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All Journal Jurnal Eksplorasi Akuntansi (JEA) Jurnal Abdimas Sangkabira Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital International Journal of Business and Applied Economics (IJBAE) Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Aplikasi Perpajakan Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Mahasiswa Akuntansi
Priyambodo, Victoria Kusumaningtyas
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENINGKATAN PERLINDUNGAN DATA PRIBADI DALAM TRANSAKSI ELEKTRONIK PADA SISWA SEKOLAH MENENGAH PERTAMA DI KOTA MATARAM Rizki, Novia; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa; Almagfira, Anisa Sava
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1272

Abstract

The Internet is a basic need for all groups in various aspects of life from an educational, social, and economic perspective. Teenagers, as internet users, are at risk of experiencing personal data leakage due to a lack of vigilance. This service activity aims to increase the awareness of junior high school students as millennial teenagers regarding protecting personal data in social media and electronic transactions. It is hoped that with this education, the level of misuse of personal data in Indonesia will decrease. The method used is the lecture method. Activities are carried out through three stages: planning, implementation, evaluation, and reporting. The activity went well, and as a result of the evaluation, participants could sort out data that could be shared and should not be shared with other people, both from the Internet and directly. They knew how to protect personal data.
Pemetaan Struktur Media Sosial Pemerintah Daerah Dalam Mencapai Akuntabilitas Publik Priyambodo, Victoria Kusumaningtyas; Lestari, Baiq Anggun Hilendri; Sukma, Paradisa; Awaliah, Azizah; Hairuzzami, Baiq Arnita
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1976

Abstract

In the modern world, social media as a means of information sharing, communication and interaction is increasingly popular and government administrations are actively taking advantage the dominance of social media to promote public goals. Citizen participation is expected to improve the effectiveness and responsiveness of the government. This also promotes the creation of public accountability. One way to conceptualize and measure social media engagement is to map the flow of information between government agencies and the public. This research aims to identify and map the communication structure and involvement of local government with the community to improve the public accountability process. The data collection method used in this research is content analysis with a structured framework. Based on observations of 38 Provincial Governments accounts, on four social media (Facebook, X/Twitter, Instagram and YouTube), the structure of public involvement is still dominant in the one-to-many communication model. Local Government actively provides one-way information without responding to user comments or questions.
Meningkatkan Kesadaran Pentingnya Pendidikan Tinggi Melalui Sosialisasi dan Motivasi Siswa Sekolah Menengah Atas di Lombok Timur rizki, novia; Hanani, Tri; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa; Agustiningsih, Wulandari; Noviawan, Lalu Andika; Prasedya, Tusta Citta Ihtisan Tri; Kartikasari, Nungki
Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat
Publisher : Faculty of Cultural Studies, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.gramaswara.2024.004.03.02

Abstract

Human resources are considered high quality when they have a high level of education. Human resources with a high level of education are expected to be able to respond to the challenges of the times and keep up with global developments in information technology. Higher education is education that is pursued after completing high school. The purpose of the community service activity is to raise awareness of the importance of higher education through socialization and motivation of high school students in East Lombok. The activity method involves three stages: initial observation, implementation of the activity, and evaluation of the activity results. The results indicate that participants felt the socialization and motivation materials presented provided insights into higher education, interactive presentation of materials, and assistance in understanding career choices to determine their major in higher education. In terms of motivation, participants felt more interested in continuing their education to higher education after participating in the socialization and motivation activities. Keywords: human resources; higher education; motivation
Driving Public Service Innovation: Factors Influencing the Implementation of Mobile JKN Application in Indonesia Ramdanis, Aulia; Priyambodo, Victoria Kusumaningtyas
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13625

Abstract

The digital revolution has encouraged BPJS Health to launch the Mobile JKN application to improve access and quality of health services for the Indonesian people. This application offers easy access, efficiency, and transparency of health services. However, the adoption of Mobile JKN is still constrained by the level of user acceptance. The research uses the Model of Technology Acceptance (TAM) framework to examine elements that affect application use, such as perceived usefulness, simplicity of use, and trust in the application. The data collection technique uses convenience sampling for Mobile JKN users. Testing was carried out using the structural equation model (SEM) method with the SmartPLS test tool which was carried out by measuring the outer model and inner model. The results from 324 respondents showed that trust, security, and intuitive design of the application significantly increased user satisfaction and adoption intentions, reinforcing the importance of digital innovation in the health sector.
ANALISIS ASPEK PERPAJAKAN PT PMA DI INDONESIA: STUDI KASUS WAJIB PAJAK NON PKP Rizki, Novia; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.117

