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PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KUALITAS PELAYANANTERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR(Study di Samsat Kabupaten Tulungagung) Rianda Lutfi; Faisol, Badrus Zaman
ADMIN: Jurnal Administrasi Negara Vol. 1 No. 4 (2023): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

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Taxpayer compliance isa asituation where the taxpayer is obediett and has awareness of fulfilling tax obligation. This research aims to find empirical evidence about the factors that influence taxpayer compliance. The factors tasted in this research are theinfluence of taxpayer awareness, tax knowledge,tax sanction and tax sanctions. The populations in this study weret axpayer registered at the Samsat Tulungagung office. This sample was selected using a random sampling method. The number of samples from this research was 100 taxayer registration with Samsat Tulungagung. The data analysis used is data quality testing through validity testing which includes convergent and discriminant validity, rliability testing,and inner model evaluation. Hypothesis tesing used the inner modeland outer model. The research result identified that taxpayer awerness, tax knowledge, service quality, and tax sanctions have a positive and significant effect on taxpayer compliance.

SCOPE OF OPERATIONS MANAGEMENT IN THE ERA OF INDUSTRY 4.0: IOT AND ERP TECHNOLOGY Hery Purnomo; Subagyo; Faisol; Badrus Zaman; Poniran Yudho Leksono
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 3 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to analyse the expansion of the scope of operations management in the Industry 4.0 era through the integration of Internet of Things (IoT) and Enterprise Resource Planning (ERP) technologies. This study uses a literature review research method. The results of the study show that IoT plays an important role in providing real-time data through sensors and connected devices to support machine condition monitoring, predictive maintenance, and supply chain optimisation, while ERP functions as an integrated system that processes operational big data into comprehensive managerial information for production planning, inventory control, and integrated inter-functional coordination. The integration of IoT and ERP has been proven to reduce downtime, lower operational costs, improve planning accuracy, and strengthen end-to-end visibility of operational processes, thereby driving a shift from reactive operations management to proactive and adaptive smart operations. These findings confirm that the synergistic use of IoT and ERP is a strategic prerequisite for organisations seeking to enhance their competitiveness and readiness for smart factories within the Industry 4.0 framework.

OPTIMISATION OF MATERIAL, INFORMATION AND MONEY FLOW IN SUPPLY CHAIN MANAGEMENT Hery Purnomo; Subagyo Subagyo; Faisol Faisol; Dodi Kusuma Hadi Soejoko; Poniran Yudho Leksono
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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This study aims to examine strategies for optimising the flow of materials, information and money in supply chain management (SCM) through the literature review method. Effectively integrated SCM can improve operational efficiency, accelerate response to market demand, and strengthen the company's competitiveness. Material flow optimisation is achieved through accurate demand planning, efficient inventory management, and strategic partnerships with suppliers. Meanwhile, optimised information flow is achieved by the application of digital technology, integration of information systems, and data transparency between supply chain actors. Efficient money flow management involves financial system integration, receivables and payables management, and the utilisation of supply chain finance. The study results show that the synergy of the three flows, supported by technology and collaboration, is essential to create an adaptive, responsive, and sustainable supply chain. This research is expected to be a reference for practitioners and academics in developing more effective supply chain management strategies in the era of global competition.

RECENT TRENDS IN HUMAN RESOURCE MANAGEMENT IN THE DIGITAL AGE Hery Purnomo; Subagyo, Faisol, Dodi Kusuma Hadi Soejoko, Poniran Yudho Leksono
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 5 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Human Resource (HR) management in the digital age is undergoing a significant transformation, characterised by the integration of advanced technologies and a paradigm shift in the approach to the workforce. This study examines current trends in HR management, highlighting the role of artificial intelligence, data analytics and digital platforms in optimising HR processes. Findings indicate a shift in focus towards holistic employee experiences, continuous learning and work flexibility. While technology plays an important role, the research emphasises the importance of maintaining a balance between technological efficiency and the human element in building a strong organisational culture. In conclusion, successful HR management in the digital age depends on an organisation's ability to integrate technological innovation with people- centric strategies, creating an engaged, productive and innovative work environment.

