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All Journal Scriptura RETORIKA: Jurnal Ilmu Bahasa Teknologi Pendidikan Farabi Religio : Jurnal Studi Agama-agama Journal of Information Systems Engineering and Business Intelligence JSW (Jurnal Sosiologi Walisongo) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Jurnal Organisasi Dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) Alignment: Journal of Administration and Educational Management Sketsa Bisnis JURISMA: Jurnal Riset Bisnis & Manajemen Journal of Education, Humaniora and Social Sciences (JEHSS) Al-Mada: Jurnal Agama, Sosial, dan Budaya Jurnal Pendidikan Jurnal Ilmu Kesehatan Community Engagement and Emergence Journal (CEEJ) Jurnal Riset Bisnis dan Manajemen Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Trias Politika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Jurnal Humaya: Jurnal Hukum, Humaniora, Masyarakat, dan Budaya International Journal of Science and Society (IJSOC) Jurnal Pengabdian Multidisiplin Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Islamic Business and Management Review Media Bina Ilmiah Journal Publicuho Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Pendidikan dan Ilmu Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Law, Policy and Governance Golden Ratio of Taxation Studies
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Effect of E-Filing Quality and Tax Services on Taxpayer Compliance, Moderated by Compliance Costs Huda, Rofiul; Daulay, Pardamean; Rulandari, Novianita
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.612

Abstract

Low taxpayer compliance in Indonesia, evidenced by a tax-to-GDP ratio of only 12.1% in 2022, presents a significant challenge despite the implementation of the e-filing system aimed at improving tax reporting efficiency. This study examines the influence of e-filing system quality and tax service quality on individual taxpayer compliance at the Samarinda Ulu Primary Tax Service Office (KPP Pratama Samarinda Ulu), East Kalimantan—a strategic location with 6.22% economic growth in Q1 2024, yet facing an energy transition that affects tax revenues—with compliance cost as a moderating variable. Utilizing a quantitative approach, data were collected from 100 taxpayers through Likert-scale questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. Validity was assessed using factor loadings (>0.70), AVEs (>0.50), and Cronbach's Alpha (>0.70), while varying questionnaire formats controlled standard-method bias. The results show that e-filing system quality does not significantly influence compliance, whereas tax service quality has a significant positive effect. Compliance cost does not moderate either relationship. These findings underscore the importance of enhancing service quality, particularly responsiveness and empathy, to drive compliance. At the same time, improvements to the e-filing system are necessary to address technical issues in Samarinda. Managerial implications suggest team member training and system optimization to support national tax reform.
Analisis Pengaruh Work Life Balance Terhadap Employee Engagement Dan Job Satisfaction Generasi Milenial Di PT Prima Layanan Suku Cadang Nurusobah, Nurusobah; Ekowati, Dian; Daulay, Pardamean
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i4.64152

Abstract

Tujuan dari studi ini adalah untuk mengevaluasi pengaruh Work Life Balance pada Employee Engagement dan Job Satisfaction generasi milenial di PT Prima Layanan Suku Cadang. Metode yang diterapkan adalah kuantitatif. Kuesioner dibagikan kepada 75 orang karyawan sebagai responden. Data yang terkumpul dianlisis dengan Partial Least Square. Temuan menunjukkan bahwa Work life Balance berpengaruh positif tidak signifikan terhadap Job satisfaction. Meskipun pengaruhnya tidak signifikan, Work Life Balance perlu tetap ditingkatkan karena terbukti memiliki dampak nyata pada variabel lain yaitu Employee Engagement. Sedangkan Work Life Balance secara nyata memberikan pengaruh positif dan signifikan pada Employee Engagement. Adapun Employee Engagement mempengaruhi Job satisfaction secara positif dan signifikan. Employee Engagement juga dapat memoderasi Work Life Balance pada Job satisfaction.
Pengaruh Gaya Kepemimpinan Transformasional Terhadap Efektivitas Pelaksanaan Program Dana Desa Pada Desa Apung dan Desa Mara Hilir Kabupaten Bulungan: Partisipasi Masyarakat Sebagai Variabel Mediasi Bagus Haryanto, Rino; Daulay, Pardamean; Yulianti, Rina
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Vol 8 No 1 (2026): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP)
Publisher : Laboratorium Jurusan Ilmu Administrasi Negara Fakultas Ilmu Sosial Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmiap.v8i1.1428

