Abstract:Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service…
vice quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes
Abstract:Citra Teluk Sibayan Hot Springs is the first geothermal hot spring in Batubara Regency. The hot spring has gained recognition among the public and faces challenges in managing its canteen and lodges. The community service…
e program aims to enhance service quality through digital transformation. The initiative is based on the need to improve operational efficiency and visitor satisfaction through technology. The method of the program consists of three phases: first, a needs analysis and design of a digital system for food ordering and lodge management. Second, the implementation of technology, including the development of an application, integration of a payment system, and installation of hardware. Third, staff training to ensure effective use of the system. The initial results of the program show improved record-keeping of canteen sales and visitor satisfaction. The digital payment system accelerates transactions, reduces errors, and streamlines sales tracking. Positive feedback from visitors and staff indicates a better experience and the potential for increased revenue. This program is expected to serve as a successful model for the application of digital technology in managing tourism facilities.
Abstract:The aim of this research is to evaluate the PBB P2 acceptance procedures at the Merauke Regency Bapenda based on the government's internal control system policy. The type of research used is qualitative research with a…
descriptive approach and data obtained through interviews and documentation. The results of the research show that internal control at the Regional Revenue Agency of Merauke Regency in the procedures for receiving Rural and Urban Land and Building Tax is implemented well because there are several components that are optimal, namely in the control environment where the registration, data collection and functional human resources are there so that there are multiple tasks. , risk assessment where the Merauke Regency Bapenda is still carrying out passive data collection due to a lack of functional assessors, and a lack of monitoring of PBB P2 collection which has not fully carried out direct monitoring of taxpayers so that there are still many taxpayers who have not carried out their obligations in paying PBB P2. In other cases, officers have not implemented the SOP in implementing the PBB P2 collection system. It cannot be denied that this is very important for tax officers and taxpayers to follow in order to ensure that the PBB collection process runs smoothly and transparently in accordance with the provisions of the applicable laws and regulations.
Abstract:This research is motivated by the non-optimal management of Village-Owned Enterprises in an effort to increase Village Original Income in Sukajadi Village, Sadananya District, Ciamis Regency. The method used in this research…
arch is qualitative research method. Data collection techniques in this study include literature study, field study (observation and interviews) and documentation. The informants in this study were 6 people. The data analysis technique in this study by means of data reduction, data presentation, conclusions and verification. This study aims to determine the Management of Village-Owned Enterprises on increasing Village Original Income in Sukajadi Village, Sadananya District, Ciamis Regency. The author uses qualitative data analysis techniques through data processing of interview results and observation results to draw conclusions so as to answer the problems in the study. The results showed that the Management of Village-Owned Enterprises in Efforts to Increase Village Original Income in Sukajadi Village, Sadananya Subdistrict, Ciamis Regency is already running, but it is not optimal because problems are still found, including: unprepared cooperation with the private sector, limited number and quality of labor, limited budget for new business development, management training programs that are rare and less than optimal, readiness and skills of BUMDes members in management and administration are still lacking, financial reporting that is not ready to be carried out.
Keywords: Management, BUMDes, Village Original Revenue
Abstract:This research is motivated by the non-optimal management of the Village Market in increasing Village Original Income by the Bentar Village Government, Salem District, Brebes Regency. The method used in this research is qualitative…
ualitative research method. Data collection techniques in this research include literature study, field study (observation and interviews) and documentation. The informants in this study were 7 people. The data analysis technique in this research is by condensing data, presenting data and drawing conclusions. The method used in this research is descriptive analysis. Informants as many as 7 people. Data collection techniques are literature study, field study (observation and interviews) and documentation. The author uses qualitative data analysis techniques through processing data from interviews and observations to draw conclusions so as to answer the problems in the study. The results showed that the Village Market Management strategy in Increasing Village Original Income in Bentar Village, Salem District, Brebes Regency has been running, but it is not optimal because problems are still found including: An incomplete organisational structure and limited facilities and infrastructure. Implementation that is not in accordance with planning and the absence of management training activities. No regular and programmed supervision and evaluation.
Keywords: Strategy, Management, BUMDes, Village Original Revenue, Village Government
Abstract:Good APBD management will have a positive impact on all levels of society, the hope of the Indonesian people. The problem formulation in this research is: 1. How can the principles of good governance be applied in administering…
stering the South Konawe Regency APBD? 2. What factors influence the implementation of South Konawe Regency APBD management? The objectives of this research are 1. To determine the application of good governance principles regarding transparency, legal compliance and accountability in regional financial management at the South Konawe Regency Regional Financial and Asset Management Service. 2. To find out the factors that influence the implementation of good governance in the management of the South Konawe Regency APBD. The advantages of this research are: 1. Conceptually, the results of this research are expected to improve and expand scientific understanding, especially in the study of financial management.2. In terms of implementation, it is hoped that the results of this research can provide input and suggestions to the South Konawe Regency Regional Financial and Asset Management Service so that transparency, compliance and accountability can be achieved in carrying out its functions and responsibilities.3. Methodologically, it can take the form of a study in the context of developing a research methodology that meets the practical and theoretical requirements of development administration studies. The research results show that the application of good governance principles in APBD management in South Konawe Regency has not met our expectations..
