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Peran penggunaan teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan perpajakan pada digital business Safarudin Hisyam Tualeka; Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p097

Abstract

AbstractThis study aims to examine the role of information technology on financial administrative order and tax compliance. We collected data through a survey on 136 digital business or startups owners/financial managers in Malang. The results show that the use of information technology has a positive effect on financial administration order; financial administration order has a positive effect on tax compliance; and the use of information technology has a positive effect on tax compliance mediated by the financial administration order. This research contributes to the knowledge by determining the relationship between the use of information technology and financial administration order as well as tax compliance to increase tax revenue in Indonesia. The digital businesses or startups use technology to maintain businesses’ financial administration order and hence, make easier calculation of taxable amounts. This research implies that the easiness of taxes payment through the online tax administration is expected to improve startup’s tax compliance from the financial administration orderliness in fulfilling the tax obligations.AbstrakPenelitian ini bertujuan untuk menguji pengaruh peran teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan perpajakan. Data dikumpulkan dengan menggunakan metode survei terhadap 136 manajer keuangan dan direktur/pemilik digital business atau startup di Kota Malang. Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi berpengaruh positif terhadap ketertiban administrasi keuangan; ketertiban administrasi keuangan berpengaruh positif terhadap kepatuhan perpajakan; dan penggunaan teknologi informasi berpengaruh positif terhadap kepatuhan perpajakan dengan dipengaruhi oleh ketertiban administrasi keuangan. Kontribusi dari penelitian ini adalah untuk mengetahui keterkaitan antara peran penggunaan teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan pajak, sehingga diharapkan dapat meningkatkan penerimaan pajak di Indonesia. Sektor bisnis digital atau startup berhubungan dengan penggunaan teknologi dalam pengelolaan ketertiban administrasi keuangan sehingga akan mempermudah perhitungan jumlah pajak terutang. Penelitian ini berimplikasi pada kemudahan pembayaran pajak secara online yang diharapkan dapat meningkatkan kepatuhan perpajakan startup disertai dengan ketertiban administrasi keuangan dalam memenuhi kewajiban perpajakan.
Edukasi Digital Marketing untuk Pengembangan Destinasi Wisata Sumber Biru Zainul Arifin; Devi Nur Cahaya Ningsih; Sukmawati Nur Salamah; Safarudin Hisyam Tualeka; Anindya Prasasti
Surya Abdimas Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i2.1667

Abstract

Wisata Sumber Biru di kabupaten Jombang merupakan salah satu unit usaha BUMDes Benowo yang membutuhkan pengelolaan dengan tepat serta pembuatan strategi untuk membangkitkan wisata ini di era pandemi. BUMDes Benowo merupakan salah satu BUMDes yang cukup baik dalam partisipasi masyarakat dalam mengembangkan unit-unit usaha yang ada. Akan tetapi, BUMDes Benowo masih kesulitan dalam memasarkan produk dari unit-unit usaha mereka terutama di era digital seperti ini. Oleh karena itu kegiatan pengabdian masyarakat yang dilakukan oleh kelompok dari FIA – UB melakukan edukasi mengenai digital marketing. Metode yang digunakan untuk memetakan permasalahan yang ada di BUMDes Benowo adalah observasi lapang dan FGD, lalu dilakukan penyuluhan dan pelatihan dengan menggunakan Zoom Meeting karena masih adanya pembatasan perjalanan dan untuk memitigasi penyebaran Covid-19. Ada pun mitra yang digandeng dalam melaksanakan pelatihan program pengabdian kepada masyarakat ini adalah praktisi yang merupakan marketing specialist. Kegiatan penyuluhan dan pelatihan di dapat bahwa pengelola BUMDes Benowo menjadi semakin paham akan pentingnya digital marketing dan cara membuat konten untuk memasarkan produk dari unit-unit usaha yang mereka miliki. Dari kegiatan ini diharapkan ada tindak lanjut terkait pembuatan paket kunjungan di BUMDes Benowo agar tidak hanya Wana Wisata Sumber Biru yang dikenal oleh orang, tetapi unit usaha lainnya menjadi semakin dikenal dengan kualitas pertanian dan peternakannya yang baik (semakin meluas).
MEDIA PRAKTIKUM PEMBELAJARAN JARAK JAUH BERBASIS GOOGLE SITES UNTUK MENINGKATKAN KETERAMPILAN PERBAIKAN AC DI SMK Erwin Komara Mindarta; Emdi Ramadana Putra; Dani Irawan; Safarudin Hisyam Tualeka
Jurnal Teknik Otomotif : Kajian Keilmuan dan Pengajaran Vol 6, No 1 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um074v6i12022p9-14

