Article Per Year (5 Year)
p-Index From 2020 - 2025
2.615
P-Index
This Author published in this journals
All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Politala Amnesty: Jurnal Riset Perpajakan MALLOMO: Journal of Community Service DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 Celebes Journal of Community Services Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Harun, Hernianti
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
SINERGI PENGELOLAAN KEUANGAN BUMDES DAN INOVASI POTENSI DESA DALAM MENDORONG KESEJAHTERAAN MASYARAKAT Adelia, Lala; Darmawan, Darmawan; Herni, Herni; Fatahillah, Muhammad Rayhan; Harun, Hernianti; Damis, Sariana
MALLOMO: Journal of Community Service Vol 5 No 2 (2025): Juni-November
Publisher : Universitas Muhammadiyah Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55678/mallomo.v5i2.2111

Abstract

Program pengabdian masyarakat di Desa Ledan, Kecamatan Buntu Batu, Kabupaten Enrekang bertujuan untuk meningkatkan kesejahteraan masyarakat Desa Ledan melalui sinergi antara pengelolaan keuangan BUMDes dan inovasi dalam pengembangan potensi lokal, khususnya produksi gula merah. Metode yang digunakan meliputi sosialisasi, penyuluhan (termasuk pelatihan pengelolaan keuangan dan produksi gula merah), pendampingan, dan evaluasi. Hasil dari pengabdian ini menunjukkan peningkatan kualitas dan kuantitas produksi gula merah, sistem tata kelola keuangan BUMDes yang baik dan partisipasi masyarakat yang lebih aktif. Kesimpulannya, pendekatan yang terintegrasi efektif dalam meningkatkan kemandirian ekonomi dan kesejahteraan masyarakat Desa Ledan.
OPTIMALISASI MANAJEMEN LIKUIDITAS MELALUI PROSEDUR TUKAR UANG KARTAL ANTAR BANK (TUKAB) DI BANK MEGA KC PAREPARE Pratiwi, Wulan; Setya Ningrum, Ambar; Fatimah, Fatimah; Arfianty, Arfianty; Harun, Hernianti
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 5 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i5.1881-1886

Abstract

Pengabdian kepada masyarakat dalam bentuk program magang di PT Bank Mega KC Parepare memberikan kesempatan bagi mahasiswa untuk memperoleh pengalaman langsung dalam dunia perbankan, khususnya dalam bidang akuntansi dan manajemen keuangan. Kegiatan ini bertujuan untuk meningkatkan pemahaman mahasiswa terhadap sistem operasional perbankan, serta mengasah keterampilan teknis dan soft skills yang diperlukan di dunia kerja. Metode yang diterapkan dalam program ini mencakup observasi, praktik langsung, serta bimbingan dari pegawai bank yang berpengalaman. Selama pelaksanaan, mahasiswa terlibat dalam berbagai tugas operasional, seperti pelayanan nasabah, pengelolaan dokumen transaksi, analisis laporan keuangan, serta transaksi antar bank. Hasil dari program ini menunjukkan bahwa mahasiswa tidak hanya memperoleh wawasan yang lebih mendalam mengenai industri perbankan, tetapi juga mampu mengembangkan kemampuan komunikasi, kerja sama tim, serta memahami etika kerja dan kepatuhan terhadap regulasi perbankan. Program magang ini diharapkan dapat menjadi wadah pembelajaran yang efektif bagi mahasiswa serta memberikan kontribusi terhadap perkembangan ilmu pengetahuan di bidang pendidikan, khususnya dalam penguatan kompetensi mahasiswa di sektor keuangan dan perbankan.
MASARMA: INOVASI MANISAN TOMAT RASA KURMA UNTUK PEMBERDAYAAN EKONOMI DI DESA BANTI Fatimah, Fatimah; Nasrullah, Nasrullah; Harun, Hernianti; Azis, Abdul; Damis, Sariana; Firman, Firman
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.4972-4977

