Claim Missing Document
Check
Articles

Found 3 Documents
Search

Strategies for Maintaining Tax Compliance of SMEs During Covid-19 Pandemic by Using Supply Chain Management Integration Approach Aramia Fahriyah; Wuwuh Andayani; Rochland Yoseph; S. Penta Nurwibowo; Wendy Irawan
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.372 KB) | DOI: 10.52728/ijtc.v4i1.409

Abstract

The new normal life of Covid-19 pandemic has brought a new life pattern which is more strict health protocols in the interaction among each other. In the normal time, although the level of tax revenue shows a rising trend, the tax ratio hasn’t shown any significant increase. Also, it is still left behind other developing countries. Related to the pandemic effect, the world economy is decreasing and resulting to the decline of the Indonesian tax revenue. The concerns of this study are on how to optimize the compliance level of tax payment from Small-Medium Sized Enterprises (SMEs) and the efforts of optimization needed to be done including in helping SMEs for being able to survive and or to be improved in terms of its business performance. Thus, they can contribute to maintaining their tax compliance at the same time from getting worse. This study employed a descriptive research method using a qualitative approach. The data sources were primary and secondary data. In this study, an operational management tool which is the approach of Supply Chain Management (SCM) integration will be implemented as the solution. It is found that the gradual application of the concept of SCM integration will give several significant impacts on the SMEs’ performance including their compliance with the existed tax regulations. Also, this will encourage the optimal taxation authority in managing the tax participation of the SMEs sector.
Pendampingan Kegiatan Pemberian Vaksinasi Covid-19 bagi Masyarakat Sekitar Kampus Institut STIAMI Bekasi Dessy Andamisari; Wahidin Septa Zahran; Iwan Irwansyah; Aramia Fahriyah
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 5, No 1: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.188 KB) | DOI: 10.31334/jks.v5i1.2215

Abstract

Pandemi Covid-19 menimbulkan dampak yang sangat signifikan pada seluruh bidang kehidupan masyarakat. Beberapa upaya dan kebijakan telah dilakukan pemerintah demi mengurangi penyebaran dan menurunkan mobilitas serta mortalitas akibat penyakit Covid-19 ini. Usaha yang dilakukan pemerintah adalah kegiatan vaksinasi Covid-19 secara massal untuk seluruh masyarakat. Kegiatan ini dilakukan dengan tujuan untuk mengurangi penyebaran dan penularan penyakit Covid-19 yang disebabkan oleh virus corona. Kegiatan vaksinasi Covid-19  di wilayah sekitar kampus Institut Stiami Bekasi merupakan kegiatan pengabdian kepada masyarakat dengan menggunakan metode penyuluhan dan sosialisasi  melalui tahapan-tahapan yang diawali dengan suatu perencanaan, diwujudkan dengan pelaksanaan dan evaluasi sebagai akhir dari rangkaian kegiatan.  Hasil pengabdian masyarakat ini memberikan kesadaran pada warga tentang tujuan vaksinasi dan protokol kesehatan, mendukung program kesehatan dalam menurunkan penyebaran virus Covid-19.
PROGRAM CSR DALAM PEMBERDAYAAN MASYARAKAT MELALUI PENGELOLAAN SAMPAH DENGAN KOMPOSTER Aramia Fahriyah; Delfiana Matasik; Irwan Irwansyah; Ssudarwanto; Anita Maulina
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 7 No. 1 (2026): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v7i1.19489

Abstract

 ABSTRACT   Corporate Social Responsibility (CSR) is a company’s commitment to supporting sustainable development through integrated efforts in the social, economic, and environmental sectors. In Indonesia, CSR has been legally regulated and is mandatory for certain companies, particularly those operating in natural resource–based industries, through the Limited Liability Company Law and Government Regulation No. 47 of 2012 as the main legal framework. CSR programs are designed based on the needs of communities surrounding the company’s operational areas, with the aim of creating sustainable positive impacts through an empowerment-based approach. One implementation of CSR is carried out in Harapan Jaya Sub-district, Bekasi City, by PT Bridgestone Tire Indonesia in collaboration with Institut STIAMI, focusing on household waste management. This community empowerment activity is divided into several stages. First, program planning and socialization. Second, joint program formulation with the community. Third, training on waste management using composters. Fourth, development of composter outputs through greening training. Fifth, to strengthen understanding and provide a real environmental perspective, a comparative study visit was conducted to a location that has successfully implemented waste management in Sunter Sub-district, Jakarta. Sixth, the launching of the Kampung Komposter program and a Fashion Show Competition themed Creative Waste Recycling. The results of this activity indicate that CSR, particularly community empowerment programs themed around waste management using composters implemented by PT Bridgestone Tire Indonesia, directly contributes to the community through environmental improvement. Environmental benefits are reflected in the reduction of waste generation in RW 16, Harapan Jaya Sub-district, Bekasi City, resulting in a cleaner and healthier environment. Meanwhile, other empowerment benefits are seen in economic value, as composter outputs in the form of solid compost and liquid processed products (Liquid Organic Fertilizer) contribute to community empowerment through economic improvement.