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All Journal Jurnal Mirai Management Jurnal PAJAR (Pendidikan dan Pengajaran) SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Bisnis dan Akuntansi JEMMA | Journal of Economic, Management and Accounting Jurnal Manajemen Quantitative Economics and Management Studies Window of Public Health Journal BEMAS: Jurnal Bermasyarakat Movere Journal Panrannuangku Jurnal Pengabdian Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Patria Artha Journal of Community Proceedings Series on Social Sciences & Humanities International Journal Education and Computer Studies Golden Ratio of Human Resource Management Jurnal Manajemen Perbankan Keuangan Nitro International Journal of Multidisciplinary Research and Literature (IJOMRAL) JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Sains Manajemen  Nitro Jurnal Masyarakat Madani Indonesia PUBLICA: Jurnal Pengabdian Masyarakat Paradoks : Jurnal Ilmu Ekonomi MANAGER: Journal of Management and Administration Science Jurnal Manajemen dan Ekonomi Terapan Al-Qalam: Jurnal Ilmiah Pendidikan Islam JER Celebes Journal of Community Services Atestasi : Jurnal Ilmiah Akuntansi
Rosnaini Daga
Universitas Fajar Makassar, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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PENGARUH IMPLEMENTASI E-SAMSAT DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Perwira, Anras; Rosnaini Daga; Abdul Samad
Jurnal Manajemen dan Ekonomi Terapan Vol. 3 No. 1 (2025): April 2025
Publisher : Yayasan Insan Literasi Cendekia (INLIC) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jmet.v3i1.283

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Implementasi E-SAMSAT dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dalam Membayar Pajak Kendaraan Bermotor dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening di Kantor UPTB Pendapatan Wilayah Maros pada bulan Oktober - Desember 2024. Populasi dalam penelitian ini adalah wajib pajak yang melakukan pembayaran Pajak Kendaraan Bermotor dan sampel sebanyak 100 sampel dengan menggunakan Accidental sampling. Metode pengujian hipotesis menggunakan SEM PLS. Hasil analisis menunjukkan bahwa 1) Implementasi E-SAMSAT berpengaruh signifikan terhadap Kesadaran Wajib Pajak Pengguna layanan SAMSAT. 2) Insentif Pajak bermotor berpengaruh signifikan terhadap Kesadaran Wajib Pajak. 3) Implementasi E-SAMSAT berpengaruh signifikan terhadap Kepatuhan Wajib. 4) Insentif Pajak tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. 5) Kesadaran Wajib Pajak berpengaruh signifikan terhadap Kepatuhan Wajib pajak. 6) Implementasi E-SAMSAT tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak melalui Kesadaran Wajib. 7) Insentif Pajak berpengaruh signifikan terhadap Kepatuhan Wajib pajak melalui Kesadaran Wajib pajak. Kata kunci: E-SAMSAT, Insentif, Kepatuhan, Kesadaran Wajib Pajak
PEMBERDAYAAN MASYARAKAT MELALUI WORKSHOP IDE BISNIS DAN MANAJEMEN KEUANGAN SEDERHANA Daga, Rosnaini; Salam, Karta Negara; Mujahid, Mujahid; Verawaty, Verawaty; Pratiwi Ar, Dhita; Hamdat, Aminuddin; Rizal, Muhammad; Baharuddin, Ceskakusumadewi; Musdalifah, Musdalifah
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.236

Abstract

This community service activity aims to increase the community's capacity and economic independence through training in identifying and formulating potential business ideas, along with a basic understanding of simple financial management. This activity is conducted as an interactive workshop involving participants from productive community groups in the target area. The implementation method includes socialization, training, mentoring, and evaluation of the activity's results. Through this activity, participants are guided to explore local potential for business opportunities and develop simple, realistic and sustainable business plans. In addition, participants receive training in business financial management, including recording income and expenses, budget planning, and the importance of separating personal and business finances. The results of the activity indicate an increase in participants' knowledge and skills in formulating business ideas and their ability to manage budgets more effectively. This activity is expected to foster an entrepreneurial spirit, increase community economic independence, and serve as the first step towards establishing micro-enterprises based on local potential.
Pelatihan Packaging dan Strategi Pemasaran dalam Kewirausahaan Daga, Rosnaini; Verawaty; Saeny, Nur Eny; Singkeruang, A.We Tenri Fatimah
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): PUBLICA: Jurnal Pengabdian Kepada Masyarakat
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v4i1.72

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha mikro, kecil, dan menengah (UMKM) dalam mendesain kemasan produk (packaging) dan merancang strategi pemasaran yang efektif di era digital. Pelatihan ini diikuti sekitar 50 pelaku UMKM di Kabupaten Sumba Barat Daya Provinsi Nusa Tenggara Timur. Fakta di lapangan, Banyak UMKM yang memiliki produk berkualitas namun kurang menarik dari sisi kemasan dan promosi, sehingga sulit bersaing di pasar modern. Pelatihan dilakukan melalui metode ceramah interaktif, workshop desain kemasan, serta praktik strategi pemasaran digital menggunakan media sosial dan marketplace. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan peserta dalam membuat kemasan yang menarik, serta kemampuan merancang strategi pemasaran yang sesuai dengan karakter produk. Kegiatan ini diharapkan dapat memperkuat daya saing dan keberlanjutan usaha masyarakat lokal.
Analysis Of The Social Phenomenon Of Waste Management And The Implementation Of Waste Separation-Based Retribution Policy In Makassar City In Supporting The Green Economy Daga, Rosnaini; Arief, Abd Samad; Haya, Rachmatan; Agriyani, Dody; Suyuti, Nurmadhani Fitri
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1953

