Abstract:Kepatuhan Wajib Pajak menjadi hal yang sangat berpengaruh bagi pihak pemungut pajak dalam pelaksanaan perpajakan sebagai salah satu sumber pendapatan yang digunakan untuk pembangunan negara dan ekonomi masyarakat guna kemajuan…
majuan negara. Hal tersebut menjadikan kepatuhan Wajib Pajak menjadi sangat penting demi terealisasinya sebuah target yang ditargekan oleh sebuah lembaga. Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi pajak dan sanksi pajak terhadap kepatuhan Wajib Pajak.
Untuk merealisasikan tujuan tersebut maka digunakan metode pendekatan kuantitatif deskriptif verifikatif. Populasi dalam penelitian ini yaitu Wajib Pajak kendaraan bermotor di SAMSAT Soekarno Hatta Bandung. Teknik sampling yang digunakan adalah simple random sampling dan diperoleh sampel sebanyak 100 Wajib Pajak. Pengumpulan data dengan cara penyebaran formulir kuesioner secara langsung. Teknik analisis data yang dilakukan adalah uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji korelasi, analisis regresi linier berganda, koefisien determinasi, dan uji hipotesis (uji t dan f) dengan bantuan program SPSS.
Berdasarkan hasil analisis dapat disimpulkan bahwa variabel sosialisasi pajak (X1) berpengaruh secara parsial terhadap kepatuhan Wajib Pajak (Y) dengan besaran pengaruh sebesar 58,7%. Kemudian variabel sanksi pajak (X2) berpengaruh secara parsial terhadap kepatuhan Wajib Pajak (Y) dengan besaran pengaruh sebesar 92,6%. Sementara variabel sosialisasi pajak (X1) dan sanksi pajak (X2) berpengaruh secara simultan terhadap kepatuhan Wajib Pajak (Y) dengan besaran pengaruh sebesar 50,6%.
Abstract:Stunting is a growth and development disorder in toddlers that impacts their physical, cognitive, and productivity development. Stunting can be prevented by optimizing family roles and functions. Family resilience isthe…
ability of a family to adapt, overcome problems, and face pressure from within and outside so that it can continue to function harmoniously and achieve the well-being of its membersThe purpose of this study was to determine the implementation of the stunting reduction acceleration program policy with the Population and Family Development Program at the BKKBN Representative Office of West Sumatra Province in accordance with Presidential Regulation Number 72 of 2021 concerning the acceleration of stunting reduction. The research method used a qualitative approach with policy studies. The research informants numbered 28 people with data collection techniques through observation, in-depth interviews, focus group discussions and document reviews. The results of the research on the input component, namely Policy, human resources, facilities and infrastructure and funds for the stunting reduction acceleration program did not comply with the provisions. The process component, namely the suboptimal assistance and intervention by the Stunting Officer Unit, Technical Assistant and the family assistance team in utilizing data on families at risk of stunting and the lack of commitment and synergy between the Central, regional and village governments in implementing the acceleration of stunting reduction convention. The output component, namely the national sensitive intervention program indicators have not met the national target, the outcome component, namely Some of the main indicators of the family development population program have not reached the specified target and stunting cases have increased and are above the national target, the need to strengthen the synergy and commitment of the regional government and increase the knowledge and commitment of the family assistance team in implementing the stunting program. The conclusion is that the implementation of the accelerated stunting reduction program is in accordance with regulations, but is not yet optimal in terms of policy, human resources, facilities and infrastructure, and financing. Coordination and collaboration between the government and the community, optimization of data on families at risk of stunting, and regular monitoring and evaluation are needed.
