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All Journal Journal of Economic, Bussines and Accounting (COSTING) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Blockchain Frontier Technology (BFRONT) Jurnal Pemberdayaan Masyarakat (JUPEMAS) Jurnal Sentra Pengabdian
Rizki Indrawan
Universitas Kuningan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Analisis Perbandingan Beban PPH Pasal 21 Berdasarkan Metode Net Dan Gross Up Terhadap Efisiensi Beban Pajak Badan Perum Perhutani KPH Kuningan Iras Wahyuningrat; Dadang Suhendar; Rizki Indrawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12038

Abstract

Penelitian ini memiliki tujuan untuk menyajikan bukti empiris tentang perbandingan beban Pasal 21 PPh berdasarkan efektivitas beban pajak dengan menggunakan teknik net dan gross up badan pada Perum Perhutani KPH Kuningan. Teknik pemilihan sampel pada penelitian ini menerapkan sampel jenuh. Objek dalam penelitian ini adalah Perum Perhutani KPH Kuningan yang memiliki data gaji karyawan tetap. Dalam penelitian ini, 157 karyawan tetap menjadi sampel. pada tahun 2023. Studi ini menggunakan metode deskriptif komparatif. Metode analisis data yang diterapkan dalam investigasi ini menggunakan analisis deskriptif dan komparatif. Berdasarkan hasil penelitian menggunakan SPSS Statistics 20, hasil uji wilcoxon menunjukkan bahwa penggunaan metode gross up memberikan hasil yaitu efisiensi yang lebih tinggi dibandingkan dengan metode net. Temuan ini memberikan wawasan bagi perusahaan dalam memilih metode perhitungan pajak yang lebih efisien untuk mengurangi beban pajak badan, serta memberikan kontribusi terhadap literatur perpajakan dengan memperbandingkan dua metode yang berbeda dalam konteks efisiensi pajak.
Mengembangkan UMKM Kicimpring Cipondok Melalui Desain, Kemasan Inovatif, Optimalisasi Branding Dan Penjualan Online Hilda Nur Faidah; Imelda Dian Rahmasari; Shyfa Dwi; Silvia Zulfaizah; Sri Nur Alif; Tika Kartika6; Rizki Indrawan
Jurnal Pemberdayaan Masyarakat Vol. 2 No. 2 (2025): Juni
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/jupemas.v2i2.118

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in local economic growth, but many still face obstacles in branding, packaging, and digital marketing. One of them is the Kicimpring MSME owned by Mrs. Rohaeni in Cipondok Village, Kadugede District, Kuningan Regency. This community service program aims to develop the MSME through innovative packaging design, branding optimization, and utilization of digital platforms for online sales. The activity was carried out from March to April 2025 with a participatory method and direct practice, which involved training in creating logos, product catalogs, product photos, and creating social media and marketplace accounts (Instagram, Shopee, and Linktree). The results of the activity showed a significant increase in product visualization and appeal, promotion effectiveness, and market reach. Product packaging became stronger, more attractive, and informative, while consistent digital branding improved the professional image of MSMEs. In conclusion, the participatory approach and intensive mentoring have proven to be able to significantly increase the competitiveness and independence of MSME actors. This program can be replicated in other MSMEs to encourage economic independence based on local potential.
Collaborative Strategy for Building Sustainable Economic Independence in Gandasoli Village through the Establishment of the Merah Putih Village Cooperative Teti Rahmawati; Rizki Indrawan; Siti Nuke Nurfatimah
Jurnal Sentra Pengabdian Vol 1 No 2 (2025): Jurnal Sentra Pengabdian
Publisher : Universitas 'Aisyiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33867/JSP.676

Abstract

This community service program aimed to build sustainable economic independence in Gandasoli Village, Kuningan Regency, through the establishment of the Merah Putih Village Cooperative. Despite having abundant natural and human resources, the village lacked an economic institution capable of managing local potential collectively. In response to Presidential Instruction No. 9 of 2025 on village cooperatives, the program was implemented using a participatory and collaborative approach involving Universitas Kuningan, the Gandasoli Village Government, and local communities. The activities included socialization, training, technological innovation, mentoring, and evaluation. The results showed significant outcomes: increased community understanding of cooperative principles (up 36% from pre-test to post-test), completion of all legal and organizational documents, and successful integration of simple digital tools that improved administrative transparency and member participation. The cooperative now serves as a formal village economic institution fostering inclusiveness, transparency, and accountability. Beyond institutional establishment, the program strengthened social capital, enhanced local economic literacy, and created a model of sustainable community-based development. This initiative demonstrates that university–government–community collaboration can effectively accelerate the achievement of Sustainable Development Goals (SDGs), particularly in promoting decent work, economic growth, and poverty reduction
PENGARUH KEPERCAYAAN DAN NASIONALISME TERHADAP KEPATUHAN PAJAK UMKM : KAJIAN LITERATUR Siti Nur Aeni; Rizki Indrawan
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.852

