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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen JOURNAL OF SCIENCE AND SOCIAL RESEARCH Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi, Bisnis, dan Humaniora Journal of Innovative and Creativity
Aries Sundoro
Universitas Tangerang Raya
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Nursing Public Health Social Sciences Other

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Optimalisasi Kebijakan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Dan Penerimaan Negara Di Indonesia Hariri Hariri; Nuhfendi Nuhfendi; Caesar Rismanto; Aries Sundoro
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.5685

Abstract

Kebijakan pajak memiliki peran krusial dalam mendukung penerimaan negara dan stabilitas ekonomi. Namun, tantangan dalam kepatuhan wajib pajak masih menjadi isu utama yang harus diatasi oleh pemerintah Indonesia. Artikel ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan wajib pajak dan efektivitas kebijakan perpajakan yang diterapkan di Indonesia. Dengan pendekatan kualitatif berbasis studi literatur, penelitian ini menyoroti berbagai strategi optimalisasi kebijakan pajak guna meningkatkan kepatuhan masyarakat dan penerimaan negara. Hasil kajian menunjukkan bahwa penguatan kebijakan perpajakan yang menekankan simplifikasi regulasi, peningkatan kualitas pelayanan, serta pemanfaatan teknologi digital secara terintegrasi berimplikasi positif terhadap peningkatan kepatuhan wajib pajak dan optimalisasi penerimaan negara.
ANALISIS SWOT DAN PELUANG PASAR UMKM TAHU TEMPE IBU EUIS DI DESA SODONG KECAMATAN TIGARAKSA Lesna Purnawan; Aries Setiawan; Unes Juhaeni; Jaka Slameta; Aries Sundoro
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37163

Abstract

Tahu Tempe adalah salah satu produk olahan kedelai yang populer karena kaya akan nutrisi dan harganya terjangkau. Biasanya tahu dan tempe dikonsumsi sebagai lauk pendamping makanan utama atau sebagai camilan. Proses pembuatan yang relatif sederhana serta harga yang ekonomis membuat tempe banyak diminati oleh konsumen. Saat ini, perkembangan industri tahu tempe sangat penting karena dapat meningkatkan pendapatan, kesejahteraan, dan menciptakan peluang kerja bagi masyarakat. Tujuan dari penelitian ini untuk mengkaji strategi pemasaran usaha industri tahu tempe secara komprehensif menggunakan analisis SWOT (Strength, Weakness,Opportunity, Threat) data yang digunakan dalam penelitian ini menggunakan data kualitatif, dari hasil wawancara dan observasi dilapangan. Analisis SWOT membandingkan faktor internal, seperti kekuatan dan kelemahan, dengan faktor eksternal, seperti peluang dan ancaman. Faktor internal ditempatkan dalam matriks yang disebut Internal Strategic Factor Analysis Summary (IFAS), sedangkan faktor eksternal ditempatkan dalam matriks yang dikenal sebagai External Strategic Factor Analysis Summary (EFAS). Penelitian ini diharapkan dapat memberikan kontribusi yang signifikan dalam merancang strategi keunggulan bersaing yang optimal dan berkelanjutan bagi Pabrik Tahu Tempe Ibu Euis. Selain itu, hasil penelitian ini juga diharapkan mampu memberikan wawasan berharga bagi para pemangku kepentingan, seperti pelaku UMKM, investor, dan pemerintah, dalam mendukung pertumbuhan dan perkembangan UMKM di Indonesia. Penelitian ini tergolong dalam kategori penelitian lapangan, di mana data dikumpulkan langsung di lokasi dengan menyelidiki berbagai masalah yang relevan. Penelitian ini dilakukan pada sektor UMKM, khususnya di pabrik tahu tempe. UMKM Tahu Tempe Ibu Euis di Desa Sodong, Kecamatan Tigaraksa, Kabupaten Tangerang. Metode pengumpulan data yang digunakan mencakup observasi, wawancara, dan dokumentasi, dengan wawancara sebagai instrumen utama.
Optimizing Human Resources in Higher Education Institutions: Strategies and Challenges Nur Azis; Aries Sundoro; Wulandari Wulandari; Novi Irwansyah; Choerul Fakih
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3170

