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Peran Sosialisasi Pengetahuan Tentang Perpajakan Terhadap Kesadaran Masyarakat Umum Wajib Pajak Ade Lisa Matasik; Randi Tangdialla; Luther P. Tangdialla; Dina Ramba
JUPNA: Jurnal Pengabdian Astina Vol 1 No 2 (2023): JIPM: Jurnal Inovasi Pengabdian Masyarakat
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55903/jipm.v1i2.66

Abstract

Informasi tersebut tidak mempengaruhi kepatuhan wajib pajak. Selain itu, sosialisasi menjadi penting dalam hal pemenuhan pembayaran pajak masyarakat. Tujuan kegiatan ini adalah untuk mengetahui Peran Sosialisasi Pengetahuan Tentang Perpajakan Terhadap Kesadaran Masyarakat Umum Wajib Pajak. Metode peneltian adalah menggunakan kualitatif dengan analisis deskriptif yaitu library reseach. Kemudian sumber-sumber artikel ilmiah dan buku serta surat kabar terkait tentang wajib pajak. Hasil peneltian ini adalah osialisasi perpajakan, kesadaran perpajakan dan konsekuensi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak.
ANALISIS EFISIENSI DAN EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SD NEGERI 5 SA’DAN, KABUPATEN TORAJA UTARA Edianus Edianus; Dwibin Kannapadang; Ade Lisa Matasik; Yohanis Lotong Ta’dung
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14324

Abstract

Penelitian ini bertujuan untuk mengetahui efisiensi dan efektivitas pengelolaan dana Bantuan Operasional Sekolah (BOS) di SD Negeri 5 Sa’dan, Kabupaten Toraja Utara. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan adalah data sekunder, dengan sumber data berasal dari laporan realisasi anggaran dana Bantuan Operasional Sekolah (BOS) SD Negeri 5 Sa’dan Kabupaten Toraja Utara. Teknik analisis data menggunaan teknik analisis deskriptif kuantitatif, yang dilakukan dengan cara mengalisis laporan keuangan dan realisasi penggunaan dana BOS, serta melakukan wawancara dengan kepala sekolah dan bendahara sekolah. Berdasarkan hasil analisis yang di lakukan, tingkat efisiensi pengelolaan dana Bantuan Operasional Sekolah (BOS) SD Negeri 5 Sa’dan tahun 2023 tahap I adalah 56% dengan kriteria penilaian kinerja keuangan dikatakan sangat efisien dan tahap II adalah 86% yang dalam kriteria penilaian kinerja keuangan dikatakan cukup efisien. Sedangkan tingkat efektivitas tahap I adalah 101% ini menunjukkan bahwa dalam kriteria penilaian kinerja dikategorikan sangat efektif, dan tahap II persentase pencapaiannya sebesar 99% ini menunjukkan bahwa dalam kriteria kinerja dikategorikan efektif. Kata kunci: Efisiensi, Efektivitas, Pengelolaan, Dana BOS
Kepatuhan Pajak Pasca Pembaharuan E-system Perpajakan Matasik, Ade Lisa; Tangdialla, Randi
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 1 No. 1 (2020): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.523 KB) | DOI: 10.47178/jesit.v1i1.1076

Abstract

Penelitian bertujuan untuk membahas dampak pembaharuan e-system pajak terhadap kepatuhan pajak yang diukur dari penerimaan pajak dan pelaporan pajak. Penelitian ini menggunakan teknik time series, mulai dari awal modernisasi teknologi perpajakan Indonesia tahun 2002 hingga 2019. Data yang digunakan adalah data sekunder dari website Bank Indonesia, Kementrian Keuangan Republik Indonesia dan Direktorat Jenderal Pajak Indonesia. Analisis dilakukan dengan analisis tren dan uji beda. Hasil analisis tren penerimaan pajak menunjukkan tren peningkatan dan menunjukkan terdapat perbedaan sebelum dan sesudah pembaharuan e-system pajak. Sedangkan tren rasio kepatuhan pelaporan pajak cenderung fluktuatif dan tidak terdapat perbedaan sebelum dan sesudah pembaharuan e-system pajak.
Akuntabilitas dan Transparasi Pengelolaan Keuangan Lembang Tondon Kecamatan Tondon Kabupaten Toraja Utara Otto, Otto; Matasik, Ade Lisa; Tangdialla, Randi
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 2 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.715 KB) | DOI: 10.47178/jesit.v2i2.1419

