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All Journal International Journal of Business, Management and Economics ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat
Ahmad Zubadul Afiq
Universitas Islam Jember
Economics, Econometrics & Finance Social Sciences

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Analysis of Factors Affecting Public Awareness and Payment of Land and Building Tax in Jember Regency Farida Umi Choiriyah; Miftakhul Jannah; Siti Nur Azizatul Luthfiyah; Ahmad Zubadul Afiq; Achmad Fawaid; Salman Alfarizy
International Journal of Business, Management and Economics Vol. 7 No. 2 (2026): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v7i2.3587

Abstract

This Study examines the phenomenon of public awarness regarding tax payments for the sake of the common good (maslaha) in Jember Regency, an area administratively comprising 31 districts, 22 urban villages, and 226 rural villages. A qualitative phenomenological method was employed, utilizing primary data gathered through surveys and interviews with village and urban village officials. Secondary data werw obtained from statistics Indonesia (BPS) reports, books, and previous research journals. Informants were selected representatively from the 31 disctrics, covering 28 villages or urban villages distributed across five regions of Jember, purposive sampling was used to select these interviewees. Data analysis and validation techniques included prolonged engagement, triangulation, and member checking. The results reveal a disparity in tax payment awareness between urban and rural areas in Jember. Urban residents demonstrate higher compliance, supported by better education levels, economic conditions, and a greater understanding of the role of taxes in driving development. Conversely, awareness in rural areas varies, some residents do not pay taxes regularly, often waiting for collections officers to visit. However, one area ini South Jember stands out, despite being a rural setting, the community’s Land and Building Tax payment rate is notably high (60-80%). This is attributed to the local government’s strategic collection approach, which ties tax settlement to the processing of administrative documents at the village level. Delays in tax payments in Jember generally stemnot from economic inability, but from a lack of awareness, understanding, and information regarding tax obligations and payment schedules. Given that tax payment align with the concept of maslaha, as tax revenue returns to the community through infrastructure improvements, public facilities, education, healthcare, and government subsidies, it is essential to enhance public outreach and education regarding tax payments for the benefit of the people of Jember
Peningkatan Kompetensi Pelayanan Nasabah melalui Simulasi Transaksi Penyetoran dan Penarikan Tabungan pada Siswa SMK Nurul Yaqin Ahmad Zubadul Afiq; Khittah Ashilah; Farida Umi Choiriyah; Achmad Fawaid; Moh. Jeweherul Kalamaiah
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 4 No. 3 (2026): Jurnal Pengabdian dan Kemitraan Masyarakat (ALKHIDMAH)
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/8ypyze94

Abstract

Customer service is a crucial aspect of Islamic financial institutions, requiring technical skills, communication skills, attention to detail and a professional attitude. The limited practical experience of vocational school students in handling Islamic savings transactions formed the background to this community service initiative. This activity aims to enhance the customer service competencies of students at Nurul Yaqin Vocational School through training, transaction simulations, and practical mentoring in collaboration with lecturers from the Faculty of Sharia Economics and Business and the Wirolegi Branch of BMT Nusantara. The activity employed a participatory approach comprising the stages of needs identification, training, service simulations, and evaluation. Data was collected through observation, documentation, interviews, as well as pre-tests and post-tests. The results of the activity demonstrated an improvement in participants’ competencies, as evidenced by an increase in the average pre-test score from 61.40 to 86.70 in the post-test—a rise of 41.21 per cent. In addition to improved understanding, the students also demonstrated development in transaction skills, customer service communication, administrative accuracy, and self-confidence. This initiative demonstrates that practice-based learning through collaboration between educational institutions and Islamic financial institutions is capable of supporting improvements in students’ employability in line with the needs of the industry.
Co-Authors Achmad Fawaid Farida Umi Choiriyah Khittah Ashilah Miftakhul Jannah Moh. Jeweherul Kalamaiah Salman Alfarizy Siti Nur Azizatul Luthfiyah