Abstract

Waste management has become a crucial social and environmental issue in Makassar City, where the rapid growth of population and urban activities contributes significantly to the increase in waste generation. This study aims to analyze the social phenomena surrounding community behavior towards waste and to examine the implementation of waste separation-based retribution policies as part of the local government's strategy to support the green economy. The research employs a qualitative descriptive approach, combining interviews, observations, and documentation to explore public awareness, policy effectiveness, and institutional roles in waste management practices. The findings reveal that while public awareness of waste segregation is growing, the implementation of retribution policies still faces challenges, including limited socialization, inadequate facilities, and inconsistent enforcement. Strengthening community participation, optimizing local regulations, and enhancing collaboration between the Regional Research and Innovation Agency, the Environmental Office, and community-based organizations are essential to realize a sustainable waste management system. This study highlights the importance of integrating social, economic, and policy perspectives to promote a green economy through environmentally responsible waste management in Makassar City.
Co-Authors Abd Samad Abd Samad A Abd Samad, Abd Abdul Karim Abdul Karim Abdul Samad Abdul Samad Abdul Samad Abdul Samad A Abdul Samad Arief Achmad Ridha Ade Vidya Eryanti K Adetiawarman Adetiawarman Adi Sutanto Agriyani, Dody Ahmad Hari Dwiyanto Ajis Ahmad Muhtar Ali Mardana Alwi, Aulia Alwi, Moh Hatta Amal A. R, Chaerul Andi Arafat Soepalman Andi Jenni Indriakati Andi Multazam Anshar, Moh Ashary Arief, Abd Samad Aryani , Ari Meirika Ashary, Muhammad Azfril Azhar B, Ceskakusumadewi Baharuddin, Megawaty Ceskakusumadewi Bahtiar Maddatuang Bakri Chiau Winarto Darmawang, Darmawang Darmawati Dahlan Desi, Natsar Dewi B, Ceskakusuma Dhita Pratiwi Dhita Pratiwi Dhita Pratiwi AR Didiharyono, D. Dumula, Nasri Endang Simak Sanggaria Faisal Syam Fatmah Afrianty Gobel Fauziah Fauziah Fifi Suprida Fitri Suyuthi, Nurmadhani Frengky Pollii Gamal Ramli Haidil Adha Hamdat, Aminuddin Hasna Hasnita Hasnita Hatta, Moh Hatta, Moh. Haya, Rachmatan Hendra Gunawan Indriani, Putri intan ratu permata Irfan Arifandy Jayawarsa, A.A. Ketut Kaimal Arifin Karsa, Muhammad Setia Karta Negara Salam, karta Khairina Rosyadah Lawalata, Izaac L D Luisito M. Fahrul Husni M. Hatta Mardianzah, Zaldi Mashur Razak Mashur Razak Merlin Maya Lumangkun Mochtar, Widiawaty Moh. Hatta Moh. Hatta Alwi Hamu Moh.Hatta Alwi Hamu Muh. Ashary Anshar Muh. Ikhsan, Muh. Muhammad Ashari Anshar Muhammad Azis Muhammad Azis Muhammad Nur Harahap Muhammad Rezki MUHAMMAD RIZAL Muhammad Rusli Muhammad, Natsir Mujahid Mujahid Mujahid, Mujahid Mulianti Multazam, Andi Munandar Naim Murdin Musdalifah Musdalifah Muspa Muspa Naharuddin , Naharuddin Nasir Hamzah Nawir, Fadliyani Novita Rosanti Nugraha, Rifandi Wahyu Nugrawan. S Nur Fatwa, Nur Nuralamsyah Dwi Saputra Nurfatwa Ismail Nurmadhani Fitri Suyuthi Oman Sukmana Panus, Panus Pasae, Panus Perwira, Anras Pratiwi AR, Dhita Putri Yuanita Rachman Suwandaru Rachmawaty Djaffar Rahadi Rahman Suwandaru Rahman, Ria Andriany Ramlah Ramlah Rasma Renaldy Renaldy Ria Wahyuni Rinaldi Rinaldi Rosanti, Novita Rosyadah, Khairina Rukman Pala Ruli Inayah Ramadhan Saeny, Nur Eny Safri, Ardi Salam, Erick Salam, Karta Negara Samad Arief, Abdul Sasmita, Halida Singkeruang, A.We Tenri Fatimah Siti Nurul Azizah Soefarmin, Muhammad St. Rukaiyah Stevy Chandra Ponto Sujatmiko Sujatmiko Sujatmiko Sujatmiko Sujatmiko Sung Vioary, Anddy SURIANI, LILIS Suryady, Dedy Suwandaru, Rachman Thomas, Ronald Timotius Tandililing1 Topan Putu Jaya Verawaty Verawaty Verawaty Vina Salviana Darvina Soedarwo Wahyuningsih Wahyuningsih Wardianto Ramadhan Windi Bague, Inggryd Yunus, Andi Hery Zulfikar YUSNITA YUSNITA Yustika Yustika Zainal Abidin