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All Journal JDE (Journal of Developing Economies) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat
Mahmud, Gustofan
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Humanities Education Public Health Social Sciences

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Greenpreneur – Membangun Bisnis dari Limbah Plastik: Kepedulian terhadap Lingkungan Hidup dan Ekonomi Masyarakat Abbas, Yenni Elfiza; Gustiawan, Deni; Prayoga, Rahmat; Pradana, Indra; Mahmud, Gustofan; Basyiruddin, Basyiruddin; Mulyadi, Mulyadi
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1407

Abstract

The Community Service Activity was held on June 20, 2024, at the Institut Bisnis dan Komunikasi Swadaya - Jakarta, with the theme "Greenpreneur: Building Business from Plastic Waste," aimed to enhance participants' understanding and awareness of environmental management, specifically through the utilization of plastic waste. This initiative focuses on developing business opportunities based on MSMEs by transforming plastic waste into valuable products. The program included several subthemes, such as strategies for managing superior human resources for MSMEs, calculating production costs for flower arrangements, processing plastic waste into handicrafts as a foundation for new entrepreneurship for academic communities, calculating income tax for MSMEs that produce recycled plastic, and training on making flowers from used plastic bottles. Through this activity, participants gained insights into environmental awareness, plastic waste processing techniques, and skills for starting independent businesses. This activity successfully improved the competencies of students and the community in environmentally-based entrepreneurship, enhancing their courage and skills to start and manage MSMEs effectively.
Macroeconomic Determinants of Tax Revenue and Tax Effort in Southeast Asian Countries Saptono, Prianto Budi; Mahmud, Gustofan
Journal of Developing Economies Vol. 6 No. 2 (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jde.v6i2.29439

Abstract

This paper analyzes macroeconomic indicators that determine tax revenues in six Southeast Asian countries during 2008 – 2019. The estimation results are then used to predict the value of taxable capacity to construct the deal of tax effort. Using the FE model equipped with the Driscoll-Kraay standard errors, this study finds positive and significant effects of per capita income, manufacturing, and trade openness on the actual tax-to-GDP ratio and tax effort. In contrast, inflation is considered a different determinant because of its insignificant effect on the two measures of tax performance. In addition, the authors also classify countries into three other groups based on the actual level of tax revenue and the effort put into collecting taxes. The benchmarks used to rank countries are all sample countries' median substantial tax revenue and the tax effort index 1. Regardless of the classification, several policy implications are offered to increase tax collection productivity by focusing on the revenue bases used in the estimation model. Keywords: Tax Revenue, Tax Capacity, Tax Effort, Southeast Asia, Panel DataJEL: H2, O1, O2
Co-Authors Abbas, Yenni Elfiza Basyiruddin, Basyiruddin Gustiawan, Deni Mulyadi Mulyadi Pradana, Indra Prayoga, Rahmat Saptono, Prianto Budi