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All Journal Jurnal Terapan Abdimas Journal of Accounting Science Jurnal Kreativitas PKM Indonesian Journal of Law and Economics Review Community Empowerment Proceedings of The ICECRS Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Academia Open
Akhmad Mulyadi
Universitas Muhammadiyah Sidoarjo
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Tax Education and Social Norms Shape Taxpayer Compliance in Indonesia: Pendidikan Pajak dan Norma Sosial Mempengaruhi Kepatuhan Wajib Pajak di Indonesia Jordan, Mikail Nabil; Mulyadi, Akhmad
Indonesian Journal of Islamic Studies Vol. 13 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v13i3.1823

Abstract

General Background: Tax compliance remains a central concern in sustaining national fiscal stability and achieving revenue targets. Specific Background: In Indonesia, despite continuous reform and education efforts, voluntary tax compliance among individual taxpayers remains suboptimal, particularly within regional tax offices such as KPP Pratama Sidoarjo Utara. Knowledge Gap: Previous studies have not sufficiently integrated the behavioral dimensions of social norms and religiosity alongside tax education in explaining compliance variations. Aims: This study aims to examine how tax education, social norms, and religiosity collectively shape taxpayer compliance. Results: Using a quantitative method and multiple linear regression on data from 150 respondents, findings reveal that tax education and social norms significantly enhance compliance, while religiosity shows no statistical significance. Novelty: The study uniquely integrates the Theory of Planned Behavior with religious and sociocultural constructs to explain compliance patterns in an Indonesian context. Implications: Strengthening educational strategies and fostering positive social norms may serve as more effective tools for improving compliance than relying solely on moral-religious appeals. Highlights: Tax education and social norms significantly shape compliance behavior. Religiusity shows a non-significant relationship with compliance. Behavioral-based approaches outperform moral-based strategies in taxation. Keywords: Tax Education; Social Norms; Religiosity; Taxpayer Compliance; Behavioral Economics
Optimizing Property Tax Collection: E-KTP and Payment Reminder Approach: Mengoptimalkan Pemungutan Pajak Bumi dan Bangunan: Pendekatan E-KTP dan Pengingat Pembayaran Mulyadi, Akhmad; Syahrorini , Syamsudduha; Ayuni , Shazana Dhiya; Rosidah , Izza; Negara, Fatahillah Okra
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.942

Abstract

This scientific article explores the importance of community involvement in regional development, emphasizing the collaborative efforts between government, citizens, and the business sector. The study focuses on the significant influence of local revenue on the progress of a region, where higher income correlates with improved development. However, certain areas face challenges due to the relatively low contribution of Property Tax (PBB) to Regional Original Income (PAD), mainly attributed to taxpayers' lack of awareness and occasional forgetfulness in meeting payment deadlines. In response, the research proposes an innovative approach to optimize PBB collection by leveraging e-KTP-based service queuing and payment reminders. The implementation of tax education programs covering various tax obligations, such as Pph, PPN, PBB, and Bea Materai, forms a critical aspect of this strategy. The results indicate promising advancements in revenue collection, underscoring the potential implications for sustainable regional development. Highlights: Efficient Collection: Implementing an E-KTP and payment reminder-based system improves the efficiency of property tax collection, ensuring timely payments and maximizing revenue for regional development. Citizen Awareness: Raising awareness among taxpayers about their obligations through tax education programs fosters a sense of civic responsibility and encourages voluntary compliance. Sustainable Development: Optimal property tax collection plays a pivotal role in financing sustainable regional development initiatives, contributing to improved infrastructure and public services. Keywords: Property Tax, PBB, E-KTP, Payment Reminder, Regional Development
Pelatihan Managemen Sampah untuk Mengurangi Dampak Perubahan Iklim Sesuai SDG’s 13 di Pimpinan Ranting ‘Aisyiyah Kalitengah Tanggulangin Syahrorini, Syamshudduha; Mulyadi, Akhmad; Ayuni, Shazana Dyah; Prihatiningrum, Andriani Eko
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 3 (2026): Volume 9 Nomor 3 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i3.22067

