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All Journal Ensiklopedia of Journal Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Manajemen Dan Akuntansi Medan
TRIWAHYUNI, NADIA
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH SELF ASSESSMENT SYSTEM DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK MELALUI TAX EVASION (Studi Kasus Pada Wajib Pajak di KPP Pratama Rengat) NURFITRIANI, NURFITRIANI; RIFAYANI, DESIYANTI; TRIWAHYUNI, NADIA; ALQORNI, NISA; NURAINI, NURAINI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3078

Abstract

This research aims to assess the influence of the self-assessment system and tax information technology on tax compliance through tax evasion. The sample used is taxpayers registered at the Rengat KPP in Prov. Riau as many as 105 respondents. The type of data used is primary data by distributing questionnaires. The data analysis tool used is SEM with the help of PLS Ver. 3. The results of this research show that the direct relationship between the self-assessment system and tax information technology has no effect on tax compliance. However, the self-assessment system and tax information technology have an influence on tax evasion. In an indirect relationship (intervening), the results show that tax evasion mediates the influence of the self-assessment system on tax compliance, while tax evasion cannot mediate the influence of tax information technology on tax compliance
PENGARUH PENERAPAN ETIKA TERHADAP PENINGKATAN PROFESIONALISME AKUNTAN PUBLIK PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU Rifayani, Desiyanti; Triwahyuni, Nadia; Nurfitriani, Nurfitriani
Ensiklopedia of Journal Vol 6, No 4 (2024): Vol. 6 No. 4 Edisi 2 Juli 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i4.2502

Abstract

Empirically, this research aims to examine the effect of implementing ethical rules in increasing the professionalism of public accountants. This research was conducted at 8 Public Accounting Firms in Pekanbaru. It was conducted by distributing 66 questionnaires. The analytical tool used in this research was multiple regression. Based on the data analysis and discussion, the results of this research showed that the application of independence, integrity and objectivity, the application of responsibility to colleagues, and the application of other responsibilities and practices have an effect in increasing the professionalism of public accountants. On the other hand, the application of responsibility to clients has no significant effect in increasing professionalism of public accountants at public accounting firms in Pekanbaru. Keywords: independence, objectivity, integrity, responsibility, profesionalism.
Sosialisasi Pengenalan dan Pencatatan Akuntansi pada Kelompok Tani Kelurahan Maharatu Nuraini, Nuraini; Rifayani, Desiyanti; Triwahyuni, Nadia; Alqorni, Nisa
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v6i1.5762

Abstract

This community service activity aimed to enhance the knowledge and skills of members of the Maharatu Urban Farmer Group in Pekanbaru regarding basic financial recording and bookkeeping. The method employed was a socialization and counseling approach to introduce the importance of simple financial documentation. A total of 25 participants, all members of the farmer group, took part in the activity. The results indicate that the participants gained a clear understanding of basic accounting principles and the practice of simple bookkeeping. Furthermore, they recognized the importance of separating household finances from agricultural business finances, which is crucial for better financial management in farming operations.
Sosialisasi Pengenalan dan Pencatatan Akuntansi pada Kelompok Tani Kelurahan Maharatu Nuraini, Nuraini; Rifayani, Desiyanti; Triwahyuni, Nadia; Alqorni, Nisa
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v6i1.5762

Abstract

This community service activity aimed to enhance the knowledge and skills of members of the Maharatu Urban Farmer Group in Pekanbaru regarding basic financial recording and bookkeeping. The method employed was a socialization and counseling approach to introduce the importance of simple financial documentation. A total of 25 participants, all members of the farmer group, took part in the activity. The results indicate that the participants gained a clear understanding of basic accounting principles and the practice of simple bookkeeping. Furthermore, they recognized the importance of separating household finances from agricultural business finances, which is crucial for better financial management in farming operations.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN DANA DESA DI DESA MEKAR JAYA KECAMATAN KAMPAR KIRI KABUPATEN KAMPAR RIFAYANI, DESIYANTI; TRIWAHYUNI, NADIA
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4354

Abstract

Village funds are one of the government's efforts to realize equitable development between central and regional areas. One form of accountability in the management of village funds by the village government is through the implementation of transparency and accountability in budget utilization. This study aims to analyze the influence of transparency and accountability on the management of village funds in Mekar Jaya Village, Kampar Kiri District, Kampar Regency. In the context of village governance, transparency and accountability are key principles in achieving good governance. In recent years, the allocation of village funds has continued to increase, thus requiring their management to be carried out openly and responsibly. This research employs a quantitative approach by distributing questionnaires to village officials, community leaders, and local residents in Mekar Jaya Village. Data analysis was conducted using statistical tools to determine the effect of each variable. The results showed that partially, transparency does not have a positive effect on the management of village funds, while accountability has a positive effect. Simultaneously, transparency and accountability do not have a significant positive effect on the management of village funds.
Transformasi Peran Sistem Akuntansi UMKM Berbasis FinTech dan Pembayaran Digital Dalam Meningkatkan Kinerja Manajerial NURAINI; Rifayani, Desiyanti; Triwahyuni, Nadia
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7874

Abstract

Latar belakang: Perkembangan teknologi digital telah mendorong perubahan signifikan dalam pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Pemanfaatan Financial Technology (FinTech) dan sistem pembayaran digital tidak hanya mempermudah proses transaksi, tetapi juga mengubah peran sistem akuntansi dari sekedar alat pencatatan menjadi sumber informasi yang mendukung pengambilan keputusan manajerial. Perubahan ini menjadi penting mengingat sebagian besar UMKM masih menghadapi keterbatasan dalam pengelolaan keuangan dan kualitas informasi akuntansi. Metode penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur. Data diperoleh dari artikel ilmiah nasional dan internasional yang relevan dalam kurun waktu sepuluh tahun terakhir. Literatur dianalisis secara deskriptif dengan mengidentifikasi, mengklasifikasikan, dan mensintesis temuan penelitian yang berkaitan dengan FinTech, pembayaran digital, sistem akuntansi UMKM, dan kinerja manajerial. Hasil penelitian: Hasil tinjauan menunjukkan bahwa penerapan FinTech dan sistem pembayaran digital mampu meningkatkan kualitas informasi akuntansi UMKM, terutama dari aspek akurasi, ketepatan waktu, dan kemudahan akses. Informasi keuangan yang lebih andal mendukung pemilik UMKM dalam melakukan perencanaan usaha, pengendalian biaya, serta evaluasi kinerja secara lebih objektif. Namun demikian, implementasi sistem akuntansi digital masih menghadapi kendala berupa keterbatasan literasi akuntansi dan digital serta kesiapan sumber daya manusia. Kesimpulan: Transformasi sistem akuntansi UMKM berbasis FinTech dan pembayaran digital berperan penting dalam meningkatkan kinerja manajerial. Sistem akuntansi digital tidak hanya berfungsi sebagai alat pencatatan, tetapi juga sebagai instrumen manajerial yang mendukung pengelolaan usaha secara lebih profesional dan berkelanjutan.
Co-Authors ALQORNI, NISA Nuraini Nuraini Nuraini Nurfitriani Nurfitriani, Nurfitriani RIFAYANI, DESIYANTI