Pelatihan Literasi Anti-Korupsi untuk Meningkatkan Sensitivitas dan Keberanian Moral Mahasiswa Marista Dwi Rahmayantis; Sujarwoko; Suhartono; Faisol; Endang Wariyanti; Moch. Muarifin; Khoiriyah; Beyonda Proudy Sujianto; Dimas Sandi Pradana
Jurnal Dharma Bhakti Ekuitas Vol. 10 No. 2 (2026): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/dbe.v10i2.1072

This community service programme aims to address the low levels of anti-corruption literacy among students at the Mojosari Nganjuk Institute of Technology (ITMN), characterised by a lack of moral sensitivity and the courage to identify and confront corrupt practices in everyday life. The intervention is designed using an Anti-Corruption Literacy Training approach based on Participatory Learning and Action (PLA), which emphasises the active involvement of participants as agents of change, rather than mere recipients of information. The programme concluded with the establishment of the Anti-Corruption Student Community as a platform for sustaining the integrity movement within the university environment. The evaluation results demonstrated a significant impact across three key dimensions. Firstly, participants’ conceptual understanding improved substantially, as reflected in the average post-test score of 82.7 compared to the pre-test score of 52.3. Secondly, moral sensitivity in identifying subtle corruption scenarios increased from 75% to 95% of participants. Thirdly, the moral courage demonstrated in the simulation increased dramatically from 30% to 78%. This study concludes that a training model that is participatory, contextual, and technology-supported has proven effective in enhancing cognitive literacy, fostering moral sensitivity, and empowering students’ moral courage, thereby laying a solid foundation for the realisation of a campus ecosystem characterised by integrity and strong character. Keywords: anti-corruption literacy, moral sensitivity, students. Abstrak Korupsi tetap menjadi tantangan multidimensi yang kompleks di Indonesia, termasuk di lingkungan pendidikan tinggi yang seharusnya menjadi benteng integritas. Program layanan masyarakat ini bertujuan untuk mengatasi rendahnya literasi anti-korupsi di kalangan mahasiswa Institut Teknologi Mojosari Nganjuk (ITMN), yang ditandai dengan kurangnya kepekaan moral dan keberanian dalam mengidentifikasi serta menghadapi praktik korupsi dalam kehidupan sehari-hari. Intervensi yang dirancang menggunakan pendekatan Pelatihan Literasi Anti-Korupsi berbasis Pembelajaran dan Aksi Partisipatif (PLA), yang menekankan keterlibatan aktif peserta sebagai subjek perubahan, bukan sekadar penerima informasi. Aktivitas utama program meliputi pengembangan modul pembelajaran kontekstual yang relevan dengan realitas kampus, pelaksanaan sesi pelatihan hibrida — mencakup pertemuan tatap muka dan platform daring — yang diintegrasikan dengan metode diskusi kelompok terfokus, simulasi peran berbasis kasus nyata, serta gamifikasi untuk meningkatkan keterlibatan dan motivasi peserta. Program ini diakhiri dengan memfasilitasi pembentukan Komunitas Mahasiswa Anti-Korupsi sebagai wadah keberlanjutan gerakan integritas di lingkungan kampus. Hasil evaluasi menunjukkan dampak yang signifikan pada tiga dimensi utama. Pertama, pemahaman konseptual peserta meningkat secara substansial, tercermin dari rata-rata skor post-test sebesar 82,7 dibandingkan pre-test sebesar 52,3. Kedua, sensitivitas moral dalam mengidentifikasi skenario korupsi yang halus meningkat dari 75% menjadi 95% peserta. Ketiga, keberanian moral yang ditunjukkan dalam simulasi meningkat drastis dari 30% menjadi 78%. Penelitian ini menyimpulkan bahwa model pelatihan yang bersifat partisipatif, kontekstual, dan didukung teknologi terbukti efektif dalam meningkatkan literasi kognitif, membangun sensitivitas moral, serta memberdayakan keberanian moral mahasiswa, sehingga membentuk landasan kokoh bagi terwujudnya ekosistem kampus yang berintegritas dan berkarakter. Kata kunci: literasi anti-korupsi, mahasiswa, sensitivitas moral.

Liquidity, Leverage, and Profitability Effects on Firm Value in Pharmaceutical Healthcare Sector (2021–2024) Revita Diaz Andini; Mar’atus Solikah; Faisol
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): July
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i3.525

Purpose: This study analyzes the effect of liquidity, leverage, and profitability on firm value in pharmaceutical and healthcare sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024, motivated by declining firm value and inconsistent prior findings. Methodology: A quantitative causal design is used with secondary data from annual reports of 13 companies, resulting in 52 observations. The sample is selected using purposive sampling. Data are analyzed using panel data regression with the Random Effect Model (REM) in STATA 14. Results: Liquidity has no significant effect on firm value (p=0.415), leverage has a significant negative effect (p=0.028), and profitability is not significant (p=0.150). However, all variables jointly affect firm value. Conclusions: Leverage is the only significant determinant of firm value, while liquidity and profitability are not significant individually. Firms should manage capital structure more effectively to enhance investor confidence and firm value. Contribution: This study contributes empirically by providing evidence from the underexplored pharmaceutical and healthcare sector in Indonesia and clarifying inconsistent findings on liquidity, leverage, and profitability effects on firm value. It also enriches capital structure literature using panel data analysis. Limitations: This study is limited to 13 firms over a four-year period (2021–2024), which restricts generalizability. It only uses three financial variables and excludes macroeconomic and non-financial factors that may also influence firm value.

