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Cultural potency and developing strategy of Waturaka ecotourism in Ende regency Budiarta, I Putu; Solihin, Solihin; Sutarma, I Gusti Putu
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 2 (2025): Aug 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i2.354

Abstract

This study aims to identify and analyze the obstacles in ecotourism practices in Waturaka Village, Kelimutu District, Ende Regency, East Nusa Tenggara Province. Waturaka Village is a buffer village for Kelimutu National Park which has great potential in developing community-based ecotourism. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and literature studies. The results of the study indicate that ecotourism practices in Waturaka Village face various obstacles, including limited infrastructure, lack of equitable community participation, minimal training and technical knowledge, and management that still requires intensive assistance. In addition, the development and promotion model that has not been maximized also hinders the advancement of ecotourism in this village. These obstacles have an impact on the sustainability of ecotourism based on conservation and empowerment of local communities. Therefore, synergy between stakeholders, increasing human resource capacity, and sustainable management strategies are needed to support the success of ecotourism in Waturaka Village.
Pengaruh Putusan Pengadilan Pajak dan Pembayaran Royalti terhadap Kinerja Perusahaan dan Kepatuhan Pajak sebagai Variabel Moderasi Studi Pada Perusahaan Yang Melakukan Banding (2021 – 2024) Suhartono, Edy; Karsam, Karsam; Solihin, Solihin
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4889

Abstract

Pajak merupakan sumber pendapatan utama negara yang memengaruhi stabilitas fiskal dan pembangunan ekonomi. Di Indonesia, kontribusi pajak mencapai lebih dari 75% dari total penerimaan negara, dengan sektor perdagangan, industri, dan jasa sebagai penyumbang terbesar. Namun, ketidakpastian dalam penanganan sengketa pajak, termasuk putusan Pengadilan Pajak dan kewajiban pembayaran royalti, dapat berdampak signifikan terhadap kinerja perusahaan. Kepatuhan pajak diduga berperan sebagai faktor yang memperkuat atau melemahkan hubungan tersebut. Tujuan dari penelitian ini adalah menganalisis seberapa besar putusan pengadilan pajak dan pembayaran royalty mempengaruhi kinerja perusahaan serta peran moderasi kepatuhan pajak pada perusahaan yang melakukan bandng di Pengadilan Pajak. Metode survey digunakan untuk mengumpulkan data dari responden berjumlah 153 orang dari 39 perusahaan, berdomisili di wilayah Jakarta yang mengajukan banding ke Pengadilan Pajak periode 2021–2024 dengan kuesioner terstruktur. Analisis data menggunakan alat statistik PLS SEM 3.2.8  untuk menilai interaksi variabel independen dengan dependen. Hasil penelitian menunjukkan bahwa putusan pengadilan pajak berpengaruh signifikan terhadap kinerja perusahaan dengan nilai p value 0,022 dan pembayaran royalti berpengaruh signifikan terhadap kinerja perusahaan dengan nilai p value 0,013 dimana pengaruh ini diperkuat oleh kepatuhan pajak yang bertindak sebagai moderator.  Implikasi penelitian ini menekankan pentingnya integrasi aspek legal dan kepatuhan dalam strategi pengelolaan perusahaan untuk hasil kinerja yang maksimal dan berkelanjutan dengan diperkuat efektivitas pengelolaan kewajiban perusahaan dalam membayar royalti sebagai bagian dari strategi tata kelola perusahaan.
Financial Application for the STMIK Mardira Indonesia Educational Institution Zelani, Fajar Habib; Sudarsono, Nono; Putera, Yuda Purnama; Solihin, Solihin
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 1 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i1.150

Abstract

The waqf asset management system is essential for maximizing and optimizing the managed assets to achieve the highest and most favorable outcomes. A professional waqf institution in Bandung possesses waqf assets dispersed throughout several regions in Indonesia, and its management has successfully reached the level of optimizing productive waqf. Nevertheless, waqf assets are managed manually, leading to slower and worse management practices. This research aims to address the issue of managing waqf assets by applying ISO 55001 to the waqf asset management system in a selected professional waqf institution in Bandung. The research approach employs descriptive analysis with the Object-Oriented Software Engineering (OOSE) system development process.The results reveal eight functions based on 8 and 9 criteria that should be present in the asset management system according to ISO 55001. The program incorporates these eight functionalities and achieves a System Usability Scale (SUS) score of 84.6, signifying a B grade and outstanding acceptance. The ISO 55001 certification readiness level is 57.14%, as determined by the ISO 55001 Self-assessment conducted by the British Standard Institute (BSI). The researcher utilized Black Box testing to evaluate the program's functionality, and the findings indicate that all operations are functioning as anticipated.
Website-Based Boarding House Rental Information System: Case Study at Pondok Saluyu Company Muharam, Andika Saputra; Solihin, Solihin; Retnaldi, Eko; Rahmawati, Eti; Emalia, Lilis
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 2 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i2.174

