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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Al-Ijtimā: Jurnal Pengabdian Kepada Masyarakat
Zahirah, Aishwarya Shafa
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Efektivitas Pemanfaatan Teknologi Informasi dalam Sistem Penagihan Mega Distributor di PT Semen Indonesia (Persero) Tbk Zahirah, Aishwarya Shafa; Vendy, Vicky
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2515

Abstract

This research aims to evaluate information technology's effectiveness in the Mega Distributor billing system, a business model with a centralized sales mechanism focusing on the billing process from the Operating Company (OpCo) to PT Semen Indonesia (Persero) Tbk. The use of information technology is the adoption of paperless in the Mega Distributor billing system, known as MD Paperless. This research uses a qualitative approach with a case study method conducted at PT Semen Indonesia (Persero) Tbk. The primary and secondary data were obtained through observation, documentation, and interviews with five informants. The results of this research show that the implementation of MD Paperless increases time efficiency and reduces operational costs. The risk of human error in the billing process is also significantly reduced. However, the implementation of MD Paperless has an obstacle, namely the existence of system problems from external parties. However, the company overcame these obstacles using a temporary manual scheme.
PENGARUH TAX AWARENESS, TAX MORALE, DAN PEER GROUP TERHADAP TAX COMPLIANCE WAJIB PAJAK ORANG PRIBADI DENGAN INTENTION TO COMPLY SEBAGAI VARIABEL MEDIASI Zahirah, Aishwarya Shafa; Dwi Suhartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3472

Abstract

Introduction: This research aims to investigate the many variables influencing tax compliance among individual taxpayers at KPP Pratama Surabaya Rungkut. It will examine the importance of tax awareness, tax morale, and the impact of peer groups, emphasizing the desire to comply as a mediating variable. Methods: This study employed a quantitative methodology, gathering primary data through questionnaires distributed in both online and offline formats to a sample of 100 individual taxpayers registered at KPP Pratama Surabaya Rungkut. Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: The results show that being more conscious of taxes and having a strong sense of tax morality both make people more likely to comply, which in turn has a big effect on how well they really do. Simultaneously, peer groups seem to exert little influence on the desire to comply or on actual tax compliance. An in-depth analysis reveals that the desire to comply serves as a mediator in the relationship between tax knowledge and tax compliance (complete mediation) as well as in the relationship between tax morale and tax compliance (partial mediation). The results support the Theory of Planned Behavior, emphasizing that intention serves as a key predictor of actual behavior. This research suggests that enhancing internal motivation via tax education and the development of moral values may be an effective strategy to increase tax compliance among individual taxpayers in metropolitan areas like Surabaya. Keywords: Tax Awareness, Tax Morale, Peer Group, Intention to Comply, Tax Compliance
Pelatihan Pemanfaatan Sampah Organik Di Lingkungan Pondok Pesantren Putri Assunniyyah Kencong Jember Zahirah, Aishwarya Shafa; Rifqi, Niswah Khaliya; Putri, Annisa Ika; Fatmala, Rizqi Eka; Fadhilatuzzahro, Mutiara; Ramadhani, Zahidah; Ramadhani, Sabina Fitri; Rahman, Fazlul
Al-Ijtimā': Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2024): Oktober
Publisher : Lembaga Penelitian, Publikasi Ilmiah dan Pengabdian kepada Masyarakat (LP3M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/aijpkm.v5i1.134

Abstract

Waste management is one of the important aspects of environmental conservation efforts, organic waste refers to waste derived from natural materials that are easily decomposed, such as food waste and dry leaves. This waste has the potential to be processed into useful compost, which can improve soil quality and support agriculture and plant growth. The process involves the decomposition of organic matter by microorganisms, such as bacteria and fungi, which turn the waste into a nutrient-rich material. Organic waste that is not handled properly can have a negative impact on environmental hygiene. The training on the utilization of organic waste into compost fertilizer conducted at Pondok Pesantren Putri Assunniyyah Kencong, Jember aims to provide skills and knowledge on organic waste management in making compost fertilizer. The implementation of this work program has three stages of implementation, namely socialization, training, and mentoring to female santri. During the training, the female students learned how to identify and collect suitable organic materials, such as vegetable scraps, fruits, and dry leaves, as well as hands-on practice of making compost fertilizer that can be used for the boarding school's agricultural land located on the 5th floor. The results of this organic waste utilization training show that the students have more interest in sustainable outcomes and a significant increase in the students' understanding of organic waste management. Keywords: Waste Management, Organic Waste, Compost Fertilizer
Efektivitas Pemanfaatan Teknologi Informasi dalam Sistem Penagihan Mega Distributor di PT Semen Indonesia (Persero) Tbk Zahirah, Aishwarya Shafa; Vendy, Vicky
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2515

Abstract

This research aims to evaluate information technology's effectiveness in the Mega Distributor billing system, a business model with a centralized sales mechanism focusing on the billing process from the Operating Company (OpCo) to PT Semen Indonesia (Persero) Tbk. The use of information technology is the adoption of paperless in the Mega Distributor billing system, known as MD Paperless. This research uses a qualitative approach with a case study method conducted at PT Semen Indonesia (Persero) Tbk. The primary and secondary data were obtained through observation, documentation, and interviews with five informants. The results of this research show that the implementation of MD Paperless increases time efficiency and reduces operational costs. The risk of human error in the billing process is also significantly reduced. However, the implementation of MD Paperless has an obstacle, namely the existence of system problems from external parties. However, the company overcame these obstacles using a temporary manual scheme.
Co-Authors Dwi Suhartini Fadhilatuzzahro, Mutiara Fatmala, Rizqi Eka Fazlul Rahman Putri, Annisa Ika Ramadhani, Sabina Fitri Ramadhani, Zahidah Rifqi, Niswah Khaliya Vendy, Vicky Vicky Vendy