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THE EFFECTIVENESS OF THE IMPLEMENTATION OF THE E-FILING SYSTEM IN TAX SERVICES AT TAX ADVISORY PARTNER Nurazizah; Syarifuddin; Arifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.691

Abstract

This study aims to evaluate the effectiveness of the implementation of the e-Filing system in tax services at the Makassar City Tax Advisory Partner. The e-Filing system is a digital innovation from the Directorate General of Taxes designed to improve the efficiency, effectiveness, and compliance of taxpayers in the Notification Letter (SPT) reporting process. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study show that the implementation of e-Filing is able to improve time efficiency, ease of access, and transparency, as well as reduce administrative burden for both tax consultants and taxpayers. However, there are still challenges such as technical constraints, lack of digital literacy, and a system interface that is not yet fully user-friendly. Overall, the e-Filing system makes a positive contribution in supporting more effective and modern tax services. To optimize the use of this system, it is necessary to improve infrastructure, continuous education, and collaboration between the DGT and tax consulting institutions.
ANALYSIS OF THE STRATEGY OF THE HEAD OF MADRASAH TSANAWIYAH NURUL ISLAM ALAI IN IMPROVING THE QUALITY OF LEARNING Mutiara Khoirunnisa; Putri, Icha Meiella Sarni; Syarifuddin
Guruku: Jurnal Pendidikan Profesi Guru Vol. 4 No. 2 (2025): Guruku: Jurnal Pendidikan Profesi Guru
Publisher : Fakultas Ilmu Tarbiyah dan Keguruan Universitas Islam Negeri Raden Fatah Palembang (UIN) Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/guruku.v4i2.28229

Abstract

This study aims to analyse the quality management strategies implemented by the Head of Madrasah Tsanawiyah Nurul Islam Alai to enhance learning effectiveness. The topic was chosen due to the critical role of leadership in improving educational quality, particularly in madrasahs that often face challenges such as low learning outcomes, limited use of innovative methods, and insufficient supervision. A descriptive qualitative method with a case study approach was employed. Data were collected through in-depth interviews with the madrasah head, direct observations, documentation studies, and secondary sources such as relevant journals and books. Data analysis involved source criticism, data organisation, and conclusion synthesis. The findings reveal that the madrasah head applied Total Quality Management (TQM) strategies, focusing on improving learning facilities, teacher training, and collaboration with parents. Active community participation through regular meetings and communal activities served as key supporting factors. However, challenges such as inadequate infrastructure and a shortage of teaching staff hindered programme optimisation. To address these issues, the madrasah head submitted proposals for government assistance and recruited teachers from nearby schools. Positive impacts of these strategies included increased student engagement, better material comprehension, and enhanced teaching quality. The study concludes that visionary leadership, stakeholder collaboration, and participatory approaches are pivotal to successful educational quality management. These findings provide practical insights for madrasahs in designing adaptive quality improvement strategies, though contextual considerations are necessary for broader generalisation.
Penggunaan Drone Untuk Survei Photogrametri Pada Pekerjaan Konstruksi Syarifuddin; Ghofur, Abdul; Siregar, Siregar
JURNAL TEKNIK SIPIL PERTAHANAN Vol. 13 No. 1 (2026): JANUARI 2026
Publisher : PPM Sdirjianbang Akademi Militer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63824/jptsp.v13i1.416

Abstract

A drone is an unmanned aerial vehicle equipped with sensors and cameras that can be used for documentation activities. However, drone technology has currently evolved into various applications, including aerial mapping surveys. Technological advancements have provided significant benefits, particularly in the construction industry, by enabling accurate and efficient spatial data collection for three-dimensional modeling, progress monitoring, and volume measurement. A literature review method was employed to discuss the comparison of productivity and accuracy among three different types of drones, namely the DJI Phantom 4 Pro V2, DJI Mavic 3 Enterprise + RTK, and WingtraOne Gen II. The application of photogrammetric survey technology in linear road projects is recommended to utilize portable drones equipped with PPK and/or RTK methods, with accuracy and productivity as the primary considerations. The results of this study provide insights into the optimal combination of drone platforms and geotagging methods for the effective use of photogrammetry in construction works, particularly road construction projects.
TAX AMNESTY, SANKSI PAJAK, DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI Lahar, Anniza; Pagalung, Gagaring; Syarifuddin
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i2.42684

