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All Journal Jurnal of Applied Business and Banking (JABB) Takuana: Jurnal Pendidikan, Sains, dan Humaniora Akuntabel: Jurnal Ilmiah Akuntansi
Ida Ayu Nursanty
Universitas Mataram
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Sanksi Pajak, Razia Lapangan, Sosialisasi Perpajakan, Samsat Keliling, Serta Pemberlakuan Program Pelayanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Mataram Baiq Ugi Ediasari; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 3 (2026): Vol. 5 No. 3 Februari 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the effect of tax sanctions, field inspections, tax socialization, mobile Samsat services, and the implementation of the E-Samsat service program on the compliance of motor vehicle taxpayers in Mataram City. Taxpayer compliance is one of the key factors in supporting the optimization of regional tax revenue. This research used a quantitative method with a descriptive approach. Data were collected through a questionnaire distributed to 100 motor vehicle taxpayer respondents. The analysis technique used was multiple linear regression with the assistance of SPSS version 26. The results showed that partially, tax sanctions, field inspections, and the E-Samsat program had a positive and significant effect on taxpayer compliance. Meanwhile, tax socialization and mobile Samsat services had no significant effect on taxpayer compliance. Simultaneously, all five independent variables have a significant effect on taxpayer compliance, as evidenced by the F-statistic value of 14.13, which is greater than the F-table value of 2.31, with a significance level of 0.000 (<0.05). The Adjusted R Square value of 0.429 indicates that the five independent variables explain 42.9% of the variation in taxpayer compliance, while the rest is explained by other variables outside the research model.
Pemberdayaan UMKM Telur Asin melalui Pendampingan KKN untuk Higienitas Produksi dan Pengemasan Desa Selat Narmada Lombok Ida Ayu Nursanty; I Gst Gede Narung; M Wahyullah; Surahman Hidayat; Rosyia Wardani; Lalu Takdir Jumaidi
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 5 No. 1 (2026): Takuana (April-June)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v5i1.472

Abstract

This community service activity aimed to improve production hygiene and product packaging of salted egg MSMEs in Selat Village, Narmada, West Lombok. The partners initially faced several problems, including simple production processes, suboptimal hygiene practices, and less attractive packaging. The program was implemented through a participatory KKN approach consisting of observation, production mentoring, packaging training, and evaluation. The results demonstrated improvements across key performance indicators. In terms of production hygiene, partners began to consistently implement egg washing, raw material selection, and the use of cleaner production tools. In terms of efficiency, the production process became more structured and systematic compared to the initial condition. In terms of packaging, partners adopted more attractive and standardized packaging, including better product arrangement and labeling practices. Overall, these changes indicate an increase in MSME capacity in managing production and packaging processes. As a result, the products became more organized, market-ready, and competitive. This activity contributed to strengthening MSME capacity and supporting local economic development based on village potential.
Pengaruh E-Commerce, Penggunaan Sistem Informasi Akuntansi, Ketersediaan Modal, Dan Dukungan Keluarga Dalam Pengambilan Keputusan Untuk Berwirausaha Pada Mahasiswa STIE AMM Mataram Nur Islamiyah; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2026): Vol. 6 No. 1 Juni 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to analyze the influence of e-commerce, the use of accounting information systems, capital availability, and family support on entrepreneurial decision-making among students at STIE AMM Mataram. The research variables consist of four independent variables, namely e-commerce (X₁), use of accounting information systems (X₂), capital availability (X₃), and family support (X₄), as well as one dependent variable, entrepreneurial decision-making (Y). The population of this research includes all active students of STIE AMM Mataram. At the same time, the sample was determined using purposive sampling with the criteria of accounting students who had taken courses in Accounting Information Systems and Entrepreneurship. Based on these criteria, 58 respondents were obtained. Data were collected via an online questionnaire (Google Forms) and analyzed in SPSS 25 using classical assumption tests and multiple linear regression. The results show that, partially, e-commerce (X₁) and the use of accounting information systems (X₂) have a positive and significant effect on entrepreneurial decision-making, while capital availability (X₃) and family support (X₄) do not have a significant effect. Simultaneously, the four independent variables jointly have a significant effect on students’ entrepreneurial decision-making.
Pembuatan Plang Nama Usaha Sebagai Upaya Penguatan Identitas Visual pada UMKM Dodol Ibu Eli di Kecamatan Narmada, Kabupaten Lombok Barat Ida Ayu Nursanty; I Gst Gede Narung; M Wahyullah; Surahman Hidayat; Rosyia Wardani
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 3 (2025): Takuana (October-December)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i3.190

