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All Journal Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Research Report - Social Science JDM (Jurnal Dinamika Manajemen) Jurnal Administrasi Bisnis Journal of Indonesian Tourism and Development Studies JIPAGS (Journal of Indonesian Public Administration and Governance Studies) Jurnal Manajemen Pelayanan Publik Sosioglobal : Jurnal Pemikiran dan Penelitian Sosiologi Wahana : Tridarma Perguruan Tinggi Prima: Jurnal Pendidikan Matematika Jurnal Pendidikan Lingkungan dan Pembangunan Berkelanjutan Jurnal Penelitian Kesejahteraan Sosial Jurnal Pendidikan dan Konseling International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Global Business and Management Review ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Jurnal Kesehatan Tambusai Jurnal Media Informatika International Journal of Science and Society (IJSOC) Economic Reviews Journal Tedc Malcom: Indonesian Journal of Machine Learning and Computer Science Indonesian Management and Accounting Research Euclid Society Jurnal Akuntansi
Gandhi Pawitan
Jurusan Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Katolik Parahyangan, Bandung
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Sentiment analysis of Indonesia’s new digital Tax Administration System (Coretax) Shelvi, Shelvi; Rachdian, Adinda Oktaviani; Pawitan, Gandhi; Sari, Diana
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art4

Abstract

This study explores public sentiment toward Indonesia’s new digital tax administration system, known as Coretax, by analyzing conversation among tax-savvy users in a WhatsApp Group. Public sentiment was analyzed by examining more than 53,000 messages using a lexicon-based approach to classify them into positive, negative or neutral categories. The findings reveal that negative sentiment dominates (39%), indicating frequent technical issues, procedural confusion, and access problems during Coretax’s early implementation phase in 2025. However, neutral (31.5%) and positive (29.5%) messages show that users also shared information and expressed appreciation, especially during successful interactions. Spikes in communication occurred during major events such as webinars and statutory tax filing deadlines. This study provides a novelty using real-time peer-to-peer digital conversations to capture how knowledgeable users experience tax digitalization in its earliest months. The findings suggest that user-oriented design, clearer guidance, and responsive communication are essential for improving user experience in digital tax reforms.
Community-based Ecotourism Model for Development UNESCO Global Geopark: A case study of UGG Batur Bali, Ciletuh-Palabuhanratu West Java, and Toba Caldera North Sumatra Jane, Orpha; Pawitan, Gandhi
Journal of Indonesian Tourism and Development Studies Vol. 9 No. 1 (2021)
Publisher : Graduate School, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jitode.2021.009.01.08

Abstract

Geopark or the established UNESCO Global Geopark (UGG), such as Toba Caldera, Batur, or Ciletuh, in fact, will stimulate local economic development, such as through ecotourism, by monetizing the potential of their geo-diversity, bio-diversity, and local culture. It is argued that the ecotourism model that involving the local community has great potential in supporting the success of Geopark's sustainability. This study contributes as the best practice and guidance in managing the current UGG or developing the next UGG. Hence, this study aims to explore and describe the implementation of Geopark management following a community-based ecotourism model. Three cases study were carried out in UGG Batur, Ciletuh, and Toba Caldera.  Some aspects were studied, including key stakeholders and their roles, mapping community involvement, and implementation of the CBE in managing the UGG. Focus group discussions were done with resource persons from five main sectors, namely academics, government, community, entrepreneurs, and the media. The results show that in most cases, the Geopark sites belong to the community or managed by the community, which is considered as a good condition for stimulating the CBE model. Applying the CBE model effectively requires key actors in the community with soft and hard skill competencies. Keywords: Batur Lake Bali, Ciletuh-Palabuhanratu West Java, Community-based ecotourism, Community involvement, Geopark, Toba Caldera North Sumatera.
MEDIASI KUALITAS LAYANAN: MENGUBAH NILAI RELASIONAL DAN NILAI SPIRITUAL MENJADI KEPUASAN ANGGOTA  KSP CU BINA DANARTA Susilowati, Elisabeth; Pawitan, Gandhi
Jurnal Administrasi Bisnis Vol. 21 No. 1 (2025)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v21i1.10196.56-66