Abstract

The implementation of the Village Fund Program in Bulungan Regency, North Kalimantan Province, faces challenges regarding low community involvement. Initial observations in Apung and Mara Hilir Villages revealed a contrast in leadership approaches, where one village tended toward a rigid instructional style while the other was more participatory, which is suspected to cause variations in program effectiveness.This study aims to analyze how the leadership style of the village head influences the effectiveness of the Village Fund Program, both directly and indirectly, through community participation as a mediating variable. The research utilized a quantitative approach with an associative design. The population consisted of community beneficiaries of the Village Fund Program from two villages, Apung and Mara Hilir in Bulungan Regency, totaling 212 respondents. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with Jamovi software. The results indicate that the village head’s leadership style has a positive and significant effect on community participation, as well as both direct and indirect effects on program effectiveness through this participation. The coefficient of determination reveals that 67.8% of the variation in program effectiveness can be explained by leadership and community participation, while the remaining 32.2% is influenced by other factors. These findings suggest that a transformational and participatory leadership style encourages active community involvement, thereby enhancing the effectiveness and sustainability of rural development programs.
Analisis Kualitas Pelayanan E-KTP di Daerah Terpencil: Studi Kasus di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Bulungan Bambang Setiawan; Pardamean Daulay; Rina Yulianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.10474

Abstract

This study examines the quality of public service in the issuance of Electronic Identity Cards (e-KTP) at the Disdukcapil (Department of Population and Civil Registration) of Bulungan Regency, focusing on the challenges faced by communities in remote areas. The e-KTP, as an evolution of the conventional ID card, aims to enhance security and efficiency in population administration through electronic chip technology. The legal basis for the implementation of e-KTP in Indonesia is regulated by Law No. 24 of 2013, which mandates every citizen to possess an e-KTP. However, its implementation in the field still faces obstacles, particularly for residents in remote areas, who are forced to travel long distances to access services. The research employs a descriptive qualitative approach, analyzing based on five dimensions of service quality: reliability, assurance, tangibles, empathy, and responsiveness. Through interviews, observations, and documentation, the study finds that although staff possess technical competence and empathetic attitudes, there is a gap between expected service standards and the reality on the ground, particularly concerning infrastructure and service frequency. The findings indicate that the quality of e-KTP services in Bulungan Regency is still hindered by limited access and facilities, impacting the difficulties faced by the community in obtaining population documents. The dimension of empathy emerges as a positive aspect that enhances the community's experience; however, improvements in infrastructure and service systems are urgently needed to achieve equitable access. Therefore, this study provides recommendations for comprehensive improvements that include enhancing internet connectivity, physical facilities, and service frequency, so that e-KTP services can be more equitable and sustainable.
Rebel Yell: Exploring Gender Resistance in Women’s Punk Subculture Pardamean Daulay; Muta’allim; Hasan Sayfullah; Alifathur Rohmah; Hafni Hafsah
RETORIKA: Jurnal Ilmu Bahasa Vol. 10 No. 1 (2024)
Publisher : Program Studi Magister Ilmu Linguistik Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jr.10.1.2024.336-400

Abstract

The female punk subculture highlights resistance to dominant gender norms. This study explores gender resistance within the female punk subculture through the lenses of culture, identity, and activism. In the punk movement, women are often placed in peripheral positions. However, this research shows that this subculture becomes an important space for active resistance against sexism and patriarchy. This study is a descriptive qualitative research with a gender performativity approach. The study focuses on the female punk movements in Ujung Berung, Bandung, using participant observation, recording techniques, and interviews with various stakeholders including community leaders and local residents. The researcher observed the resistance and movements of female punks through recording and noting techniques. Additionally, the researcher conducted interviews with female punks, community leaders, and local residents. After the data was collected, the researcher performed data reduction, classification, validation, and coding in tables, followed by interpretation. The research findings indicate three main roles in gender resistance within the punk subculture, they were the role of women in the punk subculture; the expression of identity and gender resistance; and the impact of women's movements within the punk subculture
Efektivitas Pelayanan Perizinan Berbasis Teknologi Informasi di DPMPTSP Lombok Tengah Putri Rahmadani; Muhammad Sawir; Pardamean Daulay
JURNAL PENDIDIKAN DAN ILMU SOSIAL (JUPENDIS) Vol. 4 No. 2 (2026): APRIL : JURNAL PENDIDIKAN DAN ILMU SOSIAL
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jupendis.v4i2.3906

