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All Journal Jurnal Progres Ekonomi Pembangunan YUME : Journal of Management JASF (Journal of Accounting and Strategic Finance) Ilomata International Journal of Tax and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Engagement and Empowerment (IJE2) Action Research Literate (ARL) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Journal of Artificial Intelligence and Digital Business Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Dali, Nasrullah
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Gaya Kepemimpinan Demokratis dan Motivasi Kerja Terhadap Kinerja Pegawai pada BPMP Provinsi Sulawesi Tenggara Sarafudin, Sarafudin; Dali, Nasrullah; Nur, Muh.
Action Research Literate Vol. 8 No. 8 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i8.491

Abstract

Tantangan utama yang dihadapi berbagai organisasi dalam era global adalah keterbatasan tersedianya para pimpinan organisasi yang handal dalam menjalankan fungsi-fungsi manajemen yaitu pemimpin yang handal mengelola sumber daya organisasi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh gaya kepemimpinan demokratis dan motivasi kerja terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Sampel responden dalam penelitian ini melalui teknik sensus yaitu seluruh pegawai negeri pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara yang berjumlah 86 orang. Penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: (1) Gaya kepemimpinan demokratis dan motivasi kerja pegawai secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Artinya bahwa dengan gaya kepemimpinan demokratis dan adanya peningkatan motivasi kerja pegawai akan meningkatkan kinerja pada Balai Penjaminan Mutu Pendidikan. (2) Gaya kepemimpinan demoratis secara parsial tidak berpengaruh signifikan terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Artinya bahwa gaya kepemimpinan demokratis memiliki kontribusi yang lemah terhadap peningkatan kinerja pegawai Balai Penjaminan Mutu Pendidikan. (3) Motivasi kerja pegawai secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Artinya bahwa peningkatan motivasi kerja yang semakin baik akan meningkatkan kinerja pegawai pada Balai Penjaminan Mutu Pendidikan.
Penerapan Sistem Perizinan Berusaha Berbasis Risiko Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Kota Kendari Saputra, Arfan; Dali, Nasrullah; Yuana, Indira
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2586

Abstract

Studi ini dilatarbelakangi oleh pentingnya efektivitas layanan perizinan berusaha melalui sistem Online Single Submission – Risk Based Approach (OSS-RBA) pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPM-PTSP) Kota Kendari. Permasalahan yang dikaji adalah bagaimana efektivitas penerapan OSS-RBA dalam menunjang pelayanan publik. Tujuan penelitian ini adalah menganalisis peranan sistem OSS-RBA dan efektivitas sistem tersebut di lingkungan DPM-PTSP Kota Kendari. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara terhadap pegawai DPM-PTSP dan pelaku usaha. Instrumen yang digunakan berupa pedoman wawancara. Hasil penelitian menunjukkan bahwa penerapan OSS-RBA telah berjalan cukup efektif dalam mempercepat dan menyederhanakan proses perizinan, khususnya dalam pengurusan Nomor Induk Berusaha (NIB). Namun, masih terdapat kendala seperti kurangnya pemahaman pelaku usaha terhadap sistem dan gangguan teknis dalam operasional sistem OSS. Kesimpulannya, penerapan OSS-RBA sudah mendukung peningkatan kualitas pelayanan, tetapi masih perlu perbaikan dari sisi sosialisasi dan pendampingan teknis. DPM-PTSP disarankan untuk meningkatkan edukasi kepada pengguna agar sistem dapat dimanfaatkan secara optimal.
BIMBINGAN TEKNIS PAJAK PENGHASILAN BADAN PADA JASA LAYANAN KESEHATAN DI KOTA KENDARI Ramadhan, Andi Muhammad Fuad; Hasbudin, Hasbudin; Dali, Nasrullah; Safaruddin, Safaruddin; Fitriaman, Fitriaman; Purnaman, Si Made Ngurah; Pebrianti, Vina Olivia; Syaiah, Syaiah; Hasnidar, Hasnidar; Adam, Baqir Muh.
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 06 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i06.1821

