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All Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Sahabat Sosial: Jurnal Pengabdian Masyarakat JIMAD : Jurnal Ilmiah Multidisiplin
Idris Idris
Universitas Muslim Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Nursing Social Sciences

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Pengaruh Kemungkinan Terdeteksinya Kecurangan, Teknologi Informasi, Kepercayaan Kepada Pemerintah Perhadap Prilaku Tax Evasion Pada Kantor Pelayanan Pajak Pratama Makassar Selatan Idris Idris
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 3 No. 2 (2019): JURNAL APLIKASI MANAJEMEN, EKONOMI DAN BISNIS
Publisher : STIM LASHARAN JAYA MAKASSAR

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

Abstract

Pertanyaan klasik yang sering muncul dalam dinamika permasalahan pemeriksaan Pajak adalah mengapa pemeriksaan pajak perlu dilakukan. Pertanyaan ini mendasari pertimbangan fiskus atau aparat pajak dalam mengawali dilakukannya pemeriksaan. Hal ini terkait dengan nilai informatif yang disampaikan Wajib Pajak terkait laporan perpajakan atau keuangan. Dengan menganut sistim self assesment maka apatur pajak selalu menggunakan praduga tak bersalah. Artinya apalah salahnya kalau laporan dari Wajib Pajak itu diutak-atik lagi kembali, hal ini bukan untuk mencari-cari kesalahan, tetapi dalam rangka menegakan undang-undang perpajakan, dan melakukan proses penyadaran kepada Wajib Pajak. Dalam perspektif ini muncullah hipotesis pemeriksaan pajak yaitu kemungkinan terdeteksinya kecurangan yang dilakukan Wajib Pajak, atau dengan kata lain adanya bentuk perlawanan pajak yang dilakukan baik pasif maupun aktif yaitu tax avoidance, atau tax evasion. Direktorat jenderal pajak (DJP) khususnya KPP Pratama Makassar selatan sebagai bagian penting dalam Organisasi di Kementerian Keuangan telah siap menerima dan menerapkan sistim teknologi informasi dalam menunjang aktifitas organisasi. Hal ini sejalan reformasi birokrasi yang telah dilaksanakan di Kementrian Keuangan. Guna memenuhi tuntutan reformasi birokrasi yang futureistik dan inklusif dengan perubahan pelayanan publik berkelas dunia, maka kementerian keuangan telah melakukan reformasi organisasi yang terfokus pada tiga pilar utama yaitu; Pilar Organisasi, antara lain melalui penajaman tugas dan fungsi, pengelompokan tugas tugas yang koheren, eliminasi tugas yang tumpang tindih, dan modernisasi kantor baik dibidang perpajakan, kepabeanan dan cukai, perbendaharaan, kekayaan negara, dan fungsi-fungsi keuangan negara lainnya. Pilar Proses bisnis, antara lain melalui penetapan dan penyempurnaan Standar Operasi Prosedur yang memberikan kejelasan dan memuat janji layanan, dilakukannya analisa dan evaluasi jabatan, penerapan sistem peringkat jabatan, dan pengelolaan kinerja berbasis balance scorecard serta pembangunan berbagai sistem aplikasi e-goverment; Pilar SDM, antara lain melalui peningkatan disiplin, pembangunan assessment center, Diklat berbasis Kompetensi, pelaksanaan merit system, penataan sumber daya manusia, pembangunan SIMPEG, dan penerapan reward and punishment secara konsisten. Beberapa peneliti terdahulu seperti Andres (2002), Ayu (2009), Suminarsasi (2012), Permatasari (2013), dan Rahman (2013) dan Ardiyaksa Kusuma (2014), Trisetiawan (2018), Fidhia (2017) telah meneliti mengenai faktor-faktor yang mempengaruhi penggelapan pajak, maupun motivasi membayar pajak pada lokasi dan perbedaan lainnya, maka Atas dasar tersebut peneliti melakukan penelitian kembali mengenai pengaruh kemungkinan terdekteksinya kecurangan, teknologi informasi, dan kepercayaan kepada pemerintah
Analisis Perbandingan Algoritma Klasifikasi Dalam Memprediksi Penyakit Menggunakan Data Mining Serly Sani Mahoklory; Idris Idris; Rosida Rosida
JIMAD : Jurnal Ilmiah Multidisiplin Vol. 3 No. 2 (2026): JIMAD : Jurnal Ilmiah Multidisiplin (January)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/jimad.v3i2.1017