Abstract

The advancement of information technology has encouraged governments to develop digital-based public services to enhance efficiency, transparency, and accessibility. One of the key implementations is the electronically integrated business licensing system known as the Online Single Submission (OSS). The Investment and One-Stop Integrated Service Office (DPMPTSP) of Central Lombok Regency has adopted this system as an innovation in licensing services. However, its implementation still faces several challenges, including technical issues, limited digital infrastructure, and the readiness of human resources. This study aims to analyze the effectiveness of information technology-based licensing services at the DPMPTSP of Central Lombok Regency. A qualitative method with a descriptive approach was employed, involving interviews with 32 informants consisting of officials, staff, and service users. Data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that the implementation of IT-based licensing services has generally been effective. Based on the five service quality indicators proposed by Parasuraman—tangibles, reliability, responsiveness, empathy, and assurance—only the responsiveness dimension has not been optimal. This is primarily due to low digital literacy among the public and the limited responsiveness of staff in addressing service complaints. Furthermore, other constraints include uneven internet infrastructure, concerns over data security and public trust, lack of assistance during the digital registration process, and insufficient socialization and public education.
MEMBANGUN KEMBALI KESETARAAN GENDER DENGAN ADAT BERSENDI SYARA’: PRAKTIK, IMPLIKASI DAN TANTANGANNYA Momy A Hunowu; Hatim Badu Pakuna; Amir Fadhilah; Pardamean Daulay
Farabi Vol 23 No 1 (2026): Farabi
Publisher : LPPM IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/jf.v23i1.7106

Abstract

From the 15th to the 17th century, Gorontalo women alternated with men in holding royal power for many years. This gender equality, which lasted for three centuries, began to erode with the arrival of colonial powers. Fears of sexual violence led parents to hide their daughters, causing prolonged psychological pressure and eventual marginalization. After independence, adat bersendi syara’ rituals sought to restore balance by honoring women and creating space for their resurgence. This study aims to explore traditional practices that uplift women, their implications for gender equality, and the challenges of preserving these values. Findings show that rituals for women begin early in life to instill purity, dignity, and confidence so they may grow into pious individuals. These rituals protect women from violence, internalize Islamic teachings, and strengthen their self-confidence. However, over the past century, patriarchy, the profanization of rituals, the expansion of formal education, and globalization have hindered the optimization of women’s roles. These findings are crucial for strengthening gender equality grounded in Islam and local cultural traditions.
Analysis of Implementation of the Livestock Control Policy Widodo Widodo; Agus Prastyawan; Pardamean Daulay
International Journal of Islamic Business and Management Review Vol. 5 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i2.1611

Abstract

This research is a qualitative descriptive study that aims to analyze the implementation of the Mukomuko Regency Regulation No. 9 of 2019 concerning Livestock Control and obtain an overview of the factors that support and hinder the implementation of the policy using the Edward III model framework (1984). The variables studied consist of communication, resources, disposition and bureaucratic structure. Data collection was carried out using observation methods, in-depth interviews and documentation. Data sources or key informants consist of the Head of Mukomuko City Sub-district, Satpol PP, Head of BMA (Customary Consultative Body), livestock owners, and the Mukomuko City Sub-district Community. Analysis uses the interactive model of Miles and Huberman (1992) and triangulation of sources and methods. This study found that communication factors regarding livestock control policies in Mukomuko District were relatively minimal. Policy dissemination tended to be formal and limited, leaving most livestock owners unaware of the livestock control policies, resulting in minimal understanding, awareness, and compliance with these policies. The lack of resource support, including the number of implementers, their competence, facilities, budget, and incentives, coupled with the implementers' failure to implement sanctions and enforce the law effectively, led to a tendency for the community to ignore the regulations, indicating a low commitment from implementers to implement the policies. Public misunderstanding of the policy, minimal socialization, limited support for resources, budget, facilities and incentives, weak commitment and minimal bureaucratic coordination coupled with public views on the culture of livestock management that impacts economic losses, security, and order further exacerbate the obstacles faced in the implementation of livestock control policies in Mukomuko District, Mukomuko Regency. Therefore, in order to ensure effective implementation, communication innovation and budget support, facilities and incentives as well as community involvement are needed.
PELATIHAN EDUECOPRENEURSHIP SEBAGAI SOLUSI PENDIDIKAN DAN PEMBERDAYAAN EKONOMI BAGI PEKERJA MIGRAN INDONESIA DI BRUNEI DARUSSALAM Wasis Wasis; Rooselyna Ekawati; Yurizka Melia Sari; Pardamean Daulay; Sifak Indana; Titin Sunarti; Nonik Indrawatiningsih; Mukhayyarotin Niswati Rodliyatul Jauhariyah; Sari Kusuma Dewi; Findiyani Ernawati Asih; Reny Amalia Permata; Annisa Rahmita Soemarsono
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 11 No. 2 (2026): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v11i2.48740

