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All Journal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Pengabdian Masyarakat (ABDIRA) ABDINE Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Journal of Innovative and Creativity
Novelia, Rizka
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Social Sciences Other

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IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN PADA MSGLOWPUSAT.PLG Dayang, Dayang; Ridho, Ahmad Muhammad; Sazili, Sazili; Novelia, Rizka
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 9 No 2 (2024): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v9i2.205

Abstract

Sistem informasi akuntansi (SIA) merupakan kumpulan unsur unsur atau kompenen yang saling terintegrasi dan bekerja sama dalam mencapai satu tujuan yaitu mengolah data keuangan menjadi informasi keuangan. Tujuan penelitian ini adalah untuk mengetahui implementasi sistem informasi persediaan dan bagaimana pengendalian internal persediaan pada msglowpusat.plg. teknik analisis yang digunakan dalam penelitian ini adalah deskriptif. Hasil penelitian ini menunjukkan bahwa penerapan sistem informasi akuntansi pada msglowpusat.plg sudah cukup baik dengan memiliki dokumentasi tetapi, ditemukan satu kendala yaitu sering terjadi keterlambatan dalam proses pengiriman barang sehingga mengganggu persediaan. Pengendalian internal yang dilakukan dengan melakukan pemesanan barang dagang lebih cepat sehingga proses pengiriman memiliki waktu yang lebih panjang.
ANALISIS AUDIT TENURE, REPUTASI AUDITOR, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS YANG BERPENGARUH DALAM PEMBERIAN OPINI GOING CONCERN PADA PERUSAHAAN INDUSTRI PARIWISATA (PERBANDINGAN SEBELUM DAN SAAT PANDEMI COVID-19) Arasta, Melisa Fitrani; Yusrianti, Hasni; Fikriyansyah, Ahmad; Novelia, Rizka; Handayani, Muthi'a
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 1 (2025): Jurnal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i1.229

Abstract

Dengan membandingkan antara sebelum dan selama epidemi Covid-19, penelitian ini berupaya menyelidiki dampak masa kerja audit, reputasi auditor, ukuran perusahaan, dan kesulitan keuangan terhadap persepsi kelangsungan usaha di perusahaan terkait pariwisata. Penelitian ini menggunakan metodologi studi komparatif dan teknik kuantitatif. Strategi pengambilan sampel purposif digunakan untuk mengidentifikasi 47 perusahaan sebagai sampel penelitian. Dengan bantuan SPSS versi 24, regresi logistik digunakan untuk mengevaluasi data. Temuan menunjukkan bahwa sebelum pandemi, penilaian kelangsungan usaha dipengaruhi secara negatif oleh masa kerja audit, reputasi auditor, dan ukuran perusahaan. Sebaliknya, kesulitan keuangan berdampak negatif pada persepsi kelangsungan usaha pada tahun 2019 tetapi bergeser menjadi dampak yang sangat menguntungkan selama pandemi pada tahun 2020.
Tax Literacy for SMEs to Students’on Universitas Tekhnologi Mara, Malaysia Fuadah, Luk Luk; Wahyudi, Tertiarto; Muktarudin, Muktarudin; Andriana, Isni; Kalsum, Umi; Safitri, Rika Henda; Novelia, Rizka; Arisman, Anton
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.952

Abstract

This Community Service is held with the Accounting Research Institute (ARI) of Universitas Tekhnologi MARA (UiTM), Malaysia. The primary goal of this service is that participants are expected to understand taxation for Small and Medium Enterprises in Indonesia. Participants can also understand taxation in Indonesia, especially for Small and Medium Enterprises so that it can be compared with the conditions in Malaysia. The method used in the discussion of tax literacy for small and medium enterprises is online, namely via zoom. It was implemented on October 25, 2024, which was held at 7:30 WIB where there was a 1 hour difference with Malaysia, namely 08:30. This activity was carried out using zoom online which was attended by 3 classes chaired by Dr. Muhammad Nazmul Hoque from the Faculty of Accountancy, Universitas Teknologi Mara, Malaysia. At the time of zoom, not only students from Malaysia, but also students from Indonesia with the resource person being Prof. Dr. Luk Luk Fuadah, SE., MBA., Ak., CA. Contributions for ARI UiTM Students include Improving Practical Tax Knowledge, Strengthening Soft Skills, Field Experience, Understanding Tax in a Social Context, Strengthening the Role as an Agent of Change.
Pemberdayaan UMKM Ekowisata Melalui Usaha Rumah Tangga Bernilai Jual di Desa Burai Henda Safitri, Rika; Kalsum, Umi; Luk Fuadah, Luk; Novelia, Rizka; Dwi Maya Sari, Elisabet; Resah Pratama, Reza
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1304

