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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) ACCRUALS (Accounting Research Journal of Sutaatmadja) Community Engagement and Emergence Journal (CEEJ) Tangible Journal LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) Panrita Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Business, Technology, & Social Science International Journal of Halal System and Sustainability
Daud, Dahniyar
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Physics Public Health Social Sciences Transportation Other

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Pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan Sari, Indah; Daud, Dahniyar; Ahmad, Ruslan
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.v20i2.5760

Abstract

This study aims to find out how moral obligations, service quality and tax penalties affect taxpayer compliance at the South Makassar Pratama tax office. Data collection using primary data obtained from questionnaires using sample techniques based on the Slovin formula. The population is 199.177 taxpayers at South Makassar Primary Tax Office, with a total of 100 respondent taxpayers. Data analysis in this study uses multiple regression analysis. The results showed a positive and significant hypothesis. This means that moral obligations, service quality and tax penalties have a positive and significant effect on taxpayer compliance
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PT PLTD SUPPA (PERSERO) Daud, Dahniyar; Yusuf, Marwah; Sambo, Eva Marin; Lalo, Annas; Asgar, Muh Abduh Fuat
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1902

Abstract

ABSTRAKKehadiran perusahaan di tengah masyarakat dapat membawa dampak positif dan negatif. Positifnya perusahaan dapat menyediakan barang dan jasa yang dibutuhkan oleh masyarakat, namun sebaliknya, aktivitas perusahaan juga dapat memberikan dampak negatif seperti kesenjangan dan kerusakan lingkungan. Tujuan penelitian ini untuk mengetahui implementasi pelaksanaan Program Corporate Social Responsibility (CSR) yang dikenal dengan istilah Tanggung Jawal Sosial Lingkungan (TJSL) di PT. PLTD SuppaPersero). Jenis penelitian yang di gunakan adalah metode penelitian kualitatif dengan tipe penelitian deskriptif. Hasil penelitian tentang Implementasi CSR atau TJSL memenuhi 4 pilar yakni Pilar Sosial dimana PT. PLTD Suppa telah melaksanakan sejumlah kegiatan pemberdayaan dan pengembangan masyarakat dengan terukur dan terstruktur, Pilar Lingkungan PT PLTD telah membantu masyarakat untuuk menjalankan kegiatan usaha berwawasan lingkungan salah satunya adalah penangkaran penyu. Pilar Ekonomi, dimana dengan kegiatan penangkaran penyu membuat desa wiringtasi menjadi salah satu desa binaan oleh PT PLTD dan juga menjadikan wisatawan lokal maupun domestic menjadikan salah satu tujuan wisata pantai pesisir ataupun yang ingin melihat langsung proses penangkaran penyu. Pilar Hukum dan Tata Kelola. membuktikan komitmen PT PLN melalui PT PLTD senantiasa menerapkan prinsip-prinsip tata kelola Perusahaan yang baik.Kata Kunci: CSR, Sosial, Lingkungan, Ekonomi, Hukum.ABSTRACTThe presence of companies in the community can bring positive and negative impacts. Positively, companies can provide goods and services needed by the community, but on the contrary, company activities can also have negative impacts such as inequality and environmental damage. The purpose of this study was to determine the implementation of the implementation of the Corporate Social Responsibility (CSR) Program known as the Environmental Social Responsibility (TJSL) at PT. PLTD SuppaPersero). The type of research used is a qualitative research method with descriptive research type.  The results of research on the implementation of CSR or TJSL fulfills 4 pillars, namely the Social Pillar where PT PLTD Suppa has carried out a number of measurable and structured community empowerment and development activities, the Environmental Pillar of PT PLTD has helped the community to carry out environmentally sound business activities, one of which is turtle breeding. The Economic Pillar, where turtle breeding activities make wiringtasi village one of the villages fostered by PT PLTD and also make local and domestic tourists make one of the destinations for coastal beach tourism or who want to see the turtle breeding process directly. Legal and Governance Pillars. proves the commitment of PT PLN through PT PLTD to always apply the principles of good corporate governance.Keywords: CSR, Social, Environmental, Economic, Legal.
Pemberdayaan Masyarakat dalam Peningkatan Kualitas Hidup melalui Literasi Keuangan Sejak Dini dan Pembuatan Sabun Cuci Piring di Desa Borong Pa’la’la Daud, Dahniyar; Nur Uswatun Chasana; Mu’jizat; Nur Pausi; Andi Ashari; Naila Sasmita; Elina Sari Raimundus; Abdullah Al Ikhlas; Hendri Taufik; Ilham; Asrul Hasan
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2025): Desember 2025
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v7i2.507

Abstract

The Field Work Program (KKL) Batch 51, Post 2, was conducted in Borong Pa’la’la Village, Patallassang District, Gowa Regency from July 24 to August 25, 2025, involving 10 students. The main issues addressed were limited financial literacy, low environmental awareness, and the need for women’s economic empowerment. The objective was to improve knowledge, independence, and community welfare. The program applied a participatory approach by engaging local residents in every activity. Strategies included early financial literacy education, the creation of waste bins, training in soap production for women’s groups (PKK), participation in the Independence Day celebration, and additional “Clean Saturday” activities. The outcomes showed improved community understanding of financial management, enhanced awareness of environmental hygiene, and increased skills among women in producing eco-friendly soap as a potential small business. Overall, the program contributed positively to capacity building and sustainable community development.
Co-Authors Abdul Gaffar Abdullah Al Ikhlas Ahmad, Ruslan Amran, Putri Pratiwi Andi Ashari Angga Setiawan Arif Mashuri ARIFUDDIN Asgar, Muh Abduh Fuat Asrul Hasan Dahlia, Andi Amalia Dahliah, Andi Amaliah Duwaidar, Ahmad Eldi, Eldi Elina Sari Raimundus Eva Marin Sambo Haliah, Haliah Hendri Taufik ILHAM Indah Sari Indra Santoso, Septy Indrijawati, Aini Istiqamah, Hadijah Nurul K, Siti Aini Handayani Kusumawati, Andi Lalo, Annas LAUNTU, ANSIR MS, Zainuddin Muhammad Ilham Muis, Nurhasni Musdalifah Musdalifah Mu’jizat Naila Sasmita Noviyanti, Lili Nur Pausi Nur Uswatun Chasana Nuramal, Nuramal Pongkapadang, Gunawan L. Putri, Amelia R, Mutiara Trie Ramadhany Rasyid, Syarifuddin Razak, Nurlaely Ridwan, Rusdi Maulana Rumianti, Chaerunnisa Santoso, Septy Indra Sufiati, Sufiati Sugihartono, Egi Syach, Muh Aftharya Syamsuddin Syamsul Alam, Syamsul Tamsir, Andika Tangngisalu, Jannati Tenriola, Tenriola Yusuf, Marwah