Publication Search

This research aims to discuss the effectiveness and efficiency of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia. The core discussion discussed in this research is the level of effectiveness and efficiency of E-Tax Invoice in issuing invoices. This research was conducted at PT Syma Berkah Indonesia using descriptive qualitative methods and data collection techniques using interviews and observation. To find out the actual situation, interview administration and accounting managers and observe for 5 months. Based on the research results, it shows that the implementation of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia has not reached the expected level of effectiveness and efficiency. The causal factors are limited human resources, busyness and access of the main director, lack of understanding and training of administrative managers and finances in using E-Tax Invoice.

This Community Service aims to introduce the basic concepts of sharia economics to students at Nurul Hasanah High School. The background to this Community Service is the importance of understanding an economic system that is in accordance with sharia principles among the younger generation, especially in the school environment. Sharia economics, which is based on Islamic values such as justice, transparency and social responsibility, offers an ethical and sustainable alternative in economic management. This Community Service uses an educational approach through counseling, discussions and simulations to provide a comprehensive understanding of concepts such as usury, zakat, mudharabah and profit sharing.Community Service shows that before this program, many students had a limited understanding of sharia economics and often equated these concepts with conventional economics. After participating in the program, there was a significant increase in their understanding of the basic principles of sharia economics, as well as awareness of the importance of applying ethics and moral values in economic activities. In addition, students also show a high interest in learning more and applying these concepts in everyday life, including in personal financial management and business activities.This program is expected to be sustainable and further developed to cover other relevant topics, such as Islamic banking and halal investment, in order to equip students with in-depth knowledge and practical skills in the field of Islamic economics. Thus, this program not only contributes to increasing Islamic financial literacy among students, but also to the formation of character based on the values of justice and social welfare

MSMEs in Indonesia play an important role in building the country's economy. There are many obstacles in doing business, especially in MSMEs, such as experiencing a decrease in turnover to closing their business. One of the business hurdles faced is the lack of access to large markets and the lack of skills in utilizing digital technology to expand markets and increase income. The method used in this research is a mentoring method in the form of introducing digitalization in MSMEs. The stages of this mentoring activity begin with observation, interviews, and mentoring. Digital-based MSMEs are businesses that use digital technology, not only in the marketing sector but all business processes of these MSMEs. Digital-based MSMEs are a sector that is growing rapidly due to the adoption of information technology and the internet. The conclusion from the discussion above is the importance of assistance to micro businesses (MSMEs) in facing technological advances by using digitalization to increase sales. However, one of the challenges in this assistance is the lack of technological literacy and limited capital.

The purpose of this research is to understand the process of employee discipline at CV. Arsana Sentosa, identify barriers in the implementation of employee discipline, and find ways to overcome these barriers. The method used is qualitative descriptive analysis. The analysis results show that the implementation of Standard Operational Procedures (SOP) at CV. Arsana Sentosa provides significant benefits if done properly according to their functions. If employee discipline at CV. Arsana Sentosa decreases, the profit obtained will also decrease, even leading to losses. From previous discussions, it can be concluded that the implementation of discipline at CV. Arsana Sentosa, particularly in the use of fire extinguisher cylinders, has a significant impact if employees implement discipline well. This can be seen from the discipline system at CV. Arsana Sentosa, which is in line with the applicable regulations. However, there are still things that need to be improved, such as employees needing to have principles in managing time and being perfectionists without delaying tasks.

Self-healing refers to a process of treatment or healing that is carried out by oneself through a process of self-confidence and is also supported by a supportive environment and external factors. The implementation of the activity "Socialization of Expressive Writing Therapy as a Self-Healing Approach to Improve Student Mental Health" started with socialization, discussion and ice breaking carried out on 10-12 February 2024. This outreach activity was attended by approximately 40 participants. The extension participants seemed enthusiastic about the materials presented by the resource persons and were able to be actively involved, so that this extension activity took place in a two-way system and many participants asked questions. The presentation of the counseling material was followed by discussion and ice breaking to the participants who were active during the discussion activities.

