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All Journal Jurnal Pendidikan Akuntansi (JPAK) Kinerja E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA ACCRUALS (Accounting Research Journal of Sutaatmadja) EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Equity Competitive Jurnal Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Manajemen Ubhara Healthy Journal Jurnal Akuntansi AKUNESA JAKPI Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Penelitian Pendidikan Indonesia Riset Akuntansi dan Keuangan Indonesia Equity Jurnal Akuntansi
Vinny Stephanie Hidayat
Universitas Kristen Maranatha
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HOW DO GOVERNMENT DIGITAL CONTENT, THEORY OF PLANNED BEHAVIOUR, AND TAX AWARENESS AFFECT TAX COMPLIANCE? Hidayat, Vinny Stephanie; Dewi, Nunik Lestari; Gunawan, Johanes Felix
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/2pr02333

Abstract

In the digital era, the utilization of technology by the government is crucial in improving tax compliance, especially for the younger generation as prospective taxpayers. This study examines the effect of tax digital content disseminated through the official social media of the Directorate General of Taxes on students' attitudes, subjective norms, perceived behavioral control, tax awareness, and tax compliance. The Theory of Planned Behavior approach is used as a theoretical basis to analyze changes in tax behavior. The research also examines the factors that attract students' attention to the digital content, by considering the attention span aspect. The sample in this study were active accounting students at one of the universities in Bandung City, who were selected through purposive sampling method. The method used is descriptive and explanatory research, with hypothesis testing using the PLS-SEM test. The novelty of this study lies in the integration of government digital content analysis with a behavioral psychology approach as well as attention to the attentional aspects of young audiences, which have not been widely discussed in previous tax compliance studies. This study found a positive relationship between government social media usage and elements of theory of planned behavior, tax awareness, and tax compliance. The results of this study provide practical implications for the government in designing more effective and sustainable digital communication strategies to increase young people's tax awareness and compliance.
Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Makassar I) Permana, Heyns Adrian; Hidayat, Vinny Stephanie
EQUITY Vol 25 No 1 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v25i1.4241

Abstract

Penelitian ini bertujuan untuk menguji kemampuan pengetahuan perpajakan dan sanksi perpajakan dalam mempengaruhi kepatuhan wajib pajak kendaraan bermotor pada Samsat I Makassar. Untuk itu dipilih sampel sebanyak 60 orang. Data diperoleh melalui penyebaran kuesioner. Analisis regresi berganda digunakan dalam analisis data. Hasil uji terverifikasi menunjukkan bahwa kesadaran wajib pajak terhadap pajak dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
The impact of hallyu (korean wave) on academic performance and learning burnout in accounting students Hidayat, Vinny Stephanie; Dewi, Nunik Lestari; Candra, Anastasya Regina
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254727

Abstract

This study aims to analyze whether there is an influence of Hallyu on students' Academic Performance, in addition to that the dominant influence of Hallyu on Academic Performance, whether it has a positive or negative effect. Regarding the effect of Hallyu on academic performance the findings of several earlier studies vary. This study uses respondents from the current era in an effort to boost the value and knowledge associated with the research findings. This study uses descriptive & exploratory methods and hypothesis testing using regression analysis. University Students in the accounting study program and master's program in accounting for the 2020–2023 batch at one of the private universities in Bandung make up the study's population. The respondents have completed tax-related courses, such as international tax, tax planning, and taxation. The number of students in the research sample was 137. Surveys were distributed in order to gather data. The results of the study showed that Hallyu has a positive effect on student academic performance. Hallyu is able to reduce academic burnout in learning, thereby increasing student enthusiasm in learning/undergoing lecture activities. The results of the interviews with the respondents and the T-Test's significance value, which is less than 0.05, demonstrate this.This research can be used as a reference for academics to consider including Hallyu elements (including K-Drama and K-Pop in course materials used in the teaching and learning process in the classroom, for example in case studies regarding tax accounting, international tax, dan tax planning) to increase student interest in attending lectures, so that it is expected to improve student academic performance. This study specifically analyzes whether Hallyu can overcome learning burnout in students, or whether it only takes up study time and reduces students' academic performance.
Training on the Creation and Digitalization of Financial Reports for the Success of MSMEs in the Future Hidayat, Vinny Stephanie; Oktavianti, Oktavianti; Angela, Aurora; Tjun, Lauw Tjun; Marpaung, Elyzabet Indrawati; Dewi, Nunik Lestari
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 4 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i4.20815

Abstract

Giving MSMEs sufficient knowledge about the kinds of financial statements they might utilize to support their operations is the aim of this community service. This program also aims to teach MSMEs how to create financial reports and how to use Microsoft Excel to digitize them. On November 5, 2024, this training took place in Jatiendah Village. Case studies and training are the techniques employed in this community service project. Prior to working on comprehensive sample questions for the financial statement preparation process and doing discussion sessions (questions and answers), the speaker first provided information about MSME financial statements. The facilitator remains by the participants' side as they complete the practice questions. After completing this training, it can be said that participants have a sufficient understanding of the different kinds of financial statements, the steps involved in creating financial statements from start to finish, and how to convert manual financial statement recording in books to digital financial statement recording in Microsoft Excel. In summary, this training has been successful in improving participants' comprehension of fundamental accounting principles and the creation and digitization of financial statements. The 10% rise in post test scores above pre test results illustrates this.
Training on Digital Marketing Strategies for Palintang Hamlet MSMEs Oktavianti, Oktavianti; Hidayat, Vinny Stephanie; Angela, Aurora; Kristiawan, Allen; Dewi, Nunik Lestari; Monalisa, Yani
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 2 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i2.22878

Abstract

This community service project aims to educate Palintang Hamlet MSMEs on digital marketing. This course focuses on basic digital marketing techniques that can enhance the business operations of MSMEs in Palintang Hamlet. Palintang Hamlet hosted this training on April 15 and 29, 2025, with 25 participants. This community service uses counselling and discussion techniques. A discussion session with the trainees followed the speaker’s presentation of digital marketing-related content. It can be said that after this training, Palintang Hamlet MSME actors are better aware of digital marketing strategies.
Co-Authors AA Sudharmawan, AA Angelica, Elniara Aurora Angela Candra, Anastasya Regina Christian Jovi Christine Dwi Karya Susilawati Cristian Jovi Debbianita Destiana, Raden Shafira Dewi, Sherin Ivana Eddy, Endah Purnama Sari Eiren Eunike Eiren Eunike Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erwan Fauzan, Iqbal Rafikhul Fransiscus Felix Bhaktiar Gunawan, Johanes Felix Herawati Yusuf Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Ivana - Jovi, Christian Kambono, Herman Kristiawan, Allen Kurnia, Anastasya Sumargo Kurniawan, Miko Katon Lauw Tjun Tjun Lidya Agustina Manullang, Agnes Theresia Monalisa, Yani Nindy Tanison Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Permana, Heyns Adrian Ranesa Thedya Riki Martusa3 Rini Handayani Rini Handayani Rini Susanty Se Tin SETIN, SETIN Sinta Setiana Soddin Mangunsong Steven Asher Surifran, Vicky Putra Tan , Kwang En Verani Carolina Wadu, Adinda Violetta Caroline Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina