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All Journal Jurnal Konseling dan Pendidikan Jambura Agribusiness Journal Ultima Management : Jurnal Ilmu Manajemen Jurnal Kesehatan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Radiografer Indonesia NUSANTARA: Jurnal Pengabdian Kepada Masyarakat SENTRI: Jurnal Riset Ilmiah Jurnal Masyarakat Madani Indonesia Benefit : Journal of Bussiness, Economics, and Finance METRIK SERIAL TEKNOLOGI DAN SAINS Lontara Journal Of Health Science And Technology Journal of Business and Information System
Sriyatun Sriyatun, Sriyatun
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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EDUKASI DAN PENINGKATAN KEMAMPUAN PAJAK PERANGKAT DESA DALAM MEWUJUDKAN KEPATUHAN DAN KESADARAN PAJAK Akbar, Arya Zulfikar; Hambali, Denny; Rizqi, Reza Muhammad; Syahfitri, Diah Intan; Nurfadliyah, Nurfadliyah; Putri, Novida Halleine; Jibrail, Ahmad; Tryana, Ayu Levia; Sriyatun, Sriyatun; Martadinata, Sudrajat
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24415

Abstract

Tujuan dari inisiatif pengabdian kepada masyarakat ini adalah untuk meningkatkan kepatuhan dan administrasi perpajakan di tingkat desa dengan memberikan pelatihan keterampilan perpajakan kepada perangkat di Kecamatan Lape Kabupaten Sumbawa. Tujuan dari kursus ini adalah untuk membekali para perangkat desa dengan pengetahuan yang komprehensif dan pemahaman mendalam tentang peraturan perpajakan terkait, serta keahlian praktis dalam penghitungan, pemungutan, dan pelaporan pajak. Kurikulum ini menggunakan metode pelatihan interaktif untuk memberikan gambaran menyeluruh tentang peraturan perpajakan dan pengelolaan pajak daerah. Pendekatannya tidak hanya bersifat teoritis, namun juga praktis dan aplikatif. Temuan-temuan program ini menunjukkan peningkatan yang signifikan dalam pemahaman dan kemahiran perangkat desa mengenai perpajakan, yang berkaitan erat dengan kemajuan dalam kepatuhan pajak dan efektivitas administrasi perpajakan di tingkat desa. Selain itu, pelatihan ini efektif dalam meningkatkan perspektif positif terhadap kewajiban perpajakan mereka sebagai perangkat desa. Selain itu, tindakan ini menunjukkan bahwa pemberian pendidikan dan pelatihan perpajakan khususnya bagi perangkat desa dapat menjadi langkah sukses dalam meningkatkan prosedur perpajakan yang sah dan efisien di tingkat masyarakat. Pada akhirnya, inisiatif pengabdian kepada masyarakat ini telah memberikan kontribusi signifikan terhadap pemberdayaan perangkat desa sebagai partisipan penting dalam sistem perpajakan daerah di Kecamatan Lape, Kabupaten Sumbawa.
Interpretive Structural Modeling of Tobacco Farmer Institutions: Pathways to Strengthen Economic Resilience and Welfare in Bojonegoro, Indonesia Durroh, Badiatud; Sriyatun, Sriyatun; Masahid, Masahid
Jambura Agribusiness Journal VOLUME 7, ISSUE 1, 2025: JULY-DECEMBER
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37046/jaj.v7i1.32064

Abstract

The plantation sub-sector plays a strategic role in Indonesia’s economy, with tobacco being one of the most important and competitive commodities contributing to regional income and employment. Bojonegoro Regency is recognized as one of the main tobacco production centers in Indonesia, yet its farmer institutions remain weak and fragmented. This study addresses the gap in understanding the structural relationships among institutional actors involved in tobacco farming. The objective was to analyze the hierarchical structure and interaction patterns of these actors to strengthen institutional performance and sustainability. The Interpretive Structural Modeling (ISM) method was applied using data collected from experts and key stakeholders in Bojonegoro’s tobacco farming sector. The ISM results revealed that tobacco farmers, PT. AOI, and the Agricultural Service possess the highest driving power and occupy the Independent sector, acting as the main driving forces of institutional development. Meanwhile, Farmer Groups and Suppliers have the lowest driving power, categorized as Dependent actors, indicating their heavy reliance on institutional and policy support. These findings highlight that improving institutional sustainability requires strengthening collaboration between independent and dependent actors, while optimizing the coordinating role of linkage actors such as the Regional Government and Agricultural Extension Workers. Overall, the study provides practical insights for policymakers to design targeted interventions that enhance the effectiveness and resilience of tobacco farmer institutions in Bojonegoro Regency.
Transformasi Digital, Big Data, dan Kinerja Keputusan: Integrasi Meta-Analisis, Systematic Review, dan Bibliometrik Saptarini, Niken; Sugiarto, Aris; Sriyatun, Sriyatun
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 4 (2026): SENTRI : Jurnal Riset Ilmiah, April 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i4.6073

