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Konsep Ekonomi Islam Terkait Penerapan Pungutan Pajak di Indonesia Awal Syahrul Alimin; Miftahul Andriani; Fajar Bahari; Hajar Dewantara; Andi Naila Quin Azisah Alisyahbana
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i1.127

Abstract

Self-Assessment System merupakan sistem pemungutan pajak yang membebankan penentuan besaran pajak yang perlu dibayarkan oleh wajib pajak yang bersangkutan. Dengan kata lain, wajib pajak merupakan pihak yang berperan aktif dalam menghitung, membayar, dan melaporkan besaran pajaknya ke Kantor Pelayanan Pajak (KPP) atau melalui sistem administrasi online yang sudah dibuat oleh pemerintah. Seperti yang kita lihat pajak PPN dan PPh. Sistem pemungutan pajak yang satu ini mulai diberlakukan di Indonesia setelah masa reformasi pajak pada 1983 dan masih berlaku hingga saat ini. Adapun ciri-ciri self-assessment system yaitu wajib pajak menentukan besaran pajak terutang, wajib pajak memilki peran aktif untuk menyelesaikan kewajiban pajak, mulai dari perhitungan, pembayaran, maupun pelaporan, dan juga pemerintah tidak harus menerbitkan surat ketetapan pajak, kecuali ketika wajib pajak telah melapor, telah membayar utang, maupun terdapat kewajiban pajak yang tidak dibayar oleh wajib pajak.
The Role of Technopreneurship Literacy and Entrepreneurship Education in Fostering Entrepreneurial Interest Through Self-Efficacy Hajar Dewantara; Andi Anggi Kemalasari
Pinisi Journal of Entrepreneurship Review Vol. 2 No. 3 (2024): Pinisi Journal of Entrepreneurship Review
Publisher : Universitas Negeri Makassar

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Abstract

This study explores the impact of entrepreneurship education and technopreneurship literacy on fostering entrepreneurial interest among vocational high school students, with self-efficacy serving as a mediating factor. The research adopts a quantitative approach, utilizing data collected through documentation and questionnaires. Path analysis, conducted using SPSS software, reveals that both entrepreneurship education and technopreneurship literacy have a positive and significant influence on students' entrepreneurial interest, both directly and indirectly through the enhancement of self-efficacy. The findings underscore the critical importance of integrating entrepreneurship education and technopreneurship literacy into the curriculum for all departments in vocational high schools. These educational elements not only boost students' self-efficacy but also play a vital role in cultivating a strong interest in entrepreneurship. By fostering these skills and mindsets, vocational schools can better prepare students for entrepreneurial endeavors, contributing to their overall career readiness and potential for success in the business world.
Investment Decision-Making Among Students Using Prospect Theory in Behavioral Economics Basri Bado; Hajar Dewantara
Fundamental and Applied Management Journal Vol. 2 No. 2 (2024): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

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Abstract

Investment decision-making is crucial in finance, particularly for students planning their financial futures. This study focuses on students at Universitas Negeri Makassar (UNM) to understand how psychological factors influence their investment decisions. Utilizing Prospect Theory from behavioral economics, the research examines key factors such as risk perception, profit expectations, and time preferences. The study involved a survey of UNM students, and the descriptive analysis reveals that students tend to make decisions influenced by behavioral biases, loss aversion, and risk preferences. The findings indicate that students are consistent in their financial decision-making but are significantly impacted by psychological biases, particularly in their tendency to avoid losses and their cautious approach to risk and uncertainty. Overall, the investment behavior of UNM students is shaped by the psychological factors outlined in Prospect Theory, highlighting their reliance on subjective perceptions and loss avoidance. This research provides valuable insights for developing more effective financial literacy strategies and promoting wiser investment decisions among students. Additionally, it contributes to the application of Prospect Theory in the context of student investment decision-making.
The Role of Self-Determination Theory in Shaping Investment Readiness Among Young Investors Basri Bado; Hajar Dewantara
Fundamental and Applied Management Journal Vol. 2 No. 2 (2024): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

