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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi Bisnis dan Kewirausahaan Global Education : International Journal of Educational Sciences and Languages
Yesi Kumalasari
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Penerapan Analisis SWOT dalam Mewujudkan Ekowisata Mangrove yang Berkelanjutan Dinda Nasya Atin; Yesi Kumalasari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v2i1.1711

Abstract

Mangrove ecotourism is a form of tourism that aims to preserve mangrove ecosystems while providing economic benefits to local communities. However, to ensure that this ecotourism can develop sustainably, there needs to be a systematic approach in its planning and management. The application of SWOT Analysis (Strengths, Weaknesses, Opportunities, Threats) is an effective method to evaluate various aspects of mangrove ecotourism. This study aims to explore the application of SWOT Analysis in designing strategies to realize sustainable mangrove ecotourism. By analyzing the strengths, weaknesses, opportunities, and threats associated with mangrove ecotourism, this study aims to identify strategies that can improve the sustainability and effectiveness of mangrove ecotourism. The results of this study indicate that SWOT analysis can provide deep insight into the internal and external factors affecting mangrove ecotourism development and assist in formulating appropriate strategies to achieve sustainability goals. The findings provide valuable guidance for more effective planning and management of mangrove ecotourism.
Exploration of Literary Narrative Through the Exile Experience of Mas Marco Kartodikromo Dinda Nasya Atin; Tegar Catur Kurniawan; Yesi Kumalasari
Global Education : International Journal of Educational Sciences and Languages Vol. 1 No. 3 (2024): August: Global Education : International Journal of Educational Sciences and La
Publisher : International Forum of Researchers and Lecturers

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Abstract

This research explores literary narratives through Mas Marco Kartodikromo's experience of exile. By analyzing the literary works he produced during his exile, this research aims to understand how the experience of exile influenced the literary narratives produced by Mas Marco Kartodikromo. Through this approach, this research provides insight into the relationship between personal experiences and literary works.
STRATEGI OPTIMALISASI KEPATUHAN PAJAK MELALUI PENGARUH TARIF PAJAK DAN SANKSI PAJAK: PENDEKATAN SYSTEMATIC LITERATURE REVIEW Yesi Kumalasari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 3 (2025): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8ya5tf93

Abstract

Tax compliance, especially from the MSMEs sector, is one of the important indicators of the success of the self-assessment-based taxation system implemented in Indonesia. However, the level of MSME tax compliance is still relatively low, even in some regions it has not reached 50% of the total business population. This study aims to analyze tax compliance optimization strategies through two main approaches: the influence of tax rates and the effectiveness of tax sanctions. The method used in this study is the Systematic Literature Review (SLR) of journal papers published from 2022-2025. Based on the results of the review of ten empirical studies, it was found that the reduction in tax rates as regulated in PP No. 23 of 2018 tends to increase compliance when supported by an understanding of taxation and simplification of administration. On the other hand, tax sanctions have proven to be effective as a repressive and preventive instrument against tax violations, but only if they are applied consistently and well understood by taxpayers. The disparity in research results shows that the influence of rates and sanctions is not always significant independently, but rather highly dependent on supporting factors such as the quality of tax services, the level of tax literacy, and the effectiveness of policy socialization. A sustainable tax compliance optimization strategy requires synergy between proportional rate reductions, fair application of sanctions, and increasing taxpayer awareness through education and service digitalization. This study recommends a holistic, inclusive, and behavior-based fiscal policy approach to encourage the creation of a stronger compliance culture among MSMEs in Indonesia.  
Co-Authors Dinda Nasya Atin Nadya Wahyu Ratnawati Nur Azka Wahida Tegar Catur Kurniawan