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All Journal YUME : Journal of Management BJRM (Bongaya Journal of Research in Management) Economics and Digital Business Review International Journal of Social Science ProBisnis : Jurnal Manajemen JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Paradoks : Jurnal Ilmu Ekonomi Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Taxation Research JER Jurnal Strategi dan Inovasi Bisnis
Fahrul Mauzu
Department Of Management, Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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THE INFLUENCE OF SERVICE QUALITY AND TAX KNOWLEDGE ON THE COMPLIANCE LEVEL OF INDIVIDUAL TAXPAYERS AT THE DOMPU TAX SERVICE, COUNSELING AND CONSULTATION OFFICE (KP2KP) M. Ikhwan Mansyuri; Fahrul Mauzu; Yuliana
International Journal of Social Science Vol. 2 No. 2: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i2.3059

Abstract

This research is a quantitative research with a case study at the Office of Tax Services, Extension and Consultation (KP2KP) Dompu. With the aim of knowing the effect of service quality and tax knowledge on the level of compliance of individual taxpayers. This study uses a sample of 100 individual taxpayer respondents with sampling using purposive sampling method. The method used in this research is Multiple Linear Regression Analysis. The results of this study indicate that service quality has a positive effect on the level of compliance of individual taxpayers and tax knowledge has a positive effect on the level of compliance of individual taxpayers. The value of Adjusted R Square for the coefficient of determination (R2) of 0.614 or 61.4% of the individual taxpayer compliance level is influenced by service quality and tax knowledge. The remaining 38.6% is influenced by other factors apart from service quality and tax knowledge.
DETERMINANTS AFFECTING THE LEVEL OF REGIONAL FINANCIAL INDEPENDENCE Chairul Adhim; Muh. Syahru Ramadhan; Yeye Suhaety; Mulyati Mulyati; Nurul Hayat; Fahrul Mauzu
International Journal of Social Science Vol. 2 No. 5: February 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i5.4820

Abstract

This study aims to determine the effectiveness of regional original income, general allocation funds, special allocation funds, and profit-sharing funds that can affect the level of regional financial independence. Sampling using purposive sampling. The research data was tested using multiple linear regression tests with a total sample of 77 local government financial reports. The test uses the SPSS 23 tool. The results of the research on the effectiveness of regional original income do not affect the level of regional financial independence. Meanwhile, general allocation funds, special allocation funds, and profit-sharing funds affect the level of regional financial independence. Then the results of testing the coefficient of determination show that only 36.7% of the dependent variable is able to explain the independent variable. Then the remaining 63.3% is influenced by other variables not used in this study.
Pengaruh Beban Kerja dan Fasilitas Kerja Terhadap Kinerja Pegawai Sub Bagian Umum Sekretariat DPRD Kabupaten Dompu Nurhayati Nurhayati; Mahmud Mahmud; Fahrul Mauzu
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2354

Abstract

Penelitian bertujuan untuk menganalisis pengaruh beban kerja dan fasilitas kerja terhadap kinerja pegawai pada Sub Bagian Umum Sekretariat DPRD Kabupaten Dompu. Latar belakang penelitian didasarkan pada peran strategis unit kerja dalam memfasilitasi kegiatan legislatif yang dinamis, namun dihadapkan pada indikasi kinerja yang belum optimal akibat kendala manajemen tugas dan sarana pendukung. Pendekatan kuantitatif teknik sampling jenuh, melibatkan seluruh populasi sebanyak 72 pegawai (26 PNS dan 46 PPPK). Data dikumpulkan melalui kuesioner dan dianalisis dengan Structural Equation Modeling (SEM) berbasis Partial Least Squares (SmartPLS). Hasil penelitian beban kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, mengindikasikan bahwa tuntutan tugas dipersepsikan sebagai tantangan yang memacu motivasi (challenge stressor). Fasilitas kerja terbukti berpengaruh positif signifikan dan menjadi variabel yang paling dominan dalam meningkatkan kinerja. Secara simultan, kedua variabel mampu menjelaskan 65,7% variabilitas kinerja pegawai. Penelitian ini merekomendasikan prioritas pada modernisasi fasilitas kerja dan pemeliharaan keseimbangan beban kerja untuk optimalisasi pelayanan kesekretariatan.
Pengaruh Bantuan Peralatan dan Pendampingan Usaha Terhadap Peningkatan Pendapatan UMKM Sektor Olahan Makanan Di Kabupaten Dompu Muh. Muslim; Mahmud Mahmud; Fahrul Mauzu
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2382