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Abstract

This study explores the investment readiness of students from the Faculty of Economics and Business at Universitas Negeri Makassar using the Self-Determination Theory (SDT) framework. Both intrinsic and extrinsic motivation were found to play crucial roles in influencing investment readiness. Intrinsic motivation drives students to develop their knowledge and skills, while extrinsic motivation is triggered by financial rewards and social recognition. The main barriers identified include low financial literacy, limited access to information, and resistance to new technologies. The study suggests that enhancing financial education and digital literacy through comprehensive programs and supportive environments is essential to overcoming these obstacles and improving students' investment readiness. By addressing these barriers, educational institutions can better prepare young investors for successful financial decision-making, equipping them with the necessary tools and confidence to navigate the investment landscape.
Pengaruhnya terhadap Minat Beli Ulang Layanan ShopeeFood pada Mahasiswa Program Studi Kewirausahaan di Universitas Negeri Makassar Narwastu, Yustia; Syam, Agus; Tahir, Sumiati; Dewantara, Hajar; Sudarmi, Sudarmi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15160

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan dan kepercayaan pelanggan terhadap minat beli ulang pada pengguna ShopeeFood di kalangan mahasiswa. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Populasi penelitian adalah mahasiswa pengguna ShopeeFood, dengan sampel sebanyak 203 responden yang dipilih melalui teknik purposive sampling, yaitu pengguna yang telah melakukan pemesanan lebih dari satu kali. Data dikumpulkan melalui kuesioner berbasis skala Likert untuk mengukur variabel kualitas layanan (X₁), kepercayaan pelanggan (X₂), dan minat beli ulang (Y). Hasil penelitian menunjukkan bahwa kualitas layanan berpengaruh positif dan signifikan terhadap minat beli ulang. Kepercayaan pelanggan juga terbukti memiliki pengaruh positif dan signifikan terhadap minat beli ulang. Secara simultan, kedua variabel independen tersebut berpengaruh signifikan terhadap minat beli ulang, yang menunjukkan bahwa persepsi kualitas layanan yang baik dan tingkat kepercayaan yang tinggi secara bersama-sama meningkatkan kecenderungan pengguna untuk melakukan pembelian ulang.
Analisis Faktor-Faktor Aspek Pengetahuan Mahasiswa Pada Penggunaan ChatBot Berbasis AI Ilma Wulansari Hasdiansa; Hajar Dewantara; Adam Ramadhan; Akmar Akilah Kautsar; Al Maududi Bahmar
Jurnal Pendidikan Terapan Vol 2, No 2 May (2024)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jupiter.v2i2.205

Abstract

Penelitian ini mendetailkan peran penting aspek pengetahuan dan akuisisi pengetahuan dalam meningkatkan efektivitas penggunaan ChatBot oleh mahasiswa. Temuan penelitian menunjukkan bahwa 90% dalam konteks pembelajaran, ChatBot yang didesain khusus perlu menyajikan informasi yang akurat dan relevan guna memperkaya pemahaman mahasiswa. Faktor-faktor seperti konfirmasi ekspektasi, tingkat kepuasan, dan manajemen pengetahuan juga terbukti memiliki dampak signifikan terhadap penggunaan ChatBot secara berkelanjutan. Metode penelitian yang mendukung abstrak ini mencakup metode kuantitatif seperti survei dan analisis statistik untuk mengukur tingkat kepuasan dan konfirmasi ekspektasi pengguna terhadap ChatBot. Rekomendasi dari studi ini mencakup perbaikan desain ChatBot untuk memenuhi harapan pengguna, serta optimalisasi peran ChatBot dalam manajemen materi kuliah di lingkungan universitas. Analisis ini memberikan kontribusi penting bagi pengembang, desainer, penyedia layanan, dan instruktur untuk meningkatkan kualitas dan efektivitas ChatBot dalam mendukung proses pembelajaran mahasiswa.
Analisis Persepsi Mahasiswa terhadap Pembelajaran Sinkron dan Asinkron dengan Pendekatan UTAUT Sitti Hasbiah; Hajar Dewantara; Muhammad Alief Nur Hidayah Rani; Alya Olivia; Muh. Galang Nusantara
Jurnal Pendidikan Terapan Vol 2, No 2 May (2024)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jupiter.v2i2.222

