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Analisis Penagihan Aktif Surat Teguran, Surat Paksa Dan Penyitaan Oleh Jurusita Pajak Dalam Meningkatkan Efektivitas Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Makassar Utara. Asriyana, Asriyana; Mursalim, Mursalim; Nurwanah, Nurwanah
Journal of Accounting and Finance (JAF) Vol. 4 No. 2 (2023): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jaf.v4i2.1858

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana penagihan aktif surat teguran, surat paksa da penyitaan oleh jurusita pajak dalam meningkatkan efektivitas penerimaan pajak pada Kantor Pelayanan Pajak Pratama Makassar. Penelitian ini menggunakan metode kualitatif. Data primer diperoleh dari hasil wawancara secara langsung dengan bagian seksi penagihan di KPP pratama Makassar Utara sedangkan data sekunder diperoleh dari data olahan dari instansi yang bersangkutan dan data-data yang digunakan untuk mendukung hasil penelitian. Hasil penelitian menunjukkan bahwa adanya peningkatan penerbitan surat teguran dan surat paksa baik dari jumlah lembar surat teguran dan nilai nominal yang tertera pada tahun 2018 – 2019 namun terdapat penurunan penerbitan surat sita dari jumlah lembar surat sita tetapi nilai nominal yang tertera mengalami peningkatan. Indikator pengukuran efektivitas penerbitan surat teguran dan surat paksa diperoleh pada tahun 2018 dan 2019 masih tergolong kurang efektif, namun pada indikator pengukuran efektivitas penerbitan surat sita diperoleh pada tahun 2018 dan 2019 tergolong cukup efektif dan efektif
Processing Training Zero Waste Becoming a Craft Product of Economic Value for Coastal Women in Lalowaru Village Asriyana, Asriyana; Haya, La Ode Muhammad Yasir; Oetama, Dedy; Arsal, La Ode Muhammad
Abdi Masyarakat Vol 5, No 2 (2023): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v5i2.6289

Abstract

Liquid and solid waste is still a problem today. The existence of waste pollution can damage the environment, bring natural disasters, disrupt public health and other living things. An example of solid waste is garbage that is often found both in the yard of the house and around the coast. Inorganic waste has a decomposition time of 1 years to more than 1,000 years because it is made of chemicals so that bacteria are unable to decompose it. If inorganic waste is burned, air pollution will occur because the smoke produced can interfere with public health. The purpose of this service is to introduce the application of zero waste which can be a product that can improve the household economy of the Lalowaru Sub-District. This activity was carried out by conducting a demonstration of making handicrafts. The results of the service show that with this training, service participants get an educational understanding of waste that can be processed into handicraft products that have added value.
Pola Pertumbuhan dan Faktor Kondisi Ikan Famili Nemipteridae di Perairan Pesisir Tapulaga, Sulawesi Tenggara Asriyana, Asriyana; Rahmawati, Karisma Dwy; Halili, Halili
JSIPi (JURNAL SAINS DAN INOVASI PERIKANAN) (JOURNAL OF FISHERY SCIENCE AND INNOVATION) Vol 8 No 2 (2024): JURNAL SAINS dan INOVASI PERIKANAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jsipi.v8i2.901

Abstract

The Nemipteridae family is a fish that lives in demersal areas, especially on the seabed in muddy and sandy areas near coral reefs, both in coastal and offshore waters. This study aims to analyze the growth patterns and condition factors of the Nemipteridae family in the coastal waters of Tapulaga Village, Soropia District, Konawe Regency. Sampling was conducted every two weeks from August to December 2023 with experimental gill nets with mesh sizes of 1, 1 1⁄4, and 1 ¾ inches. The number of fish collected was 423 individuals consisting of two species, namely Saw-jawed monocle bream, Scolopsis ciliata (Lacepède, 1802) 260 individuals, and White-shouldered whiptail, Pentapodus bifasciatus (Bleeker, 1848) 151 individuals. The results showed that most S. ciliata males were found in the 152-160 mm length class (18.03%), while most female fish were found in the 116-124 mm length class (37.68%). P. bifasciatus males were mostly found in the 128-140 mm length class (31.88%), while female fish were mostly found in the 115-127 mm length class (30.49%). Both S. ciliata and P. bifasciatus showed negative allometric growth patterns. Condition factors for male and female S. ciliata ranged from 0.97-1.11 and 0.86-1.17, respectively. For male and female P. bifasciatus, condition factors ranged from 0.83 to 1.13 and 0.85 to 1.11, respectively
KONSEP EKONOMI ISLAM VERSI ABDULLAH SAEED Asriyana, Asriyana; Masse, Rahman Ambo; Kara, Muslimin
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2117