Abstract:Bankruptcy risk is a critical issue for publicly listed companies as it may threaten business sustainability and undermine investor confidence. This study aims to examine the effects of asset growth, revenue growth, market…
et valuation, property, plant and equipment (PPE), goodwill, and research and development expenditure on bankruptcy risk, proxied by the Altman Z-score, among publicly listed companies in ASEAN countries. The study employs a quantitative approach using secondary data obtained from 1,354 non-financial firms listed in Indonesia, Malaysia, Thailand, Singapore, and the Philippines over the 2015–2023 period, yielding a total of 7,726 firm-year observations. Data were analyzed using a fixed-effects panel regression model. The findings reveal that asset growth and goodwill exert a positive and significant effect on the Altman Z-score, whereas research and development expenditure has a negative and significant effect. Revenue growth demonstrates a marginally positive influence, while market valuation and PPE do not exhibit a significant effect on bankruptcy risk. These results suggest that corporate financial stability is determined not only by financial factors but also by the quality of strategic resources and firms’ adaptive capabilities. The novelty of this study lies in the integration of the Resource-Based View and Dynamic Capabilities Theory perspectives into a bankruptcy prediction framework for publicly listed companies across ASEAN countries.
Abstract:The mobile gaming industry has evolved into a strategic sector within the global digital economy ecosystem, contributing significantly to the overall revenue of the gaming industry. A concrete manifestation of this dynamic…
ic is Honor of Kings (HoK), a 5v5 MOBA game developed by TiMi Studio Group, which has recorded over 100 million daily active players worldwide. The success of HoK is not solely determined by the quality of its game mechanics but also by its ability to deliver an immersive user experience and implement adaptive Content Marketing strategies. This study aims to empirically examine the influence of Game User Experience (GUX) and Content Marketing on Player Loyalty, with Satisfaction serving as a mediating variable. Employing a quantitative approach through Structural Equation Modeling (SEM), data were collected from active HoK players using a validated survey instrument. The results of the analysis indicate that both GUX and Content Marketing have a significant positive effect on Satisfaction, which, in turn, mediates their influence on Loyalty. The proposed mediation model successfully illustrates the affective role of Satisfaction as a key determinant in the formation of player Loyalty in digital contexts. These findings not only reinforce theoretical foundations in the domain of experience-based marketing but also offer practical insights for game developers and marketers in designing sustainable retention strategies through the optimization of gameplay experience and value-driven content delivery. Accordingly, this study presents a relevant conceptual framework for understanding the mechanisms of Loyalty formation within the competitive and dynamic mobile gaming industry.
Abstract:This study aims to analyze the role of the local government and community in managing tourism in Malaumkarta village towards increasing local revenue (PAD) of Sorong Regency. The method used in this research is qualitative…
ve research method with the number of informants obtained as many as 7 (seven) people. Data was obtained using observation, interview, and documentation techniques, and then the data was analyzed descriptively based on the sources obtained. The results showed that the government has made every effort to develop tourism in Malaumkarta village by providing facilities and infrastructure to support tourism such as relaxing places (gazebos), public toilets, selling stalls, padang towers, and the construction of other facilities. However, the problem is that until now these facilities have not been used according to their needs, what was planned at the beginning was not implemented, especially the concept of local culture-based development for the Papuan people. In addition, until now the collection of retribution has not been implemented because the government is still focused on implementing development and empowering the community. The government expects good cooperation between the community in managing tourism because the community is the organizer of the sustainability of tourism.
Abstract:Abstract: This community service program was carried out to empower the Dazry Harapan Household Industry, a laundry perfume MSME in Jambi City. The partner faced two main problems: business management that was still manual…
al and unstructured production processes. The proposed solutions included the digitalization of transaction and stock recording through a web-based system, the preparation of Standard Operating Procedures (SOP) for production, and digital literacy training. The implementation method consisted of planning, training, mentoring, and evaluation, involving lecturers and students. The results showed that the program targets were achieved: 100% of transactions and stock were recorded digitally, production capacity increased by at least 50%, production cycle time was reduced by 30%, and there were indications of increased revenue and partner satisfaction. This program not only improved business efficiency and product quality consistency but also created a social impact by enhancing the digital literacy of the partner. Furthermore, the program contributes to the achievement of the SDGs (Goal 8: Decent Work and Economic Growth) and university performance indicators. In the future, the developed system is recommended to be integrated with e-commerce platforms to expand market access.
Keywords: community empowerment; digitalization; jambi city; sop production; stock management
Abstrak: Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberdayakan UMKM parfum laundry Dazry Harapan di Kota Jambi. Mitra menghadapi dua permasalahan utama, yaitu manajemen usaha yang masih manual dan proses produksi yang belum terstruktur. Solusi yang ditawarkan adalah digitalisasi pencatatan transaksi dan stok berbasis web, penyusunan Standar Operasional Prosedur (SOP) produksi, serta pelatihan literasi digital. Metode pelaksanaan meliputi perencanaan, pelatihan, pendampingan, dan evaluasi dengan melibatkan dosen dan mahasiswa. Hasil kegiatan menunjukkan tercapainya target program, yakni 100% pencatatan transaksi dan stok dilakukan secara digital, peningkatan kapasitas produksi minimal 50%, penurunan waktu siklus produksi sebesar 30%, serta adanya indikasi peningkatan omzet dan kepuasan mitra. Kegiatan ini tidak hanya meningkatkan efisiensi usaha dan konsistensi kualitas produk, tetapi juga memberikan dampak sosial berupa peningkatan literasi digital mitra. Selain itu, program ini berkontribusi pada pencapaian SDGs (Tujuan 8: Pekerjaan Layak dan Pertumbuhan Ekonomi) dan IKU perguruan tinggi. Ke depan, sistem digital ini direkomendasikan untuk dikembangkan lebih lanjut melalui integrasi dengan e-commerce guna memperluas akses pasar.
Kata kunci: digitalisasi; kota jambi; manajemen stok; pemberdayaan masyarakat; sop produksi