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Journal : Jurnal Utilitas

DESAIN PEMBERDAYAAN UMKM BERBASIS ONE VILLAGE ONE PRODUCT SEBAGAI GERAKAN EKONOMI BERNILAI KEARIFAN LOKAL: ONE VILLAGE ONE PRODUCT-BASED SMES EMPOWERMENT DESIGN AS ECONOMIC MOVEMENT WITH LOCAL WISDOM VALUE Arina Hidayati
Jurnal Utilitas Vol. 6 No. 1 (2020): Jurnal Utilitas
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/utilitas.v6i1.4888

Abstract

OVOP is a program with the following missions: producing globalizing local product, producing product based on self-creativity and ability, and being able to develop human resource competency. OVOP program is expected to realize the superior product in each of businesses belonging to SMEs in Indonesia; thus, it is expected to realize an independent economy. This research aimed to describe the OVOP-based SMEs empowerment design as economic movement with local wisdom value. The research method employed was the qualitative one, with case study design. This research took place in Batik Bagus Warna Alam SME in Denasri Village. Techniques of collecting data used were interview, observation, and document study. Technique of analyzing data used was Spradley’s domain analysis. Data validation test in this study was conducted using data credibility test. Data credibility test was carried out using triangulation technique. The result of research showed that OVOP-based SMEs empowerment in Batik Bagus Warna Alam SME in Denasri Village was conducted in some stages: (1) choosing product with local typical characteristic, (2) education, training, and expert mentor corresponding to each area of SMEs, (3) implementing product monitoring, and (4) mapping local potency based on local wisdom values. However, in practice SMEs empowerment in Batang Regency has not been based on local wisdom values.
MEWUJUDKAN GENERASI SADAR PAJAK MELALUI PENDIDIKAN INKLUSI KESADARAN PAJAK: STUDI KASUS PADA UNIVERSITAS SELAMAT SRI Arina Hidayati; Tri Joko Sulistiyanto; Farah Dzil Barr
Jurnal Utilitas Vol. 8 No. 1 (2022): Jurnal Utilitas
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/utilitas.v8i1.8702

Abstract

Tax Consciousness Inclusive Education is a program created by Ministry of Finance and Ministry of Research, Technology, and High Education (Indonesian: Kemenristek Dikti). Universitas Selamat Sri (UNISS) is one of universities, with 60% working students. However, the authors' preliminary observation showed only 10% of students having had Tax Identity Number (TIN or Indonesian: NPWP), and less than 10% of them having met taxpayers' obligation. The fact made the author interested in finding out "how is the tax consciousness inclusive education applied to UNISS?” This research was conducted using qualitative method with case study design. Meanwhile, data collection was done using three techniques: interview, observation, and documentation study. Technique of analyzing data used was Spradley's domain analysis, in which the data obtained would be processed through triangulation validity test technique. The tax consciousness inclusive education in UNISS is implemented through internalizing it into the learning of General Compulsory Course and taxing course, and technical guide for lecturers and establishment tax volunteer group for lecturers and students.