Publication Search

This article aims to analyze the implementation of tax planning by CV. Sukses Mitra Sejahtera in reducing Corporate Income Tax liabilities. The research employs communication and observation methods, with data collected through interviews, company documentation, literature study, and online information searching. The collected data were then analyzed using a qualitative descriptive approach, focusing on the processing of commercial and fiscal financial reports. The findings indicate that the company has not fully implemented tax planning optimally. However, the existing tax planning strategy has shown positive results, with a tax burden saving of IDR 3,994,865 or approximately 5.05% of the total income tax payable. These results demonstrate that, although not fully effective, tax planning can significantly contribute to reducing the company's tax burden. Therefore, tax planning proves to be an essential tool in enhancing the efficiency of tax liabilities, which can help companies achieve better and more sustainable financial management. This study provides valuable insights for other companies in implementing tax planning to maximize their tax savings.

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

Savings and Loan Cooperatives (KSP) play a vital role in expanding community access to capital, especially within the informal sector. Nevertheless, non-performing loans remain a persistent challenge that can threaten liquidity and long-term institutional sustainability. KSP CU Mera Ndi Ate faces similar issues, which are assumed to stem not only from administrative weaknesses but also from members’ perceptions and behavioral factors. This research aims to examine the potential causes of non-performing loans through text-based sentiment analysis using an unsupervised learning approach. A quantitative method with a data mining framework was applied. Data were gathered through interviews, observations, documentation, and 200 customer opinion texts processed using the Orange Data Mining application. The analytical stages included preprocessing, corpus development, feature extraction, sentiment clustering, and visualization. Because the dataset lacked predefined labels, unsupervised learning was used to identify naturally emerging sentiment patterns. Findings reveal a predominance of critical sentiments related to credit assessment procedures and service quality. The highest sentiment score (75) concerned insufficient creditworthiness evaluation, followed by concerns about service efficiency (66.6667). These insights suggest that improving assessment accuracy and service quality may help reduce non-performing loans.

Limited access to adequate housing remains a major challenge for low-income households in Indonesia, including in Banyumas Regency. The subsidized housing program has been implemented as a public policy instrument to improve housing affordability while enhancing social and economic welfare. This study aims to analyze the role of subsidized housing in improving housing access and the economic conditions of low-income communities in Banyumas Regency. The research adopts a qualitative approach using a documentation study method by collecting and analyzing policy documents, official government reports, scholarly journal articles, and relevant publications related to subsidized housing and the socio-economic conditions of low-income households. Data analysis was conducted through content analysis to interpret the role of subsidized housing based on indicators of housing affordability and household economic impacts. The findings indicate that subsidized housing significantly reduces the housing cost burden of low-income households from levels exceeding the affordability threshold to a more economically manageable range. The reduction in housing expenditure contributes positively to household economic stability by allowing savings and reallocation of income toward productive needs such as education, healthcare, and financial security. However, the effectiveness of subsidized housing in improving economic outcomes is still influenced by location and accessibility of housing areas. This study concludes that subsidized housing plays a crucial role in expanding housing access and improving the economic conditions of low-income communities, while requiring integrated and sustainable policy support to maximize its long-term benefits.

This Community Service Program (PkM) aims to strengthen the role of adolescent parents through education on parenting during puberty and family financial literacy in Lembang Tondon Langi’, Tondon District, North Toraja Regency. Through two training sessions led by Ibu Rio Rita Pakan and Ibu Westerini, the program focused on enhancing the knowledge and skills of parents in addressing the challenges of parenting adolescent children and managing household finances. The first session, which addressed parenting during puberty, provided parents with insights into the characteristics of adolescent development and effective communication strategies. The second session, which focused on family financial management, offered practical skills in budgeting, debt management, and saving for the future. The results of the program showed that parents in Lembang Tondon Langi’ felt more prepared and confident in applying a more open and adaptive approach to parenting, as well as becoming more prudent in managing household finances. The enhancement of skills in both areas is expected to create more harmonious families and greater financial stability. The sustainability of the program is recommended through the formation of ongoing discussion groups and the active involvement of community leaders. This program has contributed positively to family welfare and the empowerment of parents in rural areas

