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All Journal Journal of Education and Learning (EduLearn) JURNAL EKOLOGI BIROKRASI Jurnal Ilmiah Ekonomi Islam Al-Fikri: Jurnal Studi dan Penelitian Pendidikan Islam IKRA-ITH Informatika : Jurnal Komputer dan Informatika JURNAL PENDIDIKAN TAMBUSAI Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Patrawidya: Seri Penerbitan Penelitian Sejarah dan Budaya JIA (Jurnal Ilmiah Agribisnis) : Jurnal Agribisnis dan Ilmu Sosial Ekonomi Pertanian Jurnal Kridatama Sains dan Teknologi Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia Almufida: Jurnal Ilmu-Ilmu Keislaman MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial AL-Ishlah : Jurnal Ilmiah Hukum Aphorisme: Journal of Arabic Language, Literature, and Education IJGIE (International Journal of Graduate of Islamic Education) Jurnal Pengabdian kepada Masyarakat Nusantara Al'adzkiya International of Education and Sosial (AIoES) Journal Jurnal Komposit : Jurnal Ilmu-Ilmu Teknik Sipil Paedagogie: Jurnal Pendidikan dan studi ISlam Warisan: Journal of History and Cultural Heritage Jurnal Iqtisaduna Andalas International Journal of Socio-Humanities (AIJOSH) Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Tsaqofah: Jurnal Penelitian Guru Indonesia Journal of Sharia (JOSH) BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan AHKAM : Jurnal Hukum Islam dan Humaniora Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal An-Nahdlah: Journal of Islamic Studies Socius: Social Sciences Research Journal FENOMENA: Journal of Social Science Indonesian Journal of Political Studies Journal of Community Empowerment Amicus Curiae Analisis Sejarah Journal of Educational Research and Practice Branding: Jurnal Manajemen & Bisnis Journal Studies in Indonesian Language and Literature Jurnal Ilmu Pendidikan & Sosial (SINOVA) Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Interdisciplinary Explorations in Research Journal (IERJ)

Ahmad Muhajir, Ahmad

Diponegoro University

Author-ID : 518307

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Analisis Determinan Faktor Kepuasan Muzakki Di Yayasan Rumah Bintang Indonesia Listiasari, Rani; Ali Fikri, Yudistia Teguh; Irawati, Irawati; Muhajir, Ahmad; Maulana, Hendra; Mabruri, Kemal Al Kautsar
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.9869

In total, there are 200 muzakki who have distributed their zakat in the Foundation. As a non-profit organization, Rumah Bintang Foundation has very high demands to be able to collect as much zakat as possible and to utilize the collected zakat effectively and efficiently. This study aims to determine the factors that influence the satisfaction of muzakki in distributing their zakat. This research uses multiple linear regression method with SPSS 20 software. This research uses a quantitative approach. This research is used to examine certain populations or samples. Data collection techniques use research instruments, data analysis is quantitative/statistical in nature with the aim of testing the established hypotheses. Sources of data were obtained through the first data from the Rumah Bintang foundation and through interviews. From the results of the SPSS 20.0 output display, it shows that the adjusted R2 is 0.445, this means that muzakki's satisfaction can be explained by the place, product, promotion, and price variables only by 4.45% while the rest (100% -4.45% = 55.5 %) is explained by other variables. The calculation results produce a calculated F of 14.039 with a significance value of 0.001, because the significant value is less than 0.05 then Ha is accepted and Ho is rejected. So it can be concluded that product, place, promotion, and place have an effect on muzakki's satisfaction. Thus, it can be concluded that the null hypothesis which states "there is no influence between satisfaction factors and muzakki satisfaction" cannot be accepted which means accepting the alternative hypothesis which reads "there is influence between the satisfaction factors variables on muzakki satisfaction."