Abstract

A traditional information management system is still in use at Pondok Saluyu, a boarding house in Bandung City. This method is unsuccessful or inefficient, particularly regarding marketing and providing potential tenants with information. This project aims to create and implement a web-based information system to facilitate digital payments, streamline the online room rental procedure, and distribute information more efficiently. Agile development, which enables quick development, adapts to change, and actively incorporates all relevant parties in the process, is the system development methodology employed. The findings of this study should make it easier for boarding house operators to verify room availability, manage boarding rooms, and handle tenant transactions. Additionally, this website will serve as a more contemporary form of advertising. The use of mobile/Android applications for system optimization, payment gateways to enhance payment systems, the creation of more comprehensive applications, and the improvement and development of programs in line with technological advancements are some recommendations for future development.
Pendekatan Integratif dan Multidimensi Sebagai Strategi Terpadu Mengatasi Tuberkulosis pada Anak Solihin, Solihin; Murniati, Murniati; Pambayun, Galih; Widowati, Evi
Jurnal Ilmu Kesehatan Masyarakat Vol. 14 No. 06 (2025): Jurnal Ilmu Kesehatan Masyarakat
Publisher : UIMA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33221/jikm.v14i06.4011

Abstract

Tuberkulosis anak (TBC) menjadi perhatian kesehatan masyarakat yang semakin mendesak, terutama di negara-negara dengan beban tinggi seperti Indonesia. Anak-anak merupakan kelompok sangat rentan yang sering diabaikan dalam sistem perawatan kesehatan. Tingkat kasus tidak terdeteksi yang tinggi, diagnosis yang tertunda, dan cakupan terapi pencegahan yang rendah menimbulkan tantangan untuk menghilangkan TB anak. Tinjauan ini bertujuan untuk mengidentifikasi, menilai, dan mensintesis berbagai strategi untuk mengatasi TB anak, dengan fokus pada deteksi dini, pengobatan, pendidikan, dan kebijakan kesehatan masyarakat. Studi ini menggunakan pendekatan Systematic Literature Review (SLR) yang dipandu oleh pedoman PRISMA. Artikel dipilih dari database Scopus dan PubMed, yang mencakup publikasi dari tahun 2020 – Juni 2025. Kriteria inklusi terdiri dari artikel teks lengkap dalam bahasa Inggris, yang berfokus pada TB anak (usia 0-18), dan diterbitkan dalam jurnal bereputasi (Q1-Q3). Sebanyak 34 artikel memenuhi kriteria dan dianalisis secara naratif berdasarkan enam bidang tematik. Sintesis mengidentifikasi enam strategi utama untuk pengendalian TB anak: desentralisasi layanan TB ke fasilitas kesehatan primer, skrining berbasis gejala standar WHO yang didukung oleh teknologi digital, cakupan perawatan yang diperluas, integrasi program pendidikan TB yang berfokus pada anak, keterlibatan Masyarakat, dan upaya untuk meningkatkan kualitas hidup anak-anak yang terdampak.
PEMAHAMAN, KESADARAN , SANKSI PAJAK, PELAYANAN FISKUS, E-FILLING SYSTEM DAN KEPATUHAN WAJIB PAJAK: UNDERSTANDING OF TAXPAYERS, TAXPAYER AWARENESS, TAX PENALTIES, FISCAL SERVICES, AND E-FILLING SYSTEMS AND THE COMPLIANCE OF INDIVIDUAL TAXPAYERS Karsam, Karsam; Sasmita, Djenni; Dewi, Susana; Solihin, Solihin; Tedja, Bambang; Ksp, Agnes
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.371-382

