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All Journal Jurnal Progres Ekonomi Pembangunan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Journal of Artificial Intelligence and Digital Business Journal of Business Management and Economic Development Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat
Wawo, Andi Basru
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENYULUHAN PENGEMBANGAN PELAPORAN BUMDES UNTUK MENDUKUNG PENGAMBILAN KEPUTUSAN BERKELANJUTAN PADA KELOMPOK BUMDES YANG TERGABUNG DALAM ASOSIASI PEMERINTAH DESA SELURUH INDONESIA (APDESI) DI KECAMATAN WOLASI SULAWESI TENGGARA Asni, Nur; Wawo, Andi Basru; Husin, Husin; Akib, Mulyati; Darmawati, Tuti; Nurdin, Emillia; Mirosea, Nitri; Lestari, Kurnia Cahya; Andini, Sarah; Aksa, Putriana
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.230

Abstract

Sustainable village development (village SDGs) is a form of implementation and contribution of villages in achieving national SDGs. BUMDes, as a business entity in the village area, has a significant role in village SDGs. Community Service (PKM) activities focus on literacy in managing sustainable BUMDes businesses by orienting themselves towards profit aspects and considering the village's social and environmental aspects. Therefore, PKM aims to increase knowledge of sustainability reports as a source of information in BUMDes' strategic decision-making. Participants in this PKM activity involved village heads and BUMDes administrators in 6 (six) villages that are members of the Association of Indonesian Village Governments (APDESI) in Wolasi District, Southeast Sulawesi Province. Six villages were implemented, focusing on Wolasi District, South Konawe Regency, involving 20 BUMDes administrators. The PKM implementation method uses three approaches, namely active presentations, discussions, and exercises. The results of the PKM activity showed the participants' enthusiasm for actively participating in each activity session. The evaluation results also demonstrated increased participants' understanding of aspects of village sustainability in general and Village-Owned Enterprises (BUMDes) in particular, as well as the role of sustainability reports as a critical source of information in supporting sustainable decision-making. The results of the PKM activities are expected to serve as a reference for the sustainable development of BUMDes managers who are members of APDESI in Wolasi District.
The Role of Tax Sanctions in Improving Taxpayer Compliance: A Literature Review Safda, Ulfiyah Zakiyah; Wawo, Andi Basru; Tamburaka, Sulvariany
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.v6i6.5845

Abstract

Although reaching governmental income goals depends heavily on taxpayer compliance, Indonesia's official compliance rate is still below ideal. Using a literature review methodology, this study sought to examine how tax penalties might enhance taxpayer compliance. Using a literature review, the research approach examined 12 earlier papers from 2020–2024 that were found using Google Scholar.  The findings indicated that while 16.7% of studies revealed insignificant effects, the majority of studies (83.3%) found that tax sanctions have a favorable and significant influence on taxpayer compliance.  Tax penalties consistently work for many types of taxpayers, including individuals, corporations, and MSMEs. According to the study's findings, tax penalties significantly increase taxpayer compliance in Indonesia, demonstrating the applicability of deterrence theory in the country's tax system. However, other elements including regulatory knowledge, the caliber of tax authority services, and favorable economic conditions must be present in order for tax punishments to be effective.
Co-Authors Abd. Azis Muthalib Adji , Wisnu Aksa, Putriana Andini, Sarah Anto, La Ode Ariani, Wa Ode Rachmasari Arnadi Chairunnas Dali, Nasrullah Darmawati, Tuti Ernawati Ernawati Hadisantoso, Erwin Husin Husin, Husin Indah , Annisa Putri Intihanah, Intihanah Juliana, Ahmad Lestari, Kurnia Cahya Mochammad Imron Awalludin Muh. Irfandy Azis Mulyati Akib, Mulyati Muntu Abdullah, Muntu Nitri Mirosea Noki, Noki Nur Asni Nur Insani, Waode Siti Nurdin, Emillia Nurnaluri, Sitti Nursandi, Arif Purnaman, Si Made Ngurah Putera, Asrip Ramadhan, Andi Muh. Fuad Ronal, Teddy Rosnawintang, Rosnawintang Ruslan, Salmiyanti Sabilalo, Mahmudin A. Safda, Ulfiyah Zakiyah Safriaddin, Safriaddin Solly Aryza Sri Widati Suharningsih , Meri Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Triani, Neks Wahidin, Apriansyah Putra