Article Per Year (5 Year)
p-Index From 2021 - 2026
2.589
P-Index
This Author published in this journals
All Journal Infestasi AKSES: Jurnal Ekonomi dan Bisnis Jurnal Kreativitas PKM BALANCE: Economic, Business, Management and Accounting Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Priviet Social Sciences Journal Fastabiq: Jurnal Studi Islam Journal Economics Technology and Entrepreneur Jurnal Intelek Insan Cendikia JCSRD
Riez Kifli Kolewora
Sekolah Tinggi Ilmu Ekonomi Enam-enam Kendari
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Taxpayer Compliance Factors of Swallow Birds Business in Indonesia Wahyuni Rahmah; Riez Kifli Kolewora
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The swallow's nest industry plays an important role in the Indonesian economy as one of the leading export commodities with high demand in the international market. However, the level of tax compliance in this sector is still relatively low due to various obstacles, including lack of understanding of regulations, minimal socialization, and weak supervision. Previous studies have not comprehensively discussed the factors that influence tax compliance in the swallow's nest business, so further studies are needed to identify the main determinants and strategies for increasing taxpayer compliance. This study uses a qualitative descriptive method with a case study approach, where data is collected through in-depth interviews with swallow's nest business actors, tax authorities, academics, and swallow breeder associations. The results of the study indicate that tax compliance factors in this sector are influenced by understanding of regulations, clarity of tax policies, effectiveness of supervision, and the existence of tax incentives for compliant taxpayers. The implications of this study are the need for a more inclusive policy strategy, such as increasing socialization, harmonization of tax regulations, and provision of fiscal incentives to increase taxpayer compliance in the swallow's nest business.
Image Destination On Revisit Intention At Fotuno Rete Hot Springs In Wakumoro Village, Parigi District, Muna Regency, Southeast Sulawesi Shaleha, Waode Maratun Shaleha; Kifli Kolewora, Riez; Faulina, Dira
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 2 (2024): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i2.22591

Abstract

This research aims to analyze the influence of Affective Image, Cognitive Image, and Conative Image on Revisit Intention at Fotuno Rete Spring Bath in Wakumoro Village, Parigi District, Muna Regency, Southeast Sulawesi. The population in this study consists of individuals who have visited Fotuno Rete Spring Bath twice. The sampling technique used in this study is purposive sampling, with a total sample of 40 respondents. The results of this study indicate that Affective Image, Cognitive Image, and Conative Image have a positive and significant influence on Revisit Intention at Fotuno Rete Spring Bath in Wakumoro Village, Parigi District, Muna Regency, Southeast Sulawesi
KAJIAN IMPLEMENTASI PAJAK BURUNG WALET DI SULAWESI TENGGARA Wahyuni Rahmah; Asraf Asraf; Riez Kifli Kolewora
Jurnal Intelek Insan Cendikia Vol. 2 No. 3 (2025): MARET 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Industri sarang burung walet memiliki nilai ekonomi yang tinggi dan berkontribusi terhadap perekonomian daerah, namun implementasi kebijakan perpajakan sektor ini masih menghadapi berbagai kendala. Di Sulawesi Tenggara, kebijakan pajak burung walet belum berjalan optimal karena rendahnya kesadaran wajib pajak dan lemahnya sistem pengawasan, yang berdampak pada rendahnya penerimaan Pendapatan Asli Daerah (PAD). Penelitian ini dilakukan untuk mengatasi kesenjangan pengetahuan mengenai faktor-faktor yang menghambat efektivitas implementasi kebijakan perpajakan dalam industri burung walet. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan wawancara mendalam kepada pemangku kepentingan utama, termasuk pejabat pemerintah, pengusaha burung walet, akademisi, asosiasi UMKM, dan otoritas perpajakan. Hasil penelitian menunjukkan bahwa pajak berbasis omzet kurang sesuai dengan karakteristik usaha burung walet, serta kurangnya sosialisasi dan edukasi perpajakan turut berkontribusi terhadap rendahnya tingkat kepatuhan wajib pajak. Oleh karena itu, diperlukan pendekatan perpajakan yang lebih fleksibel, seperti penerapan pajak progresif berbasis keuntungan bersih dan insentif bagi usaha yang memiliki pencatatan keuangan yang baik. Secara teoritis, penelitian ini berkontribusi terhadap pengembangan model implementasi kebijakan perpajakan yang lebih adaptif terhadap sektor usaha tertentu, sementara secara praktis, hasil penelitian ini memberikan rekomendasi bagi pemerintah daerah dalam merancang strategi perpajakan yang lebih efektif dan berkeadilan.
Victimology analysis of child victims of sexual abuse Putri, Rendie Meita Sarie; Tajuddin, Mulyadi Alrianto; Badilla, Nurul Widhanita Y; Kolewora, Riez Kifli
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.1149