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Tujuan penelitian adalah bagaimana meningkatkan ketahanan pembelajaran di lingkungan akademik konvensional dan menggali potensi manfaat dari penerapan pembelajaran ini. Dengan menggunakan metode kuantitatif dan desain longitudinal, artikel ini mengumpulkan data dari mahasiswa Universitas Negeri Makassar sebagai responden. Hasil penelitian menunjukkan bahwa pembelajaran blended dan online memiliki tingkat ketahanan yang memadai di lingkungan akademik konvensional. Meskipun demikian, faktor-faktor seperti kualitas materi pembelajaran, interaksi antara dosen dan mahasiswa, serta dukungan teknologi tetap berpengaruh signifikan terhadap ketahanan pembelajaran. Artikel ini merekomendasikan penelitian lebih lanjut untuk memperluas cakupan dan mempertimbangkan faktor-faktor lain yang memengaruhi ketahanan pembelajaran blended dan online. Dalam konteks pandemi COVID-19, penelitian lebih lanjut juga harus mempertimbangkan dampaknya terhadap pembelajaran kombinasi dan daring. Artikel ini memberikan dasar bagi praktisi, pengambil kebijakan, dan peneliti untuk memahami peran teknologi dalam pendidikan tinggi, dengan langkah-langkah konkret untuk meningkatkan kualitas pengajaran dan pembelajaran di lingkungan akademik konvensional.
Prioritizing Service Quality Levers in a Business Hotel: Empirical Evidence from SERVQUAL Hajar Dewantara; Andika Isma; Soussou Raharimalala
Fundamental and Applied Management Journal Vol. 3 No. 1 (2025): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v3i1.462

Abstract

This study investigates whether the SERVQUAL dimensions tangibles, reliability, responsiveness, assurance, and empathy—explain customer satisfaction in an independent full-service hotel and identifies the most influential levers. A cross-sectional survey of 100 staying guests recruited via accidental (intercept) sampling was administered using validated Likert-scale items. Construct validity and reliability were established prior to hypothesis testing. Multiple regression with standardized coefficients was employed to estimate the partial effects of each dimension and to assess their relative importance. Results indicate that all dimensions exhibit positive associations with satisfaction; empathy emerges as the strongest predictor, followed by assurance, reliability, and responsiveness, while tangibles show the weakest effect. These findings highlight the primacy of human-contact factors—attentiveness, credibility, and individualized care in shaping satisfaction within hospitality settings, while signaling improvement opportunities in physical cues and facilities. Managerially, the hotel should sustain strengths in empathy and assurance (e.g., staff sensitivity, clear guarantees, consistent fulfillment of promises) and systematically uplift tangibles through visible quality cues, facility upkeep, and amenity standards. The study contributes firm-level evidence to the hospitality literature by clarifying the relative weights of SERVQUAL dimensions for satisfaction and by underscoring that people-centric capabilities remain decisive even when tangible attributes lag.
Analysis Determinants of Entrepreneurial Interest in the Traditional Cake Industry Nugroho, Jatmiko Wahyu; Azis, Fajriani; Dewantara, Hajar; Isma, Andika
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 2 No 1 (2024): Volume 2, Issue 1, January-April 2024
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v2i1.289

Abstract

This research aims to determine the factors that influence entrepreneurial interest in the traditional cake industry. Empirical study of traditional apang cake entrepreneurs in Datae, Lawawoi sub-district, Watang Pulu sub-district, Sidenreng Rappang district. This research is categorized as Quantitative Descriptive research with a population of 47 kiosks. Data obtained through distributing questionnaires with a Likert scale. The analysis technique used is quantitative analysis and multiple linear regression analysis. The results of the research show that the variables Internal Factors (X1) and External Factors (X2) have a positive and significant effect on Entrepreneurial Interest (Y) in Datae, Lawawoi Village, Watang Pulu District, Sidenreng Rappang Regency. The results of this research can be used as motivation for the community, especially housewives who have an interest in entrepreneurship, to start entrepreneurship in any field to develop creativity and fulfill family life.
The Impact of Innovation Strategies on Competitive Advantage: The Role of Students in the Digital Creative Industry during Industry 5.0 Dewantara, Hajar; Hafish, Muhammad; Pranata, Muhammad Aldi; Fitriah R, Ulfa
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 2 No 2 (2024): Volume 2, Issue 2, May-August 2024
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v2i2.358

