Media Mahardhika

PENGARUH PROGRAM BLITAX TERHADAP PENERIMAAN PAJAK MINERAL BUKAN LOGAM BATUAN (MBLB) DI KABUPATEN BLITAR

Dina Apriliana — 2026-09-30

The Non-Metal Mineral and Rock (MBLB) Tax is a major source of Local Original Revenue (PAD) with significant potential in Blitar Regency. To improve compliance and optimize local tax revenue, the Blitar Regency Government has implemented the BliTax Award Program as a form of recognition granted to taxpayers. This study aims to analyze the extent of the BliTax Award Program’s impact on MBLB tax revenue in Blitar Regency. The research was conducted using a quantitative approach that utilized secondary data in the form of monthly MBLB tax revenue figures from January 2024 to May 2026. The data were obtained from the Blitar Regency Regional Revenue Agency (Bapenda). The dependent variable was measured using the percentage of MBLB tax revenue targets achieved, while the independent variable the BliTax Award Program was measured using a dummy variable. Data analysis was performed using simple linear regression with the assistance of EViews software. The test results indicate that the BliTax Award Program has a positive coefficient of 6.492671, suggesting an increase in MBLB tax revenue achievement after the program was implemented. However, the estimation results with HAC/Newey-West correction show a p-value of 0.0967, meaning that this effect is only significant at the 10% significance level and is not yet significant at the 5% significance level. The coefficient of determination (R²) of 0.064900 indicates that the BliTax Award Program accounts for only 6.49% of the variation in MBLB tax revenue, while the remainder is explained by other factors not included in this study. Thus, the BliTax Award Program has a positive effect on MBLB tax revenue; however, its effect is still relatively weak and therefore needs to be supported by other policies, such as increased oversight, field monitoring, and the optimization of local tax administration.

ANALISIS PENGUASAAN INFORMASI PASAR GLOBAL DALAM MENDUKUNG PENETRASI PASAR INTERNASIONAL

Salwa Aini Az-Zahra — 2026-09-30

This study aims to analyze the role of global market information in supporting international market penetration by SeshyShop, an SME specializing in K-Pop merchandise, by examining the company’s level of market information mastery, the market penetration strategies implemented, and the most decisive information factors in strategic decision-making. The study employed a qualitative descriptive method, with data collected through direct interviews with the SME entrepreneur and relevant documentation. The data was subsequently analyzed through the stages of data reduction, data presentation, and drawing conclusions. The research results show that SeshyShop actively monitors strategic information such as product release schedules, market prices, social media trends, and distribution policies from the official platforms of South Korean agencies, and that the success of its international market penetration is supported by two main strategies: supply chain efficiency through the ownership of a warehouse in Incheon and the utilization of digital platforms to reach global markets as far as Singapore, Malaysia, and Brazil. Other key findings indicate that verifying the credibility of third-party sellers is the most critical information factor, as it serves as the primary filter for maintaining reputation and consumer trust. Consequently, this study concludes that information mastery is not merely an operational tool but acts as a strategic pillar that enables SMEs to compete sustainably in the global market.

IMPLEMENTASI SOCIOPRENEURSHIP PADA USAHA WIRATEA SPICES BAR DALAM MEMBUKA LAPANGAN KERJA BAGI MAHASISWA

Fadhila Dhiwa Suminar — 2026-09-30

High unemployment rates among the younger generation underscore the need for innovation in job creation, particularly through the creative economy sector based on social entrepreneurship. This study aims to analyze how the business practices of Wiratea Spices Bar reflect a social entrepreneurship approach, create job opportunities for the younger generation, and examine the motivations and work experiences of employees. The study employs a descriptive qualitative approach using purposive sampling, involving one business owner and three employees who are currently college students. Data collection was conducted through observation, interviews, open-ended questionnaires, and documentation. Data validity was tested using source and method triangulation, while data analysis was conducted thematically. The results show that Wiratea Spices Bar’s business practices reflect the characteristics of social entrepreneurship that is, they are not solely profit-oriented but also generate social impact by empowering students as workers. This business serves as part of the creative economy, capable of creating job opportunities for the younger generation through an open and accessible recruitment system. In addition, the implementation of flexible work systems such as part-time work and shift scheduling allows employees to balance their academic obligations. Employees’ work motivation is driven primarily by economic needs, the desire to gain work experience, and personal development toward self-actualization. A comfortable work environment and harmonious social relationships also play a key role in enhancing performance and retaining employees.

