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All Journal Jurnal Reviu Akuntansi dan Keuangan Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) International Journal of Artificial Intelligence Research Jurnal Office Jurnal Riset Ekonomi dan Bisnis SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Ekonomika Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Jurnal Idiomatik: Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ilmu Manajemen Profitability Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara Voice Of Midwifery Window of Community Dedication Journal Jurnal Ekonomika Daengku: Journal of Humanities and Social Sciences Innovation Kontigensi: Jurnal Ilmiah Manajemen INVOICE : JURNAL ILMU AKUNTANSI JSSM Abdimas Langkanae Kibas Cenderawasih : Jurnal Ilmiah Kebahasaan dan Kesastraan Al-Buhuts (e-journal) Golden Ratio of Community Services and Dedication Indonesian Journal of Business Analytics (IJBA) Journal of Training and Community Service Adpertisi Golden Ratio of Data in Summary Journal of Management and Social Sciences Nanggroe: Journal Of Scholarly Service Journal of Entrepreneur, Business and Management Economos : Jurnal Ekonomi dan Bisnis Nanggroe: Journal of Scholarly Service Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Management Studies and Business Journal Maneggio Jurnal Ilmu Pengetahuan dan Teknologi Bagi Masyarakat Journal Metaverse Adpertisi JER Celebes Journal of Community Services Jurnal Manajemen Informatika, Sistem Informasi dan Teknologi Komputer (JUMISTIK) Golden Ratio of Taxation Studies Jurnal Bakti Humaniora Global Review of Tourism and Social Sciences Balance: Jurnal Ekonomi Maneggio Amnesty: Jurnal Riset Perpajakan ABDINE :Jurnal Pengabdian Masyarakat
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Pelatihan Pengembangan Modul Untuk Tenaga Pengajar Di Kampung Inggris Pare Kediri Wibowo, J Ari; Wicaksono, Agung; Nurhajati, Diani; Kencanawati, Dewi; Mariana, Lina
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.143 KB) | DOI: 10.29407/ja.v1i1.11725

Abstract

Bahan ajar atau sering disebut sebagai materi pelajaran merupakan bagian terpenting dalam proses pembelajaran, materi pelajaran merupakan inti dari kegiatan pembelajaran. Dalam kegiatan belajar mengajar, pada hakekatnya merupakan kondisi yang unik, sebab secara sengaja atau tidak sengaja masing-masing pihak berada dalam suasana belajar. Jadi tenaga pengajar sebenarnya tidak langsung juga melakukan kegiatan belajar. Seorang tenaga pengajar dalam menjalankan proses pembelajaran membutuhkan suatu bahan ajar karena digunakan untuk membantunya dalam kegiatan belajar mengajar di kelas. Dan dari proses belajar mengajar ini akan diperoleh suatu hasil yang pada umumnya disebut hasil pengajaran. Salah satu masalah penting yang sering dihadapi oleh tenaga pengajar dalam kegiatan pembelajaran adalah memilih atau menentukan bahan ajar atau materi pembelajaran yang tepat dalam rangka membantu siswa mencapai kompetensi. Dengan melakukan pelatihan pengembangan bahan ajar kepada para tenaga pengajar diasosiasi Kampung Bahasa Inggris Pare diharapkan bahwa para tenaga pengajar ini bisa menjadi a) pengajar yang berkompentensi sesuai dengan bidang ilmu/kepakarannya, b) para tenaga pengajar diharapkan akan memiliki kemampuan mengembangkan bahan ajar secara tepat yang sesuai dengan kebutuhan siswa. Beberapa kali pertemuan dilakukan untuk menyajikan materi yang lebih tepat guna kepada para tenaga pengajar. Sehingga para tenaga pengajar akan memiliki kemampuan memahami apa yang dibutuhkan oleh siswanya terutama setelah mereka lulus dari Lembaga Bahasa Inggris tersebut.
Ritual Para Bissu, Para Waria Sakti di Kabupaten Bone Indarwati, Indarwati; Mariana, Lina; Rachman, Siswati
Jurnal Idiomatik Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol. 2 No. 1 (2019): Jurnal Idiomatik
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia FKIP Universitas Muslim Maros

