http://repository.unigal.ac.id:8080/handle/123456789/499 2026-04-24T20:50:43Z http://repository.unigal.ac.id:8080/handle/123456789/8330 PENGUATAN DAYA SAING INDUSTRI KREATIF SEKTOR KRIYA MELALUI PENGELOLAAN KREATIVITAS DAN WARISAN BUDAYA Mulyatini, Nurdiana; Herlina, Elin; Rahman, M. Zaki; Kartika, Risna Ringkasan Eksekutif: Undang-Undang Nomor 24 Tahun 2019 tentang Ekonomi Kreatif menegaskan bahwa ekonomi kreatif merupakan perwujudan nilai tambah yang bersumber dari kreativitas manusia berbasis warisan budaya, ilmu pengetahuan, dan teknologi. Bidang kriya berbasis warisan budaya salah satu subsektor ekonomi kreatif memiliki potensi strategis dalam memperkuat perekonomian lokal Kabupaten Ciamis. Keunggulan budaya lokal seperti nilai tradisi, motif khas, dan keterampilan turun-temurun menjadi modal penting bagi pengembangan kriya yang berdaya saing. Penelitian lapangan di Kabupaten Ciamis menunjukkan bahwa sektor kriya lokal meliputi kriya bambu, batik, kayu, tempurung kelapa, dan logam tradisional telah memenuhi karakteristik utama ekonomi kreatif sebagaimana diamanatkan undang-undang tersebut. Namun, pengelolaannya masih menghadapi tantangan berupa keterbatasan inovasi desain, lemahnya integrasi pasar digital, serta belum optimalnya ekosistem pendukung. Policy brief ini merekomendasikan penguatan tata kelola ekonomi kreatif kriya berbasis warisan budaya melalui pendekatan ekosistem kolaboratif yang melibatkan pemerintah daerah, komunitas perajin, dunia usaha, dan institusi pendidikan 2025-12-23T00:00:00Z http://repository.unigal.ac.id:8080/handle/123456789/3060 How Digital Tax Socialization Moderates E-Filling Against Individual Taxpayer Compliance Malik, Rifki Abdul; Mulyatini, Nurdiana; Akbar, DS; Rizkia, Tri Septiani ABSTRACT This study aims to analyze the effect of using e-filling on individual taxpayer compliance by including the role of digital tax socialization to strengthen the relationship between the two. The new contribution of this research is to combine literature e-filling, digital tax outreach, and individual taxpayer compliance which were previously examined separately. The primary data for this study came from a questionnaire given to 100 individual taxpayers at KPP Pratama Ciamis. Purposive sampling was used to select the sample for this study. The Partial Least Square method and the SmartPLS tool are used to test the research variables. The results of the study show that e-filling has a positive effect on individual taxpayer compliance. The next result is that digital tax socialization is not significant in strengthening the positive effect of e-filling on individual taxpayer compliance. The practical contribution in this study is by finding that digital tax socialization directly has a positive relationship with individual taxpayer compliance. The results of our study support the commitment of various countries to carry out tax reform in a modern direction. 2023-03-26T00:00:00Z http://repository.unigal.ac.id:8080/handle/123456789/3057 Hybrid Process ; Defense Strategies For Micro, Small and Medium Enterprises In The Pandemic Mulyatini, Nurdiana; Herlina, Elin; Iskandar, Yusuf AbstractHybrid Process, Marketing Strategy, Micro, Small and Medium Enterprises (MSMEs)Covid Pandemic -19 has destroyed all sectors, including the economic sector, especially micro, small and medium enterprises (MSMEs). In the midst of economic uncertainty, digitalization plays a very important role for MSMEs players to survive and grow significantly. This research is intended to see the extent to which business actors design and run online and offline business processes (Hybrid Processes) to survive in the midst of a pandemic. The research approach uses a quantitative approach with an explanatory survey of 100 small business actors in Ciamis district, West Java province. The data analysis technique used is regression analysis with the help of SPSS data processing software. The results show that business actors who combine online and offline strategies (Hybrid Strategy) are proven to be able to survive and achieve significant business growth, besides that this strategy is able to create a new ecosystem that supports MSMEs growth and economic growth 2023-04-04T00:00:00Z http://repository.unigal.ac.id:8080/handle/123456789/3056 Human Capital Management Model: A Perspective of Internal Supervision In Indonesia Mulyatini, Nurdiana; Herlina, Elin; Faridah, Eva; Rozak, DA ABSTRACT This research tries to describe the extent of efforts to "eradicate" criminal acts in the financial sector known as practice of fraud by using the by using explanatory survey approach. This research is verification to examine the effect of human capital management on performance in the field of internal control. The sample used is Public Sector Internal Auditors in West Java Province for two categories, namely the Functional Position of the Auditor and the Supervisor for the Implementation of Local Government Affairs, with Structural Equation Model Data Analysis techniques. The results show that Performance in the field of Oversight has not been effective where the Government's Internal Control Standards have not been implemented properly, there is still a lack of awareness of the Public Sector Internal Auditors in implementing the professional code of ethics and weak Auditor competence. Human Capital Management in the field of Supervision is directed to realize an internal auditor that is trusted, has integrity, is objective, is accountable, is transparent and is able to hold on to secrecy so as to realize good governance. 2020-01-01T00:00:00Z