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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL PENDIDIKAN TAMBUSAI Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional eCo-Fin Reviu Akuntansi, Manajemen, dan Bisnis Media Riset Akuntansi Auditing & Informasi Proceeding Applied Business and Engineering Conference Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Riset Akuntansi Soedirman Jurnal Nusantara Mengabdi Soedirman Accounting, Auditing and Public Sector Journal Klabat Accounting Review Jurnal Ilmiah ESAI Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Neraca Manajemen, Akuntansi, dan Ekonomi InJEBA : International Journal of Economics, Business and Accounting Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Ulil Albab Jurnal Studi Perhotelan dan Pariwisata Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ridwansyah, Eksa
Politeknik Negeri Lampung
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Implementasi Kesuksesan Sistem Elektronik Samsat Desa (E-Samdes) sebagai Reformasi Administrasi Perpajakan (Studi Kasus pada Desa Wates Kecamatan Bumi Ratu Nuban Kabupaten Lampung Tengah) Manasikana, Arina; Ridwansyah, Eksa; Kurniawan, Umarudin
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Pajak Kendaraan Bermotor (PKB) merupakan salah satu sumber utama dalam penerimaan pendapatan untuk daerah, tentu dalam pelaksanaan pelayanan publik harus dilaksanakan secara efisien, pemerintah Provinsi Lampung menerapkan inovasi pembayaran PKB dengan Elektronik Samsat Desa (e-Samdes). Penelitian ini bertujuan untuk mengetahui implementasi sistem e-Samdes serta faktor penghambatnya. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukan bahwa implementasi e-Samdes dalam kesuksesan sistem DeLone dan McLean belum sepenuhnya sukses dan tidak sepenuhnya berbasis online. Faktor penghambat yang ditemukan bahwa dalam penerapan sistem e-Samdes terhambat jaringan yang tidak stabil.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Madang Suku III Kabupaten Ogan Komering Ulu Timur Pangesti, Bella; Dewi, Anita Kusuma; Ridwansyah, Eksa
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh kompetensi sumber daya manusia, sistem pengendalian intern dan transparansi terhadap kualitas laporan keuangan pemerintah desa pada Kecamatan Madang Suku III. Populasi dalam penelitian ini adalah aparatur desa yang berkaitan langsung dengan penyusunan laporan keuangan dari 10 desa dengan jumlah 119 aparatur desa. Dengan jumlah sampel sebanyak 50 responden terdiri dari kepala desa, sekretaris desa, kaur keuangan, kaur pemerintahan dan kasi perencanaan umum. Penelitian ini bersifat kualitatif dengan membagikan kuesioner kepada responden sebagai pengumpulan datanya. Analisis dan uji hipotesis menggunakan SPSS V25 dengan hasil penelitian menunjukkan kompetensi sumber daya manusia tidak berpengaruh terhadap kualitas laporan keuangan pemerintah desa, sistem pengendalian intern berpengaruh terhadap kualitas laporan keuangan pemerintah desa dan transparansi berpengaruh negatif terhadap kualitas laporan keuangan pemerintah desa.
Pengaruh Pengetahuan Perpajakan, Motivasi Karir, Motivasi Kualitas Diri dan Motivasi Ekonomi terhadap Minat Mahasiswa untuk Mengikuti Brevet Pajak (Studi Kasus Pada Mahasiswa Akuntansi di Politeknik Negeri Lampung) Safitri, Enjel Novita Mei; Ridwansyah, Eksa; Kurniawan, Umarudin
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Dilakukannya penelitian ini memiliki tujuan untuk mengetahui pengaruh pengetahuan perpajakan, motivasi karir, motivasi kualitas diri dan motivasi ekonomi terhadap minat mahasiswa mahasiswa Akuntansi mengikuti brevet pajak. Populasi dalam penelitian ini adalah mahasiswa Akuntansi di Politeknik Negeri Lampung. Hasil dari penelitian ini variabel pengetahuan perpajakan, motivasi karir, motivasi kualitas diri dan motivasi ekonomi berpengaruh secara bersama-sama atau secara simultan berpengaruh terhadap minat mahasiswa mengikuti brevet pajak. Akan tetapi secara parsial variabel pengetahuan perpajakan dan motivasi ekonomi tidak berpengaruh terhadap minat mahasiswa mengikuti brevet pajak sedangkan motivasi karir dan motivasi kualitas diri berpengaruh terhadap minat mahasiswa mengikuti brevet pajak.
Inventory of Potential Attraction of Sungai Langka & Wiyono Village as Cocoa Tourism Village Program at Pesawaran Regency Cahyo, Enggar Dwi; Ridwansyah, Eksa; Siregar, Damara Saputra
Jurnal Studi Perhotelan dan Pariwisata Vol. 1 No. 1 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jspp.v1i1.1891