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

Abstract

Penelitian ini bertujuan menemukan dan menganalisis: bentuk dan makna ritual Bissu, para waria sakti di Kabupaten Bone. Penelitian menggunakan pendekatan kualitatif. Data dikumpulkan dengan metode observasi, menggunakan teknik catat, rekam, dan wawancara. Lokasi penelitian ini, yaitu Kecamatan Watampone, Kabupaten Bone, Sulawesi Selatan. Penelitian akan dilaksanakan selama 12 bulan. Hasil penelitian menunjukkan beberapa bentuk ritual yang kerap dilaksanakan oleh para Bissu, antara lain maggiri (kebal senjata tajam), massulo/sulo wara (bakar diri), sere wara (berjalan di atas api), dan mattompang arajang (mencuci benda-benda pusaka kerajaan). Setiap ritual tersebut memiliki makna yang sangat mendalam, seperti pernyataan sikap bahwa sebenarnya antara manusia dengan besi, api, dan alam adalah satu (menyatu).
Customer Service Management Strategies In The E-Commerce Era: Enhancing Customer Loyalty Through Digital Experiences Jamaluddin; Roslina Alam; St. Hatidja; Lina Mariana
Maneggio Vol. 1 No. 6 (2024): Maneggio-Dec
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/k8savq47

Abstract

This study aims to analyze the role of digital marketing strategies in increasing customer loyalty in the e-commerce industry. In the rapidly evolving digital era, e-commerce companies are increasingly relying on technology to strengthen customer relationships and build long-term loyalty. This research highlights several key factors, such as personalization of marketing messages, digital technology-enabled loyalty programs, active interaction through digital platforms, as well as smart use of customer data. In addition, active interaction through social media and chatbots facilitates real-time communication, which increases customer satisfaction and their loyalty. The use of customer data allows companies to understand customer behavior and preferences, so they can tailor the customer experience more effectively. This study aims to analyze the role of digital marketing strategies in increasing customer loyalty in the e-commerce industry. In the rapidly evolving digital era, e-commerce companies are increasingly relying on technology to strengthen customer relationships and build long-term loyalty. This research highlights several key factors, such as personalization of marketing messages, digital technology-enabled loyalty programs, active interaction through digital platforms, as well as smart use of customer data. Personalization of marketing strategies can improve message relevance and customer experience, while digital loyalty programs provide incentives that drive engagement and strengthen customer relationships. In addition, active interaction through social media and chatbots facilitates real-time communication, which increases customer satisfaction and their loyalty. The use of customer data allows companies to understand customer behavior and preferences, so they can tailor the customer experience more effectively.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT SANI GALESONG JAYA Adrianus Parenden; ST. Hatidja; Lina Mariana
Journal of Management and Social Sciences Vol. 1 No. 2 (2022): May : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1301.216 KB) | DOI: 10.55606/jimas.v1i2.105

