Jurnal Keberlanjutan (Journal of Sustainability)
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Analysis of Service Quality Perceptions Gap Between Students and Management of State Polytechnic of Malang
Get PDFHigher education institutions in Indonesia are facing increasing competition. Service quality is determined by variables such as tangiblility, reliability, responsiveness, assurance, and empathy. This research intends to investigate the gap in service quality between students’ perceptions and management at the State Polytechnic of Malang. This research uses primary data. Descriptive analysis is used to assess the level of service quality difference between the perceptions of the student and the perceptions of management. The result of this analysis is that the average value perceptions of consumers and students are smaller compared to the average value perceptions of management and service providers, which indicates that consumers remain dissatisfied with the quality of services offered by the institution. The results of this research can be used by management to identify the advantages and disadvantages of service quality and determine strategies that can meet the expectations of consumers and students
Financial Education for the Muncan Village Community Through Digital Media
Get PDFThis community service program aims to improve financial literacy in the Muncan Village community through the use of digital media. The majority of residents work in the agricultural and MSME sectors, with low financial literacy and limited access to formal financial information. The blended learning method used combines offline workshops and online mentoring via WhatsApp groups. Educational materials were delivered through animated videos, infographics, and posters tailored to the local context. The results showed an average increase in financial literacy of 42%. Eighty percent of participants understood the risks of saving at home, 75% understood the difference between saving in a bank and a piggy bank, and 70% could recognize the characteristics of illegal online loans. Furthermore, 25 participants began recording their finances, and 15 opened their first bank accounts. Digital media successfully transformed from a medium of entertainment into an educational tool, with the "Sele Muncan" WhatsApp group serving as a platform for ongoing learning. This program demonstrates the effectiveness of a contextual and participatory approach in improving financial literacy and community empowerment in the digital era
The Influence of Foreign Direct Investment, Government Expenditure, Trade, and Inflation on Economic Growth in Indonesia
Get PDFThis study aims to examine the influence of Foreign Direct Investment (FDI), Government Expenditure, Economic Openness, and Inflation on Indonesia’s economic growth during the 1994–2024 period. The research applies a quantitative descriptive approach using annual secondary data obtained from the World Bank’s World Development Indicators and employs multiple linear regression analysis with the Ordinary Least Squares method. The analysis reveals that the four macroeconomic variables collectively have a significant effect on Indonesia’s economic growth, demonstrating that the selected model is appropriate to explain changes in the country’s economic performance. The findings show that FDI plays a vital role as a key driver of growth by enhancing capital accumulation, technology transfer, employment creation, and industrial capacity. Government expenditure shows a negative but insignificant influence, indicating that ineffective or consumption-oriented spending limits its contribution to economic development. Economic openness has a significant negative impact, suggesting that Indonesia’s trade structure during the study period was dominated by imports, which hindered domestic production and long-term growth. Inflation exhibits a positive but insignificant effect, reflecting a stable inflationary environment that neither promoted nor constrained economic expansion. This study concludes that increasing productive FDI inflows, improving the efficiency and allocation of government spending, fostering export-oriented trade policies, and maintaining stable inflation are crucial strategies to achieve sustainable and inclusive economic growth in Indonesia
The Influence of The Environment, Tariffs and Facilities on the Satisfaction of Flat Residents Under the Management of BP Batam With Service Quality as Variable Intervening
Get PDFThis research analyzes the influence Environment, Tariffs And Facilities Towards Satisfaction of Flat Residents Under the Management of Mr Batam With Service Quality As an Intervening Variable. Based on data from BP Batam in 2023, there are kabil flats 530 reports, yellow face flats with 613 reports, Batu Ampar flats with 610 reports, Sekupang flats with 487 reports, and Tanjung Uncang flats with 501 reports. This shows that there are still many flat residents who experience problems when inhabiting flats. Using primary data from 176 Flat Residents Under the Management of Mr Batam, this research found that Environment Nah has a direct significant effect on Flat Residents' Satisfaction, instead Rates and Facilities proven to have influence yang significant to Flat Residents' Satisfaction, additionally the Environment has an insignificant influence on Service Quality, but Trif and Facilities have a significant influence on Service Quality. Service Quality has a significant effect on the satisfaction of flat residents. The indirect influence of the environment has an insignificant influence on the satisfaction of flat residents through service quality, but rates and facilities have a significant influence on the satisfaction of flat residents through service quality. The proposed recommendation is to focus on scaling up Flat environment and improve the quality of services provided to flat residents
The Effect of Capital Adequacy Ratio, Non-Performing Loan, Net Interest Margin, Loan to Deposit Ratio, and Cost to Income Ratio on the Firm Value of Banks Listed on the Indonesia Stock Exchange for the 2021–2024 Period
Get PDFThis research investigates the influence of financial performance ratios on firm value within the banking industry listed on the Indonesia Stock Exchange (IDX). Firm value is assessed using the Tobin's Q metric, with the independent variables comprising the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Net Interest Margin (NIM), Loan-to-Deposit Ratio (LDR), and Cost-to-Income Ratio (CIR). A quantitative causal method employing multiple linear regression analysis is applied. The data were obtained from the financial reports of conventional banks registered on the IDX. Out of 45 banks considered as the study population, 41 met the sample criteria over the 2021–2024 period, resulting in 123 observations. Prior to regression, classical assumption tests were performed to validate the model. The findings reveal that CAR exerts a negative and significant impact on firm value, while NPL, NIM, and LDR show negative and significant relationships. Conversely, CIR demonstrates no significant influence. These outcomes imply that factors such as capital strength, asset quality, and credit distribution efficiency are key determinants shaping investors' evaluation of banking firm value
