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Rahmatika Pertiwi Matondang; Hafiza Adlina; Onan Marakali Siregar

Jurnal Bintang Manajemen (JUBIMA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the effectiveness of online and offline marketing strategies in increasing used car sales at Yuna Mobil Showroom Rantau Prapat. The research background is based on the rapid development of information technology and digitalization, which encourage businesses to combine conventional and digital marketing strategies to reach a wider range of consumers. This research employed a descriptive qualitative method with data collection techniques including observation, in-depth interviews, documentation, and triangulation. The results indicate that online marketing plays a significant role in building brand awareness, expanding market reach, and providing fast and efficient access to information through social media, marketplaces, and instant messaging applications. However, this strategy has not been fully effective in converting consumer interest into actual purchase decisions, as customers still require direct product experience. Conversely, offline marketing is proven to be more effective at the decision-making stage due to direct interaction, test drives, and higher consumer trust in the actual condition of used cars. Therefore, the effectiveness of marketing will be optimized if online and offline strategies are implemented in an integrated and complementary manner. This study provides practical contributions for automotive business players in designing marketing strategies aligned with local consumer characteristics, as well as academic contributions to the development of marketing management studies in the digital era.

Indri Iswardhani

Jurnal Bintang Manajemen (JUBIMA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to map the development of literature on the implementation of ISO 31000:2018 as a risk management standard through bibliometric analysis. Using VOSviewer software, this study analyzed 500 scientific articles sourced from Google Scholar. Citation metric analysis results show significant research productivity and impact, with a total of 4,514 citations, an h-index of 34, and a collaboration pattern with an average of 2.40 authors per article. Keyword network mapping identified five main thematic clusters: (1) Risk Management Operational Processes and Stages; (2) Framework and Standard Implementation; (3) Specific Analysis Methods (FMEA); (4) Enterprise Risk Management and Case Study Approaches; and (5) Technology Application. The research findings reveal that this field of study has reached a good level of maturity, with the main focus still on the technical aspects of standard implementation, but has expanded towards integration with digital transformation and enterprise-level risk management approaches. The results of this study can serve as a guide for academics and practitioners in identifying research trends and future risk management development.  

Dimas Pramudya Sanjaya; Chefli Chefli; Eunike Leoni Sinaga; Abbyl Mohar Muhammad

Jurnal Bintang Manajemen (JUBIMA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the integration of administration, state property management, human resources, and finance in supporting a facilitative immigration system. These four aspects are essential pillars for maintaining efficiency, effectiveness, and transparency in public service delivery within immigration institutions. However, their implementation often operates separately, causing inefficiency and delays in administrative decision-making. Using a descriptive-analytical approach based on literature review and regulatory analysis, this study finds that structured collaboration among administrative units strengthens internal coordination and improves service quality for the public. Administration functions as the foundation for documentation and record management, state property supports operational infrastructure, human resources drive organizational performance, and finance ensures program continuity and budget accountability. The integration of these components creates a more adaptive, transparent, and accountable work system to face global challenges, especially in the era of digital public services. The study recommends implementing an integrated information system, enhancing personnel competencies, and optimizing budget planning and supervision to achieve professional and competitive immigration governance.

Nengsih Yulianingsih; Ririn Riyani; Silvi Rahmasari Lestari; Malikah Fauziani; Silvia Rahma Wati +3 more

Jurnal Pengabdian Bidang Kesehatan 2025 PPNI UNIMMAN

Pneumonia is a leading cause of morbidity and mortality in toddlers in Indonesia. Poor family knowledge about pneumonia prevention worsens children's health, necessitating educational efforts as a promotional and preventive measure. This community service activity aims to increase family knowledge and awareness regarding pneumonia prevention in toddlers through health education at Bayu Asih Regional Hospital, Purwakarta, in 2025. Implementation methods included lectures, interactive discussions, and the distribution of educational leaflets to 18 families of toddlers treated in the pediatric ward. Evaluation was conducted by comparing pretest and posttest results. The results showed an average increase in knowledge of 18%, from 76.7 to 90.3. Participants gained a better understanding of the risk factors, signs and symptoms of pneumonia, and preventive measures. Furthermore, families were more motivated to maintain environmental cleanliness, complete immunizations, and provide optimal nutrition for toddlers. In conclusion, family education is effective in increasing family understanding and awareness regarding pneumonia prevention in toddlers and can be a sustainable program in healthcare facilities.

