E-Journal Politeknik Negeri Samarinda
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Productivity Gap between Women- and Men-Run Private Hotels in Georgia: A Data Envelopment Analysis–Based Meta Frontier Analysis
No full textThis paper makes an initial attempt to account for differences in the technologies used by women- and men-run businesses, that is, technological “heterogeneity,” for better understanding productivity differences between the two groups. The paper applies meta frontier analysis to the efficiency of private hotels in Georgia estimated using the data envelopment analysis methodology. The exercise allows distinguishing between productivity differences conditional on the available technology to each group (technical efficiency) and due to differences in the available technology (technology gap). The findings show that gender-based differences in technical efficiency and the technology gap are very different in their direction, size, and distribution across low versus high levels of efficiency. For example, women-run hotels outperform men-run hotels in technical efficiency by 21 percentage points. However, this superior performance is almost fully countered by the inferior technology used by women due to the prevailing socio-cultural and economic environment. The findings also show that the impact of the technology gap on widening the productivity gap is much stronger at low levels of efficiency than at higher levels (the “sticky floors” effect). No such evidence is found for technical efficiency or overall efficiency. Thus, the existing literature, which assumes technological “homogeneity,” provides at best an incomplete picture of the true nature of gender-based productivity gaps and at worst, a misleading one. The main result survives endogeneity checks based on propensity score matching and is robust to several measures of productivity and outlier checks. Policy implications of the findings are discussed
Pemanfaatan Media Sosial untuk Pemasaran bagi Usaha Mikro, Kecil dan Menengah
No full textPengabdian dilaksanakan di Padukuhan Ngelo I, Kalurahan Balong, Kapanewon Girisubo, Kabupaten Gunungkidul, Propinsi Daerah Istimewa Yogyakarta. Pengabdian dilaksanakan pada tanggal 24 sampai dengan 30 Agustus 2025. Pengabdian ini diikuti oleh 30 peserta. Pengabdian ini dilakukan dengan dua metode yaitu sosialisasi dan pelatihan terkait dengan penggunaan media sosial untuk pemasaran. Adanya pengabdian ini diharapkan dapat meningkatkan pengetahuan dan keterampilan pelaku UMKM terkait dengan penggunaan media sosial dalam pemasaran produknya. Akhirnya, penggunaan media sosial tersebut dapat meningkatkan penjualan
The influence of digital information and technological advancement on firms’ ethical practices
No full textWhile technology has the potential to enhance ethical practices, its impact is complex and poorly understood. This paper examines corporate ethical standards in digital tech–oriented firms to explore this dynamic. Using data from the World Bank Enterprise Surveys spanning 2006 through 2023, we find that technology and digitalization positively influence the adoption of environmental and social standards. However, digital tech–oriented firms exhibit lower governance standards. These results are shaped by country culture, the burden of business regulation, and the perception of the courts as obstacles to business activity. Our findings highlight the significance of broader societal influences and the quality of the business environment in determining how digital-oriented technological firms adopt ethical standards
Does Message Framing Matter for Tax Compliance? Evidence from a WhatsApp Field Experiment
