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All Journal Jurnal Nirta: Studi Inovasi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Ahmad Ghani Bilhaq Pasaribu
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya Ananda Febriyani; Sheila Afriliani; Vicky Febima Andrerico; Ahmad Ghani Bilhaq Pasaribu
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2584

Abstract

This study aims to describe and analyze the level of community compliance in paying Land and Building Tax (PBB) from a social and cultural perspective. A qualitative approach was used with a case study method in one of the villages in region X which has varying levels of compliance. Data were collected through in-depth interviews, participatory observation, and documentation, with key informants consisting of taxpayers, community leaders, and village officials. The results of the study indicate that community compliance with PBB payments is not solely influenced by economic and regulatory factors, but also by social values ​​such as mutual cooperation, trust in local government, and cultural norms that live in the community. In addition, perceptions of tax fairness and the real benefits of paying taxes also influence community attitudes. These findings indicate the importance of a cultural approach in tax compliance improvement strategies, especially in areas with strong social characteristics. This study recommends the need for contextual and collaborative PBB socialization with local leaders to build tax awareness based on local values.
PEMANFAATAN TEKNOLOGI AI DALAM MANAJEMEN SUMBER DAYA DATA UNTUK OPTIMALISASI PROSES BISNIS Annisa Nadia Agustina; Febri Elianti Sanhy Sinaga; Ahmad Ghani Bilhaq Pasaribu; Nurbaiti
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.332

Abstract

Penelitian ini bertujuan untuk menganalisis pemanfaatan teknologi kecerdasan buatan (Artificial Intelligence/AI) dalam manajemen sumber daya data untuk mengoptimalkan proses bisnis, khususnya pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Dengan menggunakan metode studi literatur kualitatif, penelitian ini mengkaji berbagai hasil penelitian terkait penerapan AI dalam pengelolaan data, efisiensi operasional, dan transformasi digital. Hasil penelitian menunjukkan bahwa integrasi AI dalam sistem manajemen data mampu meningkatkan akurasi pengambilan keputusan, efisiensi operasional, serta inovasi produk melalui pengolahan dan analisis data secara real-time. Selain itu, AI mendukung strategi pemasaran digital melalui personalisasi layanan dan analisis perilaku konsumen. Namun, efektivitas penerapan AI sangat dipengaruhi oleh kesiapan sumber daya manusia, infrastruktur teknologi, dan dukungan regulasi. Penelitian ini menyimpulkan bahwa AI berperan strategis dalam meningkatkan daya saing UMKM di era digital dan merekomendasikan penelitian empiris lanjutan untuk menilai efektivitas penerapan serta dampaknya terhadap aspek sosial ekonomi di Indonesia.
Co-Authors Ananda Febriyani Annisa Nadia Agustina Febri Elianti Sanhy Sinaga Nurbaiti Sheila Afriliani Vicky Febima Andrerico