The implications of this study suggest that AI not only enhances Shopee's operational efficiency but also strengthens customer satisfaction and loyalty, making it a key element in maintaining competitiveness in today's competitive e-commerce industry
Implementasi Kepatuhan Wajib Pajak dari Penerapan E-Filing dan Pengetahuan Perpajakan Defitri, Siska Yulia; Maison, Witra; Taufik, Nur Eksa
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10586

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-Filing terhadap kepatuhan wajib pajak, pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak, dan pengaruh penerapan e-Filing dan pengetahuan perpajakan secara simultan terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada Guru PNS Kemenag (Kementerian Agama) di Kabupaten Sijunjung, yaitu terdapat 6 (Enam) MTsN dan 2 (Dua) MAN. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif hubungan kausal. Data yang digunakan adalah data primer, teknik sampel yang digunakan adalah sampel jenuh (total sampling) dengan cara menyebar kuesioner. Sampel dalam penelitian ini adalah seluruh populasi yaitu Guru PNS Kemenag Se-Kabupaten Sijunjung. Hasil penelitian menunjukkan bahwa penerapan e-Filing dan pengetahuan perpajakan berpengaruh secara signifikan terhadap kepatuhan wajib pajak. Serta penerapan e-Filing dan pengetahuan perpajakan berpengaruh secara simultan terhadap kepatuhan wajib pajak.
Prediksi Pembangunan Desa dan Kesejahteraan Masyarakat dari Alokasi Dana Desa Amini, Zarika; Wahyuni, Lili; Defitri, Siska Yulia
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11791

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh alokasi dana desa terhadap pembangunan desa di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok dan (2) Pengaruh alokasi dana desa terhadap kesejahteraan masyarakat di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok. Penelitian ini dilakukan pada masyarakat yang ada di Nagari Koto Sani. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data primer. Teknik pengambilan sampel yang digunakan adalah dengan cara menyebar kuesioner kepada responden melalui Google Form dengan pendekatan rumus slovin. Hasil penelitian menunjukkan bahwa:(1) Alokasi Dana Desa berpengaruh terhadap Pembangunan Desa di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok, dibuktikan dengan nilai Path Coefficients pada variabel Alokasi Dana Desa mendapat nilai Path Coefficients sebesar 0,504 lebih besar dari 0, nilai T-Statistics sebesar 5,640 lebih besar dari > 1,96 dan nilai P-Values sebesar 0,000, maka nilai P-Values lebih besar dari 0,005. R-Square variabel pembangunan desa memiliki nilai sebesar 0,254 atau 25,4% dan sisanya sebanyak 74,6%. dipengaruhi oleh variabel lain. (2) Alokasi Dana Desa berpengaruh terhadap Kesejahteraan Masyarakat di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok, dibuktikan dengan nilai Path Coefficients pada variabel Alokasi dana desa sebesar 0,521 lebih besar dari 0, untuk nilai T-Statistics sebesar 6,769 lebih besar dari 1.96 dan selanjutnya untuk nilai P-Values sebesar 0,000 lebih besar dari 0,005. R-Square variabel kesejahteraan masyarakat sebesar 0,272 atau 27,2% dan sisanya sebanyak 72,8% dipengaruhi oleh variabel lain
Determination of Share Prices in Automotive Manufacturing Companies Amril, Elviani; Sukraini, Juita; Defitri, Siska Yulia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2469

Abstract

Economic development and growth have increased significantly in the era of globalization. The capital market is one source of economic development in a country which has an important role as a means of financial funding for a company so that it can obtain financial resources from investors. The capital market provides long-term financial instruments with a maturity of more than one year, such as shares, bonds or what are usually called debentures, mutual funds and Exchange Traded Funds/ETFs, as well as derivatives. This aims of the research was to determine and analyze the influence of fundamental company conditions, the rupiah exchange rate and (Sertifikat Bank Indonesia/SBI) interest rates on share prices. This research used quantitative research and an associative approach carried out on automotive manufacturing companies listed on the IDX in 2018-2022. The total sampling technique was chosen for sampling. The results of this research are that the fundamental conditions of the company have a significant effect on share prices, while the rupiah exchange rate and SBI interest rates do not have a significant effect on share prices. This means that investors can consider the fundamental conditional condition of the company when they want to invest in shares, this research because a decrease or increase in the DER can affect the share price of automotive companies listed on the Indonesian Stock Exchange in 2018-2022.
Determinants of Taxpayer Compliance Through Taxpayer Satisfaction Rahmi, Iftitah; Defitri, Siska Yulia; Maison, Witra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2588

