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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management JURNAL MANAJEMEN BISNIS Nobel Management Review Dedikasi: Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Research Horizon RESTITUSI : Jurnal Riset Perpajakan
Andi Marlinah
Institut Teknologi Dan Bisnis Nobel Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Impact of Green Taxes on Regional Tax Revenue and Environmental Sustainability: Evidence from Makassar City Marlinah, Andi; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.906

Abstract

The global environmental crisis demands innovative solutions that integrate economic and ecological objectives. Green tax has emerged as a strategic fiscal policy instrument that not only aims to correct negative externalities but also has the potential to increase regional revenue. This study aims to examine the effect of implementing a green tax on regional tax revenue and environmental sustainability, focusing on the non-cyclical consumer sector. The research method used was a quantitative approach with stratified random sampling of 50 respondents (tax officials, business actors, and the public). Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the green tax has a positive and significant effect on both dependent variables. Specifically, the green tax has a strong effect on environmental sustainability (path coefficient = 0.645; p-value = 0.000) and a significant effect on regional tax revenue (path coefficient = 0.532; p-value = 0.000). These findings confirm that green taxes can be a dual solution: a source of fiscal revenue and a tool to encourage the transition to sustainable development.
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM BERBANTUAN MICROSOFT EXCEL Rachma, Nur; Rahman, Karlina Ghazalah; Marlinah, Andi; Nurfaulia, Nurfaulia
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.23047

Abstract

Abstrak: UMKM (Usaha Mikro, Kecil dan Menengah) mempunyai peranan yang cukup penting dalam mengembangkan perekonomian di Indonesia. Sayangnya hingga saat ini masih terdapat permasalahan yang menyebabkan UMKM belum berkembang secara maksimal, salah satu penyebabnya adalah kurangnya perhatian terhadap pentingnya penyusunan laporan keuangan. Tujuan dari Kegiatan ini adalah untuk meningkatkan skill terutama hardskill dalam hal proses pencatatan keuangan yang dilakukan oleh UMKM di kelurahan Darma Kabupaten Polman, kemudian merancang laporan keuangan dengan Microsoft Excel dan menyusun laporan keuangan berdasarkan SAK EMKM. Mitra sendiri adalah masyarakat yang merupakan pelaku UMKM sebanyak 40 orang di Kelurahan Darma,kabupaten polewali Mandar. elaksanaan pengabdian ini sendiri melibatkan pelaku UMKM, lurah dan staf Kelurahan Darma , dosen ITB Nobel Indonesia, dan mahasiswa ITB Nobel Indonesia. Jumlah yang terlibat adalah 40 orang, teknik pengumpulan data yang di gunakan dalam pengabdian ini adalah dengan metode Sosialisasi, Workshop, wawancara dengan jumlah 5 soal,dokumentasi dan evaluasi dengan menggunakan kuisioner dengan jumlah 10 soal.Secara keseluruhan persentase pemahaman mitra adalah sebesar 75 % atau setara 30 Mitra. Hasil yang dicapai adalah pelaku UMKM dapat membuat dan memahami pembuatanlaporan keuangan dengan menggunakanMicrosoft Excell.Abstract: MSMEs (Micro, Small and Medium Enterprises) have an important role in developing the economy in Indonesia. Unfortunately, until now there are still problems that cause MSMEs to not develop optimally, one of the causes is the lack of attention to the importance of preparing financial reports. The aim of this activity is to find out the financial records that have been carried out by MSMEs in the Darma sub-district, Polman Regency, then design financial reports using Microsoft Excel and prepare financial reports based on SAK EMKM. The partners themselves are the people of Darma Village, the Darma sub-district government, Polewali sub-district, Polwali Mandar district. The implementation of this service itself will involve the village head and Darma sub-district staff, ITB Nobel Indonesia lecturers, and ITB Nobel Indonesia students. The number involved is 40 people. The data collection techniques used in this research are socialization, workshops, interviews, and documentation and evaluation methods. using a questionnaire. Overall the percentage of partner understanding is 75% or the equivalent of 30 partners. The results achieved are that MSMEs can create and understand financial reporting using Microsoft Excel.
PELATIHAN KEWIRAUSAHAAN SEBAGAI UPAYA MENARIK MINAT SISWA MEMILIH JURUSAN AKUNTANSI Marlinah, Andi; Mariah, Mariah; Payu, Anita Achmad; Asri, Asri
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i1.35527

