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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 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 Optimal: Jurnal Ekonomi dan Manajemen 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 West Science Interdisciplinary Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 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) Ekonomia Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Pengabdian Masyarakat (J-AbMas)
Siska Yulia Defitri
Universitas Mahaputra Muhammad Yamin
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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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.
Mengembangakan Branding Produk Strawberry Lokal: Membangun Identitas yang Kuat Nirwana, Ida; Defitri, Siska Yulia; Roza, Seflidiana; Wahyu Indah Mursalini; Sriyanti, Esi; Yeni, Afni; Nasrah, Rasidah; Arfimasri, Arfimasri; Nurhayati, Nurhayati; Hendrayani, Eka; Susanti, Mutia; Pratama, Yogi
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2172

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas petani strawberry lokal di Landia Farm, Kabupaten Agam, Sumatera Barat, dalam membangun branding produk yang kuat guna meningkatkan daya saing di pasar lokal maupun global. Melalui pendekatan partisipatif berbasis masyarakat, kegiatan ini melibatkan pelatihan, praktik, dan pendampingan intensif terkait strategi branding, desain kemasan, diversifikasi produk, dan pemasaran digital. Hasil kegiatan menunjukkan bahwa peserta mampu meningkatkan pemahaman tentang pentingnya branding, menghasilkan desain kemasan yang menarik, dan mengoptimalkan media sosial untuk promosi. Implementasi strategi branding yang diajarkan terbukti efektif dalam meningkatkan penjualan, pendapatan, dan nilai tambah produk strawberry lokal. Selain dampak ekonomi, kegiatan ini juga meningkatkan keterampilan sosial dan kepercayaan diri peserta dalam memasarkan produk mereka. Keberhasilan PKM ini menegaskan pentingnya penguatan branding produk lokal sebagai strategi untuk mendukung perekonomian lokal dan membangun kemandirian komunitas, yang dapat dijadikan model bagi pengembangan masyarakat di daerah lain.
Peningkatan Kepatuhan Pajak Kendaraan Bermotor Dengan Program Pemutihan Dan Sosialisasi Pajak Rahayu, Niken; Defitri, Siska Yulia; Putri, Rita Dwi
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.610

Abstract

Penelitian ini bertujuan untuk menguji pengaruh program pemutihan pajak kendaraan bermotor dan sosialisasi pajak terhadap kepatuhan wajib pajak kendaraan bermotor. Data yang digunakan berupa data primer melalui penyebaran kuesioner kepada wajib pajak kendaraan bermotor, penentuan sampel dengan menggunakan rumus slovin melalui accidental sampling. Metode analisis menggunakan uji Annova dan regresi linear berganda dengan alat statistic SPSS. Hasil penelitian menunjukkan bahwa program pemutihan pajak kendaraan bermotor dan sosialisasi pajak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, dimana semakin meningkat pelaksanaan Program Pemutihan Pajak Kendaraan Bermotor, maka akan meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Sawahlunto, karena dapat meringankan wajib pajak yang tagihannya sudah menunggak selama bertahun-tahun. Selain itu, tidak semua wajib pajak selalu ingat akan kewajiban yang akan mereka bayar, dengan adanya Sosialisasi Pajak ini maka akan semakin meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor. Hal ini menunjukkan bahwa Pemutihan Pajak Kendaraan Bermotor dan Sosialisasi Pajak berpengaruh secara simultan (bersama-sama) terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Sawahlunto.
The Influence of Smartphone Technology Innovation On Mobile Product Sales at Atlantic Cell Stores in Bandung Hildayanti, Siti Komariah; Sulastri, Tuti; Roza, Seflidiana; Defitri, Siska Yulia
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 2 (2025): JABM Vol. 11 No. 2, May 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.2.687

Abstract

Background: Recent technological advancements in smartphones, including 5G connectivity, AI-enhanced cameras, foldable screens, and improved biometric security, have notably transformed the telecommunications sector.Purpose: This research examines the impact of these innovations on the sales growth of mobile phone products at Atlantic Cell stores in Bandung.Design/methodology/approach: Using quantitative analysis, we collected sales data before and after the launch of the latest smartphone models, applying statistical techniques such as regression analysis and paired t-tests.Findings/Result: Our results show that sales of 5G-enabled smartphones increased by 12%, foldable phones by 7%, and AI-powered cameras contributed to a 9% growth. This indicates a strong relationship between technological innovations and shifts in consumer purchasing behavior.Conclusion: The findings highlight the importance for industry stakeholders, particularly retailers like Atlantic Cell, to stay aligned with emerging technological trends to remain competitive. By offering products that incorporate the latest innovations, businesses can enhance sales growth and ensure long-term success in a rapidly changing market.Originality/value (State of the art): This study emphasizes the necessity of continuously adapting to technological advancements to thrive in the competitive landscape of mobile phones. Keywords: atlantic cell, mobile product sales, shopping preferences, smartphones, technology updates, telecommunications industry
Pengaruh Motivasi Karir dan Persepsi Mahasiswa Akuntansi terhadap Minat untuk Mengikuti Pendidikan Profesi Akuntansi (PPAK): (Studi Empiris pada UMMY Solok) Defitri, Siska Yulia
JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Vol. 1 No. 01 (2016): JUSIE (Jurnal Sosial dan Ilmu Ekonomi)
Publisher : Jurusan PIPS FKIP UMMY Solok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36665/jusie.v1i01.10

