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All Journal Bilancia : Jurnal Ilmiah Akuntansi Reflection: Education and Pedagogical Insights Luxury: Landscape of Business Administration JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Prihastomo, Arih Dwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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TARIF PAJAK, SELF ASSESSMENT, KEADILAN, PEMAHAMAN PERPAJAKAN, DISKRIMINASI TERHADAP PENGGELAPAN PAJAK DI KPP PRATAMA PEKANBARU TAMPAN Renaldo, Nicholas; Nicholas, Eric; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Yusrizal, Yusrizal; Veronica, Kristy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i2.5018

Abstract

This study examines the influence of tax rates, self-assessment, fairness, tax understanding, and discrimination on tax evasion at KPP Pratama Pekanbaru Tampan. The population consists of all individual taxpayers registered at KPP Pratama Pekanbaru Tampan. A sample of 100 respondents was selected using incidental sampling. Primary data were collected through questionnaires distributed via Google Forms. The independent variables in this study are Tax Rates, Self Assessment, Fairness, Tax Understanding, and Discrimination. Data were analyzed using multiple linear regression analysis with IBM SPSS Statistics software. The findings reveal that Self Assessment, Fairness, and Discrimination significantly affect tax evasion, whereas Tax Rates and Tax Understanding do not have a significant impact. Penelitian ini menganalisis pengaruh tarif pajak, self assessment, keadilan, pemahaman perpajakan, dan diskriminasi terhadap penggelapan pajak di KPP Pratama Pekanbaru Tampan. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Sampel yang diambil sebanyak 100 responden dengan metode incidental sampling. Data primer diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Variabel bebas dalam penelitian ini adalah Tarif Pajak, Self Assessment, Keadilan, Pemahaman Perpajakan, dan Diskriminasi. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa variabel Self Assessment, Keadilan, dan Diskriminasi berpengaruh signifikan terhadap penggelapan pajak, sedangkan variabel Tarif Pajak dan Pemahaman Perpajakan tidak berpengaruh signifikan.
Akselerasi Pelatihan Manajemen Sumber Daya Industri ( Digital Marketing ) Aprila, Bord Nandre; Purnama, Intan; Prihastomo, Arih Dwi; Novrizal, Dedy; Martias, Fery; Handoyo, Leonardus Teguh; Azmi, Fauzan; Farhas, Rizqon Jamil
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i2.5738

Abstract

The development of digital technology has driven changes in marketing patterns. This community service activity aims to accelerate the improvement of industrial human resource (HR) capacity through digital marketing-based industrial resource management training. The training focuses on strengthening the application of management functions in the context of digital marketing, emphasizing the optimization of industrial resources, including human, financial, material, machine, method, and market aspects. The implementation method is participatory training, integrating concept presentations, interactive discussions, and hands-on practice. The training materials covered the basics of digital management, the use of social media and digital platforms as marketing tools, the implementation of segmentation strategies, market targeting and positioning (STP), and the development of a marketing mix in the digital era. The results of the activity showed an increase in participants' abilities in designing and managing digital-based promotions, optimizing the use of e-commerce platforms, and building a more adaptive and competitive brand image. These findings indicate that accelerating industrial resource management training through digital marketing is an effective strategy for increasing the competitiveness and readiness of industrial human resources in facing the challenges of the Industry 4.0 era.
Educational Strategies for Fortified Goat Milk Development Supported by Digital Financial Ecosystems Hutahuruk, Marice Br; Junaedi, Achmad Tavip; Renaldo, Nicholas; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Andi, Andi; Putri, Novita Yulia; Fransisca, Luciana; Faruq, Umar; Musa, Sulaiman
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.143

Abstract

The development of fortified goat milk offers a promising approach to addressing nutritional deficiencies while creating value-added opportunities in the dairy sector, particularly in rural and peri-urban communities. Despite its potential, many fortified goats milk initiatives remain small-scale due to limited entrepreneurial capacity, weak market integration, and low adoption of digital financial systems. This study aims to examine educational strategies that integrate fortified goat milk development with digital financial ecosystems to enhance enterprise sustainability and scalability. Using a mixed-methods approach, the study combines qualitative interviews and focus group discussions with quantitative survey analysis involving educators, students, dairy producers, and digital finance practitioners. The findings reveal that conventional education emphasizes technical production skills while neglecting financial literacy and digital finance competencies. Integrated educational strategies significantly improve digital banking adoption, financial management practices, and access to microfinancing, which in turn mediate improvements in business performance. The study contributes a novel interdisciplinary framework that links nutrition innovation education with digital finance literacy, offering practical insights for educators, policymakers, and development agencies seeking to strengthen fortified dairy value chains and promote inclusive, digitally enabled agro-entrepreneurship.
Green Digital Education Model with AI and IoT Integration in Sustainable Goat Farming Curriculum Prihastomo, Arih Dwi; Renaldo, Nicholas; Junaedi, Achmad Tavip; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Faruq, Umar; Koto, Jaswar; Jahrizal, Jahrizal; Nyoto, Nyoto; Fransisca, Luciana
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.149