Abstract

Penelitian ini menguji pengaruh simultan dan parsial intervensi pemerintah daerah berupa bantuan peralatan dan pendampingan usaha terhadap peningkatan pendapatan UMKM olahan makanan di Kabupaten Dompu. Menggunakan pendekatan kuantitatif eksplanatori, sampel sebanyak 55 responden ditarik melalui purposive sampling dan dianalisis menggunakan metode Structural Equation Modeling - Partial Least Squares (SEM-PLS). Hasil analisis menunjukkan bahwa secara simultan, kedua intervensi mampu menjelaskan 71,4% variasi peningkatan pendapatan UMKM. Secara parsial, pendampingan usaha terbukti memberikan pengaruh positif, dominan, dan sangat signifikan. Sebaliknya, penelitian ini menemukan anomali empiris berupa fenomena Productivity Paradox, di mana bantuan peralatan fisik secara mandiri justru berdampak negatif dan signifikan terhadap pendapatan akibat inefisiensi operasional dari ketidaksiapan kapasitas manajerial. Implikasi strategis dari temuan ini merekomendasikan agar Pemerintah Kabupaten Dompu menerapkan kebijakan pendekatan terintegrasi (bundled interventions), di mana distribusi alat wajib dibarengi pendampingan manajerial secara beriringan. Kajian mendatang disarankan memperluas cakupan wilayah dan mengintegrasikan variabel tambahan seperti literasi digital maupun inovasi pemasaran.
Budaya Organisasi, Kompensasi, dan Komitmen Organisasional: Peran Mediasi Kepuasan Kerja pada Sektor Publik Muhammad Solihin; Mahmud Mahmud; Fahrul Mauzu
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi dan kompensasi terhadap komitmen organisasional di sektor publik, dengan menguji kepuasan kerja sebagai variabel mediasi. Dinamika birokrasi pemerintahan yang kaku menuntut pendekatan yang berbeda dibandingkan sektor swasta dalam mempertahankan loyalitas aparaturnya. Studi ini menggunakan pendekatan kuantitatif kausal. Data primer dikumpulkan melalui metode sensus terhadap seluruh 77 pegawai pada badan pengelola keuangan dan aset daerah di Kabupaten Dompu. Analisis data dilakukan menggunakan metode pemodelan persamaan struktural. Hasil pengujian menunjukkan bahwa budaya organisasi berpengaruh positif secara langsung terhadap kepuasan kerja dan komitmen organisasional. Sebaliknya, kompensasi terbukti tidak memiliki pengaruh langsung yang bermakna terhadap komitmen organisasional, namun memengaruhi kepuasan kerja secara kuat. Analisis mediasi mengonfirmasi bahwa kepuasan kerja berperan sebagai mediator penuh pada hubungan antara kompensasi dan komitmen, namun tidak memediasi hubungan antara budaya organisasi dan komitmen. Kesimpulannya, komitmen aparatur di sektor publik secara langsung dibentuk oleh kekuatan norma budaya instansi, sementara kompensasi membutuhkan pemenuhan rasa kepuasan kerja sebagai perantara psikologis untuk dapat mengikat loyalitas pegawai secara kokoh.
Auditor Competence and Independence in Fraud Detection: The Mediating Role of Audit Technology Nailil Farrooh; Muh. Syahru Ramadhan; Fahrul Mauzu
Advances in Taxation Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i2.842

