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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.
Environmental Taxes: Challenges and Opportunities for Sustainable Development Firdaus, Ahmad; Wahab, Abdul; Mariana, Lina; Munifa, Munifa
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.v7i2.16460

Abstract

This study explores the role of environmental taxes as a critical instrument for sustainable development, focusing on both the challenges and opportunities presented by their implementation in Indonesia. Environmental taxes, often termed "green taxes," are designed to mitigate environmental degradation by incentivizing industries to adopt eco-friendly practices and reduce their carbon footprint. Although Indonesia has made strides in incorporating environmental taxes through regulations like the carbon tax in Law No. 7 of 2021 and Government Regulation No. 46 of 2017, the application of these policies faces significant hurdles. Key challenges include limited public awareness and understanding of environmental taxes' benefits, as well as concerns over the financial impact on industries. Despite these obstacles, environmental taxes hold substantial potential for environmental enhancement by funding initiatives such as waste management, ecosystem restoration, and the promotion of renewable energy. This research emphasizes the importance of clear communication and collaboration among stakeholders to optimize the effectiveness of environmental tax policies, thereby contributing to Indonesia’s sustainable development goals.
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.
Peningkatan Kapasitas Usaha Poklahsarkan Konnya Ujunge Melalui Pemberdayaan Wanita Nelayan dalam Mengolah Abon Ikan Konya Aneka Rasa Di Kabupaten Barru Hatidja, St; Mariana, Lina; Jamaluddin, Jamaluddin; Firdaus, Ahmad
ABDINE: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2024): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v4i1.835

Abstract

Pemberdayaan masyarakat merupakan salah satu upaya dalam melakukan rekayasa sosial.  Pemberdayaan  perempuan  merupakan upaya  memperbaiki  status   dan   peran  perempuan dalam pembangunan  bangsa,  sama  halnya  dengan kualitas  peran  dan  kemandirian  organisasi perempuan.  Permasalahan yang dihadapi oleh wanita nelayan khususnya mitra wanita nelayan Poklahsarkan Konnya Ujunge adalah  (1) Ketergantungan ekonomi wanita nelayan terhadap hasil tangkapan nelayan, (2) Ketidakmampuan perempuan nelayan untuk melakukan diversifikasi dan kegiatan pengolahan ikan karena kurangnya keterampilan dan pengetahuan menjadi salah satu penyebab rendahnya fleksibilitas keuangan rumah tangga nelayan; (3) Ketidakmampuan wanita nelayan melakukan manajemen ekonomi keluarga akibat ketidaktahuan dan terbatasnya pengetahuan, (4) Rendahnya kemampuan kelompok pengolahan dan pemasar ikan (Poklahsarkan) Konnya Ujunge dalam memproduksi abon ikan konya. Metode pengabdian kepada masyarakat yang dilakukan meliputi Tahap Pengamatan dan Sosialisasi, Tahap Pemilihan dan Penyusunan Metode Kegiatan, Tahap Pelaksanaan dan Monitoring dan Evaluasi. Dari kegiatan pelaksanaan pengabdian kepada masyarakat secara garis besar diidentifikasi permasalahan utama dari mitra saat ini, yaitu: Kurangnya pengetahuan mitra mengenai diversifikasi produk, kapasitas produksi masih terbatas, Manajemen Pemasaran dan Manajemen Usaha. Kegiatan pengabdian kepada mitra ini masih harus terus berlanjut untuk mewujudkan mitra menuju UMKM naik kelas.  
The Effect of Work Motivation, Competence, and Organizational Culture on Employee Performance Mariana, Lina
Golden Ratio of Data in Summary Vol. 2 No. 1 (2022): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v2i1.211

