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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Buletin Poltanesa
Alimuddin
Hasanuddin University
Agriculture, Biological Sciences & Forestry Computer Science & IT Education Other

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PENINGKATAN KAPABILITAS BENDAHARA PENERIMAAN DALAM PENGELOLAAN PENDAPATAN DAERAH KABUPATEN BONE Alimuddin; Syarifuddin; Amiruddin; Muhammad Ashary
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 5 No. 3 (2021): Jurnal Panrita Abdi - Juli 2021
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v5i3.8111

Abstract

Abstract. These community service activities are carried out in order to increase the capabilities of the Treasurer of Receipts - Regional Work Units in administering regional financial management so that they can carry out their roles in a professional, accountable and auditable manner. With the enhancement of the capabilities of the Receiving Treasurers, it is hoped that the financial management of Bone Regency can run well in accordance with statutory provisions, as well as in administration and reporting in line with the principles of government accounting standards. The method of implementation is done by way of lecturers and  tutorial. The results of the implementation of the activities show that the treasurers of SKPD recipients succeeded in administering the admissions treasurer well because this activity was related to their duties and authority as the treasurer of revenue.             Abstrak. Kegiatan pengabdian ini diselenggarakan dalam rangka meningkatkan kapabilitas Bendahara Penerimaan – Satuan Kerja Perangkat Daerah dalam menatausahakan pengelolaan keuangan daerah sehingga dapat menjalankan perannya secara professional, akuntabel dan auditable. Dengan peningkatan kapabilitas para Bendahara Penerimaan diharapkan pengelolaan keuangan Kabupaten Bone bisa berjalan dengan baik sesuai dengan ketentuan perundang-undangan, serta dalam penatausahaan dan pelaporan sejalan dengan prinsip standar akuntansi pemerintahan. Metode pelaksanaannya dilakukan dengan cara ceramah dan tutorial. Hasil pelaksanaan kegiatan menunjukkan bahwa para bendahara penerima SKPD berhasil melaksanakan penatausahaan bendahara penerimaan dengan baik karena kegiatan ini berkaitan dengan tugas dan wewenang mereka selaku bendahara penerimaan.
Siri" Na Pacce in Tax Compliance: An Ethnographic Study of The Bugis-Makassar Community Masrullah; Alimuddin; Darwis Said; Amir
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3578

Abstract

This study explores how the cultural values of Siri’ na Pacce shape tax compliance behavior within the Bugis-Makassar community by employing a qualitative ethnographic approach. Data were collected through participatory observation, in-depth interviews with taxpayers, MSME owners, community leaders, and tax officials, as well as analysis of socio-cultural documents in Makassar City. The findings reveal that Siri’, which embodies shame, honor, and personal dignity, functions as an internal moral regulator that encourages individuals to act honestly and responsibly in fulfilling their tax obligations. Conversely, Pacce, which reflects empathy and social solidarity, fosters the understanding that taxation is a collective contribution to public welfare. The interaction between these cultural values generates two forms of compliance: value-based voluntary compliance driven by internal moral awareness, and community norm–based social compliance reinforced by social pressure, reputation, and collective expectations. The study demonstrates that Siri’ na Pacce not only shapes personal behavior but also forms social norms and community-based monitoring that strengthen collective commitment to tax compliance. These values act as social capital, enhancing public trust in tax authorities and supporting voluntary compliance beyond legal enforcement. The findings further indicate that cultural-based communication strategies used by tax officials increase public receptiveness and legitimacy of tax policies. This study concludes that integrating local cultural values into tax education and outreach programs can effectively promote sustainable moral-based compliance and strengthen fiscal governance, particularly in Eastern Indonesia where Siri’ na Pacce remains deeply embedded in social identity.  
Between Logic of Blessing and Accounting Rationality: Financial Reporting Formalization Process in a Sharia Property Developer Icha Mustamin; Alimuddin; Darwis Said
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3607

Abstract

This research explores the meaning of accountability and the fundamental challenges arising during the transition from a manual reporting system to a formal accounting system in a non-bank Islamic property developer. Utilizing a qualitative approach with an in-depth design, the researcher served as a participant-observer for over five months at PT. Pandawa Lima Development in South Sulawesi. Data collection involved triangulation of semi-structured interviews, participant observations, and document analysis to ensure validity. The findings identify the existence of a "logic of blessing" as the dominant rationality replacing conventional market logic, manifested in the owner's migration story and the company's ability to survive three years without sales, interpreted as divine help. The formalization challenge was not merely technical but an intensive sense-making process to translate intuition-based practices into an inflexible account code structure. The study highlights that accounting formalization in this context is a negotiation between spiritual values and technical rigidity. This research contributes to the literature by providing bottom-up empirical data on accounting practices in non-banking Islamic entities and offers practical insights for integrating spiritual values into formal reporting systems without eroding the organization's unique ethos.  
Co-Authors Amir Amiruddin Darwis Said Icha Mustamin Masrullah Muhammad Ashary Syarifuddin