Abstract

Purpose: This study aims to examine the direct effects of auditor competence and auditor independence on fraud detection and to analyze the mediating role of audit technology at the Dompu Regency Inspectorate. Research Method: This study employed a quantitative approach using primary data collected through questionnaires. The research sample consisted of 60 active auditors and Government Affairs Supervisory Officials (P2UPD) with at least one year of audit experience at the Inspectorate of Dompu Regency, West Nusa Tenggara. The variables examined include auditor competence, auditor independence, audit technology, and fraud detection. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Results and Discussion: The findings show that auditor competence and audit technology have significant positive effects on fraud detection. However, auditor independence does not directly affect fraud detection. Auditor competence and independence significantly enhance the use of audit technology. Furthermore, audit technology significantly mediates the effects of both auditor competence and auditor independence on fraud detection. Implications: These findings suggest that local governments should strengthen digital audit infrastructure to improve fraud detection and regional financial accountability. Originality: This study contributes by positioning audit technology as a mediating mechanism that links auditor competence and independence to fraud detection in the context of a local government inspectorate.
Pengaruh Kepatuhan Pajak dan Literasi Keuangan terhadap Kinerja Keuangan UMKM di Kecamatan Dompu Ninik Tri Winasis; Mahmud Mahmud; Fahrul Mauzu
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the influence of tax compliance and financial literacy on the financial performance of MSMEs in Dompu District. This research method applies a quantitative approach with a causal associative descriptive design. The population in this study includes all MSME actors operating in the Dompu District area as many as 1,291 by 2025. The determination of the sample of this study used the Slovin Formula with a margin of error of 10% so that a sample of 93 MSMEs was obtained in the Dompu District area. Data analysis was carried out through multiple linear regression models to test the influence of independent variables on dependent variables partially or simultaneously. The results of the study show that partially tax compliance has a positive and significant effect on the financial performance of MSMEs and the financial literacy variable has a positive and significant effect on the financial performance of MSMEs. Meanwhile, simultaneously, the variables of tax compliance and financial literacy have a positive and significant effect on the financial performance of MSMEs in Dompu District.
The Influence of Brand Image and Perceived Value on Purchase Intention (A Case Study on Sensodyne Toothpaste Brand in Sanggar District) Asmul Fauzi; Yeye Suhaety; Fahrul Mauzu
Jurnal Strategi dan Inovasi Bisnis Vol. 2 No. 1 (2026): Jurnal Strategi dan Inovasi Bisnis (JSIB)
Publisher : STIE YAPIS DOMPU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69666/hg52j846

Abstract

Background: Despite Sensodyne's claim as the number one sensitive toothpaste brand globally and in Indonesia, its purchase intention in Sanggar District remains relatively low. This phenomenon highlights an empirical gap between Sensodyne's global market leadership and the local market reality, which is heavily dominated by conventional brands. Furthermore, a theoretical gap exists due to inconsistencies in previous studies regarding the significance of brand image and perceived value on purchase intention. Purpose: This study aims to examine and explain the partial and simultaneous effects of brand image and perceived value on the purchase intention of Sensodyne toothpaste in Sanggar District. Methods: The research utilized a quantitative design with a causal associative approach. Data were gathered through questionnaires distributed to a sample of 100 respondents, selected via non-probability accidental sampling. The data were then analyzed using multiple linear regression. Results: The analysis revealed that brand image and perceived value partially have a positive and significant effect on purchase intention, with significance values of 0.000 and 0.025 respectively. Simultaneously, both variables significantly influence purchase intention with a significance value of 0.000. The coefficient of determination indicates that these two variables explain 69.6% of the variance in purchase intention. Conclusion: Brand image and perceived value are proven to positively and significantly influence consumer purchase intention both partially and simultaneously. The synergy between a strong brand reputation and the calculation of functional benefits effectively breaks the dominance of conventional brands, firmly supporting the Theory of Reasoned Action. Keywords: Brand Image; Perceived Value; Purchase Intention.
Analisis Strategi Pemasaran Agribisnis Bawang Goreng dalam Meningkatkan Volume Penjualan (Studi Kasus Rumah Produksi Raka La Rangga di Kabupaten Dompu) Dudy Achdiat Katamsih; Chairul Adhim; Fahrul Mauzu
Jurnal Strategi dan Inovasi Bisnis Vol. 2 No. 1 (2026): Jurnal Strategi dan Inovasi Bisnis (JSIB)
Publisher : STIE YAPIS DOMPU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69666/v23jbg52