Maryati Maryati; E Puspitasari; N Sukesi

Jurnal Pengabdian Bidang Kesehatan 2025 PPNI UNIMMAN

Bullying is a serious problem that negatively affects students’ mental health, self-esteem, and academic achievement. Resilience functions as a protective factor that enables victims of bullying to remain adaptive despite adverse experiences. Peer support has been shown to enhance self-confidence, social competence, and psychological resilience among adolescents. This community service program aimed to strengthen students’ resilience through peer support training at SMP Negeri  Semarang in July 2025. A total of 18 students identified by school counselors as bullying victims participated in three training sessions: (1) education on bullying and resilience, (2) resilience skills training including emotional regulation, problem solving, and positive thinking, and (3) peer support group formation. The Connor-Davidson Resilience Scale (CD-RISC-10) was used to measure resilience before and after the intervention. Findings indicated an increase in average resilience scores from 21.6 to 29.6, representing a 37% improvement. Qualitative observations revealed enhanced self-confidence, improved emotional regulation, and stronger social support from peers. These results demonstrate that peer support-based resilience training is effective in improving students’ psychological adaptability. The intervention can serve as a school-based psychosocial strategy to foster mental well-being among adolescents, particularly those who have experienced bullying.

Wim J. Winowatan; I Nyoman Siryayasa; Irva Yulia Rohmah

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

The Community Service (PKM) program for the 2025 academic year in Buntu Datu Tourism Village, Mengkendek District, Tana Toraja Regency, aims to enhance the human resources (HR) capacity in managing community-based tourism villages. This village has great tourism potential, supported by basic facilities such as gazebos, halls, camping areas, and food stalls that cater to tourists’ activities. However, tourism village management still faces challenges such as limited facilities, low digital promotion skills, lack of innovation in developing tourist attractions, and suboptimal use of village funds to support the tourism sector. The PKM implementation methods involve socialization, training, interviews, field observations, and Focus Group Discussions (FGD) with the community, village officials, and tourism awareness groups (Pokdarwis). Through a participatory approach, this activity successfully improved the community's understanding of destination management, tourist services, facility management, and digital promotion strategies via social media and online platforms. Although the impact was limited due to the relatively short duration of the assistance, the activity received high appreciation from the community and emphasized the importance of collaboration between the community, government, and academics. It is hoped that follow-up programs will strengthen local capacity, enhance tourism attractiveness, and support the sustainable economic welfare of the Buntu Datu Tourism Village community.

Susanna Silvia Sembiring

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

The North Sumatra Provincial Museum, as one of Indonesia’s leading cultural tourism destinations, encounters challenges in facilitating effective communication for international visitors. Despite housing extensive collections of Batak, Malay, and Nias artifacts that attract thousands of tourists annually, the limited use of English often constrains intercultural interaction. This study aims to examine the role of English as a medium of communication in enhancing foreign visitors’ experiences, identify linguistic barriers, and propose improvement strategies. Employing a descriptive qualitative case study design, data were collected through in-depth interviews and participant observation involving 50 international tourists (aged 18–65) from Europe, the Americas, and Asia who visited between January and March 2023. Data were analyzed thematically using NVivo software, supported by museum documents such as brochures and the website. Findings revealed that English proficiency among staff and the availability of English-language materials increased visitor satisfaction by 75%. However, communication barriers included the strong local accent (reported by 40% of respondents) and the lack of English-language audiovisual guides, which limited engagement. Recommendations include intensive English training focused on tourism vocabulary and phonetics, development of multilingual digital content, and collaboration with universities for volunteer interpreters. This research contributes theoretically to applied linguistics in tourism and practically to museum management enhancement.