No full textThis study evaluates whether low-cost digital nudges delivered via WhatsApp can improve property tax compliance in Gorontalo, Indonesia. In a randomized controlled trial, individuals were as-signed to receive either (i) a soft-tone message emphasizing civic duty and public benefits, (ii) a hard-tone message highlighting penalties and consequences, or (iii) no message (control). Four findings emerge. First, although messages referenced overdue obligations, the soft-tone nudge substantially increased current-year compliance: payment of the fiscal year 2024 bill rose by 9–11 percentage points from two weeks through the payment deadline and remained 9.9 percentage points higher at six months, relative to a 38 percent control mean at the deadline. Second, the soft-tone message narrowed and statistically eliminated the compliance gap between historically high- and low-compliance groups. Third, framing mattered: the soft-tone message consistently outperformed the hard-tone message at longer horizons. Fourth, while the hard-tone message generated short-run increases in compliance, these effects dissipated over time, consistent with intertemporal substitution (treated taxpayers paying earlier rather than more). Overall, the results show that behaviorally informed messaging can meaningfully improve tax collection in low-capacity settings, especially when designed to fit local behavioral and institutional context
Penyuluhan Membangun Keluarga Harmonis dalam Perspektif Hukum Islam di Desa Babakan Pangandaran
No full textPengabdian ini bertujuan untuk mendeskripsikan pelaksanaan penyuluhan Membangun Keluarga Harmonis dalam Perspektif Hukum Islam di Desa Babakan, Kabupaten Pangandaran melalui metode service learning. Kegiatan dilaksanakan pada 26 Agustus 2025 di Aula Desa Babakan dengan melibatkan 20 peserta yang merupakan kader PKK sebagai representasi keluarga di desa. Proses penyuluhan dilakukan secara interaktif melalui ceramah, diskusi kelompok, tanya jawab, dan role playing, dengan materi utama mengenai hukum Islam dalam keluarga, hak dan kewajiban suami-istri, serta pola komunikasi Islami berlandaskan prinsip sakinah, mawaddah, dan rahmah. Evaluasi kegiatan menggunakan pre-test dan post-test untuk mengukur pemahaman peserta. Hasil pre-test menunjukkan 19 orang (95%) memahami konsep keluarga harmonis menurut hukum Islam, sementara 1 orang (5%) belum sepenuhnya memahami. Namun, hasil post-test memperlihatkan peningkatan signifikan, di mana seluruh peserta (100%) berhasil memahami konsep tersebut. Penyuluhan ini menekankan sembilan prinsip keluarga harmonis dalam hukum Islam, di antaranya komunikasi jujur dan terbuka, empati, kebersamaan, sikap bijaksana, kepedulian, kesabaran, keceriaan, pengendalian ego, serta penguatan nilai agama. Diskusi dan refleksi menunjukkan bahwa tantangan utama di Desa Babakan bukan terletak pada pemahaman konsep, melainkan rendahnya kesadaran dan lemahnya landasan nilai agama dalam implementasi, yang diperkuat oleh faktor ekonomi, sosial, dan budaya sehingga memicu konflik rumah tangga, perselingkuhan, dan perceraian. Dengan demikian, penyuluhan ini relevan sebagai upaya preventif untuk memperkuat nilai-nilai Islam dalam membangun keluarga harmonis berlandaskan sakinah, mawaddah, wa rahmah
Implementasi Keputusan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Nomor 136 Tahun 2022 dalam Rangka Penyusunan Laporan Keuangan BUM-Des Makmur Raya Desa Loa Raya Kabupaten Kutai Kartanegara
No full textBUMDes penggerak ekonomi desa, wadah inovasi usaha lokal, dan berperan untuk meningkatkan pendapatan asli desa (PADes). BUMDes Makmur Raya Desa Loa Raya, mengalami permasalahan dalam menyusun laporan keuangan yang sesuai standar dan regulasi yang berlaku. Kurangnya pemahaman prinsip akuntansi dasar, sistem pencatatan yang belum terstruktur, serta minimnya pelatihan teknis menjadi hambatan utama BUM-Des. Tujuan kegiatan pengabdian ini adalah mensosialisasi tentang Keputusan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 136 Tahun 2022 Tentang Panduan Penyusunan Laporan Keuangan Badan Usaha Milik Desa. Tujuan lainnya yaitu melakukan pelatihan tentang kebijakan akuntansi BUMDes, Bagan Akun BUMDes, Perlakuan Akuntansi, Penyusunan Laporan Keuangan BUMDes, dan Format Laporan Keuangan BUMDes. Metode yang digunakan adalah metode observasi, dokumentasi, wawancara dan ceramah. Hasil kegiatan PKM ini dilakukan dengan menguji pemahaman peserta pelatihan sebelum dan sesudah. Sebelum pelatihan peserta hanya memahami 18% mengenai penyusunan laporan keuangan BUMDes, setalah pelatihan peserta memahami 75% penyusunan laporan keuangan BUMDes
