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All Journal JUDICIOUS: Journal of Management Buguh: Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi Komputer
Kesuma, Wijaya
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Tarif Pajak, Sosialisasi Pajak, E-Filling dan Pengetahuan Perpajakan pada Wajib Pajak Orang Pribadi terhadap Kepatuhan Wajib Pajak: Survey pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Pluit Kesuma, Wijaya; Halim, Sofyan
JUDICIOUS Vol 4 No 2 (2023): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v4i2.1297

Abstract

Tax revenue growth is still below expectations. Low tax rates in Indonesia resulting in low per capita income, low levels of taxpayer compliance, and other factors reflect this. This study aims to determine the effect of tax rates, tax socialization, e-filing, and tax awareness on individual taxpayer compliance at KPP Pratama Jakarta Pluit. This research uses a direct random sampling technique based on the Slovin formula. Research findings show that socialization and tax knowledge influence taxpayer compliance. Primary data used in the research was collected from 100 individual taxpayers through distributing questionnaires. The findings from this study indicate that tax rates and electronic filing have no impact on taxpayer compliance. Taxpayer compliance in paying taxes can be influenced by factors of tax socialization and tax knowledge made to taxpayers. This has a positive impact on taxpayer compliance. Several other variables in this research, such as E-filling, actually have no effect on taxpayer compliance with paying taxes
Perancangan Aplikasi Tracking Proses Produksi pada PT Makmur Bintang Plastindo Berbasis Web Kesuma, Wijaya; Ramadhan, Muhammad Irfan
Jurnal Sistem Informasi Komputer ( SIKOM ) Vol. 2 No. 1 (2025): Volume 2 Nomor 1 Januari 2025
Publisher : Jurnal Sistem Informasi Komputer ( SIKOM )

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Abstract

Penelitian ini mengembangkan aplikasi berbasis web untuk meningkatkan efisiensi produksi di PT Makmur Bintang Plastindo, yang sebelumnya menggunakan metode manual dengan kertas dan pena. Aplikasi ini dirancang untuk mengatasi inefisiensi dan kesalahan dengan menyediakan sistem yang lebih terintegrasi dan akurat. Metode Waterfall digunakan dalam lima tahap: requirement (pengumpulan kebutuhan sistem), design (perancangan arsitektur dan antarmuka), implementation (pengembangan dan pengujian modul), verification (pengujian integrasi), dan maintenance (pemantauan dan peningkatan sistem). Hasilnya, aplikasi ini berhasil meningkatkan efisiensi, mengurangi kesalahan, mempercepat produksi, serta memperbaiki koordinasi antar tim.
PELATIHAN DAN PRAKTIK PEMBUATAN MOKANUSA COOKIES CHEWY BERBASIS MOCAF DESA MERAK BATIN, KECAMATAN NATAR, KABUPATEN LAMPUNG SELATAN sutarto, sutarto; Dewi Puspita Sari, Ratna; Lusi Nugraheni, Irma; Anggileo Pramesona, Bayu; Komala, Ramadhana; Eka Yunianto, Andi; Saragih, Rebecca A F; Musadad, Niam; Kahar, Farid; Kesuma, Wijaya; Fajar Indriansyah Valian, Ihsan; Zaskia Suryadi, Najwa; Kevina; Dima Fasya, Arina; Arbi, M Anugrah; Raditia Maulana, Faras; Adela, Tamara; Kurniawati, Murni; Zahra, Alvika
BUGUH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 6 No. 1 (2026): Maret 2026
Publisher : Badan Pelaksana Kuliah Kerja Nyata Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/buguh.v6n1.3379

Abstract

This community service program aimed to improve community knowledge and skills in utilizing mocaf flour as an alternative to wheat flour through training on producing MokaNusa Chewy Cookies in Merak Batin Village, South Lampung. The method applied a participatory approach involving education, hands-on practice, and continuous assistance. A total of 27 participants were involved, mostly aged over 40 years. The evaluation results showed an increase in average knowledge scores from 68.15 to 84.81, with an improvement of 16.66 points, and 70.4% of participants experienced increased knowledge. Participants were also able to independently apply the processing skills. This program proved effective in enhancing community capacity, promoting local food diversification, and creating opportunities for home-based businesses to support food security and economic empowerment.
Co-Authors Adela, Tamara Anggileo Pramesona, Bayu Arbi, M Anugrah Dewi Puspita Sari, Ratna Dima Fasya, Arina Fajar Indriansyah Valian, Ihsan Kahar, Farid Kevina Kurniawati, Murni Lusi Nugraheni, Irma Musadad, Niam Raditia Maulana, Faras Ramadhan, Muhammad Irfan Ramadhana Komala Saragih, Rebecca A F Sofyan Halim Sutarto Sutarto Yunianto, Andi Eka Zahra, Alvika Zaskia Suryadi, Najwa