Abstract

Penelitian ini bertujuan menganalisis pengaruh tax amnesty dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Makassar Selatan. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner. Sebanyak 100 responden dipilih menggunakan metode simple random sampling. Data dianalisis dengan regresi linear berganda dan melalui uji kualitas data, uji asumsi klasik, serta uji hipotesis. Hasil penelitian menunjukkan bahwa tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sanksi pajak juga terbukti berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Selain itu, tax amnesty dan sanksi pajak berpengaruh signifikan secara simultan terhadap kepatuhan wajib pajak orang pribadi. Temuan ini menegaskan bahwa kebijakan pengampunan pajak serta penerapan sanksi yang tegas dapat meningkatkan kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakan.
Sequential Serratia liquefaciens and Serratia odorifera Pneumonia in an Elderly Patient with ARDS and Septic Shock: A Case Report Aditya Kafi Amrullah; Syarifuddin; Reza Gusni S
The Indonesian Journal of General Medicine Vol. 23 No. 1 (2026): The Indonesian Journal of General Medicine
Publisher : International Medical Journal Corp. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70070/a2x0jy64

Abstract

Background: Acute respiratory distress syndrome (ARDS) in the elderly is frequently precipitated by nosocomial pneumonia and complicated by sepsis and cardiac comorbidity. While Serratia marcescens is a recognized pathogen, pneumonia due to non-marcescens Serratia (e.g., S. liquefaciens, S. odorifera) is exceptionally rare. Antimicrobial stewardship—with early broad empiric therapy followed by de-escalation—may reshape respiratory microbiology during prolonged ICU care. Case Presentation: A 78-year-old man with hypertension and remote pulmonary tuberculosis presented with 3 days of progressive dyspnea and epigastric chest pain radiating to the right arm, plus diaphoresis. On arrival: RR 42/min, HR 105/min, BP 50/30 mmHg, SpO₂ 57% (room air). Chest radiographs showed bilateral alveolar infiltrates; he was intubated and ventilated (PSIMV, FiO₂ 100%, PEEP 5 cmH₂O) with persistent severe hypoxemia consistent with ARDS. Initial labs revealed leukocytosis, elevated CRP, D-dimer 430 ng/mL FEU, anemia, hypokalemia, and variable glycemia; ionized calcium was repeatedly low (0.97–1.05 mmol/L). He developed recurrent SVT with RBBB (rates up to ~200 bpm) requiring amiodarone and bisoprolol. Empiric meropenem (1 g IV q8h) was started. Sputum culture on day 2 grew Serratia liquefaciens. Following antimicrobial adjustment, a repeat culture on day 7 yielded S. odorifera with an AmpC-like resistance pattern (non-susceptible to early-generation cephalosporins/aminopenicillins; susceptible to cefepime / carbapenem / fluoroquinolone / TMP-SMX).Therapy was tailored to levofloxacin 