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Mariane, Ine
Universitas Pasundan
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Mengintegrasikan Inovasi Digital dalam Sistem Pajak Subnasional: Sebuah Studi tentang Pengumpulan Pajak Kendaraan Bermotor dan Kinerja Pendapatan melalui E-Salam Pangestu, Rilo Putra; Saputra, Sondi; Mariane, Ine
e-JKPP Vol 12, No 1 (2026): April
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/ejkpp.v12i1.4852

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pemungutan Pajak Kendaraan Bermotor melalui pemanfaatan aplikasi E-Salam dalam upaya meningkatkan Pendapatan Asli Daerah (PAD) Provinsi Lampung. Penelitian menggunakan pendekatan kualitatif dengan metode pengumpulan data melalui observasi, wawancara mendalam, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa penerapan aplikasi E-Salam memberikan kemudahan bagi masyarakat dalam melakukan pembayaran pajak kendaraan bermotor secara daring, sehingga mampu meningkatkan efisiensi pelayanan dan berkontribusi terhadap peningkatan penerimaan PAD. Meskipun demikian, pelaksanaannya masih menghadapi beberapa kendala, antara lain rendahnya tingkat literasi digital masyarakat, keterbatasan akses jaringan internet di beberapa wilayah, serta kurang optimalnya sosialisasi mengenai penggunaan aplikasi. Oleh karena itu, diperlukan peningkatan upaya sosialisasi, penguatan infrastruktur teknologi, serta pengembangan sistem pelayanan digital agar pemanfaatan aplikasi E-Salam dapat berjalan lebih optimal dalam meningkatkan kepatuhan wajib pajak dan penerimaan pajak daerah.
INTERNATIONAL COMMUNITY PARTNERSHIP: STRENGTHENING LIVESTOCK COOPERATIVE INSTITUTIONS THROUGH PHILIPPINES–INDONESIA KNOWLEDGE TRANSFER ON ANIMAL WASTE MANAGEMENT Lia Muliawaty; Ine Mariane; Marifa Alifah Oktafiani; Rina Karlina
Jurnal Abdisci Vol 3 No 6 (2026): Vol 3 No 6 Tahun 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/abdisci.v3i6.1171

Abstract

Background. This Community Service Program (PKM) focuses on an international community partnership aimed at strengthening livestock cooperative institutions through Philippines–Indonesia knowledge transfer on animal waste management. Methods. Service activities are centered on the beef cattle and dairy farming hub in Kuningan Regency. The main problems faced by the partner, the Karya Nugraha Jaya Multi-Purpose Cooperative (KSU KNJ), include suboptimal management of cattle manure waste, limited knowledge among members and administrators regarding biogas technology, weak institutional capacity to provide educational services, and high dependence of farmers on conventional energy. Poorly managed livestock waste causes significant environmental pollution and represents a lost economic opportunity. Result. The proposed solution is a participatory and educational community empowerment approach centered on strengthening cooperative institutions. Key strategies include intensive outreach on the role of cooperatives in biogas technology and strengthening cooperative institutional mechanisms covering management, participatory decision-making, transparency, and partnerships. Mandatory program outputs include scientific publication in an ISSN-registered journal, publication in mass media, and a joint publication presenting the Indonesia–Philippines case study. Conclusion. Key success indicators are the controlled management of accumulated waste, improved post-training knowledge assessment scores on biogas among participants, and the cooperative's ability to independently manage its operations. Implementation. This program is expected to improve farmers' economic welfare through energy cost savings and additional income from liquid organic fertilizer (LOF), while also supporting national renewable energy mix targets.
Co-Authors Ahtu Duriat Alvina Dahliane Amalia Nur Rizki Ariesmansyah, Andre Asad Mohamad Ibrahim Karali, Muaddah Dayang rekha septula Fadiya Nabila Putri Firdausijah, Taqwaty Gnagey, Mira Rosana Hardiyanti, Elsa Hari Abdul Azis Herlinda, Herlinda Imas Sumiaati Imas Sumiati . Iwan Henri Kusnadi Jamaludin, Maun Kusnadi, Iwan Henri Lia Muliawaty Marifa Alifah Oktafiani Mona Indrianie Muhammad Galih Permadi Muhammad Galih Permadi Muhammad Rifqi Baihaqi Nafla Hasna Sania Nina Kurniasih Nurwulan, Riany Laila Nyi Raden Ruyani Palls, Aswin Pangestu, Rilo Putra Prasasti, Ajeng Setia Renaldy Aji Maulana Riany Nurwulan Riksa Alam Buanawaty Rina Karlina Rizki Ilhami Rudy, Rudy Saputra, Sondi Sariningsih, Yuce Sepriadi, Sepriadi Shenyhadi Apriliany Subagja, Agus Dedi Suparman, Ade Suryadi, Soleh Taharruddin Taharruddin Titin Kartini Tony Pathony