Hukum Adat Banjar Dalam Legislasi Lokal (Analisis Adat Masyarakat Banjar Dalam Pemanfaatan Sempadan Sungai Perspektif Fikih Dan Peraturan Daerah Kota Banjarmasin) Ahmad Syahir; Hanafiah, M.; Sukarni, Sukarni; Muhajir, Ahmad
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 2 No. 2 (2024): Implementation and Dynamics of Islamic Law and Civil Law in Indonesia
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v2i2.565

Abstract The city of Banjarmasin will always be identified with the river as the center of culture and civilization. Since ancient times, residents of Banjarmasin City have lived side by side with rivers. Many community activities are carried out on the river, such as trading, bathing, washing and other activities. The river in Banjarmasin City is also used by residents as a water transportation route. This research aims to analyze the use of river borders by the people of Banjarmasin City from the perspective of jurisprudence and regional regulations of Banjarmasin City. The significance of this research is to enrich the literature, especially the use of river borders from the perspective of jurisprudence and regional regulations. This research uses library research. The results of the study show that the use of river borders is regulated by the fiqh and regional regulations of the City of Banjarmasin. In fiqh, border is defined as harim an-nahar which cannot be owned according to Sharia. Likewise, regional regulations also regulate the use of borders. Keywords: Riparian Zone, Local Legislation, Banjar Custom Abstrak Kota Banjarmasin tidak lepas dari keberadaan sungai sebagai pusat kebudayaan dan peradaban. Sejak jaman dahulu, warga Kota Banjarmasin telah hidup berdampingan dengan Sungai. Banyak aktivitas masyarakat dilakukan di atas sungai, seperti berdagang, mandi, mencuci, dan aktifitas lainnya. Sungai di Kota Banjarmasin juga dimanfaatkan warga sebagai jalur transportasi air. Penelitian ini menganalisis pemanfaatan sempadan sungai oleh masyarakat Kota Banjarmasin dari perspektif fikih dan peraturan daerah Kota Banjarmasin. Tujuan peneilitian ini adalah untuk menambah kahazanah kepustakaan khususnya dalam pemanfaatan sempadan sungai dipandang dari sudut fikih dan peraturan daerah. Penelitian menggunakan studi pustaka atau library research. Dari hasil kajian menunjukkan pemanfaatan sempadan sungai telah diatur oleh fikih dan juga peraturan daerah Kota Banjarmasin. Dalam fkhazanah fikih, sempadan diartikan harim an-nahar yang secara syar’i tidak dapat dimiliki. Demikian halnya dengan peraturan daerah juga telah mengatur pemanfaatan sempadan. Kata Kunci: Sempadan, Legislasi Lokal, Adat Banjar.

Akad Dan Tradisi Jual Beli Masyarakat Banjar Persfektif Hukum Ekonomi Syariah Sharfina Permata Noor, Erla; Sukarni , Sukarni; Hanafiah, H.M.; Muhajir, Ahmad
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 2 No. 2 (2024): Implementation and Dynamics of Islamic Law and Civil Law in Indonesia
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v2i2.573

Abstract This article discusses the contract (akad) and trading traditions of the Banjar community in South Kalimantan, Indonesia. The Banjar people have a rich history in buying and selling practices, with the contract or agreement playing a central role. The study aims to: 1) understand the concept of contract (akad) in Islamic law, 2) examine in-depth the economic interactions in the buying and selling practices of the Banjar community, and 3) analyze the perspective of sharia economics on the economic traditions of the Banjar community. The research method used is a qualitative approach with a descriptive design. The findings show that in the buying and selling practices of the Banjar community, the contract (akad) or agreement covers various aspects such as price, product quality, delivery time, and payment, which are based on the principles of honesty, fairness, and mutual respect. The trading traditions of the Banjar community also reflect local cultural values, such as polite communication, the use of the Banjar language, and the practice of bargaining. Overall, the economic traditions of the Banjar community are generally aligned with the principles of sharia economics, although some practices may require further evaluation. Keywords: Contract (Akad), Buying and Selling, Banjar Community, Sharia Economic Law Abstrak Artikel ini membahas tentang akad dan tradisi jual beli dalam masyarakat Banjar di Kalimantan Selatan, Indonesia. Masyarakat Banjar memiliki sejarah yang kaya dalam praktik jual beli dan perdagangan, dengan akad atau perjanjian memegang peran sentral. Artikel ini bertujuan untuk: 1) memahami konsep akad dalam hukum Islam, 2) mengkaji secara mendalam interaksi ekonomi dalam praktik jual beli di masyarakat Banjar, dan 3) menelaah perspektif ekonomi syariah terhadap tradisi ekonomi masyarakat Banjar. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa dalam praktik jual beli masyarakat Banjar, akad atau perjanjian mencakup berbagai aspek seperti harga, kualitas barang, waktu penyerahan, dan pembayaran, yang didasarkan pada prinsip-prinsip kejujuran, keadilan, dan saling menghormati. Tradisi jual beli masyarakat Banjar juga mencerminkan nilai-nilai budaya lokal, seperti komunikasi yang sopan, penggunaan bahasa Banjar, dan praktik tawar-menawar. Secara umum, tradisi ekonomi masyarakat Banjar selaras dengan prinsip-prinsip ekonomi syariah, meskipun terdapat beberapa praktik yang perlu dievaluasi lebih lanjut. Kata Kunci: Akad, Jual Beli, Masyarakat Banjar, Hukum Ekonomi Syariah