Abstract

ABSTRAK Sampah merupakan permasalahan yang selalu dihadapi baik di kota maupun di desa, karena setiap hari setiap individu membuang sampah setidaknya sebesar 0,5 kg. Untuk itu perlu adanya edukasi ke Masyarakat bagaimana mengolah sampah sebelum dibuang ke TPS. Desa Kalitengan dalam penanganan sampah masih mengandalkan pembuangan sampah di tingkat desa, dengan cara pengambilan sampah satu minggu sekali dengan biaya setiap rumah 20 ribu. Sampah rumah tangga adalah sampah yang paling banyak, sehingga perlu adanya pelatihan pengolahan sampah organik rumah tangga, pengumpulan atau daur ulang sampah plastik. Dengan demikian diharapkan masyarakat sudah bisa memilah sampah rumah tangganya sebelum dibuang ke TPS. Melalui Lembaga Lingkungan Hidup dan Penanggulangan Bencana (LLHPB) Pimpinan Ranting “Aisyiyah Kalitengan Tanggulangin Sidoarjo memberikan penyadaran akan managemen pemilahan sampah dan pengolahan sampah organic dari rumah tangga. Metode yang digunakan dalam pengabdian ini dengan memberikan pelatihan managemen bank sampah, pengolahan sampah organic menjadi eco enzyme dan kegunaannya, serta pembuatan eco brik. Hasil dari pengabdian Masyarakat ini warga ‘Aisyiyah Ranting Kalitengah bisa mengolaha sampah organic menjadi eco enzyme, pembukuan bank sampah dan eco brik. Dari pelatihan ini warga ‘Aisyiyah bisa memilah sampah organic dan an organic yang bernilai ekonomis Kata Kunci: ‘Aisyiyah, Managemen Sampah, Organik, Pelatihan.  ABSTRACT Waste is a persistent problem in both cities and villages, as each individual disposes of at least 0.5 kg of waste daily. Therefore, community education is needed on how to process waste before disposing of it at the landfill (TPS). Kalitengan Village still relies on village-level waste disposal for waste management, with weekly collection at a cost of 20,000 Rupiah per household. Household waste constitutes the largest source of waste, necessitating training on organic household waste management, plastic waste collection, and recycling. This is expected to empower the community to sort their household waste before disposing of it at the TPS. Through the Institute for Environment and Disaster Management (LLHPB), the Branch Leadership of "Aisyiyah Kalitengan Tanggulangin Sidoarjo provides awareness of waste sorting management and organic waste processing from households. The method used in this community service is to provide training on waste bank management, processing organic waste into eco-enzymes and their uses, and making eco-briks. The results of this community service are that residents of 'Aisyiyah Kalitengah Branch can process organic waste into eco-enzymes, bookkeeping for waste banks and eco-briks. From this training, 'Aisyiyah residents can sort organic and inorganic waste that has economic value. Keywords: 'Aisyiyah, Waste Management, Organic, Training
Revitalisasi Desa Wisata Jatiarjo melalui Pemberdayaan Masyarakat, Peran Bumdes dan Teknologi Panel Surya dalam Pertumbuhan Ekonomi Berkelanjutan Mendukung SDGs. 8 Mulyadi, Akhmad; Syahrorini, Syamsudduha; Rini, Dina Oktavia
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 3 (2026): Volume 9 Nomor 3 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i3.22076