Abstract

Low tax compliance, has an impact on state revenues. Therefore the government has taken various ways to improve tax compliance. The purpose of this study determinedness-Filling systems, tax penalties, Fiscal Services, taxpayer awareness, and understanding of taxpayers have significant influences on the compliance of individuals taxpayer registered with the Jakarta Tax Office either partially or simultaneously. Data were obtained from 120 respondents who were registered as individuals taxpayer at Jakarta Tax Office. By using multiple linear regression techniques, the result of the study shows that the e-Filling system, tax penalties, tax services, taxpayer awareness, and the understanding of taxpayers have positive and significant effects on the compliance of individuals taxpayer registered with the Jakarta Tax Office.
Layanan Prima menuju ”Quality Tourism” Bali Nurjaya, I Wayan; Solihin, Solihin; Kanca, I Nyoman
Bali Membangun Bali: Jurnal Bappeda Litbang Vol 1 No 1 (2018)
Publisher : Badan Riset dan Inovasi Daerah Provinsi Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51172/jbmb.v1i1.10

Abstract

Increasingly competitive competition among tourist accommodation providers, encourage the star hotel management and villas in Kuta to provide special services to their guests. In fact, such kind of services will lead to a concept of tourism called ”quality tourism”. This paper is a qualitative research. Its data collection was done through document study, observation, and in-depth interviews with 11 informants, consisting of five villas’s star hotel liners, three hotel and villa’s guests, and three observers of Bali tourism business. The result of the study shows that the excellent services to the guests provided by villa and hotel management in Kuta is the implementation of the concept of sapta pesona, done at the stage of pre-arrival service, reception service, housekeeping service, and food & bevarage. The impact of this excellent services gives tourist loyalty and revisit, reinforces the positive image of Bali tourism, and supports the sustainability of accommodation services and tourism business. In general, the excellent services for hotel and villa guests in Kuta has supported the efforts to realize the quality tourism in Bali. Innovations to improve the quality of service for hotel and villa guests are needed according to the development and demands of the tourism market.
Kesadaran Multikultural dan Kewirausahaan Masyarakat Desa (Kasus Desa Wisata Batuan, Bali) Solihin, Solihin; Kanah, Kanah
Bali Membangun Bali: Jurnal Bappeda Litbang Vol 1 No 3 (2018)
Publisher : Badan Riset dan Inovasi Daerah Provinsi Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51172/jbmb.v1i3.32

Abstract

Cultural tourism of Bali was supported by the existence of tourist objects or village activities, including the existence of the tourist village of Batuan, Sukawati, Gianyar that was flooded by tourists. This paper discusses the existence of tourist attraction at ‘Pura Batuan’ as multicultural education and growing entrepreneurship of the local people around the tourist object of “Pura Desa Batuan”. The research data was collected through observation, document study and interviews with 8 informants: visitor and top leader of Batuan Village and researcher of Balinese culture. Data analysis was carried out descriptively, qualitatively by applying stakeholder and cultural commodification theory. The results of the study show that the cultural heritage of Pura Desa Batuan had become part of the main tourist attraction in the tourist village of Batuan, Sukawati, Gianyar Regency which attracts tourists. Its existence has become a vehicle for multicultural education, strengthening the cultural traditions of the people and entrepreneurship of the Balinese people in the local village.
The Effect of Funding Decisions, Dividend Policy and Profitability on Firm Value with Good Corporate Governance as a Moderating Variable Haniah, Titi Hidayati Helmasari; Solihin, Solihin; Singawinata, Indra Pradana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2699

Abstract

Businesses involved in real estate and property that have been listed on the Indonesia Stock Exchange between 2016 and 2023 will be the focus of this research. It will examine the relationship between business value and GCG, as well as the effects of funding decisions, dividend policy, and profitability. The method used in this research is quantitative method. A total of fifteen businesses served as the sample. Purposive sampling with path analysis using Smart PLS version 3 tools is the methodology adopted. Firm value is favorably and considerably affected by funding decisions, dividend policy, profitability, and GCG, according to this study. While dividend policy and profitability have a stronger influence on firm value, funding decisions have less of an effect when GCG is effective. Firms in the property and real estate industry would do well to prioritize raising profits if they want to increase their firm worth, according to the results of this study. Additionally, improving GCG practices is crucial for fostering long-term growth and advancing the company, ultimately yielding greater benefits in the future.
Pendekatan Holistik Dalam Pencegahan Hipertensi, ISPA dan Hidup Sehat Di Masyarakat (Edukasi dan Skrining) Indriani, Cece; Ardiansyah, La Ode; Solihin, Solihin; Saparina, Titi; Hasanuddin, Silviana
Journal of Health Innovation and Community Services Vol. 4 No. 2 (2025): Journal of Health Innovation and Community Services
Publisher : PPPM Stikes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/jhics.v4i2.673