AN EVALUATION OF SUPPLY CHAIN RESILIENCE STRATEGIES IN RESPONDING TO GLOBAL DISRUPTIONS IN THE MANUFACTURING AND DISTRIBUTION SECTORS Hery Purnomo; Subagyo; Faisol; Badrus Zaman; Poniran Yudho Leksono
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 1 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21128485

Global disruptions such as the COVID-19 pandemic, geopolitical conflicts and logistics crises have caused significant disruption to industrial supply chains and global distribution. This study aims to evaluate supply chain resilience strategies in the face of global disruptions in the industrial and distribution sectors using a literature review approach. The research findings indicate that supply chain resilience comprises four key dimensions: robustness, flexibility, agility, and redundancy, with determining factors including digital capability, supply chain visibility, collaboration, supplier diversification, and government policy support. Evaluation strategies encompass redundancy, operational flexibility, digitalisation, collaboration, and regionalisation, with performance indicators including time to recover, fill rate, service level, cost efficiency, and supply continuity. The manufacturing sector requires capacity redundancy and flexible production, whilst the distribution sector requires routing flexibility and transport optimisation. Companies implementing adaptive strategies experienced a 30% reduction in disruption impacts, with supplier diversification reducing disruption time by 25% and digital adoption improving demand forecasting by 35%. Practical implications provide guidance for practitioners in developing adaptive strategies, with recommendations for further research focusing on AI-blockchain integration, green resilient supply chains, and standardised resilience indicators.

Pelatihan Literasi Anti-Korupsi untuk Meningkatkan Sensitivitas dan Keberanian Moral Mahasiswa Marista Dwi Rahmayantis; Sujarwoko; Suhartono; Faisol; Endang Wariyanti; Moch. Muarifin; Khoiriyah; Beyonda Proudy Sujianto; Dimas Sandi Pradana
Jurnal Dharma Bhakti Ekuitas Vol. 10 No. 2 (2026): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/dbe.v10i2.1072

This community service programme aims to address the low levels of anti-corruption literacy among students at the Mojosari Nganjuk Institute of Technology (ITMN), characterised by a lack of moral sensitivity and the courage to identify and confront corrupt practices in everyday life. The intervention is designed using an Anti-Corruption Literacy Training approach based on Participatory Learning and Action (PLA), which emphasises the active involvement of participants as agents of change, rather than mere recipients of information. The programme concluded with the establishment of the Anti-Corruption Student Community as a platform for sustaining the integrity movement within the university environment. The evaluation results demonstrated a significant impact across three key dimensions. Firstly, participants’ conceptual understanding improved substantially, as reflected in the average post-test score of 82.7 compared to the pre-test score of 52.3. Secondly, moral sensitivity in identifying subtle corruption scenarios increased from 75% to 95% of participants. Thirdly, the moral courage demonstrated in the simulation increased dramatically from 30% to 78%. This study concludes that a training model that is participatory, contextual, and technology-supported has proven effective in enhancing cognitive literacy, fostering moral sensitivity, and empowering students’ moral courage, thereby laying a solid foundation for the realisation of a campus ecosystem characterised by integrity and strong character. Keywords: anti-corruption literacy, moral sensitivity, students. Abstrak Korupsi tetap menjadi tantangan multidimensi yang kompleks di Indonesia, termasuk di lingkungan pendidikan tinggi yang seharusnya menjadi benteng integritas. Program layanan masyarakat ini bertujuan untuk mengatasi rendahnya literasi anti-korupsi di kalangan mahasiswa Institut Teknologi Mojosari Nganjuk (ITMN), yang ditandai dengan kurangnya kepekaan moral dan keberanian dalam mengidentifikasi serta menghadapi praktik korupsi dalam kehidupan sehari-hari. Intervensi yang dirancang menggunakan pendekatan Pelatihan Literasi Anti-Korupsi berbasis Pembelajaran dan Aksi Partisipatif (PLA), yang menekankan keterlibatan aktif peserta sebagai subjek perubahan, bukan sekadar penerima informasi. Aktivitas utama program meliputi pengembangan modul pembelajaran kontekstual yang relevan dengan realitas kampus, pelaksanaan sesi pelatihan hibrida — mencakup pertemuan tatap muka dan platform daring — yang diintegrasikan dengan metode diskusi kelompok terfokus, simulasi peran berbasis kasus nyata, serta gamifikasi untuk meningkatkan keterlibatan dan motivasi peserta. Program ini diakhiri dengan memfasilitasi pembentukan Komunitas Mahasiswa Anti-Korupsi sebagai wadah keberlanjutan gerakan integritas di lingkungan kampus. Hasil evaluasi menunjukkan dampak yang signifikan pada tiga dimensi utama. Pertama, pemahaman konseptual peserta meningkat secara substansial, tercermin dari rata-rata skor post-test sebesar 82,7 dibandingkan pre-test sebesar 52,3. Kedua, sensitivitas moral dalam mengidentifikasi skenario korupsi yang halus meningkat dari 75% menjadi 95% peserta. Ketiga, keberanian moral yang ditunjukkan dalam simulasi meningkat drastis dari 30% menjadi 78%. Penelitian ini menyimpulkan bahwa model pelatihan yang bersifat partisipatif, kontekstual, dan didukung teknologi terbukti efektif dalam meningkatkan literasi kognitif, membangun sensitivitas moral, serta memberdayakan keberanian moral mahasiswa, sehingga membentuk landasan kokoh bagi terwujudnya ekosistem kampus yang berintegritas dan berkarakter. Kata kunci: literasi anti-korupsi, mahasiswa, sensitivitas moral.