Abstract

Abstrak: Minat siswa terhadap jurusan akuntansi di tingkat sekolah menengah mengalami penurunan akibat persepsi bahwa akuntansi merupakan bidang yang rumit, membosankan, dan tidak relevan dengan kehidupan nyata. Padahal, akuntansi memiliki peran strategis dalam pengelolaan usaha dan kewirausahaan. Guna mengatasi persoalan ini, tim dosen dari Institut Teknologi dan Bisnis Nobel Indonesia melaksanakan kegiatan pengabdian berupa Pelatihan Kewirausahaan Berbasis Akuntansi di salah satu sekolah menengah mitra pada 18 Juli 2025. Kegiatan ini melibatkan 40 siswa kelas XII melalui pendekatan partisipatif yang mencakup sosialisasi, workshop interaktif, dan pendampingan dengan simulasi pencatatan transaksi, penyusunan laporan laba rugi sederhana, serta pengenalan aplikasi keuangan digital seperti BukuKas. Hasil menunjukkan adanya peningkatan signifikan dalam pemahaman siswa tentang relevansi akuntansi dalam kewirausahaan, perubahan persepsi dari negatif menjadi positif, serta peningkatan minat memilih jurusan akuntansi di perguruan tinggi. Metode evaluasi meliputi observasi partisipatif, kuesioner singkat (pre-test dan post-test), serta wawancara informal dengan peserta dan guru pendamping. Kegiatan ini juga memperkuat kolaborasi antara perguruan tinggi dan sekolah dalam mendukung literasi keuangan dan semangat kewirausahaan sejak dini.Abstract: Student interest in accounting majors at the secondary school level has declined due to the perception that accounting is complex, boring, and irrelevant to real life. However, accounting plays a strategic role in business management and entrepreneurship. To address this issue, a team of lecturers from Institut Teknologi dan Bisnis Nobel Indonesia conducted a community service activity titled “Accounting-Based Entrepreneurship Training” at SMA Negeri 9 Sinjai on July 18, 2025. The activity involved 40 grade XII students through a participatory approach, including socialization, interactive workshops, and mentoring sessions featuring transaction recording simulations, simple profit-and-loss statement preparation, and introduction to digital financial applications such as BukuKas. The results showed a significant improvement in students’ understanding of accounting’s relevance to entrepreneurship, a shift in perception from negative to positive, and increased interest in choosing accounting as a university major. This initiative also strengthened collaboration between higher education institutions and schools in promoting financial literacy and entrepreneurial spirit among students.
Pemberdayaan UMKM melalui Pendampingan Legalitas dan Strategi Pemasaran Digital di Kelurahan Mario Pulana Marlinah, Andi; Bahasoan, Shandra; Asri, Asri; Khalik, Abdul; Usman, Irwan; Yassir, Muhammad
Dedikasi: Jurnal Pengabdian kepada Masyarakat Vol 18 No 2 (2025): Juli-Desember
Publisher : Pusat Pengabdian Kepada Masyarakat Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/dedikasi.v18i2.12681

Abstract

MSMEs in Mario Pulana Village, Maros Regency, face the challenge of low competitiveness due to limited business legality and visual identity. This community service aims to strengthen the capacity of 44 MSME actors by implementing four strategic pillars: product quality, technology, marketing, and human resource development. The method is a participatory approach that includes field observations, entrepreneurship seminars, and technical assistance with registering Business Identification Numbers (NIBs) through the Online Single Submission (OSS) system, as well as creating banner promotional materials. The results of the service show a significant shift from the informal to the formal sector, with the issuance of legal documents to partners. In addition, strengthening visual branding has increased professionalism and business visibility. The program significantly fosters new awareness of the importance of managerial aspects and legal compliance, while identifying local leaders as agents of change to ensure the sustainability of economic transformation at the village level.
Co-Authors - Indrawan Azis, - Abdul Khalik Abdullah Abdullah Ali Ibrahim Andi Ririn Oktaviani Andi Widiawati Asbi Amin Asri asri Dara Ayu Nianty Irfansyah, Muh. Nur Mariah Mariah, Mariah Muhammad Yassir Nur Rachma Nurfaulia, Nurfaulia Nurhaeda Nurhaeda Nurmasitah, Sita Payu, Anita Achmad Rachma, Nur Rahman, Karlina Ghazalah Sukmawati Sukmawati Usman, Irwan