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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Politala Amnesty: Jurnal Riset Perpajakan MALLOMO: Journal of Community Service PROFICIO: Jurnal Pengabdian Masyarakat DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 (JIMBE) Celebes Journal of Community Services Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Harun, Hernianti
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Parepare,
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

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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.
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.
Pengaruh Hubungan Antar Manusia Dan Lingkungan Kerja Terhadap Etos Kerja Karyawan Pada PT. Kelapa Gading Berlian Kota Parepare Harun, Hernianti; Widya Astuti; Siti Mutiara Fatima; Muhammad Nurul Fikri
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1150

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Hubungan Antar Manusia dan Lingkungan Kerja Terhadap Etos Kerja Karyawan Pada PT. Kelapa Gading Berlian Kota Parepare. Pengumpulan data menggunakan data primer dengan Teknik kuisoner yang populasinya diperoleh dari seluruh karyawan PT. Kelapa Gading Berlian Kota Parepare. Berdasarkan analisis ternyata hasil penelitian menunjukan bahwa semua hipotesis diterima karena menunjukan hasil uji hipotesis yaitu terdapat pengaruh positif signifikan secara parsial dan simultan. Berarti Hubungan Antar Manusia dan Lingkungan Kerja berpengaruh positif dan signifikan terhadap etos kerja karyawan PT. Kelapa Gading Berlian Kota Parepare. Inti dari keberhasilan manajemen adalah kepemimpinan, sedangkan inti kepemimpinan adalah hubungan antar manusia, baik buruknya manajemen tergantung pada baik buruknya kepemimpinan, sedangkan kepemimpinan tersebut tergantung baik buruknya hubungan antar manusia yang diterapkan di instansi, hubungan antar manusia yang dimaksud disini adalah hubungan yang baik yang dilakukan antara pegawai dengan sesama pegawai dan pegawai dengan atasan dalam instansi tersebut. Artinya hubungan antar manusia bukan hanya sekedar interaksi atau hubungan antar manusia pada umumnya, akan tetapi memiliki tujuan dalam mengubah sikap dan pandangan terhadap sesuatu agar seseorang yang terlibat dalam interaksi tersebut dapat bertindak sesuai dengan yang diharapkan semata-mata untuk mencapai tujuan organisasi.
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.
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.
Co-Authors Abdul Azis Abdul Azis Abdul Wahab Adelia, Lala Arfianty Arfianty Arfianty, Arfianty Damis, Sariana Darmawan Darmawan Dewi Rosalia Fatahillah, Muhammad Rayhan Fatimah fatimah Fatimah Firman Firman Fitri Ani, Fitri Fitriani Fitriani Hanisa HERNI, HERNI Irmah, Ade Irwan Irwan Lina - Mariana, Lina - M, Nurwani Marsuni, Nur Sandi Muhammad Nurul Fikri Nabila Nasrullah Nasrullah Nirhayda Hasma Nur Khadijah Nur, Sadli M Nurhapisa Nurhapisa Nurul Mutiara Nurwani Nurwani, Nurwani Pratiwi, Wulan Rahma, Rika Rahmatullah Rahmatullah Sari, Nur Ratna Setya Ningrum, Ambar Siti Mutiara Fatima Sukardi, Nur Afifah Syukri, Fitriyani Widya Astuti Yasri Tarawiru