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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Khidmatuna : Jurnal Pengabdian Kepada Masyarakat International Journal of Entrepreneurship, Business, and Creative Economy
Andaru, Fatah Mario
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Social Sciences

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Literature Review on Crowdsourcing for Local Tourism Development Andaru, Fatah Mario; Puspitaningrum, Dika
INOVASI Vol. 12 No. 2 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i2.p450-462.54568

Abstract

Global tourism has been shifting from a mass-market model toward an inclusive and sustainable approach that places local communities at the center of development. However, local tourism initiatives often face challenges such as fragmented governance, limited participation, and weak technological integration. This study aims to examine how crowdsourcing can serve as a participatory innovation mechanism that bridges these gaps by linking community-based tourism with knowledge and innovation management. Using a systematic literature review with a meta-synthesis approach, twelve international and national journal articles published between 2015 and 2025 were analyzed. The findings reveal that crowdsourcing not only facilitates the documentation and transfer of local knowledge but also transforms community wisdom such as traditions, narratives, and cultural practices into authentic tourism products. Digital platforms, including social media and blockchain systems, enhance transparency, collaboration, and equitable benefit sharing among community members. This study concludes that crowdsourcing functions as both a social and technological catalyst for inclusive tourism, enabling sustainable development through active community participation and digital empowerment.
Pendekatan Pengabdian Masyarakat : Pentingnya Pembuatan Laporan Keuangan untuk Bisnis Puspitaningrum, Dika; Andaru, Fatah Mario; Syihabuddin, Muhammad
Khidmatuna: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026): Khidmatuna: Jurnal Pengabdian kepada Masyarakat
Publisher : Institut Agama Islam Sunan Kalijogo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/khidmatuna.v6i2.4343

Abstract

Artikel ini menguraikan mengenai program pendekatan melalui pengabdian masyarakat yang bertujuan untuk meningkatkan pemahaman pemilik usaha atau bisnis mengenai pentingnya pembuatan laporan keuangan. Program ini diselenggarakan untuk para pemilik bisnis dan berfokus pada penerapan software digital akuntansi dalam meningkatkan transparansi dan akurasi laporan keuangan serta kepatuhan terhadap wajib pajak. Melalui rangkaian pelatihan yang melibatkan praktik dengan platform digital akuntansi. Hasil dari pelatihan ini diharapkan dapat meningkatkan pemahaman peserta terhadap konsep dasar pelaporan keuangan dan memberikan manfaat dalam penggunaan platform digital pengelolaan keuangan bisnis. Selain itu, program ini diharapkan dapat memberikan kontribusi yang signifikan dalam memajukan keberlanjutan bisnis, meningkatkan efisiensi operasional, dan mengurangi risiko ketidakpatuhan pajak di kalangan pelaku bisnis.
Tax Avoidance in the Energy Sector: The Influence of Corporate Social Responsibility, Company Size, Profitability Puspitaningrum, Dika; Syihabuddin, Muhammad; Andaru, Fatah Mario
International Journal of Entrepreneurship, Business, and Creative Economy Vol. 6 No. 1 (2026): January
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v6i1.4064

Abstract

This study examines the relationships among Corporate Social Responsibility (CSR), firm size, and profitability, and tax avoidance, proxied by CETR, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, using multiple linear regression analysis. The total sample used is 69 companies. Empirically, the findings indicate that higher levels of CSR disclosure are associated with lower Cash Effective Tax Rates (CETR), indicating greater levels of tax avoidance. These results provide empirical support for legitimacy-based arguments in the tax avoidance literature, which suggest that CSR disclosure can serve as a strategic mechanism to offset reputational risks arising from aggressive tax practices. In contrast, firm size, as measured by total assets, was found to have no significant effect on tax avoidance, indicating that firm size alone does not determine tax planning behavior in the energy sector. Furthermore, profitability exhibits a significant negative relationship with tax avoidance, indicating that firms with stronger financial performance tend to adopt more conservative tax positions, possibly due to greater regulatory and stakeholder scrutiny. By focusing on energy sector firms and using CETR as a cash-based proxy for tax avoidance, this study extends previous empirical evidence on the heterogeneous roles of CSR and profitability in corporate tax behavior and provides sector-specific insights into the existing tax avoidance literature in the context of emerging markets.
Co-Authors Puspitaningrum, Dika Syihabuddin, Muhammad