Urban waste management remains a major challenge in achieving a clean and sustainable environment, including in Bontoduri Sub-district, Makassar City. Waste banks, as a community-based waste management model, have significant potential to reduce waste generation while creating economic value. However, in practice, the role of waste banks has not been fully optimized due to limitations in institutional capacity, community participation, and managerial practices. This community service activity aimed to strengthen the role of waste banks in promoting a clean and economically valuable environment through participatory and community empowerment approaches. The methods employed included preparation, environmental education and socialization, waste bank management training, institutional mentoring, and activity evaluation. The program involved approximately 30 participants consisting of waste bank managers, local government representatives, and community members. The results indicated an increase in community awareness and understanding of waste segregation, improved managerial and administrative capacities of waste bank operators, and enhanced community participation in waste-saving activities. In addition, waste banks contributed to generating added economic value from household waste and reducing the volume of waste disposed of into the environment and landfills. This activity concludes that strengthening the role of waste banks through education, training, and continuous mentoring can serve as an effective strategy to support sustainable urban waste management based on circular economy principles.

The commercial sector, especially the hospitality industry, is one of the largest consumers of electrical energy, with energy costs often ranking as the second highest operational expense. This study aims to conduct a specific Electrical Energy Audit in the Office Engineering unit of Aston Denpasar Hotel & Convention Center to optimize electricity usage and improve energy efficiency. The research applies a detailed audit approach with a focus on lighting systems and air conditioning (AC), which are major contributors to energy consumption. The initial stage involves calculating the actual Energy Consumption Intensity (IKE) in kWh/m²/month and comparing the results with ASEAN and SNI standards to determine the efficiency classification of the building. Data collection is carried out through direct field measurements as primary data, using instruments such as a Clamp Meter and Lux Meter. The expected outcome of this study is the identification of detailed Energy Saving Opportunities (ESO), along with the estimation of potential monthly energy cost savings and the calculation of the investment Payback Period.

This study aims to determine the effect of service quality and promotion on members' saving decisions at BMT Fajar Bina Sejahtera Metro Branch. This research uses a quantitative approach with data collection through questionnaires given to 98 respondents, selected using purposive sampling technique. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results show that both service quality and promotion have a positive and significant effect on saving decisions, both partially and simultaneously. However, service quality has a more dominant influence compared to promotion. The coefficient of determination (Adjusted R²) indicates that 32.4% of the variation in saving decisions can be explained by these two independent variables. Therefore, BMT Fajar Bina Sejahtera needs to continuously improve service quality and design more effective promotional strategies to attract and retain members to be more active in saving. This research provides important insights for BMT management in formulating more precise policies to enhance members' saving decisions.

Developments in information technology have had a significant impact on business communication and negotiation processes in various industrial sectors. Technological advances such as email, video conferencing, instant messaging applications, cloud-based information systems, and other digital media have created new, faster, more efficient, and more documented communication models. This study uses a descriptive approach based on a literature review to analyze how information technology is transforming interaction patterns, strategies, and negotiation processes in the modern business environment. The results indicate that information technology plays a strategic role in increasing the effectiveness of business communication and accelerating the negotiation process. Advantages such as cost savings, time flexibility, global access, and automated documentation are the main reasons for the increasing use of digital media in the business world. However, digital negotiation also presents challenges such as the loss of non-verbal context, the risk of miscommunication, data security issues, and limitations in interpersonal relationships. The conclusion of this study confirms that successful negotiations in the digital era are greatly influenced by interpersonal communication skills, digital literacy, appropriate media selection, and the implementation of negotiation strategies that adapt to technological changes.

The biggest challenge faced by the community, especially vulnerable and poor groups, is the cost of managing chronic diseases. Even though there is national health insurance, non-medical costs, costs arising from self-medication, and limitations on certain benefits are still often obstacles that cause high out-of-pocket expenses for the community. The high costs of curative and rehabilitative care indicate that preventive and promotive efforts must be significantly improved, and one way to support the sustainability of these efforts is through a pre-emptive health financing scheme. Community service activities are carried out using a participatory approach so that community members are actively involved in the activities. The activities are carried out in three stages, that is preparation or needs identification, implementation and evaluation. The results of the activity show that the community's knowledge increased significantly because of the community service activity. Participants who took part in the activity also successfully designed a community-based financing scheme involving health savings, whereby each member makes agreed monthly contributions. This community service project demonstrates that community empowerment through the establishment of a pre-emptive financing scheme for chronic diseases can provide an effective, sustainable solution for improving public health.

