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All Journal Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Gudang Jurnal Multidisiplin Ilmu
Nidia Rismania Dewi
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Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengembangan Organisasi Badan Usaha Milik Desa (BUMDES) Di Desa Bojonggambir Kecamatan Bojonggambir Kabupaten Tasikmalaya Lian Ayu Kembarani; Andi; Nidia Rismania Dewi
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 1 (2025): GJMI - JANUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i1.1302

Abstract

Studi ini terinspirasi oleh fenomena pengembangan organisasi yang bertujuan untuk mendorong kemajuan dan pertumbuhan usaha desa. (BUMDes). Studi ini bertujuan untuk memahami perkembangan badan usaha milik desa (BUMDes) di desa Bojonggambir, wilayah Tasikmalaya. Dalam studi ini, penulis menggunakan teori Seattle. Studi ini adalah penelitian teknis yang menggunakan metode kualitatif, dan seiring dengan kemajuan penelitian, deskripsi tentang objek-objek tertentu sedang dibuat. Studi teknis ini bertujuan untuk memformalkan, mendokumentasikan, menganalisis, menjelaskan, atau menginterpretasikan situasi terkini yang sedang terjadi. Ini juga mencakup personel yang menyediakan informasi penelitian, teknik pengumpulan data, teknik analisis data, dan teknik validasi data. Kelompok subjek dan sampel dalam penelitian ini terdiri dari karyawan Badan Usaha Milik Desa (BUMDes) di wilayah Bojonggambir, pejabat desa, dan perwakilan warga setempat. Berdasarkan diskusi mengenai pengembangan BUMDes di desa Bojonggambir dan sekitarnya, dapat disimpulkan bahwa tujuan utama telah tercapai secara fundamental. Namun, kerjasama (jaringan) antara organisasi belum sepenuhnya terjalin, dan kolaborasi dengan "Belt and Road" hanya dibangun sebagai agen Brilink, yang bertujuan untuk mengembangkan program yang komprehensif.
The Influence of Employee Competence on the Effectiveness of Motor Vehicle Tax Management at the Regional Revenue Management Center in Tasikmalaya Regency Ira Nuraidah; Arifah Rosmayudi; Dian Herlina; Nidia Rismania Dewi
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.1050

Abstract

Taxes are a key source of revenue for both national and local governments, serving an important function in supporting development and enhancing public welfare. Motor vehicle tax is one of the potential contributors to local revenue; however, taxpayer compliance in Tasikmalaya Regency remains low, as reflected in the high number of vehicles that have not renewed their registration and the limited use of digital payment services. This situation may hinder the region’s revenue performance. Therefore, this study examines the influence of employee competence on the effectiveness of motor vehicle tax management at the Tasikmalaya Regency Regional Revenue Management Center. Using a quantitative approach with two variables—employee competence (X) and management effectiveness (Y)—the study applies simple linear regression analysis. The findings show that employee competence significantly affects tax management effectiveness, contributing 86.6% with a regression coefficient of 1,094. The hypothesis testing yields a t-value of 10.486 and a significance level of 0.000, which is below the 0.005 threshold. These results highlight the essential role of employee competence in improving motor vehicle tax management. In conclusion, employee competence is identified as a key factor in enhancing the effectiveness of motor vehicle tax management in Tasikmalaya Regency.
Co-Authors Andi Arifah Rosmayudi Dian Herlina Ira Nuraidah Lian Ayu Kembarani