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All Journal MANDAR: Management Development and Applied Research Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Akademik Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Sri Hutami Adiningsih S
Universitas Negeri Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analysis of Challenges and Opportunities for Tax Reform in Indonesia: The Role of Education Sri Hutami Adiningsih S; Ika Wisudawaty; Wulan Purnamasari
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.15609

Abstract

Tax reform in Indonesia represents a strategic government effort to develop a modern, fair, transparent, and adaptive tax system amid global economic dynamics. This study employs a qualitative literature review to examine tax concepts, reform theories, Indonesian tax policies, and relevant previous research. The findings show that tax reform faces key challenges, including low taxpayer compliance, regulatory uncertainty, limited digital infrastructure, and the persistence of a large informal sector. Despite these challenges, tax reform offers substantial opportunities through tax system digitalization, tax base expansion, tariff structure improvement, and strengthened international cooperation. This study emphasizes the crucial role of education in enhancing tax literacy, encouraging voluntary compliance, and supporting effective tax reform implementation. Both formal and non-formal education contribute to increasing taxpayer awareness, understanding, and trust in tax obligations. Further analysis indicates that education-supported tax reform positively impacts the national economy by increasing state revenue, improving the investment climate, promoting income distribution, and supporting sustainable development. Therefore, tax reform is not merely an administrative process but a long-term strategy that requires strong educational support to ensure fiscal stability and sustainable economic growth in Indonesia.
Pengaruh Model Pembelajaran Berbasis Inkuiri, Literasi Ekonomi, dan Lingkungan Belajar Terhadap Kemampuan Berpikir Kritis Siswa Dengan Motivasi Belajar sebagai Variabel Mediasi Asmaul Husna; Inanna Inanna; M. Ihsan Said Ahmad; Hikmayani Subur; Sri Hutami Adiningsih S
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.15762

Abstract

The purpose of this research is to identify the factors affecting students' critical thinking abilities at SMA Kartika XX-1 Makassar, including their learning motivation, the learning environment, economic literacy, and the inquiry-based learning model. This study used a descriptive analytic strategy and a quantitative methodology. Two hundred and fifty-seven tenth graders from SMA Kartika XX-1 Makassar made up the sample. The PLS-SEM, or Partial Least Square Structural Equation Model, was used for data analysis. The study's findings indicate that: (1) the inquiry-based learning paradigm is associated with intrinsic drive to learn; (2) a connection exists between financial literacy and the desire to study; (3) the setting for learning has an effect on students' desire to study; (4) Inquiry-based learning is associated with an increase in students' capacity for critical thinking; (5) Economic literacy correlates with pupils' capacity for analytical reasoning; (6) the classroom setting affects pupils' capacity for critical thinking; (7) students' critical thinking abilities are related to their learning motivation; (8) the connection between students' critical thinking abilities and the inquiry-based learning paradigm may be mediated by learning motivation; (9) students' critical thinking abilities are mediated by their learning motivation in the link between economic literacy and (10). Students' intrinsic willingness to study may moderate the connection between classroom setting and analytical reasoning abilities.
Analysis of Culinary Digital Literacy and Promotion Strategies in Makassar City Through Instagram Social Media: A Qualitative Study on Instagram Account Andi Caezar To Tadampali; Ika Wisudawaty; Sri Hutami Adiningsih S
MANDAR: Management Development and Applied Research Journal Vol. 8 No. 2 (2026): June Period
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v8i2.5905

Abstract

This study explores how digital literacy shapes social media–based culinary promotion strategies on Instagram. Using a qualitative research approach, the study focuses on the @mksmakan account as a case study to gain an in-depth understanding of promotional practices, content strategies, and audience engagement mechanisms. Data were collected through in-depth interviews, observation of Instagram content, and documentation, and were analyzed using thematic analysis. The findings reveal that effective culinary promotion on Instagram is closely related to the account manager’s digital literacy, particularly in content creation, audience interaction, and data-driven decision-making. Strategies such as content collaboration, giveaways, and the prioritization of Instagram Reels emerge as key practices that enhance engagement and visibility. Rather than establishing causal relationships, this study illustrates how digital literacy enables adaptive promotional strategies in response to platform algorithms and audience behavior. From a theoretical perspective, this study offers two main contributions. First, it extends Social Media Marketing Theory by demonstrating how engagement-oriented strategies are enacted in a local culinary promotion context. Second, it enriches Digital Literacy Theory by highlighting the role of analytical and strategic competencies in everyday social media management. The findings provide practical insights for culinary business actors, content creators, and policymakers seeking to strengthen digital promotion practices within the creative economy sector
Model Penguatan Kapasitas Usaha Perempuan Berbasis Koperasi melalui Hilirisasi Komoditas Kentang Nurliana Nurliana; Muhammad Ansar Anto; Ika Wisudawaty; Sri Hutami Adiningsih S; Puji Novita Sari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.11789