Abstract

This article discusses the understanding of economic concepts in Islam, which has become the subject of extensive debate and has attracted interest from various backgrounds. One of the views that has emerged is the version put forward by Abdullah Saeed. In his version, Saeed discusses the basic principles of Islamic economics, which include the principles of justice, equal distribution, shared ownership, and the prohibition of usury. Emphasis on community empowerment through economic practices in accordance with Islamic teachings. This research is a qualitative descriptive study. The aim of this research is to interpret and explain data relating to the current situation, attitudes and views that occur in society, the conflict between two or more situations, the influence of a condition, or other things. This article will explore the key points in Abdullah Saeed's version of the concept of Islamic economics, as well as its impact on contemporary economic thought and economic practice in the Muslim world.
Efektivitas Konseling Kelompok dengan Teknik Thought Stopping dalam Mereduksi Body Disasstisfaction pada Mahasiswa Kalimatussadia, Kalimatussadia; Jannati, Zhila; Muslih, Yuyun Nuriyah; Asriyana, Asriyana
Journal of Society Counseling Vol. 2 No. 2 (2024): Journal of Society Counseling
Publisher : Scidacplus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59388/josc.v2i1.455

Abstract

This research is entitled "Effectiveness of Group Counseling using the Thought Stopping Technique in Reducing Body Disastisfaction in Students". This research is motivated by the phenomenon of body dissatisfaction or dissatisfaction with body shape, so that negative judgments arise in individuals. The aim of this research is to determine the level of body disasstisfaction before and after being given group counseling using the thought stopping technique, and to determine the effectiveness of group counseling using the thought stopping technique in reducing body disasstisfaction in students. The type of research used is quantitative research with experimental methods, while the research design is pre-experimental design with a One-Group Pretest-Posttest Design. Sampling used purposive sampling technique. The T test results show that the significant value (2-tailed) of 0.003 is smaller than 0.05, meaning that Ha is accepted and H0 is rejected, and there is a difference between the pretest and posttest. This research helps to reduce negative thoughts and replace them with more positive thoughts.
Implikasi Filsafat Pendidikan Terhadap Pembentukan Karakter Siswa di Era Digital Asriyana, Asriyana; Daryanti, Daryanti; Jumarti, Jumarti
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2786

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Jurnal ini membahas implikasi filsafat pendidikan terhadap pembentukan karakter siswa di era digital. Dalam konteks perkembangan teknologi yang pesat, pendidikan dihadapkan pada tantangan dan peluang baru yang memengaruhi cara siswa belajar dan berinteraksi. Filsafat pendidikan berperan penting dalam menciptakan landasan bagi pemikiran kritis, kreativitas, dan nilai-nilai etika di kalangan siswa. Penelitian ini menggunakan metode deskriptif kualitatif, dengan analisis literatur dan studi kasus untuk mengeksplorasi berbagai aspek filsafat pendidikan yang relevan. Hasil penelitian menunjukkan bahwa filsafat pendidikan tidak hanya berfokus pada aspek akademis, tetapi juga pada pengembangan moral dan etika siswa, dengan tujuan membentuk individu yang bertanggung jawab dan beretika. Jurnal ini menekankan pentingnya pengintegrasian filsafat pendidikan dalam kurikulum untuk memperkuat pemikiran kritis dan keterlibatan siswa dalam proses belajar. Rekomendasi praktis termasuk pelatihan guru, pengembangan kurikulum yang inklusif, dan peningkatan akses terhadap sumber daya pendidikan. Kesimpulannya, filsafat pendidikan memiliki peran krusial dalam mempersiapkan generasi muda untuk menghadapi tantangan di abad ke-21 dengan tetap menjaga integritas dan etika di tengah arus digitalisasi.
PERAN MANAJER DALAM PENGELOLAAN RISIKO EKONOMI DI PERUSAHAAN MULTINASIONAL Amril, Amril; Asriyana, Asriyana; Randy, Muh. Fuad
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5332