Online game addiction is a problem that has received attention from the wider community. Currently, much research is focused on efforts to reduce the level of online game addiction. This research aims to reduce the habit of playing online games through group discussion techniques among students at SDN 64 Buton District. Lasalimu, Kab. Buton, Southeast Sulawesi. This type of research is classroom action research. The research subjects were 10 students who were determined using purposive sampling techniques. Data collection instruments include a questionnaire on online game playing habits and observation guidelines. Testing the differences in students' online game playing habits from before being given guidance services using group discussion techniques to after being given guidance services using group discussion techniques was analyzed using the t-test formula. The results of data analysis show that the percentage of online game playing habits is 90.9%, while the average posttest percentage result is 57.6%. The research results showed that there was a decrease in the habit of playing online games through group discussion techniques among class VI students at SDN 64 Buton, Kec. Lasalimu, Kab. Buton, Southeast Sulawesi. This research is useful for teachers as consideration in reducing the habit of playing online games through group discussion techniques.    

Higher education is said to be of quality if the learning process takes place effectively and students gain experiences that are meaningful to themselves and beneficial to society and national development. The educational units that provide higher education are universities, one of which is the University of Timor. Every year, the University of Timor always searches for students through new student admissions which are carried out with socialization and promotional activities. This activity was carried out as a form of effort by the University of Timor to be able to provide information regarding new student admissions and to socialize a positive image to attract students' attention about the University of Timor. Socialization and promotional activities are carried out in the form of lectures, discussions and questions and answers. This activity was carried out at SMAN 1 East Tasifeto. The results of this activity went well and were able to increase students' interest in continuing higher education at the University of Timor as seen from their enthusiasm in asking further questions about how to register.

Introduction: According to the Indonesian Health Profile (2021), preeclampsia or eclampsia, bleeding, and COVID-19 caused the highest number of maternal deaths in 2021. In 2022, the maternal mortality rate in Indonesia reached 183 deaths per 100,000 live births, with preeclampsia as the main cause. One of the most common maternal health problems in Indonesia is preeclampsia, which has a high incidence rate and causes dangerous complications for the mother and baby. Research and prevention efforts continue to be needed to reduce maternal mortality in Indonesia. Apart from disorders during pregnancy, we as academics who continue to be pro-active in community service activities in our field, must also pay attention to post-partum health. The incidence of postpartum blues in Indonesia will reach 50-70% in 2023. According to WHO, around 10% of pregnant women and 13% of new mothers experience mental health disorders, especially depression. Risk factors that increase the possibility of postpartum blues are the mother's young age, lack of support from her husband, and a difficult economic situation. Method: The method used in this activity is lecture and discussion, using power points and leaflets. Target: Women of Childbearing Age (WUS), pregnant women and post partum mothers. Results: After the educational activity, participants asked several questions, such as how to know whether a pregnant woman is experiencing problems, how many times should she have an examination, and what should the family do if the mother seems stressed after giving birth. With the aim of improving the welfare of pregnant women and babies, Family Centered Maternity Care (FCMC) is a midwifery approach that involves the family. This approach provides good social support to pregnant women, which can help them deal with stress and anxiety that may occur during pregnancy, childbirth and the postpartum period. In addition, pregnant women and their families are given the opportunity to actively participate in decision-making regarding health care, so that they can take responsibility for their own health. Conclusion: When Women of Childbearing Age (WUS) have good knowledge, attitudes and behavior, they will produce a generation of healthy and intelligent children. Health workers and the public must pay attention to the four Ts: too young, too old, too much, and too close. Antenatal visits and postpartum visits, which are types of physical examinations during pregnancy, are well carried out in first-level health facilities.

