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All Journal Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Riset Mahasiswa Akuntansi Jurnal Zentrum Mengabdi
Tusta Citta Ihtisan Tri Prasidya
Universitas Mataram
Economics, Econometrics & Finance Social Sciences

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TATA KELOLA PARKIR UNTUK PENINGKATAN POTENSI PENDAPATAN RETRIBUSI PARKIR DI KOTA MATARAM Tusta Citta Ihtisan Tri Prasidya
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 1 (2023): Jurnal Riset Mahasiswa Akuntansi, Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i1.644

Abstract

Pengujian potensi parkir ini diharapkan dapat memberikan data serta informasi secara riil dengan yang terjadi di mataram. Adapun sistematika Laporan kemajuan Uji Petik Parkir dimulai dari penjelasan singkat dan terperinci terkait latar belakang masalah yang berpusat pada penggalian peningkatan potensi PAD (Pendapatan Asli Daerah) dari Retribusi Parkir pada Kota Mataram. Selanjutnya akan diikuti dengan uraian-uraian terkait potensi PAD dari Uji Petik yang sebanyak 100 Titik yang tersebar di Kota Mataram meliputi: Pengambilan data, rincian kendala-kendala yang telah dikumpulkan oleh Koordinator Lapangan, wawancara kepada Juru Parkir, Korlap dari Dinas Perhubungan, dan surveyor di lapangan pada saat pengumpulan data. Selain itu, pada bagian ini akan dijelaskan secara komprehensif terkait dengan potensi secara bruto dan netto dari hasil uji petik parkir dan beberapa faktor penentu dalam tren pengguna jasa parkir. Terakhir, laporan ini akan berisi tentang kesimpulan-kesimpulan yang dapat telah ditarik secara sistematis dan terstruktur melalui pendekatan saintifik dengan metode-metode keilmiahan.
Pengaruh Kesadaran Wajib Pajak Dan Mental Accounting Terhadap Penggelapan Pajak: Persepsi Mahasiswa Akuntansi Universitas Mataram Vivi Aulia Ananda; Wahidatul Husnaini; Tusta Citta Ihtisan Tri Prasidya
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.3285

Abstract

This study is motivated by Indonesia's low tax ratio, which is partly attributable to taxpayers' non-compliance, including tax evasion practices. The purpose of this study is to examine and analyze the effect of taxpayer awareness and mental accounting on the perception of tax evasion among undergraduate accounting students at the University of Mataram. This study employs a quantitative approach with an associative research design and uses primary data collected through questionnaire distribution. The sample consisted of 131 respondents selected using purposive sampling based on the Slovin formula. The respondents were active undergraduate accounting students at the University of Mataram who had completed Taxation I and Taxation II courses. The data were analyzed using multiple linear regression analysis. The findings indicate that taxpayer awareness has a significant effect on perceptions of tax evasion, whereas mental accounting has no significant effect. Nevertheless, both independent variable exhibit a negative relationship with perceptions of tax evasion. Furthermore, the model explains 4% of the variance in perceptions of tax evasion, while the remaining 96% is explained by other factors. These findings suggest that factors other than taxpayer awareness and mental accounting are likely to play a more substantial role in shaping students perceptions of tax evasion.
PERPAJAKAN LINGKUNGAN DI SEJUMLAH EKONOMI ASIA: ANALISIS KONSEPTUAL KOMPARATIF TENTANG EFEKTIVITAS DAN PELAJARAN KEBIJAKAN BAGI INDONESIA Tusta Citta Ihtisan Tri Prasidya; M. Ali Fikri; Baiq Krisnina Maharani Putri; Wahyu Candra Dewi; Agsirin Eka Kumala; Siti Nur Inayah Asyuro'
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 12 No 2 (2026): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v12i2.770

Abstract

This study evaluates environmental taxation across four dimensions: environmental, economic, governance, and social; in five selected Asian countries. The production and consumption process frequently exclude environmental cost, leaving the society to bear the consequences of damaged nature ecosystem and increasing prevalent of climate crisis. Introduced by Pigou, environmental tax is presented as a fiscal instrument to incorporate these externalities into economics decision making process. Focusing on China, South Korea, India, Vietnam, and Thailand, this study comparatively evaluates the effectiveness of environmental tax implementation across different dimensions. These countries represent important cases given their rapidly expanding economies, significant environmental pressures, and relatively developed environmental taxation frameworks within Asia region. The investigation shows that carbon intensity declined in five countries, although only South Korea recorded a decline in absolute CO₂ emissions. Evidence from China indicates improvements in local pollution, while India illustrates constraints in the use of environmental tax revenues. Yet, broader economic effects and the actual social incidence of environmental taxation remain insufficient to establish comprehensive policy effectiveness. To synthesize these findings, the study develops a promise-design-implementation-response-outcome framework, linking policy effectiveness to the selection of appropriate tax bases, effective tax rates, enforcement capacity, technological alternatives, and revenue use. For Indonesia, the findings highlight the importance of aligning environmental tax instruments with policy objectives, strengthening measurement and verification mechanisms, and integrating revenue accountability and social protection into policy design.
Pengembangan Sistem Persediaan Dan Harga Pokok Produksi Berbasis Komputer Pada CV. Arena Furniture Shasha Try Marchelina; Sukma Ayu; Veryan Wibitama; Tusta Citta Ihtisan Tri Prasidya; Yusli Mariadi
Jurnal Zentrum Mengabdi Vol. 2 No. 1 (2025): Zentrum Mengabdi, May 2025
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/t3qhn067

Abstract

CV. Arena Furniture, a furniture manufacturing company, faced challenges in accurately calculating production cost (HPP) and automatically updating inventory. This project designed and implemented an inventory and HPP system based on Microsoft Excel to automate cost calculations and update inventory in real-time. The implementation of this system contributes to improved operational efficiency and data accuracy, supports strategic decision-making, and facilitates more structured and data-driven business management.
Co-Authors Agsirin Eka Kumala Baiq Krisnina Maharani Putri M. Ali Fikri Shasha Try Marchelina Siti Nur Inayah Asyuro' Sukma Ayu Veryan Wibitama Vivi Aulia Ananda Wahidatul Husnaini Wahyu Candra Dewi Yusli Mariadi