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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Indonesian Economy and Business IKRA-ITH EKONOMIKA eCo-Buss International Journal of Marketing and Human Resource Research Acman: Accounting and Management Journal Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Jurnal Digitalisasi Akuntansi Journal of Accounting Inaba Inaba of Community Services Journal
Wajib Ginting
Universitas Indonesia Membangun
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences

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The Influence of Information Technology Utilization in Taxation, Tax Socialization, and Tax Sanctions on Individual Taxpayer Compliance at the Bandung Cibeunying Primary Tax Office Nadhir, Maziyyah; Ginting, Wajib; Hamdani, Deni
Jurnal Indonesia Sosial Sains Vol. 7 No. 2 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i2.2223

Abstract

Taxes are a potential source of state revenue to be able to achieve development success, so that from year to year tax revenues are expected to continue to increase in an effort to finance national development. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the taxpayer's compliance, the more tax revenue will increase, and vice versa. This study aims to test and analyze the influence of information technology in taxation, tax socialization, and tax sanctions on the compliance of individual taxpayers at the Bandung Cibeunying Pratama Tax Service Office. The research method uses explanatory research, a data collection technique using primary data obtained through the distribution of questionnaires. The research sample was 100 respondents, the sampling method used accidental sampling. The data analysis technique used multiple linear regression analysis. The results of the study show that descriptively the application of information technology in taxation, tax socialization, and tax sanctions is optimal, while taxpayer compliance is still low. As for verifiability, the results were obtained that: (1) information technology in taxation has a significant effect on taxpayer compliance, (2) tax socialization has a significant effect on taxpayer compliance, (3) tax sanctions have a significant effect on taxpayer compliance, and (4) information technology in taxation, tax socialization, and tax sanctions have a significant effect on taxpayer compliance.
PENGARUH LITERASI KEUANGAN DIGITAL DAN PENGGUNAAN FINTECH TERHADAP KINERJA KEUANGAN UMKM DI KOTA BANDUNG Sari, Lisna; Ginting, Wajib; Anggraeni, Imas
Jurnal Digitalisasi Akuntansi Vol 3 No 2 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Perkembangan teknologi digital mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mengadopsi layanan keuangan berbasis teknologi (financial technology/fintech) guna meningkatkan efisiensi dan daya saing. Namun, rendahnya literasi keuangan digital menjadi kendala dalam pemanfaatan fintech secara optimal. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan digital dan penggunaan fintech terhadap kinerja keuangan UMKM di Kota Bandung. Metode penelitian menggunakan pendekatan kuantitatif asosiatif dengan analisis regresi linier berganda. Data diperoleh melalui kuesioner kepada 60 pelaku UMKM pengguna fintech, yang selanjutnya diuji validitas dan reliabilitasnya menggunakan SPSS. Hasil penelitian menunjukkan bahwa literasi keuangan digital berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM (p = 0,009). Penggunaan fintech juga terbukti berpengaruh signifikan terhadap kinerja keuangan (p = 0,000). Secara simultan, kedua variabel menjelaskan 77,8% variasi dalam kinerja keuangan UMKM. Temuan ini menegaskan pentingnya peningkatan literasi keuangan digital dan optimalisasi pemanfaatan fintech sebagai strategi mendukung keberlanjutan serta pertumbuhan UMKM di era digital. Implikasi penelitian ini mengarahkan pelaku usaha, pemerintah daerah, dan penyedia layanan fintech untuk berperan aktif dalam membangun ekosistem ekonomi digital yang inklusif.
Pengaruh Ukuran Perusahaan, DER, ROA, dan Kepemilikan Saham Publik pada CSRD Perusahaan Pertambangan BEI 2019–2024 Natasya Insani Majid Koswara; Wajib Ginting
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2971

