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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 Amnesty: Jurnal Riset Perpajakan 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
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Politeknik Lembaga Pendidikan Dan Pengembangan Profesi Indonesia Makassar (LP3I)
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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
Pelatihan Kewirausahaan Dan Manajemen Usaha Pada Anggota Koperasi Serba Usaha Turin Desa Sampulungan Kabupaten Takalar Rachman, Siswati; Yuliani, Nur Fadny; Mariana, Lina
Jurnal IPMAS Vol. 1 No. 2 (2021): Mei - Agustus
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ipmas.1.2.2021.31

Abstract

Pengabdian kepada masyarakat merupakan suatu upaya Politeknik LP3i Makassar untuk memberikan sumbangan ilmu pengetahuan kepada masyarakat. Berdasarkan hal tersebut maka kami sebagai dosen Politeknik LP3i Makassar, mengajukan usulan kegiatan pelatihan Kewirausahaan dan Manajemen Usaha. Pengabdian Masyarakat yang dilaksanakan di Desa Sampulungan, Kecamatan Galesong Utara, Kabupaten Takalar. Pengabdian ini sasarannya adalah kelompok UMKM rumput laut yang juga merupakan anggota Koperasi Serba Usaha Turin. Secara umum masyarakat desa Sampulungan berprofesi sebagai nelayan dan petani rumput laut. Rumput laut yang dipanen kemudian diolah menjadi dodol, sebagian diolah menjadi kue,sirup,bakso dan agar-agar. Usaha olahan rumput laut yang dilakukan oleh Koperasi Serba Usaha Turin merupakan salah satu usaha andalan warga Desa Sampulungan yang diharapkan mampu memberikan tambahan pendapatan bagi mereka. Usaha ini masih dilakukan secara sederhana, disebabkan karena adanya berbagai persoalan yang terjadi pada mitra seperti tidak berkembangnya keterampilan pada kelompok usaha rumput laut karena belum ditransformasikan kewirausahaan dan manajemen usaha. Selain itu, kelompok usaha rumput laut adalah ibu-ibu rumah tangga yang lebih disibukkan dengan urusan masing-masing, mereka masih beranggapan bahwa urusan memenuhi kebutuhan rumah tangga adalah tanggung jawab suami sebagai kepala rumah tangga. Target luaran yang diharapkan dari kegiatan ini, yaitu: 1) Terbentuknya entrepreneur mind set dan motivasi peserta agar lebih gigih dan giat menjalankan usahanya. 2) peserta mampu memahami manajemen usaha meskipun pada tahap level yang sederhana.
THE ROLE OF E-SPT TOWARDS INCREASING TAXPAYER COMPLIANCE WITH PERSONAL PERSONS IN REPORTING INCOME TAX (PPH) AT THE TAX SERVICE OFFICE (KPP) PRATAMA WEST MAKASSAR Mariana, Lina
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v14i2.2079

Abstract

This research aims to determine an individual taxpayer compliance rate in reporting the Electronic Income Tax Notification at Pratama West Makassar Tax Service Office (KPP). The type of research is descriptive qualitative, which researcher does the analysis by describing a circumtance that occur in the field or an object in the form of word description based on information obtained from the authorities, either through interviews or data that has been given. There are three methods to gather the data which are observation, interview, and documentation.The research took two month that was started on March 2018 to May 2018. The results of the research conducted indicate that E-SPT has less role in increasing individual taxpayer compliance in reporting income tax at Pratama Makassar West Tax Service Office (KPP). From year to year, there has been a significant decline from 2015 to 2017. The level of compliance of individual taxpayers in reporting timely e-SPT PPh in 2015 amounted to 38.59%, then in 2016 the level of compliance decreased to 13 , 41% and in 2017 the level of compliance was 4.03%.
THE EFFECT OF TEACHER EDUCATION AND DISCIPLINE ON THE PERFORMANCE OF TEACHERS IN SMA NEGERI 2 MAJENE Mariana, Lina
Jurnal Ekonomi Balance Vol. 15 No. 1 (2019): (June 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2153

Abstract

The Effect of Teacher Education and Work Discipline on Teacher Performance of  Majene 2 Senior High School. This study aims to determine whether Education has an effect on Teacher Performance in Majene 2 High School and to determine whether Work discipline influences Teacher Performance in Majene 2 Senior High School. The type of research data used is quantitative data using data analysis techniques. Data collection methods are used with questionnaire, interview and documentation techniques. This research was conducted for three months from January to March 2019. The results showed that there was no significant effect of education on the performance of the teachers of Majene 2 High School and there was a significant effect of work discipline on the performance of Majene 2 High School teachers.
LAND AND BUILDING TAX COLLECTION AND PAYMENT MECHANISM IN MAKASSAR REGIONAL REVENUE AGENCY Mariana, Lina
Jurnal Ekonomi Balance Vol. 15 No. 1 (2019): (June 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i2.2183