750 mg IV daily plus cefoperazone 1 g IV q12h. Blood cultures remained negative; GeneXpert MTB/RIF was negative. Tracheostomy on ICU day 5 enabled weaning (PSV→CPAP→T-piece 10→5 L/min) with SpO₂ 96–99%. Doppler later showed right popliteal artery stenosis; heparin was escalated to therapeutic dosing. By ICU day 14, he was clinically improved and transferred to the ward. Conclusion: This case illustrates sequential pneumonia due to two rare non-marcescens Serratia species in severe ARDS, emphasizing careful microbiologic reassessment during stewardship-driven therapy and the value of targeted antibiotics plus multidisciplinary ICU care.
Co-Authors A. Anggi Reskiamalia A. Firmansyah Abdin Abdul Ghofur Abdul Khair Abdul Lutfi Abdus Salam, Abdus Abustani Ilyas Achmad Rahmani Ade Darmawan Ade S. Anhar Adelia, Elza Aditya Kafi Amrullah Afifah Ahmad Ahmad Arif Romadhoni, Ahmad Muchlis Ahmad Sirulhaq Ahmad Yunus Ahmad, Lukman Aidil Fitri Akbal, Fatimah Akhsan Hamka Al-faruq Ramadan, Muh Alam, Ade Ikhlas Amal AlBahri, Fauzan Putraga Ali Murtadho Alif Bachtiar Pamulaan Amaliah, Supi Amiruddin Andi Andi Murniati Andika, Windi Dwi Anhar, Ades Anshar Daud Anthonius L.S. Haans Ardianti Arham, Muhammad Arhjayati Rahim Arifin, Afdal ARIFUDDIN Aris Baharuddin Aris Iwansyah Arpan Mualief Saprizal Aryan Agus Pratama Asmarita Asmawati Awal, Muhammad Azhar Azis Muslimin Baharuddin, A. Zamakhsyari Bahruni . Belay Sitotaw Goshu Binti Khalid, Khaleeda Iman Budi Marta Saudin Burhanuddin Caniago, Lestari Carolina, Destri Catur Sugiarti Putri Cut Ita Erliana Darmawan Darmawati Darmi Darwati, Dedek Susi Darwis Darwis Said, Darwis Dayanti, Irma Derysmono Dhika, Meilinda Dian Indriani Dian Riani Said Dina Mayadiana Suwarma Djoko Waluyo Durahim, Darwis Eliza Elpisah Erry Donneli Erwin Mansyur Ugu Saraka Fadhilah, Ayu Fahruddin Fajar Novia Husnanto Fandi Ahmad Faris Hamid Matar Fathoni, Mokh Fathurrahmad Febrianti, Intan Fernanda, Tyas Fikri, Muntazul Firman Fuaduddin Gagaring Pagalung Gregorius Amori Gunawan H. Herman Haedar Akib Hanawi Haris Harlina Hartati, Meri Hartono Hartono Hasnawati Hatidja, St. Heri Hadi Saputra Herlina Hermansyah Hersiyati Palayukan Hidayatullah, Maliq Hikmatu Ruwaida Holisul Amin Hudaidah Hudaidah Hunaidah, Hunaidah Husni Mubarak Husnul Khatimah Syahruddin Ibrahim, Zumiyati S. Ikhsan, Andi muh ikhsan s alwi Ikmal Maulana Ilham Darmawan Imilda Indah Sulistiani Indirwan Intan Sari, Putri Anisa Iqbal, Taufiq Iriyanti Irmahayu Irwan Islam, Fahrul Islamiyah Ismail Ismiyati, Ismiyati Iswari, Zara Devinda Jafar, Abzari Jamaluddin Jannah, Rhauzatul Jarulis Jarulis Jauhari Jeferson, Boling Juliana Juliawati Junaidin, Junaidin Kamilah, Santi Nurul Kasmin, Muhamad Kieren Akbar Kurrohman, M. Taofik Lahar, Anniza Lestari, Virny Dwiya Lili Santia, Anggi Lukman Hakim M. Aras M. Arfa M. Sapuan M.Hafiz Feria Nanda M.Rullyan