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Optimalisasi Kolaborasi Mahasiswa dan Peneliti melalui Standarisasi Prosedur Operasional dalam Kegiatan Akademik Gjosphink Putra Umar Sakka; Muhammad Arfan
Mosaic: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2026): April 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/mosaic.v3i1.460

Abstract

Kegiatan ini bertujuan untuk mengoptimalkan kolaborasi antara mahasiswa dan peneliti (dosen) melalui penyusunan dan implementasi Standar Operasional Prosedur (SOP) dalam kegiatan akademik. Permasalahan utama yang dihadapi adalah belum adanya pedoman baku yang mengatur mekanisme kolaborasi riset, sehingga berpotensi menimbulkan ketidakefisienan, miskomunikasi, serta rendahnya kualitas luaran penelitian. Metode yang digunakan adalah pendekatan partisipatif dan kolaboratif yang dilaksanakan dalam tiga tahapan, yaitu sosialisasi urgensi SOP, penyusunan kerangka SOP, serta uji coba dan finalisasi SOP. Kegiatan ini dilaksanakan di Jurusan Pendidikan Akuntansi Universitas Halu Oleo selama dua minggu, yaitu pada akhir September hingga awal Oktober 2024. Kegiatan ini melibatkan 35 responden yang terdiri dari 7 dosen dan 28 mahasiswa. Hasil kegiatan menunjukkan bahwa SOP yang dikembangkan memperoleh tingkat kepuasan rata-rata sebesar 89% dengan kategori sangat baik. SOP yang dihasilkan mampu memberikan kejelasan alur kerja, pembagian peran, serta meningkatkan efektivitas kolaborasi riset. Dengan demikian, implementasi SOP kolaborasi riset terbukti dapat mendukung terciptanya kegiatan akademik yang lebih terstruktur, efisien, dan berkelanjutan.
Mengoptimalkan Literasi Pajak Generasi Z Melalui Platform Coretax Gjosphink Putra Umar Sakka; Muhammad Arfan; Arga Wiradarma; Irfan Irfan; Omasrianto Omasrianto
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2026): JANUARI-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/battb582

Abstract

The digital transformation of tax administration in Indonesia through the implementation of Coretax necessitates improved tax literacy among the public, particularly Generation Z, a productive age group that is highly familiar with digital technologies. However, Generation Z's proximity to technology does not necessarily correspond to an adequate understanding of tax obligations, tax administration procedures, and the utilization of digital tax services. This community engagement program aims to enhance Generation Z's understanding of taxation through Coretax socialization using an educational and participatory approach. The socialization materials covered fundamental taxation concepts, the role of taxation in national development, taxpayers' rights and obligations, an introduction to Coretax, and the workflow of digital tax administration services. The results indicate an improvement in participants' understanding of tax functions, the importance of tax compliance, and the benefits of Coretax as a digital tax administration platform. This initiative highlights the importance of continuously developing technology-based tax education programs to ensure that Generation Z not only becomes active digital technology users but also evolves into tax-aware, compliant, and responsible future taxpayers.
Enhancing Investment Inclusion via the Optimal Crowd-Financing Model for Retail Sukuk Instruments Toyibatussalamah; Ali Mahmud; Fidyah Arini Kusuma Wardhani; Gjosphink Putra Umar Sakka; Wa Ode Irma Sari
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 3 (2025): November, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i3.299

Abstract

The purpose of this study is to develop and empirically validate an optimal crowd-financing model aimed at boosting retail investor participation in sukuk instruments, addressing significant constraints in the retail sukuk market due to structural, psychological, and technological hurdles. Using a mixed-methods approach, primary data was gathered from 300 active retail investors (aged 18–45) and 15 key stakeholders in Indonesia via purposive sampling through a structured survey and in-depth interviews. The quantitative data was analyzed using Structural Equation Modeling (SEM). The model shows strong explanatory power ($R^2=0.68$), confirming that accessibility, technological ease, Shariah compliance, and investor trust are crucial drivers of inclusion. Key findings recommend reducing minimum investment amounts, improving FinTech usability, ensuring transparent Shariah governance, and providing targeted investor education. Regulatory harmonization and blockchain innovations are identified as vital for addressing operational challenges. In conclusion, this research provides a cohesive, actionable framework for regulators and issuers to achieve sustainable sukuk market growth and deepen financial inclusion in emerging economies. Future studies should explore the socio-cultural dynamics of sukuk adoption.