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All Journal Jurnal Eksplorasi Akuntansi (JEA) Trilogi Accounting & Business Research Media Riset Ekonomi Pembangunan (MedREP)
Ahmad Rahbani Sulaiman S
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PEKANBARU TAHUN 2021 -2023 Ahmad Rahbani Sulaiman S; Dian Indah Hayati; Afriosa Syawitri
Media Riset Ekonomi Pembangunan (MedREP) Vol. 1 No. 4 (2024): MedREP: Volume 1, No. 4, Desember 2024
Publisher : Universitas Negeri Padang

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

Abstract

This study analyzes the effectiveness and contribution of hotel and restaurant tax revenues to the Regional Original Revenue (Pendapatan Asli Daerah, PAD) of Pekanbaru City from 2021 to 2023. Using a quantitative approach, the research relies on secondary data from the financial reports of the Pekanbaru City Government. The findings reveal that the effectiveness of hotel and restaurant taxes is categorized as very effective, with an average effectiveness of 94% and 106%, respectively. However, the contribution of these taxes to total PAD is relatively low, averaging 5% for hotel taxes (categorized as very low) and 14% for restaurant taxes (categorized as low). These results suggest a need to optimize the potential of these sectors through strategies such as increasing tax awareness, promoting tourism, and leveraging technology. The study recommends diversifying PAD sources and fostering collaborative partnerships with business operators to support sustainable development in Pekanbaru City.. Keywords: Regional Original Revenue, Hotel Tax, Restaurant Tax
TANTANGAN KEAMANAN DATA DALAM IMPLEMENTASI TEKNOLOGI AI DI AKUNTANSI Hayati, Dian Indah; Sulaiman, Ahmad Rahbani; Syawitri, Afriosa; Julyazti, Nadya Fritanita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2155

Abstract

Artificial Intelligence (AI) has made a huge impact in transforming the accounting industry by automating various processes, improving operational efficiency, and providing more accurate data analysis for decision-making. However, despite its significant benefits, the application of AI in accounting also brings great challenges, especially in terms of data security. The threat of cyberattacks can undermine the integrity of financial statements and the audit process. In addition, vulnerabilities in AI algorithms used in accounting can enable manipulations that affect analysis results and business decisions. This research aims to identify these key challenges and propose relevant mitigation solutions. Among the solutions discussed are the implementation of blockchain to improve data transparency and security, regular audits to monitor the integrity of AI systems, and employee training to raise awareness of potential cyber threats. With a descriptive approach and literature analysis, this study provides practical guidance for companies to securely integrate AI in their accounting practices.Keywords: Artificial Intelligence (AI), Data Security, Blockchain
Pengaruh Akuntabilitas dan Kinerja Karyawan terhadap Kepercayaan Pembayar Zakat (Muzakki) pada Baznas Kota Padang Safitri, Tiara; Deviani, Deviani; Sulaiman, Ahmad Rahbani
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2570

Abstract

This study aims to analyze the effect of accountability and employee performance on zakat payers' (muzakki) trust in BAZNAS Kota Padang. A quantitative approach was used, with primary data collected through questionnaires distributed to 126 individual muzakki respondents. Data analysis was conducted using multiple linear regression with SPSS version 27. The findings reveal that accountability has a significant positive effect on muzakki trust, indicating that enhanced transparency and responsibility in zakat management foster public trust. Employee performance also shows a significant positive effect, where the quality of service provided by employees increases muzakki's confidence in zakat institutions. Together, these independent variables explain 56.2% of the variance in muzakki trust. The study supports legitimacy theory, emphasizing the importance of transparency and professionalism in building social legitimacy. These findings provide practical implications for BAZNAS to continuously improve accountability and employee performance to strengthen muzakki trust.
Pengaruh Audit Tenure, Auditor Switching dan Ukuran KAP terhadap Audit Report Lag pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Insani, Satya; Arza, Fefri Indra; Sulaiman, Ahmad Rahbani
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2960

Abstract

This study aims to determine the effect of audit tenure, auditor switching and KAP size on Audit Report Lag. Audit Report Lag is the dependent variable, while Audit Tenure, Auditor Switching and KAP Size are independent variables. Audit Report Lag is measured by the Date of issuance of the audit report-the company's closing date. Audit tenure is measured by calculating the number of years of engagement between the client company and the auditor at the KAP. Auditor Switching is measured by a dummy variable, 1 for companies that do auditor switching and 0 for companies that do not do auditor switching. KAP size is measured using a dummy variable, 1 for companies that use Big Four KAP and 0 for companies that use non-Big Four KAP. The data used are annual reports and financial statements of Property and Real Estate companies listed on the Indonesia Stock Exchange in 2020-2023, with a sample of 88 companies. Data analysis using purposive sampling and multiple linear regression. The results of the study indicate that Audit tenure has a significant negative effect on audit report lag, Auditor switching has a significant negative effect on audit report lag, KAP size has a significant negative effect on audit report lag.
Co-Authors Afriosa Syawitri Deviani Deviani Dian Indah Hayati Fefri Indra Arza Insani, Satya Nadya Fritanita Julyazti Safitri, Tiara