Abstract

Penelitian ini bertujuan untuk menganalisis praktik perpajakan pada perusahaan Penanaman Modal Asing (PMA) yang belum berstatus Pengusaha Kena Pajak (Non PKP) dan baru berdiri pada tahun 2022–2023. Fokus penelitian adalah pada implementasi kewajiban pajak, tantangan yang dihadapi, serta tingkat pemahaman dan kepatuhan terhadap regulasi perpajakan yang berlaku di Indonesia. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara semi-terstruktur kepada pihak internal perusahaan dan konsultan pajak eksternal. Hasil penelitian menunjukkan bahwa meskipun belum berstatus PKP, perusahaan tetap memiliki kewajiban perpajakan seperti pelaporan SPT Tahunan PPh Badan, pemotongan PPh Pasal 21, dan pelaporan atas transaksi jasa dan sewa. Tantangan utama yang dihadapi adalah keterbatasan pemahaman pajak, ketergantungan terhadap konsultan, serta hambatan dalam pengajuan status PKP secara sukarela. Penelitian ini merekomendasikan perlunya edukasi pajak sejak awal pendirian perusahaan serta peningkatan peran Direktorat Jenderal Pajak dalam membina wajib pajak badan usaha asing yang baru berdiri. Temuan ini juga menambah wawasan literatur perpajakan, khususnya pada entitas PMA skala kecil dan tahap awal.
Pengaruh E-Payment Dan Literasi Digital Terhadap Penjualan UMKM Di Kota Mataram (Studi Kasus Coffeeshop) Serena, Baiq Serena Diva Sabatini; Animah; Priyambodo, Victoria Kusumaningtyas
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.2111

Abstract

This study aims to analyze the effect of e-payment and digital literacy on sales in MSMEs, especially coffeeshops. The rapid development of information and communication technology, especially in the digital payment sector, encourages MSMEs to adapt in order to remain competitive. By integrating an electronic payment system (e-payment), MSME coffeeshop actors can facilitate transactions and increase operational efficiency. On the other hand, adequate digital literacy in business actors also plays an important role in utilizing technology optimally, both in product marketing and business management. This research method uses a quantitative approach by distributing questionnaires to coffeeshop owners, managers and employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that both e-payment and digital literacy have a significant influence on increasing sales of MSME coffeeshops. E-payment provides convenience for consumers and speeds up transactions, while digital literacy allows managers to be more effective in using online platforms for marketing and interaction with consumers. This study suggests that MSME coffeeshops improve their understanding and use of digital technology to maximize their sales potential.
Mekanisme Transformasi Digital Dalam Proses Lelang: Komparasi Antara Sistem Lelang Konvensional Dan Sistem Lelang Elektronik Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) Kota Mataram Ikhram, Orysa Sativa; Priyambodo, Victoria Kusumaningtyas
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.2219

Abstract

Digital transformation has become a major focus in improving efficiency and transparency in various aspects of public administration, including the auction process. In the Mataram City State Asset and Auction Service Office (KPKNL), the use of conventional systems has long been the main method in organizing auctions. However, with the development of technology, electronic systems have begun to be introduced to assist or complement conventional systems. This study aims to see the mechanism of digital transformation in the auction process where conventional and electronic systems are used simultaneously in the Mataram City State Asset and Auction Service Office (KPKNL). The author uses a comparative method to evaluate the differences in terms of speed, transparency, and accuracy between the two systems. Conventional systems that involve paper-based auction processes and direct interaction often face challenges related to speed and the risk of human error. In contrast, electronic systems offer advantages in terms of automation, accessibility, and reduced potential for fraud. The results of this study are expected to provide useful insights for government agencies and related institutions in designing policies that support more effective digital transformation in the auction process, especially in the Mataram City State Asset and Auction Service Office (KPKNL).
SOSIALISASI DAN PENDAMPINGAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN DI KABUPATEN LOMBOK TIMUR Priyambodo, Victoria Kusumaningtyas; Azzahra, Zihaddiah Fitri; Hartini, Intan Juwita; Rizki, Novia; Kartikasari, Nungki; Sukma, Paradisa
Jurnal Pengabdian kepada Masyarakat Vol. 12 No. 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT 2025
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v12i1.6330