Abstract

This study aims to analyze the mediating role of service quality in the relationship between relational and spiritual values and member satisfaction in the mobile collection service of KSP CU Bina Danarta Palembang.  This quantitative research employed a survey of 265 traditional market traders in Palembang (61.1% were females, aged 41-50 years). Primary data were collected through structured questionnaires using purposive sampling. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS to test causal and mediating effects.  The results indicate that relational value and service quality have a positive and significant effect on satisfaction. However, a unique phenomenon of full mediation was identified: spiritual values (staff honesty and integrity) generate satisfaction only when manifested through professional, tangible service quality. For pragmatic market traders, physical evidence (tangibles) serves as the primary signal of security in transactions.  The implications of this study are that management should modernize digital transaction tools and implement a standard Operating Procedure (SLA) to transform abstract values into measurable and credible service performance.
Pemberdayaan Masyarakat Perdesaan melalui Penguatan Badan Usaha Milik Desa (BUMDes) untuk Pembangunan Sosial Ekonomi Berkelanjutan: Studi Kasus Desa Mekarsari, Kabupaten Garut Gandhi Pawitan; Dharma Lesmono; Kinley Aritonang; Mumsikah Choyri Diyanah
Society Vol 13 No 1 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i1.797

Abstract

Strengthening Village-Owned Enterprises (BUMDes) is crucial for reducing economic disparities in rural areas and promoting sustainable community development. While previous studies have primarily focused on financial structures and regulatory frameworks, this research adopts a participatory approach that actively engages local stakeholders in capacity-building efforts. Using BUMDes Mekarsari in Garut Regency as a case study, the study examines how participatory strengthening programs enhance the socio-economic resilience of rural communities. Employing qualitative methods—including in-depth interviews and field observations—it identifies key factors influencing BUMDes effectiveness, such as continuous training, institutional collaboration, and improved access to finance. The findings reveal that a participatory model not only fosters community engagement but also improves business sustainability and expands economic opportunities. In particular, the involvement of women and local artisans demonstrates the program’s inclusivity and potential for social transformation. Moreover, the integration of digital marketing strategies has opened new market access, further supporting rural entrepreneurship. To maximize practical impact, the study offers concrete policy recommendations, including strengthening institutional support for BUMDes, fostering multi-sector partnerships, and enhancing financial accessibility through local and national policies. These insights contribute to a more inclusive framework for rural economic empowerment, providing policymakers with a strategic foundation for designing community-driven BUMDes programs that ensure their long-term success as catalysts for local development.
Co-Authors Alexander Joseph Ibnu Wibowo Alifia Widya Ghaissani Alvina, Cicely Amelia Maya Irwanti Amithya Paramasatya Amithya Paramasatya Andriyana, Yudhie Arie I. Chandra Arie Indra Chandra Atom Ginting Munthe Bryan Hilton Catharina Badra Nawangpalupi Christovani, Yustina Fendrita Cicely Alvina Dharma Lesmono Diana Sari Donna Desita Donna Desita, Donna F Nugro Hardianto Fiona Ekaristi Putri Fiona Stella Pricilia Gerry Oktavia Gerry Oktavia, Gerry Hanipah Apriliani Hirlan Khaeri Hubertus Hassan Indraswari Indraswari Inten Safitri Kuswandy Jeffri Yosep Simanjorang Kinley Aritonang Lee, Ricco Ivan Linda Ayu Puspitasari Marcella Kristani Martin Sandyawan Mellisa Andiana Monique Mega Mahardhika Mufti, Nurul Mumsikah Choyri Diyanah Orpha Jane Parjuangan Gultom Pius Sugeng Prasetyo Pius Suratman Pius Suratman Kartasasmita Poetro Bagoes Purnomo R. Gerry Oktavia Rachdian, Adinda Oktaviani Regina Rosari Rina Sri Kalsum Siregar Rina Sri Kalsum Siregar, Rina Sri Kalsum Rulyusa Pratikto Sari, Hanifah Kartika Sasmita, Yoga Sasmita, Yoga Shelvi, Shelvi Sheren Nadia Sitohang, Yosep Oktavianus Sitohang, Yosep Oktavianus Sukawarsini Djelantik Susilowati, Elisabeth Theresia Gunawan Vivi Bunga Ratih Vivi Bunga Ratih Yudhie Andriyana Yuliaty, Tety ~ Erwinda ~ Erwinda