Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Bima: Pusat Publikasi Ilmu Pendidikan Bahasa dan Sastra
Elsa Farista
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Bahasa Indonesia sebagai Simbol Kesatuan dalam Dinamika Era Globalisasi pada Masyarakat Kamal M. Azaz Alfian; Ahzu Ainur Rohmah; Elsa Farista; Bima Kurniawan
Jurnal Bima : Pusat Publikasi Ilmu Pendidikan bahasa dan Sastra Vol. 2 No. 1 (2024): Maret : Jurnal Bima : Pusat Publikasi Ilmu Pendidikan bahasa dan Sastra
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bima.v2i1.578

Abstract

The growth of the era of globalization is marked by the rapid flow of information and cultural exchange, this is evidenced by changes in the use of Indonesian by the dominance of the use of foreign languages. The aim of this research is to find out more deeply about Indonesian as a symbol of unity in the dynamics of the era of globalization. This type of research is qualitative with a descriptive approach with data collection techniques using library research. The research results show that Indonesian plays a very important role as a symbol of unity in the era of globalization, especially in the Kamal community. With language education that focuses on preserving authenticity and developing local vocabulary, together with an understanding of the importance of Indonesian as a cultural heritage, can be an effective strategy in maintaining this symbol of unity. Thus, Indonesian is not just a communication tool, but also a solid foundation in building identity and unity amidst the dynamics of the era of globalization.
ANALISIS VALUE FOR MONEY DALAM MEWUJUDKAN EFISIENSI, TRANSPARANSI, DAN AKUNTABILITAS FISKAL: (TRANSFORMASI DIGITAL ADMINISTRASI PBB-P2) Elsa Farista; Eva Nur Atika Devi; Mahbubah Subairi; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2975

Abstract

Introduction: The development of digital technology has brought significant transformation in tax administration, including Rural and Urban Land and Building Tax, but its implementation faces both challenges and opportunities. This study aims to analyze the challenges and opportunities of digitizing the administration of Rural and Urban Land and Building Tax to improve the efficiency and transparency of the tax system. Methods: The method used is a systematic literature study with content analysis of published sources between 2020 and 2024. Results: The novelty of this research lies in the holistic approach that combines technical and social aspects together, in contrast to previous studies that tend to discuss both aspects separately. The results reveal that the main challenges include limited internet infrastructure, low technological literacy, and unpreparedness of government officials, while the opportunities include improving administrative efficiency, transparency, and accountability through technological innovations such as the Local Tax Management Information System and the Indonesian Standard Quick Response Code. The research conclusion shows that the digitalization of Rural and Urban Land and Building Tax administration has the potential to improve the tax system if the challenges of infrastructure, literacy, and human resource capacity can be overcome. Recommendations for future research include empirical field studies, expanding data coverage, exploring the impact of digitization on specific groups, and integrating the latest technologies such as artificial intelligence and block chains in the tax system. Keywords: Digitalization; PBB-P2; Tax Administration; challenges; opportunities.
Co-Authors Ahzu Ainur Rohmah Bima Kurniawan Eva Nur Atika Devi M. Azaz Alfian Mahbubah Subairi MOHAMAD DJASULI