Abstract

This community service aims to strengthen the visual identity and enhance the attractiveness of the business through designing the business signboard for the Micro, Small, and Medium Enterprise (MSME) Dodol Ibu Eli in Narmada District, West Lombok Regency. Before the implementation, the MSME did not have a representative business signboard, making it difficult for customers from outside the area to locate the business. The program was carried out using a participatory approach through several stages, including field observation to identify the needs and location conditions, design discussions with the business owner, collaborative signboard production with a local printing partner, installation, and final evaluation. The results showed that the presence of the business name signboard successfully improved the professional image, strengthened local product branding, and made it easier for customers to recognize the business location. After installation, the business owner reported an increase in new customer visits and higher product sales compared to before the activity. This program is expected to serve as a reference for other MSME owners in recognizing the importance of visual identity as a key element of branding and sustainable business development strategies.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Kualitas Pelayanan Pajak, Kewajiban Moral Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Praya Febriantina Istiharoh; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the influence of taxpayer awareness (X1), tax knowledge (X2), tax service quality (X3), moral obligations (X4) and tax sanctions (X5) on motorized taxpayer compliance at the Praya City Samsat Office (Y). This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using a Likert scale. The population in this study were taxpayers registered at the Praya City Samsat Office, totaling 194,926. Sampling used the Slovin technique. The sample used was 100 respondents. The data analysis technique used is multiple linier regression analysis with IBM SPSS 25 software. The results of this study show that taxpayer awareness (X1), tax service quality (X3), moral obligations (X4) do not have a positive effect on motor vehicle taxpayer compliance in Praya City Samsat Office, while tax knowledge (X2) and tax sanctions (X5) have a positive effect on motor vehicle taxpayer compliance at the Praya City Samsat Office. The R Square figure shows a value of 68.2% so that 31.8% is influenced by other variables.
Pengaruh Produk, Harga, Promosi, Saluran Distribusi, dan Pelayanan Terhadap Keputusan Pembelian Konsumen (Studi Kasus: Kerajinan Genteng di Kumbung Baru) Nendy Pratama Agusfianto; I Made Murjana; Ida Ayu Nursanty
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 2 (2025): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v6i2.35714

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh produk, harga, promosi, saluran distribusi dan pelayanan berpengaruh secara parsial  terhadap keputusan pembelian genteng pada UD Maju Jaya di Kumbung Baru dan mengetahui pengaruh produk, harga, promosi, saluran distribusi dan pelayanan berpengaruh secara simultan terhadap keputusan pembelian genteng pada UD Maju Jaya di Kumbung Baru dan variabel yang berpengaruh paling dominan untuk keputusan pembelian genteng pada UD Maju Jaya di Kumbung Baru. Penelitian ini menggunakan model penelitian asosiatif. Populasi yang digunakan keseluruhan konsumen kerajinan genteng UD Maju Jaya. Sampel penelitian adalah sebanyak 60 responden. Pengambilan sampel menggunakan teknik purposive sampling. Pengumpulan  data menggunakan kuesioner tertutup dengan Skala Likert. Analisis data menggunakan metode analisis regresi linier berganda. Pengujian pengaruh parsial menggunakan metode uji t dan pengujian pengaruh simultan dilakukan melalui uji F. Hasil persamaan regresi dalam penelitian ini yaitu Y = -0,358 + 0,184 X1 + 0,251 X2 + 0,216 X3 + 0,283 X4 + 0,164 X5+e.Hasil penelitian Secara parsial variabel Produk (X1), Harga (X2), Promosi (X3), Saluran Distribusi (X4), Kualitas Pelayanan (X5) berpengaruh signifikan terhadap Keputusan Pembelian UD Maju Jaya, hal ini di buktikan dengan hasil uji t yang setiap variabel memiliki nilai t hitung lebih besar dari t tabel, yaitu variabel produk (X1) sebesar 2,305>2,005, harga (X2) sebesar 2,299>2,005, promosi (X3) sebesar 2,180>2,005 Saluran Distribusi (X4) sebesar 3,351>2,005, Kualitas Pelayanan (X5) sebesar 2,032>2,005 dengan taraf signifikan kurang dari 0,05. Secara simultan variabel Produk (X1), Harga (X2), Promosi (X3), Saluran Distribusi (X4), Kualitas Pelayanan (X5) berpengaruh signifikan terhadap keputusan pembelian kerajinan genteng UD. Maju Jaya di Dusun Kumbung yang ditunjukan nilai F hitung adalah sebesar 30,715 yang lebih besar dari F tabel (2,386) dengan taraf signifikan sebesar 0,000 yang lebih kecil dari 0,05. Variabel Saluran Distribusi (X4) menjadi variabel yang paling dominan terhadap Keputusan Pembelian kerajinan genteng UD. Maju Jaya di Dusun Kumbung. Variabel Saluran Distribusi (X4) menjadi variabel yang paling dominan terhadap Keputusan Pembelian kerajinan genteng UD. Maju Jaya di Dusun Kumbung, dimana variabel Saluran Distribusi (X4) memiliki nilai standardized coefficient beta sebesar 0,298 sedangkan variabel produk (X1) 0,205. Dengan demikian hipotesis ketiga yaitu variabel Produk yang diduga berpengaruh paling dominan pada keputusan pembelian (Y) di UD Maju Jaya ditolak.
Co-Authors Baiq Ugi Ediasari Febriantina Istiharoh I Gst Gede Narung I Made Murjana Lalu Takdir Jumaidi M Wahyullah M. Wahyullah Nendy Pratama Agusfianto Nur Islamiyah Rosyia Wardani Surahman Hidayat