Garuda - Garba Rujukan Digital

A COMPREHENSIVE STUDY OF SOCIAL AND ECONOMIC TURMOIL: IMPLICATIONS OF THE PROPOSED 40-75 PERCENT ENTERTAINMENT TAX HIKE IN INDONESIA Zainal Arifin; Silvia Ekasari; Dinda Ayu Izmi; Fenny Noor Salam; Teguh Prakoso
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 10 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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This comprehensive study delves into the multifaceted implications of Indonesia's proposed 40-75 percent entertainment tax hike, shedding light on the intricate social and economic landscape it unveils. Focusing on sectors like spas, bars, nightclubs, and karaoke joints, the proposed tax has elicited significant opposition from businesses and workers, triggering concerns about its impact on Indonesia's society. From an economic perspective, spa owners, particularly in Bali, have contested the tax increase, emphasizing potential job losses and economic fallout beyond business owners. The study reveals the profound social implications, emphasizing the threat to financial stability for individuals like Murniyati, a taxi driver dependent on the entertainment sector. Government responsiveness to these concerns, as indicated by a delayed tax hike pending evaluation, reflects a commitment to holistic assessment. Situating the tax within Indonesia's economic policies, the study calls for a balanced approach that considers the interdependencies within the entertainment sector. A legal perspective highlights court challenges, adding a layer of uncertainty for businesses. Regional and demographic differentials, global economic considerations, cultural dimensions, and digital discourse are explored, offering a comprehensive understanding. In exploring societal ramifications, the study considers entertainment services' cultural and social value, emphasizing the need for policies to preserve cultural diversity. The economic landscape is examined for potential ripple effects on employment, and alternative fiscal measures are proposed for a balanced approach. Historical contexts and fairness assessments contribute to a forward- looking perspective.

STRATEGY FOR IMPLEMENTING DIGITAL SKILLS TRAINING AS AN EFFORT TO EMPOWER MSMES IN RURAL AREAS TO INCREASE COMPETITIVENESS AND GLOBAL MARKET ACCESSIBILITY Charisal Matsen A Manu; Loso Judijanto; Zainal Arifin; Yuarini Wahyu Pertiwi; Nur Aini Bunyani
JOURNAL OF COMMUNITY DEDICATION Vol. 2 No. 2 (2023): Journal of Community Dedication
Publisher : Adiba Aisha Amira

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This research outlines a strategic approach to implementing digital skills training programs to empower Micro, Small, and Medium Enterprises (MSMEs) in rural areas, enhancing their competitiveness and facilitating access to global markets. The strategy encompassed a comprehensive needs assessment to identify specific skill gaps, followed by designing and delivering tailored training modules. Utilizing a blend of online and offline resources, the training initiatives were structured to address diverse sectors within the MSME landscape. Rigorous monitoring and evaluation mechanisms were employed to gauge the effectiveness of the training, allowing for real-time adjustments. The strategy also integrated community engagement to foster a supportive ecosystem, ensuring sustained learning beyond the training sessions. The outcomes demonstrated a notable improvement in digital literacy levels among participants, positively impacting their operational efficiency. The strategic implementation of digital skills training emerged as a catalyst for empowering rural MSMEs, positioning them competitively in the global market.

ANALISA EVALUASI SDM TERHADAP KUALITAS KERJA ASN KANTOR CAMAT KEMPAS Rita Seriani; Yaswar Aprilian; Zainal Arifin
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 4 No. 1 (2026): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v4i1.304

This study aims to analyze the effect of human resource evaluation on the work quality of State Civil Apparatus (ASN) at the Kempas Sub-District Office. Human resource evaluation is an important factor in improving the work quality of ASN to ensure optimal public service delivery. This research employs a quantitative method with a descriptive and associative approach. The population of this study consists of all ASN at the Kempas Sub-District Office, totaling 48 employees, all of whom were selected as the research sample using a saturated sampling technique. Data were collected through questionnaires, observations, and documentation. The data were analyzed using validity tests, reliability tests, classical assumption tests, and simple linear regression analysis with the assistance of SPSS software. The results indicate that human resource evaluation has a positive and significant effect on the work quality of ASN at the Kempas Sub-District Office. Therefore, better implementation of human resource evaluation will lead to improved ASN work quality in carrying out their duties and responsibilities.

E-Business Innovation on SME Resilience Model: The Moderating Role of Financial Literacy Wiwin Rosmawati; Loso Judijanto; Amilusholihah; Encep Sopandi; Zainal Arifin; Fandi Achmad
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 1 (2025): April-July 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i1.4729

In the era of advanced digitalization, the ability of SMEs to adapt and adopt e-business innovation is a key factor to survive and compete in the global market. This study aims to determine the effect of e-business innovation in improving the resilience of SMEs and explore the extent to which financial literacy moderates the relationship between the adoption of e-business innovation and SME resilience. This research was conducted in the printing sector of Malang City, Indonesia, which has around 2,145 printing SMEs based on data from the Malang City Cooperative Office in 2023. The research method uses a quantitative approach with a Structural Equation Model (SEM) assisted by the Smart PLS application. The sampling technique used purposive sampling with a sample of 100 SMEs selected based on criteria such as business size, level of e-business technology adoption, and financial literacy. The results showed that the variables studied had a significant and positive effect so that it was accepted. In addition, strong financial literacy can strengthen the relationship between e-business innovation and SME resilience. These findings underscore the importance of improving financial literacy among SMEs as part of the strategy to maximize the benefits of ebusiness innovation in improving SMEs' business resilience.