Abstract

Advances in data mining technology enable the use of classification algorithms to predict diseases based on patient data. Selecting the right algorithm is an important factor because it affects the accuracy and effectiveness of the prediction results. This study aims to analyze the performance comparison of three classification algorithms, namely Naïve Bayes, Decision Tree (C4.5), and Support Vector Machine (SVM) in predicting diseases using a health dataset. The research method used was a quantitative experiment with stages of data pre-processing, dataset division, algorithm application, and model evaluation using a confusion matrix, accuracy, precision, recall, and F1-score. The results show that the SVM algorithm provides the highest accuracy (88%), Decision Tree produces moderate accuracy (82%) with the advantage of interpretability, while Naïve Bayes is faster but less accurate (78%). These findings confirm that algorithm selection needs to consider both accuracy and ease of interpretation in supporting medical decision-making.
Sosialisasi Dan Edukasi Tentang Gizi Seimbang Pada Siklus Kehidupan Wanita Menopause Musaidah Musaidah; Idris Idris; Erni Kadir; Masdarwati Masdarwati; Siti Aisyah; Andi Nursiah; M. Khalid Fredy Saputra
Sahabat Sosial: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Sahabat Sosial: Jurnal Pengabdian Masyarakat (Desember)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/sosisabdimas.v3i1.557

Abstract

Guidelines for midwifery care for perimenopausal women The task of midwives during menopause is to help empower menopausal women and their families through promotive, preventive, curative and rehabilitative efforts so that women can go through this transition period happily and prosperously and can still work and prepare for old age healthily. The purpose of PkM is The purpose of this activity is to increase knowledge, skills of cadres about early detection of menopause symptoms and education about menopause, so that it can be applied to menopausal mothers and can provide accurate information about the symptoms of menopausal mothers so that the quality of life of menopause increases and can realize menopause. The method used in the PkM activity is The method of implementing this community service activity is counseling about balanced nutrition for menopausal women. The tools used are counseling materials, namely about elderly nutrition, leaflets, laptops and LCD projectors. The results of community service are the results of the pre and post questionnaires distributed to menopausal mothers, mothers who have good knowledge are obtained. The conclusion of this activity is an increase in knowledge about balanced nutrition during menopause.
Peningkatan Perilaku Hidup Bersih dan Sehat (PHBS) melalui Edukasi dan Demonstrasi Cuci Tangan di Sekolah Dasar Musdalifah Musdalifah; Idris Idris; Lorensius Lonik; Rezki Auliah; Yudi Muammar; Rahmat Pannyiwi; Andi Nursiah
Sahabat Sosial: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Sahabat Sosial: Jurnal Pengabdian Masyarakat (Desember)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/sosisabdimas.v4i1.934

Abstract

Clean and Healthy Living Behavior (PHBS) in elementary school children is an important factor in preventing infectious diseases, such as diarrhea and respiratory infections. However, many students still do not practice handwashing correctly and regularly. This community service program aims to improve PHBS behavior through education and demonstrations of handwashing with soap in elementary schools. Activities included interactive counseling, six-step handwashing demonstrations, hands-on practice by students, and knowledge and skills assessments. The results showed a significant increase in students' knowledge of PHBS and their ability to practice proper handwashing. This program is expected to reduce the risk of infectious diseases and foster sustainable hygiene habits in schools.
Pelatihan Kader Posyandu Dalam Deteksi Dini Penyakit Tidak Menular (PTM) Noyumala Noyumala; Idris Idris; Andi Nursiah; Vivi Adriana Suardi
Sahabat Sosial: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Sahabat Sosial: Jurnal Pengabdian Masyarakat (Desember)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/sosisabdimas.v4i1.936

Abstract

Non-communicable diseases (NCDs) such as hypertension, diabetes mellitus, and heart disease continue to increase annually, including among productive-age individuals at the village level. As the spearhead of primary health care, Posyandu (Integrated Health Post) cadres play a crucial role in early NCD detection, yet their skills and knowledge remain limited. This Community Service Program (PKM) activity aims to improve the capacity of Posyandu cadres through training on risk factor identification, blood pressure measurement techniques, simple blood sugar tests, and recording and reporting NCD cases. Implementation methods included education, demonstrations, hands-on practice, and evaluation. The results of the activity showed a significant increase in cadres' knowledge and skills, as evidenced by a 48% increase in pre-test scores to 88% in the post-test. Cadres were also able to correctly measure blood pressure and blood sugar after the training. With this training, Posyandu cadres are expected to be able to conduct early NCD detection independently, regularly, and sustainably within Posyandu activities.
Co-Authors Andi nursiah Erni Kadir Lorensius Lonik M. Khalid Fredy Saputra Mahoklory, Serly Sani Masdarwati Masdarwati Musaidah Musaidah Musdalifah Musdalifah Noyumala Noyumala Rahmat Pannyiwi Rezki Auliah Rosida Rosida Siti Aisyah Vivi Adriana Suardi Yudi Muammar