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All Journal Assoeltan: Indonesian Journal of Community Research and Engagement Jurnal Ilmu Administrasi Publik BISMA: Bimbingan Swadaya Masyarakat
Kumala, Ratih
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Penanaman Mangrove di Lagoi Bintan sebagai Upaya Perlindungan Wilayah Pesisir Tiolina Evi; Kumala, Ratih; Wuri Septi Handayani; Meifida Ilyas
Assoeltan: Indonesian Journal of Community Research and Engagement Vol. 1 No. 3 (2023): Indonesian Journal of Community Research and Engagement
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/assoeltan.v1i3.169

Abstract

Mangrove forests are one of the most comfortable places for several types of living creatures. This service aims to strengthen the protection of coastal area ecosystems and restore mangrove forest habitat in the country. This service method uses the Participatory Rural Appraisal (PRA) Model which is used in community service activities, prioritizing community empowerment to participate in Mangrove planting activities in Lagoi Bintan. This activity is a collaboration of the peak event of national mangrove planting activities simultaneously in 370 locations in 37 provinces in Indonesia and is carried out in two main series, namely the direct opening via Vicon (Video Conference) by the President of the Republic of Indonesia Ir. H. Joko Widodo (Jokowi) was then followed by planting mangroves simultaneously by all activity participants. The result of this service is that the national mangrove planting program has had a measurable positive impact in mitigating the risk of natural damage and developing the local economy throughout Indonesia, especially the Lagoi Bintan area. It is hoped that it can be an example of how environmental preservation can go hand in hand with sustainable development, preserving natural resources while improving community welfare. So, planting mangroves in Lagoi Bintan is not only an environmental conservation effort, but also a strategic step to improve the economic welfare of the local community.
PENGARUH PERAN WHISTLEBLOWING SYSTEM DALAM PENEREAPAN DIGITALISASI DAN PENGAWASAN PAJAK TERHADAP KEPATUHAN WAJIB DI KANTOR DIREKTORAT JENDRAL PAJAK Kumala, Ratih; Janah, Anis Miftahul
Jurnal Ilmu Administrasi Publik Vol 5, No 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4825

Abstract

This study aims to determine the role of the whistleblowing system in implementing tax digitalization and supervising taxpayer compliance. This study uses a quantitative method. The population is taxpayers who have used the whistleblowing system website. The sampling technique is saturated samples or non-probability sampling, and 100 respondents were obtained. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression analysis. The hypothesis testing design used is the normality test, multicollinearity test, heteroscedasticity test, f-test, t-test, and coefficient of determination. Based on the results of the conducted tests, the following research findings emerged: 1) The whistleblowing system plays a positive and significant role in enhancing taxpayer compliance in the context of digitalization. 2) Tax supervision also has a positive and significant effect on taxpayer compliance. Based on the results of the tests conducted, the following research results were found: 1) the role of the whistleblowing system in the implementation of digitalization has a positive and significant effect on taxpayer compliance, 2) tax supervision has a positive and significant effect on taxpayer compliance
Enhancing Financial Management Practices of Small and Medium Enterprises (SMEs) through the SI-APIK Application: A Community Service Approach in Jakarta Sofyan, Mohammad; Kumala, Ratih
Bisma : Bimbingan Swadaya Masyarakat Vol. 6 No. 4 (2024): October 2024
Publisher : STAI Miftahul ULa Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/bisma.v1i1.151

Abstract

This community service program aimed at enhancing the financial management practices of Small and Medium Enterprises (SMEs) in Jakarta through the SI-APIK application. The program addressed the challenges SMEs face in managing their finances by providing targeted training and hands-on use of the SI-APIK application, designed to help businesses maintain accurate financial records in accordance with SAK-EMKM standards. The intervention resulted in a significant improvement in financial literacy, with 75% of participants gaining a clear understanding of financial reporting standards. Furthermore, 90% of the SMEs adopted the SI-APIK application for regular financial transaction recording, and 60% of participants reported improved access to financing due to more transparent financial documentation. The study demonstrated that digital financial tools, when combined with financial literacy training, can significantly enhance the financial management capabilities of SMEs, contributing to better decision-making, business growth, and financial sustainability. The study also identified areas for improvement, including the need for ongoing digital literacy training and follow-up support to ensure long-term adoption of digital tools.
PENGARUH MANAJEMEN LABA DAN TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Kumala, Ratih; Bongnathan, Michelle Brigita
Jurnal Ilmu Administrasi Publik Vol 5, No 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4917

Abstract

The purpose of this study is to determine the extent of the influence of earnings management and tax planning on corporate income tax payable. The population used in this study is the Manufacturing Companies in the Miscellaneous Industrial Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The research method used is descriptive quantitative, with the sample determined using purposive sampling, resulting in a sample of 8 companies based on predetermined criteria with the assistance of Eviews software version 12. A total of 24 data points will be tested using descriptive statistical tests, classical assumption tests, and hypothesis testing. The results of this study indicate that earnings management does not affect corporate income tax payable, tax planning does not affect corporate income tax payable, and collectively, earnings management and tax planning do not affect corporate income tax payable.
Co-Authors Bongnathan, Michelle Brigita Janah, Anis Miftahul Meifida Ilyas Mohammad Sofyan Tiolina Evi Wuri Septi Handayani