Abstract

The aims of this study were to: 1) determine and analyze the effect of motivation on employee performance at the Majene Regency Personnel and Human Resources Empowerment Agency, 2) Determine and analyze the influence of competence on employee performance at the Majene Regency Personnel and Human Resources Empowerment Agency, and 3 ) Knowing and analyzing the influence of organizational culture on employee performance at the Agency for Personnel and Human Resources Empowerment Majene Regency. The data used are primary data and secondary data. The population in this study consisted of all Civil Servants (PNS) at the Majene Regency Personnel and Human Resources Empowerment Agency, amounting to 42 people. By looking at the number of populations that are not too large, this study uses the census method, namely the entire population as respondents. Data was collected through observation, questionnaires, and documentation. The data analysis method used descriptive statistical analysis, and multiple linear regression using the SPSS program. The results showed that the variables of motivation, competence, and organizational culture had a positive and significant effect on employee performance at the Majene Regency Personnel and HR Empowerment Agency. Of the three independent variables used in determining the level of employee performance, it turns out that the motivational variable has a dominant influence in improving employee performance at the Majene Regency Personnel and Human Resources Empowerment Agency.
The Impact of Diversity and Inclusion Initiatives on Organizational Culture and Performance Mariana, Lina
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 6 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/23dr7k21

Abstract

Diversity and inclusion initiatives in the workplace have a significant role in influencing organizational culture and employee well-being. This research aims to explore the impact of these initiatives on employees' perceptions of fairness and well-being in the workplace. The research method uses a systematic approach by applying the PRISMA method to identify and evaluate relevant literature. The research results show that effective implementation of diversity and inclusion can improve organizational justice and employee well-being, with practical implications for the development of more inclusive and equitable human resource management policies and practices.
Peningkatan Kapasitas Usaha Abon Ikan Konnya melalui Pemberdayaan Wanita Nelayan di Dusun Ujunge Kabupaten Barru Mariana, Lina; Hatidja, St.; Arum, Ruki Ambar; Dakhri, M
Sehati Abdimas Vol 7 No 1 (2024): Prosiding Sehati Abdimas 2024
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v7i1.914

Abstract

Pemberdayaan wanita nelayan untuk meningkatkan kapasitas usaha abon Ikan Konnya (Ikan Kakatua) di Dusun Ujunge merupakan upaya untuk meningkatkan kesejahteraan mereka serta keberlanjutan usaha pengolahan ikan secara keseluruhan. Permasalahan utama mitra adalah mitra belum memiliki pengetahuan tentang CPPOB, minimnya pengetahuan mitra mengenai inovasi produk, mitra belum memiliki pencatatan usaha yang baik, serta mitra masih minim pengetahuan terkait pemasaran produk. Solusi yang di tawarkan adalah dengan memberikan pelatihan dan pendampingan inovasi produk, pelatihan dan pendampingan produksi (CCPOB dan penerapan alat tepat guna), serta pelatihan dan pendampingan manajemen usaha (manajemen keuangan dan manajemen pemasaran). Metode pengabdian kepada masyarakat yang dilakukan meliputi tahap pengamatan dan sosialisasi, tahap pemilihan dan penyusunan metode kegiatan, tahap pelaksanaan yang terdiri dari monitoring dan evaluasi serta tahap pelaporan luaran kegiatan. Dari kegiatan pelaksanaan pengabdian kepada masyarakat secara garis besar diidentifikasi permasalahan utama dari mitra saat ini, yaitu: pengetahuan mitra mengenai inovasi produk masih minim, pengetahuan mitra mengenai Cara Produksi Pangan Olahan yang Baik (CPPOB) masih minim, mitra masih sangat minim pengetahuan terkait pemasaran produk, serta mitra belum memiliki pencatatan usaha. Hasil dari kegiatan pengabdian kepada masyarakat adalah peningkatan pengetahuan mitra mengenai CPPOB, peningkatan keterampilan mitra dalam mengolah abon ikan konya aneka rasa (original dan pedas), peningkatan pengetahuan mitra mengenai pencatatan usaha dan pembukuan, peningkatan pemberdayaan wanita nelayan, serta meningkatnya pengetahuan mitra mengenai pemasaran produk dan kemampuan mitra mengelola akun Shopee.Kegiatan pengabdian kepada masyarakat akan terus di lanjutkan oleh tim, dengan harapan mitra mampu meningkat usahanya dari segi kuantitas dan pendapatan.
Implementasi Senam Hamil terhadap Intensitas Nyeri Punggung pada Ibu Hamil Mariana, Lina; Norhapifah, Hestri
Voice of Midwifery Vol 13 No 2 (2023): Voice of Midwifery
Publisher : Lembaga Penerbit dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/vom.v13i2.257

