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All Journal Jurnal Riset Akuntansi dan Keuangan eCo-Fin Reviu Akuntansi, Manajemen, dan Bisnis Cerdika: Jurnal Ilmiah Indonesia Indonesia Auditing Research Journal Jurnal Riset Akuntansi Soedirman Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional)
Pentiana, Destia
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Optimalisasi Pelaporan SPT Tahunan : Mewujudkan Kepatuhan Pajak Melalui Edukasi Dan Pendampingan Pengisian SPT Tahunan Damayanti, Damayanti; Pentiana, Destia; Anggraini, Depita; Mareta, Fitri; Indriyani, Indriyani; Nuha Alfani, Ulin; Suffah, Faila; Santoso, Izza Maulida; Christina Sinaga, Klemensia Erna; Fajri, M Rizki; Farah Sabila, Rezika
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 2 (2025): Desember
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i2.4481

Abstract

Di Indonesia kepatuhan pajak masih berada pada posisi yang rendah akibat kurangnya pemahaman pengisian dan pelaporan SPT Tahunan, kompleksitas regulasi, kendala teknis, serta terbatasnya literasi pajak. Kegiatan pengabdian ini bertujuan meningkatkan kesadaran dan keterampilan pelaporan SPT melalui edukasi dan pendampingan praktis, dilaksanakan di Politeknik Negeri Lampung bersama Teaching Factory Klinik Akuntansi Perpajakan, melibatkan dosen, mahasiswa, serta 87 wajib pajak. Metode mencakup Training of Trainer, penyuluhan regulasi, simulasi SPT, dan pendampingan e-Filing, e-Form, serta e-Billing. Hasilnya, pemahaman dan keterampilan peserta meningkat, seluruhnya berhasil memperoleh Bukti Penerimaan Elektronik, dan mayoritas menilai kegiatan bermanfaat untuk dilaksanakan rutin. Simpulan, edukasi dan pendampingan praktis efektif mendorong kepatuhan sukarela, mengurangi kesalahan administrasi, dan memperkuat budaya sadar pajak.
Pengaruh Penerapan Digital Marketing, Kemudahan Digital Payment, dan Manajemen Keuangan terhadap Kinerja Keuangan UMKM di Kemiling Kota Bandar Lampung Muna, Rif'atul; Ridwansyah, Eksa; Pentiana, Destia; Damayanti, Damayanti
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19666

Abstract

This study aims to analyze the influence of digital marketing implementation, ease of digital payment, and financial management on the financial performance of MSMEs in Kemiling, Bandar Lampung. Using a quantitative approach, primary data were collected through questionnaires from 120 MSME respondents selected via purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that while digital marketing has a negative and non-significant effect, both digital payment and financial management significantly and positively influence MSME financial performance. Simultaneously, all three variables contribute to enhancing the competitiveness and sustainability of MSMEs in the digital era. This study underscores the importance of optimizing digital technology adoption balanced with prudent financial management to improve MSME financial outcomes.
Global research landscape of blue accounting: Bibliometric insights from 2015 to 2025 Santoso, Izza Maulida; Nurmala, Nurmala; Pentiana, Destia; Syahrial, Muhammad
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.624

Abstract

The Blue Economy has gained global attention as a framework for balancing marine resource utilization with environmental sustainability. Supporting this transition requires effective systems to measure and report ocean-related natural capital, leading to the emergence of Blue Accounting as an integrative approach linking accounting practices, sustainability governance, and policy decision-making. This study examines the development of Blue Accounting research between 2015 and 2025 using a bibliometric approach combined with qualitative synthesis. The findings indicate a gradual evolution of the field, beginning with conceptual discussions of the blue economy, followed by growing attention to environmental valuation, ocean accounting integration, and blue carbon assessment. More recent studies emphasize operational applications, including policy implementation and cumulative impact accounting. Although publication growth remains moderate, research trends show increasing interdisciplinary collaboration and policy relevance. Key challenges include institutional coordination and the lack of standardized accounting frameworks. Overall, Blue Accounting is evolving into a strategic tool that supports sustainable ocean governance by integrating ecological and economic perspectives, contributing to more transparent decision-making and advancing the objectives of sustainable marine development.
Co-Authors Alfani, Ulin Nuha anggraini, Depita Christina Sinaga, Klemensia Erna Damayanti Damayanti Damayanti Dewi, Anita Kusuma Fajri, M Rizki Fajri, M. Rizki Farah Sabila, Rezika Fitri Mareta, Fitri Indriyani Indriyani Indriyani Kurniawan, Umarudin Lestari, Putri Puji Maryani Maryani Muhammad Syahrial Muna, Rif'atul Ningsih, Tri Kesuma Setya Nuha Alfani, Ulin Nurmala Nurmala Nurmala Okterianda, Yona Putri Asri, Azmi Rahmadianti, Syahra Surya Rahmatullah, Rizky Ramadhani, Amanda Ridwansyah, Eksa Rusmianto Rusmianto, Rusmanto Rusmianto, Rusmianto Sabila, Rezika Farah Santoso, Izza Maulida Suffah, Faila Yusri, Amrina