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This research examines the critical role managers play in managing economic risk within multinational banking institutions, focusing on how these leaders navigate the complexities of global economic uncertainty. With fluctuating currency exchange rates, diverse regulatory standards, and geopolitical instability, multinational banks face unique challenges that require managers to adopt proactive and adaptive risk management strategies. This study specifically analyzes the most common types of economic risks occurring in multinational banking and explores the decision-making processes, tools, and collaborative approaches managers use to mitigate these risks. Through a qualitative approach, including in-depth interviews with managers across different regions and levels, the study identifies key strategies and technological innovations such as real-time data analysis and predictive modeling that support effective risk management. In addition, the study highlights the role of cross-region communication in maintaining consistency in risk and compliance protocols across borders. This study contributes to a deeper understanding of the managerial skills and resources required to effectively manage economic risk, offering insights that can help multinational banks strengthen their resilience and competitive advantage in an increasingly volatile economic landscape.
PETA JALAN INDUSTRI HALAL DI INDONESIA Sandi, Ahmad; Asriyana, Asriyana; Budiman, Burhanuddin
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2997

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The purpose of this article is to find out the road map for the halal industry in Indonesia. The research method used is library research, by examining written sources such as scientific journals, reference books, literature, encyclopedias, scientific essays, scientific works and other sources either in written form or in digital format that are relevant and related to the object being studied. researched using secondary data sources. The road map for the halal industry in Indonesia is moving with increasing awareness that Muslims as the largest population in Indonesia require halal products as an obligation to consume or use. The 2018 Halal Economy and Strategy Roadmap states that Indonesia's total consumption of halal goods and services in 2017 was around US$ 218.8 billion. This number is estimated to continue to grow by an average of 5.3 percent and reach US$ 330.5 billion in 2025. Bank Indonesia, for example, has issued a blueprint for the development of sharia economics and finance in 2017 which has a vision of supporting the realization of Indonesia as the center of the world's sharia economy and finance.
Perancangan Sistem Jaminan Halal (SJH) pada Coffeeza Arabica Latimojong Asriyana, Asriyana; Amin, Abdul Rauf Muhammad; Muthiadin, Cut
Indonesia Journal of Halal Vol 7, No 2 (2024): IJH
Publisher : Pusat Kajian Halal Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/halal.v7i2.23884

Abstract

Coffeeza Arabica Latimojong adalah perusahaan yang bergerak di bidang pengolahan kopi dan merupakan industri kecil mikro milik perorangan yang terletak di Desa Latimojong Kabupaten Enrekang yang belum tersertifikasi halal. Penelitian ini bertujuan untuk menentukan rancangan sistem jaminan halal di Coffeeza Arabica Latimojong sebagai salah satu syarat sertifikasi halal. Metode yang dilakukan dalam penelitian ini adalah dengan melakukan inspeksi setiap proses produksi, penemuan titik kendali halal kritis pada proses produksi, penetapan pengendalian, pencegahan, pemantauan, koreksi dan manual sistem jaminan halal (SJH) berdasarkan HAS 23000. Dari hasil kajian tersebut, terdapat usulan perbaikan yang dapat diberikan pada Coffeeza Arabika Latimojong yaitu perusahaan harus meningkatkan pelatihan karyawan untuk memastikan bahwa mereka memahami dan mengikuti standar halal, perusahaan harus mengembangkan sistem informasi yang lebih baik untuk mendukung implementasi SJH dan perusahaan harus mengembangkan kemitraan dengan pemasok yang lebih baik untuk memastikan bahwa bahan baku memenuhi standar halal.Kata Kunci: Coffeeza Arabica Latimojong, halal, kopi
COOPERATIVE CHARACTER OF STUDENTS IN VOCATIONAL HIGH SCHOOLS REVIEWED BY EXTRACURRICULAR Adzro'i, Muhammad; Sridasweni, Sridasweni; Nasution, Jamilah Aini; Asriyana, Asriyana; Siddik, Riesa Rismawati
JOMSIGN: Journal of Multicultural Studies in Guidance and Counseling Vol 9, No 1 (2025)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jomsign.v9i1.73884

