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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Riset Akuntansi dan Keuangan Jambura Accounting Review JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Akuntansi SOLUSI Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknologi (SMIPT) Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Pengabdian UNDIKMA Jurnal Ilmiah Raflesia Akuntansi Balance : Jurnal Akuntansi dan Manajemen International Journal of Accounting & Finance in Asia Pasific INCOME: Indonesian Journal of Community Service and Engagement Jurnal Akuntansi Manado (JAIM) Society
Pricilia Joice Pesak
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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PENGARUH PROGRAM KERINGANAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA SAMSAT MINAHASA) Sovia Lara; Jaqueline E.M. Tangkau; Pricilia J. Pesak
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1495

Abstract

This study aims to analyze the influence of motor vehicle tax relief programs, taxpayer awareness, tax socialization, and service quality on taxpayer compliance at the Samsat Minahasa Office. The research employed a quantitative approach using a survey method and multiple linear regression analysis. The population consisted of registered motor vehicle taxpayers, while a sample of 65 respondents was determined using the Slovin formula with a 10% significance level and purposive sampling technique. Data were collected through a structured questionnaire and analyzed using SPSS version 30. The results indicate that tax relief programs, tax socialization, and service quality have a positive and significant effect on taxpayer compliance. In contrast, taxpayer awareness does not significantly influence compliance. The coefficient of determination (R²) of 0.547 shows that 54.7% of the variance in taxpayer compliance is explained by the four independent variables, while the remaining 45.3% is influenced by other factors outside the research model.
Implementation of a Web-Based Production-Cycle Accounting Information System for the Culinary MSME RM Pawon Selaras, Minahasa Regency Pricilia Joice Pesak; Lenny Leorina Evinita; Florence Olivia Moroki; Jaqueline E. M Tangkau; Miryam Pingkan Lonto
Jurnal Pengabdian UNDIKMA Vol. 7 No. 3 (2026): August (IN PRESS)
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i3.21396

Abstract

This community service program aims to assist RM Pawon Selaras, a culinary micro, small, and medium-sized enterprise (MSME) located in Perum Unima, Minahasa Regency, in digitalizing its production management through a web-based Accounting Information System (AIS). The program adopted a participatory mentoring approach implemented from April to June 2026 through six stages: planning, needs analysis, system design, implementation, testing using Black Box Testing, and system deployment with maintenance. Program evaluation was conducted qualitatively through semi-structured interviews, observations, and documentation to assess system usability and partner capacity development. The resulting web-based application provides integrated features for raw material management, menu and recipe management, production planning, quality control, waste recording, inventory updating, and the generation of production and cost of goods manufactured reports. The program produced two major outcomes: the successful implementation of a functional digital information system and enhanced partner capacity in managing production records and operational information. The partner transitioned from intuitive, memory-based practices to structured, integrated, and data-driven documentation that supports pricing decisions and business performance evaluation. These findings suggest that the digital transformation of MSMEs can begin by addressing internal operational and record-management needs rather than focusing solely on digital marketing, and that sustained mentoring plays a critical role in facilitating technology adoption. Further evaluation using quantitative performance indicators is recommended to assess improvements in operational efficiency and waste reduction.
Evaluation of Coretax Revenue Through System Quality and Training of Tax Officials Jaqueline Elizabeth Margaretha Tangkau; Pricilia Joice Pesak
Jurnal Akuntansi Vol. 30 No. 2 (2026): May 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3694

