Abstract:The Covid-19 pandemic has had various impacts on regional and urban developments. This phenomenon affects the planning and development process, forcing a correction in development planning in Indonesia. Development planning…
ing can be started within the scope of small area given that the concept of development in Indonesia refers to development from below and from above. RW I Kelurahan Kramas is one of the areas affected by the Covid-19 pandemic so it requires mitigation of development planning within the scope of an area oriented towards social disaster mitigation. This community development activity aims to produce planning documents that are oriented towards social disaster mitigation but still consider the sustainability aspects of an area and can serve as a guide for policy makers in formulating development programs in RW I Kelurahan Kramas. This planning document formulating uses a Rational Comprehensive Planning (RCP) analysis method by conducting a comprehensive analysis of the conditions of an area. The data collection method used in this service was through interviews and secondary data search. The results obtained in this analysis are 6 groups of development directions, namely improving the quality of infrastructure, improving health and safety, building layout, improving environmental quality, increasing the economy and improving the aesthetics of the area.
Abstract:This study examines the influence of leadership style on public service at the Teluk Ambon District Office, Ambon City. The research was motivated by practical service problems at the district level, including uneven implementation…
lementation of frontliner service procedures, varying employee discipline, and weak coordination among organizational units. A quantitative survey design was applied to test the causal relationship between leadership style and public service quality. Data were collected from 50 respondents consisting of 24 district employees and 26 community service users through structured questionnaires supported by observation, interviews, and documentation. Leadership style was measured through decision-making ability, motivational ability, subordinate control, and emotional control, whereas public service quality was measured using the SERVQUAL dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The data were processed using IBM SPSS with validity, reliability, normality, simple linear regression, t-test, and coefficient of determination procedures. The findings show that all questionnaire items were valid and reliable. The regression model produced a positive coefficient, a standardized beta of 0.906, and an R Square value of 0.820, indicating that leadership style explained 82.0% of the variation in public service quality. The novelty of this study lies in its focus on district-level public service governance in an archipelagic urban context, where leadership is not only administrative but also coordinative and adaptive. The study implies that stronger leadership supervision, staff arrangement, and service discipline are necessary to improve the consistency of public service delivery.
Abstract:This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings…
gs reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau,…
, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman.
Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Abstract:Akselerasi teknologi informasi memicu adanya kesenjangan digital (digital divide) di tingkat pedesaan akibat rendahnya literasi teknologi pada masyarakat non-produktif dan aparatur desa. Program Pengabdian kepada Masyarakat…
kat (PKM) ini bertujuan mengatasi kendala operasional perangkat digital, kerentanan siber, serta mengoptimalkan administrasi publik di Desa Perapat Janji, Sumatera Utara. Melalui pendekatan Community-Based Education, program diwujudkan lewat dua klaster utama: Digital Literacy Academy untuk warga umum serta E-Government Literacy Workshop bagi aparatur desa. Hasil evaluasi menunjukkan dampak kuantitatif yang signifikan. Skor rata-rata literasi digital masyarakat umum melonjak sebesar 85,4%, naik dari nilai pre-test 42,5 menjadi 78,8 pada post-test. Sementara itu, kompetensi psikomotorik aparatur desa meningkat dari 48,0 menjadi 87,5, dengan tingkat keberhasilan 100% dalam pengarsipan berbasis cloud. Program ini berhasil mempercepat transformasi desa menjadi lebih cakap digital serta meningkatkan efisiensi layanan sosial kedesaan yang adaptif terhadap perkembangan teknologi.
The acceleration of information technology has triggered a significant digital divide in rural areas due to low digital literacy among non-productive communities and village officials. This Community Service (PKM) program aimed to overcome operational digital device limitations, cyber vulnerabilities, and sub-optimal public administration services in Perapat Janji Village, North Sumatra. Utilizing a Community-Based Education approach, the project implemented two main initiatives: the Digital Literacy Academy for the general public and the E-Government Literacy Workshop for village officials. The evaluation showed significant quantitative impacts. The general public's average digital literacy score jumped by 85.4%, increasing from a pre-test score of 42.5 to 78.8 in the post-test. Meanwhile, the psychomotor competence of village officials rose from 48.0 to 87.5, achieving a 100% success rate in cloud-based digital archiving. This program successfully accelerated rural transformation toward digital proficiency and enhanced the efficiency of adaptive village social services.