Abstract

The rapid advancement of Artificial Intelligence (AI) and Internet of Things (IoT) technologies has transformed agricultural production systems; however, their integration into agricultural education remains limited. This study develops and evaluates a Green Digital Education Model that integrates AI, IoT, and Material Flow Cost Accounting (MFCA) into a Sustainable Goat Farming Curriculum. Using a Research and Development (R&D) approach, the study followed four phases: needs analysis and curriculum mapping, system development and technological integration, pilot implementation, and evaluation. IoT sensors were deployed to collect real-time environmental and livestock data, which were integrated into a cloud-based dashboard and an AI-driven Decision Support System (DSS). An MFCA module was incorporated to enable environmental cost analysis and greenhouse gas emission calculations based on standardized methodologies. Pilot implementation in selected university courses demonstrated significant improvements in students’ digital literacy, sustainability awareness, and analytical decision-making skills, as evidenced by pre-test and post-test comparisons. Qualitative findings indicated increased engagement, motivation, and interdisciplinary collaboration. The model transforms conventional livestock education into a technology-driven “living laboratory,” aligning agricultural curricula with Education 4.0 principles and sustainability reporting standards. The study contributes a scalable framework for integrating green technology and digital innovation into higher education, supporting environmentally responsible and data-driven agricultural practices.
Value Co-Creation and Digital Marketplace Strategy in Enhancing Commercialization Performance, An Educational Perspective from Fortified Goat Milk Entrepreneurship Prihastomo, Arih Dwi; Renaldo, Nicholas; Junaedi, Achmad Tavip; Panjaitan, Harry Patuan; Nyoto, Nyoto; Hutahuruk, Marice Br; Faruq, Umar; Prayetno, Muhammad Pringgo; Wati, Yenny; Fransisca, Luciana
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.151

Abstract

The rapid transformation of the digital economy has reshaped entrepreneurial practices, particularly within agribusiness sectors that increasingly rely on digital platforms to enhance market reach and competitiveness. This study examines the role of value co-creation and digital marketplace strategy in enhancing commercialization performance from an educational perspective within the context of fortified goat milk entrepreneurship. Using a quantitative explanatory design, data were collected from 156 participants involved in entrepreneurship learning programs integrated with real-world digital commercialization activities. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that value co-creation significantly influences digital marketplace strategy and commercialization performance. Digital marketplace strategy also significantly affects commercialization performance and partially mediates the relationship between value co-creation and commercialization performance. The model demonstrates substantial explanatory power, suggesting that collaborative engagement supported by structured digital systems enhances measurable business outcomes. From an educational perspective, the findings reveal that commercialization performance can function as a practical learning outcome within experiential entrepreneurship education. The study contributes to the literature by integrating service-dominant logic, digital marketing strategy, and entrepreneurship education into a unified framework. It highlights that digital value co-creation is not only a strategic driver of market performance but also a transformative pedagogical approach in technology-enabled agribusiness development.
Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System Prayetno, Muhammad Pringgo; Renaldo, Nicholas; Faruq, Umar; Junaedi, Achmad Tavip; Hutahuruk, Marice Br; Suhardjo, Suhardjo; Prihastomo, Arih Dwi; Nyoto, Nyoto; Panjaitan, Harry Patuan; Fransisca, Luciana
Luxury: Landscape of Business Administration Vol. 4 No. 1 (2026): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v4i1.148

Abstract

The livestock sector plays a crucial role in food security and rural economic resilience; however, goat farming management in developing economies remains largely traditional and weakly integrated with structured environmental accounting systems. This study develops and validates a Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System, which integrates environmental management accounting, Internet of Things (IoT) monitoring, emission estimation, and artificial intelligence (AI)-based decision support within a unified digital platform. Using a design science research approach combined with field validation, the system was implemented in a medium-scale goat farm over a two-month period. The MFCA model quantified material inputs and outputs in both physical and monetary terms, including feed conversion, waste generation, and methane (CH₄) and nitrous oxide (N₂O) emissions based on IPCC Tier 1 guidelines. The results demonstrate improvements in feed efficiency (from 74% to 84%), mortality reduction (from 8% to 4%), increased data accuracy (from 60% to 92%), and a 22% improvement in eco-efficiency ratios. The AI module achieved 87% accuracy in estrus detection and 84% accuracy in early disease classification. The study extends MFCA application from manufacturing to biological production systems and introduces the concept of accounting-driven smart farming, where environmental accounting is embedded within digital infrastructure. The findings contribute to the advancement of Digital Environmental Management Accounting (Digital EMA) and provide a scalable model for sustainable livestock transformation in emerging economies.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Andi Andi Aprila, Bord Nandre Azmi, Fauzan Dedy Novrizal Fransisca, Luciana Handoyo, Leonardus Teguh Harry Patuan Panjaitan Hutahuruk, Marice Br Jahrizal Koto, Jaswar Martias, Fery Musa, Sulaiman Nicholas Renaldo Nicholas, Eric Nyoto Nyoto, Nyoto Prayetno, Muhammad Pringgo Purnama, Intan Putri, Novita Yulia Rizqon Jamil Farhas Suhardjo Suhardjo Suhardjo Umar Faruq Veronica, Kristy Wati, Yenny Yusrizal Yusrizal