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparasi pengelolaan keuangan di Lembang Tondon Kecamatan Tondon Kabupaten Toraja Utara. Penelitian ini merupakan penelitian deskriptif kuantitatif. Responden dalam penelitian ini adalah BPL, Tokoh Masyarakat dan Masyarakat Lembang Tondon. Pengambilan data menggunakan kuesioner dengan teknik accidental sampling. Hasil penelitian menunjukkan pengelolaan Lembang Tondon sudah bisa dikatakan akuntabel karena pengelolaan dana lembang melibatkan BPL, Tokoh Masyarkat dan Masyarakat tentang program kerja yang dilaksanakan Kepala Lembang Tondon serta program kerja sudah sesuai dengan harapan yang dinginkan masyarakat Lembang Tondon. Selain itu, Lembang Tondon juga sudah menunjukan bahwa transparasi dalam pelaksanaan pengelolaan keuangan Kepala Lembang mensosialisasikan anggaran dana dari pemerintah pusat kepada BPL, Tokoh Masyarakat dan Masyarakat dengan melakukan secara tebuka dan laporan pertanggungjawaban sudah dilakukan secara transparan kepada masyarakat.
Analisis Inovasi Pelayanan Akta Kelahiran Online : (Studi Kasus Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Tana Toraja) Karua, Gusriani Arrang; Matasik, Ade Lisa
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 2 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.214 KB) | DOI: 10.47178/2qt88j49

Abstract

This study aims to determine whether the Online Birth Certificate Service Innovation at the Departement of Population and Civil Registration of Tana Toraja Regency has been running well. The benefit of this research is that it can contribute ideas, information for the Partement of Population and Civil Registration of Tana Toraja Regency to improve service in the implementation of making online birth certificates. This research was conducted using qualitative methods with data collection techniques namely interviews, observation, and documentation. Data analysis shows that the birth certificate service innovation that is being carried out is service innovation in a new way in interacting whit the community whit birth certificate registration service through WhatsApp media sending complete files or requirements for making birth certificate to the Population and Civil Registration Office of Tana Toraja Regency. Although the public does not understand about making birth certificates online, most of the people participate in the online birth certificate service program which is implemented at the Office of Population and Civil Registration of Tana Toraja Regency
Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Torganda II Rantelemo Kabupaten Tana Toraja Ardianty, Wilma Dian; Sape, Barnice; Matasik, Ade Lisa; Ramba, Dina
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 2 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.046 KB) | DOI: 10.47178/t5gr2x62

Abstract

This study aims to determine the health level of bad loans at the Torganda II Rantelemo Savings and Loans Cooperative, Tana Toraja Regency 2019-2021. The benefit of this research is that it can contribute ideas, information for the leadership of KSP Torganda II Rantelemo in making decisions when providing loans to members who apply for loans and increase knowledge or insight in analyzing credit in cooperatives. The type of research used is descriptive quantitative, namely by recording and analyzing data obtained from the Torganda II Rantelemo Savings and Loans Cooperative, Tana Toraja Regency. Analysis of the data used to analyze the soundness level of bad loans in KSP II, namely the ratio of Non-Performing Loans (NPL). Based on the results of the study, it showed that the level of bad loans at KSP Torganda II was determined to be unhealthy because it exceeded the standards set by the Cooperative Service through the Minister Of Cooperatives And Small And Medium Enterprises.
Meningkatkan Keberlanjutan UMKM Melalui Program Pendampingan Keuangan Improving Msme Sustainability Through Financial Assistance Program Randi Tangdialla; Ade Lisa Matasik
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 4 (2021): Oktober : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v1i4.1335