Abstract

Effective human resource (HR) management is a cornerstone for enhancing the quality of higher education institutions. Optimizing HR extends beyond enhancing the competencies of faculty and staff to include strengthening managerial systems, fostering workplace motivation, and leveraging information technology. This study aims to identify effective strategies for HR optimization in universities and explore the challenges encountered during implementation. Employing a descriptive qualitative literature review, the findings reveal that sustainable professional development, merit-based recruitment and promotion, and nurturing a culture of collaboration are most impactful. However, significant obstacles include limited financial resources, resistance to organizational change, and a lack of awareness of the importance of strategic HR management. To ensure sustainable improvement in educational quality, institutional commitment and supportive policies are essential.
Strategi Kebijakan dalam Meningkatkan Kapasitas UMKM Kota Tangerang Selatan Berdasarkan Karakteristik dan Sebaran Usaha Aries Sundoro; Siffa Annisa Fitri Ramadhani; Gusneli
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3373

Abstract

This study aims to analyze the profile and geographical distribution of MSMEs in the restaurant sector in South Tangerang City and formulate a policy strategy to strengthen business capacity based on these characteristics. Using a descriptive-qualitative approach, this study processes secondary data from the South Tangerang City Government in 2025 and interprets it through structural and spatial analysis. The results of the study show that the structure of restaurant MSMEs is dominated by micro enterprises by 83.36%, while small businesses only cover 16.64% and there are no medium enterprises. This condition indicates limited business capacity and the missing middle phenomenon that hinders the development of MSMEs towards a higher scale. In addition, the distribution of MSMEs is uneven between sub-districts, with the highest concentrations being in Pondok Aren, East Ciputat, and Pamulang, while areas such as Setu have a much smaller number of MSMEs. These findings confirm the need for targeted and contextual policies through strategies based on business structures and regional characteristics. These strategies include strengthening the basic capacity of micro businesses, facilitating small business growth, building community-based MSME clusters, and integrating structural-spatial approaches to produce more targeted policies. This research contributes to the preparation of a policy model that can support the equitable distribution of MSME growth and increase the competitiveness of the culinary sector in South Tangerang City
Kolaborasi Mahasiswa KKN Universitas Tangerang Raya dan Badan Narkotika Kabupaten Tangerang dalam Upaya Pencegahan dan Penyalahgunaan Narkoba di Desa Jengkol Kec. Kresek Aries Sundoro; Cipto Suparman; Muhamamad Ikhsanudin Basri; Nurintan Nurintan; Zenita Cilvia Holila
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 3 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i3.1382

Abstract

Drug abuse and trafficking pose serious threats to public health and community well-being. In Jengkol Village, Kresek District, Tangerang Regency, drug-related cases have affected not only adolescents but also the wider community. This community service program applied a community education approach, institutional collaboration, and participatory counseling involving residents, village officials, and experts from the Tangerang Regency National Narcotics Agency. The activity, titled “Education and Socialization on the Dangers of Drugs: Recognize, Avoid, Fight,” was held on 16 November 2025 at the Jengkol Village Hall. The program successfully increased participants’ understanding of drug types, abuse patterns, victim handling mechanisms, and prevention strategies. The results indicate improved public awareness and engagement in anti-drug efforts. Furthermore, participants demonstrated their commitment through the recitation of the Anti-Drug Pledge and the awarding of Anti-Drug Pins, symbolizing a collective movement to combat drug abuse in the community.
STRATEGI DAN IMPLEMENTASI PENINGKATAN KUALITAS SUMBER DAYA MANUSIA DI PERGURUAN TINGGI Aries Sundoro; Novi Irwansyah; Aries Setiawan; Lesna Purnawan; Kuntartoadi Twijugo
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 3 (2026): June 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i3.6518

