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Implementation of Employee Motivation in the Gowa Regency Office's General Area Asir, Muhammad; Rachman, Siswati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2672

Motivation is the process of encouraging someone to work harder in order to accomplish a goal. Motivation is critical in an institution if it is to enhance labor production. The aim of this study is to investigate how to motivate staff in the general area of the Gowa Regency Office'S General Area. The author employs a descriptive qualitative approach, in which she explains the findings of observations and direct interviews with those who supply inspiration to employees and employees who get motivation from leaders/superiors. This study was conducted from June to August 2021. The study's findings indicated that the General Section of the Gowa Regent's Office motivated employees through effective communication, involving employees in delivering ideas/opinions, providing remuneration commensurate with responsibility, presents/incentives, security, and work safety. The motivation to view employees' conduct and needs in terms of their degree or rank.

PROSEDUR PEMUNGUTAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS JASA PENGIRIMAN PAKET PADA PT POS INDONESIA (PERSERO) MAKASSAR 90000 Rachman, Siswati
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4414

This study aims to determine the procedure for collecting value added tax (VAT) for package delivery services at PT POS INDONESIA (PERSERO) Makassar 90000. The type of research used is qualitative description, which explained between facts and data or information that has been obtained from the place of research.This research was conducted for two months from May 2019 to June 2019, at PT POS INDOENESIA (PERSERO) Makassar 90000. Techniques for collecting data using observation and interviews. The results of the research concluded that the procedure for collecting Value Added Tax (PPN), they are: 1) VAT collection starts when customers submit taxable goods (BKP) in the retail and corporate services section as VAT collectors, 2) Service section provides letter of receipt of receipt to the customer, 3) the service section prints the backsheet as proof of VAT collection then recorded by the accounting department, 4) After being accounted for by the accounting, backsheet and VAT payments deposited to the finance department and then deposited to the state treasury.

Strengthening Individual Taxpayer Compliance: The Impact of Tax Sanctions and Regulatory Review Depi, Sri; Rachman, Siswati; Yuliani, Nur Fadny; Tahalua, Imran; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14721

This research aims to provide empirical evidence regarding the influence of tax sanctions on individual taxpayer compliance. This type of research is carried out using literature observation, namely research that studies written documentary materials such as books, articles, journals, news and other types of literature related to a theme as the main object. This research examines various literature to find out how tax sanctions can influence taxpayer behavior. The research results show that tax sanctions have a positive and significant effect on individual taxpayer compliance. The higher the taxpayer's tax awareness, the higher the level of taxpayer satisfaction. With strict sanctions, taxpayers become more aware of their obligations and more motivated to comply with tax regulations. This research reveals that effective tax sanctions policies can increase the level of taxpayer compliance and reduce the problem of non-compliance caused by factors such as public dissatisfaction with public services, uneven infrastructure development, and high levels of corruption among high-ranking officials. Public dissatisfaction with government services often makes taxpayers feel that their tax payments are not used efficiently, while inequality in infrastructure development can create feelings of injustice among taxpayers, ultimately reducing their motivation to comply with tax obligations. High levels of corruption among high-ranking officials also exacerbate this situation by reducing public trust in the government. By reviewing various literature, this research highlights the importance of tax sanctions as a tool to increase tax compliance. This shows that a firm and consistent policy in implementing tax sanctions can help improve the level of tax compliance and overcome challenges caused by dissatisfaction with public services and other problems.

SISTEM AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT INDUSTRI KAPAL INDONESIA (PERSERO) Ahmad Firdaus; Siswati Rachman
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 1 No. 1 (2022): Januari: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

The research aims to determine the application of the Raw Material inventory Accounting System at PT Industri Kapal ndonesia (Persero). The type of research used s descriptive qualitative. Data obtained through observation, interviews, and documentation. The research conducted from July to September 2021. The results showed that the accounting system for raw material inventory at PT Industri Kapal Indonesia (Persero) has been effective, this can be seen by the existence of interrelated functions. Then the inventory recording method used is the perpetual recording method and the FIFO (First In First Out) valuation method. And the procedures that form the inventory system at PT Industri Kapal Indonesia (Persero) are quite good because of the division of tasks and documents that can be accounted for.