Abstract

Background: The Raka La Rangga fried onion MSME in Dompu Regency has high-quality products, yet its sales remain unstable due to weather-induced supply fluctuations, fierce competition, limited local distribution, and minimal digital promotion. This phenomenon highlights an integration gap in upstream-downstream studies on agribusiness MSMEs within production center areas. Purpose: This study aims to analyze the current marketing strategy and identify the determining factors influencing it. Methods: A descriptive qualitative approach was used with purposive sampling. Data were collected through semi-structured interviews, observation, and documentation, then analyzed interactively covering data reduction, data display, and drawing conclusions. Results: The marketing strategy remains traditional, based on the 4P mix (local retail consignment and cost-based pricing) as well as personal online promotion. Challenges such as external competitors, high shipping costs, and unstable shallot prices are mitigated through a bulk stocking system. Conclusion: The implementation of the 4P strategy is not yet optimal in boosting sales due to distribution isolation and minimal digitalization. The determining factors include market competition, e-commerce competency gaps, and upstream supply chain vulnerabilities.
Pengaruh Pembinaan Dinas Koperasi dan UMKM Terhadap Kualitas Pengelolaan Koperasi di Kabupaten Dompu Marwan; Samsudin; Fahrul Mauzu
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 2 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i2.982

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pembinaan Dinas Koperasi dan UMKM terhadap Kualitas Pengelolaan Koperasi di Kabupaten Dompu. Menggunakan pendekatan kuantitatif dengan sampel sebanyak 125 responden, data dianalisis melalui uji asumsi klasik, regresi linear sederhana, dan uji hipotesis (Uji T). Hasil uji validitas dan reliabilitas menunjukkan instrumen penelitian bersifat konsisten dan valid. Uji asumsi klasik mengonfirmasi bahwa data berdistribusi normal, bebas dari multikolinearitas, dan tidak menunjukkan gejala heteroskedastisitas. Hasil penelitian mengungkapkan bahwa Pembinaan Dinas Koperasi dan UMKM berpengaruh positif dan signifikan terhadap Kualitas Pengelolaan Koperasi dengan nilai signifikansi 0,004 < 0,05 dan  t hitung 2,931. Nilai koefisien determinasi (R Square) sebesar 0,065 menunjukkan kontribusi pembinaan sebesar 6,5%, sementara sisanya dipengaruhi faktor eksternal lain. Disimpulkan bahwa penguatan bimbingan teknis, pengawasan, dan pelatihan secara intensif oleh Dinas Koperasi merupakan kunci utama dalam meningkatkan profesionalisme serta transparansi tata kelola koperasi di Kabupaten Dompu. Disarankan agar dinas terkait mengoptimalkan pendampingan langsung di lapangan guna memastikan keberlanjutan usaha koperasi yang sehat dan mandiri.
Co-Authors Aryani Aryani Asmul Fauzi Chairul Adhim Chairul Adhim Dudy Achdiat Katamsih Eka Puspita Sari Evi Evi Fitri Fitri Irfan Irfan M. Ikhwan Mansyuri Mahmud Mahmud Mahmud Mahmud Marwan Muh. Muslim Muh. Syahru Ramadhan Muhammad Solihin Mulyati Mulyati Nailil Farrooh Ninik Tri Winasis Nuraisah Nuraisah Nurhayati Nurhayati Nurul Hayat Putri Putri Ramadhan, Muh Syahru Samsudin Winda Winda Yeye Suhaety Yeye Suhaety Yuliana