Abstract

Penelitian ini berupaya mengkaji secara empiris pengaruh ukuran perusahaan, Debt to Equity Ratio (DER), Return On Assets (ROA), dan Kepemilikan Saham Publik pada Corporate Social Responsibility Disclosure (CSRD) perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2024. Metodologi yang dipergunakan pada studi ini ialah metodologi kuantitatif dengan menerapkan teknik deskriptif verifikatif. Data sekunder diperoleh dari pengambilan sampel secara purposive sampling dari enam emiten. Analisis data meliputi uji statistik deskriptif, uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, serta autokorelasi), regresi linier berganda, koefisien korelasi Pearson, dan uji t. Temuan mengindikasikan secara parsial, Ukuran Perusahaan serta DER berkontribusi signifikan pada pengungkapan CSR, sedangkan ROA serta kepemilikan saham publik tidak berkontribusi pada pengungkapan CSR. Nilai koefisien determinasi (R²) 48,02% mengindikasikan tiap variabel dalam model mampu menjelaskan pengungkapan CSR 48,02%, sementara sisanya 51,98% disebabkan oleh faktor lain di luar cakupan studi ini.
THE SOCIALIZATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) AND WORKSHOP ON SPREADSHEET APPLICATIONS FOR FINANCIAL REPORTS Ferry Kosadi; Wajib Ginting
Inaba of Community Services Journal Vol. 1 No. 1 (2022): Volume 1 No. 1, June 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v1i1.32

Abstract

The purpose of this activity is to increase knowledge and understanding of formal financial reports in accordance with SAK EMKM through socialization in the process of accounting records and preparation of financial reports as well as training using spreadsheet application software to compile financial reports with a transactional approach commonly used by business actors, namely cash disbursements and receipts with automation. the process of recording inventories, fixed assets and preparing formal financial reports in the form of Profit and Loss and Financial Position (Balance Sheet). Initial Stages of Activities, conducting several interview processes to find out the production, buying and selling processes as well as recording habits including recording fixed assets and inventories. Then proceed with the preparation of socialization materials for recording and financial reporting based on SAK EMKM and compiling an application for recording transactions with automation in making financial reports using Spreadsheet Software, namely Microsoft Excel with VBA and Macro. Furthermore, the Socialization of Recording and Preparation of Financial Reports based on SAK EMKM and Workshop on the Use of Spreadsheet Applications in Making Financial Reports was carried out. The results show that the majority of MSME actors tend not to register formally and do not make financial reports based on SAK EMKM. The preparation of financial statements is carried out when there is a need for legality related to access to funding by involving third parties in its preparation.
Socialization of Accounting Records and Financial Reports Preparation Using Several Alternative Software Ferry Kosadi; Wajib Ginting
Inaba of Community Services Journal Vol. 3 No. 1 (2024): Volume 3 No. 1, June 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i1.283

Abstract

The aim of this activity is to improve the technical skills of participants, especially in the process of managing accounting data and preparing financial reports through various alternative software and preparing participants' involvement in activities with MSMEs. The main obstacle faced is technical problems related to tracking troubleshooting when the software process is disrupted, or the results of the process are not as they should be. Repeated software usage training will provide better abilities along with an understanding of the characteristics of each software used. Participants can understand the database as the main part of an information system well, but the technical preparation of the database structure still requires further socialization. Participants' interest and confidence in contributing to community services activities showed a very good response so that in future activities it is hoped that their involvement can continue to be increased by previously carrying out orientation and conditioning on certain software.
Co-Authors Aisyah Ananda Putri Angelawati, Veronica Tria Anggraeni, Imas Deni Hamdani Dessy Rosmawati Dinny Nuari Nurlita Rochaendi Erikson Situmorang Fatikhah, Ananta Allahysyach Fauziah, Yulistia Resti Ferry Kosadi Kamilah, Salwa Lisna Sari Muhtarudin Muhtarudin Nadhir, Maziyyah Natasya Insani Majid Koswara Octaviany, Siska Parwati, Shifa Putra, Raihan Cipta Permana Rifka Loka, Yolana Vina Merliana Yourinda, Annisa Zannati, Nurul Izmi Aulia