Abstract

Women’s economic empowerment based on local potential represents a strategic approach to strengthening community economic self-reliance. However, members of the Tonasa Sukses Mandiri Cooperative in Tombolo Pao District, Gowa Regency, continue to face various challenges in developing potato-based enterprises. Potatoes are generally marketed as fresh produce, resulting in limited value addition, while cooperative members also face constraints related to processing skills, packaging, business management, and digital marketing. This community engagement program aimed to strengthen women’s entrepreneurial capacity by promoting the downstream processing of potatoes into value-added products. The program employed a Participatory Rural Appraisal (PRA) approach, comprising the identification of local potential and key challenges, participatory program planning, program implementation, and participatory monitoring and evaluation. The program was implemented through training in potato chip production, the application of appropriate simple technologies, assistance with packaging and branding, business management training, and digital marketing. The results demonstrated improvements in participants’ knowledge and skills in processing potatoes into value-added products, applying simple technologies to enhance production efficiency, developing product packaging and brand identity, maintaining basic financial records, and utilizing digital media for marketing purposes. The program contributed to strengthening the entrepreneurial capacity of women within a cooperative-based framework and to sustainably increasing the added value of potato commodities.
Analysis of The Impact of The Collapse of The Composite Stock Price Index on The Rate of Inflation in Indonesia Sri Hutami Adiningsih S; Is Arianto Pratama
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9039

Abstract

The decline in the Indonesia Composite Stock Price Index (IHSG) is often linked to economic instability and its potential impact on inflation. This study analyzes the relationship between IHSG decline and inflation in Indonesia using a qualitative approach through a literature review of previous studies, economic reports, and relevant theories in capital markets and macroeconomics. Findings suggest that a sharp IHSG decline can contribute to inflation through reduced investment, currency depreciation, and decreased investor confidence, affecting price stability. Additionally, global economic dynamics and monetary policy significantly influence this relationship.This study provides insights for policymakers and market participants to understand stock market fluctuations’ impact on the national economy and develop adaptive strategies to navigate economic uncertainties.
Development of Accounting Learning Media For Mobile Learning Android-Based Sri Hutami Adiningsih S; Ratnah S.; Is Arianto Pratama
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10669

Abstract

Accounts receivable material in accounting is often perceived as abstract by students. To address this issue, there is a need for instructional media that can clearly convey the concepts related to accounts receivable through Android-based mobile learning. Given that most students today own smartphones, utilizing these devices as learning tools is a practical solution. The Android application developed in this study includes learning competencies, instructional content, sample problems, educational videos, and interactive assessment questions. The research employed a Research and Development (R&D) method, using the ADDIE model—which consists of Analysis, Design, Development, Implementation, and Evaluation stages. However, the development in this study was limited to the Development phase, as the primary goal was to design and produce a valid learning media application based on expert evaluation. Data were collected using validation sheets from both media and material experts, involving a total of six validators—three for media and three for content. The validation process resulted in an average score of 85.25%, placing the application in the "valid" category. Therefore, it can be concluded that the Android-based mobile learning media application is suitable for use in accounting education, particularly for teaching accounts receivable.
THE INFLUENCE OF E-COMMERCE ON THE DYNAMICS OF MAKASSAR CITY DEVELOPMENT PLANNING Sri Hutami Adiningsih S; Ika Wisudawaty; Kurniawan Kurniawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.269

Abstract

The development of digital technology has significantly changed the consumption patterns of urban communities in Indonesia, including Makassar City. One of the latest innovations in e-commerce is livestream shopping, a form of online shopping that combines entertainment and real-time transactions. This study aims to analyze the influence of e-commerce livestream shopping on the dynamics of urban development planning, particularly in terms of spatial planning, community economic behavior, and the transformation of the retail sector in Makassar. A quantitative approach was used with survey methods and descriptive analysis of secondary data from various sources. The results show that the rise of livestream shopping activities has driven a shift in spatial functions from physical to digital, and demands new adaptations in urban infrastructure planning, such as internet connectivity and logistics. Furthermore, this phenomenon influences the consumption behavior and lifestyles of urban communities, which are increasingly digitally oriented. The implications of these findings demonstrate the importance of integrating digital planning into Makassar's city development policies to create an environment responsive to digitalization trends. Keywords: shopping, e-commerce, urban planning, digitalization.
Analysis of Tax Compliance Challenges in Indonesia: Perspectives of Digitalization, Regulation, and Tax Literacy Sri Hutami Adiningsih S; Ratnah S; Is Arianto Pratama; Kurniawan Kurniawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.345

Abstract

This study analyzes various challenges affecting tax compliance improvement in Indonesia through a literature review using a descriptive qualitative approach. Findings indicate that low tax literacy, regulatory complexity, barriers to digitalization, high compliance costs, and low public trust are the main factors hindering taxpayer compliance. Meanwhile, digitalization such as e-filing and e-billing have facilitated tax administration, but are not yet optimal due to digital literacy constraints. Efforts to improve compliance require ongoing education, regulatory simplification, improved public services, and increased government transparency.
Co-Authors Asmaul Husna Hikmayani Subur Ika Wisudawaty Inanna Inanna Is Arianto Pratama Is Arianto Pratama Is Arianto Pratama Kurniawan Kurniawan M. Ihsan Said Ahmad Muhammad Ansar Anto Nurliana Nurliana Puji Novita Sari Ratnah S Ratnah S. Tadampali, Andi Caezar To Wulan Purnamasari