Audit Plan as an Instrument to Improve the Effectiveness of Tax Audits
Get PDFTax audits are an integral part of implementing the self-assessment system. The tax audit phase begins with preparatory activities, such as developing an audit plan. The audit plan encompasses several activities that must be carried out as a guideline for conducting tax audits. This study aims to determine the role of audit plans in improving the effectiveness of tax audits, particularly during the planning stage. This research used a descriptive qualitative approach, involving in-depth interviews with tax auditors and data analysis using the NVivo application. The results indicate that problem identification has been developed for each audit assignment based on available data and information. A risk-based audit plan strategy is implemented to direct the audit focus and ensure the application of methods, techniques, and procedures to obtain competent and sufficient evidence. The use of technology, such as the Derik application, facilitates audit plan development and more structured risk identification. Currently, detailed and focused audit plans help improve audit effectiveness by providing a deterrent effect and successfully obtaining competent and sufficient audit evidence that can be accounted for in the event of a tax dispute. However, the audit team's utilization of audit plans is still suboptimal, impacting audit effectiveness. This study recommends strengthening the implementation of risk-based audit plans and optimizing technology in tax audits
Determining Factors of Compliance in Paying Land and Building Tax
Get PDFCompliance level in PBB payments can be influenced based on a study from the Theory of Planned Behavior (TPB), compliance pay, Tax Land and Buildings of the United Nations, influenced by a number of main factors that are tax knowledge, fiscal awareness, firmness of sanctions and enforcement, as well as economic conditions. Objective study This For testing tax knowledge, fiscal awareness, firmness of sanctions and enforcement, as well as economic conditions for compliance in paying PBB. Implementation study. This was done on a mandatory basis in Taxes in Tabanan Regency. The research location determined by researchers due to Tabanan Regency has level low PBB compliance level. Retrieval sample done with the Purposive sampling technique. Research results show that hypothesis test results show that hypothesis third, that is, firmness sanctions and enforcement have no influence on compliance with paying the rejected PBB. The first, second and fourth hypotheses are accepted, namely, Tax knowledge has a positive effect on compliance in paying PBB, fiscal awareness has a positive influence on compliance in paying PBB and economic conditions have a positive influence on compliance in paying PBB
The Influence of Own-Source Revenue, Transfer Funds, Regional Fiscal Capacity, And Capital Expenditure On Regional Loans
Get PDFThis study aims to examine the effect of Own-own Source Revenue, Transfer Funds, Regional Fiscal Capacity, and Capital Expenditure on Local Government Loans in districts and cities across Sumatra. Employing a quantitative framework, the research is based on secondary data derived from regional budget realization reports together with fiscal capacity indices, and the data were selected through purposive sampling, resulting in 215 observations from 43 local governments during the 2019–2023 period. Panel data regression analysis was performed using EViews version 12. The results show that PAD and Transfer Funds have no significant effect on Local Government Loans. In contrast, Fiscal Capacity and Capital Expenditure show a statistically proven beneficial impact. Simultaneous testing confirms that all independent variables jointly influence Local Government Loans. These findings indicate that high capital expenditure and strong fiscal capacity encourage local governments to utilize loans as an alternative financing source for infrastructure development. Meanwhile, high transfer funds and PAD do not necessarily influence borrowing decisions. The study concludes that strengthening fiscal capacity and strategic planning of capital spending are crucial for promoting productive and sustainable local borrowing
Forecasting Entertainment Tax Revenue Targets Using Regression and Time-Series Analysis: A Case Study in Sumedang Regency
Get PDFLocal governments in Indonesia are granted fiscal autonomy to manage and optimize regional income sources, including local taxes, as a form of Local Own-Source Revenue (PAD). One such tax is the entertainment tax, which plays a significant role in supporting regional development. This study focuses on identifying key factors that influence entertainment tax revenue in Sumedang Regency, West Java and aims to construct a reliable model for projecting future revenue. Employing a mixed methods approach, the research integrates qualitative analysis—conducted through literature review and document analysis—with quantitative techniques, including multiple linear regression and time-series forecasting. This combination allows for a comprehensive understanding of the determinants of entertainment tax performance and provides a data-driven foundation for more accurate and sustainable fiscal planning at the regional level. The findings indicate that entertainment tax revenue is influenced by the number of entertainment venues, population size, tourist visits, GRDP in the tourism sector, GRDP at current prices (ADHB), BI rate, national inflation rate, and per capita income
Impact Analysis of Environmental Law Policy on Cirebon Coastal Communities in Climate Change Adaptation
Get PDFCirebon's coastal communities face intensifying climate change impacts, such as sea level rise, coastal abrasion, and natural disasters, which threaten their socio-economic resilience. Environmental law policy should be the main instrument in directing the adaptation strategies of coastal communities. However, the implementation of this policy still faces various challenges, including overlapping regulations, weak law enforcement, and lack of community participation in the policy formulation process. This research uses a qualitative approach with a case study method to evaluate the effectiveness of environmental law policies in supporting the social adaptation of Cirebon's coastal communities. Data were collected through in-depth interviews with affected communities, government officials, and policy experts, as well as analysis of related legal documents. The results showed a gap between policies and factual conditions in the field, especially in inter-agency coordination, resource allocation, and community access to environmental justice. This study emphasizes the need for environmental law policy reform that is more adaptive, ecologically just, and oriented towards empowering coastal communities in the face of climate change