Aditya Pratomo

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Employee turnover in Jakarta’s star-rated hotels remains high in the post-pandemic period, ranging from 11–38% annually, which significantly affects service quality and industry competitiveness. This phenomenon is driven by a combination of job insecurity due to massive layoffs, job stress from excessive workload and long working hours, and a mismatch between young employees’ career expectations and traditional HR practices. Millennials and Gen-Z tend to prioritize self-development, meaningful work, and work–life balance, making them more mobile and open to new opportunities. This study aims to identify the dominant factors influencing turnover, explore the perceptions of HR managers and frontline staff regarding the policy–practice gap, and formulate relevant HR strategies for the post-pandemic context. A qualitative case study approach was employed, involving in-depth semi-structured interviews, non-participant observation, and documentation review, analyzed using Miles, Huberman & Saldaña’s interactive model. Data validity was ensured through triangulation, member checking, and peer debriefing. Findings reveal a significant gap between HR policies and their implementation, weakening retention strategies. The study proposes integrated strategies including consistent employer branding, adaptive and transparent compensation, needs-based digital training, fair work flexibility, and competency-based career mapping. The main contribution lies in formulating a combinatorial HR model that provides a practical retention roadmap while enriching the hospitality HRM literature in Indonesia.

Putri Ayu Andriani Simanjuntak

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to assess the quality and impact of supporting tourism facilities at Sisingamangaraja XII International Airport in strengthening the development of Lake Toba as a Super Priority Destination. The airport holds a strategic role as the main gateway for tourists visiting the Lake Toba area, making the quality of services and the completeness of facilities crucial aspects in creating a memorable travel experience. The research employed a qualitative approach with data collected through in-depth interviews with key informants, direct field observations, and documentation. Data analysis was conducted using the (SERVQUAL) model, which evaluates five key dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The findings reveal that the airport has provided several tourism-supporting facilities, including ground transportation services, food and beverage outlets, as well as souvenir and gift shops. However, the implementation of these facilities has not yet reached optimal performance. Identified challenges include the limited choice of transportation options to and from various tourist destinations, the lack of authentic Lake Toba culinary offerings at food and beverage outlets, and the insufficient promotion of local products at souvenir shops. Furthermore, the absence of essential services such as travel agencies and money changers has negatively affected convenience, particularly for international tourists who require accessible information, transactions, and travel services. These findings indicate that improving supporting facilities at Sisingamangaraja XII International Airport is an urgent necessitySuch efforts are expected to enhance the quality of airport services, increase tourist satisfaction, and ultimately reinforce Lake Toba’s position as a leading national and international tourism destination.

Mitha Arisoepraba; H. Harfandi

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to analyze the strategies of Grand Royal Denai Hotel Bukittinggi in enhancing guest satisfaction through the provision of halal food, considering the growing global halal tourism trend and Indonesia's significant potential as a country with a majority Muslim population. Furthermore, the increasing awareness among Muslim travelers regarding the importance of consuming halal food constitutes an essential background for this research. Employing a qualitative approach with a descriptive method, the study was conducted in October 2024 using data collection techniques including observation, interviews with management and guests, as well as documentation. The data were analyzed using a SWOT approach to identify the hotel’s strengths, weaknesses, opportunities, and threats. The results indicate that Grand Royal Denai possesses strengths such as a commitment to halal standards, a professional kitchen team, a strategic location, and menu variety, while its weaknesses include the absence of MUI halal certification and limited digital promotion. The primary opportunity arises from the increasing halal tourism trend, whereas threats involve intense competition among hotels and changes in modern consumer preferences. By leveraging its strategic location and the potential of the halal tourism market, the hotel is able to increase guest visits and enhance overall satisfaction. Overall, the halal food provision strategy has proven effective in improving guest satisfaction; however, the hotel needs to innovate its menu, expedite halal certification, and strengthen digital-based promotion to maintain competitiveness. In addition, this study contributes to the development of halal tourism and serves as a practical reference for other Sharia-compliant hotels.

Lutfi Nurul Khairiyah Dinata; Awaluddin Awaluddin

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

The background of this study is based on the importance of implementing CRM strategies in the hospitality industry, particularly in facing business competition challenges and meeting the ever-evolving needs and expectations of customers. In the context of sharia tourism, which is beginning to develop in West Sumatra, good service and long-term relationships with guests are significant added values for the sustainability of a hotel. The objective of this study was to determine how the CRM concept is implemented at Hotel Royal Denai Bukittinggi, and to what extent CRM contributes to building customer loyalty. This study uses a qualitative approach with a descriptive method. Data was collected through in-depth interviews with the Human Resource Development (HRD) department, direct observation of guest service activities, and relevant documentation studies.The research findings indicate that the implementation of CRM at Hotel Royal Denai is still not optimal. The hotel does not yet have an integrated customer data management system, and its communication strategies with guests remain conventional and lack sustainability. Additionally, certain aspects of service, such as the completeness of room facilities, the speed of response to guest complaints, and the friendly attitude of staff, still need improvement. However, the management acknowledges the importance of CRM as a key strategy for enhancing customer satisfaction and fostering long-term relationships with guests.

