Article Per Year (5 Year)
p-Index From 2021 - 2026
5.918
P-Index
This Author published in this journals
All Journal Majalah Kedokteran JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Pendas : Jurnah Ilmiah Pendidikan Dasar JURTEKSI JURNAL MANAJEMEN BISNIS Indonesian Journal of Educational Science (IJES) JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Indonesian Values and Character Education Journal Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Information Technology (JIfoTech) Jurnal Pengabdian Kepada Masyarakat Patikala Journal of Medical Science; Jurnal Ilmu Medis Rumah Sakit Umum Daerah dr. Zainoel Abidin, Banda Aceh Jurnal Teknologi dan Manajemen Industri Terapan Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang Jurnal Komunikasi, Sains dan Teknologi (JKST) Jurnal Pengabdian Masyarakat UNIPOL Jurnal Profita : Akuntansi dan Manajemen Instink: Inovasi Pendidikan, Teknologi Informasi dan Komputer International Journal of Sustainability in Research (IJSR) Jurnal Ilmiah Pembelajaran Sekolah Dasar Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Novem Medika Farmasi MAXIMAL AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal Ragam Pengabdian Mores: Jurnal Pendidikan Hukum, Politik dan Kewarganegaran PENDIMAS
Mira
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
INTEGRASI NILAI GOTONG ROYONG DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN TAKALAR Gusliana, Sindy; Mira; Masrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48192

Abstract

This study aims to examine and analyze the integration of gotong royong values in improving individual taxpayer compliance in Takalar Regency. The low tax ratio in Indonesia and the limited level of voluntary taxpayer compliance indicate the need for a culture-based approach in taxation policies. This research employed a quantitative approach with an explanatory research design. The population consisted of 93,204 individual taxpayers registered at the Tax Service, Extension, and Consultation Office (KP2KP) of Takalar Regency. Using purposive sampling based on Slovin’s formula, 100 respondents were selected, consisting of taxpayers aged 25–55 years who possessed a Tax Identification Number (NPWP). Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results showed that all indicators met convergent and discriminant validity requirements, while reliability testing indicated satisfactory construct reliability values. The inner model evaluation produced an R-square value of 0.631, indicating that 63.1% of taxpayer compliance could be explained by gotong royong values. Hypothesis testing revealed a T-statistic of 3.304 and a P-value of 0.001, confirming that gotong royong values have a positive and significant effect on individual taxpayer compliance. These findings emphasize the importance of integrating local cultural values into tax socialization and policy strategies to encourage higher taxpayer compliance.
IMPLIKASI PEMBAYARAN DIGITAL TERHADAP EFEKTIVITAS ADMINISTRASI PERPAJAKAN PBB DI SULAWESI SELATAN (STUDI KASUS KECAMATAN WATANG SAWITTO KABUPATEN PINRANG) Rizka Amalia Ramli, Nur; Mira; Masrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48418

Abstract

This study aims to analyze the implications of digital payment systems on the effectiveness of Land and Building Tax (PBB) administration in Watang Sawitto District, Pinrang Regency, South Sulawesi. The study employed a descriptive quantitative approach using secondary data obtained from the Regional Financial and Revenue Management Agency (BPKPD) of Pinrang Regency for the period 2021–2025. The data consisted of the number of taxpayers, digital payment users, annual PBB targets, and realization of PBB revenue. Data analysis was conducted using descriptive statistical analysis, digital payment adoption ratio analysis, taxpayer compliance analysis, and effectiveness ratio analysis. The results indicate that the implementation of digital payment systems for PBB has not yet been fully optimized. Although there has been an increase in the number of taxpayers using digital payment methods from year to year, the adoption level remains relatively low compared to the total number of registered taxpayers. The effectiveness of PBB administration during the study period was categorized as effective; however, it experienced fluctuations due to increasing revenue targets and limitations in digital infrastructure, digital literacy, and public understanding of technology-based tax services. The findings also reveal that digital payment systems contribute positively to administrative efficiency, transparency, and payment convenience, although their impact on taxpayer compliance remains limited. This condition demonstrates that the success of tax digitalization is not only determined by the availability of technology but also by the readiness of human resources, socialization strategies, and the quality of digital infrastructure. Therefore, local governments are expected to strengthen public education, optimize tax service systems, and improve digital infrastructure quality to support more effective and accountable regional tax administration.
Dampak Media Sosial pada Pandangan Gen Z tentang Perkawinan (Studi pada Guru di MI An Nur Buuts Palu) Mira; Hilal Malarangan; Ermawati
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/db2dz436

Abstract

Penelitian ini bertujuan untuk menganalisis dampak media sosial terhadap pandangan Generasi Z tentang perkawinan pada guru di MI An Nur Buuts Palu serta meninjaunya dalam perspektif hukum Islam melalui pendekatan maqashid syariah Jasser Auda. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Data diperoleh melalui observasi, wawancara, dan dokumentasi terhadap guru Generasi Z di MI An Nur Buuts Palu. Hasil penelitian menunjukkan bahwa media sosial memiliki pengaruh yang signifikan dalam membentuk pola pikir, persepsi, dan sikap guru Generasi Z terhadap perkawinan. Konten digital mengenai perceraian, perselingkuhan, kekerasan dalam rumah tangga, serta tren marriage is scary menimbulkan rasa takut, kecemasan, overthinking, dan kecenderungan menunda perkawinan. Selain itu, media sosial juga membentuk standar pasangan ideal dan ekspektasi kehidupan rumah tangga yang tinggi sehingga memengaruhi cara pandang generasi muda terhadap institusi perkawinan. Namun demikian, media sosial juga memberikan dampak positif berupa meningkatnya kesadaran mengenai pentingnya kesiapan mental, emosional, spiritual, dan ekonomi sebelum menikah. Dalam perspektif hukum Islam, fenomena tersebut tidak dapat dipahami secara tekstual semata, tetapi harus dianalisis secara kontekstual melalui pendekatan system approach Jasser Auda yang meliputi cognitive nature, wholeness, openness, interrelated hierarchy, multidimensionality, dan purposefulness. Penelitian ini menyimpulkan bahwa sikap kehati-hatian guru Generasi Z terhadap perkawinan merupakan bentuk upaya mencapai kemaslahatan keluarga demi mewujudkan rumah tangga yang sakinah, mawaddah, dan rahmah.
PERAN COST CONTROL DAN VARIANCE ANALYSIS TERHADAP KINERJA SEKRETARIAT DPRD KABUPATEN GOWA Syamsuriani; Mira; Masrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48753