Abstract

Desa Banti, Kecamatan Baraka, Kabupaten Enrekang, menghadapi masalah penurunan harga tomat yang drastis, menyebabkan hasil panen sering kali tidak terpakai dan membusuk. Mengatasi permasalahan ini, dilakukan inovasi  produk olahan tomat bernama MASARMA  (Tomat Rasa Kurma), yang diolah menjadi manisan dengan cita rasa mirip kurma. Inovasi ini bertujuan memanfaatkan tomat yang tidak terpakai dan meningkatkan nilai ekonomisnya. Pelaksanaan pembuatan MASARMA dilakukan oleh mahasiswa KKN dengan sistematis, meliputi observasi dan identifikasi masalah, sosialisasi program, pengumpulan bahan baku, pelatihan pembuatan produk, serta proses produksi yang mencakup pemilihan tomat, pembersihan, penambahan gula, pengeringan, dan pengemasan. Proses ini dilakukan dengan cermat untuk memastikan produk berkualitas. Hasil dari pembuatan MASARMA menunjukkan bahwa setiap tahap produksi, mulai dari pemilihan tomat hingga pengemasan, berhasil dilakukan dengan baik. Produk MASARMA tidak hanya memanfaatkan tomat yang melimpah tetapi juga memberikan peluang ekonomi baru bagi masyarakat Desa Banti. Inovasi ini mendemonstrasikan bahwa pengolahan hasil pertanian yang tepat dapat meningkatkan kesejahteraan masyarakat.
Analysis Of Corporate Income Tax Calculation and Reporting On Companies Drinking Water Area (PDAM) Parepare City Damis, Sariana; Harun, Hernianti; M, Nurwani; Fatimah, Fatimah; Ani, Fitri
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15398

Abstract

Corporate income tax is a tax imposed on income from the operational activities of PDAM Parepare City where the income in question is any additional economic ability received or obtained by PDAM Parepare City. Data collection techniques are carried out by means of observation, interviews and documentation. The data analysis technique uses interpretive qualitative methods. This method is an attempt to find an explanation of social or cultural events based on the perspective and experience of the person being researched. The results of the study show that the method of calculating Taxable Income carried out by PDAM is in accordance with the applicable tax law regulations. Over the past three years, the development of corporate income tax at PDAM Parepare City in 2018-2020 has fluctuated, where in 2019 there was a decrease in the tax burden and in 2020 there was an increase in the corporate income tax burden.
Evaluation of the Effectiveness of Carbon Tax as a Tool for Controlling Air Pollution in Indonesia: Challenges and Opportunities Wahab, Abdul; Damis, Sariana; Mariana, Lina; Harun, Hernianti; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16458

Abstract

The implementation of a carbon tax is increasingly recognized as an effective tool for controlling air pollution by providing economic incentives to reduce greenhouse gas emissions. This study evaluates the effectiveness of carbon tax as a pollution control tool in Indonesia, focusing on the challenges and opportunities presented by its adoption. Using a literature review approach, this research examines various secondary sources, including peer-reviewed journals, government reports, and publications from international organizations. The analysis includes thematic synthesis and comparative analysis to understand how carbon taxes have been applied globally and what lessons can be drawn for Indonesia. Results indicate that while the carbon tax presents significant potential for reducing air pollution, its success in Indonesia faces numerous challenges. Key obstacles include public resistance, regulatory complexities, economic considerations, and the readiness of industries to adapt to cleaner technologies. However, opportunities exist in aligning the carbon tax with international environmental standards, leveraging technological advancements, and increasing public awareness. Successful implementation would not only improve air quality but also support Indonesia's commitments to global climate goals. This study contributes to a deeper understanding of how Indonesia can utilize carbon tax policy effectively by addressing its unique socio-economic and regulatory landscape. Recommendations are provided for policymakers to mitigate challenges and maximize the benefits of a carbon tax as a sustainable tool for air pollution control. This analysis aims to inform strategic actions that strengthen Indonesia's environmental policies in alignment with international best practices.
The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study Mariana, Lina; Damis, Sariana; Harun, Hernianti; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to systematically examine the role of Human Resources (HR) competence in the field of taxation on compliance and effectiveness of tax obligations, both in the private and public sectors. This study was conducted through a literature review method by examining various scientific journals, articles, and relevant previous research results. The main focus of the study is on the dimensions of HR competence such as technical knowledge of taxation, training and certification (eg tax brevet), and professional experience in managing tax obligations. The results of the study indicate that HR with high competence in the field of taxation tend to be able to significantly increase taxpayer tax compliance, both in terms of formal (reporting) and substantive (payment and planning). In addition, strengthening HR capacity has been proven to minimize the risk of administrative errors, reduce potential sanctions, and support more efficient and accountable tax planning strategies. Adequate tax literacy also encourages increased communication between companies and tax authorities, thereby creating a healthier compliance climate. This study concludes that HR competence is one of the main pillars in modern tax management and must be a priority in the development of tax policies and organizational governance strategies. The findings of this literature review are expected to be a reference for policy makers, academics, and practitioners to develop a more structured and sustainable HR strengthening program in the taxation sector.
Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Fatimah; Harun, Hernianti; Arfianty; Hanisa
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v3i1.5823

