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Candra Romanda
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Jurnal Ilmiah Akuntansi Rahmaniyah Institut Rahmaniyah Sekayu Jl. Merdeka No. 531 Kel. Serasan Jaya Kec. Sekayu Kab. Musi Banyuasin Prov. Sumatera Selatan
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JIAR
Published by Institut Rahmaniyah Sekayu
ISSN : -     EISSN : 26206110     DOI : https://doi.org/10.51877/JIAR
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Rahmaniyah (e-ISSN: 2620-6110) is a peer reviewed journal published two times a year by Institut Rahmaniyah Sekayu (IRS). The aims of JIAR is to diseeminate the conceptual frame and ideas or research related accountancy, economy, business, and tax.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 114 Documents
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ANALISIS EFEKTIVITAS, PERTUMBUHAN, DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENERIMAAN PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH (BPPRD) KABUPATEN MUSI BANYUASIN Candra Romanda; Jumania Septariani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.497

Abstract

This study aims to analyze the effectiveness, growth, and contribution of Advertisement Tax to Local Tax revenue at the Regional Tax and Retribution Management Agency (BPPRD) of Musi Banyuasin Regency for 2020–2025. The research method used is descriptive quantitative. The data used consist of primary and secondary data obtained through interviews, documentation, and literature review. Data analysis techniques were carried out using effectiveness ratio analysis, growth ratio analysis, and contribution ratio analysis. The results show that the effectiveness level of Advertisement Tax during 2020–2025 averaged 112.02%, which is categorized as very effective, although it experienced a decline in the final years of the study. The growth ratio of Advertisement Tax averaged 19.81%, which is categorized as unsuccessful, because it fluctuated with increases and decreases in revenue each year. Meanwhile, the contribution ratio of Advertisement Tax to Local Tax revenue averaged 1.67%, which is categorized as very low, indicating that Advertisement Tax has not made a significant contribution to Local Tax revenue in Musi Banyuasin Regency. Based on these findings, BPPRD of Musi Banyuasin Regency is expected to improve data collection, supervision, and taxpayer compliance so that Advertisement Tax revenue can be optimized and contribute more significantly to Local Tax revenue.
PENGARUH IMPLEMENTASI MARKETPLACE DAN DIGITALISASI UMKM TERHADAP KESEJAHTERAAN PELAKU UMKM (STUDI KASUS PADA SEKTOR UMKM DI KOTA BANDAR LAMPUNG) Apip Alansori; Ruli Eko Haryanto; Angelina Faleria; Fadly Muhammad Yahya; Laili May Hanifah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.493

Abstract

The purpose of this study is to investigate how marketplace and digitalization affect the welfare of MSMEs in Bandar Lampung City. This research uses a qualitative descriptive methodology and includes in-depth interviews, field observations, and documentation with MSME actors from various industries, including trade, services, and culinary. According to the findings, MSME actors can increase their income, expand market reach, and increase their business awareness by utilizing digital platforms such as Shopee, Tokopedia, and social media. However, the digital transformation process is still hampered by several problems such as low digital literacy, lack of training, poor infrastructure, and lack of funding. By emphasizing not only the economic aspects but also the psychological and social aspects of entrepreneurs' well-being, the study helps in the creation of digitalization strategies for MSMEs. The qualitative techniques used in this study, which provide a more complete picture of the welfare of MSME actors by describing their real experiences and perspectives during the digital transition process, are what make them innovative. Keywords: MSMEs, digitalization, marketplace, welfare, qualitative research
AUDIT OPERASIONAL ATAS PENJUALAN BAHAN BAKAR MINYAK (Studi Kasus Pada SPBU 24-316-156 PT. May Day Raksa Muara Kelingi) Masri Ermawijaya; Endang Endang
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.494

Abstract

This study aims to determine whether the implementation of the operational audit of fuel sales at Gas Station (SPBU) 24-316-156 PT. May Day Raksa Muara Kelingi conducted by PT Pertamina has been adequate. This research employed both qualitative and quantitative approaches. Data were collected through observation, interviews, and documentation. Data analysis was carried out by comparing fuel sales data in 2024 before and after the implementation of the operational audit. The results indicate that the operational audit of fuel sales at Gas Station 24-316-156 PT. May Day Raksa Muara Kelingi has been adequately implemented. The audit was conducted through the examination of documents, operational procedures, and the physical condition of the gas station facilities in accordance with the operational standards established by PT Pertamina. The audit serves to improve the effectiveness, efficiency, and compliance of the company's operational procedures. The analysis revealed that the highest average decline in fuel sales occurred in Solar fuel (13.14%), followed by Pertalite (12.29%), Pertamax Turbo (8.14%), Pertamax (7.86%), Pertamina Dex (6.79%), and Dexlite (5.00%). The decline was not directly caused by the implementation of the operational audit but was more influenced by changes in consumer demand, economic conditions, transportation activities, and business competition.
KONTRIBUSI FINANCIAL TECHNOLOGY PEER-TO-PEER LENDING SEBAGAI PERMODALAN DIGITAL UNTUK MEMBANTU PEMBIAYAAN PETANI DALAM MENINGKATKAN PRODUKTIVITAS USAHA TANI Jhon Eferedy; Apip Alansori; Kadek Widani; Dicky Fardiansyah Nugroho; Neshwa Eka Ramadona
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.495

Abstract

This study examines the role of Fintech peer-to-peer (P2P) lending as an alternative source of digital financing for farmers facing agricultural funding challenges due to declining productivity, particularly in West Lampung Regency affected by the El Niño phenomenon. A qualitative descriptive approach was employed through literature and document analysis, supported by primary data collected from direct interviews with local farmers. The data were obtained from scientific publications, official documents, and interview results, then analyzed using a narrative approach. The findings indicate that limited access to conventional financial institutions makes it difficult for farmers to secure capital after crop failure. Fintech P2P lending offers a faster, more flexible, and collateral-free financing option; however, its adoption remains limited because of low digital literacy and concerns about data security. The study is limited by the small number of participants, which may not fully represent farmers across Lampung. It contributes to the fields of digital agriculture, financial inclusion, and agricultural technology while providing insights for local governments, OJK, and Fintech providers in developing farmer education programs. Its novelty lies in linking climate change impacts with technology-based digital financing in a local agricultural context.

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