Hukum Pidana dalam Adat Banjar: Integrasi Hukum Adat dan Hukum Pidana Nasional Rizani, Rasyid; Sukarni, Sukarni; Hanafiah, M.; Muhajir, Ahmad
Interdisciplinary Explorations in Research Journal Vol. 2 No. 2 (2024)
Publisher : PT. Sharia Journal and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ierj.v2i2.574

Abstract This paper discusses the legal system in Indonesia consisting of three systems, namely customary law, Islamic law, and western law. Islamic law was once applied in the Banjar Sultanate with the Sultan Adam Law which contains rules on social, criminal, and civil life. Criminal law during the Banjar Kingdom was based on Islamic law and local customs. Adat Badamai is still used today, allowing communities to resolve disputes locally. The integration of customary law with national criminal law can lead to conflicts between unwritten customary law and statutory-based criminal law. The type of research used in this research is normative legal research. While the research approach that the author uses in this paper is a legal approach, historical approach, and comparative approach. Keywords: law, criminal, adat, integration Abstrak Tulisan ini membahas tentang sistem hukum di Indonesia terdiri dari tiga sistem yaitu hukum adat, hukum Islam, dan hukum barat. Hukum Islam pernah diterapkan di Kesultanan Banjar dengan Undang-Undang Sultan Adam yang berisi aturan tentang kehidupan sosial, pidana, dan perdata. Hukum pidana di masa Kerajaan Banjar berbasis hukum Islam dan adat setempat. Adat Badamai masih digunakan hingga sekarang, memungkinkan masyarakat menyelesaikan sengketa secara lokal. Integrasi hukum adat dengan hukum pidana nasional dapat menimbulkan konflik antara hukum adat yang tidak tertulis dengan hukum pidana berbasis perundang-undangan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian hukum normatif. Sedangkan pendekatan penelitian yang penulis gunakan dalam tulisan ini adalah pendekatan Undang-undang, pendekatan Sejarah, dan pendekatan perbandingan. Kata kunci: hukum, pidana, adat, integrasi

Upaya Positivisasi Hukum Islam Wilayah Banjar (Telaah Eksistensi Harta Perpantangan Sebagai Ciri Khas Daerah) Arif Fitria, Rizal; Sukarni, Sukarni; Hanafiah, M.; Muhajir, Ahmad
Interdisciplinary Explorations in Research Journal Vol. 2 No. 2 (2024)
Publisher : PT. Sharia Journal and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ierj.v2i2.581

Abstract This article discusses the efforts to positivize Islamic law in the Banjar region, with a particular focus on examining the existence of 'harta perpantangan' (inherited communal property) as a distinctive regional characteristic. 'Harta perpantangan' is a form of wealth management that has long been a tradition in the Banjar community. Although not explicitly regulated in Islamic law, this practice remains preserved and upheld by the community. This research employs a qualitative approach with a case study method. Data was collected through interviews, observation, and document study. The results show that the efforts to positivize Islamic law in the Banjar region have been carried out through several initiatives, such as the integration of customary law norms into regional regulations, the establishment of Islamic law-based institutions, and the development of sharia-compliant financial products. In the context of 'harta perpantangan', although it is not explicitly regulated in Islamic law, the Banjar community continues to maintain this practice with various adjustments and modifications to align it with sharia principles. This indicates an effort to accommodate local wisdom in the process of positivizing Islamic law in the Banjar region. Keywords: Positivization of Islamic Law, 'Harta Perpantangan', Banjar Community Abstrak Artikel ini mengkaji upaya positivisasi hukum Islam di wilayah Banjar dengan fokus khusus pada eksistensi harta perpantangan sebagai salah satu ciri khas daerah. Harta perpantangan merupakan konsep warisan budaya masyarakat Banjar yang memiliki nilai hukum dan sosial yang signifikan. Dalam konteks hukum Islam, positivisasi hukum bertujuan untuk mengintegrasikan norma-norma Islam ke dalam sistem hukum nasional secara formal. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus dan analisis dokumen untuk mengeksplorasi bagaimana harta perpantangan diakui dan diimplementasikan dalam hukum positif di wilayah Banjar. Temuan penelitian menunjukkan bahwa upaya positivisasi hukum Islam di Banjar tidak hanya memperkuat identitas budaya lokal, tetapi juga berkontribusi pada keberagaman hukum nasional Indonesia. Artikel ini mengusulkan beberapa rekomendasi untuk peningkatan harmonisasi antara hukum adat dan hukum Islam dalam kerangka hukum nasional, guna menjaga keberlanjutan tradisi dan memajukan keadilan sosial. Kata Kunci: Positivisasi, Hukum Islam, Adat Banjar, Eksistensi Harta Perpantangan.