Ade Sintya Devi; Ida Bagus Putra Yadnya; Kadek Ayu Ekasani

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

The importance of educational tourism in Indonesia and Bali lies in its ability to combine education with tourism experiences, empower local communities, and support cultural and environmental preservation. With the right approach, educational tourism can become one of the main pillars in the development of sustainable tourism in Indonesia. The development of educational tourism in Indonesia and Bali not only provides educational benefits for visitors but also supports local economic growth and cultural preservation. With the proper approach, educational tourism can serve as an essential pillar in the development of sustainable and inclusive tourism. This study aims to design an innovative social media content strategy to increase the visibility of culture- and agriculture-based educational tourism at TeBA Majalangu, Kesiman, Bali. The research method used is qualitative with a case study approach, conducted through field observations, in-depth interviews, and social media content analysis. The results show that TeBA Majalangu’s social media is currently managed incidentally, lacking consistency in posting frequency and without a strong narrative structure. Based on these findings, the author developed an innovative social media model consisting of five main content categories: educational storytelling, interactive videos, visual education, user-generated content, and interactive content. As a form of implementation, prototypes were also created, including storyboard reels, educational carousel posts, interactive polls, Instagram feed mockups, and a one-month content calendar. This strategy is expected to serve as a reference for managers in strengthening TeBA Majalangu’s digital image as an educational tourism destination based on local wisdom that is relevant, inspiring, and sustainable. In today’s digital era, social media offers great opportunities to maximize the promotion of educational tourism, strengthen direct interaction with potential visitors, and disseminate information. With the right innovations in social media strategy, TeBA Majalangu is expected to increase the number of visitors and contribute more significantly to empowering local communities.

Sang Made Wahyu Rusmayana; Ida Bagus Putra Yadnya; Agus Made Yoga Iswara

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Sport tourism makes a significant contribution to the economy by increasing tourist participation and strengthening the appeal of tourist destinations. The Indonesian government’s policies in supporting culture-based sport tourism, such as Mepantigan, are reflected in various regulations and strategic programs. One of the key policies is the development of culture-based tourism as stated in the National Tourism Development Master Plan (RIPPN) 2011–2025, in which the government is committed to promoting and preserving local culture as part of tourism attractions. This study aims to design a sport tourism development model through educational videos of the Mepantigan attraction in Batubulan, Bali. Mepantigan is a traditional Balinese martial art that holds great potential as a culture- and sport-based tourism attraction. However, promotion of this attraction on digital platforms remains limited, with content that is not yet educational and relies only on a single social media channel. This study employs a qualitative method using in-depth interviews, participatory observation, documentation study, and focus group discussions. The results show that educational videos using cinematographic approaches and the AIDAS strategy are able to enhance the appeal of Mepantigan as part of sport tourism. The recommended innovative digital platform model includes the use of YouTube and TikTok to reach a wider audience as well as the application of visual techniques such as slow motion to highlight the cultural values and philosophy of Mepantigan. This research is expected to serve as a reference for the development of culture-based sport tourism promotion through digital media. The appropriate development strategy is a growth strategy through the optimization of multichannel digital media (YouTube, Instagram, TikTok) using educational video instruments as the main promotional tool, while simultaneously strengthening Mepantigan branding as an innovative sport tourism attraction in Bali.

