Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Aptisi Transactions on Management Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton ADI Bisnis Digital Interdisiplin (ABDI Jurnal) ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) Jurnal Penelitian Pendidikan Indonesia
Muhtarom Muhtarom
Universitas Terbuka
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Menguji Keadilan Sunset Policy Pajak Kendaraan Bermotor (Studi Kasus di Provinsi Banten) Aji Fajar Suryo Antoro; Susanti Susanti; Muhtarom Muhtarom
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 9 No. 2 (2023): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v9i2.2964

Abstract

Program pengurangan pajak kendaraan bermotor yang dilaksanakan oleh pemerintah provinsi daerah umumnya dilakukan untuk mengoptimalkan penerimaan pajak daerah. Di sisi lain, diterbitkannya kebijakan yang rutin berkala setiap tahun ini justru membuat dampak kontradiktif bagi kepatuhan wajib pajak. Urgensi dari penelitian ini adalah pentingnya untuk menggambarkan bahwa sunset policy menimbulkan ketimpangan dalam pemungutan pajak dan menyebabkan wajib pajak menolak untuk mematuhinya. Tujuan dari penelitian ini adalah untuk menganalisis kesesuaian program Sunset Policy pajak kendaraan bermotor dengan prinsip keadilan pemungutan pajak serta untuk memberikan masukan kepada pemerintah daerah setempat dalam merumuskan kebijakan. Untuk mencapai tujuan dari penelitian ini, peneliti menggunakan metode deskriptif kualitatif, pengumpulan data dilakukan melalui observasi, wawancara dan dokumentasi. Hasil dari penelitian ini adalah Sunset Policy tidak tidak memenuhi prinsip keadilan pemungutan pajak. Kesimpulan dari penelitian ini adalah meskipun Sunset Policy tidak memenuhi prinsip keadilan pemungutan pajak, namun untuk tujuan yang lebih mulia, maka sisi keadilan bisa dikorbankan.
Analysis of crafts (Kriya) creative industries: a case study of policy development in Banten Indonesia Muhtarom Muhtarom; Moh Sofyan Budiarto; Sugeng Setyadi; Muhlisin Muhlisin; Yunia Rahayuningsih
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232060

Abstract

This study analyzes the development of a leading sector in the creative industry in Banten Province, namely Kriya or Craft. The study used a qualitative descriptive method by conducting a survey of creative industry players in Banten province. Primary data is obtained by interviews and questionnaires while secondary data is obtained from relevant data, literature, and other sources. Data analysis using SWOT to determine the factors of strength, weakness, opportunities, and threats based on the selected indicators. After the measurement of strength, weakness, threat, and opportunity were obtained then entered into the EFAS and IFAS Matrix table by scoring each identified factor. The results of the study showing the position of the Craft Industry based on local potential in Banten Province depend on cell 5a (2.04; 2.47) so that the strategy taken is a stable growth (Growth) strategy, namely concentration through horizontal assistance. Provincial governments can integrate horizontal strategies in the development of the creative economy through 1) Regional policy for sustainable craft creative industry development; 2) Optimizing HR capacity and assets; 3) Improving market access for crafts (kriya) products; 4) Conducting training that focuses on continuity and on target; 5) Improving the mindset of creative industry player; 6) Developing a pattern of partnership cooperation.
Design of Campus Activity Feedback Information System Based on Content Management System (CMS) Muhtarom Muhtarom; Iqbal Mansis; Meri Mayang Sari; Ari Asmawati; Kristina Vaher
ADI Bisnis Digital Interdisiplin Jurnal Vol 7 No 1 (2026): ADI Bisnis Digital Interdisiplin (ABDI Jurnal)
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/b90nss42

