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All Journal Jurnal Terapan Abdimas Prima Abdika: Jurnal Pengabdian Masyarakat Al-Buhuts (e-journal) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Haerial, Haerial
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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MENINGKATKAN PARTISIPASI MASYARAKAT DALAM PERENCANAAN PEMBANGUNAN GUNA MENGURANGI KEMISKINAN DI DESA JE’NETALLASA KABUPATEN GOWA Damayanti, Ratna Ayu; Syarifuddin, Syarifuddin; Haerial, Haerial
Jurnal Terapan Abdimas Vol 5, No 2 (2020)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v5i2.5593

Abstract

Abstract. Je'netallasa Village, Pallangga Sub-district, Gowa Municipality has made the community as a subject of development, no longer as an object of development in accordance with the "bottom-up" model, and as a consequence the community has participated less in the process and supervision of village development. The purpose of this service is to eliminate doubts from villagers and encourage development effort by empowering the community. Encouraging community’s inclusiveness in the form of “meaningful participation” will create active community’s empowerment in the concept of village development as both planner and supervisor, as well as encouraging factors that influence community’s participation. This service uses the participatory method, where the service provider and a community together find a solution to the problems faced by the community in order to participate in village’s development. The result of this service is the need to establish a creative house as a center of community’s creativity so that the community can engage with village’s programs through synchronizing community’s and village’s programs on an ongoing basis. Abstrak. Desa Je’netallasa Kecamatan Pallangga Kabupaten Gowa telah menjadikan masyarakat sebagai subjek pembangunan bukan lagi sebagai objek pembangunan sesuai dengan model “bottom-up”, dan konsekuensinya masyarakat kurang berpartisipasi dalam proses dan pengawasan pembangunan desa. Tujuan pengabdian ini adalah untuk menghilangkan keraguan masyarakat desa dan mendorong upaya pembangunan dengan melakukan pemberdayaan masyarakat. Mendorong inklusivitas masyarakat dalam bentuk “meaningful participation” akan menciptakan pemberdayaan aktif masyarakat dalam konsep pembangunan desa baik sebagai perencana maupun pengawas, serta mendorong faktor-faktor yang mempengaruhi partisipasi masyarakat itu. Pengabdian ini menggunakan metode berperan serta, dimana pelaku pengabdian dan masyarakat bersama-sama menemukan solusi dari masalah yang dihadapi masyarakat agar dapat berpartisipasi dalam pembangunan desa. Hasil dari pengabdian ini adalah perlunya membentuk rumah kreatif sebagai pusat kreativitas masyarakat sehingga masyarakat dapat terlibat dengan program-program desa melalui sinkronisasi program masyarakat dan desa secara berkelanjutan.  
Pengelolaan Keuangan BLUD Puskesmas dan Rumah Sakit di Kabupaten Sidrap Syamsuddin, Syamsuddin; Amiruddin, Amiruddin; Natsir, Andi Iqra Pradipta; Utami, Rizky; Haerial, Haerial; Nugraha, Rakhmat Nurul Prima; Indrijawati, Aini; Alam, Ade Ikhlas Amal; Putri, Anissa Aulya; Nindra, Nurhaliza Magfirah
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Volume 5 Nomor 3 Tahun 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i3.5132

Abstract

Transparent, accountable, and efficient financial management is a key prerequisite for realizing quality public health services through Regional Public Service Agencies (BLUD). However, the reality in Sidenreng Rappang Regency (Sidrap) shows that most BLUD units, such as community health centers and hospitals, still face obstacles such as the absence of documented financial SOPs, low understanding of the preparation of Business and Budget Plans (RBA), and limited use of financial information systems. This community service activity aimed to improve the capacity of BLUD financial managers through training and technical assistance in preparing RBAs and SOPs in accordance with regulations, such as Permendagri No. 79 of 2018 and PP No. 23 of 2005. The implementation methods included identifying partner needs, interactive material presentations, group discussions, and the preparation of draft documents by participants. The results of the activity showed that 87% of participants were able to draft an initial RBA and understand the important elements of financial management SOPs. Participants also demonstrated an increased understanding of good governance principles, such as transparency and accountability. The final evaluation confirmed that the applied and case-based training approach was effective in building the technical competence of the apparatus. As a follow-up, it is recommended that further training be developed to cover accrual-based reporting and internal auditing, as well as the integration of digital financial systems. It is hoped that this activity will encourage a more adaptive and sustainable transformation of BLUD financial management and support the improvement of health service quality in Sidrap Regency.
Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap Tax Avoidance Bandang, Agus; Tristan Sarodjie, Kenzy Noel; Haerial, Haerial; Mahfiza, Mahfiza
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5715

Abstract

This research aims to examine the effect of profitability, thin capitalization, sales growth, and institutional ownership on tax avoidance, both partially and simultaneously, with the research subject being property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. This study uses a quantitative method with secondary data sources. Thedata analysis techniqueused is multiple linear regression using SPSS Version 26. The population subject consists of 61 companies, with a sample of 11 companies. The results of the study indicate that, partially, profitability has a positive but not significant effect on tax avoidance. Thin capitalization has a positive and significant effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance. Meanwhile, simultaneously, profitability, thin capitalization, sales growth, and institutional ownership have a positive and significant effect on tax avoidance.
Efektivitas Pajak Hotel dan Restoran serta Kontribusinya terhadap PAD dan APBD Kota Makassar Kusumawati, Andi; Haerial, Haerial; Bandang, Ahmad Farid
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Volume 19 Nomor 01 Year 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v19i01.50253

Abstract

Realisasi penerimaan pajak hotel di Kota Makassar cenderung fluktuatif dan sebagian besar belum mencapai target yang ditetapkan, sementara penerimaan pajak hotel dan pajak restoran mengalami penurunan signifikan pada masa pandemi Covid-19. Penelitian ini bertujuan untuk menganalisis efektivitas penerimaan pajak hotel dan pajak restoran serta kontribusinya terhadap Pendapatan Asli Daerah (PAD), dan kontribusi PAD terhadap Anggaran Pendapatan dan Belanja Daerah (APBD) Kota Makassar selama tahun 2017–2024. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder yang diperoleh dari BPKAD dan BAPENDA Kota Makassar. Hasil penelitian menunjukkan bahwa rata-rata efektivitas pajak hotel sebesar 90,41% dan tergolong efektif, sedangkan pajak restoran sebesar 104,37% dan tergolong sangat efektif. Kontribusi pajak hotel terhadap PAD rata-rata sebesar 7,78% dan tergolong sedang, sedangkan pajak restoran sebesar 13,70% dan tergolong baik. Sementara itu, rata-rata kontribusi PAD terhadap APBD sebesar 36,58% dan tergolong cukup baik.
Co-Authors Alam, Ade Ikhlas Amal Amiruddin Amiruddin Bandang, Agus Bandang, Ahmad Farid Indrijawati, Aini Kusumawati, Andi Mahfiza Mahfiza, Mahfiza Natsir, Andi Iqra Pradipta Nindra, Nurhaliza Magfirah Nugraha, Rakhmat Nurul Prima Putri, Anissa Aulya Ratna Ayu Damayanti Syamsuddin Syamsuddin Syarifuddin Syarifuddin Tristan Sarodjie, Kenzy Noel Utami, Rizky