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All Journal Jurnal SOLMA DEDIKASI PKM Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Indonesian Accounting Literacy Journal
Roshani, Roshani
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Klinik Pajak Sebagai Wadah Konsultasi Perpajakan di Politeknik Negeri Sambas Roshani, Roshani; Noviriani, Eliza; Mukaromah, Lailatul
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.48667

Abstract

Kabupaten Sambas merupakan salah satu daerah di Kalimantan Barat yang berdekatan dengan perbatasan Indonesia dan Malaysia. Hadirnya Klinik Pajak untuk menjawab masalah terkait banyaknya masyarakat sambas belum memahami arti dari wajib pajak, proses yang sulit atau sulit untuk dimengerti, dan tidak ramah akan digital sehingga Klinik Pajak bertujuan untuk membantu masyarakat dalam melakukan konsultasi perpajakan, penyusunan perpajakan dan pelaporan perpajakan, guna untuk meningkatkan kesadaran masyarakat dalam perpajakan. Metode kualitatif lapangan digunakan dalam pelaksanaan Klinik Pajak diawali dengan memperkenalkan Klinik Pajak pada masyarakat dengan menyebar brosur dan promosi di media sosial. Pada saat ini terdapat beberapa kelompok masyarakat yang memanfaatkan jasa relawan pajak seperti pegawai dan dosen Politeknik Negeri Sambas yang berjumlah 20 orang sebagai pengguna jasa pelaporan perpajakan dan sebanyak 3 (tiga) orang yang melakukan konsultasi perpajakan. Berkaitan dengan kondisi di atas sangat potensial untuk dikembangkannya konsultasi perpajakan dalam bentuk Klinik Pajak di Politeknik Negeri Sambas.. Keunggulan produk yang dihasilkan Klinik Pajak adalah penyedia jasa pelayanan perpajakan dengan didukung sarana prasarana yang lengkap sehingga terjadi peningkatan pada kualitas pelayanan. Produk yang dihasilkan Klinik Pajak yaitu, Konsultasi Perpajakan, Penyusunan Perpajakan, dan Pelaporan Perpajakan. Secara online calon konsumen dapat menghubungi media komunikasi online dan Instagram yang telah tersedia, sedangkan secara offline Klinik Pajak telah tersedia di Gedung Terpadu 2 Politeknik Negeri Sambas.
DETERMINAN MINAT MAHASISWA AKUNTANSI DALAM MENGGUNAKAN MOBILE BANKING (STUDI KASUS DI POLITEKNIK NEGERI SAMBAS) Tri Wahyuni; Eliza Noviriani; Roshani, Roshani
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8266

Abstract

This study aims to analyze the influence of security, convenience, and benefits on the interest in using mobile banking, as well as the role of convenience as a moderating variable in students of the Corporate Financial Accounting Study Program at the Sambas State Polytechnic. The research method used is quantitative with a causal associative approach. Data were collected through an online questionnaire distributed to 190 respondents, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with SmartPLS software version 4. The results of the study indicate that benefits have a positive and significant influence on the interest in using mobile banking, while security and convenience do not have a significant effect. In addition, convenience does not act as a significant moderating variable in the relationship between security, convenience, and benefits on interest. The conclusion of this study is that generation Z, especially accounting students, prioritize functional aspects such as speed and efficiency in using mobile banking, while aspects of security, convenience, and convenience are considered standard features that should be there. Keywords: Security, Ease Of Use, Convenience, Benefits, Interest, Mobile Banking
PENGARUH KUALITAS LAYANAN MOBILE BANKING TERHADAP LOYALITAS NASABAH DENGAN MENGELOLA KEUANGAN PRIBADI SEBAGAI VARIABEL MODERATING Della Amelina; Eliza Noviriani; Roshani, Roshani
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8267

