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All Journal Jurnal Progres Ekonomi Pembangunan YUME : Journal of Management 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
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT 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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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.
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 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 Saputra, Arfan Saputra, Yusuf Jaya Sarafudin, Sarafudin Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Syaiah Triani, Neks Wawo, Andi Basru Yuana, Indira