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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KOTA PRAYA M. Wahyullah; Febriantina Istiharoh; Ida Ayu Nursanty
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 12 No. 2 (2024): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v12i2.587

This research aims to determine the factors that influence motorbike taxpayer compliance at the Praya City Samsat Office. This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using a Likert scale. The population in this study were taxpayers registered at the Praya City Samsat Office, totaling 194,926. Sampling used the Slovin technique. The sample used was 100 respondents. The data analysis technique used is multiple linear regression analysis with IBM SPSS 25 software. The results of this study show that taxpayer awareness (X1), tax service quality (X3), moral obligations (X4) do not have a positive effect on motor vehicle taxpayer compliance in Praya City Samsat Office, while tax knowledge (X2) and tax sanctions (X5) have a positive effect on motor vehicle taxpayer compliance at the Praya City Samsat Office. The R Square figure shows a value of 68.2% so that 31.8% is influenced by other variables.

Penguatan Manajemen Usaha Krupuk Gandum Di Desa Kediri Selatan Lombok Barat Ida Ayu Nursanty; Baehaqi Syakbani; Rusli Amrul; Fariantin, Erviva; I Nengah Arsana; I Made Murjana; M. Wahyullah; Nendy Pratama Agusfianto; Elvina Setiawati; Yusi Faizathul Octavia
Valid Jurnal Pengabdian Vol. 3 No. 1 (2025): Vol. 3 No. 1 Januari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Strengthening business management in the wheat cracker business group in South Kediri Village, West Lombok is an implementation of community service carried out by STIE AMM Mataram lecturers. Strengthening business management is in order to increase the group's understanding of the problems that arise in carrying out the wheat cracker business. The problems that arise during mentoring are that business development does not have a clear plan so that the goals and objectives of the wheat cracker business to be achieved are not clear, there is no effective marketing promotion and there is a lack of access to collaborate with other parties. The method of implementing this service uses discussion and assistance in making product labeling and making banners as well as introducing promotions through the South Kediri Village website. The results obtained from this service are that the group understands business management, the group understands marketing using labeling and digitalization promotion through the South Kediri Village website.

Pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan Pada Nilai Perusahaan Farmasi yang Terdaftar di BEI Tahun 2018 - 2021 Ida Bagus Kediri Wibawa Putra; M. Wahyullah; Putri Reno Kemala sari
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to analyze the Effect of Capital Structure, Profitability, and Company Size on the Value of Companies Listed on the Indonesia Stock Exchange in 2018-2021. The type of research used in this study is associative research. The variables of this study consist of 3 (Three) independent variables, namely Capital Structure (X1), Profitability (X2), and Company Size (X4), and the dependent variable is Company Value (Y). The population in this study is all pharmaceutical companies listed on the Indosesia Stock Exchange from 2018 to 2021. Samples were taken using purposive sampling of 8 companies. The data analysis method used is multiple linear regression analysis using SPSS application version 23. The results of this study show that, Capital Structure, Profitability, and Company Size have no effect on the value of the Company. This result also shows that the independent variables, namely Capital Structure (X1), Profitability (X2), and Company Size (X3) are able to explain the dependent variable, namely company value (Y) by 5.0%. While the remaining 95.0% is influenced by other variables.

Penggunaan Media Sosial Untuk Memasarkan Abon Pada UKM Abon Hasanah Di Desa Kediri Selatan Kabupaten Lombok Barat Nursanty, Ida Ayu; Baehaki Syakbani; Rusli Amrul; Erviva Fariantin; I Nengah Arsana; I Made Murjana; M. Wahyullah; Nendy Pratama Agusfianto; Elvina Setiawati; Yusi Faizathul Octavia
Valid Jurnal Pengabdian Vol. 3 No. 2 (2025): Vol. 3 No. 2 Juli 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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This community service program aims to support Micro, Small, and Medium Enterprises (MSMEs) in promoting shredded meat products (abon) to enhance public awareness and reach potential consumers. One of the main strategies implemented is the utilization of social media, particularly through the creation of an Instagram business account designed to build consumer trust in the product. The program was conducted in three stages: initial interviews and discussions, training and mentoring, and evaluation of MSME progress. The training focused on effective techniques for managing social media accounts, while mentoring involved monitoring the implementation of digital strategies and assessing the use of Instagram as a promotional platform. The results indicate that the shredded meat product has gained wider recognition among potential consumers, who consider it worth purchasing due to its savory taste and nutritional value as a daily food complement. Therefore, this community service program successfully expanded the market reach of abon through an appropriate digital marketing strategy.

