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All Journal JURNAL ILMU BUDAYA Kuriositas: Media Komunikasi Sosial dan Keagamaan CaLLs : Journal of Culture, Arts, Literature, and Linguistics Jurnal Teknologi Pendidikan Madrasah Dinamisia: Jurnal Pengabdian Kepada Masyarakat Abdi Masyarakat Kuriositas: Media Komunikasi Sosial dan Keagamaan AL MA'ARIEF : JURNAL PENDIDIKAN SOSIAL DAN BUDAYA Bambuti: Bahasa Mandarin dan Kebudayaan Tiongkok Journal of Aafiyah Health Research (JAHR) Seminar Nasional Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Bangsa Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Teknologi dan Sains Modern Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
Andi Faisal, Andi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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A Phenomenological Study on the Social Meaning of Costs in the Rambu Solo' Tradition Faisal, Andi; Syarifuddin, Syarifuddin; Damayanti, Ratna Ayu; Nagu, Nadhirah
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2410

Abstract

This article aims to explore the social significance of the cost of conducting the Rambu Solo' ceremony from the perspective of the Toraja community. This research was conducted in the traditional region of Kete' Kesu' in North Toraja. The research participants consisted of traditional elders from Kesu' and families who organized the ceremonies. Data was collected through indepth interviews and participatory observations. The phenomenological approach was employed to delve of the expenses. The findings of the study revealed that the Toraja people perceive the expenses to repay the deceased relatives' kindness and as a form of accountability from children/grandchildren to their deceased parents
Literasi Digital Sebagai Upaya Menangkal Hoaks di SMA 5 Kabupaten Gowa K, Prasuri.; Masdiana, Masdiana; Hasyim, Muhammad; Hasbullah, Hasbullah; Faisal, Andi; G.J, Fierenziana; Yolanda, Ade; Wahyuddin, Wahyuddin
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 10 (2024): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i10.1796

Abstract

Tujuan artikel ini akan membahas pentingnya literasi media dan kesadaran terhadap hoaks sebagai upaya untuk memitigasi dampak buruk dari informasi palsu Dalam perkembangan dunia digital dewasa ini, peredaran berita-berita yang tidak memiliki fakta atau disebut berita hoaks semakin mengkhawatirkan. Terutama dalam momen-momen tertentu seperti menjelang peristiwa politik, informasi seperti itu berseliweran. Anak anak muda dalam hal ini para pelajar dianggap perlu untuk memiliki kesadaran literasi yang baik agar dapat terhindar dari paparan informasi hoaks. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah dengan melakukan sosialisasi, penyuluhan secara langsung pada siswa-siswa kelas 11 secara acak  yang berjumlah 60 orang Penyuluhan harus terus dilakukan karena penyuluhan yang dilakukan di SMA 5 Kabupaten Gowa memperlihatkan kontribusi dalam hal peningkatan kesadaran siswa mengenai hal tersebut.
MENYOAL MULTIKULTURALISME KONTEMPORER: POLITIK KERAGAMAN BUDAYA ATAU POLITISASI KERAGAMAN BUDAYA? Faisal, Andi; Irwanto, Irwanto
CaLLs (Journal of Culture, Arts, Literature, and Linguistics) Special Edition: Sesanti (Seminar Nasional Bahasa, Sastra, dan Seni) 2023
Publisher : Fakultas Ilmu Budaya, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/calls.v0i0.13140