Desti Syarani; Octavia Zulaikha; Mimi Lestari; Vindi Rachmadani; Nada Yuliana Rahma

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This research stems from the growing popularity of local tourism, including Pading Lake in Central Bangka Regency, a former tin mine developed into a tourist attraction. However, this destination still faces various management challenges, particularly in terms of attractiveness, facilities, pricing, and accessibility, which influence tourist satisfaction. The purpose of this study is to analyze the influence of attractiveness, facilities, pricing, and accessibility on tourist satisfaction, as measured by revisit intention. The study used a mixed-method approach, collecting data through questionnaires, interviews, observations, and documentation. The sample was determined using the Isaac and Michael formula, totaling 347 respondents from a population of 3,450 tourists. Data were analyzed using multiple linear regression using the Stepwise approach. The research findings indicate that revisit intention is influenced by five variables: tourism activities, road conditions, price competitiveness, location cleanliness, and parking availability. The tourism activity variable proved to be the most dominant with the highest coefficient value, while public facilities obtained the lowest average value and need to be improved. The final regression model was able to explain 54.5% of the variation in tourist satisfaction, indicating that other factors outside this study still have an influence. These findings demonstrate the importance of tourism managers prioritizing the development of tourism activities, increasing accessibility, and providing adequate supporting facilities to increase tourist satisfaction and loyalty.

Putri Sapta Maria Silitonga; Wolter P Silalahi; Rusmauli Simbolon; Mery Silalahi; Eduward Hottua Hutabarat

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study examines community empowerment in the development of Ulos Ragi Hotang in Desa Meat, Kecamatan Tampahan, Kabupaten Toba. Ulos Ragi Hotang is a cultural heritage of Batak Toba, rich in philosophical and historical meaning, with great potential as a creative economy product. The focus of this research is on the forms and strategies of community empowerment to preserve cultural heritage, increase economic added value, and support Desa Meat as a cultural tourism destination. The research uses a qualitative descriptive approach with data collection through observation, in-depth interviews with local weavers, traditional leaders, Pokdarwis managers, and the Tourism Department, as well as field documentation. The results show that empowerment is carried out through the improvement of weaving skills, community-based weaving groups, and training in production and marketing. Empowerment strategies include traditional marketing, digital promotion, strengthening tourism village institutions, product branding development, and involving the younger generation. Supporting factors include local cultural wealth and government support, while challenges include low digital literacy and limited market access. This study concludes that local community empowerment plays a significant role in the preservation of Ulos Ragi Hotang and creates sustainable creative economic opportunities, while also strengthening the cultural identity of Batak Toba.

Jeanny Pricilia Anneke W; Fadillah Manuhutu

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to explore guest experience as a benchmark for service quality in four-star hotels in Bali. Using a qualitative phenomenological approach, the research was conducted at two representative hotels, namely Four Points by Sheraton Bali, Kuta and The Anvaya Beach Resort Bali. Data were collected through semi-structured in-depth interviews with 20 guests who had stayed for at least one night within the past six months, online review analysis from platforms such as Booking.com and TripAdvisor, as well as participatory observations in service areas.The findings reveal that the dimensions of service quality most influencing guest experience include staff responsiveness, facility comfort, and the authenticity of services that integrate local culture. Guests appreciated staff friendliness and professionalism, room cleanliness, and personal touches such as being greeted by name or receiving special attention, which created positive emotional experiences. However, several weaknesses were also identified, such as delays in room service during peak hours and inconsistent maintenance of facilities. These results are consistent with the SERVQUAL model (Parasuraman et al., 1988), which emphasizes five key dimensions, but this study highlights the emotional experience dimension, which has been less explored in hospitality research in Bali. This study makes a theoretical contribution by broadening the understanding of the relationship between service quality and guest experience, particularly in the context of four-star hotels that are characterized by high service standards and intense competition. The practical implications suggest that hotel management should strengthen service personalization, ensure consistency in staff reliability and responsiveness, and enhance the integration of local cultural values as a differentiation strategy to increase competitiveness. Thus, guest experience can serve as a primary indicator that not only reflects service quality but also builds customer loyalty and strengthens the hotel’s positive image among both domestic and international tourists.