Bricolage Sumber Daya pada Rintisan Indonesia 2008–2025 melalui Analisis Jaringan Co-citation Loso Judijanto; Zainal Arifin
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 02 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i02.760

Perkembangan ekosistem rintisan (startup) di Indonesia sejak tahun 2008 menunjukkan dinamika yang signifikan, terutama dalam menghadapi keterbatasan sumber daya yang mendorong munculnya praktik resource bricolage. Meskipun konsep bricolage telah banyak dibahas dalam literatur kewirausahaan global, pemetaan struktur intelektual penelitian terkait masih terbatas, khususnya dalam konteks rintisan Indonesia. Penelitian ini bertujuan untuk menganalisis perkembangan konseptual dan jaringan intelektual studi bricolage sumber daya pada rintisan periode 2008–2025 melalui pendekatan bibliometrik berbasis analisis jaringan co-citation. Data diperoleh dari basis data Scopus dan dianalisis menggunakan perangkat lunak VOSviewer untuk memetakan klaster tematik, tren temporal, serta pola kolaborasi penulis, institusi, dan negara. Hasil penelitian menunjukkan bahwa bricolage menempati posisi sentral dalam jaringan kata kunci dan berkembang dari fokus awal pada pendekatan institusional menuju integrasi dengan inovasi, kewirausahaan sosial, dan pembangunan berkelanjutan. Analisis kepenulisan dan kolaborasi global mengungkap peran penulis penghubung serta dominasi beberapa negara utama dalam produksi pengetahuan. Temuan ini menegaskan bahwa bricolage merupakan kerangka konseptual lintas-disiplin yang menjembatani teori kewirausahaan berbasis sumber daya dengan perspektif institusional dan keberlanjutan. Studi ini memberikan kontribusi teoretis dalam memperkaya literatur kewirausahaan serta implikasi praktis bagi pelaku rintisan dan pembuat kebijakan dalam mengelola keterbatasan sumber daya secara inovatif dan adaptif.

The Landscape of MSME Research in Developing Countries Based on Bibliometric Analysis and Visualization of Global Collaboration Networks Loso Judijanto; Zainal Arifin
West Science Journal Economic and Entrepreneurship Vol. 4 No. 01 (2026): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v4i01.2688

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting economic growth, employment creation, and poverty reduction in developing countries. Despite their importance, the rapidly growing body of literature on MSMEs has produced a fragmented research landscape that requires systematic mapping to understand its development and emerging directions. This study aims to analyze the landscape of MSME research in developing countries using a bibliometric approach. Data were collected from the Scopus database and analyzed using bibliometric techniques and visualization tools, particularly VOSviewer, to identify publication trends, collaboration networks, and dominant research themes. The results reveal that MSME research has developed into a multidisciplinary field connecting themes such as entrepreneurship, innovation, financial inclusion, sustainability, and digital transformation. Collaboration network analysis shows that several authors and institutions act as key connectors in the research network, while countries such as India and Indonesia emerge as major contributors to global MSME research. Keyword co-occurrence and overlay analyses indicate that earlier studies primarily focused on entrepreneurship and innovation, whereas more recent research emphasizes digital transformation, technology adoption, and sustainable development goals. These findings demonstrate that MSME research is evolving toward addressing contemporary challenges related to digitalization and sustainable economic development. This study provides a comprehensive overview of the intellectual structure and development trends of MSME research and offers insights for future research directions in the field.

Pemetaan Riset tentang Ekosistem Kewirausahaan: Analisis Bibliometrik dan Co-Word Analysis Loso Judijanto; Zainal Arifin
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 01 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i01.3186

Perkembangan riset tentang ekosistem kewirausahaan menunjukkan pertumbuhan yang signifikan seiring meningkatnya perhatian terhadap kewirausahaan sebagai fenomena sistemik yang melibatkan berbagai aktor, institusi, dan konteks sosial-ekonomi. Namun, pesatnya publikasi dalam bidang ini menimbulkan tantangan dalam memahami struktur pengetahuan, tema dominan, serta arah perkembangan riset secara komprehensif. Penelitian ini bertujuan untuk memetakan lanskap riset ekosistem kewirausahaan melalui pendekatan bibliometrik dan co-word analysis. Data penelitian diperoleh dari basis data Scopus dengan menggunakan kata kunci terkait ekosistem kewirausahaan, dan dianalisis menggunakan perangkat lunak VOSviewer. Hasil penelitian menunjukkan bahwa riset ekosistem kewirausahaan telah mengalami konsolidasi konseptual yang kuat dengan entrepreneurial ecosystem dan innovation ecosystem sebagai tema inti. Selain itu, ditemukan pergeseran fokus riset menuju isu-isu mutakhir seperti teknologi digital, keberlanjutan, kewirausahaan sosial, dan kecerdasan buatan. Analisis jaringan penulis, institusi, dan negara mengungkap dominasi pusat-pusat akademik di Eropa dan Amerika Utara, meskipun kontribusi negara berkembang semakin meningkat. Studi ini memberikan kontribusi dengan menyajikan peta intelektual dan tematik riset ekosistem kewirausahaan, serta menawarkan arah riset masa depan yang lebih inklusif, kontekstual, dan berorientasi pada dampak pembangunan berkelanjutan.