Abstract

Dipenghujung abad ke-20, hampir di berbagai belahan dunia, persoalan keragaman “identitas” atau “pilihan hidup” kembali mengemuka menjadi wacana yang krusial dan politis. Persoalan keragaman budaya yang dahulunya dipinggirkan, kemudian mendapat ruang dan tempat untuk dibicarakan kembali dalam wacana-wacana kontemporer. Perihal keragaman tersebut kini hadir dalam wujud wacana multikulturalisme. Dalam konteks Indonesia, sejak berakhirnya era Orde Baru, wacana multikulturalisme hadir dalam bentuk politik rekognisi atau politik perbedaan. Hak-hak minoritas atau hak-hak kewarganegaraan pascanasional seperti hak ekologis, hak budaya, dan hak identitas asli menjadi bagian dari tuntutan utama dari sebagian masyarakat di tanah air. Artikel ini menganalisis secara kritis wacana multikulturalisme dalam berbagai praktiknya di era (pasca)modern Indonesia, dan meneroka praktik multikulturalisme kontemporer tersebut dalam relasinya terhadap praktik-praktik kuasa pada berbagai konteks bernegara. Metode yang digunakan adalah metode kepustakaan, yakni menggunakan beragam sumber kepustakaan yang membahas wacana keragaman di Indo nesia. Hasil pembahasan memperlihatkan bagaimana wacana multikulturalisme dapat menjadi tawaran alternatif atas berbagai cara pandang esensialis dan pergulatan keragaman di Indonesia, namun di sisi lain juga dapat menjadi persoalan krusial dan problematis khususnya dalam pembangunan wacana “keindonesian” di ruang-ruang publik dalam era kebebasan. 
CROSS-CULTURAL COMMUNICATION ISSUES BETWEEN INDONESIA AND CHINA FROM THE PERSPECTIVE OF THE CHINESE DIASPORA Waru, Dian Sari Unga; Dan Dan, Liu; Sukma, Sukma; Cahyati, Leni; Faisal, Andi
Bambuti Vol 7 No 1 (2025): Bambuti : Bahasa Mandarin dan Kebudayaan Tiongkok
Publisher : Fakultas Sastra Universitas Darma Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53744/bambuti.v7i1.155

Abstract

Cross-cultural communication is a process of interaction or communication carried out by two or more cultures which is the transfer of ideas or concepts from one culture to another culture with the intention of bringing the influence of one culture to another culture and vice versa so that they can influence each other, as well as reduce the level of misunderstanding and minimize the occurrence of conflict. This research aims to reveal the forms of issues that occur in everyday life in society related to the issue of cultural differences between Indonesia and China through the perspective of Chinese people living in Indonesia. This research is a qualitative descriptive study using a cross-cultural communication approach with data collected through structured interviews with the Chinese diaspora living in Makassar City. The results of the research are that there are eight (8) differences that are issues of cross-cultural communication between Indonesia and China, namely language barriers, different eating habits, different meal treat habits, different concepts of time, different pace of life, different tipping habits, different toilet habits, and different religious beliefs.
DINAMIKA PENGANGGARAN DAERAH: ANALISIS PIERRE BOURDIEU TENTANG PERTARUNGAN POLITIK DAN KONFLIK KEPENTINGAN STAKEHOLDER Faisal, Andi; Adriansyah, Adriansyah; Yusuf, Yulia Yunita
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.119

Abstract

This study aims to analyze the dynamics of budgetary battles between the executive and legislative branches in North Toraja Regency, using Pierre Bourdieu’s theory of habitus and capital as the analytical framework. The regional budgeting process often becomes a battleground between two competing parties seeking favorable budget allocations to advance their political interests. Employing a qualitative case study approach, data were collected through in-depth interviews with local government officials, members of the regional legislature (DPRD), and community leaders directly involved in budget decision-making. The findings reveal that political actors both executive and legislative utilize political capital, social capital, and symbolic capital to advocate for their interests during the budgeting process, which frequently results in political compromises that sacrifice public needs. The use of habitus, shaped by local social and cultural experiences, also plays a significant role in shaping the perceptions and actions of political actors in the budgeting process. The study finds that regional budgeting in North Toraja is influenced not only by public needs but also by personal and group interests, leading to inefficient, non-transparent, and unaccountable budget allocations. This research contributes to a deeper understanding of regional budget dynamics and offers recommendations for improving transparency and accountability in the budgeting process.
FRAMEWORKS STRATEGIS SEBAGAI FONDASI GREEN BUDGETING: STUDI KASUS KABUPATEN TORAJA UTARA Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Adriansyah, Adriansyah; Faisal, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.142