Abstract

ABSTRAK Desa Jatiarjo terletak di kecamatan Prigen Kabupaten Pasuruan merupakan desa dengan kontur perbukitan yang berada di lereng gunung Arjuna dan Welirang, karena posisi itulah di kawasan ini banyak menyimpan pesona wisata ekosotis dan sudah terkenal seperti Taman Safari Indonesia dan wisata alam Jendela Langit, dengan adanya 2 objek wisata terkenal ini menjadikan desa ini berada pada posisi yang strategis untuk bisa menggali dan mengembangkan potensi-potensi alam lainnya menjadi kawasan wisata desa yang terpadu, disamping itu desa ini banyak menghasilkan aneka ragam hasil pertanian dan perkebunan melimpah khususnya hasil tanaman kopi. Produk kopi di daerah ini menjadi pertimbangan tersendiri bagi industri kopi di Jawa Timur karena kwalitas yang tinggi, menjadikan hasil kopi daerah Jatiarjo menjadi rujukan industry kopi di Jawa Timur. Tujuan dari pengabdian ini memberikan pelatihan Bumdes dalam tatakelola usaha wisata, pendampingan tatakelola keuangan, pemasaran melalui paket wisata, dan rekondisi tempat wisata dengan pemasangan panel surya. Metode yang digunakan adalah melalui pelatihan dan pendampingan tatakelola keuangan BUMDesa, pembuatan paket wisata dan pemasangan panel surya. Hasil dari pendampingan dan pelatihan pengurus BUMDesa Arjuna Lestari Desa Jatiarjo memahami tatakelolah keuangan, ada paket wisata melalui poster dan video, pemasangan panel surya di Kampung Kopi. Kata Kunci: Bumdesa, Kampung, Wisata, Pelatihan.  ABSTRACT Jatiarjo Village is located in Prigen District, Pasuruan Regency, a village with a hilly contour located on the slopes of Mount Arjuna and Welirang, because of that position in this area there are many famous and exotic tourist attractions such as Taman Safari Indonesia and Jendela Langit nature tourism, with the presence of these 2 famous tourist attractions makes this village in a strategic position to be able to explore and develop other natural potentials into an integrated village tourism area, in addition, this village produces a variety of abundant agricultural and plantation products, especially coffee plants. Coffee products in this area are a separate consideration for the coffee industry in East Java because of their high quality, making Jatiarjo area coffee products a reference for the coffee industry in East Java. The purpose of this community service is to provide Bumdes training in tourism business management, financial management assistance, marketing through tour packages, and reconditioning tourist attractions with the installation of solar panels. The method used is through training and assistance in BUMDesa financial management, making tour packages and installing solar panels. The results of the mentoring and training of the BUMDesa Arjuna Lestari Jatiarjo Village management in understanding financial management, there are tourism packages through posters and videos, installation of solar panels in Kampung Kopi. Keywords: BUMDesa, Village, Tourism, Training.
Impact of Safeguard Measures Import Duty Tax (BMTP) in Efforts to Increase Protection and Competitiveness of Textile Products : Dampak Pajak Bea Masuk Tindakan Pengamanan (BMTP) Dalam Upaya Meningkatkan Proteksi dan Daya Saing Produk Tekstil Hidayatal Aliyah; Akhmad Mulyadi
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.9285

Abstract

General background: The Safeguard Measures Import Duty Tax (BMTP) policy has been implemented to protect domestic industries from the adverse effects of rising imports. Specific background: In Indonesia, the textile industry has faced significant competition from imported goods, which threatens the competitiveness of local products. Knowledge gap: However, there is limited research on the effectiveness of the BMTP in enhancing protection and competitiveness, particularly in the context of the Juanda Customs and Excise Service Office. Aims: This study aims to evaluate the impact of BMTP on the protection and competitiveness of domestic textile products through qualitative methods, including observation, interviews, and documentation. Results: The findings reveal that the implementation of BMTP is effective in controlling and reducing the volume of imported textiles, thereby contributing to increased protection for domestic producers. Novelty: This research provides new insights into the specific application of BMTP at Juanda and highlights the use of Nvivo12 Plus software for qualitative analysis, offering a novel approach to triangulating data and ensuring validity. Implications: The results imply that BMTP can be a viable policy mechanism to safeguard domestic industries, particularly in sectors vulnerable to import surges, such as textiles, potentially informing future policy decisions to enhance industrial competitiveness. Highlights: BMTP effectively reduces textile imports, enhancing domestic protection. Nvivo12 Plus aids in qualitative data analysis for reliable results. The study offers insights into BMTP's specific application at Juanda Customs. Keywords: Import Duty Safeguard, Protection, Textile
KPPBC TMP Juanda Policy in Achieving Revenue Target as a Impact of De Minimis Value: Kebijakan KPPBC TMP Juanda dalam Mencapai Target Penerimaan Sebagai Dampak Adanya De Minimis Value Muhammad Fauzi Ramadlan; Akhmad Mulyadi
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.9337