Abstract

Hypertension and acute respiratory infections (ARI) are two major public health issues in Indonesia. Hypertension is often called the “silent killer,” with a prevalence of up to 34.1% among the adult population. Meanwhile, the high incidence of ARI in communities driven particularly by air pollution and open-waste burning poses a significant challenge.This community service initiative aims to enhance public knowledge and awareness of healthy lifestyles to prevent hypertension, as well as environmental management and respiratory hygiene to reduce the risk of ARI. The project was carried out by thematic community service students (KKN Tematik) in Rapambinopaka Village, Lalonggasumeeto District, under the supervision of multidisciplinary faculty advisors in nursing, public health, environmental sanitation, and pharmacy. Methods included interactive health education, blood pressure screening, healthy lifestyle demonstrations, and advocacy on waste management to prevent air pollution that triggers ARI. Implementation was structured around lectures, Q&A sessions, poster distribution, and both pre‑test and post‑tests to assess changes in participants’ understanding. Results showed a significant increase in knowledge. In terms of hypertension, participants demonstrated a positive shift in awareness regarding routine blood pressure monitoring and adapting a low‑salt diet. Meanwhile, in the ARI intervention component, community members improved their ability to sort waste and avoid burning, aligning with an effective environmental management model. Conclusion is the integrated intervention combining health education and environmental management successfully enhanced preventive attitudes and behaviors toward hypertension and ARI. A key recommendation is the continued involvement of local health cadres and integration with Puskesmas or Posyandu facilities to ensure sustainability and expand impact.
Co-Authors Aan Nasrullah, Aan Abbas, Yeni Elfiza Abdul Rahim Sya’ban Abdurahman, Fikri Irawan Abidin, Muhammad Salman Adela, Chaira Dela Adhitia, Iit Adnan Adnan Agung Rachmat Raharja Aisyah, Sitti Nur Al Munawir Al-Husaini, Muhammad Ali, Leniarti Alloysius Vendhi Prasmoro, Alloysius Vendhi Amalia, Layla Fickri Aminundin, Aminundin Amrizal Amrizal Andi Moch Januriana Anisa Anisa Apriliani, Adelia Siti Nur Ardiansyah, La Ode Asmi, Nurul Asrori, Khasan Avinni Achmad, Annisa Azlimin, Azlimin Azwar, Welhendri Baco, Juliana BaiqIsti Hijriani Basyiruddin Nur Budi Prasetyo Budiono, Arifin Nur Bukhori, Bukhori Bustanul Atfal Ciptasari, Nurhayati Indah Damayanti, Ida Ayu Kade Werdika Dayanti, Nenti Debi Irawan Dermawati, Dermawati Devi Safitri Dewi Agustina Dewi, Eryanti Nurmala Dewi, Susana Dharmayanti4, Indrani Dian Rahmawati Diana Vivanti Sigit Dodi, Dodi Dono Guntoro Dunya, Cholifah Durotul Yatimah Dwijuliasri, Kadek Ayu Dzakiyyah, Anisa Rahma Edy Kurniawan, Edy Efroliza, Efroliza Eko Hariyadi Eliana Sari, Eliana Elis Dihansih Emalia, Lilis Eny Supriyati Rosyidatun, Eny Supriyati Eti Rahmawati Evi Widowati Fachry Abda El Rahman Fadillah, Akhmad Fahroni, Aldiwa Alfa Thira Nur Febriana, Eni firdiyono, F Firmansyah Firmansyah