Abstract:Penelitian ini menganalisis implementasi kebijakan service recovery dalam jasa pelayanan teknik di BBSPJIA serta mengidentifikasi faktor pendukung dan penghambatnya. Kajian ini dilatarbelakangi oleh masih adanya kendala…
konsistensi waktu layanan, kesenjangan komunikasi, dan belum eksplisitnya kebijakan service recovery meskipun capaian kepuasan pelanggan tergolong tinggi. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus melalui wawancara mendalam, observasi, dan studi dokumentasi. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan dengan penguatan melalui triangulasi. Hasil penelitian menunjukkan bahwa service recovery telah berjalan melalui penanganan keluhan, penjelasan teknis, pengecekan ulang, dan penyesuaian layanan, tetapi masih bersifat prosedural dan belum terlembagakan sebagai kebijakan terstruktur. Hambatan utama meliputi asimetri komunikasi antara proses teknis dan pemahaman pelanggan, keterbatasan waktu akibat peningkatan beban layanan, serta koordinasi antarunit yang belum optimal. Faktor pendukung utama adalah disposisi pelaksana yang responsif dan empatik. Penelitian ini menyimpulkan bahwa service recovery pada pelayanan publik teknis ditentukan oleh interaksi antara kompleksitas teknis, kapasitas organisasi, dan kualitas interaksi manusia.
Abstract:Transformasi digital melalui implementasi Rekam Medis Elektronik (RME) di Puskesmas Kota Batu, Kabupaten Bogor, yang semula bertujuan meningkatkan efisiensi pelayanan publik, justru memunculkan paradoks berupa bottleneck…
sistemik dalam alur pelayanan klinis. Penelitian ini bertujuan menguji korelasi antara waktu tunggu sebagai indikator bottleneck dengan kepuasan pasien serta akurasi dan kelengkapan data rekam medis. Menggunakan pendekatan kuantitatif asosiatif korelasional dengan 379 responden (purposive/proportionate random sampling), data dikumpulkan melalui kuesioner Likert, observasi langsung, dan audit data RME periode Juli– Oktober 2025. Hasil menunjukkan korelasi negatif signifikan antara waktu tunggu dengan kepuasan pasien (Beta = −0,32; p < 0,01; R² = 0,21) dan antara waktu tunggu dengan akurasi data (r = −0,45; p < 0,05). Rata-rata durasi input RME mencapai 9,5 menit per pasien tanpa skrining awal, dengan puncak waktu tunggu 72 menit pada periode 08:31–09:30 WIB. Kondisi tekanan tinggi mendorong petugas melakukan plotting data yang mengancam integritas rekam medis. Penelitian menegaskan bahwa digitalisasi tanpa process re-engineering dan penyesuaian kapasitas SDM menjadikan teknologi sebagai beban administratif. Rekomendasi mencakup penyederhanaan antarmuka RME, demand management pada jam puncak, dan pengembangan sistem self-service skrining terintegrasi.
Abstract:This study examines the implementation of the Local Tax on Certain Goods and Services (PBJT) in hotels in Bogor Regency and its impact on Regional Original Revenue (PAD) after Law No. 1 of 2022. Using a quantitative approach…
oach based on Edward III’s model, the study analyzes communication, resources, disposition, and bureaucratic structure. Data from 684 respondents were analyzed using multiple linear regression. Results show PBJT significantly increases PAD (R²: 71.7%–76.0%; p < 0.001), with bureaucratic structure and resources as the most influential factors. However, challenges remain, including unclear communication, limited resources, and low taxpayer compliance. Strengthening institutional capacity, improving coordination, and enhancing taxpayer compliance are recommended to optimize PAD.
Abstract:This study explores the implementation of Green Technology (Greentech) in the dual domains of administrative management and pedagogical processes within Islamic education institutions (madrasahs, Islamic schools, and pesantren).…
antren). It investigates the potential of Greentech—encompassing energy-efficient hardware, paperless systems, cloud computing, digital learning platforms, and IoT-based resource monitoring—to reduce environmental impact while enhancing operational efficiency and learning outcomes. Employing a mixed-methods sequential explanatory design, the research first surveyed a broad sample of institutions to map adoption levels, followed by in-depth case studies of early adopters. Findings indicate significant potential for reducing carbon footprint and operational costs through virtualization of services, e-learning integration, and smart facility management. However, major challenges persist, including high initial investment, digital literacy gaps among educators, concerns over technology's influence on traditional Islamic pedagogy (talaqqi), and inadequate technological infrastructure. The study concludes that a strategic, values-driven approach aligning Greentech adoption with maqashid sharia (particularly hifdz al-mal/resource preservation) is crucial. It presents a phased integration model that prioritizes technologies offering both environmental and educational benefits, advocating for a balanced fusion of technological efficiency and the preservation of relational, character-based Islamic learning.