Abstract

Tujuan dari penelitian ini adalah untuk: (1) membuat media pembelajaran berbasis Google Sites tentang kompetensi dasar perbaikan sistem tata udara (AC). (2) Membuat dan menilai kelayakan media pembelajaran berbasis Google Sites pada kompetensi dasar perbaikan sistem tata udara (AC). Penelitian ini menggunakan strategi penelitian dan pengembangan. Proses penelitian dan pengembangan 4D Thiagarajan diterapkan dalam prosedur. Prosedur penelitian dilakukan dalam empat tahap: (1) tahap definisi, (2) tahap desain, (3) tahap pengembangan, dan (4) tahap diseminasi. Pengambilan Proses evaluasi kelayakan media pembelajaran dengan menyebarkan angket kepada ahli materi, ahli media, responden uji coba lapangan terbatas (sampai dengan 10 siswa) dan responden uji lapangan yang lebih luas (sampai dengan 52 siswa). Uji coba berlangsung di SMKN 12 Malang. Data angket kemudian dianalisis untuk menilai tingkat kelayakan materi pembelajaran. Hasil penelitian meliputi produk media pembelajaran materi sistem AC berbasis aplikasi Google Sites, dengan skor rata-rata 3.315 dalam kategori sangat layak dari ahli materi. Hasil evaluasi ahli media memperoleh skor rata-rata 3,28 dengan kategori sangat layak. Penilaian dari uji coba lapangan terbatas memperoleh skor rata-rata 2.975 dalam kategori layak. Penilaian dari uji coba lapangan yang lebih besar mendapat skor rata-rata 3,35 dalam kategori sangat layak. Berdasarkan temuan tersebut, dapat disimpulkan bahwa media pembelajaran materi sistem AC berbasis Google Sites sangat sesuai digunakan dalam pembelajaran.
ASSISTANCE FOR THE DEVELOPMENT OF THE "BUMDES INSTITUTE PLATFORM LEARNING" APPLICATION IN PANDEMAS MULYA VILLAGE, KABUTEN MALANG Hanifa Maulani Ramadhan; Wilopo; Inggang Perwangsa Nuralam; Safarudin Hisyam Tualeka; Rizal Alfisyahr
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2022): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/bjpmi.05.01.07

Abstract

Introduction: Badan Usaha Milik Desa or BUMDes in Government Regulation Number 11 of 2021 concerning BUMDes are legal entities established by villages or with villages to manage businesses, utilize assets, develop investment and productivity, provide services, or provide other types of companies. For the most excellent welfare of the village community. In its application, BUMDes (which in this study is "BUMDes Pandemas Mulya") is expected to be able to collaborate with stakeholders and other parties such as investors, communities, and the people to form a so-called Penta helix so that the capacity and capability of the BUMDes can increase significantly. However, in reality, BUMDes still need to catch up to the target set by the Ministry. Therefore, a tool was created that can increase the capacity and capability of BUMDes itself by utilizing digital technology called "BUMDes Institute Platform Learning." Method: In general, the implementation of creating the "BUMDes Institute Platform Learning" platform is divided into four stages: Needs Analysis, Mapping problems, Validating problems, and Designing applications. The Needs Analysis stage aims to identify issues and material needs for BUMDes actors that will be accommodated in the platform. The needs analysis results are then carried out through a mapping process based on predetermined criteria. The goal is to create clusters between problems and solutions in the form of learning materials that will be included in the platform. Next, the team will validate the results of the problem-mapping process in the validation stage. Then, the team conducts FGDs and internal discussions for the collection process materials to create a learning curriculum and requirements for the application design and development process. After that, the development begins. Results: the application can be implemented for BUMDes even though several improvements will be needed. Conclusions: BUMDes Pandemas Mulya still needs much improvement to develop business units, especially related to business design. So, there needs to be an application that contains information from technical aspects for management (application program) conditions in the field still need completion and periodic assistance that can help educate and teach business aspects.
PENGENALAN PARIWISATA BERKELANJUTAN DAN MANAJEMEN PENGUNJUNG UNTUK KEBERLANJUTAN ATRAKSI WISATA SUMBER BIRU BUMDES BENOWO Zainul Arifin; Sukmawati Nur Salamah; Devi Nur Cahaya Ningsih; Safarudin Hisyam Tualeka; Syafira Marwa
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1199

Abstract

Tourism is one of the industries in Indonesia that is considered easy to deploy, especially with the natural resources of the nation. Therefore, many regions in Indonesia develop tourism, utilizing natural resources, through what is called BUMDes as a source of revenue. The same reason goes for the BUMDes Benowo Wonotirto Village in Kab. Jombang. This village has a tourist attraction named Wana Wisata Sumber Biru. Wana Wisata Sumber Biru is located in a homogeneous forest area located in the hills and there is a water spring flow there. Wana Wisata Sumber Biru is one of the mass tourism types that need to be managed properly and delicately. Therefore, this paper aims for helping the management to learn and develop their tourism in order to properly create sustainable tourism and manage their visitors. The utilized method for this community service paper consists of two things. First is the observation is conducted to achieve how tourism works in Wanawisata Sumber Biru. Then, the second method is conducted, which is an interview with the management in order to validate the results of the observation. Moreover, after conducting those two methods, the results indicate that the management of Wana Wisata Sumber Biru is successful to establish their tourism, referring to the principle of economics and socio-culture. However, the management still lacks knowledge about how to manage the environmental aspects and needs to be improved.
Multi-Brand Virtual Restaurant: Cloud Kitchen Business Model (Case Study of PT. Sagala) Tualeka, Safarudin Hisyam
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4770

Abstract

The development of the Sharing Economy (SE) in the culinary field has experienced a significant increase during the pandemic era. The lockdown implemented in 2020 and the PPKM policy in 2021 have considerably affected the economy and behavior of the Indonesian people. Amid these challenging times, Cloud Kitchen has emerged as a notable innovation in the Food & Beverage (F&B) sector, particularly during the pandemic. The Multi Brand Virtual Resto business model, a variant of Cloud Kitchen, is gaining traction in Indonesia. This study aims to investigate the implementation of Multi Brand Virtual Resto in Indonesia, focusing on PT. Sagala as a case study. Interview findings reveal differences between Multi Brand Virtual Resto and Cloud Kitchen, with the former placing greater emphasis on the variety of products sold. PT. Sagala offers products with different brands for distinct product lines, all under one management. However, upon further analysis, Multi Brand Virtual Resto can be considered a form of Cloud Kitchen, specifically, The Rebel Foods model. In conclusion, PT Sagala's Multi Brand Virtual Resto business model is a manifestation of the Cloud Kitchen business model.