Poppy Indrihastuti
Accounting, Faculty of Economics, Tribhuwana Tunggadewi University, Malang, Indonesia

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Village Fund Management in Improving Community Welfare: A Study of Donowarih Village Kresensia Septi Marut; Poppy Indrihastuti; Willy Tri Hardianto
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to determine the management of village funds in improving community welfare in Donowarih Village, Malang, Indonesia. This study used qualitative methods. Data collection was conducted through interviews, observation, and documentation with the Village Head, Community Leaders, and the Village Consultative Body. Data analysis methods were carried out through several stages: data reduction, data presentation, and drawing conclusions. The results of this study demonstrate thatmanagementVillage funds in Donowarih Village can contribute to improving community welfare. This can be achieved through village infrastructure development, such as road construction, which facilitates economic activities. Furthermore, community involvement in hamlet and village meetings is also a crucial factor in determining development programs that meet community needs.
Analysis Of Challenges in the Implementation of Coretax for MSMEs in Malang City: A Multi-Informant Qualitative Approach Mega Wati Dewi Sari; Hendrik Suhendri; Poppy Indrihastuti
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The digital transformation of tax administration becomes a strategic agenda of the Indonesian government through the implementation of the Coretax system by the Directorate General of Taxes. This system is designed to increase efficiency, transparency, data integration, and taxpayer compliance. However, the readiness of Micro, Small, and Medium Enterprises (MSMEs) in adopting the system is still facing various challenges, especially at the regional level. This research aims to analyze the challenges of implementing Coretax for MSMEs in Malang City using a multi-informant qualitative approach. Informants consist of MSMEs actors, state civil servants, private employees, academics, and tax consultants. Data collection is done through in-depth interviews, observations, and documentation. Data analysis using the interactive model of Miles, Huberman, and SaldaƱa. The research results show five main challenges, namely low digital literacy, limited understanding of taxation, technological infrastructure constraints, resistance to change, and lack of institutional assistance. This research contributes to the development of taxation digitization literature for the MSME sector and provides policy recommendations in the form of increasing education, technical assistance, and strengthening digital inclusion.