Abstract

Taxpayer compliance is a taxpayer's action in fulfilling his tax obligations in accordance with the provisions of the applicable laws and regulations in a country. E-Filling is a service for filling out and submitting taxpayer tax returns which is carried out electronically through a real time online system that provides application services or the Directorate General of Taxes website. This study aims to determine the effect of the application of e-Filling and the quality of tax services on taxpayer compliance with taxpayer satisfaction as an intervening variable. The data of this study was obtained from questionnaires (primary). The sampling technique uses the total sampling method. The number of samples in this study was 155 respondents. The technique in data analysis used is Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study show that the application of e-Filling and the quality of tax services have a positive effect on taxpayer compliance and taxpayer satisfaction, while taxpayer satisfaction does not interfere with the effect of e-Filling implementation and the quality of tax services on taxpayer compliance.
DETERMINANSI KINERJA ORGANISASI PEMERINTAH DAERAH PERSPEKTIF AKUNTABILITAS TRANSPARANSI DAN PARTISIPASI PUBLIK Febriyan Dina Putri; Siska Yulia Defitri; Juita Sukraini
Journal of Innovation Research and Knowledge Vol. 1 No. 11: April 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.942 KB) | DOI: 10.53625/jirk.v1i11.1975

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas (X1) Terhadap Kinerja Organisasi Pemerintah Daerah Kabupaten Solok (Y), Pengaruh Transparansi (X2) Terhadap Kinerja Organisasi Pemerintah Daerah Kabupaten Solok (Y) dan Partisipasi Publik (X3) Terhadap Kinerja Organisasi Pemerintah Daerah Kabupaten Solok (Y), Pengaruh secara simultan Akuntabilitas (X1), Transparansi (X2), dan Partisipasi Publik (X3) Terhadap Kinerja Organisasi Pemerintah Daerah Kabupaten Solok (Y). Hasil penelitian menunjukkan bahwa Akuntabilitas (X1) berpengaruh terhadap Kinerja Organisasi Pemerintah Daerah Kabupaten Solok (Y). Hasil ini dibuktikan dengan thitung sebesar 2,818 > 1,678 dan nilai signifikasi t sebesar 0,007 < 0,05. sedangkan Transparansi (X2) berpengaruh terhadap Kinerja Organisasi Pemerintah Daerah Kabupaten Solok (Y). Hasil ini dibuktikan dengan thitung sebesar 2,448 > 1,678 dan nilai signifikasi t sebesar 0,018 < 0,05. kemudian Partisipasi Publik (X3) berpengaruh terhadap Kinerja Organisasi Pemerintah Daerah Kabupaten Solok (Y). Hasil ini dibuktikan dengan thitung sebesar 3,616 > 1,678 dan nilai signifikasi t sebesar 0,001 < 0,05. Setelah itu, Akuntabilitas (X1), Transparansi (X2), dan Partisipasi Publik (X3) berpengaruh secara simultan terhadap Kinerja Organisasi Pemerintah Daerah Kabupaten Solok (Y). Hasil ini dibuktikan dengan sebesar 89,235 > 2,81. dan nilai signifikasi F sebesar 0,000 < 0,05.
Optimalisasi Kinerja Organisasi Perangkat Daerah (OPD) Melalui Good Governance Diperkuat oleh Budaya Oganisasi (Studi Empiris OPD Kota Solok) Nori Fetty Hiya; Witra Maison; Siska Yulia Defitri
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1304

Abstract

The purpose of this study is to find out, in Solok, how good governance affects the efficiency of the regional apparatus organization through the mediation effect of organizational culture. The primary data for this study came from a questionnaire. The sample of this study includes the head and secretary of the OPD in the Solok city area. Utilizing the SmartPLS 3.0 program, SEM-PLS is an analytical approach used. The findings of this study show that good governance in Solok does not affect the efficiency of the regional apparatus organization, and the influence of good governance on efficiency does not moderate the organizational culture in the city.
Bibliometric Analysis of Forensic Accounting Research Trends in Countering Fraud in the Public Sector Loso Judijanto; Siska Yulia Defitri
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1413

Abstract

This bibliometric study investigates the evolving landscape of forensic accounting, with a focus on fraud detection and prevention in the public sector. Utilizing data from prominent academic databases, the research highlights the integration of advanced technological tools and data analytics into traditional forensic accounting practices. The analysis identifies key themes and emerging trends within the field, such as the increasing importance of technology, the need for regulatory adaptation, and the expansion of forensic accounting into new areas like social network analysis and economic crime. The findings emphasize the shift towards a more sophisticated, interdisciplinary approach necessary for tackling complex financial crimes in a globalized economy. The study not only provides a comprehensive overview of the current state of forensic accounting research but also suggests directions for future academic and practical applications, underlining the critical role of continuous education and international cooperation in enhancing the effectiveness of fraud prevention strategies.
Faktor-Faktor Yang Mempengaruhi Pengelolaan Aset Pemerintah Daerah Rahmadani, Fitri; Maison, Witra; Defitri, Siska Yulia
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.382

