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AGUNG ZULFIKRI
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Jurnal Multidisiplin West Science
Published by Westscience Press
ISSN : 2986139X     EISSN : 2964206X     DOI : https://doi.org/10.58812/jmws
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal yang menerbitkan artikel penelitian yang mencangkup multidisiplin, yang meliputi : Humaniora dan ilmu sosial, Ekonomi Bisnis , Koperasi & Perbankan, Ekonomi Syariah, Ekonomi Pembangunan, Pengembangan SDM, Perpajakan dan Asuransi Niaga. Jurnal ini diterbitkan oleh West Science Press.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 875 Documents
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The Influence of Modern Sports on Local Community Recreational Sports in Murung Raya Regency from a Development Perspective Saputra, Indra Jaya; Said, Laila Refiana; A, Eprinalia; Nainggolan, Patardo Haholongan
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3400

Abstract

This study aims to analyze the influence of modern sports penetration on the existence of local recreational sports in Murung Raya Regency from a development perspective. The background of this study is based on the tendency of marginalization of traditional sports due to the dominance of modern sports driven by policy, media, and infrastructure development. This phenomenon not only impacts changes in recreation patterns, but also has implications for weakening social capital and community cohesion. The method used is a qualitative-explanatory approach with a case study design and a development ethnography approach. Data were collected through in-depth interviews, participant observation, Focus Group Discussions (FGDs), and analysis of regional policy documents. The analysis was conducted using McDonaldization theory, social capital theory, and a post-developmentalist perspective. The results show that the dominance of modern sports occurs through three main mechanisms: institutional (policy and budget), cultural (perception of modernity), and spatial (conversion of public space). This shift has resulted in decreased community participation in traditional sports, weakened cross-generational social interaction, and reduced collective capacity in participatory development. The conclusion of this study confirms that the marginalization of local recreational sports is a structural problem that has implications for the socio-cultural resilience of the community. Therefore, a community-based policy model is needed that integrates traditional sports into regional development as an instrument for strengthening social cohesion and local identity.
Pengaruh Literasi Digital terhadap Kompetensi Profesional Guru PAI di Kota Depok Syukur, Taufik Abdillah; Handoko, Puji; Ningsih, Nikem Kurnia; Mauldfi Sastraatmadja, Achmad Harristhana
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3401

Abstract

Penelitian ini mengkaji pengaruh literasi digital terhadap kompetensi profesional guru Pendidikan Islam di Depok, Indonesia. Seiring dengan semakin meluasnya integrasi teknologi digital dalam dunia pendidikan, pemahaman akan dampaknya terhadap kemampuan profesional guru menjadi sangat penting. Sebanyak 150 guru Pendidikan Islam berpartisipasi dalam penelitian ini, dengan data dikumpulkan melalui survei skala Likert. Data dianalisis menggunakan SPSS versi 25, dengan menerapkan analisis korelasi dan regresi. Temuan penelitian menunjukkan adanya korelasi positif yang kuat (r = 0,72) antara literasi digital dan kompetensi profesional, di mana literasi digital menjelaskan 52% varians dalam kompetensi profesional guru. Penelitian ini menggarisbawahi pentingnya literasi digital dalam meningkatkan keterampilan pedagogis guru Pendidikan Islam, yang menunjukkan bahwa pelatihan literasi digital yang ditargetkan dapat secara signifikan meningkatkan efektivitas pengajaran dan keterlibatan siswa. Hasil penelitian ini memiliki implikasi bagi pembuat kebijakan pendidikan dan program pelatihan guru yang bertujuan untuk meningkatkan kualitas pendidikan melalui integrasi teknologi.
Kapabilitas Pemasaran Digital dan Pengaruhnya terhadap Kinerja Kewirausahaan UMKM di Surabaya Sudirjo, Frans; Maulina, Evaf; Rahayu, Estri Purwani
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3402

Abstract

Penelitian ini mengkaji dampak keterampilan pemasaran digital terhadap kinerja kewirausahaan Usaha Mikro, Kecil, dan Menengah (UMKM) di Surabaya, Indonesia. Di era digital, kemampuan memanfaatkan alat pemasaran digital sangat penting bagi kesuksesan bisnis, namun banyak UMKM yang menghadapi tantangan dalam memanfaatkan sumber daya tersebut secara efektif. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari 145 pemilik dan manajer UMKM melalui kuesioner terstruktur yang didasarkan pada skala Likert. Data dianalisis menggunakan SPSS versi 25, dengan hasil menunjukkan korelasi positif yang kuat antara keterampilan pemasaran digital dan kinerja kewirausahaan. Analisis regresi lebih lanjut mengungkapkan bahwa keterampilan pemasaran digital berkontribusi signifikan terhadap kinerja bisnis, menjelaskan 51% varians dalam kinerja kewirausahaan. Temuan ini menyoroti pentingnya keterampilan pemasaran digital dalam mendorong pertumbuhan penjualan, akuisisi pelanggan, dan kesadaran merek. Studi ini menekankan perlunya pemilik dan manajer UMKM berinvestasi dalam pelatihan pemasaran digital untuk meningkatkan keunggulan kompetitif dan kesuksesan bisnis secara keseluruhan.
Determinants of Tax Compliance among Small and Medium Enterprises: An Empirical Study in Indonesia Judijanto, Loso; Nurhayadi, Willy; Mayndarto, Eko Cahyo; Ahalik, Ahalik; Kristanto, Eri; Sudarmanto, Eko
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3403

Abstract

This study investigates the factors influencing tax compliance among Small and Medium-Sized Enterprises (SMEs) in Indonesia. Using a quantitative approach, data were collected from 150 SME owners and managers through a structured survey with Likert-scale questions. The study examines the impact of tax knowledge, tax attitudes, administrative burdens, business size, and financial constraints on tax compliance. Data analysis was performed using SPSS version 25, employing descriptive statistics, correlation analysis, and multiple regression analysis. The results reveal that tax knowledge and positive tax attitudes are the strongest predictors of tax compliance, while administrative burdens and financial constraints negatively affect compliance. The study highlights the need for improved tax education and simplified tax procedures to increase compliance rates among SMEs. The findings offer valuable insights for policymakers aiming to design more effective tax policies and strategies to encourage higher tax compliance in the SME sector of Indonesia.
Tax Incentives and MSME Growth: Empirical Evidence from Indonesian Small Businesses Judijanto, Loso; Junaidi, Ahmad; Hanifah, Azimah; Kaswoto, Junet; Respatiningsih, Inneke
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3404

Abstract

This study investigates the impact of tax incentives and financial literacy on the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach was employed, surveying 175 MSME owners using a Likert scale questionnaire. The data was analyzed using SPSS version 25, with descriptive statistics, correlation analysis, and multiple regression analysis conducted to examine the relationships between the independent variables (tax incentives and financial literacy) and the dependent variable (MSME growth). The results show that both tax incentives and financial literacy positively affect MSME growth, with financial literacy having a slightly stronger influence. Tax incentives provide financial relief, enabling MSMEs to reinvest in their businesses, while financial literacy equips business owners with the knowledge needed to make informed decisions. The study highlights the importance of integrating tax incentive awareness and financial literacy programs to promote sustainable growth and competitiveness in MSMEs. Policy recommendations include simplifying tax procedures, increasing awareness of available incentives, and enhancing financial education programs for MSME owners.

Page 88 of 88 | Total Record : 875

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