Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Implementing Responsive Web Design to Improve Website Accessibility
No full textThe rapid growth of internet usage and the dominance of mobile device access have significantly transformed website development practices. Websites are no longer accessed primarily through desktop computers but through various devices with different screen sizes, particularly smartphones. This shift requires adaptive design strategies to ensure optimal accessibility and usability. However, many websites still employ static layouts that are not responsive, leading to display distortions, navigation difficulties, and reduced user experience, especially on mobile devices. This study aims to implement Responsive Web Design (RWD) to improve website accessibility and evaluate its effectiveness through quantitative measurement. The research adopts an experimental method using a before-and-after testing approach. The selected website is first evaluated in its original (non-responsive) condition using accessibility assessment tools based on Web Content Accessibility Guidelines (WCAG) standards. Subsequently, RWD principles—including fluid grids, flexible images, media queries, and a mobile-first approach—are implemented. Accessibility testing is then repeated to measure improvements. The results indicate that the implementation of Responsive Web Design significantly enhances website accessibility across multiple devices. Improvements are observed in layout adaptability, text readability, navigability, and overall compliance with WCAG principles. The responsive layout reduces horizontal scrolling, optimizes content structure, and enhances user interaction efficiency. In conclusion, Responsive Web Design is an effective technical solution for addressing accessibility challenges in multi-device environments. Although responsiveness alone does not guarantee full accessibility compliance, its integration with accessibility standards contributes substantially to improving digital service quality. This study provides empirical evidence and a structured implementation framework that can serve as a reference for developers and institutions seeking to enhance website accessibility and user experience
Analysis of the Impact of Tax Revenues on Accountability: Practical Experience Across Central Asia
No full textThis study sought to examine the effect of tax revenues on government accountability, specifically focusing on the five countries that make up the Central Asian region. This includes Kazakhstan, Uzbekistan, Kyrgyzstan, Tajikistan, and Turkmenistan. This study will focus on the aforementioned countries with regard to the past five years, comparing the tax revenues collected on their effect on the fiscal institutions' level of transparency. From the study, it is clear that an increased level of tax revenues collected does have a positive effect on the level of government transparency but with varying degrees that are determined by the political structure of the institutions. The study makes a theoretical contribution to the understanding of fiscal accountability in transition economies, as well as practical suggestions to policymakers who wish to reinforce the link between revenue generation and responsible governance
Profitability, Leverage, and Size as Drivers of Firm Value: A Study of Indonesian Manufacturing Companies
No full textThis analyze aims to evaluate impact of profit, debt ratio, and firm size on the value of a manufacturing company the in processed food subsector itemized at the Indonesia Stock Exchange span period from 2022 to 2024. This research plan uses a causal associative study approach. In this study, trial was taken untilizing the purposive approach sampling. The analyzed data in this study includes 101 companies, of which 55 companies were selected as samples for a three-year observation period (2022-2024). The technique used to analyze the data is multiple linear regression. Centered the on test outcome, it able to be concluded data that from this study match necessary classical presumptions, including normality, and are available no are issues of multicollinearity, heteroscedasticity, and autocorrelation. The outcome of the fractional hypothesis assessment that donate profitability impacts the of firm value. From the outcome findings, can it deduced be that profitability performs crucial an part in influencing the firm value, indicating that capability the company's to create surplus a key is factor in increasing firm value. Meanwhile, leverage and firm size had no impact, indicating that debt levels and firm size are not determining factors in determining firm value
The Influence Of Experiential Marketing And Customer Satisfaction On PT Rak Indonesia's Customer Loyalty
