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All Journal Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Ekonomi, Manajemen, Akuntansi
Ricky Yunisar Setiawan
Universitas Palangka Raya
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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OPTIMALISASI PENGELOLAAN DATA PROGRAM KARTU HUMA BETANG SEJAHTERA DAN ADMINISTRASI KEUANGAN PADA BIRO PEMERINTAHAN PROVINSI KALIMANTAN TENGAH Yulia Hana; Ferry Christian; Ricky Yunisar Setiawan
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2431

Abstract

The implementation of effective administrative systems and structured government program data management is essential in supporting transparent and accountable governance. This study aims to describe the optimization of data management for the Kartu Huma Betang Sejahtera program and financial administration at the Bureau of Government, Central Kalimantan Provincial Government. The activity was conducted through the Merdeka Belajar Kampus Merdeka (MBKM) internship program using a Service Learning approach with descriptive qualitative methods. Data collection techniques included observation, interviews, and documentation. The results indicate that administrative support activities—including official travel data input, preparation of accountability and activity reports, document archiving, and management of strategic regional program data—contributed to improving administrative efficiency and data organization. The optimization of these processes supports more structured governance and enhances institutional effectiveness.
Menelusuri Faktor-Faktor Penentu Persistensi laba: Peran Kepemilikan Institusional, Perbedaan Pajak Buku Sementara, dan Siklus Operasi Pratama; Agus Satrya Wibowo; Ricky Yunisar Setiawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6961

Abstract

Artikel ini ditulis untuk menguji pengaruh kepemilikan institusional, perbedaan pajak buku sementara, dan siklus operasi terhadap persistensi laba pada perusahaan yang termasuk dalam indeks LQ45 periode 2021-2023. Salah satu acuan bagi investor untuk menilai kualitas laba dan memprediksi kinerja keuangan di masa mendatang adalah persistensi laba, terutama dalam situasi ekonomi global yang tidak stabil. Metode yang diterapkan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi e-views 12, hasil artikel ini menemukan bahwa perbedaan pajak buku sementara berpengaruh negatif signifikan terhadap persistensi laba, sedangkan kepemilikan institusional dan siklus operasi tidak berpengaruh terhadap persistensi laba. Secara simultan, ketiga variabel independen tersebut memiliki pengaruh terhadap persistensi laba meskipun porsi yang dapat dijelaskan relatif kecil, yaitu sebesar 10,2%. Temuan ini dapat menjadi sumber informasi bagi investor untuk lebih memahami apa saja yang dapat memengaruhi persistensi laba sehingga dapat mengambil keputusan investasi yang lebih tepat.
Tax understanding, tax awareness, and individual taxpayer compliance: Empirical evidence from Palangka Raya, Indonesia Leliana Maria Angela; Andyah Astika Sari; Tatik Zulaika; Rahmiati; Verra Rizki Amelia; Ricky Yunisar Setiawan
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 2 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i2.27622

Abstract

Individual taxpayer compliance plays a crucial role in supporting government revenue, particularly amid ongoing reforms in Indonesia's tax administration system. However, differences in tax understanding and awareness continue to influence taxpayers' willingness to fulfill their obligations. This study examines the effects of tax understanding and tax awareness on individual taxpayer compliance at the Palangka Raya Primary Tax Office. A quantitative explanatory approach was employed using questionnaire data collected from 106 individual taxpayers selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings reveal that tax understanding positively and significantly influences taxpayer compliance (β = 0.215; p = 0.007), while tax awareness also demonstrates a positive and significant effect (β = 0.330; p < 0.001). The model explains 58.7% of the variance in taxpayer compliance. These findings support the relevance of the Theory of Planned Behavior in explaining taxpayer compliance through cognitive and behavioral factors. Practically, the results emphasize the importance of strengthening tax education, improving taxpayers' understanding of regulations, and promoting voluntary compliance through awareness programs. This study provides empirical evidence to support more effective taxpayer compliance strategies in regional tax administration
Co-Authors Agus Satrya Wibowo Andyah Astika Sari Ferry Christian Leliana Maria Angela Pratama Rahmiati Tatik Zulaika Verra Rizki Amelia Yulia Hana