Abstract

Nyeri punggung pada ibu hamil tidak selalu menggunakan terapi farmakologi namun apabila ibu hamil trimester III yang mengalami nyeri punggung jika tidak dikelola dengan baik akan mengganggu aktivitas sehari-hari,. Penatalaksanaan nyeri punggung ibu hamil bisa dilakukan dengan Senam hamil yang dilakukan secara teratur dapat mengurangi nyeri punggung. Selain itu melakukan senam hamil mampu mengeluarkan endorphin di dalam tubuh sebagai penenang dan mampu mengurangi nyeri punggung pada ibu hamil. Untuk mengetahui pengaruh senam hamil terhadap intensitas nyeri punggung pada ibu hamil multiparitas trimester III. Penelitian quasi eksperiment desain Pretest and posttest Group Design yaitu menilai pengaruh senam hamil terhadap intensitas nyeri punggung pada ibu hamil multiparitas trimester III dengan jumlah responden sebanyak 34 responden Hasil : Hasil uji statistik Wilcoxon pada program SPSS Ver.24 didapatkan hasil bahwa P-Value < α dimana P-Value (0,000) < α (0,05) disimpulkan bahwa pada kelompok intervensi terdapat pengaruh senam hamil terhadap intensitas nyeri punggung pada ibu hamil multiparitas trimester III. Terdapat pengaruh senam hamil dalam menurunkan nyeri punggung ibu hamil trimester III multiparitas.
FAKTOR PENENTU KINERJA PEGAWAI PADA DINAS PERDAGANGAN KABUPATEN MAMUJU Mariana, Lina
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3419

Abstract

The study aims to determine and analyze the effect of employee competence on employee performance in the Mamuju district trade service, analyze the influence of work culture on the performance of the Mamuju district trade service employee. The research approach is quantitative descriptive with a sample of 40 respondents, data processing using SPSS 22 using multiple linear regression analysis. The results showed that; The determining factor for employee performance in the Mamuju Regency trade office is organizational culture.
Pemberian Motivasi Entrepreneurship Bagi Ibu-Ibu Rumah Tangga Desa Mandalle Kabupaten Gowa Mariana, Lina; Yuliani, Nur Fadny; Rachman, Siswati; Indarwati, Indarwati; Siswanto, Adi
Jurnal IPMAS Vol. 1 No. 1 (2021): Januari - April
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ipmas.1.1.2021.28