This research departs from the phenomenon that occurred in Islamic boarding schools that are still not strong in developing a literacy culture in creating a generation that is waiting through educational leadership. The purpose of this research is to find out the literacy culture for students in the digital era, literacy facilitation for students and the impact of literacy culture for students at the Sirojut Tholibin Plosokandang Islamic boarding school.  The methods used in this service activity are the lecture method, question and answer method, and discussion method. The cottage-based literacy movement is carried out in three stages, namely the habituation stage, the development stage, and the learning stage.  The results of the implementation of service at Sirojut Tholibin Plosokandang related to literacy culture in this all-digital era can be held properly and smoothly in accordance with the work program that has been prepared. The purpose of this work program is so that Indonesian youth, especially students in Sirojut Tholibin Plosokandang, do not abandon the reading culture even though the times are increasingly sophisticated, especially in social media. Utilizing the technology they have for positive things for future provisions. Continue to develop a literate culture so that it can create a work that can be enjoyed by the general public. And the hope is that in the future when they become alumni students, they will be able to compete with the outside world. That is the hope of the community service implementation team and the caregivers of Sirojut Tholibin Plosokandang.

The purpose of this analysis is to find out how the company’s financial performance is based on financial ratios. This is important to measure and evaluate, so that you can get a comprehensive picture of your financial position. This research method uses quantitative descriptive methods with data documentation. The financial report analysis method involves several financial ratios, namely liquidity, solvency and profitability ratios. The results of the discussion showed that the financial performance of PT. Gudang Garam Tbk shows fluctuating ratios every year, this is due to increases or decreases in financial report items, for example sales, inventory, profits and others.

A country's economic growth can increase because of the important role of Micro, Small and Medium Enterprises (MSMEs). Micro, Small and Medium Enterprises (MSMEs) are productive economic enterprises that were born as one of human activities to fulfill their daily needs. This research discusses the role of the Business Identification Number (NIB) in the context of business legality to support the business growth of Micro, Small and Medium Enterprises (MSMEs). The focus of this activity is the UMKM Semen Tape Bu Suwarti, a tape producer in Semen Hamlet, Musir Kidul Village. This MSME assistance work program is carried out using several methods including surveys, observations, interviews and discussions, as well as mentoring. The stages in this activity begin with socialization regarding the importance of NIB ownership for business legality and assistance in making NIB. The existence of NIB can help to increase transparency in the business world by making it easier for the government to monitor and enforce laws related to business licensing and regulations. In this way, NIB not only simplifies the business process, but is also an important step in supporting the growth of MSMEs as a sector of the Indonesian economy.

Micro, Small and Medium Enterprises or MSMEs have an important role in the economy in Indonesia. Business legality that is officially recognized by the government, such as a Business Identification Number, is the main prerequisite for gaining consumer trust and access to various other business opportunities, including financing and partnerships. The aim of this activity is to provide assistance to Bu Suwarti Semen Tape MSMEs regarding NIB creation, starting from the registration process to NIB processing so that the business is recognized as legal by the government, and by developing branding for the Bu Suwarti Semen Tape product, it can increase the attractiveness and competitiveness of its products. on the market. The MSME assistance work program is carried out using several methods including surveys, observations, interviews and discussions, as well as mentoring. This assistance is carried out in two stages, namely assistance in creating a Business Identification Number which starts from the registration process to processing the NIB so that the legality of the business is recognized by the government. Next, the second stage is assistance with MSME branding through creating a visual identity which aims to increase the attractiveness and competitiveness of this tape product on the market.

This research aims to provide an explanation related to the basic concepts in the development of cost behavior, which is viewed from theoretical and practical cost behavior. The aim of writing this article is to provide a comprehensive picture of cost behavior towards fixed costs. It is hoped that the results of this research can be used by management in estimating more accurate production costs. For academics, this paper is useful for increasing insight and bringing theoretical concepts closer to a practical level. This research reviews the nature of cost behavior by examining the relationship between total costs and changes in cost drivers, which exist in manufacturing companies. Based on the discussion in this research, basically the nature of cost behavior can be grouped into two, namely fixed and variable. Fixed costs have the characteristic that the total costs remain the same, even though the cost drivers change. Meanwhile, variable costs are characterized by total costs that change proportionally to changes in the cost driver.  