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk  memberdayakan UMKM Ekowisata melalui usaha rumah tangga bernilai jual di Desa Burai Kecamatan Tanjung Batu Kabupaten Ogan Ilir. Pemberdayaan ini dilakukan dengan memberikan Solusi usaha rumah tangga bernilai jual melalui metode ceramah, metode tutorial dan metode diskusi atau tanya jawab atas ide industri rumah tangga, peluang, tantangan dan kendala yang dihadapi. Kegiatan ini dilaksanakan pada tanggal 09 Oktober 2023 dihadiri 25 peserta yang terdiri dari masyarakat desa dan hasil kegiatan ini memberikan dampak positif bagi peserta karena peserta memiliki motivasi lebih baik untuk mencoba menemukan ide usaha rumah tangga dengan memproduksi produk bernilai tambah dan memilih metode pemasaran yang tepat baik secara langsung maupun tidak langsung dengan memanfaatkan media komunikasi sosial. Antusias peserta juga ditandai dengan masukan agar kegiatan serupa yang bisa memberikan kontribusi bagi pengembangan desa Ekowisata Burai tetap dilanjutkan dengan topik lanjutan yang sama atau berbeda. Implikasi dari kegiatan ini adalah untuk memotivasi peserta  meningkatkan skill dalam menghasilkan produk, pengemasan, penggunaan media sosial untuk promosi  usaha rumah tangga yang bernilai jual.
Systematic Literature Study: Challenges and Opportunities for the Application of Withholding Tax in the Era of Globalization Sianturi, Agusman; Kalsum, Umi; Fuadah, Luk Luk; Novelia, Rizka; Utama, Amri
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52438

Abstract

The implementation of Withholding Tax (WHT) in Indonesia confronts multifaceted challenges encompassing both internal taxpayer factors—including staff understanding, motivation, and capacity—and external factors such as transaction complexity, administrative procedures, and limited system digitalization. Risks of incorrect withholding, tax avoidance, and sectoral compliance variations underscore the necessity for integrated strategic interventions. This study aims to analyze WHT challenges, identify opportunities, and examine strategies based on Tax Compliance Theory, considering taxpayers' attitude, subjective norms, and perceived behavioral control. The research employs a systematic literature review methodology, analyzing 50 peer-reviewed journals (Q1-Q3 international and S2-S3 national publications) published within the last decade. Literature selection followed rigorous inclusion criteria: studies specifically addressing WHT implementation, containing challenge and opportunity analyses, and demonstrating methodological rigor. The analytical framework utilized thematic synthesis to identify patterns across internal and external compliance factors, subsequently evaluated through the Tax Compliance Theory lens. Findings indicate that effective strategies include system digitalization, staff training, taxpayer education, incentive-penalty mechanisms, regulatory harmonization, and real-time monitoring and auditing. Notably, this study contributes novel insights by synthesizing WHT compliance challenges within the globalization context, particularly addressing cross-border digital transactions and fintech sector implications previously underexplored in Indonesian taxation literature. The integrated strategic framework proposed bridges theoretical understanding with practical implementation, offering evidence-based policy recommendations. Implementing these integrated strategies is expected to enhance voluntary compliance, minimize withholding errors, and strengthen WHT effectiveness across all sectors, including MSMEs and fintech.
The Impact of Digital Taxation on the Creative Economy and E-Commerce in Indonesia Novelia, Rizka; Nurcahaya, Claudya; Dewantara, Billy
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article review explores the impact of digital taxation on the growth and sustainability of the creative economy and e-commerce sectors in Indonesia. As the digital landscape expands rapidly, the implementation of taxes on digital transactions has emerged as both an opportunity and a challenge. On one hand, digital taxation provides a new revenue stream for the government and ensures fair competition between domestic and foreign digital service providers. On the other hand, it raises concerns among small and medium-sized enterprises (SMEs) and creative entrepreneurs about increased operational costs, reduced competitiveness, and potential barriers to market entry. The review synthesizes insights from recent studies (2020–2025) on the economic, regulatory, and technological dimensions of digital taxation, highlighting its implications for innovation, consumer behavior, and cross-border e-commerce. The findings suggest that while digital taxation can promote fiscal sustainability and equitable market practices, its design and enforcement must balance revenue needs with the goal of fostering innovation and inclusivity in Indonesia’s vibrant digital economy.
Co-Authors Andriana, Isni Arasta, Melisa Fitrani Arisman, Anton BillY Dewantara Dayang, Dayang Dwi Maya Sari, Elisabet Fikriyansyah, Ahmad Fuadah, Luk Luk Handayani, Muthi'a HASNI YUSRIANTI Luk Fuadah, Luk Muktarudin, Muktarudin Nurcahaya, Claudya Resah Pratama, Reza Ridho, Ahmad Muhammad RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Sazili Sazili Sianturi, Agusman Tertiarto Wahyudi Umi Kalsum Utama, Amri