Abstract

This study aims to determine the Effect of Quality Apparatus on Asset Management, the Effect of Regulatory Understanding on Asset Management and Internal Control System on Asset Management, as well as the Effect of Quality Apparatus, Regulatory Understanding and Internal Control System simultaneously on Asset Management. This research was conducted on OPD in Solok City, namely Twenty-seven (27) OPD. The data used are primary data, the sample technique used is a saturated sample by distributing questionnaires. The sample in this study is the entire population, namely the Head of the OPD and the Head of the General Subdivision, and Managers of Goods of each OPD in the city of Solok. The results showed that Quality Aparatur, Regulatory Understanding and Internal Control System had a significant effect on Asset Management, then Quality Apparatus, Regulatory Understanding and Internal Control System had a simultaneous effect to Asset Management.
Co-Authors Adel Ramadani Adinda Putri Syahrila Afni Yeni Afni Yeni Afni Yeni Aisyah Putri Aisyah Putri, Aisyah Ajub Ajulian ZM Ajub Ajulian ZM Akhmad Dahlan Aldo Sofari Alex Marcelline Alifa Deisma Rizika Almina, Elsa Febri Amini, Zarika Amril, Elviani Amril, Zahara Putriani Andika Isma Ardiyanto Maksimilianus Gai Arfimasri Arfimasri, Arfimasri Arief Yanto Rukmana Arief Zikry Armitha Nisa Arsyabil, Trisya Aslichah Aysha Aulia Amril Azizah Charnain, Nada Bakri Bakri Bakri Chintia Devina Hamdi Chintya Maharani Dani, Dillfa Lailatul Rahmi Darawati, Silvia Das, Nidia Anggreni Daturrahmi, Sayyi Delsi Afrini Desi Permata Sari Desrial Ori Putra Dessofrida Yona Dillfa Lailatul Rahmi Dani Dini Onasis Disa Fide Kasoa Dwi Putri, Rita Dzakiyyah, Husni Taufiq Edi Firnando Eko Sudarmanto Esi Sriyanti Esi Sriyanti Fakhri Ahmadi Fatikasari, Difani Febriyan Dina Putri Fitasari, Anggi Al Fitri Rahmadani, Fitri Fitri, Nadha Aulia Hafifatul Hidayah Hafitra Halek Mu'min Halek Mu'min Hamdany, Mohammad Azharie Hamdi, Chintia Devina Hendrayani, Eka Heppi Syofya, Heppi Hidayanti Fitra Hielda Indriani Putri Hikmah, Vinka Tahiyatul Nurul Hilman, Haim Hiya, Nori Fetty Ida Nirwana Iis Daryanti Indri Apri Mayanti Isramirathul Wahyu Iwan Harsono Jihan Desra Fitria Judijanto, Loso Juita Sukraini Juita Sukraini Juita Sukraini Kirana Putra, Ramadhani Larasati Rahmadani Lili Wahyuni Lili Wahyuni Lili Wahyuni Lina Lina Loso Judijanto Maison, Witra Mardianti, Rani Marisa Penriani Mu'min, Halek Muhammad Bitrayoga Muhammad Hidayat Mutia Mulyani Mutiara Nada Azizah Charnain Nasrah, Rasidah Natasya Natasya Nina Dwi Putriani Nirwana, Ida Nofridelfi Nofridelfi Nori Fetty Hiya Nur Aliffa Putri Mesra Nurfadilla Nurfadilla, Nurfadilla Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurlisafani, Nurlisafani Nurul Faisa, Sabila Pratama, Yogi Putra, Ramadhani Kirana Putri, Afchellya Anugrah Putri, Aulia Nanda Putri, Lucy Septiana Putri, Rita Dwi Rahayu, Niken Rahmatullah, Jabil Rahmatus, Hamidah Rahmi, Iftitah Ramadhani Kirana Putra Rasidah Nasrah Rasidah Nasrah Regianta Audri Wulandari Resi Andika Putri Resti Puspita Sari Rezi Indriani Riesna Apramilda Rika Lidyah Rina Dwiarti Rita Dwi Putri Rita Dwi Putri Rita Dwi Putri Rita Dwi Putri Rizka, Inda Noferani Roza, Seflidiana Sabila Nurul Faisa Salman, Andre SARAH SARAH Seflidiana Roza Seflidiana Roza Silvia Darawati Sindy Fetrisia Sinta Permata Sari Siska Septiani Siti Komariah Hildayanti Sriyanti, Esi Sukraini, Juita Susanti, Mutia Syafitri, Ella Taufik, Nur Eksa Tevi Putri Tri Yusnanto Tuti Sulastri Wahyu Indah Mursalini Wira Mofa Witra Maison Witra Maison Witra Maison Witra Maison Yandi Putra Yanti, Winda Yendi Putra Yeni, Afni Yopi Ofiza Yori Irawani Yovan, Afri Yulhan Yuhan