Abstract

Indonesian Migrant Workers (PMI) in Brunei Darussalam face limited access to continuing education, lack of entrepreneurial skills, and insufficient understanding of the integration between education, ecology, and business. To address this gap, the FMIPA team from Universitas Negeri Surabaya conducted an online EduEcopreneurship training in November 2025. The activity employed a participatory workshop approach and a pretest-posttest evaluation design. Results indicated a significant improvement in participants’ conceptual understanding, with average scores rising from 52.4 to 84.2 (a 31.8-point increase, or 60.7%). Moreover, 93.3% of participants successfully designed business ideas that integrated the three core pillars of EduEcopreneurship: Eco-Innovation, Eco-Opportunities, and Eco-Commitment. Participant feedback was rated “Good” (average 4.08 on a 5-point scale). These findings confirm that EduEcopreneurship serves as an effective dual empowerment model,combining non-formal education and sustainable economic development,for migrant workers.
Ritual, Personhood, and Ecological Ethics: Negotiating Indigenous Ontology and Islam in Molamahu Badu Pakuna, Hatim; Rostitawati, Tita; Hunowu, Momy; Fadhilah, Amir; Daulay, Pardamean
Religió Jurnal Studi Agama-agama Vol. 15 No. 2 (2025): September
Publisher : Department of Religious Studies, Faculty of Ushuluddin and Philosophy, Sunan Ampel State Islamic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/religio.v15i2.3721

Abstract

This article examines Mopo’a Huta, an indigenous ritual practiced by the Molamahu community in Gorontalo, Indonesia, as a site where ecological ethics are enacted through lived religious practice. Existing studies have often framed such rituals either as remnants of pre-Islamic spirituality or as implicit forms of eco-theology. Moving beyond these approaches, this study employs a qualitative descriptive method informed by the concepts of relational personhood and lived religion. Based on participant observation and in-depth interviews, the study shows that Mopo’a Huta is grounded in a relational ontology in which humans, non-human beings (lati-latiyalo), and the natural environment are understood as moral participants in a shared socio-ecological world. Ecological norms emerge not from formal theological reflection but from ritualized relationships and communal practice. Islamic elements incorporated into the ritual reflect ongoing negotiation of religious legitimacy rather than a linear transformation of belief. This study argues that Mopo’a Huta functions as a form of lived religion in which indigenous ontologies and Islamic normativity coexist and are continually renegotiated. By foregrounding ritual practice as the locus of ecological ethics, this study contributes to broader discussions on religion and ecology and indigenous Muslim environmental ethics.
Co-Authors Abdul Mahsyar Abdul Malik Abdul Rahman Abdul Rahman Abdurokhman, Abdurokhman Adventina Dachi Afni Khafsoh, Nur AGUS PRASTYAWAN Agus Prastyawan Alifathur Rohmah Alifathur Rohmah Amir Fadhilah Amir Fadhilah Annisa Rahmita Soemarsono Anzar Abidin Nadjpa ARDHIE RADITYA Asbanu, Yohanis Badrus Zaman Badrus Zaman Badu Pakuna, Hatim Bagus Haryanto, Rino Bambang Setiawan Chanif Nurcholis Desi Andriani Dian Ekowati Djonet Santoso Erlambang Budi Darmanto Evline, Evline Faried Effendy Fatia Fatimah Findiyani Ernawati Asih Firmani, Iqro Gabe Simorangkir, Indra Hafni Hafsah Hafsah, Hafni Hanif Nurcholis Hasan Sayfullah Hasan Sayfullah Hatim Badu Pakuna Hatim Badu Pakuna Hunowu, Momy Hunowu, Momy A Indrawatiningsih, Nonik Iqbal Miftakhul Mujtahid K. Kuryadi Klau, Ferdinandus Kolis, Mat Kuryadi, K. Lilis Amalia Lilis Amalia, Lilis Listyorini, Etty Mayang Anglingsari Putri, Mayang Anglingsari Merlitriaswati Merlitriaswati Merlitriaswati, Merlitriaswati Muchlis, Maulana Muhamad Chairul Basrun Umanailo Muhammad Sawir Mukhayyarotin Niswati Rodliyatul Jauhariyah Muktiyanto, Ali Muta'allim, Muta'allim Muta’allim Mutiara Ulfah Novi Tri Ratnasari Novianita Rulandari Novianita Rulandari Nursyifa, Aulia Nurusobah, Nurusobah Petrus Kase Prihatin Lumbanraja Prihatin Lumbanraja Putri Rahmadani Reniati Reniati Reny Amalia Permata Rina Yulianti Rina Yulianti Robiyatin, Siti Rofiul Huda Rooselyna Ekawati Rosadi, Raesita Rakhmawati Rulandri, Novianita Rulinawaty Sabib Nurullah Sahyar . Sari Kusuma Dewi Sawitri Budi Utami Sifak Indana Sugiran Sugiran Sugiran Sugiran, Sugiran SUSANTI Susi Listiani Sutini Sutini Sutini Sutini, Sutini Suyono Makruf Syaikhu, Ahmad Tidarwanto, Rangga Tita Rostitawati TITIN SUNARTI Tubagus Ismail Wahyu Saputro Wasis Widodo Widodo Yuli Tirtariandi El Anshori Yurizka Melia Sari Yusi, Ahmad Budairy Zaid, Zaid Zikriyani, Hikmah