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Syaiful Amri
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akuntabel.jurnalilmiahakuntansi@gmail.com
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syaifulamri5@gmail.com
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Jl. Pendidikan 1 Dasan Agung, Gomong, Kec. Mataram, Kota Mataram, Nusa Tenggara Bar. 83126
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Kota mataram,
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INDONESIA
Akuntabel: Jurnal Ilmiah Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : -     EISSN : 30255848     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
This journal is a peer-reviewed journal dedicated to the publication of quality research results in the field of accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 63 Documents
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Pengaruh Financial Technology, Literasi Keuangan Dan Penggunaan Informasi Akuntansi Terhadap Kinerja UMKM Alsyrah Indah Oktarini; Endang Kartini; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Vol. 5 No. 2 Desember 2025
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 examine the influence of financial technology, financial literacy and the use of accounting information on the performance of MSMEs in Dompu Regency. So that the variables of this study consist of 3 (three) independent variables, namely financial technology (X1), financial literacy (X2) and the use of accounting information (X3) and the dependent variable, namely the performance of MSMEs (Y). The population of this study is MSME actors registered with the Dompu Regency Cooperatives and SMEs Office. Samples were taken using simple random sampling. Data was obtained by distributing 215 questionnaires to MSME respondents in Dompu Regency. The questionnaire that returned and could be used was 100 questionnaires. The data were analyzed using Multiple Linear Regression. The results of this study show that financial technology, financial literacy and the use of accounting information have a significant effect on the performance of MSMEs. The results of this study also show that the independent variables (financial technology, financial literacy and the use of accounting information) are able to explain the dependent variable (MSME performance) of 40.7% while the remaining 59.3 is influenced by other variables outside the regression model used in this study.
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.
Pengetahuan Perpajakan, Akuntabilitas Pelayanan Publik, Sanksi Perpajakan, Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi (KPP Pratama Mataram Barat) Kadek Sindi Juniantara; Endang Kartini; Herawati Khotmi
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 how the knowledge of taxation, accountability of public services, tax sanctions, and taxpayer awareness of the level of individual tax compliance at the KPP Pratama. This study uses a descriptive associative approach questionnaires are distributed to individual taxpayers at the IKPP Pratama. The number of samples is 100 registered. Multiple regression analysis is the method used in this study. The descriptive results of the study show that taxpayer knowledge, public service accountability, and tax sanctions do not significantly influence individual taxpayer compliance at the West Mataram Tax Office (KPP Pratama). Conversely, taxpayer awareness has a significant impact on individual taxpayer compliance at the West Mataram Tax Office (KPP Pratama).

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