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All Journal Civilla : Jurnal Teknik Sipil Universitas Islam Lamongan Jurnal Akuntansi dan Keuangan
Gede Teguh Prasetya Muttiwijaya
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance

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Performance Analysis Of Urban Transport Network In Denpasar City I Gede Fery Surya Tapa; I Ketut Sutapa; Gede Teguh Prasetya Muttiwijaya; I Nyoman Indra Kumara; Decky Cipta Indrashwara
Civilla : Jurnal Teknik Sipil Universitas Islam Lamongan Vol 11 No 1 (2026): MARET
Publisher : Program Studi Teknik Sipil, Fakultas Teknik, Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/cvl.v11i1.1419

Abstract

Denpasar City has experienced many changes in the use of public transportation. In the previous year 18 active routes operating, while currently there are only 5 active routes. Therefore, an analysis of the performance of transportation, route network plans, and operational systems of the transportation is needed. Primary data was obtained from headway surveys, interview surveys, and on-board surveys. Vehicle Operating Cost (VOC) calculations, route network planning, and operational systems used the Department of Transportation method. The results of the analysis showed that almost all routes did not meet the standards of both operational performance and service quality. In this study, 6 routes were planned centered on the east parking lot of Renon field. The results of the new route planning are: Renon-Penatih with a route length of 18.7 km, a circulation time of 61.5 minutes and a total of 13 vehicles; Renon-Ubung with a route length of 22 km, a circulation time of 69.8 minutes and a total of 46 vehicles; Renon-Sanur with a route length of 14.3 km, a circulation time of 45.6 minutes and a total of 3 vehicles.
Dilema Green Tax Administration: Studi Kasus Pendampingan BALAPIN dalam Navigasi Sistem Coretax 2026 I Dewa Agung Nanditiya Putra; Made Andy Pradana Sukarta; Gede Teguh Prasetya Muttiwijaya; Ni Made Mega Abdi Utami
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7386

Abstract

The transformation of tax administration in Indonesia through the implementation of the Coretax Administration System (Coretax), which began in 2025, marks a significant step in the modernization of digital tax systems. This implementation started to have a direct impact on the Annual Tax Return (SPT) reporting process in 2026 for the 2025 fiscal year.  However, this transition also presents adaptation challenges for taxpayers in understanding the new interface and reporting procedures. This study aims to analyze taxpayer adaptation to the Coretax system and explore the role of the Bantu Lapor Pajak Integrasi (BALAPIN) program as an assistance mechanism for annual tax return reporting at Politeknik Negeri Bali. This research employs a qualitative case study approach through participatory observation and interviews conducted during the assistance activities. The findings reveal that taxpayers still encounter several administrative challenges, including difficulties in navigating the system, understanding certain tax status regulations, and managing the complexity of reporting income and assets. The involvement of tax volunteers and supervising lecturers in the BALAPIN program helps bridge tax literacy gaps and improve taxpayers’ understanding of the reporting process. These findings indicate that the success of digital tax administration depends not only on technological advancement but also on adequate literacy support and assistance mechanisms for users.
Co-Authors Decky Cipta Indrashwara I Dewa Agung Nanditiya Putra I Gede Fery Surya Tapa I Ketut Sutapa I Nyoman Indra Kumara Ni Made Mega Abdi Utami