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Psychometric Scale of Tax Compliance Potential Clusters of Prospective Taxpayers Probowulan, Diyah; Murwanti, Retno
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16248

Abstract

This study explores the potential for enhancing tax compliance among prospective taxpayers in Indonesia by developing a psychometric scale that measures psychological factors influencing compliance behaviour. The research was conducted at the University of Muhammadiyah Jember with 225 Accounting Study Program students, who were selected purposively because they represent a relevant group of future taxpayers with foundational knowledge of taxation and financial literacy, making them an appropriate context for examining tax compliance potential. Using a quantitative approach and a structured questionnaire, the study measured intelligence, personality, and skills as independent variables, with tax compliance potential (PTC) as the dependent variable. The findings indicate that intelligence and personality do not have a significant effect on tax compliance potential, whereas skills show a strong positive correlation and significant influence, suggesting that practical competencies in tax administration and the use of tax-related technology are crucial for improving compliance among prospective taxpayers. These results are closely linked to contemporary tax compliance issues in Indonesia, where administrative capability and digital literacy are increasingly important in supporting effective tax systems. By situating the research within an educational setting and aligning the methodological choices with the characteristics of the respondents, this study contributes to a deeper understanding of tax compliance behavior through a psychometric framework. It underscores the importance of a holistic approach to tax education that not only considers individual traits but also emphasizes skill development, social norms, and curriculum-based interventions to strengthen future taxpayers’ compliance behavior.
Review: Wharton’s Jelly MSCs Secretome as a Neurodegenerative Therapeutic Approach Azizah, Iis Nur; Sahid, Muhammad Novrizal Abdi; Murwanti, Retno
Majalah Farmaseutik Vol 22, No 1 (2026)
Publisher : Faculty of Pharmacy, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/farmaseutik.v22i1.105311

Abstract

Wharton’s Jelly Mesenchymal Stem Cells (WJMSCs) have great potential in regenerative therapy, mainly because their secretome is rich in bioactive molecules. WJMSCs secretome plays a role in the treatment of various neurodegenerative diseases, such as Alzheimer’s Disease (AD), Parkinson’s Disease (PD), Amyotrophic Lateral Sclerosis (ALS), and Multiple Sclerosis (MS). This journal review aims to analyze the therapeutic potential of Wharton’s Jelly Mesenchymal Stem Cells (WJMSCs) secretome in treating various neurodegenerative diseases. Literature searches were conducted through electronic databases such as Elsevier, Google Scholar, PubMed, Science Direct, and Springer Link. Based on the review conducted, data obtained that in AD, this secretome reduces oxidative stress, increases neurogenesis, and inhibits β-amyloid toxicity. In PD, WJMSCs protect dopaminergic neurons, increase dopamine levels, and improve motor function. For ALS, WJMSCs secretome reduced inflammation and increased neurotrophic factors, while MS supported remyelination and neuroprotection. With these benefits, WJMSC secretome has the potential to be an innovative therapy for neurodegenerative diseases, although further clinical studies are needed.
KAJIAN PROYEKSI PRODUKSI dan DAYA SAING KOMODITAS PERKEBUNAN dan PERTANIAN KABUPATEN JEMBER dalam MENDUKUNG POTENSI EKSPOR Murwanti, Retno; Nurul Fathiyah F
Jurnal Ekonomi Pertanian dan Agribisnis Vol. 9 No. 4 (2025)
Publisher : Department of Agricultural Social Economics, Faculty of Agriculture, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