Abstract

Financial assistance programs have a crucial role in improving the sustainability of Micro, Small and Medium Enterprises (MSMEs). The sustainability of MSMEs often depends on their ability to manage finances well. This research aims to explore the benefits and effectiveness of financial assistance programs in the context of MSMEs. The PKM method involves surveys, interviews and data analysis from MSMEs that have participated in the financial assistance program. The main focus of the research is to evaluate the impact of the program on increasing financial understanding, operational efficiency, access to financial resources, and business growth of MSMEs. Financial assistance programs are an effective strategy in improving the sustainability of MSMEs. Recommendations are presented to expand the reach of this program, improve the quality of assistance, and strengthen cooperation between the government, financial institutions and the private sector in supporting MSMEs. Through joint efforts, it is hoped that MSMEs can continue to develop and contribute significantly to economic growth and reducing social inequality
Building Resilient Communities through Management Education: A CommunityService Initiative of the Management Study Programfor International Students Tangkeallo, Dian Intan; Pongtuluran, Althon K.; Tangdialla, Randi; Pundissing, Rati; Matasik, Ade Lisa; Biringkanae, Astriwati; Tiku, Ovita
Jurnal Literasiologi Vol 12 No 3 (2024): Jurnal Literasiologi
Publisher : Yayasan Literasi Kita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47783/literasiologi.v12i3.750

Abstract

This study aims to explore the impact of management education on building resilient communities through the community service initiative involving international students. The research utilizes a qualitative approach, incorporating a case study design. The study involved interviews with educators, community leaders, and program participants. The main participants included international students participating in the cultural immersion program and members of UKI Toraja who engaged with these students. Participants were selected through purposive sampling, focusing on individuals who were actively involved in the program. Five international students and five members of the Management Study Program at UKI Toraja were chosen to provide a variety of perspectives and experiences, ensuring the study represented diverse viewpoints. In-depth, semi-structured interviews were conducted with the selected international students and UKI Toraja Management Study Program members . The data gathered from interviews and participant observations were transcribed and analyzed through thematic analysis. This approach involved coding the data to uncover recurring themes, patterns, and key narratives related to cultural exchange, learning outcomes, and community impact. The result of this study shows that the impact of management education on building resilient communities through the community service initiative involving international students namely Mutual Learning and Exchange and Increased Social Cohesion.
Analisis Sistem Dan Prosedur Pemberian Kredit Di Koperasi Simpan Pinjam Balo’ta Cabang Rinding Allo Anugerah Bu’tu Rongrean; Dwibin Kannapadang; Ade Lisa Matasik
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2855

Abstract

This research is a qualitative research. This research discusses the analysis of the process and procedures for granting credit at the Balo'ta Savings and Loans Cooperative, Rinding Allo Branch. The purpose of this research is to determine the system and procedures for providing credit at the Balo'ta Savings and Loans Cooperative. The data collection procedures used were observation, interviews and documentation. The data analysis techniques used are data collection, data reduction, data presentation and conclusions. The result of this research is that the credit granting system at the Balo'ta Savings and Loans Cooperative, Rinding Allo Branch, minimizes financing problems using 5C, namely character, capacity, capital, collateral and condition of economy. However, there is still something lacking in the aspect of assessing customer character. The marketing team still does not follow the existing SOPs so there are quite a few errors in character assessment by customers. And the procedure for granting credit at the Balo'ta Savings and Loans Cooperative Rinding Allo Branch uses eight (8) methods, namely credit application, credit evaluation, credit negotiation, decision making, credit disbursement process, document archiving, collateral storage, and installment payment process. After a credit evaluation is carried out, it can be considered to be continued or rejected. The approval for taking credit will be signed by the head of the Rinding Allo branch at the Balo'ta Savings and Loans Cooperative.
Pengaruh Keputusan Investasi Dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Pertambangan Minyak dan Gas Bumi Risna Risna; Dwibin Kannapadang; Ade Lisa Matasik
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2856

Abstract

This study aims to determine the effect of investment decisions and the influence of dividend policies on firm value in oil and gas mining companies listed on the IDX. The population in this study are Oil and Gas Mining Sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, totaling 18 companies, with a sample of 5 companies. The analysis technique used in this study is a multiple linear regression analysis technique using the SPSS 23 test tool.