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All Journal Jurnal ComunitA Servizio INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) Jurnal Penelitian Akuntansi
Swanto Sirait
Universitas Kristen Indonesia
Religion Humanities Economics, Econometrics & Finance Library & Information Science Nursing Social Sciences Other

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EXPLORING THE ECONOMIC IMPACTS OF SUSTAINABLE TOURISM ON LOCALS: A COMPARATIVE ANALYSIS BETWEEN BALI AND NORTH SUMATERA Diego Romario De Fretes; Caroline Caroline; Al- Amin; Swanto Sirait; Ahmad Rizani
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) Vol. 2 No. 3 (2023): SEPTEMBER
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/injoss.v2i3.88

Abstract

This comparative analysis explores the economic impacts of sustainable tourism on local communities in Bali and North Sumatra, Indonesia. The study highlights the significance of understanding the specific contexts of these regions and examines the economic benefits, challenges, and policy initiatives related to sustainable tourism development. The research methodology involved a comprehensive literature review and data analysis. The selection criteria for comparative analysis and the variables and indicators used were carefully considered to ensure a comprehensive examination of the economic impacts of sustainable tourism in Bali and North Sumatra. The findings reveal positive economic outcomes in both regions, including job creation, income generation, and support for local businesses. However, Bali exhibits a more significant economic impact with its more developed tourism industry than North Sumatra. This difference can be attributed to factors such as higher tourist influx and better tourism infrastructure in Bali. The comparative analysis also uncovers common challenges locals face in both regions, including infrastructure development, resource management, cultural preservation, community engagement, capacity building, marketing strategies, and equitable distribution of benefits. Addressing these challenges is essential for sustaining the economic benefits of sustainable tourism and ensuring the preservation of natural and cultural resources. In conclusion, this comparative analysis highlights the economic impacts of sustainable tourism in Bali and North Sumatra. It emphasizes the need to address challenges and implement effective policies to maximize economic benefits and ensure a more equitable distribution for local communities.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENTS Studi Empiris pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2010-2019. Ita Kusumawati; Muhammad Zilal Hamzah; Agustina Suparyati; Swanto Sirait
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR), Firm Size, Capital Structure, and Profitability to Earnings Response Coefficient (ERC). This matter caused by Corporate Social Responsibility (CSR) become responsibility to company in improving care for environment and social. It certainly can change the financial structure in some company and it may change the way of thinking the investor will react to this matter. In this study the number of samples used in this study were 15 companies in the period 2010 to 2019. The method used is the panel data regression method by E-views 10 program. The analysis result show that together Corporate Social Responsibility (CSR), Firms Size, Capital Structure, and Profitability simultaneously affect the Earnings Response Coefficient (ERC). Partial test show that Corporate Social Responsibility (CSR), Size, Capital Structure, and Profitability affect the Earnings Response Coefficient (ERC).
Literasi Pengisian E-SPT Tahunan Wajib Pajak Orang Pribadi Pada Jemaat HKBP Sutoyo Lenny Panggabean; Jisman M Lubis; Swanto Sirait; Rudy S Sinaga; Daniel Kopong
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 4 No. 1 (2022): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v4i1.3735

Abstract

Tax notification letter, hereinafter abbreviated as SPT, is a letter used to report the tax obligations of every individual and corporate taxpayer, without exception. This is a polemic every year that is felt by every taxpayer, especially individual taxpayers, where the SPT could be manual but with the reforms in the field of taxation, taxpayers inevitably have to make adjustments. This raises a new problem where not all individual taxpayers are familiar with the world of digitalization. Therefore, this community service activity (PPM) is here to bridge the problems that occur around the introduction and filling of e-SPT in accordance with the provisions of the applicable laws and regulations. The method used in this PPM is to conduct webinar counseling with the consideration of the COVID-19 outbreak which is still high and the distribution of online questionnaires to find out what factors cause difficulties in filling out the annual e-SPT for individual taxpayers every year.
Penyuluhan Pemadanan NPWP dengan NIK: Langkah Efektif Menuju Administrasi Pajak yang Terpadu Lenny Panggabean; Milko Hutabarat; Jisman M. Lubis; Rudy S. Sinaga; Swanto Sirait; Greis Klara Harianja; Tabhita Regina Maanary; Lerina Mariska Butar Butar; Priskila F. Damar
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 6 No. 2 (2024): OKTOBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v6i2.6137

Abstract

The outreach on matching Individual Taxpayer Numbers (NPWP) with Population Identification Numbers (NIK) is a crucial effort to enhance tax administration efficiency and tax compliance in Indonesia. NPWP and NIK are two significant identifiers for Indonesian citizens, but discrepancies or data duplication between them are common. Faculty from the Tax Management program, assisted by student volunteers from the tax volunteer group, conducted this matching activity through outreach to the community at the Christian University of Indonesia (UKI). They utilised questionnaires to gather feedback from participants on the topic discussed.The conclusion drawn is that the twenty-five participants who attended the outreach (PkM) are now aware of the necessity to match their NIK with NPWP. The final deadline for this matching is June 30, 2024, with full implementation to be enforced nationwide starting July 1, 2024. Participants expressed their satisfaction with the outreach conducted by the Tax Management faculty from the Vocational Faculty of UKI, with support from the tax volunteers.
Co-Authors Agustina Suparyati Ahmad Rizani Al- Amin Caroline Caroline Daniel Kopong Diego Romario De Fretes Greis Klara Harianja Ita Kusumawati jisman m lubis Jisman M. Lubis Lenny Panggabean Lerina Mariska Butar Butar Milko Hutabarat Muhammad Zilal Hamzah Priskila F. Damar Rudy S Sinaga Rudy S. Sinaga Tabhita Regina Maanary