Faisal Yusuf; Herman Paninggiran; Muchammad Wibowo; Almas Imanina; Kefas Harnanto

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Kampung Jawi, a cultural tourism destination in Semarang City, has experienced a significant decline in tourist visits due to stagnant digital promotion activities. The main problem lies in the absence of an integrative and empirically tested model that combines technology, community empowerment, and cultural reinforcement for Indonesian cultural tourism villages. This study aims to address this gap by formulating and testing the participatory SOME+ model, a modification of the original SOME framework (Share, Optimize, Manage, Engage) with the addition of TRAIN (capacity building) and SUSTAIN (sustainability). Using a mixed-methods exploratory sequential design (QUAL → quan), data were collected through observation, in-depth interviews, focus group discussions (FGDs), and social media content analysis. The findings highlight initial challenges such as low digital literacy and fragmented coordination. Nevertheless, a two-week pilot project increased social media engagement rates from 2.8% to 4.3% (a 52% rise) and enhanced community participation in content production from 25% to 41% (a 64% rise). The synthesis of these findings indicates that the SOME+ model effectively revitalizes the digital branding of cultural tourism villages. This research concludes that the participatory SOME+ model is a practical and replicable framework for strengthening community-based digital promotion and is recommended for adoption in rural tourism development policies.

Sa’id Iqbal Al Hanif; Odi Jarodi

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study discusses the implementation of personality development management for inmates at Kotabumi Class IIA Penitentiary as part of the correctional system in Indonesia, emphasizing rehabilitation and social reintegration rather than just punishment. The effectiveness of the development program remains a fundamental issue, particularly due to limited staff, inadequate facilities, and overcrowding. This research aims to describe the implementation of personality development and analyze the application of management functions, such as planning, organizing, leadership, and controlling, in its implementation. The method used is a descriptive qualitative approach with data collection techniques through observation, interviews with staff and inmates, and document study. The results show that personality development has been implemented through religious activities, arts, and sports, but still faces structural and functional barriers, such as a lack of facilitators, limited counseling spaces, insufficient teaching materials, and weak ongoing evaluation. According to George C. Edwards III’s policy implementation theory, significant obstacles were found in communication, resource availability, and rigid bureaucratic structure. The findings indicate that although the development program is running, its effectiveness remains suboptimal. This study concludes that strengthening managerial aspects, improving staff capacity, developing supporting facilities, and expanding collaboration with religious and social institutions are necessary to enhance the effectiveness of the program.

Alvira Zahra Siregar; Syamsul Bahri Arifin

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study aims to analyze the implementation of tax planning carried out by CV. Sukses Mitra Sejahtera in an effort to reduce the Corporate Income Tax (CIT) burden in accordance with the applicable regulations. The research method used involves communication and observation techniques through direct interviews with relevant parties, data collection, and documentation of related company documents, as well as literature studies and internet media to support the analysis. The data obtained were analyzed using a descriptive qualitative method, focusing on the management of the company’s commercial and fiscal financial statements. The results show that although the company has not fully optimized tax planning implementation, the strategies applied have successfully saved CIT amounting to IDR 3,994,865, or 5.05% of the total tax liability. This demonstrates that applying tax planning in accordance with regulations can provide significant tax savings for the company. The findings also indicate that effective tax planning strategies can reduce tax liabilities legally, while also improving financial management efficiency within the company. Therefore, effective tax planning is crucial in optimizing the company’s tax obligations, supporting business sustainability, and complying with the applicable tax regulations.

Rif'ah Mellati Fifitrotin; Totok Sudarmanto

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

In educational institutions, incoming and outgoing letters have important administrative and legal values ​​in educational operations. Therefore, the management of letter archives plays a strategic role in maintaining the smooth running of administrative activities and as a source of academic information for educational institutions. The formulation of the research problem is: (1) How is the validity of the Letter Archive SIM Based on Excel VBA User Form in improving the quality of administrative services at SDS Miftahul Falah Silo? (2) How is the practicality of the Letter Archive SIM Based on Excel VBA User Form in improving the quality of administrative services at SDS Miftahul Falah Silo? (3) How is the effectiveness of the Letter Archive SIM Based on Excel VBA User Form in improving the quality of administrative services at SDS Miftahul Falah Silo? This research was conducted at SDS Miftahul Falah Silo using the Research and Development (R&D) method of the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). Product trials used internal and external trials involving validators and users. The data collected consisted of quantitative and qualitative data obtained through observation, interviews, documentation, and questionnaires. The results of the study indicate that (1) the system is highly feasible to use, as evidenced by the validity test results with an average value of 93.5%. (2) the practicality test results indicate the system is very practical with an average value of 91.6%. (3) based on the Wilcoxon signed rank test with a Z-value of -3.923 and a significance level of <0.001, and the N-Gain test results of 0.7254 indicate that the system is highly effective in improving the quality of administrative services.