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All Journal Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management Economics and Digital Business Review El-Iqtishady Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Pengabdian Masyarakat Bangsa Phinisi Applied Accounting Journal Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia Fundamentum: Jurnal Pengabdian Multidisiplin Jurnal Sipakatau
Dwi Ayu Siti Hartinah
Universitas Hasanuddin, Makassar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH GENDER DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MAKASSAR SELATAN Dwi Ayu Siti Hartinah H; Nila Sastrawaty; Farhan Dwinanda H
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 2 (2026): Januari
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i2.63215

Abstract

Abstrak Kepatuhan wajib pajak merupakan pondasi bagi sebuah negara namun tingkat kepatuhan sering kali dipengaruhi beberapa hal, antara lain variabel peran gender yang cenderung terabaikan. Beberapa penelitian terdahulu menemukan bahwa ada potensi perbedaan antara perilaku kepatuhan pajak laki-laki dan perempuan. Penelitian ini bertujuan untuk mengetahui pengaruh gender terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Makassar Selatan menggunakan Theory of Planned Behavior. Metode dalam penelitian ini  menggunakan metode kuantitatif. Sumber data yang digunakan adalah data primer, dimana  peneliti menyebarkan langsung kuesioner di lapangan. sampel diambil dengan menggunakan sampling incidental, yaitu siapa saja yang ditemui peneliti secara tidak sengaja dapat dijadikan sampel yaitu sebanyak 100 koresponden. Hasil penelitian ini secara tegas menunjukkan bahwa gender perempuan memiliki pengaruh signifikan dan positif terhadap niat dan perilaku kepatuhan wajib pajak. Kata Kunci: Gender dan Kepatuhan Wajib Pajak, dan Theory of Planned Behavior   Abstract Taxpayer compliance is the foundation of a nation, but the level of compliance is often influenced by several factors, including gender, one of the most overlooked sociological variables. Several previous studies have found potential differences between male and female tax compliance behavior. This study aims to determine the influence of gender on individual taxpayer compliance at the South Makassar Pratama Tax Office (KPP Pratama) using the Theory of Planned Behavior. The method used in this study is quantitative. The data source used is primary data, where researchers directly distributed questionnaires in the field. Samples were taken using incidental sampling, namely anyone who was accidentally met by researchers could be sampled, namely 100 correspondents. The results of this study clearly show that female gender has a significant and positive influence on taxpayer compliance intentions and behavior. Keywords: Gender and Taxpayer Compliance, and Theory of Planned Behavior
Implementing a SAK EMKM-Based Accounting Information System in a Micro and Small Enterprise in the Bakery Sector Azis, Fajriani; Adriansyah, Adriansyah; Hartinah, Dwi Ayu Siti; Hastharita, Rafiqa
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 1 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i1.245

Abstract

The advancement of information technology offers significant opportunities for Micro and Small Enterprises (MSEs) to enhance business management through the adoption of structured Accounting Information Systems (AIS). However, many MSEs continue to face challenges in preparing financial statements that comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community assistance initiative aims to support a bakery-sector MSE in implementing a SAK EMKM-based AIS to improve financial transparency, accountability, and reporting accuracy. The assistance was delivered through field observations, interviews, and hands-on training sessions with the business owner and employees focusing on the accounting cycle and recording techniques. The results indicate that the adoption of a more structured accounting system enabled the MSE to prepare monthly income statements, equity reports, and statements of financial position more systematically. The program also enhanced the entrepreneur’s financial literacy and supported more informed decision-making. These findings demonstrate that implementing a SAK EMKM-based AIS is effective in strengthening financial governance and promoting business sustainability for MSEs.
Peningkatan Literasi Keuangan Ibu Rumah Tangga dalam Pengelolaan Anggaran Berbasis Skala Prioritas di Desa Pengkajoang Farhan Dwinanda Hanisyahputra; Dwi Ayu Siti Hartinah H; Nila Sastrawaty; Dedi Harianto; Nabila Amelia Hanisyahputri
Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia Vol. 3 No. 2 (2026): Mei: Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/manfaat.v3i2.594

Abstract

Fluctuating global economic conditions directly impact household economic resilience, which is often exacerbated by low financial literacy and irregular spending patterns. This community service program aims to improve the financial literacy of housewives in Pengkajoang Village through priority-based budget management. The method of implementation of this activity is carried out through interactive socialization and education to groups of housewives. The material presented includes techniques for identifying the difference between needs and wants, preparing an effective household budget, and practical assistance in recording daily income and expenses using simple, applicable media. The results of this community service activity indicate an increase in participants' awareness and understanding of the strategic role of housewives as family financial managers. This is evidenced by the enthusiasm of participants in discussion sessions related to strategies for allocating emergency funds and efficiency of expenditure items amidst uncertain income. By internalizing the concept of priority scales, participants now have the life skills to conduct more measured financial planning to achieve financial independence and family economic resilience in Pengkajoang Village.
Strategi Pengembangan Usaha Kecil melalui Inovasi Produk dan Branding pada Usaha Kue Ubu-Ubu di Desa Bira, Kabupaten Bulukumba Mukarramah Syukur; Nurul Huda Yus’an; Dwi Ayu Siti Hartinah H; Arif Rahman Hasdik; Farhan Dwinanda Hanisyahputra
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 4 No. 2 (2026): Mei: FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v4i2.1735

Abstract

This community service activity aims to increase the capacity of uhu-uhu cake entrepreneurs in Bira Village, Bulukumba Regency through product innovation and branding strengthening. The main problems faced by partners include limited product variety, unattractive and unhygienic packaging, and the lack of a strong brand identity. The implementation method uses a participatory approach through the stages of needs identification, socialization, mentoring, and evaluation. The results of the activity show an increase in product innovation through variations in flavors and shapes, improvements to more aesthetic and informative packaging, and strengthening branding through the use of brand names and logos that reflect local identity. In addition, partners have begun utilizing social media as a marketing tool to expand market reach. This activity has had a positive impact on improving product quality and business competitiveness. Thus, uhu-uhu cake has the potential to become a superior regional product that can support the economy of the Bira Village community in a sustainable manner.
Co-Authors Adriansyah Adriansyah Ahmad Ahmad Ahmad Ahmad Ahmad Akib, Ambarwati Andi Kusumawati Arif Rahman Hasdik Azis, Fajriani Bahri, Nur Alim Dedi Harianto Dedi Harianto Desy Rahmawati Anwar Elviani, Andi Farhan Dwinanda Hanisyahputra Hastharita, Rafiqa Hidayahtullah, Andi Muhammad Syukur Lutfi Uluelang, Muhammad Magfirah Wahyu Ramadhani Mukarramah Syukur Nabila Amelia Hanisyahputri Nurul Huda Yus’an Salmia Jumri, Muhammad Aswar Darwis, Moch. Givan Andra Pratama, Sastrawati, Nila Satriani Satriani Syarifuddin Rasyid Syukur, Mukarramah Tarisa Sriwahyuni, Arham Pratama, Yus’an, Nurul Huda