The growth of the agricultural and plantation sectors in Jember Regency plays an important role in the local economy, particularly in providing commodities with high export potential. Along with the development of global market demand, managing production, stock availability and increasing the competitiveness of commodities are key to strengthening Jember's position in the international market. Maintaining productivity and improving the competitiveness of export products requires in-depth projection analysis. This research aims to project the production and stocks of plantation and agricultural commodities in Jember Regency for the period 2024-2026, and to map their competitiveness and export potential. The problem of this research is to project the production and stocks of plantation and agricultural commodities in Jember Regency in 2024-2026, and to map the competitiveness and export potential of these commodities. The method used in this research is quantitative descriptive method with production projection approach using trend analysis and competitiveness calculation using Revealed Comparative Advantage (RCA). Data were obtained from relevant agencies and official publications and then analysed to describe the production potential and comparative advantage of the main commodities of Jember Regency. The results show that several plantation and agricultural commodities have stable projected production increases over the period 2024-2026. Certain commodities such as tobacco, coffee and cocoa show high competitiveness and significant export potential based on RCA values. These results suggest that sustainable production management and competitiveness improvement strategies are needed to maximise export potential. The results of this study are expected to serve as a basis for local government and stakeholders in designing export development policies for Jember's leading commodities in the international market.
Revitalisasi Industri Agrokreatif Limbah Kayu di Jember: Inovasi Tehnologi dan Pemasaran Digital untuk Meningkatkan Daya Saing Ekspor Murwanti, Retno; Abidin, Asroful; Probowulan, Diyah
Jurnal Medika: Medika in progres
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/kw8bxt55