Abstract

Rural and Urban Land and Building Tax (PBB) is collected and managed by the region, in this case by the Regional Revenue Agency. Based on a field survey conducted by the team, there are still many people in the East Lombok Regency area who do not understand the obligation to pay land and building tax, including the value of the tax object and the amount of the tax rate. In addition, since 2024 there has been an increase in the Taxable Object Sales Value (NJOP) of PBB in the East Lombok area. This community service activity aims to increase the tax knowledge of the community in the East Lombok area and to improve the fulfillment of PBB tax obligations through socialization. The proposed problem-solving plan is to record the taxpayer's house and assets, as well as socialization regarding the requirements and procedures for managing the SPPT PBB. The location of this community service activity was carried out in the Sakra District, East Lombok Regency. The community service team carried out this activity accompanied by officers from the East Lombok Regional Revenue Agency. This activity is carried out periodically by providing a schedule to each village in the Sakra District with the aim of going directly to the community to increase public knowledge about taxes and increase public awareness of the obligation to pay taxes.
ANALISIS PENGENDALIAN INTERNAL TERHADAP PENDAPATAN HOTEL: STUDI KASUS HOTEL XYZ LOMBOK Rizki, Novia; Agustiningsih, Wulandari; Priyambodo, Victoria Kusumaningtyas
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3634

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian internal terhadap pendapatan pada Hotel XYZ dengan menggunakan pendekatan studi kasus dan kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Commission). Fokus penelitian diarahkan pada lima komponen utama pengendalian internal, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi terhadap aktivitas operasional hotel yang berkaitan dengan proses pencatatan dan pelaporan pendapatan. Hasil penelitian menunjukkan bahwa sistem pengendalian internal Hotel XYZ belum berjalan secara optimal. Ditemukan sejumlah kelemahan, seperti pemisahan tugas yang belum jelas, otorisasi transaksi yang lemah, sistem pencatatan beberapa transaksi secara manual, serta kurangnya pemantauan dan audit internal yang konsisten. Kondisi ini meningkatkan risiko kesalahan dan potensi penyimpangan dalam laporan pendapatan hotel. Oleh karena itu, diperlukan perbaikan dalam struktur pengendalian internal, pemanfaatan teknologi informasi, serta peningkatan kompetensi sumber daya manusia untuk mendukung transparansi dan akuntabilitas keuangan hotel.
Analisis Faktor-Faktor Penghambat Pengelolaan Keuangan UMKM di Kota Mataram Noviawan, Lalu Andika; Priyambodo, Victoria Kusumaningtyas; Agustiningsih, Wulandari; Dewi, I Gusti Ayu Laksmini Sintia
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1915

Abstract

Pengelolaan keuangan usaha menjadi salah satu faktor kunci suksesnya usaha. Kondisi di lapangan, banyak pelaku UMKM belum menerapkan pengelolaan keuangan secara profesional. Penelitian ini mengkaji tentang faktor penghambat pengelolaan keuangan UMKM di Kota Mataram. Secara khusus UMKM yang bergerak pada sektor makanan dan minuman yang sudah berjalan minimal satu tahun. Pendekatan yang digunakan adalah kualitatif deskriptif. Pengumpulan data menggunakan teknik wawancara dan observasi terhadap tujuh informan. Analisis data mengacu pada konsep (Miles et al., 2014) secara berurutan dimulai dari pengumpulan data, reduksi data, menyajikan data, dan penarikan kesimpulan. Penelitian ini mengungkap bahwa sebagian besar pemilik usaha sudah menerapkan prinsip pengelolaan keuangan sederhana. Hambatan utama yang dihadapi oleh pengelola usaha dalam pengelolaan keuangan profesional yaitu keterbatasan pengetahuan. Pengelola usaha belum memiliki pengetahuan megenai konsep dan teknik pengelolaan keuangan. Hambatan lain antara lain pengelolaan keuangan belum dibutuhkan, catatan sederhana cukup, skala usaha dinilai masih kecil, malas mencatat, pengelolaan keuangan dianggap rumit, kurangnya kesadaran, perputaran uang usaha cepat, dan sudah menghafal rutinitas operasional usaha.Penelitian ini diharapkan menjadi sumber referensi bagi pihak terkait bahwa terdapat banyak hambatan yang dihadapi pelaku UMKM dalam mengelola keuangan usahanya. Pemerintah daerah, lembaga keuangan, dan perguruan tinggi dapat berperan aktif melalui pelatihan dan pendampingan berkelanjutan untuk meningkatkan kemampuan pengelolaan keuangan UMKM agar semakin bertumbuh dan berkontribusi memajukan ekonomi daerah.
Co-Authors Agustiningsih, Wulandari Almagfira, Anisa Sava Andika Noviawan, Lalu Animah Awaliah, Azizah Azzahra, Zihaddiah Fitri Devi, Ni Gusti Ayu Wiranti Dewi, I Gusti Ayu Laksmini Sintia Feryansyah, Feryansyah Hairuzzami, Baiq Arnita Hanani, Tri Hartini, Intan Juwita Ikhram, Orysa Sativa Kartikasari, Nungki Lestari, Baiq Anggun Hilendri Paradisa Sukma Prasedya, Tusta Citta Ihtisan Tri Ramdanis, Aulia Rizki, Novia Serena, Baiq Serena Diva Sabatini Tanjung, Inda Yani