Abstract

This research paper aims to determine the mechanism of billing and payment of land and building taxes at Badan Pendapatan Daerah, considering that the earth tax and buildings have been transferred to local taxes and newly operated in early 2015. This research used the qualitative descriptive method  that is the type of research used by the research to describe the results of observation data obtained. The results showed that the mechanism of billing and payment of land and building tax begins with the issuance of Tax Return Notification (SPPT). The taxpayer may obtain the Notice of Withholding Tax to the service of the integrated unit or tax collector of the land and building and then pay the tax payable. Payment can be made through POS office, or via online through Automated Teller Machine (ATM) or Bank which has been appointed by City Revenue Board of Makassar.
OPPORTUNITY FOR CAPITAL PARTICIPATION AND GRANTS IN PDAM TIRTA WAESAI, BARRU REGENCY (STUDY ANALYSIS OF REGIONAL FINANCIAL CAPABILITIES AND PDAM CAPABILITIES) Siswanto, Adi; Mariana, Lina; Dakhri, M.
Jurnal Ekonomi Balance Vol. 16 No. 1 (2020): (June 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i2.4547

Abstract

This type of research uses a combination research method. Namely by combining quantitative and qualitative research methods. Data analysis techniques are the SWOT analysis method, regional financial capacity analysis (KKD), regional capability level analysis and Full Cost Recovery (FCR) analysis. The results showed: 1) PDAM Barru Regency Program Plan after obtaining capital participation from the Regional Government of Barru Regency is a) plan for funding activities for urban drinking water grant, free water connection for low-income communities (MBR), b) provision of water meters, c) construction of intake wells, d) construction of pump housings, e) installation of 5lt / sec cap intake pumps, f) procurement of Ø 6 ”GIP pipes, intake pumps and accessories, g) roof rehabilitation and additional space for Marolly installation operation houses and h) land acquisition Marolly intake well., 2) Regional Financial Capability of Barru Regency in distributing grant assistance in the form of Equity Participation to PDAM Barru Regency and 3) PDAM Barru Regency contribution to Regional Original Revenue is the contribution of PDAM Barru Regency to Barru Regency Government if Regional Government Capital Participation is implemented namely assisting the government in achieving Sdg's 100-0-100 targets and achieving SPM 100%. ak ses clean water.
Analysis of Financial Ratios on the Performance of PDAM Tirta Waesai, Barru Regency Firdaus, Ahmad; Siswanto, Adi; Mariana, Lina
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7869

Abstract

The objectives of this study are: To analyze Financial Ratios to assess the performance of PDAM Tirta Waesai, Barru Regency. This study discusses Liquidity Ratio Analysis and Profitability. The data used in this study are primary data and secondary data. The type of research used is descriptive quantitative research that aims to find factual information. The object used in this study is the financial report in the form of a Balance Sheet and Loss Report of PDAM Tirta Waesai Kab Barru for the period 2016 to 2020. The data analysis method used is Time Series financial performance analysis. The results of the study seen from the liquidity ratio based on the current ratio, it can be said that PDAM Tirta Waesai has a good ability to pay off its debts. If viewed from the profitability ratio based on ROI, PDAM Tirta Waesai is still in a net loss condition.
Digital Economy Taxation in Global Perspective: A Systematic Literature Review and Cross-Country Comparison Anastasia D'Ornay; Rusli; Mariana, Lina; Sariana Damis; Hernianti Harun; .; Matteo Rossi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/f6302t69

Abstract

This study systematically examines the evolution, implementation, and challenges of digital economy taxation across various jurisdictions to provide a comprehensive understanding of global policy trends. Using the PRISMA (2020) framework, a systematic literature review was conducted covering 65 peer-reviewed articles, policy papers, and institutional reports published between 2020 and 2025. The review identifies three dominant themes: (1) the emergence of Digital Services Taxes (DST) and their fiscal implications, (2) the implementation of the OECD/G20 Two-Pillar Solution emphasizing global minimum taxation, and (3) administrative digitalization for tax compliance improvement. A cross-country comparison highlights significant disparities between developed and developing economies in policy adoption, compliance infrastructure, and digital readiness. While OECD member states prioritize the harmonization of tax bases and avoidance of double taxation, developing nations focus on revenue mobilization and fairness in taxing digital activities. The findings reveal that the global minimum tax enhances coordination among multinational enterprises but poses administrative challenges in low-income countries. The study contributes to international taxation discourse by integrating evidence from diverse contexts and proposing a conceptual model linking digital transformation, tax equity, and compliance efficiency. Future research should explore the long-term economic and behavioral impacts of digital tax regimes, especially in the context of global e-commerce and cross-border data monetization.
IMPROVING THE QUALITY OF TEACHING LEARNING PROCESS OF WRITING CLASS THROUGH LESSON STUDY Mariana, Lina -; Nurhajati, Diani
Nusantara of Research : Jurnal Hasil-hasil Penelitian Universitas Nusantara PGRI Kediri Vol 2 No 2 (2015)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.873 KB)

Abstract

AbstractLesson Study (LS) is a professional development process that Japanese teachers engage into systematicallyexamine their practice, with the goal of becoming more effective. In the application teachers or lecturers mustalways improve the quality of teaching learning process that covers preparing syllabus and lesson plan,creating conducive classroom atmosphere and carrying assessment. They can do by cooperating with theircolleagues to reach better results. Many teachers are satisfied with the results of teaching learning process. Infact, there are many weaknesses that they do not realize. This research was carried out to answer thequestion: How does LS improve the quality of teaching learning process of writing class? The results provethat there are a lot of improvements on writing class, e.g. the materials are more challenging, the students aremore actively involved during the interaction, the lecturer has more open to receive critics from her colleague,and the students get better achievement in writing.
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.
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 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 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 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 Muh Rizal Halim Muh. Dakhri Muh. Ramli MUHAMMAD YUSUF Muhammad Yusuf 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 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 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 Yuliani, Nur Fadny Yulitasari, Yulitasari