Surachman Machdalena Vianty Maharani, Aulia Maharani, Zulfia Mahsun Manora, Elsa Mardiana Napirah Mauizdati, Nida Maulana Syafi'i Maulidia Khairunisah Mei Indra Jayanti Meylva, Euis Miftachul Taubah MIFTAHUL JANNAH Mirham Imamsyah Mochamad Hasyim Moh. Zaiful Rosyid Mohamad Mustari Muarif Leo Muh Silmi Kaffa Yusuf Muh. Ramli Muh. Yunus Muhammad Muhammad Ajiseftian Suryatama Muhammad Yaasiin Raya Muhammad Yazidus Syukri Muhammad Zainuddin Muqoddam Cholil Mursalin . Murtadho Emzaed, Ali Musdalifah ZA Mutiara Khoirunnisa Nadiyah, Jamilatun Naim Naimah Paronda Narita Maharani, Okta Nasruddin Nazilla, Sazkia Na’illa Haniyaah, Latifah Neks Triani Nimah, Lailatun Ningsih, Diarti Andra Nisaul Kamila Noneng Nurhayani Nor Anisa Nor Annisa Noriska, Zacky Aqsha Novi Mailidarni Novi, Novi Mailidarni Novri Hanafiah Nur Fadilah Darwis Nur Hidayah Nur Indah Sari Nur'Illiyyien Nurazizah Nurdin Nurfatma Nurhayati Nurhikma, Nurhikma Nurwahidah Nurwijayanti Nyi Dewi Puspitasari Oktafiana, Insyira'ah Oktaviani, Yasmin PAHLEVI, M. REZA Pamulaan, Alif Bahtiar Pasopati, Rommel Utungga Patrajaya, Rafik Pendong, Lexi Majesty Pertiwi, Endah Mustika Pradwinata, Ricky Purba, Mortigor Afrizal Putra, Resda Novalino Ramadhan Putri, Icha Meiella Sarni R Nurhayati R, Irawan Rahmah Rahmat Rahmat Afrizon Harianja Rahmawati Ramadhani, Aurelia Calista Ratna Ayu Damayanti Reza Gusni S Rezkiyah Hoesny Riningsih Ritonga, Yusran Efendi Riyanti Rizal Darwis Rizal S, Muh. Rizal Setiawan Amin Rizky Maudy Anggraini Rizqi Shofar Attaka Rizwan Ronaldo, Muhammad Farhan Rosalina Rudy Irwansyah Rulyjanto Podungge Rusmanah, Enok SAFITRI, SANI Sahrawati Sahril Sahrir Saipul Hamdi Salsabila Andini Putri Santiria, Silvia Saputra, Randa Saputra, Rudy Juli Sari, Putri Anisa Intan Sariah Sariah Sartina Sayyidah Choiru Ummah SELLY SIPAKOLY Shavira Zalshabila Simbolon, Angelita Mutiara Siregar, Siregar SITI LATIFAH Siti Syarifah Wafiqah Wardah Siti Tiara Maulia Sitti Nur Alam Sitti Rahmayani Sofie Maria Ulfa Desvy Kurniasari Sofyan Syamsuddin Soni Suardi Sri Firmiaty Sri Resky Fitriany Sri Sumarni Sri Wahyuni Sri Wahyuni Nur St Rahmah Suci Amal Sudarsifa, Nurul Annisa Sudirman P Sudirman Wilian Suhertina Sukariasih, Luh Sukri Sulaiman Sulistiani, Indah sultan Sumardi Suroso Suwito, Agus Syahru Ramadhan Syaifullah Syamsul Rizal Tahang, La Takda, Amiruddin Takdir Takdir, Takdir Tasliati Djafar Taslim Taslim Tasya Aspia Tati Murniati Tia Lestari, Tia Tugiyo Tumpal Manik Ulfa Sir, Nadia Umar Umar Umar Usman, Hasmawati Ute, Nilawati Wafa Kamila wahid Wahyuni Suryaningtyas, Wahyuni Wali , Muhammad Waty, Arlyana Marhaendra Wendy Wiraganti, Risna Wisudawan, Edwin Wiwin Fakhruddin Yusuf Yastrid Yulitah Yunus, Muh Yuslinaini Zaerofi, Afif Zahrani, Sahrin Zaid Zaikin, Muhammad Zaskia Zeki, Muhammad Zulfa Hidayatin Zulfan Zulfi Imran Zulhaidir Zulhelmi Zulkarnaini Jalil Zulkhairi