This community service activity was implemented at SDN 3 Tangkiling to cultivate an entrepreneurial mindset among elementary school students by integrating financial literacy and exploring creative professions. The program emphasized enhancing students' comprehension of fundamental financial principles through socialization activities and rudimentary buying and selling simulations using play money. The “Mini Shop” activity was implemented to facilitate students' learning about the value of money, the distinction between needs and wants, and the importance of saving. This activity was designed using an active and contextual learning approach, which aligns with the characteristics of elementary school students and the principles of the Merdeka Curriculum, emphasizing character building, independence, and creativity. Additionally, the exploration of creative professions was undertaken through the implementation of role-playing and interactive discussions, thereby introducing a variety of occupations and cultivating an interest in entrepreneurship from an early age. The outcomes of the activity indicated that students exhibited increased enthusiasm and comprehension of fundamental financial concepts and demonstrated an interest in elementary entrepreneurial activities. It is anticipated that this program will evolve into an inspirational learning model for instilling financial literacy and entrepreneurial spirit at the elementary school level.

This literature study examines hydroponic solutions (urban agriculture), particularly through hydroponic methods, as a response to the issue of significant urban agricultural land shrinkage and land conversion. Data shows a drastic reduction in rice fields in Sukawati District, Bali, from 497.24 Ha in 1985 to only 211.42 Ha in 2016, accompanied by a change in the profession of residents from farmers to entrepreneurs. This land conversion not only reduces agricultural areas but also has the potential to eliminate farmers' livelihoods. The method used is a literature review (narrative review) to collect and analyze studies related to the use of hydroponics in maximizing limited land in urban areas. The results of the discussion focus on hydroponic training provided to housewives from the Family Welfare Movement (PKK) and the City Youth Organization (Karang Taruna). This training aims to empower and utilize the free time of housewives, covering materials from the basic concepts of hydroponics, seed preparation, planting, maintenance, to harvesting. Hydroponic practices have been responded to positively by residents, and the PKK/Karang Taruna group is prepared to become mentors for other members. The benefits of hydroponics were emphasized as a highly efficient cultivation method, capable of saving up to 70-90% of water, enabling year-round food production, and providing faster and higher plant growth and yields. The outcome of this activity was the establishment of a communal hydroponic garden and each member's plan to grow hydroponically independently, demonstrating the success of hydroponics as a real solution to improving food security and sustainability in dense urban environments.

This community service activity was implemented at SDN 3 Tangkiling to cultivate an entrepreneurial mindset among elementary school students by integrating financial literacy and exploring creative professions. The program emphasized enhancing students' comprehension of fundamental financial principles through socialization activities and rudimentary buying and selling simulations using play money. The “Mini Shop” activity was implemented to facilitate students' learning about the value of money, the distinction between needs and wants, and the importance of saving. This activity was designed using an active and contextual learning approach, which aligns with the characteristics of elementary school students and the principles of the Merdeka Curriculum, emphasizing character building, independence, and creativity. Additionally, the exploration of creative professions was undertaken through the implementation of role-playing and interactive discussions, thereby introducing a variety of occupations and cultivating an interest in entrepreneurship from an early age. The outcomes of the activity indicated that students exhibited increased enthusiasm and comprehension of fundamental financial concepts and demonstrated an interest in elementary entrepreneurial activities. It is anticipated that this program will evolve into an inspirational learning model for instilling financial literacy and entrepreneurial spirit at the elementary school level.

This study aims to analyze the effect of service quality and trust on members’ decisions to use the services of Koperasi Simpan Pinjam (KSP) Pamuji in the Soloraya region. Savings and loan cooperatives play an important role in providing financial access for the community; therefore, service quality and members’ trust are crucial factors in sustaining cooperative services. This research employs a quantitative approach with an explanatory research design. Data were collected through a structured online questionnaire distributed to 201 respondents selected using purposive sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results indicate that service quality has a positive and significant effect on service usage decisions, as evidenced by a regression coefficient of 0.504 and a significance value below 0.05. Trust also shows a positive and significant effect on service usage decisions with a regression coefficient of 0.375. Simultaneously, service quality and trust explain 82.5% of the variation in service usage decisions. These findings confirm that positive service experiences and high levels of trust are key determinants in encouraging members to use cooperative savings and loan services. The results of this study are expected to provide practical insights for cooperative managers in formulating strategies to improve service quality and strengthen members’ trust in order to enhance sustainability and competitiveness.

