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Perbandingan CORETAX Indonesia dengan MyTax Malaysia Tandiono, Sidharta; Pratiwi, Ni Putu Eka; Yanty, Yanty; Tjahjono, Josephine Kurniawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8968

Abstract

Perkembangan globalisasi dan ekonomi digital menuntut sistem perpajakan yang lebih efisien dan adaptif. Indonesia dan Malaysia telah mengembangkan platform digital perpajakan CORETAX dan MyTax untuk meningkatkan kepatuhan pajak, transparansi, dan kemudahan administrasi. Penelitian ini menggunakan metode kualitatif berbasis studi kepustakaan untuk menganalisis perbandingan antara kedua sistem, mencakup fitur, dampak, serta tantangan implementasinya. Hasil penelitian menunjukkan bahwa CORETAX menawarkan integrasi layanan pajak secara menyeluruh, termasuk registrasi wajib pajak, pelaporan SPT, dan pembayaran online, namun masih menghadapi kendala teknis dan non-teknis seperti keamanan data dan sosialisasi. Di sisi lain, MyTax Malaysia telah berhasil meningkatkan kepatuhan pajak secara signifikan melalui sistem e-Filing dan e-Payment yang terintegrasi, didukung oleh edukasi wajib pajak dan reformasi kebijakan. Studi ini menyimpulkan bahwa kedua sistem memiliki keunggulan masing-masing, dengan MyTax lebih matang dalam implementasi, sementara CORETAX memiliki potensi besar jika tantangannya dapat diatasi. Temuan ini memberikan rekomendasi bagi penguatan sistem perpajakan digital di kedua negara, khususnya dalam hal peningkatan infrastruktur, literasi pajak, dan kolaborasi antar-pemangku kepentingan.
RURAL TOURISM DEVELOPMENT BASED ON AGRICULTURAL WISDOM IN METAPHYSICAL ACTIVITIES IN BALI Kardi, Cening; Pratiwi, Ni Putu Eka
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 5 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i5.4033

Abstract

This study explores the development of rural tourism in Bali, rooted in agricultural wisdom and metaphysical practices. It highlights the resilience of rural communities, which remain deeply connected to local wisdom and sustainable agricultural practices. The research emphasizes the significance of rituals and customary ceremonies in agricultural activities, particularly within the Subak system, an indigenous institution that embodies socio-cultural characteristics. The study aims to assess the success of metaphysical agriculture and identify factors influencing it, such as the implementation of Tri Hitha Karana, the effectiveness of customary rules, community relations, and social gatherings. Findings indicate that while the success of metaphysical agriculture is generally at a medium level, there are notable variations in the effectiveness of various factors influencing this success.
An evaluation of purchasing department strategies in handling food and beverage operations in five-star hospitality settings Pratiwi, Ni Putu Eka; Utami, Made Ayu Jayanti Prita; Wajdi, Majid; Chaurasiya, Sneha
Kajian Pendidikan, Seni, Budaya, Sosial dan Lingkungan Vol. 2 No. 2 (2025): September 2025
Publisher : Yayasan Mitra Persada Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/kpsbsl.v2i2.118

Abstract

This study aims to analyse the handling and procurement of food and beverage (F&B) products by the Purchasing Department at The Westin Resort Nusa. As a core operational area in the hospitality industry, efficient F&B management significantly influences guest satisfaction and operational costs. The objective of this research is to assess how the purchasing department manages supplier selection, procurement processes, stock monitoring, and coordination with the kitchen and F&B service teams to ensure product availability, quality, and cost-efficiency. The study employs a qualitative descriptive method, using interviews, observations, and documentation as primary data collection techniques. Interviews were conducted with key purchasing staff and F&B personnel to understand workflows, procurement standards, and challenges faced. Observations of daily procurement activities and stock handling were also carried out, along with document reviews including purchase orders, vendor records, and inventory reports. The analysis reveals that the purchasing department plays a pivotal role in maintaining the consistency of raw material quality while balancing cost-effectiveness. Key strengths include a well-established supplier network, digitalized procurement records, and adherence to hotel SOPs. However, challenges were found in managing fluctuating supply prices, occasional delays in delivery, and the need for stronger interdepartmental communication. The study concludes that while the purchasing system is generally effective, it requires continuous monitoring, vendor performance reviews, and integration with inventory systems to enhance real-time responsiveness. These improvements are crucial for sustaining high service standards in the resort’s F&B operations.
EDUKASI KESEHATAN MASYARAKAT DI POSYANDU BANJAR PURNAMA ASRI, DESA PEGUYANGAN KANGIN, DENPASAR Premayani, Ni Wayan Wina; Suardana, Anak Agung Komang; Dewi, Ni Gst Ayu Kd Diah Ambara; Pratiwi, Ni Putu Eka; Purnamayanti, Ni Made Ayu; Juniantari, Ni Made Sri
JURNAL SEWAKA BHAKTI Vol 11 No 2 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/n8g2rk05