Implementasi Hukum Islam Pada Perilaku Ekonomi Komunitas Pedagang Banjar Adim, Abd.; Sukarni, Sukarni; Hanafiah, M.; Muhajir, Ahmad
Interdisciplinary Explorations in Research Journal Vol. 2 No. 2 (2024)
Publisher : PT. Sharia Journal and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ierj.v2i2.604

Abstract This research discusses several aspects of the economic behavior of the Banjar traders community, economic activities, types of trading businesses, and the implementation of Islamic law on economic behavior, as well as how Islamic law can be applied to economic practices if linked to the Banjar treasures which include traditions (Business, Work, and time), the value of money and business competition that is developing in the Kalimantan region, especially among the Banjar people. Reviewing from historical facts and phenomena that appear in reality and writings in circulation, the economic behavior of the Banjar trading community has its own uniqueness, known as religious traders, although the problems that arise often trigger big questions, is it true that the economic behavior of the Banjar traders community has implemented Islamic law in ìthe trading area to support the religious trader's statement. According to Max Weber, religion is a differentiator between Western and Eastern culture, meanwhile, according to Jaquin Austria, the Islamic economic school is a stronger economic school and now this school of thought has led the world, so that the influence of religious thought on the economy provides an insight into social stratification. In this research, we try to dissect and present the actual facts by prioritizing the fundamental values in the economic behavior of the Banjar traders community from the perspective of Islamic law as the main basis for muamalah. Keywords: Implementation, Islamic Law, Economic Behavior, Banjar Traders Abstrak Penelitian ini membahas beberapa hal perilaku ekonomi komunitas pedagang Banjar, aktivitas ekonomi, jenis-jenis usaha perdagangan, dan implementasi hukum Islam pada perilaku ekonomi, serta bagaimana hukum Islam tersebut bisa diterapkan pada praktik ekonomi jika dipertautkan dengan khazanah Banjar yang meliputi tradisi (Usaha, Kerja dan waktu), Nilai uang dan Persaingan usaha yang berkembang di wilayah kalimantan, terutama di kalangan orang Banjar. Ditinjau dari fakta sejarah maupun fenomena yang nampak pada realita dan tulisan yang beredar, bahwa perilaku ekonomi komunitas pedagang Banjar memiliki keunikan tersendiri yang dikenal dengan pedagang religius, meskipun problem yang muncul sering kali memicu pertanyaan besar, benarkah perilaku ekonomi komunitas pedagang Banjar sudah mengimplementasikan hukum Islam di area perdagangan untuk mendukung statement pedagang yang agamis tadi. Menurut Max Weber agama merupakan pembeda antara budaya Barat dan Timur, sedangkan, menurut Jaquin Austria mengatakan bahwa mazhab ekonomi Islam adalah mazhab ekonomi yang lebih kuat dan sekarang mazhab ini telah memimpin dunia, sehingga pengaruh pemikiran keagamaan terhadap perekonomian memberikan pandangan tentang stratifikasi sosial. Pada penelitian ini mencoba membedah dan menyajikan fakta sebenarnya dengan mengedepankan nilai-nilai yang mendasar pada perilaku ekonomi komunitas pedagang Banjar ditinjau dari perspektif hukum Islam sebagai landasan pokok bermuamalah. Kata kunci: Implementasi, Hukum Islam, Perilaku Ekonomi, Pedagang Banjar