Abstract

This study aims to analyze the effect of service quality and ability to manage personal finances on customer loyalty of Bank Kalbar Mobile application users. The research method used is quantitative descriptive with a survey approach. Sampling was carried out using a purposive sampling technique to 97 respondents, which were obtained using the Slovin formula. Data processing was carried out using SmartPLS 4 through the Structural Equation Modeling (SEM) approach. The results of the study indicate that service quality has a positive and significant effect on customer loyalty, as well as the ability to manage personal finances. However, the variable of managing personal finances is not able to moderate the relationship between service quality and customer loyalty. Simultaneously, service quality and managing personal finances are able to explain the effect on customer loyalty by 71.8%. This finding emphasizes the importance of improving services and financial education to strengthen customer loyalty. Keywords: Service Quality, Customer Loyalty, Managing Personal Finances, Mobile Banking
Implementasi PMK 59 Tahun 2022 atas Pajak Belanja Barang pada Dinas PUPR Kabupaten Sambas Mukaromah, Lailatul; Zurmansyah, Ee; Roshani, Roshani; Ramadhani, Gea Putri
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6528

Abstract

The obstruction of the ITA 22 collection process at the Public Works and Spatial Planning Office of Sambas Regency occurs due to field errors in the calculation of ITA 22 on transaction documents submitting payments for transactions carried out and reporting carried out by the PUPR Office manually through the Regional Finance Agency. This study aims to determine the procedures for calculating, depositing, and reporting Income Tax Article 22 on goods expenditure at the PUPR Office of Sambas Regency and to determine the application of calculating, depositing, and reporting tax on goods expenditure at the PUPR Office of Sambas Regency whether it is in accordance with PMK Number 59 of 2022. this research method is qualitative. Data collection conducted in this study through observation, interviews, and documentation. The focus of this research is the mechanism of calculation, deposit, and reporting of Income Tax Article 22 at the Public Works and Spatial Planning Office of Sambas Regency. The results obtained in this study can be concluded that the Sambas Regency Public Works and Spatial Planning Office has calculated and deposited Income Tax Article 22 in accordance with Permenkeu Number 59 of 2022 while for reporting it is not in accordance with Permenkeu Number 231 of 2019 but with a reconciliation system with the Sambas Regency Regional Finance Agency in collaboration with KPP Pratama Singkawang.
Business Plan Untuk Maksimalisasi Cuan: Pelatihan Bagi UMKM Sektor Kuliner di Kabupaten Sambas Noviriani, Eliza; Sentiya, Novi; Roshani, Roshani
Jurnal SOLMA Vol. 13 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i2.14687

Abstract

Background: Upaya pelatihan dan pendampingan pelaku UMKM Kabupaten Sambas di bidang keuangan antara lain melalui implementasi strategi pengembangan usaha, pemasaran berbasis digital serta penyusunan laporan keuangan. Namun sejauh ini, belum pernah dilakukan pelatihan maupun pendampingan pembuatan rencana bisnis (business plan) bagi pelaku UMKM Kabupaten Sambas khusus nya yang bergerak di sektor kuliner padahal UMKM selayaknya menjalankan tata kelola bisnis yang teratur. Kegiatan pengabdian ini bertujuan untuk memberikan pengetahuan serta keterampilan pembuatan dokumen rencana bisnis (business plan) bagi pelaku UMKM bidang kuliner. Metode: Pelatihan dilakukan pada 15 pelaku UMKM sektor kuliner di kabupaten Sambas. Kegiatan diselenggarakan di Rumah BUMN Kabupaten Sambas dan berlangsung dalam 3 tahapan, yakni tahap diskusi, pemaparan teori serta praktik menggunakan metode Community Based Participatory (CBPR). Peningkatan pengetahuan dan keterampilan diukur dengan kuesioner pra dan pasca pelatihan. Hasil: Evaluasi capaian keberhasilan pelatihan dengan kuesioner memperoleh hasil perubahan signifikan pengetahuan dan keterampilan pembuatan rencana bisnis (business plan) peserta yaitu dari 20% menjadi 100% dibandingkan sebelum mengikuti pelatihan. Kesimpulan: Pelatihan yang telah diselenggarakan memberikan dampak yang cukup besar untuk pengembangan UMKM di Kabupaten Sambas agar semakin produktif dengan memperluas koneksi pasar yang lebih luas dalam upaya mencapai misi UMKM naik kelas.
Co-Authors Della Amelina Eliza Noviriani Mukaromah, Lailatul Noviriani, Eliza Ramadhani, Gea Putri Sentiya, Novi Tri Wahyuni Zurmansyah, Ee