Abstract

Victimology is the study of victims, their victimization causes, and the consequences of victimization. Victims can play a functional role in the occurrence of a crime. Although victims have a role in triggering a crime, they must still receive legal protection for their rights. This study examines victimology and forms of legal protection for child victims of sexual abuse using normative and empirical juridical approaches. The results of this study indicate that the occurrence of a crime cannot be seen solely from the perpetrator's perspective; victims also play a role in the occurrence of a crime. The victim's behavior is a driving factor in the occurrence of sexual abuse. In this case, the sexual abuse of victim NK can be categorized as biologically weak, participating, and provocative. The victim has received legal protection in accordance with Article 64, Paragraph (3) of Law Number 35 of 2014 concerning Child Protection, namely receiving rehabilitation, safety guarantees, and accessibility to obtain information on case developments.
Edukasi Pembuatan Pupuk Organik Berbasis Zero Waste Plus pada Kelompok Yusuf, Mani; Rizal, Abdul; Malesi, Wa Ode Asryanti Wida; Anwar, Anwar; Sembiring, Jefri; Rupang, Maya Sari; Adrianus, Adrianus; Daoed, Denvy Meidian; Fredy, Fredy; Suriani, Wa Ode; Timba, Yohanes Onaltus; Nongtit, Nikodemus; Kolewora, Riez Kifli
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 8, No 12 (2025): Volume 8 No 12 (2025)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v8i12.23152

Abstract

ABSTRAK Pertanian berkelanjutan menuntut penggunaan pupuk organik untuk menjaga kesuburan tanah dan mengurangi dampak negatif dari bahan kimia sintetis. Namun, di Kelompok TK-PPEG Mekar Jaya, Kampung Jaya Makmur, masyarakat masih menghadapi keterbatasan pengetahuan dan keterampilan dalam pembuatan pupuk organik. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan dan keterampilan masyarakat dalam memanfaatkan limbah pertanian, peternakan, dan rumah tangga menjadi pupuk organik padat dan cair berbasis konsep Zero Waste Plus. Kegiatan ini dilaksanakan melalui 4 tahapan yakni 1) Sosilalisasi awal kegiatan, 2) Sosialisasi dan penyuluhan tentang pemanfaatan limbah rumah tangga, kotoran hewan dan tanaman pertanian sebagai pupuk organik, 3) Pelatihan pembuatan pupuk organik padat dan cair dan  4) Monitoring dan evaluasi program. Hasil kegiatan menunjukkan peningkatan signifikan dalam pengetahuan dan keterampilan peserta, dengan peningkatan pemahaman konsep zero waste dari 60% menjadi 90%, serta kemampuan membuat pupuk organik padat dan cair meningkat dari rata-rata 40% menjadi 85%. Selain itu, peserta mampu mengaplikasikan hasil pelatihan secara mandiri pada kegiatan budidaya sayuran dan tanaman obat. Kegiatan pengabdian ini dapat meningkatkan kemampuan masyarakat khusus kelompok TK-PPEG Jaya Makmur dalam memanfaatkan limbah pertanian sebagai pupuk organik padat dan cair. Kata kunci: Zero Waste Plus, Pupuk Organik, Kebun Sehat ABSTRACT Sustainable agriculture requires the use of organic fertilizers to maintain soil fertility and reduce the negative impacts of synthetic chemicals. However, the TK-PPEG Mekar Jaya group in Jaya Makmur Village still faces limited knowledge and skills in producing organic fertilizers. This community service activity aims to improve the community’s capacity and skills in utilizing agricultural, livestock, and household waste to produce solid and liquid organic fertilizers based on the Zero Waste Plus concept. The program was implemented through four main stages: (1) initial activity socialization, (2) socialization and counseling on the use of household, livestock, and agricultural waste as organic fertilizers, (3) training on the production of solid and liquid organic fertilizers, and (4) program monitoring and evaluation. The results showed a significant increase in participants’ knowledge and skills, with understanding of the zero waste concept rising from 60% to 90%, and the ability to produce solid and liquid organic fertilizers increasing from an average of 40% to 85%. In addition, participants were able to independently apply the training outcomes in vegetable and medicinal plant cultivation activities. This community service activity successfully enhanced the capacity of the TK-PPEG Mekar Jaya group in utilizing agricultural waste as solid and liquid organic fertilizers.  Keywords : Zero Waste Plus, organic fertilizer, healthy garden
Co-Authors Abdul Rizal, Abdul Adrianus Adrianus Anwar Anwar Asraf Asraf Azizah Rasudu, Nur Badilla, Nurul Widhanita Y Faulina, Dira Fredy Fredy Hasnita, Nita Jefri Sembiring La Malesi Mani Yusuf Mulyadi Alrianto Tajuddin Nongtit, Nikodemus Nurhayati, Amy Putri, Rendie Meita Sarie Rupang, Maya Sari Shaleha, Waode Maratun Shaleha Supriyadi Supriyadi Suriani, Wa Ode Timba, Yohanes Onaltus Wahyuni Rahmah WAODE MARATUN SHALEHA