Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Kompetif Jurnal Pengabdian kepada Masyarakat Nusantara Reflection: Education and Pedagogical Insights
Herman, Ayuthia Ramadhani
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
KRD Transformasi Digital dalam Sistem Perpajakan: Peluang dan Tantangan pada SMK Dharma Loka Pekanbaru: Akuntansi Kardi, Kardi; Hutahuruk, Marice Br.; Fristy, Anne Monika; Herman, Ayuthia Ramadhani; Jannah, Vika Miftahul; Edwar, Yurnal
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

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

Abstract

Transformasi digital dalam sistem perpajakan membawa dampak signifikan terhadap efisiensi administrasi dan kepatuhan wajib pajak. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman siswa SMK Dharma Loka Pekanbaru mengenai konsep pajak digital, peluang yang ditawarkan, serta tantangan yang dihadapi dalam era ekonomi digital. Metode yang digunakan adalah edukasi interaktif melalui penyampaian materi, diskusi, dan studi kasus. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap pentingnya digitalisasi pajak dan urgensi kontribusi generasi muda dalam menciptakan ekosistem perpajakan yang transparan dan inklusif. Tantangan seperti kesenjangan literasi digital dan infrastruktur masih perlu mendapat perhatian dalam penerapan kebijakan pajak digital secara nasional.
Chi-Square Analysis of the Percentage of the Bottom 40% Expenditure Group Aged 0–17 Years with Birth Certificate Ownership in Indonesia Herman, Ayuthia Ramadhani
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.134

Abstract

This study investigates the relationship between household expenditure levels and birth certificate ownership among children aged 0–17 years in Indonesia. Using secondary data from Badan Pusat Statistik (BPS) for the period 2015–2017, the research applies the Chi-Square test of independence (contingency table analysis) to determine whether children from the bottom 40% expenditure group are less likely to possess birth certificates compared to other groups. The results show that the Chi-Square value (χ² = 0.019174) at a 5% significance level indicates no statistically significant association between household expenditure group and birth certificate ownership. This finding suggests that efforts by the Indonesian government to improve civil registration may have contributed to reducing inequality across income groups. Despite this, regional and micro-level disparities may still persist. The study highlights the importance of continuous policy interventions, awareness programs, and integrated registration services to ensure universal birth certificate coverage for all children in Indonesia.
SURAT PAKSA SEBAGAI INSTRUMEN PENAGIHAN PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA PEKANBARU TAMPAN Herman, Ayuthia Ramadhani; Antoni. R, Stevanus
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2427

Abstract

The purpose of this study was to determine the extent of the impact of tax collection using warrants on taxpayer compliance. Data analysis used in this study included statistical analysis, validity and reliability tests, normality tests, simple regression analysis, simple correlation analysis, t-tests, and R2 tests. The results of the simple correlation analysis showed that the correlation between tax collection and warrants was 0.716, exceeding 0.05. This indicates that tax collection using warrants has an impact on taxpayer compliance.The results of the t-test showed that the calculated t for the variable "tax collection using warrants on taxpayer compliance" was 5.616, meaning that the calculated t value was greater than the t value (5.616 > 2.042), with a significance level of 0.000. Because the significance level was lower than 0.05 (0.000 < 0.05), this indicates that tax collection using warrants has an impact on taxpayer compliance. The results of the R2 test showed a coefficient of determination of 0.513 or 51.3%, which means that 51.3% of the dependent variable (taxpayer compliance) can be explained by the independent variable (tax collection with a warrant).
Co-Authors Antoni. R, Stevanus Edwar, Yurnal Fristy, Anne Monika Jannah, Vika Miftahul Marice Br Hutahuruk Raden Mohamad Herdian Bhakti