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All Journal Jurnal Kalibrasi Dinamika : Jurnal Ilmiah Ilmu Administrasi Negara Business Innovation and Entrepreneurship Journal Jurnal Wacana Ekonomi Jurnal AbdiMas Nusa Mandiri Al Mashaadir : Jurnal Ilmu Syariah Jurnal Algoritma Jurnal Kalibrasi Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi
Lina Nurlaela
Universitas Garut
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Analisis Efektivitas, Laju Pertumbuhan dan Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (Pbb P-2) di Kabupaten Garut Nita Khaerunnisa; Muslim Al Kautsar; Lina Nurlaela
Jurnal Wahana Akuntansi Vol 9 No 2 (2024): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v9i2.43537

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas, laju pertumbuhan, dan kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P-2) di Kabupaten Garut serta memetakan klasifikasi wilayah menggunakan tipologi Klassen. Metode yang digunakan adalah deskriptif kualitatif dengan memanfaatkan data sekunder. Teknik analisis meliputi reduksi data, penyajian data, dan verifikasi, sedangkan uji keabsahan data dilakukan melalui triangulasi wawancara. Hasil penelitian menunjukkan bahwa tingkat efektivitas PBB P-2 tergolong efektif, namun laju pertumbuhannya belum optimal, sementara kontribusinya berada pada kategori cukup baik (sedang). Berdasarkan tipologi Klassen, wilayah penelitian terbagi ke dalam empat kuadran, yaitu prima, berkembang, potensial, dan tertinggal, yang menunjukkan adanya perbedaan kemampuan fiskal antarwilayah. Temuan ini mengindikasikan perlunya strategi optimalisasi pemungutan dan pengelolaan pajak untuk meningkatkan pertumbuhan serta kontribusi PBB P-2 terhadap Pendapatan Asli Daerah secara lebih merata dan berkelanjutan.
PENINGKATAN LITERASI DIGITAL PADA UMKM GENERASI Z DI KABUPATEN GARUT MELALUI SOSIALISASI PEMASARAN E-COMMERCE Fitri Syakinah; Lina Nurlaela; Deri Alan Kurniawan
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i3.7796

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy in Garut Regency. However, many Generation Z entrepreneurs still face marketing challenges due to the suboptimal use of digital platforms. On the other hand, the development of e-commerce provides great opportunities to expand market access and strengthen business competitiveness. The purpose of this community service activity is to increase the understanding and motivation of Generation Z MSME entrepreneurs in utilizing e-commerce. The method used is interactive socialization through face-to-face meetings with material on e-commerce utilization, promotion techniques, and social media integration. The data shows that 35 participants from the culinary, fashion, MUA, and grocery store sectors took part in the activity. The evaluation was conducted using Pre-Test and Post-Test instruments. The results of the activity showed a significant increase in the average understanding score of the participants from 45% to 85%, with a participation rate of 90%. The tangible impact was evident in the strong intention of 85% of the participants to activate their online stores after the activity. In conclusion, this activity successfully provided a strong foundation of digital literacy for Generation Z MSMEs, although follow-up in the form of practical training and ongoing mentoring is needed to have a real impact on their business performance in the digital ecosystem.
Co-Authors Ahmad Nur Faozyi Azka Ratu Aulia Cecep Hamjah Pansuri Desi Lestari Desi Qori'ah Dida Farida Latipatul Hamdah Elsa Elpira Fakhri Rizki Fadhlurrahman Fitri Syakinah Frita Rahmawati Putri Gani, Ardi Abdul Geva Natasya Imam Imam Kurnaeli Kurnaeli Kurniawan, Deri Alan Lina Yuliana Marti Dewi Ungkari Mochamad Romdhon Mukhsin Abdul Gopur Muslim Al Kautsar Ningsih, Winda Nita Khaerunnisa Peby Nuruldiani Resmi Afifah Fadilah Siti Berlian Herlina Ungkari, Marti Dewi Uu Suparman Wahyuningsih Wahyuningsih Winda Ningsih