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All Journal Competitive Jurnal Akuntansi dan Keuangan Riset Akuntansi (RISTANSI) Nusantara Community Empowerment Review
Rosyida, Riska Ainur
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENINGKATAN KEPATUHAN PAJAK MELALUI DIGITALISASI: EFEKTIVITAS E-FILING DAN E-BILLING DI KPP PRATAMA SIDOARJO SELATAN Rohmiatun, Erlyna Tri; Rosyida, Riska Ainur; Khoiroh, Fastabiqul
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2615

Abstract

Digital transformation of taxation through the implementation of e-filing and e-billing has contributed to increasing tax compliance, reducing administrative burdens, and improving taxpayer experience at KPP Pratama Sidoarjo Selatan. This study uses a qualitative approach with a case study design and semi-structured interview techniques with individual taxpayers and MSMEs. The results show that ease of use of digital systems can increase compliance, but its effectiveness is influenced by the level of digital literacy, access to technology, and trust in system security. The main challenges include low digital literacy among elderly taxpayers, limited technical assistance, and system instability during peak reporting periods. This study emphasizes the importance of strengthening cybersecurity, increasing digital literacy, and integrating new technologies such as AI and blockchain to support an efficient, secure, and inclusive tax system.
THE EFFECT OF FINANCIAL LITERACY AND FINANCIAL ATTITUDES ON THE FINANCIAL PERFORMANCE Rosyida, Riska Ainur; Wicaksono, Achmad
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.13956

Abstract

This study investigates the financial performance of MSMEs in the beverage sector in Tulangan sub-district, Sidoarjo district, in relation to their financial attitudes and literacy. Strong financial literacy enables businesses to plan for the future, manage cash flow, and control costs, while positive financial attitudes foster disciplined income and expense management, thereby enhancing profitability and business sustainability. The study used a quantitative approach to survey 77 MSMEs players using a Likert scale questionnaire, and it used validity, reliability, normality, heteroscedasticity, multicollinearity, T-test, and F-test to analyze the data. The findings show that financial attitudes and literacy have a significant impact on beverage MSMEs' financial success. Financial attitudes serve as a foundation for sound decision-making, while financial literacy enhances financial management capabilities. This research contributes theoretically by empirically demonstrating that these two factors are crucial for the growth and stability of small businesses. However, since the study focuses solely on the beverage industry in one region, its findings may not be generalizable to other sectors; future research could incorporate additional variables such as financial technology or government policies for a more comprehensive analysis.
Peran Aktif Masyarakat dan Mitra Akademik dalam Mendukung Pertanian Hortikultura untuk Pemberdayaan Desa Rosyida, Riska Ainur; Rahayu, Khoiyum Putri; Anwar, Chairil
Nusantara Community Empowerment Review Vol. 4 No. 1 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/29g74n07

Abstract

Kegiatan pengabdian masyrakat ini dilaksanakan sebagai upaya pemberdayaan masyarakat melalui pendampingan hortikultura berbasis partisipasi. Desa Gempol Klutuk memiliki potensi lahan hortikultura dengan komoditas utama jambu kristal dan mangga, yang dikelola secara gotong royong bersama perangkat desa dan mahasiswa. Metode yang digunakan dalam pengabdian ini adalah pendampingan aktif berupa kegiatan penyiraman rutin, pendataan kondisi tanaman, serta pendokumentasian perkembangan kebun untuk menjaga transparansi kepada masyarakat. Hasil kegiatan menunjukkan peningkatan keterlibatan masyarakat dalam perawatan kebun, tumbuhnya kesadaran akan potensi desa wisata hortikultura, serta peningkatan pemahaman warga terhadap teknik dasar budidaya. Kolaborasi tim pengabdi dan warga tidak hanya menghasilkan perawatan kebun yang lebih baik, tetapi juga memperkuat ikatan sosial dan meningkatkan rasa memiliki terhadap aset desa. Meskipun terdapat kendala teknis seperti penyiraman manual, program ini tetap berhasil meningkatkan kapasitas masyarakat, memperkuat solidaritas sosial, serta membuka peluang pengembangan ekonomi lokal berbasis hortikultura berkelanjutan sekaligus mendorong inovasi teknologi tepat guna. This community service activity was implemented as an effort to empower the community through participatory horticultural assistance. Gempol Klutuk Village has potential horticultural land with the main commodities of crystal guava and mango, which are managed through cooperation with village officials and students. The method used in this service is active assistance in the form of routine watering activities, recording plant conditions, and documenting garden development to maintain transparency with the community. The results of the activity showed increased community involvement in garden maintenance, growing awareness of the potential of horticultural tourism villages, and an increase in residents' understanding of basic cultivation techniques. The collaboration between the service team and residents not only resulted in better garden maintenance but also strengthened social ties and increased sense of ownership of village assets. Despite technical obstacles such as manual watering, this program still succeeded in increasing community capacity, strengthening social solidarity, and opening opportunities for sustainable horticulture-based local economic development while encouraging innovation in appropriate technology.
Co-Authors Achmad Wicaksono Chairil Anwar Erlyna Tri Rohmiatun Khoiroh, Fastabiqul Rahayu, Khoiyum Putri