Abstract:Masalah sampah organik di Kota Bandung yang mencapai 1.946 ton per hari, dengan lebih dari 60% berupa sampah organik, menimbulkan tantangan serius dalam pengelolaan lingkungan. Budidaya magot larva Black Soldier Fly dipandang…
ndang sebagai solusi alternatif untuk mengurai sampah menjadi pakan dan pupuk organik. Namun, praktik budidaya pada unit usaha seperti Rumah Magot Bedas 03 Babakan Penghulu masih menghadapi kendala, antara lain ketidakstabilan pasokan bahan baku, fluktuasi hasil produksi, serta belum adanya sistem evaluasi kinerja rantai pasok yang terstruktur. Penelitian ini bertujuan untuk mengukur kinerja rantai pasok pada Rumah Magot Bedas 03 dengan menggunakan Supply Chain Operation Reference (SCOR) Model yang mencakup lima proses inti Plan, Source, Make, Deliver, dan Return. Metode penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui observasi langsung dan wawancara. Setiap proses dianalisis berdasarkan Key Performance Indicators (KPI), kemudian dievaluasi menggunakan Traffic Light System (TLS) sebagai alat visualisasi kinerja. Hasil penelitian menunjukkan bahwa tidak semua indikator rantai pasok mencapai target optimal. Beberapa aspek seperti efisiensi produksi, ketersediaan pasokan bahan baku, dan ketepatan pengiriman berada pada kategori kuning (cukup) hingga merah (buruk), menandakan perlunya perbaikan segera pada proses-proses tersebut. TLS terbukti membantu dalam memetakan prioritas perbaikan secara lebih jelas. Penerapan SCOR model efektif dalam memberikan gambaran objektif mengenai kinerja rantai pasok budidaya magot. Evaluasi ini mengidentifikasi titik-titik kritis yang harus ditingkatkan agar proses produksi dan distribusi lebih efisien, berkelanjutan, serta mendukung pengembangan usaha berbasis ekonomi sirkular.
Abstract:Penelitian ini mengkaji prioritas faktor-faktor penentu keputusan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) sektor kuliner di Kelurahan Suka Asih Kota Bandung dalam pemanfaatan platform digital e-commerce dan media…
sosial. Di tengah pesatnya digitalisasi, adaptasi teknologi digital khususnya dalam pemasaran, yang bertujuan untuk memperluas jangkauan pasar, meningkatkan penjualan, efisiensi biaya promosi, dan penargetan audiens yang spesifik sesuai preferensi konsumen. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan Analytic Hierarchy Process (AHP). Data primer dikumpulkan melalui kuesioner dari 6 responden UMKM yang dipilih secara purposive sampling dari populasi 1.603 pelaku usaha. Instrumen diukur menggunakan skala Ordinal AHP 1-9, dan data diuji validitas menggunakan Uji Validitas Konten Rasio (Lawshe) serta konsistensi Rasio dan metode AHP (Thomas L. Saaty) menggunakan Microsoft Excel. Hasil penelitian menunjukkan bahwa jangkauan pasar merupakan kriteria paling dominan bagi pelaku UMKM kuliner di wilayah Kelurahan Suka Asih, dengan sub-kriteria jumlah pelanggan luar wilayah lokal sebagai prioritas utama. Faktor penting lainnya meliputi keamanan transaksi, kepercayaan transaksi, dan analisis pemasaran. Adapun platform digital yang paling sering dipilih pelaku usaha adalah GoFood untuk e-commerce dan WhatsApp untuk media sosial. Adanya penelitian ini memberikan pemahaman yang jelas tentang kriteria utama yang harus dipertimbangkan saat memilih platform digital, Hasil analisis AHP membantu UMKM menentukan platform mana yang paling sesuai dengan kebutuhan bukan hanya berdasarkan popularitas, Para pelaku usaha juga bisa fokus pada satu atau dua platform yang memiliki potensi terbesar untuk menjangkau target pasar, Penelitian ini juga memberikan wawasan tentang perilaku dan preferensi konsumen, yang memungkinkan para pelaku UMKM untuk menyesuaikan strategi pemasaran yang dapat meningkatkan visibilitas produk, berinteraksi langsung dengan pelanggan, dan pada akhirnya, meningkatkan penjualan dan daya saing di pasar.
Abstract:Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how…
these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Abstract:In the era of artificial intelligence (AI), the rise of pornographic deepfakes poses a serious threat to human dignity, privacy, and social stability. This phenomenon exploits deep learning technology to manipulate individuals’…
iduals’ faces into non-consensual pornographic content, often targeting women and public figures. This paper examines the ethics of Ibn Miskawayh, a 10th-century Muslim philosopher, specifically the concept of hifz al-nasl (preservation of lineage) as one of the five maqasid al-shari’a (Islamic principles), to address this issue. Hifz al-nasl emphasizes the protection of human lineage, including family honor, women’s dignity, and social integrity, which are relevant to the psychological damage, trauma, and moral degradation caused by deepfakes. Through an analysis of the texts Tahdhib al-Akhlaq and Al-Fauz al-Asghar, this concept is outlined as a preventive and curative principle: prevention through strengthening individual morals and regulating technology, and treatment through restorative justice. Ibn Miskawayh combines Aristotelian philosophy with Islam, making hifz al-nasl a collective obligation to maintain the balance of the soul (nafs) and society. Its applications to deepfakes include: (1) ethical use of AI based on piety and ‘adl; (2) legal regulations that protect privacy as an extension of preserving lineage; and (3) moral education to build digital resilience. This study concludes that Ibn Miskawaih’s approach offers a holistic framework, integrating spiritual, ethical, and legal dimensions, that is more adaptive than technological solutions alone. Recommendations include the development of contemporary fatwas and ethical AI platforms for the digital age.