Abstract

Abstract: Enhancing the quality of human resources (HR) in higher education is a crucial factor in supporting the excellence of teaching, research, and community service. This study aims to identify effective strategies and implementations for HR development within universities. A descriptive qualitative method was used, employing a case study approach in several higher education institutions in Indonesia. The findings reveal that HR quality improvement strategies include faculty training and competency development, academic degree advancement, implementation of a reward and punishment system, and strengthening a professional work culture. Implementation of these strategies faces several challenges, such as budget constraints, resistance to change, and the lack of integrated HR management. Nevertheless, with visionary leadership and institutional policy support, HR development can be pursued sustainably. This study recommends the importance of synergy among university leaders, faculty members, and administrative staff in fostering a conducive work environment for HR quality enhancement. Keywords: Human Resource Quality, Higher Education, Strategy, Implementation   Abstrak: Meningkatkan kualitas sumber daya manusia (SDM) di pendidikan tinggi merupakan faktor penting dalam mendukung keunggulan pengajaran, penelitian, dan pengabdian masyarakat. Studi ini bertujuan untuk mengidentifikasi strategi dan implementasi yang efektif untuk pengembangan SDM di dalam universitas. Metode kualitatif deskriptif digunakan, dengan menggunakan pendekatan studi kasus di beberapa institusi pendidikan tinggi di Indonesia. Temuan menunjukkan bahwa strategi peningkatan kualitas SDM meliputi pelatihan dan pengembangan kompetensi dosen, peningkatan gelar akademik, implementasi sistem penghargaan dan hukuman, dan penguatan budaya kerja profesional. Implementasi strategi ini menghadapi beberapa tantangan, seperti kendala anggaran, resistensi terhadap perubahan, dan kurangnya manajemen SDM yang terintegrasi. Namun demikian, dengan kepemimpinan visioner dan dukungan kebijakan institusional, pengembangan SDM dapat dilakukan secara berkelanjutan. Studi ini merekomendasikan pentingnya sinergi antara pimpinan universitas, anggota fakultas, dan staf administrasi dalam membina lingkungan kerja yang kondusif untuk peningkatan kualitas SDM. Kata kunci: Kualitas Sumber Daya Manusia, Pendidikan Tinggi, Strategi, Implementasi
Pengaruh Leverage Dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Vanesa Intan Azahra; Aries Sundoro; Diah Ayu Sekar Astuti
Jurnal Ekonomi, Bisnis dan Humaniora (EKSISHUM) Vol 6 No 1 (2026): EKSISHUM
Publisher : Universitas Tangerang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzed leverage and sales growth effects on the financial performance of manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during 2020–2024. A quantitative associative approach was used with secondary data from annual financial reports. The population consisted of 44 companies, and 35 companies were selected through purposive sampling. Data analysis included descriptive statistics, classical assumption tests, multiple linear regression, the coefficient of determination, partial testing, and simultaneous testing using IBM SPSS. The results showed that leverage, measured by the Debt to Equity Ratio, had a positive and significant effect on Return on Assets. Sales growth also had a positive and significant effect on Return on Assets. Simultaneously, leverage and sales growth significantly affected financial performance. The coefficient of determination was 0.192, indicating that the model explained 19.2% of financial performance variation, while 80.8% was explained by other factors.
Co-Authors Aries Setiawan Caesar Rismanto Choerul Fakih Cipto Suparman Diah Ayu Sekar Astuti Gusneli Hariri Hariri Jaka Slameta Kuntartoadi Twijugo Lesna Purnawan Muhamamad Ikhsanudin Basri Novi Irwansyah Nuhfendi Nuhfendi Nur Azis Nurintan Nurintan Siffa Annisa Fitri Ramadhani Unes Juhaeni Vanesa Intan Azahra Wulandari Wulandari Zenita Cilvia Holila