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Peningkatan Literasi Proses Bisnis yang Berkelanjutan pada Kelompok Usaha Tani Jeruk Desa Amohola Safaruddin safaruddin; Arifuddin Arifuddin; Mulyati Akib; Nitri Mirosea; Satira Yusuf; Si Made Ngurah Purnaman; Andi Muhammad Fuad Ramadhan; Syaiah Syaiah; Hasnidar Hasnidar; Taufan Sufatriansa Awal; Siti Anugrah Halwia
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 5 No. 1 (2026): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v5i1.2124

Abstract

Indonesia memiliki potensi besar untuk pengembangan jeruk manis yang menjadi salah satu komoditas hortikultura prospektif, namun Kelompok Usaha Tani Jeruk Desa Amohola masih menghadapi rendahnya literasi proses bisnis berkelanjutan yang berdampak pada efisiensi produksi, pemasaran, dan pengelolaan sumber daya. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan kesiapan mitra dalam menerapkan proses bisnis yang terintegrasi aspek ekonomi, sosial, dan lingkungan. Metode kegiatan meliputi identifikasi kebutuhan, sosialisasi, pelatihan, dan pendampingan menggunakan pendekatan Triple Layered Business Model Canvas (TLBMC), disertai monitoring serta evaluasi melalui kuesioner. Kegiatan melibatkan 23 peserta yang terdiri atas aparat desa, kelompok tani, dan mahasiswa. Evaluasi dilakukan melalui pre-test dan post-test untuk menilai peningkatan pengetahuan peserta serta observasi partisipasi masyarakat. Hasil evaluasi menunjukkan materi dinilai jelas oleh 60,87% peserta (jelas/sangat jelas), relevan oleh 65,21% (relevan/sangat relevan), dan bermanfaat oleh 65,21% (bermanfaat/sangat bermanfaat). Metode penyuluhan dinilai efektif oleh 69,56% peserta (efektif/sangat efektif) dan tingkat kesiapan mitra untuk mengimplementasikan proses bisnis berkelanjutan juga tinggi (69,56% siap/sangat siap). Program kegiatan ini menunjukkan efektifnya kegiatan dalam meningkatakan literasi dan kesiapan penerapan praktik usaha tani jeruk yang lebih efisien serta ramah lingkungan, berorientasi pada peningkatan produktivitas, kualitas produk, dan pendapatan, serta tersusunnya modul/panduan proses bisnis berkelanjutan sebagai acuan implementasi.
Teknologi, Data, Dan Layanan: Sinergi Digital Untuk Nasabah Pensiunan Di PT Bank Mandiri Taspen Kantor Cabang Kendari Si Made Ngurah Purnaman; Andi Basru Wawo; Intihanah Intihanah; Nitri Mirosea; Fitriaman Fitriaman; Hasnidar Hasnidar; Erica Refor Beislin; Evania Renata Syalom; Melzi Farnatasya Putri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9713

Abstract

This community service activity aims to improve the digital literacy of retired customers at PT Bank Mandiri Taspen Kendari Branch through educational socialization and direct mentoring related to digital banking services. The main problem identified was the limited digital understanding and skills of retired customers in using banking applications such as ANDAL by Taspen, ASABRI, and MOVIN, resulting in most customers still depending on face-to-face services. The methods used included educational socialization and direct practical mentoring conducted over three months at PT Bank Mandiri Taspen Kendari Branch within the framework of the Merdeka Belajar Kampus Merdeka (MBKM) program. The results showed an improvement in the understanding and confidence of retired customers in using digital banking services. Retired customers who previously relied entirely on face-to-face services began to demonstrate ability and independence in operating digital banking applications. The synergy between technology, data, and services realized through the Business Support role proved effective in supporting the optimization of digital services for retired customers. This activity makes a real contribution to improving the quality of banking services and strengthening the digital literacy of elderly groups in the banking environment.
ANALISIS DAMPAK UKURAN PERUSAHAAN TERHADAP BIAYA LINGKUNGAN DAN EMISI KARBON Si Made Ngurah Purnaman; Andi Muhammad Fuad Ramadhan; Taufan Sufatriansa Awal
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1025