No full textThis research is directed to explore how experiential marketing experience and customer satisfaction are intertwined in shaping PT RAK Indonesia's customer loyalty. In an increasingly competitive business landscape, consumers no longer judge products simply by function, but by a series of experiences they feel throughout the process of interacting with the company. The research approach used is quantitative with an explanatory research type. A total of 96 respondents who are active customers of PT RAK Indonesia were selected as research samples. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression. The results of the analysis show that experiential marketing has a real and significant boost to customer loyalty. On the other hand, customer satisfaction does not show a significant direct effect on loyalty. However, when experiential marketing and customer satisfaction were tested together, they were shown to have a significant impact on customer loyalty. A determination coefficient value of 0.955 indicates that most of the variation in customer loyalty can be explained by both variables. These findings confirm that customer experience is the dominant element in building loyalty at PT RAK Indonesia
Optimization Of Village Fund Optimization Of Village Fund Allocation In The Development Of Religious-Based Tourism Villages In Senduro Village, Lumajang Regency
No full textThis article examines the optimization of Village Fund Allocation (Alokasi Dana Desa/ADD) in the development of a religious-based tourism village in Senduro Village, Lumajang Regency. Village Fund Allocation (ADD) is a village fiscal policy instrument aimed at promoting village independence through development, community empowerment, and strengthening the local economy. This article aims to analyze the optimization of ADD use in the development of a religious-based tourism village in Senduro Village, Lumajang Regency. The research employs a descriptive-qualitative approach using the case study method. Data was collected through field observation, in-depth interviews with religious leaders, community figures, and residents of various faiths, as well as supporting documentation. Data was analyzed qualitatively using triangulation techniques to gain a comprehensive and in-depth understanding. The results indicate that ADD in Senduro Village has been utilized as a stimulus for the development of religious tourism by focusing on strengthening supporting infrastructure, facilitating cultural and religious activities, and community empowerment based on local social capital. The presence of the Mandara Giri Semeru Agung Temple, the Ogoh-Ogoh Festival, Grebeg Suro, and the Sedekah Bumi (Jolen) tradition serve as major religious tourism attractions that not only strengthen the village's social and cultural identity but also provide economic impacts for the community through the growth of people's businesses and home industries. Although the ADD allocation for religious tourism activities is relatively limited in nominal terms, it has managed to generate a multiplier effect thanks to the high levels of participation, mutual cooperation (gotong royong), and interfaith tolerance deeply embedded in the social life of Senduro Village. This finding confirms that ADD optimization is not solely determined by the budget amount, but rather by the effectiveness of management, community participation, and the village's ability to integrate economic development with social, cultural, and religious values. Therefore, the development of the religious-based tourism village in Senduro can be viewed as a model of sustainable, inclusive village development oriented towards socio-economic independence
Penyuluhan Hukum Terkait Penyusunan Peraturan Desa untuk Meningkatkan Kualitas Pelayanan Publik di Desa Cikunir, Kecamatan Singaparna, Kabupaten Tasikmalaya
No full textPenyuluhan hukum mengenai penyusunan Peraturan Desa (Perdes) di Desa Cikunir, Kecamatan Singaparna, Kabupaten Tasikmalaya, dilaksanakan sebagai upaya meningkatkan kapasitas aparatur desa dalam menyusun regulasi lokal yang sesuai dengan ketentuan perundang-undangan. Kegiatan ini bertujuan memperkuat pemahaman pemerintah desa dan anggota Badan Permusyawaratan Desa (BPD) terhadap prosedur, teknik, serta urgensi pembentukan Perdes berdasarkan Peraturan Menteri Dalam Negeri Nomor 111 Tahun 2014. Metode yang digunakan meliputi ceramah interaktif, diskusi terbuka, dan evaluasi melalui kuesioner pra-pasca kegiatan. Sebanyak 15 peserta mengikuti kegiatan yang dilangsungkan pada 18 Desember 2025 di Aula Kantor Desa Cikunir. Hasil menunjukkan peningkatan signifikan dalam pemahaman peserta: kategori “Sangat Baik” dan “Baik” naik dari 20% menjadi 60%, sementara kategori “Kurang” dan “Tidak Memahami” turun dari 60% menjadi 15%. Peserta juga menunjukkan minat kuat untuk merancang Perdes terkait pengelolaan sampah, perlindungan data warga, dan penguatan BUMDes. Kegiatan ini membuktikan bahwa penyuluhan hukum partisipatif efektif dalam mendukung tata kelola desa yang transparan, akuntabel, dan responsif terhadap kebutuhan lokal
Revealing the Readiness of Pet Shops in Bandung City to Adopt Private Entity SAK: Internal and External Factor Analysis
