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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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Abstract

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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Abstract

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

Abstract

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.