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All Journal ARRUS Journal of Social Sciences and Humanities Vocational: Journal of Educational Technology Jurnal Pemberdayaan Kepada Masyarakat Al Qodiri: Jurnal Pendidikan, Sosial dan Keagamaan
Suharti Sirajuddin
Universitas Negeri Makassar
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pendampingan Digitalisasi Pelaporan Pajak UMKM Melalui Aplikasi Coretax Nur Afiah; Ahmad; Suharti Sirajuddin; Kartika Septiary Musa; Dedi Harianto
Battuta-Jurnal Pemberdayaan Masyarakat Vol 3 No 1 (2026): Edisi Januari
Publisher : LPPM Universitas Battuta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Transformasi digital di bidang perpajakan menjadi agenda strategis pemerintah dalam meningkatkan efisiensi administrasi dan kepatuhan wajib pajak. Salah satu inovasi yang diterapkan oleh Direktorat Jenderal Pajak adalah penggunaan aplikasi Coretax sebagai sistem terpadu pelaporan dan pengelolaan pajak. Namun demikian, implementasi sistem ini masih menghadapi berbagai kendala, khususnya bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang memiliki keterbatasan literasi digital dan pemahaman perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan dan kemandirian pelaku UMKM di Kelurahan Mangasa, Kota Makassar, dalam mengisi dan melaporkan SPT Tahunan Pajak Penghasilan melalui aplikasi Coretax. Metode pelaksanaan meliputi sosialisasi kebijakan perpajakan terkini, pelatihan teknis berbasis praktik langsung, pendampingan individual, serta penyediaan media konsultasi daring. Hasil kegiatan menunjukkan adanya peningkatan signifikan pemahaman dan keterampilan peserta, di mana sebanyak 90% peserta mampu melakukan pelaporan SPT Tahunan secara mandiri. Program ini berkontribusi pada peningkatan kesadaran hukum dan kepatuhan pajak UMKM, serta berpotensi menjadi model pendampingan digital perpajakan yang dapat direplikasi di wilayah lain.
Disparity in VUK Ratio Achievement against GDP among Provinces in Indonesia: Target Gap Analysis and Regional Quadrant Mapping Asmar Asmar; Adriansyah; Yulia Yunita Yusuf; suharti Sirajuddin; Andi Nurrahma Gaffar
ARRUS Journal of Social Sciences and Humanities Vol. 6 No. 2 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4831

Abstract

This study aims to analyze disparities in the achievement of the VUK-to-Gross Regional Domestic Product (GRDP) ratio across provinces in Indonesia through target-achievement gap analysis and regional quadrant mapping. This study employs a descriptive-evaluative quantitative approach using secondary data from 38 provinces in Indonesia. The analysis covers historical data from 2020 to 2024, target and achievement data from 2025 to 2026, and target/projection data from 2027 to 2029 as a policy context. The analytical techniques include descriptive statistics, trend analysis, gap analysis, ranking analysis, and quadrant mapping. The results show that the national VUK-to-GRDP ratio declined from 1.10 in 2020 to 0.97 in 2024. National achievement also remained below the target, with a gap of -0.08 in 2025, widening to -0.13 in 2026. At the provincial level, substantial disparities were observed. Several provinces, including East Nusa Tenggara, West Kalimantan, Central Java, East Kalimantan, and South Sulawesi, recorded positive gaps in 2025, while Papua Highlands, Central Papua, South Papua, Papua, and Bali recorded the largest negative gaps. The 2025 quadrant mapping shows that 13 provinces are classified as leading regions, 6 as potential regions, 6 as under-optimized regions, and 13 as priority intervention regions. These findings indicate that policies to improve the VUK-to-GRDP ratio should be designed based on regional characteristics rather than a uniform national approach. This study contributes by integrating trend analysis, target-achievement gap analysis, and regional quadrant mapping as a basis for evaluating interprovincial disparities.
Improvement of Learning Outcomes Using the Scramble Model with Interactive Video Media Khoirul Anam; Ridho Surya Kusuma; Suharti Sirajuddin; Eric Santosa
Vocational: Journal of Educational Technology Vol. 2 No. 2 (2026)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/vocational.v2i2.609

Abstract

The integration of active learning strategies with digital media has become increasingly essential in higher education to enhance student learning outcomes. This classroom action research investigated the effectiveness of the Scramble learning model supported by interactive video media in improving student achievement in the English Language Education Department at Universitas Negeri Makassar. The study was conducted in two cycles, each consisting of planning, action, observation, and reflection. A total of 32 undergraduate students participated, selected through purposive sampling. Data collection employed tests, observations, and reflective notes, while data analysis combined descriptive statistics with normalized gain (N-gain) to evaluate improvements in learning outcomes. The findings showed consistent progress across cycles. Average student performance improved significantly from the baseline measurement to the second cycle, demonstrating that the instructional strategy effectively supported knowledge acquisition. Moreover, the integration of Scramble activities with interactive video fostered greater classroom engagement, collaboration, and motivation. Students responded positively to the use of multimedia-based tasks, which provided a more dynamic and student-centered learning environment. The study concludes that the Scramble model, when combined with interactive video media, is a highly effective approach to improving learning outcomes in teacher education courses. Beyond raising academic achievement, this model also contributes to enhancing students’ critical thinking, active participation, and collaborative learning. These findings highlight the potential of technology-enhanced active learning models to address challenges in higher education and provide meaningful benefits for both teaching practice and student development.
Artificial Intelligence and the Decline of Students’ Authentic Academic Writing Skills: Evidence from a Mixed-Methods Study Muhamad Yahrif; Suharti Sirajuddin; Muh Khaedar
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol. 24 No. 2 (2026): Al Qodiri: Jurnal Pendidikan, Sosial dan Keagamaan
Publisher : Universitas Islam KH. Achmad Muzakki Syah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/alqodiri.v24i2.87

Abstract

The growing presence of artificial intelligence (AI) in higher education has changed the way students approach academic writing. While AI-powered tools offer practical support in generating ideas, organizing texts, and refining language, their increasing use has also raised concerns about the originality and authenticity of students’ written work. This study aims to examine how AI influences students’ authentic academic writing skills and to identify the patterns of dependence that emerge during the writing process. A convergent mixed-methods design was employed by integrating quantitative data from questionnaires completed by 71 third-semester English education students in Makassar, Indonesia, with qualitative evidence drawn from fifteen empirical and conceptual studies published between 2024 and 2025. Descriptive statistics were used to analyze the survey data, whereas thematic synthesis was applied to the literature findings. The results indicate that students rely on AI to varying degrees across different stages of academic writing. Five interrelated forms of dependence were identified, namely dependence on idea generation, language and text organization, revision and editing, cognitive and metacognitive processes, and writing autonomy. However, the findings suggest that AI is not inherently responsible for weakening students’ writing abilities. Instead, the erosion of authentic writing tends to occur when technological assistance replaces the reflective, critical, and self-regulatory processes that are central to academic writing. These findings underscore the importance of developing educational practices that encourage students to use AI responsibly while maintaining intellectual ownership and academic integrity.
Co-Authors Adriansyah Ahmad Andi Nurrahma Gaffar Asmar Asmar Dedi Harianto Eric Santosa Kartika Septiary Musa Khoirul Anam Muh Khaedar Muhamad Yahrif Nur Afiah Ridho Surya Kusuma Yulia Yunita Yusuf