Get PDFThe adoption of standardized financial accounting practices remains a major challenge for micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in sector-specific businesses such as pet shops that operate with relatively complex transactions. This study aims to examine the readiness of pet shop MSMEs in Bandung City to adopt Private Entity Financial Accounting Standards (SAK) by analyzing the influence of technology readiness, human resource competency, and external support on financial accounting system implementation. The study employs a quantitative research design using primary data collected through structured questionnaires distributed to 90 pet shop owners and managers. Data were analyzed using multiple linear regression supported by classical assumption testing. The results show that technology readiness, human resource competency, and external support all have positive and statistically significant effects on financial accounting system implementation. Among these factors, technology readiness emerges as the most dominant determinant, followed by human resource competency and external support. The findings indicate that readiness to adopt Private Entity SAK is primarily capability-driven rather than regulation-driven, reflecting a gradual process shaped by internal organizational preparedness and reinforced by external facilitation. This study contributes to the MSME accounting literature by providing empirical evidence from a relatively underexplored business sector and offers practical insights for policymakers and supporting institutions in designing more effective and context-sensitive strategies to enhance accounting standard adoption among micro-enterprises
The Effect of Tax Knowledge, Tax Rates, and Tax Sanctions on E-Commerce Taxpayer Compliance in Indonesia
Get PDFThe rapid expansion of e-commerce has transformed business activities and posed new challenges for tax compliance, particularly among individual digital entrepreneurs operating in platform-based markets. This study aims to examine the effects of tax socialization, tax knowledge, taxpayer awareness, and tax sanctions on e-commerce taxpayer compliance by employing a quantitative explanatory approach. Primary data were collected through structured questionnaires from 80 individual e-commerce entrepreneurs operating on the Shopee marketplace in Bandung City, Indonesia, and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 3.0. The results indicate that tax knowledge and taxpayer awareness have a positive and significant effect on taxpayer compliance, whereas tax socialization and tax sanctions do not significantly influence compliance behavior. These findings suggest that compliance in the digital economy is primarily driven by internal cognitive understanding and normative awareness rather than by external enforcement-oriented mechanisms. This study contributes to the accounting and taxation literature by reinforcing the relevance of behavioral perspectives, particularly compliance theory and the Theory of Planned Behavior, in explaining taxpayer behavior in digital business environments and provides practical implications for tax authorities to prioritize education- and awareness-based strategies supported by digital engagement to enhance voluntary compliance among e-commerce entrepreneurs
The Effect Of Knowledge Creation On The Competitiveness Of Msmes In The Sigerhub Business Incubator Bandar Lampung Through Innovation As A Mediating Variable
Get PDFThis study aims to analyze the effect of Knowledge Creation on the competitiveness of MSMEs participating in the SigerHub Business Incubator in Bandar Lampung and to examine the mediating role of innovation. The research employs an associative quantitative approach, with primary data collected through questionnaires administered to 130 MSME owners/managers under SigerHub’s incubation. Validity was tested using factor loading (>0.7) and AVE (>0.5), while reliability was measured using Cronbach’s Alpha (>0.7). Data were analyzed using SmartPLS SEM (Structural Equation Modeling), and hypothesis testing was conducted through bootstrapping. The results show that Knowledge Creation has a positive and significant effect on MSME competitiveness, and Innovation positively and significantly mediates the relationship between Knowledge Creation and Competitiveness. These findings indicate that knowledge creation through socialization, externalization, combination, and internalization can accelerate product/process innovation, thereby enhancing MSME profitability and productivity. Practically, MSMEs are encouraged to strengthen knowledge creation processes through training, knowledge-based SOPs, and collaboration. SigerHub is advised to enhance innovation development programs, while the government is expected to expand technological and financial support
Generation Z and the Job-Hopping Phenomenon: An Exploration of Career Preferences and Expectations
Get PDFThis study examines how Generation Z workers in Yogyakarta interpret work and engage in job hopping within their early career experiences. Using a qualitative phenomenological approach, in-depth interviews were conducted with six Generation Z individuals who had experienced multiple job transitions. The findings indicate that Generation Z holds a hybrid orientation toward work, integrating economic survival, career development, and value actualisation simultaneously. Job hopping is perceived not as impulsive or disloyal behaviour, but as a rational and adaptive career strategy when employment fails to meet financial, developmental, or psychosocial expectations. Career decisions are shaped by accumulated work experiences, educational background, family responsibilities, and local labour-market conditions, particularly relatively low wage levels. Participants demonstrate high emotional awareness and agency in responding to expectation reality misalignment through adaptive coping strategies, including skill development, parallel job searching, and planned exits