Abstract

The purpose of this study is to analyze the impact of innovative strategies on the competitiveness of creative industry businesses in the Industry 5.0 era. This study aims to analyze the impact of innovative strategies on the competitiveness of creative industry businesses in the Industry 5.0 era, as well as explore the role of students in supporting innovation in the sector. The role of teachers in encouraging innovation in a particular sector. The analysis method used is a quantitative descriptive approach with data collection. The analysis method used is a quantitative descriptive approach with data collection. through a survey of students working in the digital creative industry. The results showed that innovation strategies, including new product/service development, process innovation, and function modification, have a significant influence in creating sustainable competitive advantages for companies. Students, as a young generation who are educated and familiar with technology, have great potential to contribute to innovation in the digital creative industry through fresh mindsets, openness to new ideas, and responsiveness to change.
Co-Authors Adam Ramadhan Adio, Matthew Olufemi Agus Halid Agus Syam Agus Syam Agusnaya, Nurrahmah Ahmad Nouruzzamand Akmar Akilah Kautsar Al Maududi Bahmar Algi Fahrizal Alisyahbana, Andi Naila Quin Azisah Alya Olivia Amhar, A. Ummi Amraeni, Amraeni Andi Anggi Kemalasari Andi Anggi Kemalasari Andi Naila Quin Azisah Aliasyahbana Andi Reski Nurhikmah Andika Isma Andri, Dian Puspita Sari Arsad Bahri Asmayanti Asmayanti Atirah Awal Syahrul Alimin Awal Syahrul Alimin Azis, Fajriani Basri Bado Basri Bado Basri Bado, Basri Della Fadhilatunisa Deny Romadhon Badaring Dewi Pratiwi Azis Dian Arishandy Imansyah Dian Arishandy Imansyah Diarra Salim Diarra, Salim Dini Nurpratiwi Elma Nurjannah Elma Nurjannah Erwin Erwin Erwin Fachry Abda El Rahman Fajar Bahari Fajar Bahari Fitriah R, Ulfa Hafid Sumarwadji Hafish, Muhammad Halim, Nur Halim, Nur Halim Hamdan, Muhammad Nurfaizy Hasisa Haruna Hasyim, Sitti Hajerah Hersiyati Palayukan Hijri Andini Hijri Andini I Ketut Budarma Ibrani, Juan Veron ilham abu Ilma Wulansari Hasdiansa Imansyah, Dian Arishandy Inanna, Inanna Isma, A Israwati Hamsar Israwati Hamsar Jabaluddin Hamid Jannah, Devi Miftahul Jasman, Muh. Jusri Jatmiko Wahyu Nugroho Joshua Juan Veron Ibrani Juan Veron Ibrani Kemalasari, Andi Anggi M. Miftach Fakhri M.Raul Fajr Gibran Airos Mahmuddin Mahmuddin Marhawati Masna, Ummul Khaeri Mas’ud, Mas’ud Matthew Olufemi Adio Miftahul Andriani Miftahul Andriani Muflih, Betania Kertika Muh Fikri Ainul Yakin Muh Getri Putra Hasta Muh Getri Putra Hasta Muh. Abdi Imam Muh. Fiqriansyah Wahab Muh. Galang Nusantara Muh. Rasbi Muh.Dzaky Aziziyah Hernawan Muhajir, Muhammad Nur Alam Muhammad Akbar Muhammad Alief Nur Hidayah Rani Muhammad Jufri Muhammad Jufri Muhammad Jufri Muhammad Nurfaizy Hamdan Muhammad Rakib Muhammad Rakib Muhammad Rakib Mujahidin Murfa, Agus Noor Mushaf, Mushaf Mutmainnah Mutmainnah Mutmainnah Narwastu, Yustia Ni Gst Nym Suci Murni Nirmala S., Aprilianti Nur Afrilia Afrizah Nur Afrilia Afrizah Nur Arisah Nur Armika Amir Nur Astaman Putra Nur Halim Nur Rahmi Nurhayani nurhayani Nurul Azizah NURUL AZIZAH Nurul Husna Nurul Husna Offiler Pebrian Offiler Pebrian Pahrul, Pahrul Pranata, Muhammad Aldi Putri Nirmala Putri Nirmala Raharimalala, Soussou Ryketeng, Masdar safirah, nur Salim Diarra Saparuddin Saparuddin saputra, aan Sarmila Sarmila Sitti Hasbiah Sitti Hasbiah Soussou Raharimalala Soussou Raharimalala Sudarmi Sudarmi Sulfan Ardiansyah Sulfan Ardiansyah Syam, Agus Syukur, Pramudya Asoka Tahir, Sumiati Thariq Al Ayyubi Thariq Al Ayyubi Windasari, Wiwin Riski Yuliani Yuliani