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All Journal Jurnal Projemen UNIPA Jurnal Pengabdian Masyarakat Nian Tana
Maria Rasdiana Bure
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN SIKKA Margaretha Yulianti; Maria Febrianti Doa; Maria Rasdiana Bure
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.922

Abstract

This study aims to analyze the effectiveness of the collection of Rural and Urban Land and Building Tax (PBB-P2) and its contribution to Local Original Revenue (PAD) in Sikka Regency during the period 2020-2023. The method used is descriptive quantitative with secondary data from the financial statements of the Sikka Regency Regional Revenue Agency. The results showed that the effectiveness of PBB-P2 collection fluctuates, with an average effectiveness of 90.10% which is classified in the effective category. However, the contribution of PBB-P2 to PAD is still very low, with an average of only 4.34%, which falls into the category of very less. Factors such as the low level of taxpayer compliance, tax arrears, as well as the lack of updating tax object data and socialization are the main obstacles. Therefore, optimization in tax collection strategies, increasing public awareness, and updating tax data are needed to increase the effectiveness and contribution of PBB-P2 to the PAD of Sikka Regency.
Analisis Peran SDM Yang Kompetitif Sebagai Penentu Keberhasilan Dan Pengembangan Usaha Dalam Koperasi Sumber Berkat Abadi Maumere Maria Rasdiana Bure; Dwi Ainul Mardiah Rachman; Hildensia Dortiana Daba; Maria Imelda Ero Wuwur; Ita Sulfiana Sari
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 4 No. 2 (2026): April: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

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Abstract

This study aims to analyze the role of competitive human resources (HR) as a determinant of business success and development at the Sumber Berkat Abadi Maumere Cooperative. The method used was descriptive qualitative through interviews, observations, and document review. The results indicate that the implementation of competitive HR is carried out through development, training, performance management, and vision-mission-based strategies. The main factors supporting competitiveness are competence, education, motivation, discipline, innovation, communication, work ethic, work environment, and leadership. Indicators of success are evident in the expansion of branches to several regions and high public trust. Obstacles identified include the lack of a written performance appraisal system and limited technology-based training. This study concludes that competitive HR is the key to the cooperative's progress.
Strategi Pengembangan Sumber Daya Manusia yang Kompetitif pada Toko Roti Helen Cempaka Maria Rasdiana Bure; Yosefin Vitrian Nona Tresna; Maria Olgantina Lue; Camelia Indriani Trisanty Lodan; Maria Imelda Dua Ate
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 4 No. 2 (2026): April: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

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Abstract

Human resources (HR) are an important factor in determining the success of a business because they play a role in increasing productivity, service quality, and company competitiveness. In an era of increasingly intense business competition, companies are required to have a competitive, professional workforce that is capable of adapting to technological developments and customer needs. This paper aims to identify competitive human resource development strategies at Helen Cempaka Bakery and their impact on business progress. The method used in this paper is a descriptive method with a literature study approach and observation of the business conditions at Helen Cempaka Bakery. The results of the discussion show that human resource development strategies at Helen Cempaka Bakery are implemented through job training, guidance and supervision, motivation, improvement of work discipline, teamwork development, and the use of modern technology and equipment. In addition, indicators of competitive human resources include ability, expertise, knowledge, and good work attitudes. Human resource development has a positive impact on improving employee performance quality, business productivity, service quality, and customer satisfaction. Therefore, continuous human resource development is highly necessary so that Helen Cempaka Bakery can maintain competitiveness and continue to grow amid business competition.
Co-Authors Camelia Indriani Trisanty Lodan Dwi Ainul Mardiah Rachman Hildensia Dortiana Daba Ita Sulfiana Sari Margaretha Yulianti Maria Febrianti Doa Maria Imelda Dua Ate Maria Imelda Ero Wuwur Maria Olgantina Lue Yosefin Vitrian Nona Tresna