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All Journal Journal of Humanities and Social Studies JURNAL MANAJEMEN BISNIS Management Studies and Entrepreneurship Journal (MSEJ) JUPADAI : Jurnal Pengabdian Kepada Masyarakat Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services
Rosyadah, Khairina
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Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Role of Fintech: Financial Inclusion in MSMEs (Case Study in Makassar City) Rosyadah, Khairina; Budiandriani, Budiandriani; Hasrat, Tasrik
JURNAL MANAJEMEN BISNIS Vol 8 No 2 (2021): September - Manajemen Bisnis
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v8i2.840

Abstract

The development of information technology which is supported by the rapid use of the internet has created several fintech that will make it easier for people to get digital financial services. The Financial Services Authority stated that the increase in national financial inclusion could be triggered by one factor, namely increased access to the use of fintech. The purpose of this study aimed to determine the role of fintech on financial inclusion in MSMEs in Makassar. The population in this study are MSMEs in Makassar with a sample of 335 informants. Researchers used primary data in the form of questionnaires that were distributed online and offline. Convenience sampling method is used in data collection in this type of quantitative research. Linear regression was used as an analytical technique. This study concluded that fintech has a positive effect on financial inclusion by 0,259.
Pengaruh Pengetahuan Pajak, Kualitas Pelayanan Pajak, Ketegasan Sanksi Pajak, Dan Tingkat Pendidikan Terhadap Motivasi Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Selatan Budiandriani, Budiandriani; Rahmah, Ridhan; Rosyadah, Khairina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

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Abstract

Penelitian ini bertujuan untuk menguji  Pengaruh Pengetahuan Pajak, Kualitas Pelayanan Pajak, Ketegasan Sanksi Pajak, Tingkat Pendidikan Terhadap Motivasi Wajib Pajak orang pribadi Pada KPP Pratama Makassar Selatan. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner kepada responden dan penarikan sampel menggunakan rumus sIovin dengan jumalah responden 105 wajib pajak dari 925.379 orang populasi pada tahun 2023. Teknik analisis data dilakukan dengan analisis deskriptif dan kuantitatif dengan metode regresi linear berganda program SPSS versi 27. Hasil penelitian menunjukkan bahwa Pengetahuan Pajak berpengaruh positif dan signifikan terhadap Motivasi Wajib Pajak, Kualitas Pelayanan Pajak berpengaruh positif dan signifikan terhadap Motivasi Wajib Pajak, dan Ketegasan Sanksi Pajak berpengaruh positif dan signifikan terhadap Motivasi Wajib Pajak, serta Tingkat Pendidikan berpengaruh negatif dan tidak signifikan terhadap Motivasi Wajib Pajak di KPP Pratama Makassar Selatan.
THE INFLUENCE OF FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDES AND PERSONALITY TO FINANCIAL MANAGEMENT BEHAVIOR FOR MICRO, SMALL AND MEDIUM ENTERPRISES TYPICAL FOOD OF COTO MAKASSAR ., Budiandriani; Rosyadah, Khairina
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 4, No 2 (2020): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v4i2.2468

Abstract

This study aims to analyze the effect of financial knowledge, financial attitudes, and personality on financial management behavior in micro, small, and medium-sized businesses of the typical Coto Makassar food in Makassar. This research is included in the causal associative research. The subjects of this study were all owners of micro, small, and medium enterprises of Coto Makassar typical food totaling 63 units, and as many as 32 units as a sample. Data were analyzed using multiple linear regression using the SPSS version 21 program. The data collection technique used a questionnaire. The results showed that (1) financial knowledge has a positive and significant effect on financial management behavior; (2) financial attitudes have a positive and significant effect on financial management behavior; and (3) personality has a positive and significant effect on financial management behavior
Kemampuan Aparatur Desa Menata Sistem Administrasi Pemerintahan di Desa Pucak Kecamatan Tompobulu Kabupaten Maros Najamuddin, Mahfud Nur; Budiandriani, Budiandriani; Rosyadah, Khairina
Celebes Journal of Community Services Vol. 2 No. 1 (2023): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v1i2.275

Abstract

Tujuan pengabdian dilakukan untuk membantu mengatasi permasalahan yang dihadapi kelompok mitra desa pucak kabupaten Maros yakni masih 1) Masih rendahnya pengetahuan dan pemahaman aparatur pemerintah mitra tentang sistem administrasi pemerintahan yang baik.2) Model-model buku administrasi belum tersedia secara lengkap. 3) Berbagai kegiatan pemerintahan belum teradministrasi secara rapih, tertib dan lengkap.4) Kemampuan aparatur dalam pengelolaan administrasi pemerintahan yang masih rendah. Dengan program pelatihan yang dilaksanakan dengan cara ceramah, diskusi yang materinya tentang administrasi pemerintahan desa berdasarkan Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 47 Tahun 2016. Hasil pengabdian aparatur desa telah mampu pengisian data informasi terkait penyelenggaraan pemerintahan desa, pelaksanaan pembangunan, pembinaan kemasyarakatan dan pemberdayaan masyarakat sesuai sesuai buku administrasi desa yang sudah dibuat dan menghasilkan model-model buku administasi desa yang akan digunakan oleh aparatur desa dalam menatausahakan adminitrasi di Desa Pucak.
Pengolahan Jantung Pisang Menjadi Snack Nugget untuk Meningkatkan Pendapatan Kelompok Mitra di Desa Paddinging Kecamatan Sandrobone Kabupaten Takalar Budiandriani, Budiandriani; Ramlawati, Ramlawati; Rosyadah, Khairina
Celebes Journal of Community Services Vol. 2 No. 1 (2023): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v2i1.298

