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TINGKAT KEPATUHAN PEDAGANG BESAR PASAR ANTASARI DAN PASAR HARUMANIS ATAS PAJAK PENGHASILAN (PPh) PASAL 21 PADA KOTA BANJARMASIN TAHUN 2022 Riska Aulia Noor
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.717

Abstract

The problem raised in this study is the level of corporate taxpayer compliance with the tax law regarding income tax article 21. This research uses a descriptive comparative research type, namely research that aims to provide an overview of the comparison of compliance of wholesalers in Antasari market and Harum Manis market Banjarmasin on Income Tax (PPh) article 21. The test results were carried out using the separated variance t-test (independent sample test). The results showed that the level of tax compliance for wholesalers of the Antasari market in the category of tax compliance levels for wholesalers of the Harum Manis market had a high level of tax compliance. The tax compliance of the wholesalers of the Antasari market and the Harum Manis market has a significant difference, where the level of tax compliance on income tax for the traders of the Harum Manis market has a higher level of compliance than the level of compliance held by the wholesalers of the Antasari market.Keywords: Income Tax, Tax Compliance
Strategi Komunikasi OJK Regional 9 Kalimantan dalam Mengedukasi Literasi dan Inklusi Keuangan Kepada Masyarakat Amelia Puspita; Devia Hetty Hernany; Riska Aulia Noor
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5706

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In the era of the industrial revolution 4.0 5.0, it is interpreted as leading to high competition in various sectors that are in direct contact with society's needs. Because at this time society is required to live side by side with technology, master and utilize technology. However, the fact is that the level of digital literacy in Indonesia is still very low. Looking at the aspect of communication activities, the ease of obtaining information, digital transactions, digital capital, etc. can be accessed easily and quickly without having to do activities outside the home. Not only that, there are also negative impacts on society such as digital technology services. Therefore, implementing an integrated regulatory and supervisory system for all activities in the financial services sector that is clearly regulated is the main concern of the Financial Services Authority (OJK). Based on the explanation presented, the author is interested in conducting research on "Communication Strategy of the Regional 9 Kalimantan Financial Services Authority (OJK) in Educating Financial Literacy and Inclusion to the Community." The research, which will be carried out over a period of eight months, is aimed at finding out the Kalimantan Regional 9 Financial Services Authority (OJK) Communication Strategy in Educating and Financial Inclusion to the Community. The research method used is a qualitative method. Design data collection techniques using interview and documentation techniques. Then design data analysis using qualitative analysis techniques. (;).
ANALYSIS OF THE IDEAS OF PRESIDENTIAL CANDIDATES “PS” IN INCREASING THE NUMBER OF EXCELLENT SCHOOL IN THE 3 T REGION Hudjolly Hudjolly; Sri Suharti; Heriyanto Heriyanto; Fika Fibriyanita; Riska Aulia Noor
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11572

Abstract

Abstract The policy idea of increasing the number of superior schools in 3T areas has the good aim of equalizing education and creating golden generations in the future. However, this idea has a number of threats and challenges that must be faced, including the amount of the budget, the readiness of teaching staff, and the readiness of the local community. If these threats and challenges are not faced properly, it will create an unsustainable project. This research aims to analyze these policy ideas. This research is qualitative research with a descriptive approach that uses secondary data obtained from books, trusted websites, and indexed scientific articles. The data used was analyzed using the stages of data collection, data selection, data reduction, and drawing conclusions. Keywords: Idea, Excellent School, 3T Region
Edukasi Membangun Personal Branding di Media Sosial Bagi Siswa OSIS SMK 2 Banjarmasin Rizki Apriliyanti; Riska Aulia Noor; Fika Fibriyanita; Adinda Fiorentina
Jurnal Pengabdian Eksplorasi Humaniora Vol. 2 No. 1 (2024): Jurnal Pengabdian Eksplorasi Humaniora
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ekshum.v2i1.10