Abstract

Strategic frameworks are a key component of the OECD Green Budgeting Framework, aiming to align fiscal policy with environmental sustainability. This study evaluates the implementation of strategic frameworks in policy documents in North Toraja Regency, including the Strategic Plan (Renstra), Strategic Environmental Assessment (KLHS), and the Regional Government Work Plan (RKPD). Using Krippendorff's content analysis approach, the study identifies key themes across three dimensions: semantics, pragmatics, and symbolic means. The findings reveal that although the policy documents reflect a commitment to sustainability, there are significant shortcomings, including the absence of measurable performance indicators, sufficient baseline data, and clear evaluation mechanisms. From a pragmatic perspective, program implementation is often hindered by a lack of cross-sectoral coordination and inadequate budget allocation. Furthermore, the analysis of symbolic means indicates that the information presented in the documents is more focused on administrative outputs rather than outcomes that reflect real impact. This study concludes that the strategic frameworks in North Toraja Regency need to be strengthened through more technical approaches, including the development of specific performance indicators, enhanced coordination among local government agencies, and the integration of data-based evaluation mechanisms. These recommendations are expected to improve the effectiveness of policy documents in supporting the sustainable implementation of green budgeting at the local level.
SMART Strategy to Improve Budget Quality of North Toraja Local Government: Strategi SMART untuk Meningkatkan Kualitas Anggaran Pemerintah Kabupaten Toraja Utara Syarifuddin*, Syarifuddin; Damayanti, Ratna Ayu; Zalshabila, Shavira; Faisal, Andi
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i1.20703

Abstract

Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kapasitas staf pemerintah daerah (pemda) Toraja Utara dalam menyusun indikator kinerja berbasis strategi SMART. Metode yang digunakan mencakup Focus Group Discussion (FGD), pre-test, dan post-test untuk mengukur peningkatan pemahaman. Hasil evaluasi menunjukkan peningkatan signifikan atas kemampuan staf dalam merancang indikator kinerja yang memenuhi kaidah SMART. Kontribusi kegiatan ini adalah membantu staf pemerintah dalam menyusun anggaran yang lebih terukur dan jelas, sehingga mempermudah evaluasi ketercapaian kinerja organisasi. Dengan demikian, strategi SMART dapat menjadi alat penting dalam perencanaan dan pelaksanaan anggaran kinerja di Pemda Toraja Utara. Penerapan pelatihan ini memberikan kontribusi penting bagi pengembangan kapasitas staf dalam menyusun anggaran yang lebih efektif dan berorientasi pada hasil. Dengan pemahaman yang lebih baik tentang indikator kinerja, staf diharapkan mampu merumuskan dan mengalokasikan anggaran secara lebih tepat, yang pada gilirannya akan mendukung pencapaian visi dan misi organisasi
Edukasi Pajak Penghasilan Orang Pribadi Berbasis Transformasi Digital untuk Meningkatkan Literasi Pajak pada LSM Pattiro Jeka Jeneponto Idris, Hariany; Sangkala, Masnawaty; Samsinar, Samsinar; Ginting S, Chris Dayanti Br.; Faisal, Andi
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 3
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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

Abstract

AbstrakModernisasi administrasi perpajakan di Indonesia memasuki fase baru melalui implementasi Core Tax Administration System (CTAS) sebagai bagian dari reformasi sistem perpajakan nasional. Transformasi digital ini didukung oleh penerapan regulasi terkini yang menekankan efisiensi, transparansi, serta integrasi data perpajakan secara menyeluruh. Literasi pajak masyarakat menjadi aspek fundamental guna memastikan keberhasilan transformasi tersebut. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan meningkatkan literasi dan kompetensi anggota LSM Pattiro Jeka Jeneponto dalam memahami serta menghitung Pajak Penghasilan (PPh) Orang Pribadi melalui pendekatan edukatif berbasis transformasi digital. Metode pelaksanaan mencakup sosialisasi, pelatihan, dan pendampingan teknis penggunaan sistem digital perpajakan, antara lain DJP Online, e-Filing, e-Billing, serta pengenalan konsep dan manfaat implementasi CTAS. Hasil kegiatan menunjukkan peningkatan signifikan pada aspek pengetahuan, keterampilan teknis, dan kesadaran peserta terhadap kewajiban perpajakan berbasis digital sesuai dengan ketentuan peraturan terbaru. Kegiatan ini diharapkan dapat memperkuat peran LSM sebagai agen literasi pajak di tingkat lokal, sekaligus berkontribusi terhadap keberhasilan agenda nasional dalam mewujudkan sistem administrasi perpajakan yang modern, adaptif, dan berkelanjutan.Kata kunci: Core Tax Administration System, Transformasi Digital, Literasi Pajak
ANALISIS EFEKTIVITAS PENERIMAAN PENDAPATAN DAERAH KOTA MAKASSAR TAHUN 2024 BERDASARKAN DATA DJPK KEMENKEU Gaffar, Andi Nurrahma; Adriansyah, Adriansyah; Yusuf, Yulia Yunita; Faisal, Andi; Asmar, Asmar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.274