Analisis Indeks Kepuasan Masyarakat (IKM) Terhadap Kualitas Pelayanan Pada PT. PLN (Persero) Mustamin; Nazwin, Asfarony Hendra; M. Wahyullah
Valid: Jurnal Ilmiah Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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This study aims to measure the level of public satisfaction with the quality of service provided by PT. PLN (Persero), using the Sape Customer Service Unit in Bima Regency as a case study. Employing a survey method with a questionnaire as an instrument, this research analyzes nine aspects of service, including facilities and infrastructure, employee behavior, and service completion time. The data analysis technique used questionnaire data with a Customer Satisfaction Survey (CSS) analysis based on the Indonesian Minister of Administrative and Bureaucratic Reform Regulation No. 14 of 2017. The results show that overall, from the nine service elements, the Public Satisfaction Index for PLN Sape services is categorized as Good with a conversion value of 80.08%. The most satisfying aspect is facilities and infrastructure with a conversion value of 85.25%, while the lowest is employee behavior at 76.75%, making it the most dominant factor influencing the level of satisfaction. These findings provide recommendations for PLN management to improve the quality of service to meet public expectations and increase customer satisfaction. This study is expected to serve as a reference for further studies on public satisfaction with electricity services.

Determinasi Kualitas Pengelolaan Keuangan Di Sekretariat DPRD NTB Nurazlinda; Rusli Amrul; Baiq Kisnawati; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to analyze the factors that influence the quality of financial reports in the secretariat of the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province. The independent variables in this study are the Regional Financial Accounting System, Human Resource Competence, Control and Utilization of Technology while the dependent variable is the Quality of Financial Reports. The study was conducted at the NTB Provincial DPRD Secretariat Office with a sample of 50 financial staff who understand and carry out the financial transaction process. Data were obtained by distributing 50 questionnaires to respondents then the results of the questionnaire were processed using SPSS 29. The data were analyzed using data quality tests (validity and reliability), classical assumption tests (normality, multicollinearity and heteroscedasticity), multiple linear regression analysis, hypothesis tests (partial) and determination coefficient tests. The results of this study indicate that the Regional Financial Accounting System and Utilization of Information Technology have a significant positive effect on the variable of Financial Report Quality in the NTB Provincial DPRD Secretariat. Human Resource Competence and Internal Control do not have a significant effect on the Quality of Financial Reports of the Secretariat in the NTB Provincial DPRD

THE INFLUENCE OF BUSINESS CAPITAL, LABOR COSTS, AND MARKETING COSTS ON THE INCOME OF MSMEs IN SEMBALUN, EAST LOMBOK Desta Ramdasari; M. Wahyullah
ShariaBiz International Journal of Economics & Business Vol. 1 No. 1 (2024)
Publisher : Fakultas Agama Islam Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/shariabiz.v%1i1.19

This study aims to determine the effect of business capital, labor, and marketing costs on MSME income inSembalun District, East Lombok Regency. The type of research used is Quantitative research with anAssociative Approach. The sampling technique is a saturated sample, so the population and sample total 185MSMEs. The data analysis method used in this research is multiple linear regression with SPSS 25 statistics:(1) Business capital variable (X1) has an effect on MSME income with a significant value of 0.36 <0.05and a calculated t value of 2.122> 1.980 t table, meaning that the higher the business capital owned byMSMEs, the income received will increase. (2) Labor costs (X2) do not affect MSME revenue as seen fromthe significant value of 0.233> 0.05, and t count 1.200 < 1.980 t table, meaning that the high and lowlabor costs incurred by MSMEs are unable to affect revenue. (3) Marketing costs affect revenue by obtaining asignificant value of 0.003 < 0.05 and a t value of 2.989> 1.980 t table, meaning that the higher themarketing costs incurred, the product will be known to the public so that it will affect the high income receivedby MSMEs

