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Strengthening Character Education Based on Local Wisdom at SD Negeri Panaikang 3, Makassar City Ahmad; Farhan Dwinanda Hanisyahputra; Nur Alim Bahri; Dedi Harianto; Ridwan Andi Mattoliang
Outline Journal of Community Development Vol. 3 No. 1: July 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/6b4f1w64

Abstract

Character education serves as a crucial foundation for shaping young generations with integrity, particularly amidst the challenges of globalization. This community service initiative aims to strengthen the character of students at SD Negeri Panaikang 3 by leveraging the local wisdom of South Sulawesi. A participatory approach was implemented, engaging 27 second-grade students through socialization sessions, workshops, and practical actions (waste sorting). Evaluation results revealed that 87% of students demonstrated a good understanding of the material, while 13% showed adequate comprehension. This activity proves that local wisdom can serve as an effective medium for instilling values of environmental care, mutual cooperation, and responsibility.
The Pengaruh Psychological Well Being, Time Preassure, Dan Pengalaman Auditor Terhadap Kualitas Audit Dengan Role Stress Sebagai Variabel Moderasi Dwinanda, Farhan; Siti Hartinah H, Dwi Ayu; Abbas, Nur Abshari
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.602

Abstract

This study aims to determine the influence of Psychological Well-Being, Time Pressure, and auditor experience on Audit Quality and how Role Stress can moderate the influence of Psychological Well-Being, Time Pressure, and auditor experience on Audit Quality. This type of research is quantitative research. The number of samples in this study was 35 auditors in the Inspectorate of South Sulawesi Province. This research instrument used a questionnaire, then the collected data will be analyzed using the IBM SPSS Ver. 26 application. The analysis method used is multiple linear regression and moderation analysis. The results show that there is an influence between Psychological Well-Being and Time Pressure of auditors on Audit Quality, but auditor experience does not affect audit quality. A more interesting finding is that with Role Stress as a Moderating Variable and strengthens the influence of Psychological Well-Being and Time Pressure on Audit Quality, this shows that, for individuals who have good mental health, role pressure is not an obstacle, but rather a driving force that motivates them to work more carefully and effectively, thereby improving audit quality overall. However, the Role Stress variable is unable to moderate and strengthen the influence between auditor experience and audit quality.
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
Pendampingan Guru dalam Implementasi Pembelajaran Aktif Berbasis Case Method di SMK Negeri 3 Jeneponto Harianto, Dedi; Ahmad; Dwinanda Hanisyahputra, Farhan; Septiary Pratiwi Musa, Kartika; Romadin, Achmad
MAMMIRI: JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2026): Vol. 3 No. 1 (2026): Februari 2026
Publisher : Education and Talent Development Center Indonesia

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

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kompetensi pedagogik guru melalui pendampingan implementasi pembelajaran aktif berbasis case method di SMK Negeri 3 Jeneponto. Latar belakang kegiatan ini adalah masih terbatasnya penerapan pembelajaran aktif dan kontekstual oleh guru dalam mendukung implementasi Kurikulum Merdeka. Metode pelaksanaan pengabdian menggunakan pendekatan pendampingan partisipatif yang melibatkan guru secara aktif melalui tahapan persiapan, pelaksanaan, dan evaluasi. Kegiatan meliputi penguatan konsep case method, diskusi kelompok, pendampingan penyusunan perangkat pembelajaran, serta implementasi pembelajaran berbasis kasus di kelas. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam merancang dan menerapkan pembelajaran aktif berbasis case method. Guru mampu menyusun modul ajar dan Rencana Pelaksanaan Pembelajaran (RPP) berbasis kasus serta menunjukkan peningkatan kepercayaan diri dalam mengelola pembelajaran yang berpusat pada peserta didik. Selain itu, implementasi pembelajaran berbasis kasus berdampak positif terhadap keaktifan dan partisipasi belajar siswa. Kegiatan ini memberikan kontribusi nyata dalam peningkatan kualitas pembelajaran di sekolah mitra dan mendukung implementasi Kurikulum Merdeka.