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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Rany Gesta Putri Rais
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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Pengaruh Sosialisasi Perpajakan, Sanksi Pajak dan Penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Rany Gesta Putri Rais; Nur Afni Yunita; Sri Julinda Saputri
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 10 No. 1 (2024): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.688 KB) | DOI: 10.56857/jtb.v10i1.34

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti pengaruh sosialisasi perpajakan, sanksi pajak, dan penerapan e-samsat terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kota Lhokseumawe. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden yang dihitung berdasarkan rumus Slovin dengan penentuan sampel adalah metode insitendal sampling. Pengumpulan data dilakukan dengan metode kuesioner. Terdapat beberapa metode penelitian yang digunakan untuk mencapai tujuan penelitian ini di antaranya adalah analisis statistika deskriptif, uji validitas, uji reabilitas, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas), analisis regresi berganda, dan uji t. Penelitian ini di olah dengan menggunakan program SPSS 29. Hasil penelitian dengan menggunakan uji t menunjukkan bahwa sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kota Lhokseumawe. Sedangkan sosialisasi perpajakan dan penerapan e-samsat tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kota Lhokseumawe.
Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi dan Penatausahaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Muhammad Yusra; Nur Afni Yunita; Sri Mulyati; Rany Gesta Putri Rais; Indah Maharani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1484

Abstract

This study aims to examine the effect of Human Resource Competence, Information Technology, and Regional Financial Administration on the quality of financial reports in the North Aceh Regency Government. This research uses Stakeholder Theory. The population includes heads of departments, financial sub-division heads, and treasurers in 33 SKPKs in North Aceh. Using purposive sampling, 92 respondents were selected. The research uses primary data and multiple linear regression analysis with SPSS 24. The results showed that Human Resource Competence and Information Technology positively and significantly affect financial reporting quality, while Regional Financial Administration has a negative but significant effect. Keywords : Human Resources Competence, Information Technology, Regional Financial Administration, Quality of Financial Reports
TRAINING AND MENTORING OF UMKM IN PREPARING FINANCIAL STATEMENTS USING ACCOUNTING COMPUTER APPLICATIONS Rany Gesta Putri Rais; Nur Afni Yunita; Nurhasanah; Yunina; Mursidah; Muhammad Yusra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1788

Abstract

Community Service activities are carried out with Donat Cici . The main objective of this community service activity is to improve the soft skills of MSME managers to compile financial reports both manually and digitally using Computer Accounting applications to facilitate business activities and decision making. The output produced in PKM activities is the expertise and ability of MSME managers to record transactions in the form of journals to compile financial reports both manually and digitally which helps the manager's business to be more efficient.
PROMOTING WOMEN'S ROLE THROUGH MSMEs E-COMMERCE AND DIGITALIZATION OF FINANCIAL REPORTS IN THE FRAMEWORK OF INCREASING PRODUCTIVITY Yunita, Nur Afni; Nurhasanah; Rany Gesta Putri Rais; Awaliyah, Fitri; Asvia, Meulu
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 3 (2023): November 2023 - February 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i3.1264

Abstract

The role of women experiences obstacles in mastering digital media, both in the field of marketing and creating digital financial reports, which becomes an obstacle in increasing productivity, therefore the team created training on creating e-commerce and preparing computer-based accounting financial reports. Community Empowerment Services activities are carried out using 4 (four) methods, namely the first method of identification includes theoretical study activities, the second method consists of searching for partners by conducting field observations and interviews regarding problems faced by partners within the scope of e-commerce and digitalization of financial reports. The third method is in the form of partner assistance training in the form of MSMEs E-Commerce and digital financial reports that use accounting computer applications as a means of increasing productivity. Furthermore, in the fourth method, evaluation is carried out so that the training carried out is right on target in accordance with the objectives of Community Empowerment Services activities.
Co-Authors Asvia, Meulu Fitri Awaliyah Indah Maharani Mursidah Nur Afni Yunita Nurhasanah Sri Julinda Saputri Sri Mulyati Yunina Yusra, Muhammad