The Human Capital Index Plus 2026: Findings Brief
No full textThe HCI+ measures how effectively a country builds human capital, tracking the likelihood that children today will grow into healthy, educated, and productive adults. It integrates measures from three dimensions
of human capital—health, education, and employment—into one index using evidence-based weights. The index ranges from 0–325. Units on this scale correspond to percentage increases in labor earnings
Subnational Business Ready in the European Union 2025: Czechia
No full textThis year, the Subnational B-READY series covers 66 cities across six EU Member States - Czechia, Greece, Ireland, Italy, Poland, and Spain - covering 64 European regions. In Czechia, Subnational B-READY covers seven cities in seven regions at the NUTS2 level: Brno (Southeast), Liberec (Northeast), Olomouc (Central Moravia), Ostrava (Moravian-Silesian), Plzeň (Southwest), Prague (Prague), and Ústí nad Labem (Northwest). The primary objective of the Subnational B-READY studies is to identify and address regional disparities in regulatory environments and to promote reforms that foster private sector growth, job creation, and sustainability. The Subnational B-READY series delivers a rigorous, data-driven analysis of business climates at the local level, offering actionable insights for policy makers
KKN Tematik sebagai Sarana Pengabdian Mahasiswa dalam Penguatan Potensi Lokal dan Pemberdayaan Masyarakat di Kelurahan Munjul, Majalengka
No full textProgram Kuliah Kerja Nyata (KKN) Universitas Swadaya Gunung Jati di Kelurahan Munjul dilaksanakan secara multidisipliner dengan fokus pada pendidikan, ekonomi, lingkungan, kesehatan, tata kelola kelurahan, dan promosi wisata lokal. Kegiatan pendidikan mencakup edukasi bullying, seni ecoprint, dan keselamatan lalu lintas melalui pendekatan simulatif kepada siswa SD. Di bidang ekonomi, dilakukan pemetaan UMKM, digitalisasi usaha melalui QRIS dan Google Maps, serta produksi konten promosi dan pemasangan banner usaha. Kontribusi lingkungan diwujudkan melalui pembangunan Incinerator Hydroburner, edukasi pengelolaan sampah, penghijauan, dan partisipasi dalam Gerakan Bebersih (GEBER). Kegiatan kesehatan meliputi senam bersama, pendampingan posyandu, serta edukasi gizi seimbang dan pencegahan stunting. Penguatan tata kelola kelurahan dilakukan melalui pelatihan pengelolaan website resmi dengan menghadirkan narasumber ahli IT. Promosi wisata lokal difokuskan pada produksi video iklan destinasi paralayang dan Paraland. Seluruh kegiatan dirancang untuk meningkatkan partisipasi masyarakat, memperkuat kapasitas lokal, dan mendorong pembangunan berkelanjutan berbasis kolaborasi dan teknologi
Yemen Climate and Health Vulnerability Assessment
No full textAgainst the backdrop of a protracted
conflict, The Republic of Yemen faces complex
and multifaceted development challenges that demand the
country’s resources and attention. These challenges will
worsen if the country remains vulnerable to extreme weather
events and climate-related hazards. However, there is
potential for the country to build long-term resilience to
climate change and prevent current challenges from
worsening. The objective of this Climate and Health
Vulnerability Assessment (CHVA) is to assist decision-makers
with planning adaptation measures to deal with the country’s
climate-related health risks. This assessment includes
subnational considerations for health-related climate action
(see Annex A for the methodology), factoring in the country’s
21 governorates and one capital territory (see Figure 1). It
also incorporates data from a climate and health economic
valuation conducted by the World Bank to estimate potential
economic costs of health impacts arising from projected
changes in temperature and precipitation (see Annex B for
the methodology)