Abstract:This study aims to analyze strategies for strengthening work culture through the implementation of ethical leadership and servant leadership at PT. Mitsubishi Electric Automotive Indonesia, and to identify the challenges…
and contributions of these two leadership styles to strengthening work culture in the automotive manufacturing industry. This study used a qualitative approach with a single case study method. Data were collected through in-depth interviews with 10 informants consisting of management level, supervisors, and production line employees. Participatory observation was conducted over three weeks, supported by analysis of company documents. Data analysis used direct interview methods and in-depth observation. The results of the study revealed five main implementation strategies: (1) leaders exemplifying ethical behavior; (2) employee empowerment through delegation of authority; (3) developing two-way communication mechanisms; (4) creating a supportive and family-like work environment; and (5) integrating ethical values into the performance management system. The dimensions of family atmosphere and identification with the leader were identified as key success factors in Indonesia's collectivist cultural context. Key challenges include resistance to change, measuring short-term impact, and consistency amidst production pressures. This study recommends integrating ethical values and servant behavior into recruitment systems, developing ethics-based leadership training programs, and designing performance management systems that balance quantitative targets with ethical behavior assessments. This study is the first to integrate ethical leadership and servant leadership within a framework for strengthening work culture in the automotive manufacturing industry, with specifically case study in PT. Mitsubishi Electric Automotive Indonesia and identifies the family atmosphere dimension as a novel finding within a collectivist cultural context.
Abstract:This study aims to analyze consumer segmentation in the traditional culinary business of a Madurese duck rice and fried chicken restaurant in Konawe Regency. This study used a descriptive qualitative method with data collection…
lection techniques including interviews, observation, and documentation. Informants consisted of the owner, employees, and customers who had visited the restaurant two or more times. The analysis was conducted based on four types of market segmentation: geographic, demographic, psychographic, and behavioral. The results of this study indicate that this restaurant has a fairly broad market segment, encompassing both local and out-of-town customers, with consumers predominantly students, office workers, and families. Authentic taste, affordable prices, and fast service are the main factors attracting customers. Geographic segmentation indicates potential for expansion due to the increase in out-of-town visitors on weekends. Demographic and psychographic segmentation indicate that customers have a high interest in traditional, spicy dishes. Behavioral segmentation indicates the presence of loyal customers and repeat purchasing patterns. These findings provide important recommendations for businesses to develop more effective marketing strategies tailored to the characteristics of their target market.
Abstract:The problem in this research includes the still low level of ASN compliance in compiling and reporting Employee Performance Targets. The purpose of this study is to describe and analyze the performance measurement of civil…
il servants at the Education and Culture Office of West Kalimantan Province, seen from the aspects of: Accountability, Responsibility, and Responsiveness. The results of the study indicate that Accountability, Responsibility, and Responsiveness are key elements in reflecting the quality of civil servant performance at the Education and Culture Office of West Kalimantan Province. However, in its implementation, these three aspects have not been running optimally. ASN accountability is still hampered by a lack of discipline in reporting and minimal transparency of work results. Responsibility is also not fully reflected in ASN's commitment to carrying out duties and responsibilities professionally. On the other hand, responsiveness to community needs, especially in the fields of education and culture, is still relatively slow, which indicates a lack of active involvement of ASN in absorbing and responding to public aspirations quickly and appropriately. This research recommends strategic steps to strengthen accountability through a more structured and regularly monitored performance reporting system. Improving accountability can be achieved through ongoing development, professional ethics training, and consistent enforcement of work discipline. To enhance responsiveness, a more participatory and adaptive public service mechanism needs to be developed to meet community needs.
Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.