Penyuluhan tentang Pendidikan Karakter Anak melalui Bahasa Positif terhadap Ibu-ibu PKK dan Posyandu di Desa Mandalle Indarwati; Mariana, Lina; Rachman, Siswati; Yuliani, Nur Fadny
Window of Community Dedication Journal Vol. 1 No. 2 (Desember, 2020)
Publisher : Pusat Kajian dan Pengelola Jurnal FKM UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/wocd.v1i2.1744

Pembentukan karakter adalah sebuah perjalanan panjang dalam mendidik anak, hasilnyamungkin baru dapat kita lihat setelah proses berbulan-bulan atau bahkan bertahun-tahun. Tidakpernah ada satu „resep‟ mujarab yang dapat menjawab semua permasalahan dalam menanamkankarakter positif pada anak. Pengabdian ini dilaksanakan dalam bentuk penyuluhan yangbertujuan meningkatkan kesadaran menggunakan bahasa positif oleh orang tua dalamberkomunikasi dengan anak-anaknya. Dengan demikian, setelah mengikuti penyuluhan ini paraorang tua di desa Mandalle, khususnya kaum ibu, dapat lebih asertif dalam mendidik danmengasuh anak-anak mereka. Selain itu, diharapkan setelah kegiatan penyuluhan berlangsung,pola asuh orang tua terhadap anak-anaknya semakin baik sehingga karakter anak pun dapatdibentuk secara baik dan tepat.

Motivasi Intrinsik dan Pengaruhnya terhadap Prestasi Akademik dalam Mata Kuliah Akuntansi: Studi pada Mahasiswa Perpajakan burhan, imron; Beddu, Megawati; Yuliani, Nur Fadny; Rachman, Siswati; Musfirah, Musfirah
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 1 (2025): Jurnal Pabean Volume 7 No 1, Januari 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i1.609

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi intrinsik terhadap prestasi akademik mahasiswa pada mata kuliah akuntansi di Program Studi Perpajakan Politeknik Bosowa. Metode yang digunakan adalah analisis regresi linear sederhana dengan menguji validitas dan reliabilitas instrumen, uji asumsi klasik, serta analisis statistik menggunakan nilai t-test dan signifikansi. Data dianalisis untuk memastikan kelayakan model regresi melalui uji normalitas, linearitas, heteroskedastisitas, dan multikolinearitas. Hasil penelitian menunjukkan bahwa motivasi intrinsik berpengaruh signifikan terhadap prestasi akademik, dengan nilai signifikansi sebesar 0,000 ( 0,05) dan t hitung sebesar 4,932 ( t tabel 1,746). Persamaan regresi Y = 35,161 + 0,931X menunjukkan bahwa setiap peningkatan satu unit motivasi intrinsik memberikan kontribusi sebesar 0,931 terhadap prestasi akademik. Temuan ini mengindikasikan pentingnya peran motivasi intrinsik dalam mendukung keberhasilan belajar mahasiswa. Implikasi teoritis dari penelitian ini menunjukkan bahwa motivasi intrinsik harus menjadi bagian penting dalam desain pembelajaran untuk meningkatkan prestasi mahasiswa. Dosen diharapkan mengembangkan pendekatan pengajaran yang mendorong motivasi belajar secara aktif. Kebaruan penelitian ini terletak pada fokusnya yang spesifik terhadap motivasi intrinsik sebagai faktor determinan dalam prestasi akademik mahasiswa pada konteks mata kuliah akuntansi.

Economic Barriers to Educational Access: A Literature Review Burhan, Imron; Musfirah; Nur Fadny Yuliani; Siswati Rachman; Amriadi
International Journal of Education, Vocational and Social Science Vol. 4 No. 03 (2025): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v4i03.2012

Economic barriers are one of the primary factors affecting access to and the quality of education in Indonesia. Income inequality leads to disparities in educational opportunities, with students from lower-income families facing significant limitations in accessing adequate educational services. This study aims to examine the relationship between economic factors and educational access in Indonesia through a literature review approach. The findings reveal that financial constraints impact school affordability, availability of learning facilities, and students’ motivation to pursue higher levels of education. Although the government allocates 20% of the national budget to education, its distribution and utilization remain uneven. Therefore, more inclusive policies are needed, such as expanding scholarship programs, reducing education costs, and improving educational infrastructure in underdeveloped regions. Collaboration among the government, communities, and the private sector is essential to ensure equitable and high-quality access to education. These efforts are expected to contribute to the development of a more competitive and globally capable human resource base.

