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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal DISPROTEK Jurnal Pengabdian dan Pemberdayaan Banyuwangi
Nila Ayu Kusuma Wardani
Politeknik Balekambang Jepara
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Peran Strategis Pajak Internasional dalam Mitigasi Base Erosion and Profit Shifting (BEPS) dan Dampaknya terhadap Pertumbuhan Ekonomi Berkelanjutan: Telaah Tantangan Implementasi di Negara Berkembang Nila Ayu Kusuma Wardani; Luthfi Ariza Sahril Fadhilah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1378

Abstract

The ongoing problem of Base Erosion and Profit Shifting (BEPS), which jeopardizes tax revenues and fiscal capacity in developing nations amid growing economic globalization, is the focus of this study. Examining the strategic role of international taxes in reducing BEPS practices and promoting sustainable economic growth is the primary goal of this study, with a focus on the implementation challenges that developing economies face. This study uses a qualitative descriptive approach to do an organized literature review of reliable sources, such as peer-reviewed academic papers, international tax agreements, and OECD reports. The approach combines actual data on tax avoidance, investment flows, and administrative capacity with theoretical viewpoints on tax justice. The findings show that multinational tax cooperation, especially through the multinational Instrument (MLI) and the OECD BEPS framework, has contributed to reducing aggressive tax planning and enhancing transparency. However, the effectiveness of these mechanisms in developing countries remains limited by structural challenges such as weak tax administration capacity, regulatory gaps, and competitive pressure to lower corporate tax rates. The study concludes that international taxation can function as a catalyst for sustainable economic growth only when global standards are integrated with strengthened domestic fiscal capacity and a more equitable allocation of taxing rights for developing countries.
IMPLEMENTATION OF CODING FOR CHANGE TRAINING TO ENHANCE PROGRAMMING SKILLS AND ARTIFICIAL INTELLIGENCE LITERACY AMONG HIGH SCHOOL STUDENTS Purwati; Sofia Ulfah; A. Faiq Abror; Nila Ayu Kusuma Wardani; Nur Ahmad Budi Yulianto
Jurnal Disprotek Vol. 17 N0. 2 (2026)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdpt.v172.10054

Abstract

The rapid advancement of digital technology and Artificial Intelligence (AI) requires students to develop programming skills, computational thinking, and digital literacy to meet the demands of the twenty-first century. However, programming instruction at the secondary school level remains predominantly theoretical, providing limited opportunities for hands-on practice and AI literacy development. This study aims to analyze the implementation of the Coding for Change training program in improving programming skills and Artificial Intelligence literacy among students at SMA Negeri 1 Nalumsari Jepara. A qualitative descriptive approach was employed in this study. Data were collected through classroom observations, documentation, and participants’ reflections throughout the training activities. Data analysis followed the interactive model of Miles, Huberman, and Saldaña, including data reduction, data display, and conclusion drawing. The findings indicate that the implementation of learning by doing and Project-Based Learning effectively improved students’ understanding of fundamental Python programming concepts, their ability to complete simple programming projects, and their awareness of Artificial Intelligence applications in creative activities. Participants demonstrated high engagement during the training and successfully implemented programming concepts through Google Colab and AI-assisted design using Canva AI. Furthermore, integrating programming instruction with AI literacy created a more contextual learning experience, enhanced students’ learning motivation, strengthened computational thinking skills, and improved their readiness to face digital transformation. This study contributes to the development of project-based Informatics learning models aligned with twenty-first-century competencies and provides an alternative framework for community engagement programs aimed at strengthening students’ digital competencies.
Pelatihan Microsoft Office Untuk Meningkatkan Hard Skill Mahasiswa Politeknik Balekambang Jepara Mar’atus Sholikhah; Nila Ayu Kusuma Wardani; Purwati; A. Faiq Abror
Jurnal Pengabdian dan Pemberdayaan Banyuwangi (Jurnal Abdiwangi) Vol 1 No 1 (2023): Jurnal Abdiwangi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/abdiwangi.v1i1.2023.21-31

Abstract

Penggunaan Microsoft Office dalam dunia pendidikan dan bisnis memegang andil yang besar. Karena itulah setiap mahasiswa perlu memiliki kemampuan dalam menggunakan paket perangkat lunak ini. Manfaat dari pengabdian masyarakat yang telah kami lakukan adalah untuk menambah pemahaman yang mendalam dan meningkatkan kemampuan praktis mahasiswa, terutama dalam mengetik sepuluh jari dan mengoperasikan perangkat lunak Microsoft Office, khususnya Microsoft Word, Microsoft Excel, dan Microsoft PowerPoint. Program ini mengadopsi metode pelatihan yang terstruktur dalam tiga tahap, dimulai dengan tahap perkenalan, dilanjutkan dengan penyampaian materi, dan diakhiri dengan praktik langsung dan mandiri. Sasaran dari program ini adalah seluruh mahasiswa Program Studi Rekayasa Perangkat Lunak yang merupakan angkatan 2021, dengan total peserta sebanyak 17 orang. Setelah menyelesaikan program ini, diharapkan mahasiswa akan memiliki kemampuan mengetik sepuluh jari dan mampu menggunakan Microsoft Office, seperti MS Excel, MS Word, dan MS PowerPoint. Kemampuan ini akan memungkinkan mereka untuk efektif menggunakan aplikasi-aplikasi ini dalam menyelesaikan berbagai tugas akademik dan juga sebagai tambahan keterampilan yang berguna di dunia kerja.
Co-Authors A. Faiq Abror Luthfi Ariza Sahril Fadhilah Mar’atus Sholikhah nur ahmad budi yulianto Purwati Sofia Ulfah