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All Journal Jambura Accounting Review Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat
Azzahra, Zihaddiah Fitri
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Perhitungan dan Pelaporan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) di Lombok Timur Azzahra, Zihaddiah Fitri; K. Priyambodo, Victoria; Rizki, Novia; Kartikasari, Nungki
Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Vol 8, No 1 (2025): Jurnal Abdimas Berdaya
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jab.v8i1.1054

Abstract

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 Faktor Intensi dan Pengaruh Penggunaan Quick Response Code Indonesian Standard (QRIS) Terhadap Kondisi Keuangan Mahasiswa Azzahra, Zihaddiah Fitri; Effendy, Lukman
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.214

Abstract

Pesatnya perkembangan teknologi pembayaran digital melalui implementasi Quick Response Code Indonesian Standard (QRIS) menghadirkan metode transaksi non-tunai yang praktis dan efisien, termasuk di kalangan mahasiswa. Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi intensi penggunaan QRIS serta dampaknya terhadap kondisi keuangan mahasiswa. Sampel penelitian berjumlah 396 mahasiswa Universitas Mataram yang diperoleh dengan metode Slovin. Analisis data menggunakan Partial Least Square (PLS) melalui SmartPLS 4.0. Hasil penelitian menunjukkan bahwa ekspektasi kinerja dan ekspektasi usaha berpengaruh positif signifikan terhadap intensi penggunaan QRIS, sedangkan pengaruh sosial, kondisi yang memfasilitasi, dan keamanan tidak berpengaruh signifikan. Tingkat intensi penggunaan QRIS tergolong sedang namun juga terbukti berpengaruh positif terhadap kondisi keuangan mahasiswa, menunjukkan bahwa QRIS berkontribusi dalam meningkatkan efisiensi pengelolaan keuangan. Secara teoretis, hasil penelitian ini memperkuat model UTAUT dalam konteks keuangan digital di kalangan generasi muda. Secara praktis, hasil penelitian ini dapat menjadi masukan bagi pemerintah, lembaga keuangan, dan pihak universitas untuk meningkatkan literasi serta adopsi pembayaran digital melalui edukasi dan kemudahan akses QRIS bagi mahasiswa.
Co-Authors Hartini, Intan Juwita K. Priyambodo, Victoria Kartikasari, Nungki Lukman Effendy, Lukman Paradisa Sukma Priyambodo, Victoria Kusumaningtyas Rizki, Novia