PENGARUH STRATEGI INOVASI LAYANAN TERHADAP KEPUASAN PELANGGAN

Salwa Aini Az-Zahra — 2026-09-30

The primary focus of this study is on mapping the implementation of the Service Innovation Strategy, assessing the degree of customer satisfaction, and testing the significance of the impact of independent variables on the dependent variable at the Spill and Bites Purnawarman Branch, which operates under PT Royal Inti Nusa. Using a quantitative framework oriented toward associative causality analysis, the study involved a total of 184 individuals as research subjects. The sample was selected through a non-probability sampling mechanism that employed purposive sampling, with the specific criterion being customers who had a recorded history of purchasing products at that location at least once. Primary data collection was conducted through the distribution of an online questionnaire using a five-point Likert scale measurement instrument. All data were subsequently processed through a series of statistical procedures using SPSS, including tests of validity, reliability, classical assumptions, and simple linear regression modeling. Based on these calculations, it was confirmed that all items in the instrument for both variables met scientific standards for validity and reliability. The resulting regression equation is Y = 0.358 + 0.963X, with an R² value of 0.866, indicating that 86.6% of the variation in Customer Satisfaction is empirically determined by the Service Innovation Strategy, while the remaining 13.4% is influenced by external variables beyond the scope of the research model. The results of the model suitability test using the F-test and the partial tests using the t-test provide statistically significant evidence, implying the rejection of the Null Hypothesis and the acceptance of the Alternative Hypothesis. Based on these findings, it can be affirmed that there is a positive and significant influence of Service Innovation Strategy on Customer Satisfaction at the Purnawarman Branch of Spill and Bites, PT Royal Inti Nusa, indicating that an increase in the intensity of service innovation by management will be directly proportional to a factual increase in the level of Customer Satisfaction.

The FEAR OF MISSING OUT, LITERASI KEUANGAN, DAN DIGITAL FINANCIAL BEHAVIOR GENERASI Z

Indah Agnia Amalia Putri — 2026-09-30

This study aims to analyze the influence of Fear of Missing Out (FOMO) on the digital financial behavior of Generation Z in the use of ShopeePay promotional programs in Bandung City, with financial literacy serving as a moderating variable. The research employed a qualitative approach using the Systematic Literature Review (SLR) method. Data were collected from national and international scientific articles indexed in Scopus, ScienceDirect, Google Scholar, and other reputable databases published between 2024 and 2026. The literature selection process was conducted systematically using the PRISMA approach to obtain articles relevant to the research focus. The findings indicate that FOMO influences digital financial behavior through the emergence of perceived urgency, which encourages impulsive financial decision-making. The real-time, instant, and personalized algorithm-based characteristics of fintech services further strengthen this influence. In addition, financial literacy was found to weaken the effect of FOMO on digital financial behavior, as individuals with higher levels of financial literacy tend to make more rational financial decisions. This study contributes to the development of behavioral finance studies in the fintech context and provides practical implications for digital service providers in designing more effective and sustainable promotional strategies.

PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT KABUPATEN JEPARA

Khilmiatur Rozikhah — 2026-09-30

This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, and tax amnesty programs on motor vehicle taxpayer compliance at the Jepara Regency SAMSAT Office. This topic is important because motor vehicle taxpayer compliance plays a role in supporting local tax revenue, while some taxpayers have not optimally fulfilled their tax obligations. This study employed a quantitative approach. The population consisted of motor vehicle taxpayers registered at the Jepara Regency SAMSAT Office during the 2021–2024 period. A total of 400 respondents were selected as the sample using the Slovin formula with a 5% margin of error. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 30. The results show that, partially and simultaneously, tax knowledge, taxpayer awareness, tax sanctions, and tax amnesty programs have a positive and significant effect on motor vehicle taxpayer compliance. These results indicate that improving taxpayer knowledge and awareness, implementing tax sanctions, and conducting tax amnesty programs play an important role in increasing motor vehicle taxpayer compliance.