Asistensi Penyusunan Rancangan Teknokratik Rencana Pembangunan Jangka Menengah Daerah Kota Kediri Mendra Wijaya; Parjiyana Parjiyana; Chevy Ning Suyudi; Faisol Faisol
I-Com: Indonesian Community Journal Vol 5 No 4 (2025): I-Com: Indonesian Community Journal (Desember 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i4.8322

Pembangunan daerah merupakan proses kompleks yang mencakup berbagai aspek sosial, ekonomi, dan kebijakan publik. Kegiatan pengabdian ini bertujuan memberikan asistensi kepada Pemerintah Kota Kediri dalam menyusun Rancangan Teknokratik RPJMD 2025–2029 sebagai dasar perencanaan pembangunan yang berbasis data, inklusif, dan berkelanjutan. Pendekatan teknokratik digunakan melalui pengumpulan data primer dan sekunder terkait geografi, demografi, dan kondisi sosial-ekonomi Kota Kediri. Proses ini dilengkapi dengan workshop dan diskusi panel yang melibatkan berbagai pemangku kepentingan untuk memvalidasi temuan dan merumuskan visi pembangunan. Evaluasi dilakukan melalui analisis isu strategis serta penyusunan indikator SMART untuk memperkuat implementasi kebijakan. Kegiatan ini meningkatkan kualitas perencanaan daerah dan memperkaya kajian dalam ilmu perencanaan wilayah. Melalui pengabdian ini, Pemerintah Kota Kediri diharapkan dapat menghasilkan kebijakan yang responsif terhadap tantangan lokal dan mendukung tujuan pembangunan berkelanjutan.

Pengaruh Kinerja Keuangan Daerah Terhadap Indeks Pembangunan Manusia Di Provinsi Jawa Timur Tahun 2022-2024 Viorela Dewi Presentia Ayu; Mar’atus Solikah; Faisol
Jurnal Ilmiah Mahasiswa Akuntansi Vol 6 No 2 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/9xm9bg88

Penelitian ini dilatar belakangi adanya gap fenomena, yaitu peningkatan intervensi pemerintah yang diwujudkan dalam pengeluaran publik, tidak diiringi dengan peningkatan secara signifikan pada Indeks Pembangunan Manusia (IPM). Oleh karena itu, kinerja keuangan daerah menjadi salah satu faktor penting yang dapat memengaruhi keberhasilan pembangunan manusia melalui penyediaan layanan publik yang berkualitas. Penelitian ini bertujuan untuk menganalisis pengaruh Derajat Desentralisasi, Rasio Kemandirian Keuangan Daerah, dan Rasio Efektivitas Pendapatan Asli Daerah (PAD) terhadap Indeks Pembangunan Manusia (IPM) pada kabupaten/kota di Provinsi Jawa Timur tahun 2022-2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS), Direktorat Jenderal Perimbangan Keuangan (DJPK), dan Laporan Realisasi Anggaran (LRA). Sampel penelitian terdiri atas 38 kabupaten/kota selama periode 3 tahun dengan total 114 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan STATA 14. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Random Effect Model (REM), yang diolah dengan bantuan perangkat lunak versi STATA. Hasil penelitian menunjukkan bahwa Derajat Desentralisasi berpengaruh signifikan negatif terhadap IPM, sedangkan Rasio Kemandirian Keuangan Daerah dan Rasio Efektivitas PAD berpengaruh signifikan positif terhadap IPM. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap IPM. Nilai koefisien determinasi (R²) sebesar 39,62% menunjukkan bahwa variasi IPM dapat dijelaskan oleh Derajat Desentralisasi, Rasio Kemandirian Keuangan Daerah, dan Rasio Efektivitas PAD, sedangkan sisanya sebesar 60,38% dipengaruhi oleh faktor lain di luar model penelitian. Hasil penelitian ini menunjukkan bahwa kinerja keuangan daerah memiliki peran penting dalam mendukung peningkatan kualitas pembangunan manusia di Provinsi Jawa Timur.

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