Abstract

ABSTRAK: Kegiatan pengabdian ini dilaksanakan di SMK 2 Banjarmasin dengan mengusung tema anak muda harus berani berekspresi. Kegiatan pengabdian ini dilaksanakan pada hari rabu, 29 November 2023 dengan bentuk pelaksanaan kegiatan yang terdiri dari ceramah penyampaian materi, sosialisasi, dan diskusi tanya jawab.  Sementara evaluasi yang dilakukan dalam kegiatan PKM dengan analisis hasil pelaksanaan dalam bentuk analisis kualitatif deskriptif. Berdasarkan kegiatan pengabdian yang dilaksanakan di SMK 2 Banjarmasin dapat disimpulkan para peserta pada dasarnya memiliki keinginan untuk mengekspresikan diri mereka ke orang banyak terutama di media sosial, akan tetapi persepsi yang ramai di kalangan mereka yang menghambat keberanian mereka, pengabdian ini kemudian memberikan dorongan kepada peserta untuk berani berekspresi di media sosial sebagai bentuk membangun personal branding yang positif untuk keuntungan mereka di masa yang akan datang. Kata kunci : Personal Branding, Sosial Media, Pengabdian, Edukasi ABSTRACT: This service activity was carried out at SMK 2 Banjarmasin with the theme that young people must dare to express themselves. This service activity was carried out on Wednesday, November 29 2023 in the form of activities consisting of lectures delivering material, socialization, and question and answer discussions. Meanwhile, evaluation is carried out in PKM activities by analyzing implementation results in the form of descriptive qualitative analysis. Based on the service activities carried out at SMK 2 Banjarmasin, it can be concluded that the participants basically have the desire to express themselves to many people, especially on social media, but the public perception among them hinders their courage. This service then gives encouragement to the participants to dare to express themselves on social media as a form of building positive personal branding for their future benefits. Keywords: Personal Branding, Social Media, Community Service, Education
Meningkatkan Literasi Digital Untuk Memerangi Penyebaran Hoax Pada Siswa SMPN 2 Banjarbaru Gina Liliana; Lieta Dwi Novianti; Riska Aulia Noor; Hanan Latifah
Jurnal Pengabdian Eksplorasi Humaniora Vol. 2 No. 1 (2024): Jurnal Pengabdian Eksplorasi Humaniora
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ekshum.v2i1.11

Abstract

ABSTRAK: Kegiatan pengabdian ini dilaksanakan di SMPN 2 Banjarbaru dengan mengusung tema meningkatkan literasi digital untuk memerangi penyebaran hoaks. Kegiatan pengabdian ini dilaksanakan pada hari Selasa, 28 November 2023 dengan bentuk pelaksanaan kegiatan yang terdiri dari ceramah penyampaian materi, sosialisasi, dan diskusi tanya jawab.  Sementara evaluasi yang dilakukan dalam kegiatan PKM dengan analisis hasil pelaksanaan dalam bentuk analisis kualitatif deskriptif. Berdasarkan kegiatan pengabdian yang dilaksanakan di SMPN 2 Banjarbaru dapat disimpulkan bahwa kegiatan ini mengedukasi para siswa bagaimana tentang cara memverifikasi informasi online, meningkatkan pemahaman mengenai risiko penyebaran hoaks, serta memberikan keterampilan dalam menggunakan media digital secara bijak untuk mengurangi penyebaran informasi palsu Kata kunci : Hoax, Sosial Media, Pengabdian, Edukasi, Literasi Digital ABSTRACT: This service activity was carried out at SMPN 2 Banjarbaru with the theme of increasing digital literacy to combat the spread of hoaxes. This service activity was carried out on Tuesday, November 28 2023 day with the form of implementation of the activity consisting of lectures delivering material, socialization, and question and answer discussions. Meanwhile, evaluation is carried out in PKM activities by analyzing implementation results in the form of descriptive qualitative analysis. Based on the service activities carried out at SMPN 2 Banjarbaru, it can be concluded that this activity educates students on how to verify online information, increases understanding of the risks of spreading hoaxes, and provides skills in using digital media wisely to reduce the spread of false information. Keywords: Hoax, Social Media, Community Service, Education, Digital Literacy
Optimalisasi Partisipasi Masyarakat Dalam Kegiatan Musyawarah Pembangunan di Kelurahan Telum Dalam Beni Akhmad; Riska Aulia Noor; Fika Fibriyanita; Sitna Hajar Malawat; Winda Emelia
Jurnal Pengabdian Eksplorasi Humaniora Vol. 2 No. 1 (2024): Jurnal Pengabdian Eksplorasi Humaniora
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ekshum.v2i1.17

