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All Journal Jurnal Mirai Management Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA)
Smith, Khalid Al Hadring
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ADAPTING HR DIGITALIZATION STRATEGIES IN TANAH LAUT’S MSMES AMID THE FOURTH INDUSTRIAL REVOLUTION Khalid Al Hadring Smith; Annisa Sari; Nur Fadillah Suprayitno; Kurniawan Harminsyah Baharuddin
Jurnal Media Akademik (JMA) Vol. 3 No. 8 (2025): JURNAL MEDIA AKADEMIK Edisi Agustus
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/1fdc7t73

Abstract

This study aims to examine the adaptation strategies of human resource (HR) digitalization in micro, small, and medium enterprises (MSMEs) in Tanah Laut Regency in response to the challenges of the Industrial Revolution 4.0. The research method employed is a literature review from various relevant scholarly sources that capture the real conditions of MSMEs in Tanah Laut. The findings indicate that the main challenges faced by MSME actors include low digital literacy, limited technological infrastructure, and resistance to change. Nevertheless, digital adaptation has begun through HR training, utilization of digital platforms, and support from local government policies. This analysis is reinforced by the application of technology adaptation theories such as the Technology Acceptance Model (TAM), Diffusion of Innovations (DOI), and the Unified Theory of Acceptance and Use of Technology (UTAUT). The study highlights the critical importance of synergy between human resource capacity building, digital infrastructure development, and adaptive regulations in promoting sustainable digital transformation in the MSME sector.
Meta-Analisis Faktor Pendorong dan Penghambat Adopsi Teknologi UMKM di Tanah Laut Smith, Khalid Al Hadring; Kurniawan, Ardi; Yuswanita, Lativa; Baharuddin, Kurniawan Harminsyah
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10073

Abstract

Transformasi digital menjadi kunci peningkatan daya saing usaha mikro, kecil, dan menengah (UMKM) di era Revolusi Industri 4.0. Penelitian ini bertujuan mengidentifikasi faktor pendorong dan penghambat adopsi teknologi pada UMKM di Indonesia dengan fokus kontekstual pada Kabupaten Tanah Laut, Kalimantan Selatan. Metode yang digunakan adalah systematic literature review (SLR) dan meta-analysis terhadap 35 artikel ilmiah, laporan BPS, serta dokumen kebijakan terkait digitalisasi UMKM pada periode 2014–2025. Analisis dilakukan melalui content analysis dan thematic coding berdasarkan kerangka teori Technology Acceptance Model (TAM), Diffusion of Innovations (DOI), dan Unified Theory of Acceptance and Use of Technology (UTAUT). Hasil penelitian menunjukkan bahwa faktor pendorong adopsi teknologi meliputi persepsi kemudahan dan kegunaan teknologi, dukungan kebijakan pemerintah, ketersediaan infrastruktur digital, serta pengaruh sosial dan jejaring bisnis. Faktor penghambat mencakup rendahnya literasi digital, keterbatasan biaya, infrastruktur internet yang belum merata, dan resistensi terhadap perubahan. Analisis kontekstual Tanah Laut memperlihatkan peran pemerintah lokal yang dominan melalui program pelatihan dan fasilitasi modal, namun hambatan infrastruktur dan literasi digital masih menjadi tantangan utama. Penelitian ini merekomendasikan peningkatan literasi digital berbasis komunitas, pengembangan infrastruktur internet di desa produktif, insentif fiskal untuk early adopter, serta penguatan kolaborasi triple helix guna membangun ekosistem inovasi. Temuan ini diharapkan menjadi referensi akademis dan masukan kebijakan dalam mempercepat transformasi digital UMKM di daerah semi-periferal. Kata kunci: UMKM, Adopsi Teknologi, Digitalisasi, Meta-Analisis, Literasi Digital.
Penguatan Literasi Perpajakan pada Generasi Muda: Studi Pengabdian Masyarakat Prodi Akuntansi Perpajakan Politala di SMK Negeri 1 Takisung Smith, Khalid Al Hadring; Abdillah, M. Riduan; Hadiani, Yasir; Andreawan, Anto; Kurniawan, Ardi
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 4 No 2 (2025): Oktober 2025
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v4i2.654

