Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal Of Business, Finance, and Economics (JBFE) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Arrum Komala Sari
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Optimalisasi Penerimaan Pajak Daerah (Pajak Bumi dan Bangunan /PBB) di Nagari Magek Kabupaten Agam melalui Inovasi Pembayaran Berbasis Hasil Pertanian Dwila Maresti; Titik Delmarsih; Arrum Komala Sari; Syarifah Zuhra; Muhammad Wafiq; Aga Arye Perdana; Rio Rahmat Yusran; Sri Wahyuni Riza; Yessi; Wenny Sofia; Afridian Wirahadi Ahmad
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 3 (2025): Agustus
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i3.212

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk mengoptimalkan pengelolaan Pajak Bumi dan Bangunan (PBB) di Nagari Magek, Kabupaten Agam, yang selama ini menghadapi permasalahan rendahnya kesadaran masyarakat dan ketidakakuratan data objek pajak. Pajak Bumi dan Bangunan (PBB) merupakan salah satu sumber penting Pendapatan Asli Daerah (PAD) yang berfungsi mendukung pembangunan infrastruktur dan layanan publik. Metode pendekatan yang digunakan bersifat partisipatif, edukatif, kolaboratif, dan berbasis bukti melalui wawancara, sosialisasi, pemetaan data pajak, serta diskusi kelompok bersama masyarakat dan pemerintah nagari. Hasil kegiatan menunjukkan bahwa edukasi meningkatkan pemahaman masyarakat terhadap PBB, dan inovasi pembayaran Pajak Bumi dan Bangunan (PBB) menggunakan hasil panen pisang menjadi alternatif solusi yang relevan dengan kondisi lokal, mendukung ketahanan pangan sekaligus meningkatkan kepatuhan fiskal. Program ini juga menghasilkan luaran berupa modul sosialisasi dan peta tematik pajak. Kolaborasi antara universitas, masyarakat, dan pemerintah nagari menunjukkan efektivitas pengabdian berbasis pemberdayaan fiskal lokal yang dapat direplikasi di daerah agraris lainnya
Analisis Implementasi Sistem Keuangan Desa (SISKEUDES) dalam Meningkatkan Akuntabilitas di Nagari Guguak Sarai Arrum Komala Sari; Muhammad Wafiq; Dwila Maresti
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7478

Abstract

This study aims to analyze in depth the implementation of the Village Financial System (SISKEUDES) in an effort to improve financial management accountability in Guguak Sarai Village, Solok Regency. The research focuses on understanding the implementation process, the challenges faced, and the impacts on village governance. Using qualitative descriptive methods, data were collected through interviews with village officials, direct observation of financial management activities, and review of related documentation. The results indicate that the implementation of SISKEUDES can increase administrative efficiency, strengthen transparency, and improve the quality of the preparation and presentation of village financial reports. This system is considered to help make the recording, planning, and reporting processes more structured and easier to trace. However, its implementation still faces several obstacles, such as limited human resource competency, minimal training or outreach activities, and inadequate technological infrastructure. Overall, the use of SISKEUDES makes a significant contribution to improving the accountability of village financial management and supports the realization of good governance principles at the local level.
Co-Authors Afridian Wirahadi Ahmad Aga Arye Perdana Dwila Maresti Muhammad Wafiq Rio Rahmat Yusran Sri Wahyuni Riza Syarifah Zuhra Titik Delmarsih Wenny Sofia Yessi