Abstract

Background: The implementation of the de minimis value rule, which sets a threshold for import duty exemptions on small shipments, significantly influences national trade dynamics and fiscal policies. Despite global integration and economic transactions escalating, effective customs regulations remain pivotal for controlling import activities and enhancing revenue. Knowledge Gap: Prior research has primarily focused on the implications of the de minimis rule on import volumes and compliance, leaving a gap regarding its impact on revenue targets and administrative practices at the customs office level. Aims: This study aims to explore the strategies employed by KPPBC TMP Juanda in achieving revenue targets influenced by the de minimis value policy. Methods: Utilizing qualitative research methods, including interviews, observation, and documentation, this research engages directly with three customs officials at KPPBC TMP Juanda, analyzing data with NVivo12Plus. Results: The findings indicate that while the de minimis value does not control the surge in import activities, it assists in increasing revenue and meeting fiscal targets. Novelty: This study provides new insights into how customs policies adapted at the local office level can contribute to national fiscal strategies under global trade pressures. Implications: The outcomes underscore the necessity for continuous policy evaluation to balance trade facilitation with fiscal responsibility, suggesting enhancements in customs operations to optimize revenue without stifling economic growth. Highlights: Customs Strategy: De minimis value adjustments reflect local customs alignment with fiscal goals. Revenue Impact: The rule boosts revenue without curbing import volumes. Policy Review: Highlights the need for continual policy optimization to balance trade and revenue. Keywords: Policy, Revenue Target, De Minimis Value
The combination of Lactobacillus sp. and turmeric flour (Curcuma longa) in feed on growth, feed conversion and survival ratio of Litopenaeus vannamei Boone, 1931 Mulyadi, Akhmad; Djunaidah, Iin Siti; Rahardjo, Sinung; Batubara, Agung Setia
Depik Vol 11, No 2 (2022): August 2022
Publisher : Faculty of Marine and Fisheries, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.13170/depik.11.2.25837

Abstract

White shrimp (Litopenaeus vannamei) cultivation activities have developed rapidly in Indonesia. White shrimp aquaculture which is carried out intensively with high stocking densities has caused several problems, such as low survival and suboptimal growth. This study aimed to increase the growth, feed conversion, and survival of white shrimp through a combination of probiotics (Lactobacillus sp.) + turmeric flour (Curcuma longa) in feed. The method used in this study was Completely Randomized Design (CRD) with four treatment levels and three replications. The results revealed a significant effect (P0.05) on the value of the daily growth rate (DGR), absolute growth rate (AGR), specific growth rate (SGR), survival rate (SR), feed conversion ratio (FCR), and feed efficiency (FE), but no significant effect (P0.05) on the value of the absolute length rate (ALR). Giving probiotics 10 ml+5 g turmeric flour/kg feed (treatment B) was the best treatment for white shrimp aquaculture, including DGR, AGR, ALR, LPS, SR, FCR, and FE values. Furthermore, the results also revealed that increasing the concentration of turmeric flour in the feed, was negatively correlated to the growth and survival of white shrimp.
Co-Authors Agus Hayatal Falah Aisidah, Suffi Natul Alfarid Hendro Yuwono Aliyah, Hidayatal Ananda, Mohammad Azrul Andika Wahyu Nugraha Andriani Eko Prihatiningrum Andriani Eko Prihatiningrum, Andriani Eko Anggraeni, Putri Ayunda Ayuni , Shazana Dhiya Ayuni, Shazana Dyah Batubara, Agung Setia Denny Irawan Dewi Komala Sari Dwi Amilatus Sholicha Fajrian Moch Bintang Fatahillah Ikra Negara FATIMA, SITI Fauzi, Muhammad Alvin Haqewi, Muhammad Danil Hidayatal Aliyah Ida Agustini Saidi IIN SITI DJUNAIDAH Ilmi Usrotin Choiriyah Izza Rosidah Jordan, Mikail Nabil Luluk Putri Fauziyah Muhammad Farhan Muhammad Fauzi Ramadlan Negara, Fatahillah Okra Noor Abidin, Fityan Izza Rahardjo, Sinung Ramadlan, Muhammad Fauzi Rini, Dina Oktavia Rosidah , Izza Sarwenda Biduri Sarwenda Biduri Shaza Dyah Ayuni Shazana Dhiya Ayuni Syahrorini, Syamshudduha Syahrorini, Syamsudduha Yanik Purwanti