Abstract

This text aims to present the results of a survey of the cooperation character of vocational school students in Pekanbaru City based on the extracurricular activities they participate in. The research population was vocational school students and the sample was drawn using simple random sampling technique. The data analysis used is quantitative with descriptive data type. The results found that the character of student cooperation based on the variety of extracurricular activities on average was in the moderate category. Extracurricular activities not only foster students' interests and talents, but also have a positive influence on the character of cooperation and provide students with opportunities to develop strong character.
Co-Authors . Haslianti Abdi Wijaya, Abdi Abdul Hamid Abdul Rauf Muhammad Amin, Abdul Rauf Muhammad Adzro'i, Muhammad Agus Kurnia Ahmad Musseng Ahmad Mustafa Amril Amril Aninditia Sabdaningsih Arami, Hasnia Arami, Hasnia Ari Sandy Muchtar, Ari Sandy Arsyad, Risko Asnawati Asrari Aswady, Tri Utary Baampe, Chevy Iwani Bahrin, Nurtini Bahtiar Bahtiar Bahtiar, . Balubi, Abdul Muis Budiman, Burhanuddin Cia, Wa ode Cimiming Cut Muthiadin DARYANTI DARYANTI Dayuman, . Dedy Oetama Disnawati Disnawati DYP Sugiharto, DYP Ermayanti Ishak, Ermayanti Erni, Rosma Fadila, Miftahul Fitriani Fitriani Gusrin, Gusrin Halili Halili Hamid, Ode Ali Akbar Hardianti Hardianti, Hardianti Hasti, Astuty hatta, iksal Heru Mugiarso Hute, Endang Rahmi Ira Ira Irawati, Nur Irawati, Nur Jali, Wa jannati, zhila Jumarti, Jumarti Jumiati, . Kalimatussadia, Kalimatussadia Kamri, Syamsul KIKI WULANDARI La Asrin La Ode Alirman La Ode M. Yasir Haya, La Ode M. La Ode Muhamad Julhija Sanda La Ode Muhammad Arsal La Sara La Sara La Sara La Sara, La Sara Latifa Fekri Marhana, Wa Ode Muhajirah, Eva Muhammad Iksan Hatma Muhammad Ramli Muhammad Ramli Muhammad Ramli Muhtar Muhtar Muliani Muliani Munier, Taswin Mursalim Mursalim Muslih, Yuyun Nuriyah Muslimin Kara Nasution, Jamilah Aini Normayanti Thamrin Mardhan Nur Irawati Nur Irawati Nur Irawati Nurdiana A Nurwanah, Nurwanah Paramata, Adhayani Mentari Putra, Apriawan Arufi Rahman Ambo Masse Rahmawati, Karisma Dwy Ramli, Muh. Randy, Muh. Fuad Ratna Diyah Palupi Ratna Sari Raudhatul Mahdaniah Ridwan, Exfar Alli Riswana, Emilia Salwiyah, Salwiyah Sandi, Ahmad Siddik, Riesa Rismawati Sissah Sissah Slamet Budi Prayitno Sridasweni, Sridasweni Subhan Subhan Sudarno Sudarno Sunawan Sunawan Suriani, Ningsih Syaifullah Syaifullah Tadjuddah, Muslim Taufikir, .