Abstract

Community health is a crucial aspect in improving quality of life, particularly in urban areas such as Denpasar with its dynamic social conditions. The health education activity at Posyandu Banjar Purnama Asri, Peguyangan Kangin Village, was conducted as an effort to empower the community by enhancing their knowledge, attitudes, and healthy living behaviors. The purpose of this activity was to raise public awareness regarding the importance of clean and healthy living behaviors (PHBS), balanced nutrition, and the prevention of communicable and non-communicable diseases. The methods included interactive counseling, live demonstrations, distribution of educational leaflets, and discussion sessions with posyandu cadres and residents. The results showed an 85% increase in participants’ understanding based on simple pre- and post-tests, along with high enthusiasm and a strong commitment to practice healthy lifestyles within families. Additionally, posyandu cadres improved their capacity to independently provide health education to the community. In conclusion, the community health education program at Posyandu Banjar Purnama Asri was effective in enhancing public awareness and knowledge of health issues while strengthening the role of posyandu as the frontline of community-based health services.
Pertumbuhan dan Hasil Produksi Jamur Tiram Putih (Pleorotus ostreatus) pada Variasi Media Tumbuh yang Diperkaya Limbah Organik: Growth and Yield of White Oyster Mushroom (Pleurotus ostreatus) on Various Organic Waste-Enriched Growth Media Bahasa Indonesia; Ramdhoani; Luh Putu Yuni Widyastuti; Ni Putu Eka Pratiwi
Jurnal Hortikultura Indonesia (JHI) Vol. 16 No. 1 (2025): Jurnal Hortikultura Indonesia (JHI)
Publisher : Indonesian Society for Horticulture / Department of Agronomy and Horticulture

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jhi.16.1.24-31

Abstract

White oyster mushrooms (Pleurotus ostreatus) have high economic value due to their nutritional content and the increasing market demand. However, optimizing an effective and environmentally friendly growing medium remains a challenge. This study aims to determine the effect of variations in growing media enriched with organic waste from coffee husks, sugarcane bagasse, and cocoa husks on the growth and yield of oyster mushrooms. The research was conducted from May to September 2023 at Bee Jamur, Peguyangan Village, Bali. The method used was a split-plot design. The first factor, as the main plot, consisted of three types of organic waste: coffee husks (L1), cocoa husks (L2), and sugarcane bagasse (L3). The second factor, as the subplot, comprised eight organic waste compositions: K1 = 100% sawdust (control); K2 = 15% organic waste (LO); K3 = 25% LO; K4 = 35% LO; K5 = 45% LO; K6 = 55% LO; K7 = 65% LO; K8 = 75% LO. The results showed that using organic waste as an additive in the growing medium increased mycelium growth speed, wet weight, and the physical characteristics of the oyster mushrooms compared to the control. The medium with the addition of coffee husks yielded the best results in terms of growth and mushroom production. Furthermore, organoleptic tests showed that mushrooms grown using sugarcane bagasse media were the most preferred in aroma, texture, and taste. Keywords: baglog, mushroom, coffee husks, cocoa husks, sugarcane bagasse
Pengenalan Penyakit Busuk Batang pada Tanaman Jeruk di Desa Awan Kecamatan Kintamani Javandira, Cokorda; Pratiwi, Ni Putu Eka; Ramdhoani; Widyastuti, Luh Putu Yuni; Yuniti, I Gusti Ayu Diah
Nusantara Community Empowerment Review Vol. 1 No. 2 (2023): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v1i2.957

Abstract

Jeruk siam adalah komoditas hortikultura penting dan bernilai ekonomis. Mitra pengabdian masyarakat adalah Kelompok Tani Tegal Sari di Desa Awan, Kecamatan Kintamani, Provinsi Bali yang Bertani jeruk Siam. Mitra memiliki masalah produktivitas rendah pada budidaya buah jeruk Siam akibat serangan penyakit busuk batang (Botryodiplodia theobromae). Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengenalkan pengetahuan dan mendampingi  mitra desa Awan dalam mengetahui gejala, tanda dan jenis-jenis penyakit diplodia serta memberikan upaya pencegahan dan pengendalian penyakit busuk batang pada tanaman jeruk Siam. Hasil kegiatan pengabdian menunjukkan terjadi peningkatan pengetahuan mitra desa Awan terhadap gejala, tanda dan jenis-jenis penyakit diplodia serta memberikan upaya pencegahan dan pengendalian penyakit busuk batang pada tanaman jeruk Siam. Juga, mitra dapat menambah peralatan pengendalian penyakit untuk pertanian jeruk Siam. Siamese orange is an important horticultural commodity and has economic value. The community service partner was the Tegal Sari Farmers Group in Awan Village, Kintamani District, Bali Province. Mitra has a problem of low productivity in Siam citrus fruit cultivation due to stem rot disease (Botryodiplodia theobromae). This community service activity aims to introduce knowledge and assist Awan village partners in knowing the symptoms, signs and types of diplodia disease and provide efforts to prevent and control stem rot disease in Siam citrus plants. The results of the community service activities showed an increase in the knowledge of Awan village partners regarding the symptoms, signs and types of diplodia disease and provided efforts to prevent and control stem rot disease in Siam citrus plants. Also, partners can add disease control equipment to Siam citrus farms.
Pendampingan Pascapanen Jeruk Siam untuk Mempertahankan Mutu di Desa Awan Kecamatan Kintamani Kabupaten Bangli Pratiwi, Ni Putu Eka; Cokorda, Javandira; Widyastuti, Luh Putu Yuni; Ramdhoani
Nusantara Community Empowerment Review Vol. 2 No. 2 (2024): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v2i2.1215

