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All Journal JEKPEND Jurnal Ekonomi dan Pendidikan El-Iqtishady Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Accounting and Finance (JAF) Bata Ilyas Journal of Accounting Jurnal Pengabdian Masyarakat Bangsa Journal of Social Science and Business Studies Mammiri: Jurnal Pengabdian Masyarakat Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia Fundamentum: Jurnal Pengabdian Multidisiplin Outline Journal of Community Development
Farhan Dwinanda Hanisyahputra
Universitas Negeri Makassar
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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.
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
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.
Pendampingan Guru dalam Implementasi Pembelajaran Aktif Berbasis Case Method di SMK Negeri 3 Jeneponto Dedi Harianto; Ahmad; Farhan Dwinanda Hanisyahputra; Kartika Septiary Pratiwi Musa; Achmad Romadin
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.
The Pengaruh Psychological Well Being, Time Preassure, Dan Pengalaman Auditor Terhadap Kualitas Audit Dengan Role Stress Sebagai Variabel Moderasi Farhan Dwinanda; Dwi Ayu Siti Hartinah H; Nur Abshari Abbas
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 Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Hajrah Hamzah; Siti Nur Reskiyawati Said; Yulia Yunita Yusuf; Farhan Dwinanda Hanisyahputra; Muhammad Raihan Mubaraq
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 9, No 2 (2026): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v9i2.88640

Abstract

Temuan ini ditujukan untuk mengkaji dampak GCG sebagaimana diungkapkan dalam laporan tahunan dan laporan keuangan perusahaan, baik secara parsial ataupun simultan terhadap kinerja keuangan perusahaan yang tercatat di Bursa Efek Indonesia. Kinerja keuangan diukur memakai ROA untuk variabel terikat, sedangkan GCG berperan sebagai variabel dependen. Sampel studi mencakup perusahaan-perusahaan yang tercatat di BEI, dengan penilihan sampel  memakai teknik purposive sampling. Sampel terdiri dari 173 perusahaan. Data ini dianalisis memakai analisis regresi panel melalui aplikasi EViews 13. Analisis tersebut mencakup pemilihan model regresi panel, analisis statistik deskriptif, pengujian hipotesis, pengujian simultan, serta perhitungan koefisien determinasi. Hasil penelitian menunjukkan bahwasanya kepemilikan institusional, dewan komisaris yang independen, dan komite audit tidak terdapat dampak yang signifikan terhadap kinerja keuangan. Selain itu, kepemilikan institusional juga tidak terdapat pengaruh yang signifikan terhadap kinerja keuangan secara keseluruhan. Hasil ini memperlihatkan bahwasanya implementasi mekanisme GCG saja tidak dapat secara optimal meningkatkan kinerja keuangan. Oleh karena itu, penerapan mekanisme tersebut harus didukung oleh praktik pengawasan dan tata kelola yang lebih baik.
Co-Authors Abbas, Nur Abshari Achmad Romadin Adriansyah Ahmad Ahmad Ahmad Ahmad Ahmad Ahmad Akib, Ambarwati Andi Muh Syukur Hidayatullah Arif Rahman Hasdik Bahri, Nur Alim Dahlan, Lukman Dedi Harianto Dedi Harianto Dunakhir, Samirah Dwi Ayu Siti Hartinah Hajrah Hamzah Hajrah Hamzah Hidayahtullah, Andi Muhammad Syukur Kartika Septiary Pratiwi Musa Kartika Septiary Pratiwi Musa Magfirah Wahyu Ramadhani Muhammad Raihan Mubaraq Mukarramah Syukur Nabila Amelia Hanisyahputri Nur Alim Bahri Nurul Huda Yus’an Rahim, Syamsuri Ridwan Andi Mattoliang Sastrawati, Nila Sidik Tjan, Julianty Siti Nur Reskiyawati Said Syahrir, Nur Aeny Warka Syachbrani Yulia Yunita Yusuf Zaimar , Fina Ruzika