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OPTIMALISASI TRANSFORMASI DIGITAL PAJAK DALAM MENDORONG UMKM KREATIF DI TORAJA UTARA Srisetyawanie Bandaso; Wilma Dian Ardiyanti; Dedy Bulelenan
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.18856

Abstract

This study aims to describe how digital tax transformation contributes to improving tax compliance and fostering the economic growth of creative MSMEs in North Toraja Regency. The digital transformation is implemented through online-based systems such as e-Registration, e-Filing, e-Bupot, and e-Faktur, which simplify the tax reporting process without requiring business owners to visit tax offices in person. Using a qualitative approach with in-depth interviews involving creative MSME actors and tax officers, the study finds that the digital system enhances the efficiency and transparency of tax administration. However, several challenges remain, including limited internet access, low digital literacy, and insufficient technical assistance. The findings indicate that digital transformation positively influences tax compliance, particularly among MSMEs that have participated in tax socialization and digital training programs. Improved tax compliance subsequently promotes economic growth through greater business legality, consumer trust, and access to financing. Therefore, digital tax transformation not only simplifies fiscal administration but also serves as a catalyst in building an inclusive and sustainable creative economic ecosystem in North Toraja. Keywords : Creative MSMEs; Digital Tax Transformation;Economic Growth; Tax Compliance.
Pengaruh Daya Tarik Wisata dan Fasilitas Layanan terhadap Kepuasan Wisatawan Pada Objek Wisata Honai Rangga Kecamatan Kapala Pitu Kabupaten Toraja Utara Ellyn Patadungan; Srisetyawanie Bandaso
EXERO : Journal of Research in Business and Economics Vol 8, No 1 (2025)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v8i1.14803

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dari Daya Tarik Wisata (X1), dan Fasilitas Layanan (X2) terhadap Kepuasan Wisatawan (Y) di Honai Rangga. Populasi pada penelitian ini merupakan pengunjung Honai Rangga yang memiliki frekuensi tidak diketahui. Sampel yang diambil sebanyak 68 responden dimana jumlah sampel ditentukan dengan rumus Lemeshow. Penelitian dilakukan pada Tanggal 06 Juli 2022 hingga 17 Juli 2022. Penelitian ini menggunakan data kuantitatif yang diolah dengan aplikasi SPSS versi 25.0 dengan model regresi linear berganda. Sumber data yang digunakan adalah data primer yang diambil langsung dari responden melalui kuesioner. Hasil uji t dan uji F pada penelitian menunjukkan bahwa daya tarik wisata dan fasilitas layanan berpengaruh terhadap kepuasan wisatawan Honai Rangga Kecamatan Kapala Pitu Kabupaten Toraja Utara baik secara parsial (uji t) maupun secara simultan (uji F). Variabel daya tarik wisata menjadi variabel yang paling dominan mempengaruhi kepuasan wisatawan. Daya tarik wisata dan fasilitas layanan memberikan kontribusi sebesar 42,5% dalam terbentuknya kepuasan wisatawan. Daya tarik wisata dan fasilitas layanan memiliki hubungan yang cukup kuat terhadap kepuasan wisatawan.  
Identifikasi Potensi Pemberdayaan Masyarakat Lokal Berdasarkan Pelaksanaan Program Dinas Pariwisata Dalam Mendukung Pengembangan Daya Tarik Wisata Buntu Burake Kabupaten Tana Toraja Ellyn Patadungan; Marniati Marniati; Winta Panimba; Srisetyawanie Bandaso; Theo Rio Madika
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.7939

Abstract

This study aims to identify the potential for local community empowerment based on the implementation of programs carried out by the Tourism Office in supporting the development of the Buntu Burake tourist attraction in Tana Toraja Regency. The research employed a descriptive qualitative approach. Data were collected through observation, in-depth interviews, and documentation involving officials of the Tana Toraja Tourism Office, the Buntu Burake Village Head, local community members, micro, small, and medium enterprise (MSME) actors, and sanitation officers around the tourist attraction. Data were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The findings indicate that the Tourism Office's programs have contributed to the emergence of various community empowerment potentials, including improved human resource capacity through tourism training, the development of local MSMEs, the strengthening of creative economy activities, and increased community participation in supporting tourism activities. The community also possesses considerable potential to develop local products and tourism services that can enhance the attractiveness of the Buntu Burake destination. Nevertheless, several challenges remain, including uneven community participation, limited financial support, and the need for continuous mentoring to optimize community empowerment. These findings suggest that identifying local community empowerment potential can serve as a basis for formulating more effective and sustainable tourism development policies that strengthen community participation in destination management
Pendampingan Pembukuan Sederhana dalam Meningkatkan Kapasitas Pengelolaan Usaha Pelaku UMKM Ekonomi Kreatif Wilma Dian Ardiyanti; Winta Panimba; Westerini Lusdani; Srisetyawanie Bandaso; Dian Intan Tangkeallo
Jurnal Kabar Masyarakat Vol. 4 No. 2 (2026): Mei: JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v4i2.4803

Abstract

Creative economy MSMEs in the creative sector drive local economic growth. Many business owners have failed to implement simple bookkeeping, resulting in a lack of structured financial record. Simple bookkeeping is essential for organised and accountable business management, and this community service effort strives to teach MSME owners. The Sanggalangi' District Head and district staff, along with representatives from traditional Torajan souvenir crafts, blacksmithing, cake businesses, and local agricultural products, attended the event at the district office in North Toraja Regency. A presentation on simple bookkeeping was followed by an interactive discussion to identify participants' financial management difficulties. Participants learned the value of segregating business and personal finances, keeping transaction records, and using financial information to manage and expand their enterprises. The lively conversation showed the necessity for financial management education. This effort is intended to help creative economy MSMEs in Sanggalangi' District adopt simple bookkeeping procedures.
Pelatihan Branding Digital untuk Meningkatkan Daya Saing Destinasi Wisata Budaya Winta Panimba; Westerini Lusdani; Marniati Marniati; Srisetyawanie Bandaso; Ellyn Patandungan
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 3 No. 4 (2025): Oktober : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v3i4.3005

Abstract

This community service program aims to improve the capacity of destination managers, cultural communities, MSME actors, local guides, and tourism awareness groups in applying digital branding as a strategy to enhance the competitiveness of cultural tourism destinations. The main problems faced by partners include weak destination brand identity, low digital literacy, inconsistent social media management, limited ability to develop cultural narratives, insufficient visual promotion quality, and poor integration of cultural attractions, local products, and tourist experiences into a strong destination image. The program employed a qualitative-participatory approach through observation, interviews, focus group discussions, training, content creation practice, digital media mentoring, and evaluation. The participants consisted of tourism awareness groups, cultural communities, local guides, MSME actors, village officials, youth groups, and attraction managers in [Village/Destination Name]. The results indicate improved participant understanding of digital branding concepts, destination identity, cultural storytelling, basic photography and videography, caption writing, content calendars, tourist segmentation, social media management, and sustainable cultural tourism promotion. The program produced a digital destination identity design, sample cultural promotional content, a content calendar, a social media management guide, and a community-based digital branding training model. Therefore, digital branding can strengthen the visibility, image, and competitiveness of cultural destinations in an inclusive and sustainable manner.