Fransisca Retno Asih Giawa, Emanuel Emartinus Gunawan, Fandhy Guterres, Juvinal Ximenes Hadju, Laodes Hafizh Cahaya Putra, Vito Haniah, Titi Hidayati Helmasari Harahap, Lia Junita Harahap, Muhammad Rifi Hariani, Yuni Sulpia Harianti, Tuti Harmini, A.A.Ayu Ngurah Hasanuddin, Silviana Hasibuan, Yusnah Helmi Setia Ritma Pamungkas Hermawan, Ridwan Catur Hidayati, Nova Rizky Hilman, Mohamad Holilah Holilah, Holilah Hudin, Norlaile Salleh I Gede Nyoman Suta Waisnawa I Gusti Ayu Agung Putri Krismayanthi I Gusti Putu Sutarma, I Gusti Putu I Ketut Suarta I Nyoman Kanca I Nyoman Meirejeki I Putu Budiarta I Wayan Nurjaya Ibnu Fajar Ilyas Ilyas Indrawan, Muhammad Ade Indriani, Cece Irawan, Robin Ismiralda, Dinta Anindy Iwan Jazadi Juliadi, Ismail Kalbuana, Nawang Kanah Kanah Karmadi, Muhammad Agus Karsam Karsam Kasih, Ridia Utami Kawi, Ronny Octoriza Kiryanto Kiryanto Ksp, Agnes Kusumawardhani, Devi L., Titi Saparina Leoni, Yalen Lodes Hadju Lubna Lubna Lusi Marleni, Lusi M. Oktaviannur Mabruri, Efendi Mangunsong, Tri Aulianta Mappeaty Nyorong Maria Ulfa Markoni Markoni Marta, Titi Alayda Mastiani Nadra, Nyoman Mieke Miarsyah MMSI Irfan ,S. Kom Mohammad Mulyadi Mudy, Ali Ahmad Muharam, Andika Saputra Muhendra, Rifki Munir, Deni Aulia Fathul Murniati . Nabila Nur Jannah, An Naka, Ali Syahid Bayau Nasrullah, Moh. Jundi ‎ Natalia, Sang Ayu Made Krisna Dewi Natassyalia, Anjellicha Ningsih, Neny Setia Ningsih, Sisca Nono Sudarsono Noor, Basyiruddin Novalita Fransisca Tungka Noviati Novita, Rusma Nur, Basyirudin Nurdina Nurdina Nur’aini, Nur’aini Pambayun, Galih Pannyiwi, Rahmat Pasaribu, Ikhlasul Amal Perwita, Santi Indah Prasetyo, Mulyadi Puspita Maelani Putera, Yuda Purnama Putra, I Komang Mahayana Putrayasa, I Nyoman Gede Putri, Agnes Karunia Samesta Rachmat Maulana Rahmadia, Ayu Rahman, Mohammad Taufiq Rainanto, Bambang Hengky Ramadeli, Lista Ramdani, Dede Rizqi Ramlan, Isak Repa Hudan Lisalam Retnaldi, Eko Rifda Ilahy Rosihan Rifky, Guntur Muhammad Ristika Handarini Rozikin, Hari Khoirur Ruslim, Gunawan Rustiningsih, Titin Samuel Samuel Sanusi Sanusi Saparina, Titi Saputra, Surya Tri Sartika Sartika Sasmita, Djenni Sasmita, Jenny Sassi, Komarudin Septia, Besty Buvinda Sholikhah, Stevany Silalahi, Kristina L Silva, Guilhermino da Simanjuntak, Sapta Lamsihar Sinaga, Zulkani Singawinata, Indra Pradana Siregar, Denny Siregar, Dian Maya Sari Siregar, Rahmatika Siswahyudianto Sitanggang, Tikkos Siti Fatimah Solihin, M. Sri Andayani Sriwati, Ni Kadek Suhartono, Edy Sukarna, Royan Habibie Sulistin, Triani Mustika Sulthonie, Ahmad Agus Sumanto Sumanto Sumawidari, Ida Ayu Ketut Sundoro, Sundoro Supri Supri Susilawati, Imas Sutisna, Tori Syafrianengsih, Syafrianengsih Tanari, Yulinda Tarihoran, Irfan Hamonangan TAUFIK ROHMAN, TAUFIK Tedja, Bambang Thoyiban, Rizwan Toheni, Ichalin Tri Arini, Tri Ubaidillah Ubaidillah Vonny Tiara Narundana Wahyu Gendam Prakoso, Wahyu Gendam Wahyu Kurniawan wahyuni wahyuni Wibowo Wibowo Widiastuti, Resta Widyantoro, Murwan Wijayanti, Putri Mega Yenita, Resi Yunesi, Vira Suci Yusmana, Wawan Zaenal Zaenal, Zaenal Zahra, Andi Az Zanah, Siti Nur Zelani, Fajar Habib Zulfiani Zulfiani Zuliani, Siti Zulyazen, Zulyazen