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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.