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Pengaruh Kualitas Pelayanan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Restoran melalui Kesadaran Pajak sebagai Variabel Intervening : Pada Badan Pengelola Pajak dan Retribusi Daerah Kota Jambi Bintang Maharani; Hendriyaldi Hendriyaldi; Fitri Widiastuti
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 3 No. 4 (2025): Desember: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v3i4.1299

Abstract

This study aims to analyze the effect of tax service quality and tax sanctions on restaurant taxpayers' compliance through tax awareness as an intervening variable at the BPPRD of Jambi City. The background of this study is the delay in reporting, payments, and tax arrears of restaurants in Jambi City. The research method used is a quantitative approach with data collection techniques using questionnaires distributed to 72 restaurant taxpayers, selected based on the Slovin formula with a 10% margin of error. The results of the instrument test show that the data obtained are valid and reliable. The findings reveal that tax service quality and the implementation of tax sanctions have a positive and significant impact on tax awareness and taxpayer compliance. In addition, tax awareness acts as a mediating variable that strengthens the relationship between service quality and tax sanctions with restaurant taxpayers' compliance. Therefore, improving the quality of tax services and applying stricter sanctions can effectively encourage the increased compliance of restaurant taxpayers in Jambi City.
Pengaruh Sistem Reward dan Punishment dalam Meningkatkan Kinerja Pegawai pada Dinas Pemuda dan Olahraga Provinsi Jambi Bella Ritauli Silalahi; Hendriyaldi Hendriyaldi; Ovie Yanti
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 3 No. 4 (2025): Desember: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v3i4.1304

Abstract

This study aims to analyze the influence of the reward and punishment system on the performance of employees at the Jambi Provincial Youth and Sports Office. The study uses a quantitative approach with a survey method of 85 State Civil Apparatus (ASN) employees through census techniques, so that the entire population is used as research respondents. Data was collected using a Likert scale-based questionnaire that has gone through validity and reliability tests to ensure the accuracy of the instrument. The data obtained were then analyzed using multiple linear regression to determine the influence of each variable partially or simultaneously. The results of the study show that rewards and punishments have a positive and significant effect on employee performance, both partially and simultaneously. These two variables contributed 48.6% to employee performance, while the other 51.4% were influenced by other factors outside the research model. These findings affirm the importance of implementing a fair, transparent, and consistent reward and sanction system as an effort to improve work motivation and employee performance in a sustainable manner. In addition, the practical implications of this study show that agency leaders need to design reward and punishment policies that are performance-based and in line with personnel regulations. The implementation of the system is expected to be able to create a competitive work climate, improve discipline, and encourage employees to achieve organizational targets more optimally and professionally.
Building Smart Village Governance Beyond Technology: Evidence From a Participatory Action Research on OpenSID Implementation in Indonesia Saadah, Mar Atun; Yanti, Ovie; Setiawan, Wahyu Juari; Syeftiani, Try; Permana, Kurnia; Hendriyaldi, Hendriyaldi; Muhammad Haris
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18877

Abstract

This community service program aims to strengthen village governance capacity through mentoring and assistance in implementing the digital Village Information System (OpenSID) as part of Indonesia’s Smart Village agenda. The program focuses on improving administrative services, data management, and community participation at the village level. Using a Participatory Action Research (PAR) approach, the program was conducted in Jujun Village and involved village officials, community members, local government representatives, and digital platform developers. The intervention consisted of sequential stages, including policy socialization on the role of the Village Information System in smart governance, capacity-building workshops for village officials, hands-on technical assistance in operating OpenSID, and community outreach to promote SID-based public services. Evaluation was conducted two weeks after implementation using qualitative indicators encompassing knowledge, attitudes, skills, partnership dynamics, and follow-up commitment. The findings indicate improvements in digital literacy and operational capacity among village officials, as well as increased community awareness of digital public services. However, the program also revealed limitations in sustaining digital transformation, particularly related to managerial commitment, leadership-driven institutionalization, and resource ownership. Stakeholder participation was evident but often remained normative rather than transformative. Overall, this community service initiative contributes to ongoing discussions on digital governance and rural development by demonstrating that technology adoption alone is insufficient to achieve smart governance outcomes. Instead, sustained impact depends on participatory capacity building and the development of dynamic managerial capabilities that enable villages to institutionalize digital governance practices over time.
Peran Pemerintah Desa dalam Pemberdayaan Masyarakat Melalui Program Badan Usaha Milik Desa (BUMDes) Desa Semaran Kecamatan Pauh Kabupaten Sarolangun Astrid Kinanti Putri; Hendriyaldi Hendriyaldi; Ovie Yanti
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 4 No. 2 (2026): April: Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v4i2.1302

Abstract

The empowerment of rural communities is a strategic effort to improve the well-being and economic self-reliance of communities in rural areas. One of the instruments developed by the government to support this objective is the establishment of Village-Owned Enterprises (BUMDes) as economic institutions managed by the village and the community in a participatory manner. This study aims to analyze the role of BUMDes in Semaran Village, Pauh Subdistrict, Sarolangun Regency, in empowering the rural community through the management of local potential, the development of productive business units, and the increase in community income. The research method used is a qualitative descriptive approach with data collection techniques through observation, interviews, and analysis of various business programs run by BUMDes. The results indicate that the Semaran Village Government plays a crucial role as a facilitator, initiator, mentor, and supervisor in the management of BUMDes Maju Bersama. The village government is involved in providing initial capital, institutional development, and training to enhance community capacity. Supporting factors for success include Village Fund support, visionary leadership from the Village Head, and active community participation. The main challenges faced include limited capital, a lack of business innovation, low human resource capacity, and limited market access. However, with effective and sustainable management, BUMDes have the potential to serve as a driving force for rural economic development as well as a means of inclusive and sustainable community empowerment.
Pengaruh Servant Leadership terhadap Keterikatan Pegawai dengan Kepuasan Kerja sebagai Variabel Mediasi di Dinas Pekerjaan Umum dan Perumahan Rakyat Provinsi Jambi Ovalina Citra Clara Manalu; Hendriyaldi Hendriyaldi; Feny Tialonawarmi
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 4 No. 2 (2026): April: Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v4i2.1303

Abstract

This study was designed to examine the influence of servant leadership on employee engagement, while also analyzing its relationship with job satisfaction and how job satisfaction influences overall employee engagement. The focus of this study also included an analysis of the role of job satisfaction as a mediating variable at the Jambi Province Public Works and Housing Agency (PUPR). The researchers employed a quantitative approach by distributing a Likert-scale questionnaire to a sample of 59 employees. Prior to drawing conclusions, the primary data was validated through validity and reliability tests, then statistically analyzed using SmartPLS 4.0 software to test each proposed hypothesis. Field observations indicated that the implementation of servant leadership was in the good category, accompanied by high levels of employee engagement and a satisfactory job satisfaction index. Empirically, this study confirmed that servant leadership has a positive and significant influence on both employee engagement and job satisfaction. Furthermore, job satisfaction was found to act as a mediating variable linking the influence of servant leadership on employee engagement. Referring to these findings, it is recommended that management prioritize aspects of well-being, competency development, and recognition of staff contributions. In addition, creating a supportive and collaborative organizational climate is essential to maintaining stable employee satisfaction and engagement.