Abstract

This study aims to examine the influence of trust in government and nationalism on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) through a Systematic Literature Review (SLR) approach. The background of this study is the low level of tax compliance among MSMEs, despite this sector's significant contribution to the national economy. The SLR method was used to review scientific articles published between 2019 and 2024 systematically. Based on the screening process, 25 articles were obtained that met the criteria of relevance, accessibility, and methodological quality. The study's results indicate that trust in government generally has a positive effect on MSME tax compliance. Meanwhile, nationalism shows varying effects, both as an independent and a moderating variable, depending on the study's context and design. These findings emphasise that a regulatory approach alone is insufficient to improve tax compliance; it must be combined with a socio-psychological approach that fosters trust and national responsibility. This research makes theoretical and practical contributions to the development of a more humanistic, value-based tax policy.Penelitian ini bertujuan untuk mengkaji pengaruh kepercayaan terhadap pemerintah dan nasionalisme terhadap kepatuhan pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui pendekatan Systematic Literature Review (SLR). Latar belakang penelitian ini didasari oleh rendahnya tingkat kepatuhan pajak UMKM meskipun kontribusi sektor ini terhadap perekonomian nasional sangat besar. Metode SLR digunakan untuk menelaah secara sistematis artikel-artikel ilmiah yang diterbitkan dalam kurun waktu 2019–2024. Berdasarkan proses penyaringan, diperoleh 25 artikel yang memenuhi kriteria relevansi, aksesibilitas, dan kualitas metodologis. Hasil kajian menunjukkan bahwa kepercayaan terhadap pemerintah secara umum berpengaruh positif terhadap kepatuhan pajak UMKM. Sementara itu, nasionalisme menunjukkan pengaruh yang bervariasi, baik sebagai variabel independen maupun sebagai variabel moderasi, tergantung pada konteks dan desain penelitian. Temuan ini menegaskan bahwa pendekatan regulatif saja tidak cukup untuk meningkatkan kepatuhan pajak, melainkan perlu dikombinasikan dengan pendekatan sosial-psikologis yang menumbuhkan rasa percaya dan tanggung jawab kebangsaan. Penelitian ini memberikan kontribusi teoritis dan praktis bagi pengembangan kebijakan perpajakan yang lebih humanistik dan berbasis nilai.
Governance Models for Blockchain Integrated IoT Ecosystems Rizki Indrawan; Arista Ratih; Harry Agustian; Richard Evans
Blockchain Frontier Technology Vol. 5 No. 2 (2026): Blockchain Frontier Technology
Publisher : IAIC Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/bfront.v5i2.974

Abstract

The rapid advancement of the Internet of Things (IoT) has led to the creation of large-scale interconnected networks of smart devices capable of autonomously collecting, processing, and exchanging data in real time across diverse application domains. While this development offers significant benefits, it also introduces critical challenges related to data security, privacy protection, interoperability, and the increasingly complex governance of distributed IoT systems. Traditional centralized governance approaches often fail to address these issues effectively due to single points of failure, limited transparency, and insufficient trust mechanisms. The integration of blockchain technology into IoT ecosystems provides a promising alternative by leveraging decentralized architecture, immutable ledgers, transparency, and tamper-resistant features that enhance accountability and trust. This study aims to identify and design an appropriate governance model for blockchain-integrated IoT systems that balances security, operational efficiency, and decentralization. The research adopts a conceptual and qualitative approach through a systematic literature analysis and the synthesis of existing governance, blockchain, and IoT frameworks to develop a structured governance model. The proposed framework defines institutional roles, policy structures, decision-making processes, and control mechanisms among participating entities. The results demonstrate that a blockchain-based governance model enhances system security, operational efficiency, and inter-organizational trust by reducing reliance on centralized authorities and improving data integrity. In addition, the use of smart contracts enables automated policy enforcement, transparent coordination, and sustainable system operations, supporting scalable and resilient governance for future blockchain IoT ecosystems.
Utilizing Blockchain for Trustworthy and Transparent AI Decision Making Herman Herman; Rohim Rohim; Rizki Indrawan; Chua Toh Hua
Blockchain Frontier Technology Vol. 6 No. 1 (2026): Blockchain Frontier Technology
Publisher : IAIC Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/bfront.v6i1.1031

Abstract

The increasing adoption of AI in critical sectors such as healthcare, finance, transportation, and public services raises significant challenges related to transparency, accountability, and trust in automated decision-making processes, particularly since many AI models still operate as black boxes that are difficult to interpret and audit. This study investigates the potential of integrating blockchain technology to enable trustworthy and transparent AI decision-making and is conducted under the framework to systematically design, implement, and evaluate the proposed solution. The proposed framework records AI inference results and relevant metadata onto the blockchain through smart contracts to ensure data immutability and traceability. A prototype system is developed and evaluated using a mixed-method approach, combining qualitative analysis of transparency and auditability with quantitative measurements of system performance such as latency and overhead. The results demonstrate that blockchain integration significantly enhances auditability, data integrity, and user trust compared to conventional AI systems. However, several limitations are identified, including scalability issues, transaction costs, and increased latency caused by on-chain recording processes. Despite these challenges, the proposed approach shows strong potential to improve the accountability of AI systems in high-risk environments and contributes a practical framework along with empirical insights for organizations seeking to adopt transparent and reliable AI, while also opening opportunities for further development through architectural optimization and the adoption of layer-2 blockchain technologies.
Co-Authors Arista Ratih Chua Toh Hua Dadang Suhendar Harry Agustian Herman Herman Hilda Nur Faidah Imelda Dian Rahmasari Iras Wahyuningrat Nurfatimah, Siti Nuke Richard Evans Rohim Rohim Shyfa Dwi Silvia Zulfaizah Siti Nur Aeni Sri Nur Alif Teti Rahmawati Tika Kartika6