Abstract

Kabupaten Jember memiliki potensi limbah kayu yang besar dari industri meubel, konstruksi, dan rumah tangga. Limbah ini berpotensi diolah menjadi produk agrokreatif bernilai tambah, namun sering terbuang sia-sia. Mitra pengrajin Gudang Vintage (sebelumnya Muterin Dapur) menghadapi berbagai kendala, mulai dari kualitas bahan baku yang tidak stabil, keterampilan teknis terbatas, kurangnya peralatan modern, hingga strategi pemasaran digital yang belum terarah. Kondisi ini menyebabkan daya saing produk rendah, terutama untuk menembus pasar ekspor. Program pengabdian ini bertujuan merevitalisasi industri agrokreatif limbah kayu melalui penerapan teknologi inovasi dan strategi pemasaran digital. Metode pelaksanaan meliputi pengadaan dan penggunaan mesin CNC Router serta alat pendukung, pelatihan teknis dasar dan manajemen usaha, rebranding usaha menjadi Gudang Vintage, serta penguatan kanal pemasaran digital melalui Instagram, Shopee, dan TikTok. Hasil kegiatan menunjukkan peningkatan kapasitas produksi sebesar 20–30%, kualitas produk lebih konsisten, dan tercipta diversifikasi desain baru sesuai preferensi konsumen. Dari sisi pemasaran, engagement media sosial meningkat, transaksi awal di marketplace tercapai, serta citra merek semakin kuat. Inovasi teknologi dan pemasaran digital terbukti efektif memperkuat kapasitas usaha pengrajin, meningkatkan nilai tambah limbah kayu, serta membuka peluang daya saing ekspor dan keberlanjutan usaha masyarakat.
Co-Authors Abdul Rohman Adam Hermawan Agung Endro Nugroho Agung Endro Nugroho Ahmad Marzuki Alexxander, . Alexxander, . Amalia, Latifa Amilia Amilia, Amilia Anami Riastri Andayana Puspitasari Gani Andayana Puspitasari Gani Andayana Puspitasari Gani Annisa, Siti Nur Anselma Ivanawati Arief Nurrochmad Arief Nurrochmad Arief Nurrochmad Arief Nurrochmad Arief Rahman Hakim Arifka, Vigha Ilmanafi Aris Haryanto Ariska Deffy Anggarany, Ariska Deffy Ashfannada, Nuqya Asri Mega Putri Asroful Abidin Azizah Amin Azizah, Iis Nur Azizah, Ulfah Laily Azmi Rahmadani Bambang Sulistiyo Ari Sudarmanto Bani Adlina Shabrina Bayu Irawan, Muhamad Bayu Prio Septiantoro Beni Lestari Budastra, Wayan Cintya Ganes Cahyo Nurani, Sekar Cindy Puspita Sari Devina Martina Devita Anggraeni Devita Anggraeni Devyanto Hadi Triutomo Dewi Kartikawati Paramita Dhania Novitasari Dhirgo Adji Dhirgo Adji Diana Rachma Ningsih Dwi Brilyani Sandy Dwi Salim, Rozin Dyah Afritasari Dyah Aryani Perwitasari Dyah Widiastuti Dyaningtyas Dewi Pamungkas Putri Edy Meiyanto Edy Meiyanto Edy Meiyanto Edy Meiyanto Edy Meiyanto Edy Meiyanto Effendi, Adha Maula Erna Prawita Setyowati Erna Prawita Setyowati Fikriansyah Fikriansyah Fita Rahmawati Fitri, Dafina Aisya Fitriana Hayyu Arifah Gagas Pradani Nur Ilmawati Gani, Andayana Puspitasari Ginna Zabrina Hayati, Farida Hendri Wasito Herwandhani Putri Hidayah, Alifia Brilliani Hilyatul Fadliyah I Gusti Ngurah Agung Dewantara Putra Ida Ayu Putu Sri Widnyani Idlohatud Dilalah Ika Puspita Sari Illian, Didi Nurhadi Imono Argo Donatus, Imono Argo Ina Kusrini Iren Wati Siahaan Jenie, Riris Istighfari Juang Juansa Khafi, Muhammad Khasanah, Aisyah Nur Khoerul Anwar Kustanto, Satya Prima Layung Sekar Sih Wikanthi Ledi, Ledi Klarismawati Lodyta Nawang Tika lubis, muhammad fauzan Lukman Hakim Luthfiyyah, Annisa Tiara Maharani, Astrid Martien , Ronny Mentari Widiastuti Miftahus Sa'adah Muharom, Luthfi Ali Mustofa Mustofa Naisbitt Iman Hanif, Naisbitt Iman Nanang Fakhrudin, Nanang Nanda Saifullah Sulaiman, Teuku Nastiti Wijayanti Ngurah Agung Dewantara Putra, I Gusti Nindi Wulandari Nindya Budiana Putri Nindya Budiana Putri Ningsih, Diana Rachma Norita Citra Yuliarti, Norita Citra Novrizal Abdi Sahid , Muhammad Nunung Yuniarti Nursani, Rabila Nurul Fathiyah F Nurul Mukhlisa Pratiwi, Rima Dwi Prawitasari, Saptya Prisnu Tirtanirmala Probowulan, Diyah Purnomo, Kurnia Rahayu Purwantiningsih Purwantiningsih Rahmawaty Rachmady Rahmayani, Almira Retno S. Sudibyo Retno Sunarminingsih Sudibyo Riandari , Teti Mariam Rima Munawaroh Risa Umari Yuli Aliviyanti Ritmaleni, Ritmaleni Rizkita, Anggraini Ihza Rohmad Yudi Utomo Rohman, Abdul Roissinta, Agnesca Rommy Sagala, Reynelda Juliani Sahid, Muhammad Novrizal Abdi Sardjiman . Sari Haryanti Sari Haryanti Sari, Laras Ratna Shofa Annur Siswadi Siswadi Sri Susilowati Sri Tasminatun Sri Wahdaningsih Subagus Wahyuono Sudarsono Sudarsono Sugeng Riyanto Sugiyanto . Sugiyanto . Sulaiman, T.N Saifullah Sumaiyah, Sumaiyah Susi Ari Kristina Suwijiyo Pramono Suwijiyo Pramono Tamhid, Hady Anshory Tampubolon, Keshia Thoriq Ziyad, Thoriq Tiffany, Ghea Rachella Triana Candraningrum Triana Hertiani Triawan Adi Cahyanto Ulfa Afrinurfadhilah Darojati Wahyu Utaminingrum Widya Leontin Susanti Wulandari, Febri Yance Anas Yoce Aprianto Yosi Bayu Murti Yundari, Yundari Zahrotul Ulum Ziana Walidah, Ziana