The Community Service Program (KKN) in Sidomukti Baru Village aims to enhance the community’s productive skills and financial awareness through training on dishwashing soap innovation and saving education. The main problems faced by the local community are the lack of skills in creating economically valuable products and low awareness of household financial management. This activity employed a descriptive qualitative method with a participatory approach, where the community was actively involved in all stages of implementation, from planning and execution to evaluation. The results show that the dishwashing soap training effectively improved participants’ skills and creativity in processing simple materials into marketable products with local economic potential. Meanwhile, the saving education activities successfully increased financial literacy and encouraged wise financial behavior within families. Through active community participation, this program not only provided new skills but also fostered economic independence and strengthened the spirit of cooperation as a foundation for sustainable empowerment at the village level.

This study aims to examine the use of piggy banks as a means of financial literacy education among elementary school students. Piggy piggy banks are seen as a simple but effective learning medium in instilling the habit of saving, managing money, and forming a frugal character from an early age. Through a qualitative descriptive approach, this research involves students, teachers, and parents as the main data source with interview and observation techniques. The results of the study show that the use of piggy banks not only increases children's understanding of the concept of money and economic value, but also fosters financial responsibility and awareness from an early age. Teachers play an important role in providing direction and assistance, while the role of parents is a reinforcement of the practice of saving at home. In addition, saving through piggy banks has been proven to increase motivation to learn, because children feel that they have financial goals that they want to achieve. Education through piggy banks is the first step in building a strong financial literacy foundation, so that children are used to planning their money wisely and consistently. Thus, piggy banks can be used as effective contextual learning innovations at the elementary school level.

The increasing demand for electrical energy, particularly in offices and commercial buildings, has made energy efficiency a critical aspect of sustainable development. Among various building components, lighting systems are recognized as one of the major consumers of energy. This study investigates the potential for energy savings through the adoption of a smart lighting system incorporating IoT-based sensors, motion detectors, and dimming controls. Employing a quantitative descriptive approach, the research was conducted at the workspace of Indie Light, comparing energy consumption before and after the implementation of the system. Data were collected using direct observation, light and power meters, and real-time monitoring devices to ensure accurate measurement. The results demonstrate that smart lighting systems can substantially reduce energy use without compromising lighting quality or comfort. By integrating intelligent sensors and adaptive control algorithms, the system not only optimizes energy efficiency but also aligns with national policies on energy conservation, supporting broader environmental sustainability efforts. These findings suggest that smart lighting solutions can play a significant role in promoting energy-efficient practices in commercial spaces while contributing to sustainable development goals.

This study analyzes the effectiveness of using BNI Bank’s QRIS in improving transaction convenience and efficiency at the canteen of Universitas 17 Agustus 1945 (UNTAG) Surabaya. The research was conducted by a team led by Ida Ayu Nuh Kartini, S.E., M.M., together with students of the Management Study Program, during November–December 2025. The rapid development of digital banking has encouraged the adoption of QRIS as a standardized non-cash payment system regulated by Bank Indonesia. This study aims to examine the level of QRIS BNI utilization, assess ease of use (application access and QR code scanning), and evaluate transaction efficiency, including time savings, queue reduction, and error minimization. A descriptive quantitative approach was employed using a survey method with a five-point Likert scale questionnaire distributed to 36 respondents consisting of students, lecturers, and administrative staff who had used QRIS at the canteen. Primary data were analyzed descriptively using averages and percentages, supported by relevant literature. The results show that QRIS is perceived as highly effective, with scores above 90% for ease of use (95%), transaction speed (92.78%), reduction of change-related issues (97.78%), support for digitalization (97.22%), and security (91.11%). The main limitation identified is dependence on internet connectivity (85%). Overall, respondents strongly support the full implementation of non-cash payment systems at the campus canteen.

This community service activity was conducted to assist banking institutions in the Surabaya region in enhancing the effectiveness of marketing strategies for savings products in order to increase the number of customers. The main problems faced by banks include the relatively low level of public interest in saving and the suboptimal implementation of promotional strategies, particularly in the utilization of digital media. This activity employed a collaborative approach through training, mentoring, and joint evaluation with marketing staff of banks in the Surabaya area. This activity commenced with an observation and interview phase to identify the marketing strategies that had been previously implemented. Subsequently, material delivery, technical assistance, along with an evaluation of promotional effectiveness. The results indicate that participants were able to implement more adaptive marketing strategies by utilizing digital media such as social media, website, and banking applications. The implementation of these strategies was shown to increase public interest in opening saving accounts. Furthermore, this activity contributed to enhancing the capacity of marketing staff to design data-driven strategies and to strengthening public financial literacy regarding saving products.