The Influence of Digital Entrepreneurship and Digital Literacy on MSME Performance through Digital Technology Adoption in Indonesia Imam Muhtadin; Zainal Arifin; Fenty Astrina; Cikita Berlian Hakim; Munzir Munzir; Eko Sudarmanto
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.978

This study aims to examine the effect of digital entrepreneurship and digital literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) through the adoption of digital technology in Indonesia. A quantitative research approach was employed using primary data collected from 155 MSME actors through a structured questionnaire measured on a Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to evaluate both the measurement and structural models. The results indicate that digital entrepreneurship and digital literacy have positive and significant effects on MSME performance. Furthermore, both variables significantly influence the adoption of digital technology, which in turn has a strong positive impact on business performance. The findings also confirm that digital technology adoption plays a mediating role in strengthening the relationship between digital entrepreneurship and MSME performance, as well as between digital literacy and MSME performance. Among the variables, digital literacy shows a stronger influence on technology adoption, highlighting the importance of digital skills in driving digital transformation. This study contributes to the literature by providing an integrated model that explains how digital capabilities influence MSME performance through technology adoption in a developing country context. Practically, the findings suggest that enhancing digital literacy and promoting digital entrepreneurial orientation are essential strategies for improving MSME competitiveness and sustainability in the digital economy.

Do Digital Capabilities, Business Process Automation, and Agile Mindset Significantly Affect The Operational Effectiveness of Technology Startups in South Jakarta? Salwa Aulia Novitasari; Zainal Arifin; Muhamad Ammar Muhtadi
West Science Interdisciplinary Studies Vol. 4 No. 03 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i03.2700

The rapid development of digital technology has transformed the operational landscape of technology startups, requiring organizations to enhance their efficiency and adaptability in highly competitive environments. This study aims to analyze the influence of digital capabilities, business process automation, and agile mindset on the operational effectiveness of technology startups in South Jakarta. A quantitative research approach was employed using survey data collected from 125 respondents working in technology startup companies. The data were gathered through structured questionnaires measured using a five-point Likert scale and analyzed using multiple linear regression with SPSS version 25. The results of the analysis show that digital capabilities, business process automation, and agile mindset have positive and significant effects on operational effectiveness. Digital capabilities were found to improve organizational efficiency through the effective use of digital technologies and data-driven decision-making. Business process automation contributes to operational efficiency by reducing manual processes and increasing workflow consistency. Meanwhile, an agile mindset enhances organizational flexibility, enabling startups to respond quickly to market changes and technological developments. The simultaneous testing results also indicate that these three variables collectively explain a significant proportion of operational effectiveness in technology startups. The findings suggest that the integration of digital capabilities, automation technologies, and agile organizational culture plays a crucial role in strengthening the operational performance of technology startups. This study provides practical insights for startup managers and policymakers in developing strategies that support digital transformation and sustainable operational growth.

Do Digital Capabilities, Business Process Automation, and Agile Mindset Significantly Affect The Operational Effectiveness of Technology Startups in South Jakarta? Salwa Aulia Novitasari; Zainal Arifin; Muhamad Ammar Muhtadi
West Science Interdisciplinary Studies Vol. 4 No. 03 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i03.2700

The rapid development of digital technology has transformed the operational landscape of technology startups, requiring organizations to enhance their efficiency and adaptability in highly competitive environments. This study aims to analyze the influence of digital capabilities, business process automation, and agile mindset on the operational effectiveness of technology startups in South Jakarta. A quantitative research approach was employed using survey data collected from 125 respondents working in technology startup companies. The data were gathered through structured questionnaires measured using a five-point Likert scale and analyzed using multiple linear regression with SPSS version 25. The results of the analysis show that digital capabilities, business process automation, and agile mindset have positive and significant effects on operational effectiveness. Digital capabilities were found to improve organizational efficiency through the effective use of digital technologies and data-driven decision-making. Business process automation contributes to operational efficiency by reducing manual processes and increasing workflow consistency. Meanwhile, an agile mindset enhances organizational flexibility, enabling startups to respond quickly to market changes and technological developments. The simultaneous testing results also indicate that these three variables collectively explain a significant proportion of operational effectiveness in technology startups. The findings suggest that the integration of digital capabilities, automation technologies, and agile organizational culture plays a crucial role in strengthening the operational performance of technology startups. This study provides practical insights for startup managers and policymakers in developing strategies that support digital transformation and sustainable operational growth.

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