Abstract

ABSTRAK: Kegiatan pengabdian masyarakat dengan tema “optimalisasi partisipasi masyarakat dalam kegiatan musyawarah pembangunan”. Yakni penyuluhan pentingnya partisipasi masyarakat dilakukan oleh tim yang peduli terhadap pembangunan berkelanjutan. Hasil responsnya cukup untuk dapat di diskusikan “penting pembangunan fisik atau pembangunan non fisik”. Sebagian beranggapan, pembangunan fisik lebih perlu karena lebih terlihat dan bisa dimanfaatkan. Kegiatan pengabdian ini dilakukan pada hari Kamis, 08 Februari 2024 di kelurahan teluk dalam. Target yang ingin dicapai dari pengabdian ini adalah melalui sosialisasi yang diberikan kepada masyarakat diharapkan dapat memberikan pengetahuan tentang pemahaman pentingnya partisipasi masyarakat dalam suatu pembangunan. Partisipasi masyarakat dalam pelaksanaan pembangunan fisik maupun non fisik juga menjadi pendukung utama dalam keberhasilan pembangunan di kelurahan teluk dalam. Sedangkan pada pembangunan non fisik masyarakat berpartisipasi dengan mengikuti pelatihan, penyuluhan, pembinaan, dan sebagainya. Kata Kunci: Optimalisasi, Partisipasi Masyarakat, Pembangunan ABSTRACT: Community service activities with the theme "optimizing community participation in development deliberation activities". Namely, education on the importance of community participation is carried out by a team that cares about sustainable development. The response results are sufficient to be able to discuss "the importance of physical development or non-physical development". Some think that physical development is more necessary because it is more visible and can be utilized. This service activity was carried out on Thursday, February 8 2024 in Teluk Dalam sub-district. The target to be achieved from this service is that through outreach provided to the community, it is hoped that it can provide knowledge about understanding the importance of community participation in development. Community participation in the implementation of physical and non-physical development is also the main support in the success of development in Teluk Dalam sub-district. Meanwhile, in non-physical development, the community participates by participating in training, counseling, coaching, and so on. Keywords: Optimization, Community Participation, Development
Pelatihan Penggunaan Aplikasi Mendeley Bagi Mahasiswa Untuk Penulisan Karya Ilmiah Riska Aulia Noor; Fika Febriyanita; Rizky Subhan
Jurnal Pengabdian Eksplorasi Humaniora Vol. 2 No. 2 (2024): Jurnal Pengabdian Eksplorasi Humaniora
Publisher : Program Studi Administrasi Bisnis

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

Abstract

ABSTRAK: Dalam rangka mendukung pengembangan kapasitas dan kualitas penelitian di kalangan mahasiswa dan peneliti pemula, diperlukan upaya untuk memberikan pelatihan yang efektif dan praktis dalam pengelolaan referensi. Salah satu platform yang paling populer dan banyak digunakan untuk tujuan ini adalah Mendeley. Salah satu software dapat digunakan untuk membantu penulisan sitasi serta daftar pustaka yang baik adalah Mendeley. Sebelum menggunakan Mendeley, kita harus mengetahui fungsi daripda Mendeley. Pelatihan ini dilaksanakan pada hari Sabtu, 25 Mei 2024 bertempat di ruang perkuliahan lantai 1 FISIP Uniska MAB Banjarmasin.   Kegiatan   ini   berlangsung   dari   pukul   14.00   Wita   sampai   pukul    17.00   Wita.  Yang menjadi   pada  pelatihan  ini  Mahasiswa  Jurusan Administrasi Publik FISIP Uniska. Melalui pelatihan ini, kami berharap para peserta akan mampu memperoleh pengetahuan dan keterampilan dasar yang diperlukan untuk memulai perjalanan penelitian mereka dengan langkah yang lebih mantap dan terarah. Dengan demikian, diharapkan pelatihan ini dapat memberikan kontribusi yang signifikan dalam meningkatkan kapasitas dan produktivitas penelitian di kalangan mahasiswa dan peneliti pemula, serta berpotensi menghasilkan karya-karya ilmiah yang lebih berkualitas dan berdampak positif bagi masyarakat secara luas Kata kunci : Mendeley, Penulisan, Karya Ilmiah   ABSTRACT: In order to support the development of research capacity and quality among students and novice researchers, efforts are needed to provide effective and practical training in reference management. One of the most popular and widely used platforms for this purpose is Mendeley. One of the software that can be used to help write good citations and bibliography is Mendeley. Before using Mendeley, we must know the function of Mendeley. This training was held on Saturday, May 25 2024 at the lecture room on the 1st floor of Fisip Uniska MAB Banjarmasin.   This activity takes place from 14.00 WITA to 17.00 WITA.  What happened in this training were students from the Department of Public Administration, Faculty of Social and Political Sciences, Uniska. Through this training, we hope that the participants will be able to gain the basic knowledge and skills needed to start their research journey with more steady and focused steps. Thus, it is hoped that this training can make a significant contribution in increasing research capacity and productivity among students and novice researchers, and has the potential to produce scientific works of higher quality and have a positive impact on society at large Keywords: Mendeley, Writing, Scientific Work
OPTIMIZATION IN IMPLEMENTATION OF PUBLIC SERVICE INFORMATION SYSTEM IN SOUTH BANJARMASIN DISTRICT, SOUTH KALIMANTAN Riska Aulia Noor; Rizky Subhan; Fika Fibriyanita; Beni Akhmad
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 8 (2025): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.827

