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All Journal Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Ekonomia
Amanda Oktariyani
Universitas Tridinanti
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Penguatan Ekonomi Sirkular Masyarakat Melalui Biokonversi Sampah Organik Berbasis Budidaya Maggot Dan Ulat Hongkong Sasiska Rani; Amanda Oktariyani; Pipit Fitri Rahayu; Veny Mayasari; Riza Syahputera
Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat Vol 5 No 2 (2026): Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat
Publisher : Pusmedia Group Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61227/inisiatif.v5i2.829

Abstract

Household organic waste management in RT 01 RW 01, Talang Betutu Subdistrict, Sukarami District, Palembang City, remains largely disposal-oriented and has not yet generated economic benefits for the community. This community service program aimed to enhance community capacity in implementing a circular economy through the bioconversion of organic waste using Black Soldier Fly (BSF) larvae and the cultivation of mealworms (Tenebrio molitor). The activity will be carried out over a six-month period-from January to June 2026-comprising the stages of preparation, implementation, monitoring, evaluation, and reflection. The method applied was Participatory Action Research (PAR), consisting of problem identification, collaborative planning, action implementation, observation, evaluation, and reflection. The activity involved 30 participants, including housewives, youth, micro-entrepreneurs. The program was carried out through community education, technical training, demonstrations, cultivation practices, assistance in simple financial recording, and discussions on business sustainability. The results showed an improvement in participants’ understanding of waste sorting, BSF larvae and mealworm cultivation techniques, frass utilization, and business cost and profit calculation. The program also produced a community-based cultivation unit and a proposed flow of organic waste utilization into economically valuable products. The main contribution of this program is the integration of organic waste bioconversion, diversification of alternative feed products, and simple financial literacy as a community empowerment model based on the circular economy.
Pengaruh Literasi Perpajakan, Kesadaran WP dan Efektivitas Implementasi CTAS terhadap Kepatuhan WPOP di Universitas Tridinanti Dwi Septa Aryani; Reza Yolanda; Amanda Oktariyani
Ekonomia Vol. 16 No. 2 (2026): September Ekonomia
Publisher : Universitas Lembah Dempo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54342/itbis-e.v16i2.508

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi perpajakan, kesadaran wajib pajak, dan efektivitas implementasi Coretax Administration System (CTAS) terhadap kepatuhan wajib pajak orang pribadi pada dosen dan karyawan Universitas Tridinanti. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Populasi penelitian adalah dosen dan karyawan Universitas Tridinanti yang memiliki Nomor Pokok Wajib Pajak (NPWP), dengan jumlah sampel sebanyak 120 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Ordinal dan dianalisis menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui aplikasi Smart-PLS 4. Analisis meliputi pengujian outer model, inner model, dan bootsraping untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa literasi perpajakan berpengaruh terhadap kepatuhan wajib pajak dengan nilai koefisien jalur sebesar 0,318, nilai t-statistik sebesar 3,462 dan p-value sebesar 0,001. Kesadaran wajib pajak juga berpengaruh terhadap kepatuhan wajib pajak dengan nilai koefisien jalur sebesar 0,360, nilai t-statistik sebesar 3,142, dan p-value 0,002, serta merupakan variabel yang memiliki pengaruh paling besar terhadap kepatuhan wajib pajak. Selain itu, efektivitas implementasi Coretax Administration System (CTAS) juga berpengaruh terhadap kepatuhan wajib pajak dengan nilai koefisien jalur sebesar 0,348, t-statistik sebesar 3,097, dan p-value sebesar 0,002.
Co-Authors Dwi Septa Aryani Pipit Fitri Rahayu Reza Yolanda Riza Syahputera Sasiska Rani Veny Mayasari