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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) ABDINE Jurnal Pengabdian Masyarakat 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 Advances in Human Resource Management Research 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 Income Journal of Economics Development Global Review of Tourism and Social Sciences Balance: Jurnal Ekonomi Maneggio Amnesty: Jurnal Riset Perpajakan
Lina - Mariana, Lina -
Politeknik Lembaga Pendidikan Dan Pengembangan Profesi Indonesia Makassar (LP3I)
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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Work-Life Balance on Performance of Career Women: Mediated by Family Support Mariana, Lina; Baharuddin, Ceskakusumadewi; Panus, Panus
Advances in Human Resource Management Research Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ahrmr.v4i1.731

Abstract

Purpose: This study aims to analyze the effect of work-life balance on the performance of career women and assess the role of family support as a mediating variable. This study seeks to provide empirical insight into how family and life role management affect the professional performance of women working in a police environment. Research Method: This study employs a quantitative approach, with primary data collected via questionnaires. The research sample comprised 25 female police officers and civil servants, selected using a total sampling technique. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the direct and mediating effects of family support. Results and Discussion: The study indicates that work-life balance has a positive and significant effect on the performance of career women. In addition, family support has been proven to mediate this relationship, so that work-life balance supported by the family environment can strengthen the performance of female police officers in carrying out their official duties. Implications: This study contributes to the development of human resource management policies in police institutions, particularly regarding programs that support members' welfare and strengthen families' roles in supporting the performance of female personnel.
The Impact of Managerial Capabilities on the Effectiveness of Sustainable Economic Development: A Systematic Literature Review Ahmad Firdaus; Lina Mariana
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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

Abstract

Sustainable economic development has become a critical global priority, requiring organizations to balance economic growth with environmental sustainability and social equity. This study aims to examine the impact of managerial capabilities on the effectiveness of sustainable economic development through a systematic literature review. Using the PRISMA framework, this research analyzes 52 peer-reviewed articles published between 2021 and 2025, sourced from major academic databases including Scopus, Web of Science, ScienceDirect, and SpringerLink. The findings reveal that managerial capabilities—encompassing strategic decision-making, leadership, innovation management, and adaptability—play a central role in driving sustainability outcomes. These capabilities enable organizations to align business strategies with sustainability goals, optimize resource utilization, and respond effectively to dynamic environmental challenges. The study further identifies innovation as a key mediating variable that translates managerial competencies into sustainable performance, while leadership and organizational culture act as moderating factors that strengthen this relationship. Additionally, digital transformation emerges as a critical enabler that enhances managerial effectiveness by improving decision-making, operational efficiency, and organizational agility. The results also highlight that managerial capabilities are particularly crucial in emerging economies, where institutional limitations and resource constraints demand adaptive and innovative approaches. This study contributes to the literature by integrating multiple theoretical perspectives and proposing a comprehensive framework linking managerial capabilities to sustainable economic development. The findings provide important implications for managers, policymakers, and researchers in advancing sustainability-oriented strategies.
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.
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.
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 Saprianti Apiaty K Amin Apiaty Kamaluddin Aptiaty Kamaluddin Arsyad Paweroi Arwaty, Arwaty Asryanti Baharuddin, Megawaty Ceskakusumadewi 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 Husni Bt Salam Husni Salam I, Ilmiah Imran Tahalua Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indriana Ismawati 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 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 Aisyah Nur Fadny Yuliani Nur Fadny Yuliani Nur Sandi Marsuni Nur Sandi Marsuni Nur Sandi Marsuni Nur Sandi Marsuni Nurhaedar Nursiah, Andi Nurul Fitrah Yani Panus, Panus 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 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 Thaha, Salmiyah Utina, Dian Anggriani Wagiman S Wibowo, J Ari WK, Muh. Yasin Noor Yola Miranda Yuliani, Nur Fadny Yulitasari Yulitasari Yulitasari, Yulitasari