Abstract

The importance of public service information systems is currently a high level of need. This is based on the consideration that the population growth in Indonesia is very rapid, the level of needs and the growing economy, as well as the effectiveness and efficiency of handling public services. The public service information system in question is a service system based on information technology, where the availability of applications and capable systems facilitates the achievement of providing optimal services to the community, as well as learning for the community so that they can realize the importance of personal documents so that the fulfillment of service needs can be carried out easily and quickly. The components of this public service information system include service applications, authorized government official structures, competent government employees, and clear service procedures. This can be realized along with the level of need for efficiency in the implementation of task performance and service delivery from government employees to the public.
The Paradox of Indonesia’s Tobacco Excise Policy: A Literature Review of Effectiveness, Inequality, and Socioeconomic Impacts Anshari, Khairullah; Subhan, Rizky; Noor, Riska Aulia; Fibriyanita, Fika
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.927

Abstract

Indonesia’s tobacco excise policy has revealed a paradox between its normative objectives and the realities of its implementation. On one hand, the policy aims to reduce cigarette consumption and increase state revenue. On the other hand, successive excise tax hikes have triggered a rise in illicit cigarette circulation, undermined legal small-scale tobacco industries, and exacerbated socioeconomic inequality. This study employs a qualitative approach through literature review to examine the dynamics of tobacco excise policy using public policy theory, policy effectiveness, and socioeconomic disparity frameworks. The findings show that ineffective enforcement, weak distribution systems, and the absence of stakeholder inclusion have prevented the policy from achieving its intended outcomes. The sharp increase in excise taxes without sufficient oversight has created economic incentives for black-market activity, while also driving mass layoffs in small and medium-scale tobacco manufacturing. These outcomes confirm the theory of circular cumulative causation: policies that fail to integrate with social-economic realities tend to reinforce cycles of inequality and regulatory evasion. Therefore, a reformation of Indonesia’s tobacco excise policy is urgently needed—one that emphasizes fairness, effectiveness, and responsiveness through improved oversight, equitable fiscal distribution, and inclusive policymaking involving local communities and small businesses.
Systematic Literature Review Bantuan Langsung Tunai Dana Desa Pada Masa Pandemi Covid-19 Aulia Noor, Riska; Fibriyanita, Fika; Subhan , Rizky
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8179

Abstract

Penelitian ini bertujuan untuk melakukan analisis mendalam terkait penerapan Bantuan Langsung Tunai Dana Desa (BLT-DD) selama periode pandemi Covid-19. Fokus utama penelitian adalah menganalisis literatur-literatur terkait implementasi BLT-DD dalam upaya mitigasi dampak sosial dan ekonomi pandemi. Metode yang digunakan dalam penelitian ini menggunakan pendekatan tinjauan pustaka sistematik digunakan untuk mengidentifikasi, mengevaluasi, dan mensintesis temuan-temuan penelitian yang relevan. Hasil penelitian diharapkan dapat memberikan wawasan mendalam tentang peran BLT-DD dalam mengatasi konsekuensi pandemi, serta menyajikan rekomendasi untuk perbaikan kebijakan. . Penelitian menunjukkan bahwa masyarakat yang menerima BLT-DD merasakan manfaat positif dalam memenuhi kebutuhan sehari-hari mereka. Selain itu, BLT-DD juga berkontribusi pada peningkatan ekonomi masyarakat, khususnya dalam aspek konsumsi dan produksi. Hasil penelitian mencatat bahwa BLT-DD mendorong peningkatan konsumsi dan investasi dalam kegiatan produktif oleh penerima manfaat. Meskipun memberikan dampak positif, BLT-DD juga dihadapkan pada beberapa dampak negatif. Salah satunya adalah ketidaktepatan sasaran, di mana masih terdapat kasus di mana bantuan tidak mencapai penerima manfaat yang tepat karena ketidakakuratan data dalam penentuan penerima manfaat BLT-DD Kata Kunci: Dana Desa, Bantuan Langsung Tunai, Covid-19.