Abstract

Pengabdian Masyarakat yang dilaksanakan di Desa Mandalle, Kecamatan Bajeng Barat, Kabupaten Gowa ini sasarannya adalah masyarakat setempat, ibu-ibu rumah tangga dan karang taruna desa tersebut. Sebanyak 85% penduduk desa Mandalle berprofesi sebagai petani, sisanya bekerja sebagai PNS dan pedagang. Keadaan ekonomi masyarakat desa Mandalle belum dapat dikategorikan sebagai masyarakat menengah ke atas atau masyarakat mampu. Berbagai persoalan yang terjadi pada mitra seperti tidak berkembangnya keterampilan pada kalangan ibu-ibu rumah tangga di desa Mandalle yang bukan semata karena keterampilan yang kurang sesuai dengan kebutuhan dan permintaan mereka, namun juga karena kepada mereka belum ditransformasikan kewirausahaan dan manajemen usaha. Selain itu, ibu-ibu rumah tangga di Desa Mandalle Kecamatan Bajeng Barat memiliki mind-set dalam pemikiran mereka, bahwa bekerja adalah menjadi kewajiban para suami. Dalam upaya untuk memberdayakan dan meningkatkan penghasilan keluarga, dibutuhkan kerjasama dari pasangan suami dan istri. Salah satunya adalah dengan istri membantu suami berwirausaha. Hanya saja, mereka beranggapan bahwa usaha mandiri atau berwirausaha dalam pandangan mereka adalah sesuatu yang sangat beresiko dan membutuhkan modal besar. Pengabdian Masyarakat yang akan dilakukan adalah dalam bentuk penyuluhan. Penyuluhan dilakukan untuk meningkatkan kesadaran masyarakat akan pentingnya memiliki kemampuan entrepreneurship dan manfaat yang bisa di peroleh dari pengembangan kewirausahaan. Kegiatan ini akan diadakan secara terpusat di kantor kelurahan desa Mandalle. Peserta kegiatan adalah ibu-ibu rumah tangga yang telah dipilih dan pemuda karang taruna desa Mandalle yang berjumlah kurang lebih 30 peserta. Target luaran yang diharapkan dari kegiatan ini, yaitu: peserta mampu memotivasi diri untuk memiliki jiwa kewirausahaan dan termotivasi memiliki usaha dengan modal yang minim. Kesimpulan dari kegiatan pengabdian ini adalah peserta kegiatan masih memiliki kekhawatiran untuk memulai usaha karena terkendala modal. Peserta juga masih belum memiliki keberanian untuk memulai usaha karena khawatir dengan pesaing yang sudah lebih dulu memuali usaha
Co-Authors . Abdul Wahab Abdul Wahab Adi Siswanto Adi Siswanto Aditya Halim Perdana Kusuma Putra Putra Adrian Adrian Adrianus Parenden Agung Wicaksono Ahmad Firdaus Ahmad Firdaus Ahmad Firdaus, Ahmad Altin, Muhammad Anastasia D'Ornay Andi Saprianti Apiaty K Amin Apiaty Kamaluddin Aptiaty Kamaluddin Arsyad Paweroi Arwaty, Arwaty Bahtiar Cesar, Aprilia Putri Maharani Dakhri, M Dakhri, M. Damis, Sariana Diani Nurhajati Effendy, Fiqram Ramadhan Eko Eddya Supriyanto EKO EDDYA SUPRIYANTO EKO EDDYA SUPRIYANTO Entar Sutisman Entis Sutisna Fadillah, Indira Fahrudin Pasolo Fibry Haeruddin Haeruddin Hartawati, Sri Indira Harun, Hernianti Hasniaty Hatidja, St Hatidja, St. Hernianti Harun Hidayat Marmin Husni Bt Salam Husni Salam I, Ilmiah Imran Tahalua Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Ismawati Ismawati Jamaluddin Jamaluddin Jamaluddin Jamaluddin Junaidin - Junaidin, Junaidin Kencanawati, Dewi M. Yusuf Alfian Rendra Anggoro KR Marmin, Hidayat Marsuni, Nur Sandi Matteo Rossi Megawhati Artiyany Megawhaty Artiyany Meida Rachmawati Meida Rachmawati Miranda, Yola Muh Rizal Halim Muh. Dakhri Muh. Ramli Muhammad Yusuf munifa, Munifa Nasrullah , Nasrullah Nersiyanti, Nersiyanti Noor, Moh. Yasin Norhapifah, Hestri Nugroho, Fibry Jati Nur Fadny Yuliani Nur Fadny Yuliani Nur Sandi Marsuni Nur Sandi Marsuni Nurhaedar Nursiah, Andi Nurul Fitrah Yani Pattarani, Andi Quach, Tai Minh R, Masmarulan Rachman, Siswati Ramadhani, Nurul Syahri Roslina Alam Rosmiati Rosmiati Ruki Ambar Arum Rusli Rusli Siri Sanusi, M Dakhri Sariana Damis Shofiana Syam Sri Indira Hartawati Sri Indira Hartawati St. Hatidja St. Hatidja St. Hatidja - Suriani Suriani SURYA DHARMA Suryani, Anny Syarifuddin Syarifuddin - Syarifuddin Syarifuddin Thaha, Salmiyah Utina, Dian Anggriani Wagiman S Wibowo, J Ari WK, Muh. Yasin Noor Yuliani, Nur Fadny Yulitasari, Yulitasari