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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian Kompetitif
Imran Al Ucok Nasution
Sekolah Pasca Unilak
Decision Sciences, Operations Research & Management Social Sciences Other

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PELATIHAN PERPAJAKAN UNTUK GURU DAN BENDAHARA MI MUHAMMADIYAH 02 PEKANBARU (MI MUDA) Jeni Wardi; Zulia Khairani; Imran Al Ucok Nasution
Jurnal Pengabdian Kompetitif Vol. 5 No. 1 (2026): Pemberdayaan Masyarakat Berbasis Inovasi, Digitalisasi, dan Penguatan Kapasitas
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v5i1.2851

Abstract

Abstract: Schools have a strategic role in forming quality human resources, which must be supported by accountable and transparent financial management, including in the tax aspect. However, in practice, there is still limited understanding of teachers and school treasurers regarding tax obligations, especially regarding the management of BOS funds and the use of the digital tax system. Based on these conditions, a team of lecturers from the Postgraduate School of Lancang Kuning University (Unilak) carried out Community Service activities in the form of Tax Training for teachers and treasurers of MI Muhammadiyah 02 Pekanbaru (MI MUDA). This activity aims to increase participants' competency in understanding school tax obligations as well as technical skills in using the Coretax DJP-based digital taxation system, including registration and activation of the Population Identification Number (NIK) as a tax identity, as well as the use of the e-Bupot and e-Invoice applications. Implementation methods include interactive lectures, discussions, direct practice, and technical assistance. The results of the evaluation of 14 participants showed a significant increase in understanding after the activity, marked by an increase in the participants' ability to understand and apply school tax administration and reporting. This activity makes a real contribution in supporting the implementation of accountable, transparent and professional Good School Governance in partner schools.
PENGARUH DIGITAL LITERACY DAN TECHNOSTRESS TERHADAP KINERJA ASN DENGAN EMPLOYEE ENGAGEMENT SEBAGAI VARIABEL MEDIASI (STUDI PADA KECAMATAN DI KABUPATEN INDRAGIRI HILIR) Kasmadi Kasmadi; Adi Rahmat; Imran Al Ucok Nasution
Jurnal Daya Saing Vol. 12 No. 1 (2026): Manajemen dan Transformasi Organisasi di Era Digital: Perspektif Sumber Daya M
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i1.2727

Abstract

This study examines the influence of digital literacy and technostress on the performance of State Civil Apparatus (ASN), with employee engagement as a mediator variable. This quantitative study with a causal design was conducted in four sub-districts in Indragiri Hilir Regency, namely Reteh, Sungai Batang, Enok, and Tanah Merah, involving a total of 104 ASN as respondents. Data collection was carried out through questionnaires, and data analysis adopted a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with SmartPLS software version 3.2.9. The analysis revealed that digital literacy has a positive and significant influence on employee engagement. However, digital literacy does not have a significant direct influence on ASN performance. On the other hand, technostress was not proven to have a significant influence on either employee engagement or ASN performance. Furthermore, employee engagement does not function as a mediator in the relationship between digital literacy and technostress with ASN performance. These findings indicate that in the context of sub-district-level government, the determining factors of ASN performance tend to be more influenced by structural aspects and the work environment than by psychological variables such as employee engagement or individual competency factors such as digital literacy and technostress.
Co-Authors Adi Rahmat Jeni Wardi Kasmadi Kasmadi Zulia Khairani