Abstract

This study explores how company size affects environmental costs and carbon emission transparency in Indonesia's metal and mining sector. Despite its economic importance, the industry contributes heavily to environmental harm. Analyzing secondary data from 20 listed companies, most are classified as large firms. Environmental cost reporting varies greatly, from IDR 35 million to IDR 708 billion. Five companies lack valid carbon data or fall short of OJK standards, while PT Trimegah Bangun Persada records the highest emissions. Larger companies tend to report more extensively, though not always comprehensively. The study highlights the need for stricter regulations to ensure environmental reporting transparency.
Transformasi Administrasi Perpajakan di Era Ekonomi Digital: Dari Analisis Data Menuju Kepatuhan Berkelanjutan Fatkhudin Muaziz; Si Made Ngurah Purnaman
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66914/a5bjz784

Abstract

This study aims to analyze the transformation of tax administration in Indonesia in the digital economy era, with a focus on the implementation of the Coretax Administration System (CTAS) and the role of data analytics in promoting sustainable compliance. This research employs a qualitative approach with an interpretive case study design. In addition, participatory observation and documentation studies of relevant tax regulations and policies were conducted to enrich the data. Data analysis was performed using the Miles and Huberman interactive model through the stages of data reduction, data display, and conclusion drawing, with the application of source and method triangulation to ensure data validity. The findings indicate that Coretax implementation has brought fundamental changes to tax administration by integrating all tax business processes into a single integrated digital platform. This system enhances operational efficiency, reduces compliance costs, and strengthens transparency through automated data validation and real-time data access. The utilization of advanced data analytics, including Natural Language Processing (NLP) and machine learning, has begun to be integrated into tax audit processes and supply chain analysis to detect potential non-compliance at an early stage. However, Coretax implementation faces significant obstacles, including system complexity and technical disruptions, infrastructure and digital literacy gaps, as well as human resource and institutional adaptation challenges. This study also finds that tax administration transformation promotes sustainable compliance through compliance by design mechanisms and increased public trust, while also transforming the role of tax consultants into digital mediators and strategic advisors. This study concludes that the success of tax administration transformation is determined not only by technological sophistication but also by institutional readiness, human resource capacity, and the ability to maintain public trust through transparent, fair, and responsive governance.   Keywords: Coretax Administration System (CTAS) / Coretax, Digital economy, Tax administration, Data analytics.     Abstrak Penelitian ini bertujuan untuk menganalisis transformasi administrasi perpajakan di Indonesia di era ekonomi digital dengan fokus pada implementasi Coretax Administration System (CTAS) dan peran analisis data dalam mendorong kepatuhan berkelanjutan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus interpretatif. Selain itu, observasi partisipatif dan studi dokumentasi terhadap regulasi serta kebijakan perpajakan terkait juga dilakukan untuk memperkaya data. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan, dengan penerapan triangulasi sumber dan metode untuk menjamin keabsahan data. Hasil penelitian menunjukkan bahwa implementasi Coretax telah membawa perubahan fundamental dalam administrasi perpajakan melalui integrasi seluruh proses bisnis perpajakan ke dalam satu platform digital yang terpadu. Sistem ini meningkatkan efisiensi operasional, mengurangi biaya kepatuhan, dan memperkuat transparansi melalui validasi data otomatis serta akses data secara real-time. Pemanfaatan analisis data lanjutan, termasuk Natural Language Processing (NLP) dan machine learning, mulai diintegrasikan dalam proses pemeriksaan dan analisis rantai pasokan untuk mendeteksi potensi ketidakpatuhan secara dini. Namun demikian, implementasi Coretax menghadapi hambatan signifikan yang meliputi kompleksitas sistem dan gangguan teknis, kesenjangan infrastruktur dan literasi digital, serta tantangan adaptasi sumber daya manusia dan kelembagaan. Penelitian ini juga menemukan bahwa transformasi administrasi perpajakan mendorong kepatuhan berkelanjutan melalui mekanisme compliance by design dan peningkatan kepercayaan publik, serta mengubah peran konsultan pajak menjadi mediator digital dan penasihat strategis. Penelitian ini menyimpulkan bahwa keberhasilan transformasi administrasi perpajakan tidak hanya ditentukan oleh kecanggihan teknologi, tetapi juga oleh kesiapan kelembagaan, kapasitas sumber daya manusia, dan kemampuan menjaga kepercayaan publik melalui tata kelola yang transparan, adil, dan responsif.   Kata Kunci: Coretax, ekonomi digital, administrasi perpajakan, analisis data, konsultan pajak