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Strategy for Improving Restaurant Taxpayer Compliance Assistance through a Peddling Approach for Business Actors at the Surabaya City Regional Revenue Agency Yuniaparas; M. Taufiq; Fitria Utami, Anisa
Unram Journal of Community Service Vol. 6 No. 2 (2025): June
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i2.865

Abstract

This article discusses a strategic approach to improving taxpayer compliance among restaurant owners in Surabaya through a method known as “shadowing.” The peddling approach involves direct supervision and education, where tax officials engage with business operators to increase their understanding of tax obligations and improve their accounting systems. The results show a significant increase in transparency and accountability in tax reporting, leading to a reduction in tax evasion. Despite the successes, challenges remain, particularly regarding resistance from some business owners and a lack of understanding of tax responsibilities. Continued efforts from the government are essential to provide better education and create an enabling environment for tax compliance. This study concludes that a collaborative ecosystem between government and businesses can foster a fair, transparent, and sustainable tax environment, ultimately contributing to regional development and community welfare.
Pengembangan Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Kelurahan Gebang Putih Melalui Fasilitas Internal Dan Eksternal Dyta Rizky Tamara; Riko Setya Wijaya; M. Taufiq
Bersatu: Jurnal Pendidikan Bhinneka Tunggal Ika Vol. 1 No. 4 (2023): Juli : Jurnal Pendidikan Bhinneka Tunggal Ika
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/bersatu.v1i4.278

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have the potential to drive community economic activities as well as being the source of income for most people in improving welfare, therefore to explore and encourage this potential it is necessary to analyze development through internal and external facilities. The purpose of this research is to find out, describe, and analyze the development of Micro, Small, and Medium Enterprises (MSMEs) in Gebang Putih Village through internal and external facilities and analyze problem factors in the development of MSMEs. The research method used in this research is descriptive analysis, which describes and describes the situation, conditions, or events observed, namely regarding the development of MSMEs in Gebang Putih Village through internal and external facilities. The data analysis stage in this research uses data collection, data reduction, data presentation and then conclusion drawing. The data that has been obtained in the field is then recorded and analyzed. The results of this study found that the development of MSMEs will not be successful if it only relies on internal facilities. The role of external parties as facilitators has not been maximized. These problems can be overcome with a maximum assistance program because if it is only in the form of coaching and training, it is feared that the knowledge gained is only like a breeze without any implementation in the real world, for example related to technological knowledge and innovation in production.
Transformasi Pembayaran Digital: Edukasi QRIS dan EDC Pada UMKM di Pasar Karah Ella Rahma Putri; M. Taufiq; Kiky Asmara
Rengganis Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): November 2025
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v5i2.701

Abstract

In the era of digital transformation, information and communication technology is developing rapidly, particularly within the economic sector. The economy is closely related to finance, resulting in innovations in financial technology within the payment system. Payments are shifting from cash to non-cash transactions. This transition is having an impact on MSMEs that are finding it difficult to adapt due to their low financial literacy. The community service programme for MSMEs aims to improve their understanding of digital finance and encourage them to use digital payments. This community service was carried out at Karah Market in collaboration with BSI KCP Pasar Grosir, involving 25 traders. This research used the PAR (Participatory Action Research) method. Through a series of socialisation activities, the programme provided an understanding of digital payment methods, such as QRIS and EDC, and demonstrated how to use them. The results showed that MSMEs in Karah Market had a better understanding of digital finance, and that the use of QRIS and EDC for digital payments increased. This makes transactions and reporting more efficient and eliminates the need for change or the risk of losing money, while providing easy access to banking services. However, continuous assistance is needed to optimise the use of digital payments (QRIS and EDC) and achieve digital financial inclusion.
PERAN KEPEMIMPINAN PENDIDIKAN DAN PERILAKU ORGANISASI DALAM MENINGKATKAN MUTU PENDIDIKAN DI ERA TRANSFORMASI DIGITAL: TINJAUAN SISTEMATIS LITERATUR Abdul Rozak; Nasarius Fidin; M. Taufiq; Martina You; Ayu Saputri; Ika Pratiwi
Integrative Perspectives of Social and Science Journal Vol. 3 No. 06 Juni (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Era transformasi digital telah merevolusi sistem pendidikan global, menuntut adaptasi cepat terhadap teknologi seperti AI, pembelajaran daring, dan big data analytics. Penelitian ini bertujuan menganalisis secara mendalam peran kepemimpinan pendidikan khususnya model transformasional dan dinamika perilaku organisasi dalam meningkatkan mutu pendidikan di tengah disrupsi digital. Menggunakan metode Systematic Literature Review (SLR) berbasis PRISMA 2020, kami mengkaji 58 artikel ilmiah berkualitas tinggi dari database Scopus (Q1-Q2, 28 artikel), Web of Science (15 artikel), Google Scholar (10 artikel), dan jurnal nasional terakreditasi Sinta 1-2 (5 artikel) yang diterbitkan periode 2014-2024. Hasil meta-analisis menunjukkan kepemimpinan transformasional memiliki effect size sedang hingga besar (Hedges' g = 0.72, 95% CI [0.61-0.83], p < 0.001) terhadap motivasi intrinsik guru dan adopsi teknologi pembelajaran, sementara perilaku organisasi positif terutama komunikasi efektif (r = 0.59) dan budaya kolaboratif (r = 0.67) berkontribusi 68% terhadap variasi kinerja sekolah secara keseluruhan (Robbins & Judge, 2021; Leithwood et al., 2020). Integrasi kedua elemen ini menghasilkan lingkungan pendidikan yang adaptif, inovatif, dan berkelanjutan, dengan implikasi signifikan bagi konteks Indonesia di mana hanya 42% kepala sekolah memiliki kompetensi digital (Kemendikbudristek, 2023). Temuan ini menegaskan perlunya strategi kepemimpinan adaptif berbasis data dan penguatan budaya organisasi digital untuk mengatasi kesenjangan mutu pendidikan. Penelitian lanjutan dengan desain empiris longitudinal direkomendasikan untuk validasi konteks lokal.