Analisis Peran Usaha Kopi Keliling dalam Memenuhi Kebiasaan Konsumsi Mahasiswa di Sekitar UMSU Muhajir, Ahmad; Saragih, Imelda; Amsari, Syahrul
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Penelitian ini bertujuan menganalisis pengaruh kebiasaan konsumsi kopi di kalangan mahasiswa terhadap dinamika usaha kopi keliling yang beroperasi di sekitar Universitas Muhammadiyah Sumatera Utara (UMSU). Menggunakan pendekatan kualitatif, data primer dikumpulkan melalui wawancara mendalam dengan tiga pelaku usaha kopi keliling Bang Ahmat, Bang Rojak, Bang Didit. Hasil penelitian menunjukkan bahwa kebiasaan konsumsi kopi yang tinggi di kalangan mahasiswa sebelum atau sesudah kuliah menciptakan ceruk pasar yang stabil bagi usaha kopi keliling. Faktor utama keberhasilan usaha ini adalah fleksibilitas lokasi dekat gerbang UMSU dan area kos, modal yang rendah, dan pelayanan yang cepat dan ramah. Target pelanggan didominasi oleh mahasiswa UMSU (90%). Kendala utama yang dihadapi adalah cuaca buruk dan isu lokasi berjualan. Disimpulkan bahwa konsumsi kopi mahasiswa tidak hanya bersifat individu, tetapi juga memengaruhi ekonomi lokal mikro, di mana usaha kopi keliling berperan vital dalam menyediakan akses kopi yang terjangkau dan dekat, serta menjadi sarana interaksi sosial.

Implementation Model Of Integrated Islamic Education Curriculum Based On Tauhidik: Case Study At Sd Abata Islamic School Karawang Muhajir, Ahmad; Amirudin, Amirudin; Arifudin, Yadi Fahmi
IJGIE (International Journal of Graduate of Islamic Education) Vol. 7 No. 1 (2026): March
Publisher : Master of Islamic Studies Masters Program in the Postgraduate Institute of Islamic Studies Sultan Muhammad Syafiuddin Sambas, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/ijgie.v7i1.4406

This study aims to describe the implementation model of an integrated Islamic Religious Education (IRE) curriculum at SD Abata Islamic School Karawang. The background of this study is the need to strengthen the synergy between IRE learning and general subjects and Islamic values to support student character development. The research method used a qualitative case study approach with the main techniques of participatory observation, in-depth interviews, and document analysis, involving a total of 15 informants consisting of the principal, IRE teachers, classroom teachers, curriculum coordinators, students, and parents. The results showed that the PAI curriculum integration model comprised three main components: (1) the development of learning themes that linked PAI competencies with cross-subject competencies; (2) collaboration among teachers in designing contextual and Islamic-based learning; and (3) evaluation that covered cognitive, affective, and spiritual aspects. This implementation model was carried out consistently for one semester based on a cycle of planning, implementation, and evaluation. As a result, the application of the integrated curriculum model was proven to improve students' understanding of religious values, strengthen attitudes of tolerance and discipline, and support the achievement of more holistic learning outcomes. This study recommends that schools adopt this model as a framework for developing an integrated PAI curriculum and provide ongoing training for teachers to optimize its implementation.

Kemampuan Menentukan Majas Dalam Buku Pakrimpungang Sanjak Mangkasarak Bori Malabbiritta Siswa Kelas XI SMK Negeri 1 Gowa: The Ability to Determine Figures of Speech in the Book Pakrimpungang Sanjak Mangkasarak Bori Malabbiritta of Class XI Students of State Vocational School 1 Gowa Muhajir, Ahmad; Usman , Usman; Hajrah, Hajrah
Journal Studies in Indonesian Language and Literature Vol. 2 No. 2 (2025): Journal Studies in Indonesian Language and Literature
Publisher : Journal Studies in Indonesian Language and Literature

