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All Journal Owner : Riset dan Jurnal Akuntansi Prima Abdika: Jurnal Pengabdian Masyarakat INJURITY: Journal of Interdisciplinary Studies
Andi Kusumawati
Universitas Hasanuddin, Makassar, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Analisis Kepatuhan Wajib Pajak Orang Pribadi : Sosialisasi Pajak Sebagai Variabel Moderasi Dwi Ayu Siti Hartinah; Andi Kusumawati; Syarifuddin Rasyid
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1262

Abstract

Revenue in the tax sector in 2021 exceeds the target set at the beginning, but is inversely proportional to the receipt of the Annual Tax Return. This study aims to determine the role of tax socialization in moderating the relationship between taxpayer awareness, taxpayer morale, service quality, and system modernization on individual taxpayer compliance. This type of research is quantitative by using a sample of 100 individual taxpayers and using incidental sampling techniques. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study indicate that taxpayer awareness and modernization of the system have a positive effect on individual taxpayer compliance, but are not influenced by taxpayer morale and service quality. Socialization as a moderating variable can strengthen the effect of taxpayer awareness and modernization of the system on taxpayer compliance, but weakens the moral influence of taxpayers on individual taxpayer compliance at the North Makassar Tax Service Office, while for service quality it proves that socialization does not moderate the effect of service quality. on the compliance of individual taxpayers at the North Makassar Primary Tax Service Office
Supply Chain Measuring Performance with Scor Model Business Process Mapping Wahyudi Wahyudi; Haliah Haliah; Andi Kusumawati
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 4 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v2i4.55

Abstract

This study provides a general framework for measuring general supply performance. This research uses business process mapping with the Supply Chain Operations Reference (SCOR) model. Data collection methods by interviews, observations, document inspections, and literature studies. The findings of this study show that the business processes of PT Semen Bosowa Maros have been implemented well. Of the 12 performance measurement metrics used, there are 8 metrics with details, namely: internal meeting, planning cycle time, source defect rate, source fill rate, failure in the process, orders ready to pick by a customer, customer complaint, and return rate has been in an excellent position (excellent). Three other metrics have been in a good position: source lead time, machine efficiency, and delivery fill rate. Only the forecast accuracy metric is in a marginal position
Strategi Peningkatan Pendapatan Petani Desa Labbo Melalui Pengelolaan Keuangan Cerdas Darmawati Darmawati; Andi Kusumawati; Kartini Kartini; Rahmawati HS; Muh. Reza Pehlevi Juanda; Andi Izzah Fadhilah Natsir; Indira Syakira Kirana Juanda
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Volume 6 Nomor 1 Tahun 2026 (Maret 2026)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v6i1.7894

Abstract

The Smart Financial Management Program in Labbo Village aimed to enhance farmers’ and BUMDes managers’ financial literacy through training in financial management, recordkeeping, reporting, and loan proposal preparation. Using participatory and learning-by-doing approaches, the program effectively improved participants’ understanding of basic accounting and financial practices. Results showed better transaction recording, monthly financial reporting, and access to formal credit institutions. The program strengthened transparency, accountability, and data-based financial culture. Labbo Village now serves as a model for sustainable rural financial literacy development.
Pelatihan Tata Kelola Barang Milik Daerah Kabupaten Toraja Utara untuk Mendukung Akuntabilitas Agus Bandang; Andi Kusumawati; Darmawati Darmawati
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2026): Volume 6 Nomor 2 Tahun 2026 (Juni 2026)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v6i2.8197

Abstract

Effective management of Regional Property (Barang Milik Daerah/BMD) is a critical component in achieving financial accountability and Good Governance in local governments. However, audit findings by the Supreme Audit Agency (BPK) consistently reveal weaknesses in BMD recording, inventory, and reporting due to limited officer capacity and delayed implementation of updated regulations. This community service activity aimed to improve the capabilities of BMD managers in Toraja Utara Regency through structured training and applied mentoring. The activity employed a participatory approach, comprising needs assessment, module development, intensive training, and pre-post evaluation. Implemented on November 21, 2025, the training involved 25 BMD managers from various SKPDs. Results showed a significant increase in participants’ understanding of Permendagri No. 47/2021, SAP compliance, KIB preparation, and systematic reporting. A comprehensive training module was successfully distributed as a long-term reference. The activity successfully strengthened the technical capacity of local apparatus, supporting more transparent, accountable, and audit-ready BMD management.
Co-Authors Agus Bandang Andi Izzah Fadhilah Natsir Darmawati Darmawati Dwi Ayu Siti Hartinah Haliah, Haliah Indira Syakira Kirana Juanda Kartini Kartini Muh. Reza Pehlevi Juanda Rahmawati HS Syarifuddin Rasyid Wahyudi Wahyudi