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All Journal Erudio: Journal of Educational Innovation E-Dimas: Jurnal Pengabdian kepada Masyarakat MEDIA BINA ILMIAH Jurnal Inovasi Penelitian
Priandhita Sukowidyanti Asmoro
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Education Social Sciences

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TAX DISTANCE LEARNING ANXIETY AND SATISFACTION LEVEL DURING THE COVID-19 PANDEMIC: GENDER AND GRADE DIFFERENCES Priandhita Sukowidyanti Asmoro; Nurlita Sukma Alfandia; Nurlita Novianti
Erudio Journal of Educational Innovation Vol 9, No 1 (2022): Erudio Journal of Educational Innovation
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18551/erudio.9-1.7

Abstract

The Covid-19 pandemic has forced taxation study programs to adopt distance learning suddenly and without preparation to replace conventional face-to-face learning. The lack of infrastructure, curricula that are not designed for distance learning, and the characteristics of taxation learning that require practical work encourage the emergence of anxiety and dissatisfaction with tax distance learning. This study attempts to close the gap in previous research that has not empirically tested gender and grade differences in taxation distance learning under uncertain conditions. In addition, this study aims to examine the direct effect of anxiety on taxation distance learning satisfaction. Primary data was obtained through an online survey and processed using SPSS 25. A total of 469 tax undergraduate students were the research sample identified using purposive sampling. The ANOVA and Independent sample t-test revealed that there was no difference between tax distance learning anxiety and tax distance learning satisfaction based on gender and grade. However, this study confirmed that anxiety had a negative effect on tax students' satisfaction with distance learning during the Covid-19 pandemic.
PENGARUH OPPORTUNITY RECOGNITION DAN INOVASI MODEL BISNIS PADA KINERJA BISNIS INDUSTRI MODEST FASHION Edlyn Khurotul Aini; Ferina Nurlaily; Priandhita Sukowidyanti Asmoro
Jurnal Inovasi Penelitian Vol 2 No 3: Agustus 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i3.765

Abstract

Industri modest fashion merupakan salah satu industri yang saat ini sangat berkembang. Namun, perkembangan bisnis ini tentu saja juga dibarengi dengan ketatnya persaingan yang dapat dilihat dengan semakin banyak bermunculan bisnis pada pasar modest fashion. Pelaku usaha harus mampu untuk mengenali peluang (opportunity recognition) agar mampu bertahan dan memenangkan persaingan yang ketat. Lebih lanjut, inovasi model bisnis juga sangat diperlukan untuk membangun keunggulan kompetitif yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh opportunity recognition dan inovasi model bisnis terhadap kinerja bisnis, terutama pada Industri Modest Fashion. Hasil penelitian menunjukkan bahwa opportunity recognition tidak berpengaruh signifikan terhadap kinerja bisnis. Hasil berbeda ditunjukkan dari variabel inovasi model bisnis, yang mengungkapkan bahwa dengan melakukan inovasi pada model bisnisnya maka kinerja dari bisnis tersebut akan meningkat. Hasil penelitian ini menunjukkan jika sebuah bisnis terutama yang bergerak dalam Industri Modest Fashion ingin meningkatkan kinerja bisnisnya maka melakukan inovasi pada model bisnis adalah salah satu cara yang bisa dilakukan.
DISRUPTIVE TREND AND TAX POTENTIAL : THE CASE OF FOOD TRUCKS Priandhita Sukowidyanti Asmoro; Ferina Nurlaily; Edlyn Khurotul Aini
MEDIA BINA ILMIAH Vol 14, No 3: Oktober 2019
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.132 KB) | DOI: 10.33758/mbi.v14i3.322