Abstract

Abstrak Kegiatan pengabdian masyarakat bertema “Penguatan Literasi Perpajakan pada Generasi Muda” dilaksanakan oleh Program Studi D4 Akuntansi Perpajakan Politeknik Negeri Tanah Laut (Politala) di SMK Negeri 1 Takisung, Kabupaten Tanah Laut, Kalimantan Selatan. Tujuan utama kegiatan ini adalah meningkatkan pemahaman siswa terhadap konsep dasar perpajakan, menumbuhkan kesadaran pajak sejak dini, serta memberikan pengalaman aplikatif bagi mahasiswa melalui kegiatan edukasi dan pendampingan. Metode pelaksanaan mencakup ceramah interaktif, simulasi pengisian SPT Tahunan, praktik administrasi pajak sederhana (NPWP dan EFIN), serta diskusi kelompok. Hasil evaluasi menunjukkan peningkatan signifikan pada literasi perpajakan siswa, dengan rata-rata skor pemahaman meningkat dari 41,2% menjadi 82,7% setelah kegiatan. Antusiasme siswa terhadap materi dan partisipasi aktif mahasiswa sebagai fasilitator turut memperkuat efektivitas program. Kegiatan ini juga menegaskan peran strategis kampus vokasi dalam pelaksanaan Tridharma Perguruan Tinggi, khususnya dalam aspek pengabdian kepada masyarakat. Program edukasi pajak ini diharapkan menjadi model penguatan inklusi keuangan berbasis pajak yang dapat direplikasi di sekolah-sekolah menengah lainnya di Kalimantan Selatan untuk mendukung peningkatan kesadaran pajak generasi muda dan keberlanjutan pembangunan daerah. Kata Kunci: Literasi Pajak, Edukasi Pajak, Kampus Vokasi, Politala, Inklusi Keuangan Abstract The community service activity entitled “Strengthening Tax Literacy Among the Young Generation” was conducted by the D4 Tax Accounting Study Program of Politeknik Negeri Tanah Laut (Politala) at SMK Negeri 1 Takisung, Tanah Laut Regency, South Kalimantan. The main objectives of this program were to enhance students’ understanding of basic taxation concepts, foster early tax awareness, and provide practical experience for students through educational and mentoring activities. The implementation methods included interactive lectures, simulations of annual tax return (SPT) filing, basic tax administration practices (NPWP and EFIN registration), and group discussions. The evaluation results showed a significant improvement in students’ tax literacy, with the average comprehension score increasing from 41.2% to 82.7% after the program. Students’ enthusiasm for the material and the active participation of Politala students as facilitators further strengthened the program’s effectiveness. This activity also highlights the strategic role of vocational higher education institutions in carrying out the Tri Dharma Perguruan Tinggi, particularly in community service. The tax education program is expected to serve as a model for strengthening tax-based financial inclusion that can be replicated in other vocational schools across South Kalimantan to support the improvement of young people’s tax awareness and the sustainability of regional development. Keywords: Tax Literacy, Tax Education, Vocational Higher Education, Politala, Financial Inclusion
Peningkatan Pengendalian Manajemen, Kepatuhan Perpajakan, dan Literasi Keuangan untuk Keberlanjutan Bumdes Desa Guntung Besar: Penelitian Baharuddin, Kurniawan Harminsyah; Khalid Al Hadring Smith; Haris Reza Fathony; Lativa Yuswanita; Titik Wijayati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3270

Abstract

The management of Village-Owned Enterprises (Bumdes) in Guntung Besar Village faces challenges related to management control and tax compliance, which impact the economic sustainability of the village. Therefore, this community service aims to improve management control and tax compliance in Bumdes through training and socialization on effective management control models and tax obligations such as Corporate Income Tax (PPh Badan) and Value Added Tax (VAT). The implementation of this service was carried out using an interactive training approach, direct mentoring, and simulations. The results show an increase in the understanding of Bumdes managers regarding financial management and tax obligations, which contributes to enhanced transparency and operational accountability. Furthermore, a better understanding of tax obligations encourages Bumdes managers to comply more effectively with applicable tax regulations, thus improving the credibility and sustainability of Bumdes. This community service is expected to serve as a model for other villages in improving the efficient, transparent, and regulation-compliant management of Bumdes.
Co-Authors Andreawan, Anto Annisa Sari Ardi Kurniawan Haris Reza Fathony Kurniawan Harminsyah Baharuddin Lativa Yuswanita M.Riduan Abdillah Nur Fadillah Suprayitno Titik Wijayati Yasir Hadiani Yuswanita, Lativa