Abstract

This study aims to analyze the influence of Cost Control and Variance Analysis on the Performance of the Secretariat of the Regional House of Representatives (DPRD) of Gowa Regency. This research employed a quantitative approach using explanatory research design. Primary data were collected through questionnaires distributed to employees of the DPRD Secretariat of Gowa Regency. The research sample consisted of 31 respondents selected using the saturated sampling technique. Data analysis methods included descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS for Windows 24.0. The results indicate that the Cost Control variable does not have a significant effect on organizational performance, with a regression coefficient of -0.164 and a significance value of 0.348 (> 0.05). This finding suggests that the implementation of cost control has not been able to provide a meaningful impact on improving organizational performance, as budget management is still more oriented toward administrative compliance than toward performance effectiveness. Meanwhile, the Variance Analysis variable has a positive and significant effect on performance, with a regression coefficient of 0.498 and a significance value of 0.016 (< 0.05). This finding indicates that the better the variance analysis process, the better the organizational performance. The coefficient of determination (Adjusted R²) of 0.140 indicates that 14% of the variation in performance can be explained by the two independent variables. This study implies that public sector organizations need to optimize variance analysis as a strategic decision-making tool in budget evaluation to improve organizational performance effectiveness.
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN DENGAN NIAT MENGGUNAKAN CORETAX SEBAGAI VARIABEL MEDIASI TERHADAP KEPATUHAN PAJAK PADA WAJIB PAJAK BADAN DI KOTA MAKASSAR Saputri A, Izzati; Mira; Indriana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Verified
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61548

Abstract

This study aims to analyze the effect of perceived usefulness and perceived ease of use on tax compliance, with intention to use CoreTax as a mediating variable, among corporate taxpayers in Makassar City. A quantitative, explanatory research design was employed involving 100 corporate taxpayers registered at KPP Pratama Makassar Selatan, selected through purposive sampling. Data were analyzed using SPSS version 27 through validity, reliability, classical assumption, multiple linear regression, and Sobel tests. The results show that perceived usefulness and perceived ease of use have a positive and significant effect on the intention to use CoreTax, and that intention to use CoreTax has a positive and significant effect on tax compliance. Perceived usefulness significantly affects tax compliance through the mediation of intention to use, whereas perceived ease of use does not. The Sobel test confirms that intention to use CoreTax mediates the effect of perceived usefulness on tax compliance, but does not mediate the effect of perceived ease of use. These findings support the Technology Acceptance Model (TAM).
Co-Authors . . . A. Tenri Syahriani Adoe, Thomas H. Adrienta Ahmad Muhlis Aisyah Haris Dalle, Sitti Alexander Jerry Anaguna, Nursyam andi nur zam zam Anita Candra Dewi Aprilianti M, Firda Arifin Rani Baharuddin, Suci Maulidya Bambang Tjahjadi Bhisma Murti Cahyaningtyas, Christian Delima, Rika Dina S. Daliyanti, Dina S. Diva Aulia Septiana Ermawati Fenni Rosa Fernandez, Glenn Gabriella, Hana Grace Gudiato, Candra Gusliana, Sindy Hadi Kusuma Hajar, Nurwahyuni Hilal Malarangan Hindriyanto Dwi Purnomo Hutagalung, Vania N. Ichsan, Muhammad Farichul Indrayani, Syarthini Indriana Irmawati Irwan Sembiring Jonial Jovito, Axel Jumria Karmelia, Mila kmal Saleh, Muh. I Kusnanto La Rabani Laele, Muhammad Afdhal Lili Halimah Lisa Ardaniyati Lisa Emilda Mansyur M. Masrullah, Masrullah Maya Angel Rahayu Maya Sari Mega Retina Mille Joss Muhaimin Munandar, Isra Agustina Al Mustafa, Sitti Aisyah Muttiarni Nazaruddin niken, niken merna Nindya, Mutiara Nobertus Juliandro Noviyanti P. Nur Afni Rahmadani Nur Azizah Nurdiani Nurlina Nurtaqiya P, Noviyanti Rahardian Yudistra Rahma, St Rasyid, Nadir Resky Andriyanto Hasanuddin Rismayanti Rizka Amalia Ramli, Nur Rosmiati Rosnidar Rosnidar Sabilah, Adina Safrudin Salam Saputri A, Izzati Sarifa Sembiring, Kevin C. Shaleh, R. Komarudin Silalahi, Charles A. Situmorang, Bornok Sopiah, Sopiah SRI WARDANI Syamsuriani Tabah Aris Nurjaman Trixie, Joue A. Ulandari, Meli Uli, Ivana E.S. wahyuni wahyuni Wishnuwardhana, Mas Yanti, Tri Yasir, Yasnidar Zulaeha, Sitti