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Upaya Meningkatkan Minat Baca dan Kesadaran Literasi Siswa Melalui Program KKN di Desa Hendrawan, Risky Pratama; Hanand , Zanuar Hafidz Asani; Enjelika; Serlinawati; Amelia; Putri, Fanie Mardina; Afifullah, Rahmad; Elsandika, Gabriela
NAJWA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 3 No. 1 (2025): Mei
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/najwa.v3i1.329

Abstract

The Literacy Culture Work Program was implemented by students of the Regular Community Service Program (KKN) Period I from the University of Palangka Raya in Kandris Village, Karusen Janang District, East Barito Regency. The program aimed to enhance reading interest and literacy skills among students at SDN and TK Mandiri Kandris. Activities included teaching, literacy education on social issues, school environmental greening, and decorating school walls with inspirational words. Despite challenges such as low reading interest and an unclean school environment, the program successfully motivated students to become more engaged in reading and learning. The outcomes indicated increased participation and literacy awareness among students. The program's sustainability is expected to strengthen the literacy culture in Kandris Village and improve the quality of human resources in the region.
IMPLEMENTASI E-PAJAK DI UNIT PELAKSANA TEKNIS (UPT) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI PEKANBARU Ayara Nattria Mulya; Enjelika; Elly Niel Waty
Journal of Golden Generation Economic Vol. 1 No. 2 (2025): Desember 2025 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v1i2.149

Abstract

Penerapan sistem e-Pajak melalui SMART TAX di Unit Pelaksana Teknis (UPT) Kota Pekanbaru merupakan langkah digitalisasi pelayanan publik yang bertujuan meningkatkan efisiensi layanan serta kepatuhan wajib pajak. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan mengacu pada teori Implementasi Kebijakan Van Meter & Van Horn (1975), yang mencakup enam variabel: standar dan tujuan kebijakan, sumber daya, komunikasi antarorganisasi, karakteristik agen pelaksana, kondisi sosial-ekonomi-politik, serta disposisi pelaksana. Hasil penelitian menunjukkan bahwa e-Pajak memberikan dampak positif berupa peningkatan transparansi, kemudahan akses, dan efektivitas pengawasan terhadap transaksi pajak. Namun demikian, implementasi belum optimal karena masih ditemukan kendala seperti rendahnya literasi digital masyarakat, preferensi pembayaran manual, keterbatasan sarana teknologi, serta kesiapan SDM pelaksana. Upaya UPT dalam meningkatkan kepatuhan wajib pajak dilakukan melalui sosialisasi, peningkatan pelayanan digital, pemberian insentif, serta penguatan pengawasan berbasis sistem real-time. Secara keseluruhan, keberhasilan e-Pajak sangat dipengaruhi oleh kesiapan teknologi dan kapasitas manusia sebagai pelaksana maupun pengguna layanan.
Co-Authors Afifullah, Rahmad Amelia Ayara Nattria Mulya Elly Niel Waty Elsandika, Gabriela Hanand , Zanuar Hafidz Asani Hendrawan, Risky Pratama Putri, Fanie Mardina Serlinawati