Abstract

This study conducts a comprehensive synthesis to evaluate the impact of Digital Transformation and Big Data on Business Decision Performance. Employing a mixed-methodology approach that integrates a Systematic Literature Review (SLR), bibliometric mapping, and meta-analysis, this study consolidates findings from selected literature spanning the period 2014–2024. The meta-analytic results from 40 empirical studies confirm that Big Data Analytics (BDA) capability exerts a strong and significant positive effect on Decision Quality (r = 0.52) and a moderate effect on Firm Performance (r = 0.38). Further analysis reveals that this relationship is mediated by enhanced innovation and operational agility, and moderated by environmental dynamism, wherein the value of BDA peaks in highly turbulent markets. Bibliometric mapping identifies a thematic evolution toward “Decision Intelligence” and integration with sustainability issues. The research implications underscore the need for a shift from purely technological investment toward fostering a data-driven culture, organizational dynamic capabilities, and contextual analytics strategies in order to realize optimal business value.
Analisis Sistem Monitoring Penerimaan Negara dalam Mendukung Akuntabilitas Pengelolaan Keuangan Negara pada Seksi Perbendaharaan di KPPBC TMP C Sumbawa Anggraini, Wiyanda; Sriyatun, Sriyatun
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 4 (2026): SENTRI : Jurnal Riset Ilmiah, April 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i4.6249

Abstract

This study aims to analyze the implementation of the government revenue monitoring system in support of financial management accountability at the Treasury Section of the Sumbawa TMP C Customs and Excise Office. This study employs a qualitative approach using the case study method. Data were collected through in-depth interviews with two informants, the Head of the Treasury Section and a staff member of the Treasury Section and supplemented by secondary data in the form of regulations and relevant documents. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The research results indicate that the state revenue monitoring system has been implemented in an integrated manner through the CEISA application and is capable of supporting real-time monitoring, thereby contributing to improved financial management accountability. The revenue collection and recording processes have been digitized, including the management of excise stamps via the Service User Portal using a self-assessment mechanism. However, several obstacles remain in its implementation, including adjustments to regulatory changes, limitations in network infrastructure, and centralized system management. To maintain data reliability, the Treasury Section continues to conduct internal controls through periodic stock takings and checks and balances. The results of this study indicate that the government revenue monitoring system makes a positive contribution to improving financial management accountability, although it still requires ongoing improvements, particularly in terms of system interface and user-friendliness. This study is expected to provide empirical insights for the development of technology-based government revenue monitoring systems and to enrich research on public sector accountability at the operational level.
Pendampingan Literasi Keuangan untuk Meningkatkan Kapasitas Manajemen Keuangan pada UMKM di Kecamatan Moyo Hulu Sugiarto, Aris; Sriyatun, Sriyatun; Zulkieflimansyah, Zulkieflimansyah; Saptarini, Niken
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/4wwatr46

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelolaan keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Moyo Hulu, Kabupaten Sumbawa, melalui program pendampingan literasi keuangan yang terstruktur dan berorientasi pada praktik. Program ini dilatarbelakangi oleh rendahnya tingkat literasi keuangan pelaku UMKM lokal yang berdampak pada lemahnya pengelolaan arus kas, pencatatan keuangan, dan perencanaan anggaran usaha. Metode pelaksanaan terdiri atas tiga tahap, yaitu persiapan (survei kebutuhan dan analisis potensi UMKM), pelaksanaan (pendampingan dan pelatihan langsung), serta evaluasi (pre-test, post-test, dan umpan balik peserta). Kegiatan diikuti oleh 25 peserta UMKM dari berbagai sektor di Kecamatan Moyo Hulu yang dilaksanakan pada 12 Maret 2026 pukul 08.00–16.00 WITA. Hasil menunjukkan peningkatan pengetahuan keuangan peserta secara signifikan dengan rata-rata kenaikan skor sebesar 39,1 poin antara nilai pre-test dan post-test. Sebanyak 80% peserta menyatakan sangat puas terhadap relevansi materi yang disampaikan, dan 88% sangat setuju bahwa program ini perlu ditindaklanjuti melalui pendampingan berkelanjutan. Program ini berhasil meningkatkan pemahaman peserta dalam menyusun laporan keuangan sederhana, mengelola arus kas, menyusun anggaran usaha, dan memahami konsep modal kerja, sehingga diharapkan mampu mendorong pertumbuhan dan keberlangsungan UMKM di Kecamatan Moyo Hulu. Program terbukti efektif meningkatkan literasi keuangan pelaku UMKM dan direkomendasikan untuk direplikasi di kecamatan-kecamatan lain di Kabupaten Sumbawa melalui pendampingan berkelanjutan yang difasilitasi oleh perguruan tinggi dan didukung oleh pemerintah daerah serta lembaga keuangan setempatu
Co-Authors Akbar, Arya Zulfikar Alfajri, Muhammad Rival Ananta, Vincentius Deva Anggraini, Wiyanda Bagus Ardi Saputro Darmiyeti, Darmiyeti Durroh, Badiatud Gando Sari Hambali, Denny Hariyanti, Widi Heri Kuswoyo Hidayat , Wahyu Ida Ayu Putu Sri Widnyani Jayanti Mandasari Jibrail, Ahmad Khairil Anwar Martadinata, Sudrajat Masahid Masahid Maulana Budianto, Rudi Muhammad Irsal Naibaho, Larasati Putri Nurbaiti , Nurbaiti Nurfadliyah, Nurfadliyah Pramono Pramono Putri, Novida Halleine Rizqi, Reza Muhammad Rizqi, Reza Muhammad Saptarini, Niken Sugiarto, Aris Sumarno . Syahfitri, Diah Intan Tarigan, Asumsie Tryana, Ayu Levia Yunus Harjito, Yunus Zulkieflimansyah Zulkieflimansyah