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POTENSI DESA WISATA BUDAYA SANGKANHURIP Triyana, Candra Sari; Tsaniah, Ilmiati; Turgarini, Dewi; Sudono, Agus
Warta Pariwisata Vol 23 No 1 (2025):
Publisher : Pusat Perencanaan dan Pengembangan Kepariwisataan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/wpar.2025.23.1.05

Abstract

Kabupaten Bandung merencanakan Desa Sangkanhurip untuk menjadi desa wisata. Untuk itu, diperlukan kajian mengenai potensi wisata sebagai daya tarik utama. Menggunakan pendekatan deskriptif kualitatif, melalui wawancara terhadap perangkat desa dan masyarakat. Ditemukan kuatnya potensi wisata budaya yang menekankan pada pelibatan masyarakat, pelestarian budaya, serta potensi lokal sebagai daya tarik utama. Potensi tersebut terdiri dari pertunjukan seni budaya, padepokan silat, sanggar seni, produksi alat musik calung dan sangkar burung dari bambu, serta produk pangan lokal lamaya dan produk pangan inovatif lainnya. Kondisi saat ini menunjukkan adanya dukungan dari masyarakat, BUMDes, Karang Taruna, dan PKK di desa sebagai partisipasi masyarakat lokal.
The Gig Economy and Young Graduates' Career Preferences: Between Freelancing and the Entrepreneurial Mindset Perdana, Yoga; Syahrul, Alfattory Rheza; Sudono, Agus; Kurnia, Dede; Susanto, Eko
Journal Integration of Management Studies Vol. 3 No. 1 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v3i1.325

Abstract

The expansion of the gig economy has introduced freelancing as a compelling career path for university graduates seeking autonomy, flexibility, and value-aligned work. However, the transition from traditional employment aspirations to freelance entrepreneurship is shaped by complex psychological and social mechanisms that remain underexplored. This study develops and tests a structural model of freelance entrepreneurial intention by integrating the Theory of Planned Behavior (TPB) with entrepreneurial identity and self-efficacy. Data were collected from 254 university graduates and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that attitude toward freelancing, subjective norms, and perceived behavioral control significantly influence the development of entrepreneurial identity. Entrepreneurial identity, in turn, strongly predicts the intention to pursue freelance work. While perceived behavioral control also directly affects intention, self-efficacy shows limited influence, suggesting that role internalization and social validation are more critical than confidence alone. Interestingly, subjective norms affect intention indirectly through identity rather than directly. This study contributes to entrepreneurship research by highlighting identity as a key mediating mechanism within non-traditional entrepreneurial pathways. The findings have practical implications for universities, policy-makers, and platform providers aiming to support sustainable freelance careers. Interventions emphasizing identity development—alongside skills and opportunity access—may better equip graduates to navigate the uncertainties of gig-based self-employment.
STRATEGI PENGEMBANGAN PARIWISATA BERBASIS MASYARAKAT: INOVASI SOSIAL PARIWISATA BERBASIS MASYARAKAT PADA KAMPUNG WISATA BISNIS TEGALWARU Al Mubarak, Fatih Muhammad Fakhri; Andari, Rini; Sudono, Agus
SABA: Journal of Tourism Research Vol 1, No 1 (2023): Saba : Journal of Tourism Research
Publisher : Universitas Pendidikan Indonesia (UPI)

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Abstract

Kampung Wisata Bisnis Tegalwaru merupakan desa wisata yang menawarkan wisata edukasi bisnis sebagai produk wisatanya. Kampung Wisata bisnis Tegalwaru sebagai satu-satunya desa wisata dengan konsep wisata edukasi bisnis di seluruh Indonesia dapat dibuktikan dengan statusnya sebagai desa mandiri dan desa percontohan yang model konsep pemberdayaan desanya digunakan oleh pemerintah untuk mengembangkan desa lain yang memiliki potensi untuk diberdayakan.
STUDY OF FINANCIAL LITERACY MEASUREMENT INDICATORS FOR INDEPENDENT COFFEE SHOP MSMES; A LITERATURE REVIEW Sudono, Agus
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 14 No. 01 (2023): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.014.1.09

Abstract

This study aims to find a synthesis of journal publications related to standard indicators for measuring financial literacy in MSMEs that can be adapted to measure financial literacy in independent coffee shops. The research method used is a systematic literature review (SLR). The databases used are Google Scholar, Emerald, SAGE, and Taylor and Francis. The results showed that the measurements were carried out using item response theory (IRT), interviews, and secondary data studies. Aspec that is measured includes knowledge, awareness, attitudes, behaviors, skills, performance, investment instruments, and general information related to the macroeconomy. The researcher recommends conducting research to measure the level of financial literacy in independent coffee shops in Indonesia. Keywords: financial literacy, SLR, indicators, independent coffee shop ABSTRAK Penelitian ini bertujuan untuk menemukan sintesis dari publikasi-publikasi jurnal terkait standar indikator pengukuran literasi keuangan pada UMKM yang dapat diadaptasi untuk mengukur literasi keuangan pada kedai kopi independen. Metode penelitian yang digunakan adalah systematic literature review (SLR). Database yang digunakan adalah Google Scholar, Emerald, SAGE, dan Taylor and Francis. Hasil penelitian menunjukan pengukuran dilakukan menggunakan item response theory (IRT), wawancara, dan studi data sekunder. Aspek yang diukur meliputi pengetahuan, kepedulian, sikap, perilaku, keahlian, kinerja, instrumen investasi, dan informasi umum terkait ekonomi makro. Peneliti merekomendasikan untuk dilakukan penelitian untuk mengukur level literasi keuangan pada kedai kopi independen di Indonesia. Kata kunci: literasi keuangan, SLR, indikator, kedai kopi independen
The Influence of Income, Taxpayer Awareness, and Tax Services on Taxpayer Compliance at PT Rajawali Assa Mandiri Sudono, Agus; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3944

Abstract

Tax revenue plays a crucial role in supporting national development, making taxpayer compliance an essential aspect of achieving Indonesia’s fiscal goals. However, compliance among employee taxpayers remains inconsistent due to diverse financial capacities, behavioral awareness levels, and the perceived quality of tax services. This study examines the influence of income, taxpayer awareness, and tax service quality on employee taxpayer compliance at PT Rajawali Assa Mandiri. A quantitative explanatory research design was applied, using a structured questionnaire distributed to employees selected through purposive sampling based on their status as active taxpayers. Multiple linear regression analysis was conducted to assess both partial and simultaneous relationships among the variables. The results reveal that income, taxpayer awareness, and tax service quality significantly contribute to employee taxpayer compliance, indicating that compliance behavior is shaped not only by economic ability but also by psychological readiness and administrative support. Although the predictive model demonstrates meaningful explanatory power, a portion of compliance variance remains influenced by other behavioral and organizational factors beyond the scope of this study. These findings suggest the need for integrated interventions that reinforce taxpayer education, enhance service accessibility, and align taxation policies with employee financial conditions. The study offers practical insight for government institutions and organizations in strengthening voluntary compliance to improve national tax revenue sustainability.