Abstract

Produksi jeruk tertinggi di Bali terdapat di Kabupaten Bangli dengan 93.162,3 ton per tahun, tetapi pemasaran jeruk dari desa Awan mengalami kendala daya simpan yang pendek saat pengiriman. Berdasarkan beberapa permasalahan yang dialami perlu dilakukan pendampingan terkait penanganan pascapanen Jeruk Siam yang ideal untuk mempertahankan mutu dan daya simpan hingga ditangan konsumen. Hasil pengabdian menunjukkan bahwa pelaku usaha Jeruk Siam Desa Awan Kintamani telah berusaha menerapkan teknik pascapanen untuk meningkatkan mutu dan daya simpan jeruk. Mereka melakukan pemanenan tepat waktu, pembersihan dengan metode basah dan kering, penyortiran sesuai standar mutu, serta pengemasan dan penyimpanan pada suhu dan kelembaban ideal. Selain itu, moda transportasi yang aman digunakan untuk menjaga kondisi Jeruk Siam hingga ke pasar dan konsumen. The highest orange production in Bali is in Bangli Regency with 93,162.3 tons per year, but the marketing of oranges from Awan village is constrained by short shelf life during shipping. Based on several problems experienced, it is necessary to help relate to the ideal post-harvest handling of Siamese Oranges to maintain quality and shelf life until they reach consumers. The results of the community service show that Siamese Orange entrepreneurs in Awan Kintamani Village have tried to apply post-harvest techniques to improve the quality and shelf life of oranges. They harvest on time, clean using wet and dry methods, sort according to quality standards, and package and store at ideal temperatures and humidity. In addition, safe transportation modes are used to maintain the condition of Siamese Oranges until they reach the market and consumers.
Development of Kaja-Kelod Agro-Tourism on an Eco-Friendly Base in Buleleng Regency Kardi, Cening; Pratiwi, Ni Putu Eka
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5201

Abstract

Bali often ought to face difficult choices, whether developing tourism at the expense of agriculture and the environment or maintaining agriculture and the environment on the limited tourism development. To the goals of SDGs 2030, development must always be oriented towards a balance between economic development, social improvement, and environmental preservation, the best resolution is rather developing the tourism sector without degrading agriculture and the environment. One of these efforts is the kaja-kelod agro-tourism path in the Buleleng Regency. The concept was an integrating route of agricultural tourism destinations with cultivation characteristics in mountain areas (kaja), continuing cultivation in moderate plains, and continuing cultivation in lowlands, until ending in coastal and marine cultivation areas (kelod). The aims of this study: (1) to map the agricultural potential of the farming community in each kaja-kelod agro-tourism destination; (2) to analyze biophysical and socioeconomic characteristics to support farming enhancement in each destination; and (3) to formulate the development model for kaja-kelod agro-tourism. The methods were used surveys and FGD. Tabulation of data, descriptive statistical analysis, and narration were used in generating the findings. Kaja-kelod agro-tourism included four destinations, those were Pancasari village for the object of eco-friendly cultivation of strawberries and upland vegetables, and ecotourism Buyan & Tamblingan Lake; Sawan-Sudaji villages for the object of Organic-based Balinese rice farming, Tropical fruits, Metaphysical agriculture, and Traditional music; the object of organic Black Wine agribusiness in the Tangguwisia village; and Gerokgak district for the object of integrated marine culture tourism, grouper-snapper-milkfish hatcheries and rearing fishes in sea cages. Applied Kaja-Kelod agro-tourism is for good association among agricultural activities, environmental concerns, and human interests through practical cultivation and ranching as well as Subak, Desa Adat, and coastal communities involvement. Organic resources amalgamation (natural or artificial) should be applied in the cultivation, due to enriching biodiversity and eco-friendly agriculture. Implementation to achieve rationality in utilizing land, coastal, and marine resources should be harmonious with the values in tradition, religion, aspiration, and culture of the local communities. The setting up of kaja-kelod agro-tourism management should follow community-based tourism.