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Sari, Dela Puspita
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Analisis Sinergi Kecamatan Wilayah Tengah Dalam Peningkatan Sektor Ekonomi Di Kabupaten Situbondo Tahun 2024 Syarofah, Huuriyah Alfiatus; Wulandari, Dila; Bahlefi, Riza; Efendi, Dwi Risky; Prayudi, Shinta Nuriya; Sari, Dela Puspita
PROSIDING SENADIKA : Seminar Nasional Akademik Vol 1 No 1 (2024): PROSIDING SEMINAR NASIONAL AKADEMIK (SENADIKA) 2024
Publisher : PROSIDING SENADIKA : Seminar Nasional Akademik

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

Abstract

Analisis sinergi ekonomi di Kecamatan Wilayah Tengah Kabupaten Situbondo bertujuan untuk memahami hubungan antara sektor pertanian dan non-pertanian dalam mendorong pertumbuhan ekonomi pada tahun 2024. Metode yang digunakan dalam penelitian ini meliputi analisis deskriptif terhadap data sekunder dan wawancara dengan pelaku usaha di masing-masing kecamatan. Hasil penelitian menunjukkan bahwa sektor pertanian, meskipun masih dominan di kecamatan-kecamatan seperti Mlandingan, Kendit, dan Mangaran, memiliki keterkaitan yang erat dengan sektor non-pertanian, terutama kewirausahaan yang berkembang pesat di Kecamatan Panarukan. Sinergi antara kedua sektor tersebut sangat penting untuk menciptakan pertumbuhan ekonomi yang berkelanjutan. Pengembangan sektor non-pertanian, terutama agrobisnis dan industri pengolahan hasil pertanian, memiliki potensi yang besar untuk meningkatkan daya saing kawasan. Kesimpulan dari penelitian ini adalah bahwa dukungan kebijakan yang tepat, pengembangan infrastruktur, serta peningkatan akses modal dan pelatihan kewirausahaan merupakan faktor kunci dalam menciptakan sinergi yang lebih baik antara sektor pertanian dan non-pertanian di Kabupaten Situbondo.
Systematic Literature Review (SLR): Perkembangan Penelitian E-Goverment di Indonsia dengan VOSviewer Wijaya, Muhamad Ilham; Sari, Dela Puspita; Jarti, Nanda
Jurnal Sains dan Teknologi (JSIT) Vol. 5 No. 3 (2025): September-Desember
Publisher : CV. Information Technology Training Center - Indonesia (ITTC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jsit.v5i3.3690

Abstract

This study aims to analyze the development of e-government research in Indonesia using a Systematic Literature Review (SLR) approach supported by bibliometric analysis using VOSviewer software. The review was conducted on scientific publications obtained from the Google Scholar database between 2020 and 2025. The results indicate that the topic of e-government is strongly linked to themes such as bureaucratic transformation, good governance, digital public services, and information technology literacy. Through network visualization and keyword density, it was found that e-government research in Indonesia has experienced a significant increase in line with the Electronic-Based Government System (SPBE) policy. Furthermore, the analysis results show positive trends in Indonesia's E-Government Development Index (EGDI) and Human Capital Index (HCI), reflecting advances in digital infrastructure, increased public literacy, and the effectiveness of public services. Overall, this study concludes that the implementation of e-government in Indonesia plays a crucial role in realizing transparent, efficient, and sustainable governance, as well as supporting the achievement of the Sustainable Development Goals (SDGs).
Management of the Free Nutritious Meal Program in Elementary Schools: A Qualitative Study of Teacher Practices in Bengkulu City, Indonesia Asvio, Nova; Sari, Dela Puspita; Astuti, Meli; Friantary, Heny
PPSDP International Journal of Education Vol. 5 No. 1 (2026): PPSDP International Journal of Education
Publisher : Perkumpulan Program Studi Doktor Pendidikan (PPSDP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59175/pijed.v5i1.907

Abstract

This study examines the management of Indonesia’s Free Nutritious Meal (MBG) program at the classroom level, focusing on planning, organizing, implementation, and evaluation by second-grade teachers at SD Negeri 66, Bengkulu City. A qualitative descriptive design was employed, with data collected through observation, semi-structured interviews (n=8: 1 teacher, 1 principal, 6 students), and documentation over one semester. Data were analyzed using Miles and Huberman’s interactive model. Findings reveal that MBG management remains largely informal and operational. Planning focuses on improving student nutrition and reducing breakfast skipping through coordination with food providers and nutritionists. Organizing involves teachers and students with flexible, spontaneous task division. Implementation proceeds through teacher-student collaboration in food distribution, adapted to provider arrival schedules. Evaluation is conducted through simple observation of student enthusiasm and food quality, with feedback provided to providers for improvement. While the program supports students’ nutritional needs and demonstrates high student engagement, challenges persist in structured coordination, systematic documentation, and food quality control. This study contributes empirical evidence on frontline implementation of school feeding programs in Indonesia and recommends more systematic, documented management approaches at the school level.
The Influence of Tax Avoidance, Managerial Ownership and Profitability on Tax Payment Levels Sari, Dela Puspita; Dewi, Anita Kusuma; Damayanti, Damayanti
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5540

Abstract

Purpose: This study aims to analyze the effects of tax avoidance, managerial ownership, and profitability on the level of tax payments in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Methodology/approach: This study uses secondary data from financial reports. A purposive sampling method was applied, resulting in 85 observations. Data were processed using SPSS version 25 and multiple linear regression analysis. The research includes classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). Results/findings: The results show that tax avoidance has a positive and significant effect on tax payments, managerial ownership has no significant effect, and profitability has a positive but insignificant effect. Simultaneously, the three variables significantly influenced tax payments, with results shaped by the COVID-19 pandemic and related tax policies. Conclusions: This study concludes that tax avoidance is the dominant factor affecting corporate tax payments, whereas managerial ownership and profitability do not have significant effects. However, all three variables jointly affect the tax payment levels. Limitations: This research is limited to property and real estate companies listed on the IDX during 2019–2023, therefore, the findings may not be generalizable to other sectors or periods. Contributions: This study contributes to the accounting and taxation literature in Indonesia and provides insights for policymakers, tax authorities, and company management.
Co-Authors Agusta, Herma Fanani Aisah, Nurul Amzana, Nurus Astuti, Feky Fuji Asvio, Nova Bahlefi, Riza Balqis, Nur Aisyah Shinta Damayanti Damayanti Dewi, Anita Kusuma Efendi, Dwi Risky Egi Radiansyah Fachry Abda El Rahman Febrian, Rizki Firdaus, Raisya Adisty Fitriana Yuliastuti Friantary, Heny Hriadi, Akbar Kusumastuti, Anggit Dyah Listiyawati, Listiyawati Meli Astuti Meryansumayeka Meryansumayeka Nanda Jarti Ompusunggu, Novelin Yohana Pahrurroji, Pahrurroji Paramida, Cici Prassetya, Refki Meidi Prayudi, Shinta Nuriya Shobri, Muhammad Suhendra Suhendra Susanti, Elsa Syarofah, Huuriyah Alfiatus Wartini, Bella Septia Wijaya, Muhamad Ilham Wulandari, Dila Zelpani Zulkardi Zulkardi