Abstract

The purpose of this study is to provide empirical evidence on the use of coretax based on the modified Technology Acceptance Model (TAM). Employing a quantitative approach, this research surveyed a complete, saturated sample of 122 tax officials at the regional office of DGT Suluttenggomalut. The data was analyzed using PLS-SEM. The research findings reveal that perceived usefulness significantly mediates the impact of system quality and training on coretax utilization. Interestingly, system quality and training exhibit absolutely no direct influence on actual system usage. Furthermore, perceived ease of use is entirely unable to serve as a mediating variable between these factors and coretax utilization. Ultimately, this study introduces a novel perspective to existing TAM literature, demonstrating that within mandatory information systems, perceived usefulness remains the absolute key factor compelling individuals to willingly adopt and use the technological platform.
Pertumbuhan Desa Wisata: Digitalisasi Bumdes, Transparansi Laporan Keuangan, Kualitas Sumber Daya Manusia Alfred Salindeho; Ahmad Gazali; Pricilia Joice Pesak
Solusi Vol. 24 No. 2 (2026): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v24i2.14065

Abstract

Penelitian ini berfokus pada kebutuhan untuk mempercepat pertumbuhan desa melalui pemanfaatan teknologi dan tata kelola yang akuntabel, sesuai dengan rencana pembangunan dan penguatan BUMDes.  Tujuan penelitian ini adalah menyelidiki bagaimana digitalisasi, transparansi anggaran, dan kualitas sumber daya manusia memengaruhi pertumbuhan desa di Desa Tumaluntung dan Desa Sawangan, Minahasa Utara. Populasi penelitian ini adalah masyarakat dan aparatur desa pada kedua desa tersebut, dengan jumlah sampel sebanyak 247 responden yang ditentukan menggunakan purposive sampling. Metode survei kuantitatif digunakan; pengujian asumsi klasik dan estimasi regresi linier berganda dilakukan dengan alat analisis Stata 17. Hasil menunjukkan bahwa digitalisasi memiliki efek positif, tetapi belum signifikan secara statistik; transparansi anggaran dan kualitas SDM berpengaruh positif dan signifikan terhadap pertumbuhan desa. Hal ini berarti bahwa peningkatan tata kelola dan kemampuan manusia adalah pengungkit utama kinerja, sementara digitalisasi berhasil hanya dapat dicapai melalui kesiapan organisasi, peraturan yang jelas, dan dukungan untuk implementasinya. Jadi, untuk membuat manfaat digitalisasi menjadi hasil pembangunan yang nyata, kebijakan desa harus memprioritaskan transparansi dan pengembangan SDM. Secara teoritis, penelitian ini menyimpulkan bahwa digitalisasi hanya dapat menjadi katalis pembangunan yang nyata jika didukung oleh penguatan kapasitas manusia dan keterbukaan informasi. Oleh karena itu, kebijakan desa harus diprioritaskan pada pengembangan SDM yang adaptif dan sistem anggaran yang transparan untuk menciptakan ekosistem pertumbuhan yang berkelanjutan. Pengelola Bumdes perlu memprioritaskan penguatan kapasitas sumber daya manusia, penerapan sistem pengelolaan keuangan yang transparan, serta pemanfaatan digitalisasi yang didukung kesiapan organisasi agar mampu mendorong pertumbuhan desa secara lebih efektif dan berkelanjutan.
Co-Authors Ahmad Gazali Ahmad Gazali, Ahmad Alfred Salindeho Alfred Salindeho Alfrina Mewengkang Andrew Marunduh Avrill T. P. Koraag Fanny Nella Nanlohy Florence O. Moroki Florence Olivia Moroki Gazali , Ahmad Hendrik Gamaliel Jaqueline E. M Tangkau Jaqueline E.M. Tangkau Jaqueline Elizabeth Margaretha Tangkau Jein Tamaela Jullie J Sondakh Kambey, Joseph Karundeng, Frandy E F Lenny Leorina Evinita Miran, Michael Miryam Pingkan Lonto Pilly, Winny Laresta Pratiwi, Ananta Dian Regina Redemta Ohoiwai Revolson Mege Roring, Verawaty Ida Yani Rouna Meisda Paoki Salindeho , Alfred Salindeho, Alfred Sovia Lara Tarida Elisa Butarbutar Tarida Elisa Butarbutar Tinneke Evie Meggy Sumual