Abstract

Purpose: This article aims to to determine the potential and perceptions of villagers towards tourism objects as the result for become Cocoa Village at Pesawaran Regency. Method: This research descriptive qualitative with data collection techniques by distributing questionnaires, interviews, and observations at the locus area. To see the public's perception of the tourism aspect in Sungai Langka Village and Wiyono Village, this study used the IPA (Importance Performance Analysis) technique. Results: The results show that the Sungai Langka & Wiyono Village has a complete tourism object like natural tourism attraction, cultural tourism attraction and artificial tourism attraction. There are adequate primary and secondary facilities, as well as accessibility to the object. Local people perceptions of the attractiveness of tourist objects in Sungai Langka & Wiyono are very good in terms of natural scenery, cultural wealth, artificial tourism potentials, and accessibility. Limitation: This research was only conducted at used only revolves around the building and construction that in 2018 until 2020, firms from the subsector should be registered on the Indonesia Stock Exchange Contributions: This exploration has contributed to the enrichment of aspects of the management accounting literature, especially in construction and building sub-sector companies.
ANALISIS PERSEPSI MAHASISWA GENERASI Z (GEN Z) TERHADAP NIAT MELAKUKAN WHISTLEBLOWING Ulin Nuha Alfani; Fitri Mareta; Faila Suffah; Eksa Ridwansyah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.7060

Abstract

This study aims to analyze the perceptions of Generation Z (Gen Z) accounting students toward the intention to engage in whistleblowing. A questionnaire was used to collect the necessary information. The variables employed in this study include subjective norms, attitude toward behavior, perceived behavioral control, and reward as independent variables, while intention serves as the dependent variable. The study utilized purposive sampling for data collection, with a total of 160 samples. The respondents were accounting students from several public universities in Lampung Province, namely Lampung State Polytechnic, University of Lampung, Raden Intan State Islamic University, and Metro State Islamic Institute. The data were analyzed using Partial Least Squares (PLS). The results indicate that the variables of attitude toward behavior, perceived behavioral control, and reward have a positive influence on the intention of Generation Z accounting students to engage in whistleblowing. However, the subjective norm variable does not have a positive influence on their intention to whistleblow.
THE EFFECT OF TAX FAIRNESS, TAX UNDERSTANDING, AND TAX COLLECTION ON THE TAX COMPLIANCE OF INDIVIDUAL TAXPAYERS WHO ARE EMPLOYEES Maharani, Nabila; Ridwansyah, Eksa; Anggraini, Depita
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.18951

Abstract

This study aims to examine the influence of Tax Fairness, Tax Understanding, and Tax Collection on Tax Compliance among Individual Employee Taxpayers at the Palembang Ilir Barat Pratama Tax Office (KPP Pratama). This study used a quantitative descriptive approach with primary data obtained through questionnaires and processed using SPSS. The results indicate that Tax Fairness, Tax Understanding, and Tax Collection have a positive and significant influence on Tax Compliance among Individual Employee Taxpayers. It is recommended that the government and the Directorate General of Taxes increase transparency and accountability in tax management to strengthen perceptions of fairness. Furthermore, individual taxpayers should improve their tax literacy and understanding, particularly regarding the obligation to report Annual Tax Returns, filing procedures, and applicable administrative sanctions.
Pengaruh Penerapan Digital Marketing, Kemudahan Digital Payment, dan Manajemen Keuangan terhadap Kinerja Keuangan UMKM di Kemiling Kota Bandar Lampung Muna, Rif'atul; Ridwansyah, Eksa; Pentiana, Destia; Damayanti, Damayanti
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19666

Abstract

This study aims to analyze the influence of digital marketing implementation, ease of digital payment, and financial management on the financial performance of MSMEs in Kemiling, Bandar Lampung. Using a quantitative approach, primary data were collected through questionnaires from 120 MSME respondents selected via purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that while digital marketing has a negative and non-significant effect, both digital payment and financial management significantly and positively influence MSME financial performance. Simultaneously, all three variables contribute to enhancing the competitiveness and sustainability of MSMEs in the digital era. This study underscores the importance of optimizing digital technology adoption balanced with prudent financial management to improve MSME financial outcomes.
Co-Authors Ade Rachmawati anggraini, Depita Anisa Putri Nurdian Anwar Rahman Arif Makhsun Arif Makhsun Artie Ardhita Rachman Azizah, Lina Bella Jelina Putri Budi Rahman D Pentiana Damara Saputra Siregar Damara Saputra Siregar Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Destia Pentiana Dewi, Anita Kusuma Dewi, Anita Kusuma Dian Nirmala Dewi Dwi Cahyo, Enggar Eka Jatmiko Sulistio Wati Endang Asliana Endang Asliana Faila Suffah Fitri Mareta Fitri Mareta, Fitri H, Yolanda Dila Sevia Hanifah, Nahlia Irawan Irawan Irawan Irawan Kurniawan, Umarudin Kusuma Dewi Lihan Rini Puspo Wijaya Lihan Rini Puspo Wijaya Maharani, Nabila Malik, Sakiran Manasikana, Arina Mareta , Fitri Maryani Maryani Meyliana Astriyantika Muhammad Daniel Muna, Rif'atul Nawangsih, Nenden Indah Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Qomariyah Nurwijayanti Olivia Luthfia Nabila Pangesti, Bella Pentiana, Destia Refdi Akmal, Refdi Riska Puji Astuti Rusmianto Rusmianto, Rusmianto Safitri, Enjel Novita Mei Sinaga, Fransiska siska aulia Siska Aulia Supriyatna, Agiska Ria Ulin Nuha Alfani Wayan Septianawati Yolanda Dila Sevia H Yuliansyah Yuliansyah Zya Pasha Melando