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Environmental Taxes: Challenges and Opportunities for Sustainable Development Ahmad Firdaus; Abdul Wahab; Lina Mariana; 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 Effectiveness of Government Regulation of the Republic of Indonesia Number 11 of 2017 Concerning the Management of Civil Servants on the Discipline Level of Government Employees Andi Pattarani; Lina Mariana; Hidayat Marmin; Aditya Halim Perdana Kusuma Putra
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.608

Abstract

The aims of this research are: (1) To know and analyze the effectiveness of Government Regulation no. 11 of 2017 concerning the management of civil servants for employee discipline in the Palopo City Government; and (2) to know and analyze the factors that influence the effectiveness of the implementation of Government Regulation No. 11 of 2017 concerning the management of civil servants for employee discipline in the Palopo City Government. This research is descriptive research with an empirical approach. The descriptive research method uses primary data with data collection techniques such as documentation, interviews, and questionnaires. The population in this study were all employees in the Municipal Government of Palopo. The sample in this study was determined to be as many as 45 respondents using a purposive sampling technique. The results of the survey show that: (1) Government Regulation Number 11 of 2017 concerning the Management of Civil Servants for employee discipline in the Palopo City Government is implemented ineffectively which is generally considered to be less effective, especially those rules contained in Article 229, namely: (1) To ensure the maintenance of order in the smooth implementation of their duties, civil servants must comply with civil servant discipline; (2) Government agencies are required to enforce discipline against civil servants and carry out various efforts to improve discipline; (3) Civil servants who commit disciplinary violations are subject to disciplinary punishment; (4) Disciplinary punishment for civil servants is imposed by officials who have the authority to punish; and (2) PNS quality factors, PNS behavior, PNS welfare, legal structure, legal culture, legal knowledge, and legal sanctions affect the ineffective implementation of Government Regulation Number 11 of 2017 concerning Management of Civil Servants towards employee discipline in the Palopo Municipal Government, so that the implementation of these seven factors needs to be maximized
Employee Excellence and Workplace Diversity: Key Drivers of Satisfaction, Retention, and Brand Success in Ethnic Restaurants St Hatidja; Bahtiar; Lina Mariana; Tai Minh Quach
Global Review of Tourism and Social Sciences Vol. 1 No. 2 (2025): Global Review of Tourism and Social Sciences
Publisher : Yayasan Ghalih Pelopor Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/grtss.v1i2.319

Abstract

This study investigates how employee skills and workplace diversity influence customer satisfaction, brand awareness, and employee retention in Indonesian restaurants in Taiwan. Using Structural Equation Modeling (SEM), the research explores the direct and indirect effects of these variables, with customer satisfaction acting as a crucial mediator. The findings highlight that employee skills significantly enhance customer satisfaction, which directly strengthens brand awareness and customer retention. Likewise, workplace diversity enriches customer experience, improving satisfaction and broadening brand reach. Notably, customer satisfaction mediates the relationships between employee skills, workplace diversity, and retention, underscoring its pivotal role in linking workforce dynamics to business outcomes. This paper contributes to Human Capital Theory and Social Exchange Theory, emphasizing the strategic value of developing employee skills and fostering workplace diversity. Practical implications suggest that restaurant owners should invest in training programs and inclusive workplace policies to enhance customer experience, build brand loyalty, and reduce employee turnover, ultimately driving business success.
Penyuluhan Dan Sosialisasi Perda Kota Makassar No 7 Tahun 2009 Idja, St.Hatidja; K Amin, Apiaty; Mariana, Lina; Thaha, Salmiyah
ABDINE: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2021): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Riau Pesisir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v1i2.210

Abstract

The purpose of community service activities is to provide education and information to the people of the city of Makassar specifically in Ujung Pandang, Makassar and Rappocini sub-districts. The people of Makassar city in general are still not aware of local regulations regarding health services. Most residents of Makassar city complain about health services in the city of Makassar. And some residents only know about health services through BPJS and KIS (Healthy Indonesia Card). So it is necessary for the government to cooperate with related parties to conduct socialization and counseling of Regional Regulations regarding health services. The result of PKM activities is that participants know the regional regulation number 7 of 2009, participants are able to socialize to their environment about the regulation. Tujuan kegiatan pengabdian masyarakat adalah untuk memberikan edukasi dan informasi kepada masyarakat kota Makassar khususnya kecamatan Ujung Pandang, Kecamatan Makassar dan Kecamatan Rappocini. Masyarakat kota Makassar pada umumnya masih kurang mengetahui peraturan daerah tentang pelayanan kesehatan. Sebagian besar warga kota Makassar mengeluhkan pelayanan kesehatan di kota Makassar. Dan sebagian warga hanya mengetahui pelayanan kesehatan melalui BPJS maupun KIS (Kartu Indonesia Sehat). Sehingga perlunya pihak pemerintah bekerjasama dengan pihak terkait untuk melakukan sosialisasi dan penyuluhan Perda mengenai pelayanan kesehatan. Hasil kegiatan PKM adalah peserta mengetahui perda nomor 7 tahun 2009,  peserta mampu mensosialisasikan ke lingkungan mereka tentang perda tersebut.
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 : Institut Teknologi dan Bisnis Riau Pesisir

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.  
PKM-Penguatan Kapasitas Pelembagaan Bumdes SMB Timbuseng Melalui Pelatihan dan Pendampingan Manajemen Usaha di Desa Timbuseng Kabupaten Gowa Hatidja, St; Mariana, Lina; Jamaluddin, Jamaluddin; Aisyah, Nur; Ainun Syaifa, Tamira
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Riau Pesisir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i2.1684

Abstract

BUMDes sebagai lembaga yang dikelola oleh aparatur desa BUMDes memanfaatkan kondisi wilayah di daerahnya untuk di kembangkan bersama mitra terkait. Salah satu daerah yang disinggung tersebut adalah Desa Timbuseng Kab Gowa yang menjadi fokus tempat tim pengabdian masyarakat.  Berdasarkan hasil observasi awal tim,ditemukan data bahwa Bumdes SMB  Timbuseng belum mampu melihat potensi desa untuk dijadikan sumber usaha, para pengurus Bumdes masih perlu di tingkatkan pengetahuan dan keterampilan dalam mengelola Bumdes, serta kurangnya fasilitas peralatan pengolahan sampah di Bumdes. Berangkat daripada permasalahan tersebut, PKM ini berupaya untuk menguatkan kapasitas pelembagaan Bumdes  Desa Timbuseng melalui desain model penguatan kapasitas dengan program pelatihan dan pendampingan. Tahap pengabdian kepada masyarakat dilakukan dengan menganalisis permasalahan melakukan pelatihan dan pendampingan  penyusunan Business Plan, manajemen keuangan, manajemen pemasaran, serta pemanfaatan teknologi kepada BUMDes. Peran mitra adalah menyiapkan peserta selama kegiatan. Luaran dari PKM ini adalah mitra mampu menyusun Business Plan, mitra mampu menyusun laporan keuangan sesuai standar akuntansi, mitra memanfaatkan teknologi tepat guna (mesin pencacah sampah plastik) untuk menunjang usaha persampahan, serta mampu memanfaatkan e-commerce dan media sosial untuk  memperkenalkan unit usaha Bumdes dan memasarkan produk-produk Bumdes.  Kontribusi yang diberikan kepada Bumdes adalah memberikan bantuan hibah peralatan Mesin Pencacah Sampah Plastik dari kemendiktisaintek.
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