THE INFLUENCE OF AWARENESS, UNDERSTANDING, AND SERVICE QUALITY ON COMPLIANCE WITH PAYING TAXES AT THE TAX OFFICE PRATAMA WEST MATARAM M. Wahyullah; Baiq Kisnawati; Aulia Rizki
ShariaBiz International Journal of Economics & Business Vol. 1 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/shariabiz.v1i2.32

This study aims to determine the effect of awareness of individual taxpayers, level of understanding of taxpayers, and quality of tax services on the level of compliance in paying individual taxpayers' taxes at Tax Office Pratama West Mataram. The independent variables in this study are individual taxpayer awareness, taxpayer understanding, and tax service quality, while the dependent variable is tax compliance. The population in this study consisted of individual taxpayers, with a total of 148,228 taxpayers at the Tax Office Pratama West Mataram. This study uses primary data by distributing questionnaires. One hundred questionnaires were distributed to individual taxpayers at the Tax Office Pratama West Mataram. The research sample was taken using a convenience sampling method. Data analysis used multiple regression analysis. The results show that the understanding of taxpayers does not affect taxpayer compliance. At the same time, the awareness of individual taxpayers and the quality of tax services significantly affect individual taxpayers' compliance with the Tax Office Pratama West Mataram.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KOTA PRAYA M. Wahyullah; Febriantina Istiharoh; Ida Ayu Nursanty
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 12 No. 2 (2024): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v12i2.587

This research aims to determine the factors that influence motorbike taxpayer compliance at the Praya City Samsat Office. This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using a Likert scale. The population in this study were taxpayers registered at the Praya City Samsat Office, totaling 194,926. Sampling used the Slovin technique. The sample used was 100 respondents. The data analysis technique used is multiple linear regression analysis with IBM SPSS 25 software. The results of this study show that taxpayer awareness (X1), tax service quality (X3), moral obligations (X4) do not have a positive effect on motor vehicle taxpayer compliance in Praya City Samsat Office, while tax knowledge (X2) and tax sanctions (X5) have a positive effect on motor vehicle taxpayer compliance at the Praya City Samsat Office. The R Square figure shows a value of 68.2% so that 31.8% is influenced by other variables.

Pemanfaatan Limbah Plastik Dan Abu Sisa Pembakaran Gerabah Menjadi Paving Block Pada UMKM Dan Masyarakat Desa Banyumulek Rosyia Wardani; Ida Ayu Nursanty; Baiq Ertin Helmida; Ulfiyani Asdiansyuri; Galuh Ratna Mutia; Putri Reno Kemala sari; M. Wahyullah; Muhammad Alamsyah; Dina Salsabilla; Oktaviana Dinistri
Valid Jurnal Pengabdian Vol. 2 No. 1 (2024): Vol. 2 No. 1 Juli 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Assistance in utilizing plastic waste and ash from burning pottery into paving blocks is an implementation of Community Service (PKM) carried out by STIE AMM Mataram lecturers. Banyumulek Village produces waste every day in the form of plastic and the ash left from burning pottery just piles up. It is hoped that the development of creativity based on the use of ashes left over from burning pottery for all village communities can be carried out with guidance and assistance in a creative economy based on an economy made from plastic waste, the community can produce benefits and profits for the community. Making paving blocks from these two types of waste, which are often found in Banyumulek Village, is not only for making a profit, but can also provide innovation and business development among MSMEs by utilizing plastic waste and ash from burning pottery, which are often found in Banyumulek Village. In terms of marketing, MSMEs carry out promotions through social media. Currently, almost everyone uses social media, by marketing in an interesting way on social media, it will be easier to attract or captivate buyers. In this way, sales of paving block products made from plastic and also ash left over from burning pottery will be better known and it is hoped that this will have an impact on the level of sales of these products.

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