The aim of this research is to discuss innovation in marketing management of village Micro, Small and Medium Enterprises through social customer relationship management (SCRM), digitalization and technological guidance assistance. The method used is a systematic literature review method. Systematic literature reviews are used for the process of identifying, evaluating and interpreting research results relevant to research objectives that include research questions, topic areas and related phenomena. One of the main reasons for conducting qualitative research is because the research is exploratory in nature. Based on the discussion above, it can be concluded that social customer relationship management is defined as a business philosophy and strategy, supported by technology platforms, business rules, processes and social characteristics, which are designed to involve customers in collaborative conversations to deliver mutually beneficial value in a trusted and transparent business environment. Micro, small and medium enterprises need to maintain good relationships with customers and increase their loyalty through knowledge and fulfilling customer needs quickly and precisely. One of the keys for micro, small and medium enterprises to survive in today's competitive business world is through business digitalization, where micro, small and medium enterprises can take advantage of this to develop business performance. Government policy in the form of technical guidance training in the form of training for micro, small and medium enterprises is expected to strengthen the relationship between entrepreneurial marketing and marketing performance.

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.

This basic leadership, management and organization training stems from the very minimal knowledge and experience of students in these materials, students who participate and are active in organizations at Selangit State High School only view organizations as merely additional or extracurricular activities, without understanding the substance in them. management of the organization. The aim of this training is to provide students with direct insight and experience regarding leadership and organizational management theories. The method in this training is an interactive lecture and discussion method, where students are invited to actively participate in these activities. As a result of this training, students gain additional knowledge and experience regarding organizational management.

Problems related to waste have become a hot issue in the community and have received serious attention from policymakers. One practical way to overcome this problem is to manufacture eco-enzyme products whose raw materials use organic waste. Eco enzyme is a fermented process from organic kitchen waste such as fruit and vegetable pulp, sugar, and water until it becomes the final product in liquid fertilizer. This service aims to describe community social activities to overcome waste problems using the eco enzyme concept. The activities carried out were providing counseling related to how to manage household organic waste into eco-enzyme products, introducing and training the use of composter technology to process household organic waste into eco-enzyme products, and motivating and encouraging people to manage household waste into products of economic value. This study uses several methods such as presentation, discussion, question and answer, training, and evaluation handled by lecturers of the Faculty of Agriculture, Timor University. The study results show that people can apply eco enzyme technology, know how to use it, and produce economic value from organic waste.

Pasarbanggi Village Mangrove Forest Tourism is a tropical natural asset that provides social, economic and ecological benefits. The problems faced are reduced visitors and low environmental awareness. Thematic KKN aims to increase promotions by making flyers. The methods used include direct observation at tourist locations, interviews with managers, and discussion of promotional strategies. Steps include creating promotional flyers, regulatory banners, journal publication, and registering flyers with HKI. This Thematic KKN develops the promotion and sustainability of the Mangrove Forest tourism environment through three approaches: making flyers, making banners of rules and regulations, and planting 50 Ketapang Kencana seeds. It is hoped that this action can increase visitor interest, environmental awareness and sustainability of Mangrove Forest tourism.

This study aims to review previous research information because the idea of the implementation of tax amnesty in Indonesia is still developing and serves as a basis for scientific development and can provide ideas on new topics in the future. This study used a systematic literature review (SLR), and 37 SINTA-accredited articles were evaluated. The number of publications related to tax amnesty is constantly changing from 2018 to 2024. The most common research method is qualitative research, and several articles published from 2018 to 2024 will be systematically analyzed. In contrast, tax revenues are significantly affected by Tax Amnesty measures. This is in accordance with the purpose of Tax Amnesty, which is to increase tax revenue, which among other things will be used to finance development. Overall, research on the implementation of tax amnesty in Indonesia has been quite good, but it needs to be improved due to the lack of researchers, lack of knowledge about taxes, and limited discussion topics.

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.