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All Journal Studi Akuntansi, Keuangan, dan Manajemen Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional)
Nuha Alfani, Ulin
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Muslim Religiosity on Tax Compliance: The Role of Distributive Justice as Moderator Mareta, Fitri; Damayanti, Damayanti; Anggraini, Depita; Nuha Alfani, Ulin
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5615

Abstract

Purpose: This study aims to analyze the influence of perceived experience and perceived value on customer loyalty among Gojek users, with customer satisfaction as a mediating variable. Methodology/Approach: The study uses a quantitative approach with data collected from 210 respondents through an online questionnaire distributed via Google Forms. The sampling technique applied was purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with the AMOS program. Results/Findings: The findings reveal that perceived experience and perceived value both have positive and significant effects on customer satisfaction and customer loyalty. Moreover, customer satisfaction positively mediates the relationship between perceived experience and customer loyalty, as well as between perceived value and customer loyalty. Conclusions: Customer satisfaction plays a crucial mediating role in strengthening the link between perceived experience, perceived value, and customer loyalty. This indicates that experiential and value perceptions are key drivers in building long-term loyalty among online transportation users. Limitations: This study is limited by the number of respondents and variables, focusing only on perceived experience, perceived value, customer satisfaction, and customer loyalty. Contribution: The research provides managerial implications for online transportation service providers, particularly Gojek, by emphasizing the importance of enhancing customer experience and perceived value to increase satisfaction and loyalty.
Optimalisasi Pelaporan SPT Tahunan : Mewujudkan Kepatuhan Pajak Melalui Edukasi Dan Pendampingan Pengisian SPT Tahunan Damayanti, Damayanti; Pentiana, Destia; Anggraini, Depita; Mareta, Fitri; Indriyani, Indriyani; Nuha Alfani, Ulin; Suffah, Faila; Santoso, Izza Maulida; Christina Sinaga, Klemensia Erna; Fajri, M Rizki; Farah Sabila, Rezika
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 2 (2025): Desember
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i2.4481

Abstract

Di Indonesia kepatuhan pajak masih berada pada posisi yang rendah akibat kurangnya pemahaman pengisian dan pelaporan SPT Tahunan, kompleksitas regulasi, kendala teknis, serta terbatasnya literasi pajak. Kegiatan pengabdian ini bertujuan meningkatkan kesadaran dan keterampilan pelaporan SPT melalui edukasi dan pendampingan praktis, dilaksanakan di Politeknik Negeri Lampung bersama Teaching Factory Klinik Akuntansi Perpajakan, melibatkan dosen, mahasiswa, serta 87 wajib pajak. Metode mencakup Training of Trainer, penyuluhan regulasi, simulasi SPT, dan pendampingan e-Filing, e-Form, serta e-Billing. Hasilnya, pemahaman dan keterampilan peserta meningkat, seluruhnya berhasil memperoleh Bukti Penerimaan Elektronik, dan mayoritas menilai kegiatan bermanfaat untuk dilaksanakan rutin. Simpulan, edukasi dan pendampingan praktis efektif mendorong kepatuhan sukarela, mengurangi kesalahan administrasi, dan memperkuat budaya sadar pajak.
Co-Authors anggraini, Depita Christina Sinaga, Klemensia Erna Damayanti Damayanti Fajri, M Rizki Farah Sabila, Rezika Fitri Mareta, Fitri Indriyani Indriyani Pentiana, Destia Santoso, Izza Maulida Suffah, Faila