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Penelitian ini bertujuan untuk mendeskripsikan Kemampuan Menentukan Majas Dalam Buku Pakrimpungang Sanjak Mangkasarak Bori Malabbiritta Siswa Kelas XI SMK Negeri 1 Gowa. Penelitian ini bersifat deskriptif kuantitatif. Populasi dalam penelitian ini adalah seluruh siswa kelas XI SMK Negeri 1 Gowa yang berjumlah 272 Orang. Sampel yang dipilih sebanyak 30 orang. Penarikan sampel dilakukan dengan teknik sampel acak (random sampling). Teknik yang digunakan pada penelitian ini adalah teknik tes. Hasil penelitian, dapat disimpulkan bahwa Kemampuan Siswa Kelas XI SMK Negeri 1 Gowa dalam Menentukan Majas Dalam Buku Pakrimpungang Sanjak Mangkasarak Bori Malabbiritta berada pada kategori "Cukup Mampu" dengan rata-rata nilai 66. Meskipun sebagian besar siswa memiliki pemahaman yang cukup baik, masih terdapat beberapa siswa yang mengalami kesulitan dalam mengidentifikasi, memetakan, dan memahami majas dalam puisi. Untuk meningkatkan kemampuan siswa dalam aspek ini, diperlukan strategi pembelajaran yang interaktif, seperti diskusi kelompok, analisis teks sastra secara mendalam, serta pemberian latihan yang lebih beragam agar siswa dapat memahami penggunaan majas dalam puisi dengan baik.

PEMBERDAYAAN KOMUNITAS SEBAGAI STRATEGI PENINGKATAN KEPATUHAN PAJAK KENDARAAN BERMOTOR DI KOTA PAREPARE Latief, Muh Iqbal; Tenriliweng, Andi Ahmad Hasan; Ras, Atma; Wulandari, Pratiwi; Muhajir, Ahmad; Rachmadani, Nur Vidiah; Akramullah, Ahmad
Journal of Community Empowerment Vol 4, No 3 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i3.36678

ABSTRAK Rendahnya kepatuhan masyarakat dalam membayar Pajak Kendaraan Bermotor (PKB) di Kota Parepare menjadi permasalahan serius yang menghambat optimalisasi pendapatan daerah. Hingga Oktober 2025, realisasi PKB baru mencapai Rp62,1 miliar dari target Rp73 miliar. Berbagai studi yang mengkaji tingkat kepatuhan masyarakat membayar pajak kendaraan bermotor di Kota Parepare dan hasil evaluasi semester pertama 2025 yang dilaksanakan Bapenda Kota Parepare, menyimpulkan bahwa permasalahan ini tidak hanya disebabkan faktor ekonomi dan administratif, tetapi juga faktor sosial-budaya seperti rendahnya kesadaran pajak, minimnya literasi fiskal, dan belum optimalnya pemanfaatan komunitas sebagai agen perubahan perilaku. Program pengabdian ini bertujuan meningkatkan kepatuhan masyarakat melalui pendekatan berbasis komunitas dengan mengintegrasikan perspektif sosiologis. Metode pelaksanaan meliputi sosialisasi awal melalui Focus Group Discussion (FGD), penyuluhan terpadu yang dihadiri 25 peserta dari berbagai elemen masyarakat, serta pembentukan "Komunitas Taat Pajak" yang terdiri dari Karang Taruna, komunitas ojek online, dan perwakilan wajib pajak. Evaluasi dilakukan melalui observasi partisipatif selama kegiatan, analisis diskusi dan testimoni peserta, serta dokumentasi komitmen kolektif yang tertuang dalam Piagam Komitmen dan MoU dengan Samsat Parepare. Hasil kegiatan menunjukkan perubahan paradigma masyarakat terhadap pajak dari beban administratif menjadi investasi sosial, terciptanya komitmen kolektif melalui penandatanganan Piagam Komitmen dan MoU dengan Samsat Parepare, serta terbentuknya jejaring sosial yang berpotensi menjadi penggerak kepatuhan berkelanjutan. Program ini membuktikan bahwa pendekatan berbasis komunitas efektif membangun kesadaran fiskal dan modal sosial yang diperlukan untuk meningkatkan kepatuhan pajak di tingkat lokal.Kata kunci: Kepatuhan Pajak; Komunitas; Pemberdayaan Masyarakat; Pajak Kendaraan Bermotor; Kota Parepare. ABSTRACTThe low compliance of the community in paying Motor Vehicle Tax (PKB) in Parepare City has become a serious problem that hinders the optimization of regional revenue. Until October 2025, PKB realization only reached Rp62.1 billion out of a target of Rp73 billion. Various studies examining the level of community compliance in paying motor vehicle tax in Parepare City and the results of the first semester 2025 evaluation conducted by Bapenda (local term for Regional Revenue Agency) Kota Parepare concluded that this problem is not only caused by economic and administrative factors, but also socio-cultural factors such as low tax awareness, minimal fiscal literacy, and suboptimal utilization of communities as agents of behavioral change. This community service program aims to increase public compliance through a community-based approach by integrating sociological perspectives. Implementation methods include initial socialization through Focus Group Discussions (FGD), integrated counseling attended by 25 participants from various community elements, and the establishment of a "Tax-Compliant Community" consisting of Karang Taruna, online motorcycle taxi communities, and taxpayer representatives. Evaluation was conducted through participatory observation during activities, analysis of participant discussions and testimonies, as well as documentation of collective commitment outlined in the Commitment Charter and MoU with Samsat Parepare. The results of the activity show a paradigm shift in the community's perception of taxes from administrative burden to social investment, the creation of collective commitment through the signing of the Commitment Charter and MoU with Samsat Parepare, as well as the formation of social networks that have the potential to become drivers of sustainable compliance. This program demonstrates that a community-based approach is effective in building fiscal awareness and social capital necessary to increase tax compliance at the local level.Keywords: Tax Compliance; Community; Community Empowerment; Motor Vehicle Tax; Parepare City.