Abstract

This study aims to analyze the effectiveness of regional revenue collection in Makassar City for the year 2024 based on official data from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research employs a descriptive quantitative approach focusing on three main components of regional revenue: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), and Other Legitimate Revenues. The analysis is conducted by calculating the effectiveness ratio between budget realization and targets to assess the region’s fiscal performance. The results show that the overall effectiveness of Makassar City’s regional revenue reaches 82.46%, categorized as moderately effective. Specifically, PAD records an effectiveness of 67.41% (less effective), TKDD 104.77% (highly effective), and Other Legitimate Revenues 59.14% (ineffective). The dominance of TKDD in total revenue indicates a continued high fiscal dependence on the central government, while the relatively low contribution of PAD reflects weaknesses in tax administration and suboptimal digitalization of local financial systems. These findings emphasize that the current level of fiscal effectiveness does not yet reflect ideal fiscal independence. Therefore, the Makassar City Government needs to strengthen PAD enhancement strategies through digitalized tax collection, diversification of revenue sources, institutional capacity building, and performance-based fiscal transfer reforms. These efforts are expected to improve revenue effectiveness and promote sustainable fiscal independence.
EFEKTIVITAS KEBIJAKAN DAN KESIAPAN KELEMBAGAAN UKM INDONESIA DI ERA TRANSISI HIJAU: ANALISIS BERDASARKAN INDEKS KEBIJAKAN UKM ASEAN 2024 Yunita Yusuf, Yulia; Rais, Anisatun Humayrah; Anas, Agung Muliaman; Gaffar, Andi Nurrahma; Faisal, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.281

Abstract

This study aims to analyze the effectiveness of Indonesia’s government policies and institutional readiness in supporting the green transition of the MSME sector based on the ASEAN SME Policy Index 2024. The research employs a descriptive–comparative approach and exploratory qualitative analysis through a review of index documents, national policy reports, and international publications. The results show that Indonesia has experienced an increase in scores across almost all SMEPI dimensions since 2018, especially in access to finance and digitalization of SMEs. However, Indonesia’s achievements remain low in the dimensions of Greening SMEs and Social & Inclusive Enterprises, indicating that the integration of environmental and social aspects into MSME policies has not yet become a primary priority. In terms of policy effectiveness, three national programs—SEHATI (BPJPH), the Green Financing Roadmap (OJK), and the Green Industry Program (Ministry of Industry)—have high relevance to the green transition, but their implementation effectiveness remains limited due to policy fragmentation and low green literacy among MSME actors. Institutional analysis indicates that Indonesia continues to face constraints in technical capacity, inter-ministerial coordination, and governance, particularly the lack of data-driven monitoring mechanisms and an integrated performance evaluation system for green policies. Overall, the study finds an institutional gap between policy design and implementation. These findings highlight the need for cross-sector policy harmonization, strengthening of green regulations and financing, and the development of data-based monitoring systems to support the transformation of MSMEs toward a green economy.
Co-Authors Adriansyah Adriansyah Ahri, Reza Aril Amaliyah, Umi Anas, Agung Muliaman Andika Mayansara Anisatun Humayrah Rais Asmar Asmar, Asmar Asrini Asrini Br. Ginting S, Chris Dayanti Cahyati, Leni Dan Dan, Liu Frihatni, Andi Ayu G.J, Fierenziana Gaffar, Andi Nurrahma Hariany Idris Hasbullah Hasbullah Humairah Rais, Anisatun Irwanto Irwanto K, Prasuri. Masdiana Masdiana Mashuri, Arif Muhammad Hasyim, Muhammad Musaddiq Rahman, Ahmad Nasiruddin Nagu, Nadhirah Ratna Ayu Damayanti Samsinar Samsinar Sangkala, Masnawaty Shavira Zalshabila Sukma, Sukma Sululing, Siswadi Sumiaty Sumiaty Syarifuddin Syarifuddin Syarifuddin*, Syarifuddin Try Astuti, AN Ras Wahyuddin Wahyuddin Waru, Dian Sari Unga Wulandari, Yusma Yassin, Muhammad Yolanda, Ade Yunita Yusuf, Yulia Yusuf, Yulia Yunita