Abstract

At present, we are facing a new era, namely, era disruption. In the business world, there are still many people who misinterpret disruption as extensive use of information technology in business processes or what is known as a digital business. Disruption is an innovation. Disruption is destructive and creative. For some businesses, the emergence of a disruptive trend is considered an opportunity rather than an obstacle. In the culinary business, the disruptive trend has been responded to by the growth of the food truck business in recent years. Although food trucks are considered as a new business model that offers many benefits, the existence of a food truck business turns out to also cause problems for tax revenues. Until now, food trucks are still an informal business sector in almost all regions in Indonesia because they have not been legalized, including in Sidoarjo Regency. Therefore, a food truck is also a group of Hard to Tax, is a group of taxpayers, whether individuals or entities involved in a cash transaction and not registered as a taxpayer. From the regulator's side, the food truck business is considered as a party born without following the applicable legal rules. They create innovations that violate the law, even, do not pay taxes that cause a loss of potential tax revenue, including local taxes. However, this is contrary to the disruption theory, which states that disruption in the business world is positive, and the government should respond by creating disruptive regulation. The government must be able to create tax policies that can maximize the potential for tax revenues without having to hamper business growth and innovation. This study attempts to analyze the potential expansion of the restaurant tax object on the food truck business using qualitative methods. Data collection is done by interviewing local tax policymakers and food truck business people. The results of this study indicate that the food truck business can be used as the object of restaurant tax because it fulfills the Laffer Theory concept and the criteria of Sidoarjo Regency Regional Regulation Number 8/2010 about Restaurant Taxes.
Pengembangan Strategi Pemasaran Produk Sulam sebagai Objek Wisata Edukasi Berbasis Kearifan Lokal Saparila Worokinasih; Priandhita Sukowidyanti Asmoro; Edlyn Khurotul Aini; Ferina Nurlaily
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 13, No 4 (2022): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v13i4.11421

Abstract

Desa Sumbersekar, Kecamatan Dau, Kabupaten Malang memiliki potensi kerajinan sulam yang berpotensi untuk menjadi objek wisata edukasi. Namun, belum adanya program pemberdayaan kelompok pengrajin sulam dan minimnya pemahaman terkait strategi pemasaran menjadikan potensi tersebut belum banyak dikenal masyarakat. Tujuan pengabdian kepada masyarakat adalah mendampingi kelompok pengrajin dalam memperkuat strategi pemasaran produk kerajinan sulam sebagai objek wisata edukasi berbasis kearifan lokal. Terdapat sebelas tahapan yang dilakukan dalam kegiatan pengabdian masyarakat ini mulai dari pengajuan perizinan pengabdian masyarakat dan identifikasi awal permasalahan pengrajin sulam hingga evaluasi dampak video dalam pencapaian tujuan pengabdian masyarakat. Pengabdian masyarakat ini mengombinasikan dua metode berbeda, yaitu: 1) konsultasi berupa diskusi interaktif dengan kelompok pengrajin sulam, dan 2) pendampingan dalam pembuatan video profil dan video tutorial yang menonjolkan kearifan lokal. Video profil dan video tutorial didesain dengan mononjolkan kearifan lokal Desa Sumbersekar, Kecamatan Dau, Kabupaten Malang. Video tutorial juga didesain sebagai sumber pembelajaran yang dapat meningkatkan kemampuan afektif, kognitif dan psikomotorik penggunanya. Dengan demikian, kerajinan sulam menjadi sumber pembelajaran non formal, selain menjadi produk komersial. Hasil dari pengabdian masyarakat ini menunjukkan minat masyarakat terhadap kerajinan sulam tinggi, dibuktikan satu bulan sejak video diupload di sosial media, jumlah penonton mencapai puluhan dan video mendapat respon yang positif. Kesimpulannya, video profil dan video tutorial merupakan strategi pemasaran yang efektif untuk meningkatkan minat masyarakat terhadap kerajinan sulam Desa Sumbersekar, Kecamatan Dau, Kabupaten Malang sebagai objek wisata edukasi berbasis kearifan lokal. Namun, untuk mewujudkan desa wisata edukasi sulam masih dibutuhkan langkah-langkah lanjutan melalui kegiatan pengabdian masyarakat yang bersifat multidisiplin dan berkelanjutan.
Co-Authors Edlyn Khurotul Aini Ferina Nurlaily Nurlita Novianti Nurlita Sukma Alfandia Saparila Worokinasih