Co-Authors Achmad Junaedi Sitika Aderianti, Gian Adim, Abd. Adiyono Ahmad Syahir Akramullah, Ahmad Ali Fikri, Yudistia Teguh Amelia Rahmaniah Amirudin Amirudin Amnar, Harve Amsari, Syahrul Anshari, Muhammad Redha Anwar, Sakaria To Arif Fitria, Rizal Arisnawawi Arita Marini Arlingga, Delfan Atin Supriatin, Atin Bambang Supriyadi Batubara, Taslim Chayati, Nurul Daulay, M. Zainuddin Desy Safitri Dimas, Ahmad Dimas Dyani Prades Pratiwi Eka Wahyuni Eko Nursalim, Eko Endang Fatmawati Fathurrahman Fathurrahman Fauzannur, Fauzannur FAUZI Fyka, Samsul Alam Gayatri, Satya Habibi, Nur Muhammad Haddade, Abdul Wahid Hajrah Hajrah, Hajrah Hanafiah, H.M. Harsono, Shabrina Utami Hawa, Andina Meutia Herliana, Yasmin Nona Husen, La Ode Ilma Sarimustaqiyma Rianse Ilyas, Sadriani Irawati Irawati Islamiati, Munica Iva Sarifah Juanda Nawawi, Juanda Kamri Ahmad Kappaja, Ismail Karimah, Ima Rahmatul Kasogi, Adnan Khafi, Achmad Kusumah, Aris Fajar Latief, Muh Iqbal Leola Dewiyani Listiasari, Rani Lubis, Hafnita Sari Dewi Lubis, Siti Syahrani Lutfi, Mukhtar M, Misbahuddin M. Hanafiah Mabruri, Kemal Al Kautsar Mailin, Mailin Manalu, Simon Patar Rizki Marlina Marpaung, Wilson Martha Aznury Maulana, Hendra Mohammad Abdul Mukhyi Muhamad Lutfi Muhammad Andi Septiadi Muhammad Umar Maya Putra Muhammad Yasin Mulyani, Defi Tri Muslimah Muslimah Mutiah, Aulia Nasution, M. Afif Herliandi Nasution, Muhammad Afif Herliandi Nst, M. Afif Herliandi Nuh, Ahmad Okta Firmansyah Panjaitan, Tuah Pasaribu, Aria Masdiana Patimah, Lilis Permana, Aryo Bimo S Permana, Aryo Bimo Setya Pratiwi Wulandari Pratiwi, Dyani Prades Purnama, Ahmad Dayu Qadir Gassing, Qadir R, Abdurrahman Rachmadani, Nur Vidiah Ras, Atma Rifansyah, Akhmad Ristiyanti, Lia Rizani, Rasyid Robert Junaidi Saibatul Hamdi, Saibatul Saifuddin Saifuddin Saputra, Aharits Saragih, Imelda Sharfina Permata Noor, Erla Silalahi, Alistraja Dison Sukarni , Sukarni Sukarni Sukarni Susianto, Nanang Syaiful Anwar Syatar, Abd Tanjung, Yushar Taqiyuddin BN, Andi Muh. Tedy Murtejo Tenriliweng, Andi Ahmad Hasan Usman , Usman Vientje Ratna Multiwijaya Yadi Fahmi Arifudin Yarmi, Gusti Yuliani, Ma'rifah Yuslih, Muhammad Zaid Raya Argantara Zikrullah, Zikrullah

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