Abstract

This study aimed to examine the effect of career motivation and perception of acconting students to enthusiasm following the accounting profession edutation (PPAK) at the university mahaputra Muhammad yamin solok. The population used is whole accounting students enrolled in the second semester of 2014/2015 academic year at the university mahaputra Muhammad yamin, while the sample is selection criteria for accounting students who have followed the course of auditing 1. The type of data used are primary data. The analytical method test, multiple linear regression, f test, t test, and the coefficient of determination. The results showed that the variables of career motivasion and student perceptions of accounting silmultan no influence on interest following the accounting profession education (PPAK). Partially career motivation significantly influence following the accounting profession education (PPAK) and the perception of accounting students a significant effect on the interest to follow the accounting profesission education.
Pengawasan Keuangan Daerah Dari Pengetahuan Dewan Tentang Anggaran Diperkuat Oleh Partisipasi Masyarakat Mardianti, Rani; Defitri, Siska Yulia; Sukraini, Juita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1864

Abstract

This research examines the influence of council budget information (X) on regional financial control (Y) and the influence of council budget information (X) on regional financial control (Y) by testing community participation (Z). The survey results show that congressional budget information (X) has no effect on regional budget control (Y). The results of testing this first hypothesis are given the value |tcount|. Tested 0.595 danlt; 1 > 0.05. Knowledge of the DPRD budget (X) then influences regional fiscal control (Y) which is controlled by regional community participation (Z). The results of testing this second hypothesis are presented by testing the interaction between the R^2 value in the regression equation (1) and the R^2 value in the regression equation (2). As a result, the R^2 value of regression equation (1) is lower than the R^2 value of regression equation (2) (0.008 and less than 0.241).
Co-Authors Adel Ramadani Adinda Putri Syahrila Afni Yeni Afni Yeni Afni Yeni Aisyah Putri, Aisyah Ajub Ajulian ZM Ajub Ajulian ZM Akhmad Dahlan Aldo Sofari Alex Marcelline Alifa Deisma Rizika Amini, Zarika Amril, Elviani Amril, Zahara Putriani Andika Isma Arfimasri Arfimasri, Arfimasri Arief Yanto Rukmana Arief Zikry Armitha Nisa Aslichah Aysha Aulia Amril Azizah Charnain, Nada Bakri Bakri Bakri Chintia Devina Hamdi Chintya Maharani Darawati, Silvia Das, Nidia Anggreni Delsi Afrini Desi Permata Sari Desrial Ori Putra Dessofrida Yona Dillfa Lailatul Rahmi Dani Dini Onasis Disa Fide Kasoa Dwi Putri, Rita Edi Firnando Eko Sudarmanto Esi Sriyanti Esi Sriyanti Fakhri Ahmadi Febriyan Dina Putri Fitri Rahmadani, Fitri Hafifatul Hidayah Hafitra Halek Mu'min Halek Mu'min Hendrayani, Eka 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 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 Nasrah, Rasidah Natasya Natasya Nina Dwi Putriani Nirwana, Ida Nofridelfi Nofridelfi Nori Fetty Hiya Nur Aliffa Putri Mesra Nurfadilla Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurul Faisa, Sabila Pratama, Yogi Putra, Ramadhani Kirana Putri, Afchellya Anugrah Putri, Rita Dwi Rahayu, Niken Rahmatullah, Jabil Rahmi, Iftitah Ramadhani Kirana Putra Rasidah Nasrah Rasidah Nasrah Regianta Audri Wulandari Resi Andika Putri Resti Puspita Sari Rezi Indriani Rika Lidyah Rina Dwiarti Rita Dwi Putri Rita Dwi Putri Rita Dwi Putri Rizka, Inda Noferani Roza, Seflidiana SARAH SARAH Seflidiana Roza Silvia Darawati Sindy Fetrisia Sinta Permata Sari Siska Septiani Siti Komariah Hildayanti, Siti Komariah Sriyanti, Esi Sukraini, Juita Susanti, Mutia Syafitri, Ella Taufik, Nur Eksa Tevi Putri Wahyu Indah Mursalini Wira Mofa Witra Maison Witra Maison Witra Maison Witra Maison Yandi Putra Yendi Putra Yeni, Afni Yopi Ofiza Yori Irawani Yovan, Afri Yulhan Yuhan