Abstract

The management of student activity evaluation often faces significant efficiency challenges due to feedback collection methods that are still manual, fragmented, and not well integrated, resulting in slow data recapitulation, high potential for data inconsistency, and difficulties in tracing historical evaluation archives, which ultimately weakens the effectiveness of decision-making in quality assurance processes. To address these issues, this study aims to design and develop a feedback information system based on the WordPress Content Management System (CMS), chosen for its flexibility, ease of implementation, extensibility, and capability to centralize data management without requiring complex technical infrastructure. The system development adopts the Waterfall model, consisting of systematic stages including requirements analysis, system design, implementation, and testing, ensuring that the development process is structured and measurable. The analysis stage identifies user needs and system requirements through observation and document review, while the design stage focuses on developing a user-friendly interface, structured data storage, and role-based access control for administrators and users. During implementation, WordPress is configured and customized through plugins and online feedback forms that enable automatic data processing and centralized archiving. Functional testing simulations demonstrate that the system operates according to its specifications and is capable of supporting online data input, automatic report generation, and efficient data management. Preliminary evaluation results indicate that the proposed system can reduce data recapitulation time by up to 70% compared to conventional methods, making it a practical solution for supporting the digitalization of quality assurance in student activity management.
Blockchain Financial Identity for Inclusive Access in Developing Nations Sutama Wisnu Dyatmika; Untung Rahardja; Muhtarom Muhtarom; Dwi Nur Ramadhan; Po Abbas Sunarya; Lily Maria Evans
APTISI Transactions on Management (ATM) Vol 10 No 2 (2026): ATM (APTISI Transactions on Management: May)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ck8g8392

Abstract

The absence of formal financial identity remains a significant barrier to financial inclusion in developing nations, limiting access to essential financial services. Traditional centralized identity systems are often vulnerable to data breaches, fraud, and institutional control, resulting in low public trust. This study aims to explore how blockchain-based identity systems, particularly through the concept of Self-Sovereign Identity (SSI), can address these limitations. The research adopts a qualitative case study approach by analyzing multiple blockchain-based digital identity initiatives across developing regions. The findings reveal that blockchain-enabled SSI enhances data security, transparency, and user autonomy, while improving accessibility to financial services. The key contribution of this study lies in identifying the integration of decentralized identity frameworks as a sustainable solution to strengthen financial inclusion and institutional trust. However, challenges such as infrastructure limitations, scalability issues, and regulatory uncertainty remain critical barriers. This study provides both theoretical insights and practical implications for policymakers, developers, and financial institutions in implementing secure and inclusive digital identity systems.
Reframing Community Empowerment through Creativepreneurship as a Multidisciplinary Social Service Model Novi Fitria Hermiati; Muhtarom Muhtarom; Mohd Faiz Hilmi; Lukita Pasha; Lakshmi Devi
ADI Pengabdian Kepada Masyarakat Vol 6 No 2 (2026): ADI Pengabdian Kepada Masyarakat
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/adimas.v6i2.1472

Abstract

Community empowerment through creativepreneurship is essential for sustaining the quality of life and economic self-reliance of local communities, yet the implementation of effective multidisciplinary social service models remains limited. This article aims to evaluate the reframing of community empowerment through creativepreneurship as a multidisciplinary social service model that can enhance community participation and capacity building. The community service approach used a participatory method involving structured training, direct mentoring, interviews, and observation on 47 local MSME participants over six months. Data analysis was conducted through source triangulation to ensure the validity of the findings. Service outcomes showed an increase in creative entrepreneurial skills, strengthened cross-sector collaboration, and improved productivity of micro enterprises. Participants reported increased engagement in local economic activities and the application of innovative ideas in products and marketing. The multidisciplinary social service model based on creativepreneurship is effective in strengthening community empowerment, improving UMKM competencies, and reinforcing socio-economic networks within the community. Recommendations for future research include enhancing digital marketing strategies and expanding the scale of training to other social groups.
Co-Authors Aji Fajar Suryo Antoro Ari Asmawati Dwi Nur Ramadhan Iqbal Mansis Kristina Vaher Lakshmi Devi Lily Maria Evans Lukita Pasha Meri Mayang Sari Moh Sofyan Budiarto Mohd Faiz Hilmi Muhlisin Muhlisin Novi Fitria Hermiati Po Abbas Sunarya Sugeng Setyadi Susanti Susanti Sutama Wisnu Dyatmika Untung Rahardja Yunia Rahayuningsih