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All Journal Journal of Management and Islamic Finance Bata Ilyas Journal of Accounting Diankara-Pengabdian Kepada Masyarakat
Syafar Ahmad
Universitas Negeri Makassar
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Sosialisasi dan Edukasi Penerapan Coretax Administration System (CTAS) Sebagai Upaya Peningkatan Literasi Pajak UMKM di Desa Bira Chris Dayanti Br. Ginting; Ahmad Nashiruddin Mushoddiq Rahman; Syafar Ahmad; Masdar Ryketeng; Nadhiyah Putri Wardana
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2025): DIANKARA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPMK Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/diankara.v1i2.1651

Abstract

The Coretax Administration System (CTAS) is designed to facilitate the administration, reporting, and payment of taxes online. However, at the regional level, the utilization of this digital service has not been fully optimized due to the existing digital divide, which hinders the community from accessing and using modern taxation services. This community service activity aims to enhance public literacy, particularly among MSME actors, enabling them to understand digital tax administration processes, improve reporting compliance, and support the government’s efforts to establish a more efficient, transparent, and participatory taxation system. Based on the results of the post-test, the activity has been successfully implemented with positive outcomes, demonstrating an increase in tax literacy knowledge and skills in using the digital tax reporting system. Additionally, the initiative to establish a “tax-aware MSME community” in Bira Village has emerged as a concrete output, strengthening the sustainability of this community service program.
Pendampingan UMKM melalui Pelatihan Pemasaran Digital Berbasis TikTok untuk Meningkatkan Brand Engagement Kopi Wakanda Rahmayani Hamid; Syafar Ahmad; Masdar Ryketeng; Hariany Idris; Risa Rukmana; Chris Dayanti Br. Ginting S, S.E., M.Si., CTT; Sri Fajriani; Nazhifa Putri Athifa; Nur Ismiana Putri
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2025): DIANKARA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPMK Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/diankara.v1i3.1836

Abstract

Kemajuan teknologi di era digital saat ini mendorong para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mulai melirik media sosial sebagai salah satu saluran pemasaran yang potensial. Sayangnya, tidak sedikit UMKM yang masih kesulitan dalam memanfaatkan platform digital tersebut secara maksimal dan terarah. Kegiatan pengabdian kepada masyarakat ini hadir untuk mendampingi UMKM Kopi Wakanda dalam memperkuat strategi pemasaran digitalnya, khususnya melalui pemanfaatan platform TikTok secara lebih optimal. Pendekatan yang diterapkan dalam kegiatan ini adalah Participatory Action Research (PAR), yang mencakup serangkaian tahapan mulai dari observasi lapangan, identifikasi permasalahan, pelaksanaan program, hingga evaluasi hasil. Adapun program yang dijalankan meliputi pembuatan konten yang mengikuti tren terkini, pendampingan intensif dalam pengelolaan akun media sosial, serta pemberian edukasi seputar strategi digital marketing. Dari pelaksanaan kegiatan ini, terlihat hasil yang menggembirakan, yakni bertambahnya jumlah pengikut, meluasnya jangkauan konten, serta meningkatnya tingkat keterlibatan (engagement) pada akun TikTok Kopi Wakanda. Lebih dari itu, pihak mitra juga mulai menyadari betapa pentingnya menjaga konsistensi dalam memproduksi konten sebagai bagian dari strategi pemasaran jangka panjang. Kegiatan ini membuktikan bahwa pengelolaan media sosial yang terencana dan konsisten mampu menjadi strategi yang efektif untuk meningkatkan visibilitas serta daya saing UMKM di tengah persaingan era digital yang semakin ketat.
Implementation Of Islamic Social Reporting (ISR): A Comparative Study On Bank Syariah Indonesia And Bank Muamalat Indonesia Syafar Ahmad; Itsna Muflikha; Yustika Jauhari
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.11982

Abstract

Implementation of Islamic Social Reporting (ISR) From the Perspective of Shariah Enterprise Theory: A Comparative Study on Bank BSI and Bank Muamalat Syafar Ahmad; Ricky Setiawan; Itsna Muflikhah; Yustika Jauhari
Journal of Management and Islamic Finance Vol. 6 No. 1 (2026): Journal of Management and Islamic Finance
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jmif.v6i1.13149

Abstract

This study aimed to analyzes and compares the level of Islamic Social Reporting (ISR) disclosure between two major Islamic banks in Indonesia—Bank Syariah Indonesia (BSI) and Bank Muamalat Indonesia (BMI)—from 2021 to 2024. The comparison is framed within the Shariah Enterprise Theory (SET) to evaluate the implementation of sharia-based governance and maqāṣid al-syarī'ah values in their social reporting practices. Using a descriptive-comparative approach, ISR disclosure is measured across six dimensions comprising 23 items, based on content analysis of annual and sustainability reports. BSI consistently achieved 100% ISR disclosure throughout the period, while BMI improved from 91.3% in 2021 to 95.6% from 2022 to 2024. The main gaps for BMI were in environmental disclosure and structured sharia compliance reporting. The study reveals that: (1) ISR disclosure levels reflect the maturity of sharia governance structures, with BSI’s post-merger integration enabling full compliance; (2) Environmental and independent sharia audit aspects remain the weakest dimensions of ISR in Indonesian Islamic banking; (3) High ISR disclosure correlates with institutional credibility, yet completeness does not necessarily guarantee substantive accountability. Implication: High ISR disclosure reflects stronger sharia governance and transparency. However, beyond completeness, the quality and substance of disclosures—particularly in environmental accountability and independent sharia auditing—require emphasis. Regulators should refine ISR frameworks to distinguish genuine sharia accountability from mere administrative compliance, promoting substantive transparency in Islamic banking.
Co-Authors Ahmad Nashiruddin Mushoddiq Rahman Chris Dayanti Br. Ginting Hariany Idris Itsna Muflikha Itsna Muflikhah Nadhiyah Putri Wardana Nazhifa Putri Athifa Nur Ismiana Putri Rahmayani Hamid Ricky Setiawan Risa Rukmana Ryketeng, Masdar Sri Fajriani Yustika Jauhari