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemimpinan dan motivasi kerja terhadap kinerja karyawan pada PT. Sani Galesong Jaya. Penelitian ini menggunakan jenis data kualitatif dan kuantitatif serta sumber data primer dan sekunder dengan jumlah sampel 40 orang, metode analisis yang digunakan adalah analisis deskriptif yaitu instrumen skala liker, interval ideal dan skor aktual, dan analisis statistik yaitu regresi linear berganda, koefisien korelasi, koefisien determinasi serta uji t dan uji f. Dimana hasil penelitian diperoleh bahwa kepemimpinan mencapai 84,0% dengan kriteria sangat baik dan motivasi kerja mencapai 82,5% dengan kriteria sangat baik, kinerja mencapai 84,9% dengan kriteria sangat baik. Selanjutnya persamaan regresi linear berganda diperoleh Y= 5,981+ 0,353+ 0,508+e. koefisien korelasi (r)= sebesar 0,724 atau 72,4% yang berarti dalam kriteria kuat, kemudian diperoleh hasil determinasi yaitu 0,705 atau 70,5% uji t kepemimpinan terhadap kinerja yaitu, t hitung lebih besar > t tabel (3,272>2.02439). Uji f dengan hasil F hitung > F tabel atau 44,168> 3,25 sehingga dapat disimpulkan bahwa kepemimpinan dan motivasi kerja berpengaruh terhadap kinerja karyawan pada PT. Sani Galesong jaya.
Increasing Financial Inclusion of Generation Z Through Digital Literacy, Lifestyle, and Qris Mediated Path Analysis Indriana; Muhammad Yusuf; Lina Mariana; Asryanti; Nur Sandi Marsuni; Ismawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.43835

Abstract

Purpose: This research aims to examine the role of digital literacy and lifestyle in strengthening financial inclusion among Generation Z, with the usage of the Quick Response Code Indonesian Standard (QRIS) as a mediating variable. Methodology/approach: This study employs a quantitative approach using a cross-sectional survey design. Data were composed from students of faculties of economics and business at several universities in South Sulawesi using purposive sampling techniques. Path analysis was applied to analyze the relationships among digital literacy, lifestyle, QRIS usage, and financial inclusion. Findings: The discoveries present that digital literacy and lifestyle have a significant influence on QRIS usage. Furthermore, QRIS usage plays a mediating role in strengthening the correlation between digital literacy, lifestyle, and financial inclusion among Generation Z. Practical implications: The outcomes give practical insights for policymakers, financial institutions, and educational institutions in constructing strategies to strengthen financial inclusion through digital payment systems targeting Generation Z. Originality/value: This study offers empirical evidence on the mediating part of QRIS in financial inclusion, an area that remains underexplored in the context of Generation Z in Indonesia.
PERHITUNGAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR RODA DUA (2) MERK YAMAHA PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI SELATAN Lina Mariana; Yola Miranda
Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3400

Abstract

This study aims to determine the system of calculation and tax collection of two-wheeled motor vehicles (2) at the Regional Revenue Agency (BAPENDA) of South Sulawesi Province. The study was conducted for two months from January to February 2020. This research used a descriptive method with a qualitative approach. The type of data used is primary data and secondary data. Data collection is done by interview and documentation. The results showed the calculation system of Motorized Vehicle Tax (2) of Yamaha Brands in the Regional Revenue Agency (BAPENDA) of South Sulawesi Province, namely the Selling Value of Motor Vehicles at times with PKB rates. And the motor vehicle tax collection system at the Regional Revenue Agency is through the Samsat office.
ANALISIS PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT (2) ATAS JASA SEWA TANAH DAN/BANGUNAN PADA PT. ANGKASA PURA I (Persero) MAKASSAR Fiqram Ramadhan Effendy; Lina Mariana
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6325

Abstract

This study aims to determine the calculation and withholding of final income tax article 4 paragraph 2 on land and/building rental services (space lease) carried out at PT. ANGKASA PURA I (Persero). The type of research used is a method with a qualitative approach. Qualitative data is data in the form of numbers used in this study such as evidence of income tax collection and tax deductions for specific airport services for land and/or building leases. After conducting the analysis and discussion, the authors conclude that the withholding of the final income tax article 4 paragraph 2 of land and / building rental services (space rental) at PT.Angkasa Pura I (Persero) is in accordance with the provisions of the KMK. No120/KMK.03/2002 using a rate of 10% with a tax base (DPP) of the gross amount of the rental value
Mechanism Of Calculation Of Advertising Tax Reporting And Delivery At Pt Mega Nikmat Persada Nusantara Makassar Moh. Yasin Noor; Lina Mariana; Adrian Adrian
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7513