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Ukuran Komite Audit dan Ukuran perusahaan berpengaruh terhadap kinerja perusahaan dilihat dari Return On Assets (ROA). Penelitian ini dilakukan di Galeri Bursa Efek Unismuh Makassar yang beralamat di Jl. Sultan Alauddin, GN Sari, Kec. Rappocini, Kota Makassar, Sulawesi Selatan. Jenis data yang digunakan adalah data sekunder, yaitu data yang telah diolah oleh perusahaan dalam bentuk laporan keuangan yang dapat diperoleh dari internet dengan mengunduh laporan keuangan melalui website BEI (www.idx.id). Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor makanan dan minuman tahun 2018- 2020 yang memenuhi kriteria yang sudah ditentukan, pengumpulan sampel dilakukan menggunakan metode purposive sampling dan terpilih sebanyak 29 sampel perusahaan. Berdasarkan hasil penelitian pengaruh GCG terhadap kinerja keuangan perusahaan manufaktur sektor makanan dan minuman tahun 2018-2020 yang dilihat dari Ukuran Komite berpengaruh terhadap kinerja perusahaan yang diukur menggunakan Return On Assets (ROA), Berdasarkan hasil perhitungan uji-t dari variabel x1 (komite audit) sebesar 0.050 ≤ 0.05. Selanjutnya dilihat dari Ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan yang diukur menggunakan Return On Assets (ROA), Berdasarkan hasil perhitungan hasil uji-t dari variabel x2 (ukuran perusahaan) sebesar 0,156 > 0,05.
PENGARUH PENGGUNAAN MOBILE BANKING TERHADAP KEPUASAN TRANSAKSI NASABAH PADA BANK MEGA CABANG PAREPARE Setya Ningrum, Ambar; Azis, Abdul; Harun, Hernianti; Darmawan, Darmawan
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.564

Abstract

Mobile Banking is a bank service through an application on a mobile phone that facilitates transactions such as checking sado, transfers, and payments quickly and practically. Meanwhile, customer transaction satisfaction refers to the level of satisfaction felt by customers after conducting banking activities, which reflects the extent to which customer expectations are met through the services provided. This study aims to determine how much influence the use of mobile banking has on customer transaction satisfaction at Bank Mega Parepare Branch. Mobile banking is an application-based service that makes it easy for customers to carry out various transactions efficiently and flexibly. The approach used in this research is a quantitative approach, with random sampling techniques. Primary data was collected through questionnaires from 100 respondents from 1000 population who are active customers of Bank Mega. The type of data used is quantitative data analyzed using Structural Equation Modeling (SEM) method, with the help of SmartPLS software version 4. The results indicated that the use of mobile banking has a positive and significant influence on customer transaction satisfaction. This finding shows that the ease of accessing services and the flexibility of time in transactions contribute to increasing customer satisfaction.
Co-Authors Abdul Azis Abdul Wahab Adelia, Lala Arfianty Arfianty Arfianty, Arfianty Damis, Sariana Darmawan Darmawan Fatahillah, Muhammad Rayhan Fatimah fatimah Fatimah Firman Firman Fitri Ani, Fitri Hanisa HERNI, HERNI Lina - Mariana, Lina - M, Nurwani Marsuni, Nur Sandi Muhammad Nurul Fikri Nasrullah Nasrullah Nirhayda Hasma Nur Khadijah Nurwani Nurwani, Nurwani Pratiwi, Wulan Rahma, Rika Rahmatullah Rahmatullah Setya Ningrum, Ambar Siti Mutiara Fatima Widya Astuti Yasri Tarawiru