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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Ardita Wahyu Hidayah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Strategi Capacity Building Dalam Organisasi Nirlaba (Studi Kasus Keberhasilan Kitabisa.Com Dalam Pengelolaan Donasi) Ardita Wahyu Hidayah; ⁠Fadiyah Haya; ⁠Femilia Putri Hendriani; Suci Ramadhanti; Firman
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1315

Abstract

Artikel ini menganalisis strategi capacity building yang diimplementasikan oleh Kitabisa.com, platform crowdfunding terkemuka di Indonesia, untuk meningkatkan efektivitas pengelolaan donasi. Melalui pendekatan kualitatif dengan studi kasus, penelitian mengungkap bahwa integrasi teknologi digital, kemitraan strategis, dan transparansi operasional menjadi pilar utama keberhasilan platform ini dalam mengumpulkan donasi lebih dari IDR 2,5 triliun pada tahun 2023. Hasil penelitian menunjukkan bahwa pendekatan holistik dalam capacity building meliputi pengembangan SDM, infrastruktur teknologi, dan tata kelola meningkatkan kepercayaan donor dan keberlanjutan organisasi. Temuan ini memberikan wawasan bagi organisasi nirlaba lain dalam mengoptimalkan kapasitas operasional di era digital.
Optimalisasi Penerimaan Negara di Tengah Kesenjangan Kepatuhan Pajak: Analisis Kritis terhadap Strategi Ekstensifikasi dan Intensifikasi Pajak Ardita Wahyu Hidayah; Femilia Putri Hendriani; Suci Ramadhanti; Wahjoe Pangestoeti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1179

Abstract

State revenue from taxes plays a vital role in financing national development. However, tax realization often faces challenges in the form of low levels of taxpayer compliance, which creates a gap between potential and actual revenue. This study aims to analyze the implementation of tax intensification and extensification strategies in optimizing state revenue, including policy effectiveness, obstacles in the field, and alternative approaches to improve compliance and tax potential. This article discusses efforts to optimize state revenue through two main strategies, namely tax extensification and intensification, with reference to case studies and data from various institutions and regions. Extensification focuses on broadening the tax base through attracting new taxpayers, while intensification refers to improving the efficiency and effectiveness of collection from existing taxpayers. The analysis shows that the main obstacles in implementing these two strategies include low tax awareness, weak monitoring systems, and inconsistent data between agencies. Therefore, a more comprehensive, data-driven, and taxpayer education-oriented policy integration is needed to reduce the compliance gap and promote sustainable revenue growth.
Co-Authors Femilia Putri Hendriani Firman Pangestoeti, Wahyu Suci Ramadhanti ⁠Fadiyah Haya ⁠Femilia Putri Hendriani