Abstract

Tujuan pengabdian dilakukan untuk membantu mengatasi permasalahan yang dihadapi kelompok mitra desa paddinging kabupaten Takalar yakni masih 1) Belum adanya pengetahuan yang dimiliki masyarakat tentang pengolahan jantung pisang menjadi Nugget. 2) Masyarakat belum memiliki keterampilan dalam mengolah jantung pisang menjadi Nugget. 3) Produk snack Nugget memerlukan kemasan yang higienis dan menarik, sehingga pengetahuan pengemasan diperlukan agar produk dapat disimpan lama dan dapat menarik perhatian konsumen. Hasil pengabdian yakni Kelompok mitra sudah dapat mengolah sendiri jantung pisang menjadi snack nugget jantung pisang dengan rasa, aroma, dan warna dengan kualitas yang baik. Kelompok mitra sudah dapat menggunakan peralatan yang diberikan sehingga jumlah produksi semakin bertambah. Dengan menggunakan kemasan yang baik, maka omset kelompok mitra akan seakin bertambah.
Influence Incentive Green Taxation and Literacy Tax to Green Innovation and Compliance Tax MSMEs in Makassar City Budiandriani, Budiandriani; Rahmah, Ridhan; Rosyadah, Khairina; Nurnajamuddin, Mahfud
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2841

Abstract

This study aims to analyze the influence of green tax incentives and tax literacy on green innovation and tax compliance among MSMEs (Micro, Small, and Medium Enterprises) in Makassar City, with green innovation acting as a mediating variable. The research is motivated by the growing need for MSMEs to transition toward sustainable business practices amidst climate change pressures and fiscal policy demands. Employing an explanatory quantitative approach, the study utilizes Structural Equation Modeling (SEM) with AMOS version 24. A total of 150 active MSMEs were selected through purposive sampling. The findings reveal that both green tax incentives and tax literacy significantly influence green innovation, and green innovation significantly influences tax compliance. Tax literacy also has a direct positive effect on tax compliance, while the direct effect of tax incentives on tax compliance is not significant. However, both green tax incentives and tax literacy indirectly affect tax compliance through green innovation. These results highlight the crucial role of green innovation as a behavioral bridge linking fiscal policy and tax compliance in the MSME sector. The study contributes to theoretical development in sustainable fiscal behavior models and offers practical insights for policymakers and MSME support institutions at the local level.
PELATIHAN PENINGKATAN PRODUKTIVITAS UMKM DI ERA REVOLUSI INDUSTRI 4.0 Rosnaini Daga, Rosnaini; Salam, Karta Negara; Muhammad, Natsir; Alwi, Aulia; Rosyadah, Khairina; B, Ceskakusumadewi; Wahyuningsih, Wahyuningsih
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): Volume 2 Nomor 2 2023
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v2i2.86

Abstract

The era of the industrial revolution 4.0 gave rise to opportunities and challenges for business actors, especially MSMEs, which have made a major contribution to the Indonesian economy. However, the readiness of MSMEs in responding to the dynamics and developments in the business environment is still lacking. The low mastery of technology for MSMEs makes MSMEs very limited in marketing their products. This community service activity was carried out at the Productivity Improvement Center (BPP Kendari) office and was attended by 75 MSME actors from Kendari City. To provide an understanding of the Industrial Revolution 4.0, the opportunities and challenges that arise, and how to respond to existing phenomena. This activity also aims as a medium for exchanging information and experiences for MSMEs in running their business. Business transformation is an important keyword in responding to the changes that occur. Apart from that, increasing knowledge and skills such as people management, collaboration and negotiation skills, creativity, critical thinking, and emotional intelligence are other solutions that must be owned in order to survive and compete in the existing business environment. In the industrial era 4.0, MSMEs must be able to adapt to technology, because only MSMEs that are able to adapt can survive. In addition, MSMEs must be able to improve their quality, must be more productive in order to survive
Co-Authors Alwi, Aulia B, Ceskakusumadewi Budiandriani, Budiandriani Hasrat, Tasrik Muhammad, Natsir Najamuddin, Mahfud Nur Nurnajamuddin, Mahfud Rahmah, Ridhan Ramlawati Ramlawati Rosnaini Daga Salam, Karta Negara Wahyuningsih Wahyuningsih