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Analysis of Service Quality Perceptions Gap Between Students and Management of State Polytechnic of Malang AFIATIN, Yunia; KUSMINTARTI, Anik; DJAJANTO, Ludfi; CANDRAWATI, Triesti
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i4.1596

Abstract

Higher education institutions in Indonesia are facing increasing competition. Service quality is determined by variables such as tangiblility, reliability, responsiveness, assurance, and empathy. This research intends to investigate the gap in service quality between students’ perceptions and management at the State Polytechnic of Malang. This research uses primary data. Descriptive analysis is used to assess the level of service quality difference between the perceptions of the student and the perceptions of management. The result of this analysis is that the average value perceptions of consumers and students are smaller compared to the average value perceptions of management and service providers, which indicates that consumers remain dissatisfied with the quality of services offered by the institution. The results of this research can be used by management to identify the advantages and disadvantages of service quality and determine strategies that can meet the expectations of consumers and students.
Sustainability Accounting and Tax Compliance Education: PT Enha Bena Nusantara Nugrahani, Novi; Putra, Indra Lukmana; Utami, Kuni; Winarto, Edi; Syuliswati, Atika; Widati, Suryan; Afiatin, Yunia
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2782

Abstract

Purpose: This program aims to enhance understanding and implementation of sustainability accounting and tax compliance at PT Enha Bena Nusantara, addressing literacy gaps and integration challenges faced by SMEs. Method: A participatory approach was applied through a two-day training, interactive discussions, and case studies. Data were collected using pre- and post-training questionnaires, observations, and interviews, analyzed through descriptive statistics and thematic analysis. Practical Applications: The five-stage educational model includes assessment, module development, workshop implementation, evaluation, and replication. Materials cover sustainability accounting, bookkeeping, tax regulations, and exercises linking reporting to compliance. Conclusion: The intervention significantly improved participants’ knowledge and awareness of sustainability accounting and tax obligations. The program offers practical solutions to strengthen transparency, fiscal compliance, and long-term competitiveness for SMEs.