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SI PBB TRENGGINAS: UPAYA OPTIMALISASI PEMBAYARAN DAN PEMUTAKHIRAN DATA PAJAK BUMI DAN BANGUNAN DI KABUPATEN MAGELANG Ernawati, Nimas Jimi; Azzahra, Cindy Latvia; Kirana, Cahaya; Tehupuring, Kefas A.J.; Maulana, Adrian; Tantia, Erida Novi; Rosada, Amrina; Agustin, Shifana Neta; Khamidah, Isnaini Fajri; Lani, Anggieta Puspa
Taroa: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2025): Juli
Publisher : LPPM IAI Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52266/taroa.v4i2.4210

Abstract

ABSTRAK: Pajak merupakan salah satu instrumen keuangan negara yang berperan strategis dalam menunjang pembangunan nasional dan kesejahteraan masyarakat. Pajak Bumi dan Bangunan memiliki peran strategis dalam mengembangkan daerah karena seluruh pendapatannya digunakan untuk membiayai pembangunan lokal, sehingga perlu ditingkatkan sebagai sumber Pendapatan Asli Daerah (PAD) yang efektif. Inovasi "Si PBB Trengginas" yang diluncurkan oleh Pemerintah Kabupaten Magelang bertujuan untuk meningkatkan efisiensi pengelolaan Pajak Bumi dan Bangunan (PBB). Pengabdian dilakukan dengan cara terjun langsung ke Balai Desa yang ditunjuk guna membantu optimalisasi penggunaan sistem Si PBB Trengginas bersama petugas PBB setempat.Implementasi sistem ini telah berkontribusi pada peningkatan Pendapatan Asli Daerah (PAD) sebesar 8.2% antara tahun 2022 hingga 2024. Peningkatan Kapasitas SDM, Penguatan infrastruktur, Optimalisasi sistem, dan Edukasi publik diharapkan dapat meningkatkan realisasi target PBB-P2 mencapai 95% pada 2026 sekaligus memperkuat tata kelola pemerintahan berbasis digital di Kabupaten Magelang.
PERAN SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN SIKLUS PERSEDIAAN DAN PERGUDANGAN BERDASARKAN KERANGKA COSO Zahrah, Fatimah; Putri S, Nur Aisyah; Maulana, Adrian; Apriansyah, Resha
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.1916

Abstract

Inventory and warehousing control is an important part of maintaining the effectiveness of a company's operations, as this area is prone to recording errors, loss of goods, and data mismatches. To overcome these problems, companies need an adequate internal control system supported by accurate information technology. This study focuses on reviewing how Accounting Information Systems play a role in strengthening inventory and warehousing cycle control when linked to the five components of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The research was conducted using the literature review method by analyzing ten national journals published in 2021–2025 that discuss internal control, the implementation of COSO, and the use of SIA in inventory management. The results of the study show that most companies have implemented the COSO component, especially in the information and communication aspects, but there are still weaknesses in control and monitoring activities due to the lack of written SOPs, lack of separation of duties, and inconsistent implementation of stock taking. In addition, companies that have used SIA have proven to have more structured and accurate controls through real-time logging, audit trails, and inter-departmental data integration. Thus, the integration of SIA and the COSO framework contributes significantly to improving the effectiveness of inventory and warehousing control and supporting the company's operational efficiency.
THE EFFECT OF PRICE FAIRNESS AND CAFÉ ATMOSPHERE ON CUSTOMER LOYALTY: THE MEDIATING ROLE OF PERCEIVED SATISFACTION (A STUDY AT RUTINITAS COFFEE SHOP IN SUKABUMI) Maulana, Adrian; Arina Lestari, Nurni; Abdul Aziz, Muh
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 2 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i2.4441

Abstract

This study aims to analyze the effect of perceived price fairness and café atmosphere on customer loyalty through customer satisfaction at coffee shops in Sukabumi City. The rapid growth of the coffee shop industry has intensified competition, requiring business owners to better understand factors that influence customer satisfaction and long-term loyalty. Perceived price fairness reflects customers’ evaluations of whether the prices charged are reasonable and proportional to the value received, while café atmosphere represents the physical and emotional environment experienced by customers, including interior design, music, lighting, and overall comfort. This research employs a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to coffee shop consumers in Sukabumi City who have visited coffee shops more than once. The measurement instruments were designed using a Likert scale to capture respondents’ perceptions of price fairness, café atmosphere, customer satisfaction, and customer loyalty. The data analysis technique used in this study is Structural Equation Modeling (SEM) with AMOS, which allows for simultaneous testing of both direct and indirect relationships among the variables. SEM is applied to examine the effect of perceived price fairness and café atmosphere on customer satisfaction, as well as their impact on customer loyalty, both directly and through customer satisfaction as a mediating variable.
Development of Conductive Polymer-Based Materials for Flexible Integrated Electronic Applications Maulana, Adrian; Rifanza, M Habil; Rambe, Jefri Saidi
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 9 No. 1 (2026): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v9i1.54919

Abstract

As electronic devices become more common, EMI is turning into a bigger issue. Conductive polymer composites are considered promising because they are lightweight, resistant to corrosion, easy to shape, and stable. Adding conductive fillers such as graphene, MXene, carbon fibers, or certain metals can further improve their ability to block EMI and conduct heat and electricity. These materials are very thin, but they can block sounds louder than 80 dB. 3D printing and template fabrication are two new ways of making things that allow you to create strong and flexible conductive networks with little filler. However, there are still some issues that need to be addressed, such as how to distribute the filler evenly, control the microstructure, and keep the polymer-filler interface dense. Some proposed improvements are to modify the interface, mix different types of fillers, and build structures that are porous or have more than one layer. If designed and manufactured correctly, these conductive polymer composites can be used in flexible electronics, wearable devices, and next-generation thermal management systems