Abstract

This research was conducted at PT Mega favors Persada Nusantara Makasaar with the aim of knowing whether the process of calculating and reporting and depositing billboard taxes at PT Mega Nimat Persada Nusantara is in accordance with the provisions of Perwali Makassar No. 40 of 2015. The method used in this research is descriptive in which each data is collected and analyzed then conclusions are drawn and the type of research used is descriptive qualitative. in accordance with the existing regulations in Makassar
Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021 Nur Sandi Marsuni; Yulitasari Yulitasari; Lina Mariana
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9522

Abstract

This study aims to analyze the effect of leverage and company size on tax avoidance. The independent variables used are leverage and company size. The dependent variable used is tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The method of determining the sample used is purposive sampling method with a sampling technique using certain criteria, obtained 21 companies that meet the sample criteria in this study during the observation period of 3 consecutive years so that the total sample is 63. The method of analysis of this study uses multiple linear regression. The results of this study indicate that the Leverage variable has a significant positive effect on Tax Avoidance and Company Size has no significant effect on Tax Avoidance. Then simultaneously, the Leverage variable, and Firm Size have a significant effect on Tax Avoidance.
Evaluation of the Effectiveness of Carbon Tax as a Tool for Controlling Air Pollution in Indonesia: Challenges and Opportunities Abdul Wahab; Sariana Damis; Lina Mariana; Hernianti Harun; Nur Sandi Marsuni
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.
Co-Authors . Abdul Wahab Abdul Wahab Abdul Wahab Adi Siswanto Adi Siswanto Aditya Halim Perdana Kusuma Putra Putra Adrian Adrian Adrian Adrian Adrianus Parenden Agung Wicaksono Ahmad Firdaus Ahmad Firdaus Ahmad Firdaus, Ahmad Ainun Syaifa, Tamira Altin, Muhammad Anastasia D'Ornay Andi Pattarani Andi Saprianti Apiaty K Amin Apiaty Kamaluddin Aptiaty Kamaluddin Arsyad Paweroi Arwaty, Arwaty Asryanti 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 Fiqram Ramadhan Effendy Haeruddin Haeruddin Hartawati, Sri Indira Harun, Hernianti Hasniaty Hatidja, St Hatidja, St. Hernianti Harun Hernianti Harun Hidayat Marmin Hidayat Marmin Husni Bt Salam Husni Salam I, Ilmiah Idja, St.Hatidja Imran Tahalua Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indriana Ismawati Ismawati Ismawati Jamaluddin Jamaluddin Jamaluddin Jamaluddin Junaidin - Junaidin, Junaidin K Amin, Apiaty Kencanawati, Dewi M. Yusuf Alfian Rendra Anggoro KR Marsuni, Nur Sandi Matteo Rossi Megawhati Artiyany Megawhaty Artiyany Meida Rachmawati Meida Rachmawati Miranda, Yola Moh. Yasin Noor Muh Rizal Halim Muh. Dakhri Muh. Ramli Muhammad Yusuf MUHAMMAD YUSUF Munifa Munifa 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 Nur Sandi Marsuni Nur Sandi Marsuni Nurhaedar Nursiah, Andi Nurul Fitrah Yani R, Masmarulan Rachman, Siswati Ramadhani, Nurul Syahri Roslina Alam Rosmiati Rosmiati Ruki Ambar Arum Rusli Rusli Siri Sanusi, M Dakhri Sariana Damis Sariana Damis Shofiana Syam Sri Indira Hartawati Sri Indira Hartawati Sri Indira Hartawati St. Hatidja St. Hatidja St. Hatidja - Suriani Suriani SURYA DHARMA Suryani, Anny Syarifuddin Syarifuddin - Syarifuddin Syarifuddin Tai Minh Quach Thaha, Salmiyah Utina, Dian Anggriani Wagiman S Wibowo, J Ari WK, Muh. Yasin Noor Yola Miranda Yuliani, Nur Fadny Yulitasari Yulitasari Yulitasari, Yulitasari