Abstract

This community service activity is conducted with the aim of providing knowledge and understanding to the management of Healthcare Service Providers in Kendari, particularly employees involved in preparing financial statements and tax reports, regarding Corporate Income Tax. The strategic target of this activity is the management of Healthcare Service Providers in Kendari, especially employees responsible for preparing tax reports and those tasked with withholding or collecting Corporate Income Tax. The method used in this outreach activity is a persuasive-educative approach, which involves providing theoretical explanations accompanied by practical examples from similar business entities, followed by discussions and a Q&A session to assess understanding of the Withholding and Reporting of Corporate Income Tax. The results of this community service show that by using a persuasive-educative approach combined with practical simulations, the activity not only expanded participants' knowledge of tax regulations but also strengthened their ability to independently apply the Coretax Administration System-based electronic reporting system. Overall, the activity was successfully implemented and achieved its main objective, which was to enhance tax compliance and the financial governance of healthcare service institutions.
Budget Optimization for Managerial Performance Achievement Adiani, Dillah Rezki; Dali, Nasrullah; Nurdin, Emillia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.6176

Abstract

This study aims to explore the role of budget participation in enhancing managerial performance through a qualitative approach based on a scoping review. The background of this research is rooted in the importance of involving managers in the budgeting process as a key instrument for effective resource management in public sector organizations. The data were obtained from journal articles published between 2020 and 2024, accessed via Google Scholar using the Publish or Perish (POP) software. A purposive sampling technique was employed, with inclusion criteria focusing on articles that addressed the variables of budget participation and managerial performance. The findings indicate that budget participation positively influences managerial performance, particularly when supported by organizational commitment, effective leadership, and robust internal control systems. Budget participation facilitates dialogue between managers and superiors, enhances ownership of organizational goals, and strengthens accountability. However, the effectiveness of participation is not universal and depends on the organizational context and structural support. This study contributes theoretically to the field of public sector accounting and offers practical insights for improving budget management quality in local governments.
Consumer Green Behavior and Sustainability Accounting-Based Marketing Innovation: A Systematic Framework for Eco-Brand Engagement Zainuddin, Muhammad Zabir; Tamburaka, Sulvariany; Dali, Nasrullah
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.2188

Abstract

This study develops a systematic framework that integrates consumer green behavior, sustainability-oriented marketing innovation, and sustainability accounting mechanisms in relation to eco-brand engagement. A qualitative systematic review was conducted using PRISMA 2020 procedures and thematic synthesis. In total, 38 peer-reviewed journal articles addressing green consumer behavior, sustainability marketing practices, sustainability disclosure, and eco-brand engagement were identified, screened, and analyzed. The literature suggests that eco-brand engagement is associated with the dynamic interaction among consumer environmental orientation (values, beliefs, attitudes, norms, perceived control, and social influence), sustainability-oriented marketing innovation (green products, processes, communication, and business models), and a sustainability accounting-based governance layer that may strengthen measurement, control, and disclosure credibility. Across the reviewed empirical and conceptual studies, engagement appears to be stronger when marketing innovation is supported by verifiable sustainability performance information, including environmental management accounting, sustainability performance indicators, and credible ESG reporting and assurance, which may help mitigate greenwashing risk and information asymmetry. The reviewed literature also indicates that stakeholder and institutional pressures are likely to influence both innovation priorities and disclosure practices, while engagement outcomes such as trust, loyalty, advocacy, and co-creation may provide feedback signals that inform subsequent strategic and resource allocation decisions. Overall, this framework points to eco-brand engagement not only as a behavioral and marketing-related outcome, but also as a governance- and accountability-related outcome linked to sustainability accounting.
Co-Authors Abdul Hakim Adam, Baqir Muh. Adiani, Dillah Rezki Alimudin Alimudin, Alimudin Anto, La Ode Arnadi Chairunnas Fachry Abda El Rahman Fitriaman, Fitriaman Hadisantoso, Erwin Hanalir, Hanalir Haris, Sarlis Hasbudin Hasbudin Hasnidar Hasnidar Husin Husin, Husin Kamba, Rahmatia Kusnadi, Ardi Liwaul, Liwaul Mas’ud, Arifuddin Mulyati Akib, Mulyati Muntu Abdullah, Muntu Noki, Noki Nur, Muh. Nurdin, Emillia Pebrianti, Vina Olivia Purnaman, Si Made Ngurah Ramadhan, Andi Muh. Fuad Ramadhan, Andi Muhammad Fuad Razak, Jaeluddin Rosnawintang, Rosnawintang sahrun, sahrun Saputra, Arfan Saputra, Yusuf Jaya Sarafudin, Sarafudin Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Syaiah Triani, Neks Wawo, Andi Basru Yuana, Indira Zainuddin, Muhammad Zabir