Project-Based Learning in Elementary Social Studies: A Literature Review on Effectiveness and Learning Outcomes Burhan, Imron; Musfirah, Musfirah; Yuliani, Nur Fadny; Rachman, Siswati; Amriadi, Amriadi
Journal of Education Method and Learning Strategy Том 3 № 03 (2025): Journal of Education Method and Learning Strategy
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jemls.v3i03.1918

This article examines the impact of Project-Based Learning (PjBL) on elementary students’ learning outcomes in social studies through a literature review. The objective of this study is to identify how PjBL influences cognitive, affective, and psychomotor development, as well as creativity, motivation, collaboration, and communication skills. The method employed is a systematic analysis of 16 studies that investigate the implementation of PjBL in elementary classrooms. The findings indicate that PjBL enhances students’ understanding, retention, and application of material, promotes active engagement, and fosters 21st-century skills such as creativity and teamwork. The integration of interactive and visual learning media further strengthens learning effectiveness. However, challenges such as time constraints, large class sizes, and unequal group contributions may limit PjBL’s effectiveness if not properly addressed. Therefore, careful project planning, teacher guidance, and appropriate instructional media are essential to maximize PjBL’s benefits and support the holistic development of elementary students.

Strengthening Individual Taxpayer Compliance: The Impact of Tax Sanctions and Regulatory Review Depi, Sri; Rachman, Siswati; Yuliani, Nur Fadny; Tahalua, Imran; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14721

This research aims to provide empirical evidence regarding the influence of tax sanctions on individual taxpayer compliance. This type of research is carried out using literature observation, namely research that studies written documentary materials such as books, articles, journals, news and other types of literature related to a theme as the main object. This research examines various literature to find out how tax sanctions can influence taxpayer behavior. The research results show that tax sanctions have a positive and significant effect on individual taxpayer compliance. The higher the taxpayer's tax awareness, the higher the level of taxpayer satisfaction. With strict sanctions, taxpayers become more aware of their obligations and more motivated to comply with tax regulations. This research reveals that effective tax sanctions policies can increase the level of taxpayer compliance and reduce the problem of non-compliance caused by factors such as public dissatisfaction with public services, uneven infrastructure development, and high levels of corruption among high-ranking officials. Public dissatisfaction with government services often makes taxpayers feel that their tax payments are not used efficiently, while inequality in infrastructure development can create feelings of injustice among taxpayers, ultimately reducing their motivation to comply with tax obligations. High levels of corruption among high-ranking officials also exacerbate this situation by reducing public trust in the government. By reviewing various literature, this research highlights the importance of tax sanctions as a tool to increase tax compliance. This shows that a firm and consistent policy in implementing tax sanctions can help improve the level of tax compliance and overcome challenges caused by dissatisfaction with public services and other problems.

KUALITAS PELAYANAN ADMINISTRASI PEMASANGAN LISTRIK BARU PADA PT. PLN (PERSERO) AREA MAKASSAR SELATAN Rachman, Siswati
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3782

The purpose of this study is to determine the Quality of Administrative Services is applied in the Installation of New Electrical at PT. PLN (Persero) Area Makassar South. And find out the Constraints faced in providing Quality Administration Services Installation of New Electrical at PT. PLN (Persero) Area Makassar South. Type and design in this study uses descriptive quantitative, which describes the phenomenon of the quality of administrative services the installation of new electrical at PT. PLN (Persero) Area Makassar south. The results of the research show that the administrative Services are one of the types of services provided by PT.PLN (Persero) to the customer, which is of course a major concern of the company to maintain the company's image in the eyes of customers. Administrative services provided include administrative services the installation of new electrical, the addition of electrical power and electrical connections while. The whole of the process of providing administrative services, which allow contact Between customers and employees more and more, so that the administrative services rendered vulnerable to the complaint given to the customer due to dissatisfaction with the service provided. Customer dissatisfaction with the services provided, the course will have an adverse impact on the company. Therefore, to avoid such things, then the company should provide quality service. The indicators used to measure service quality are tangible, Reliability, Responsiveness, Assurance, Empathy

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