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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Sustinah Limarjani
Universitas Lambung Mangkurat
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TATA CARA PENERBITAN FAKTUR PAJAK PENGGANTI DAN PEMBATALAN FAKTUR PAJAK (STUDI PADA FIRMA HLP CONSULTANT BANJARMASIN) Nathania, Gracella; Sustinah Limarjani; Fatimah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.45

Abstract

The aim of this research is to analyze the effectiveness and contribution of the swallow's nest tax to local taxes in Tanah Bumbu district in 2019-2022. The method used in this research is quantitative descriptive. Data collection was carried out through interviews, documentation and observation. The research results show that tax efficiency in Tanah Bumbu Regency from 2019-2022 is quite good, but still not effective. This is due to ignorance of taxpayers, the influence of the price of swallow's nests on the market, tax avoidance and delays, as well as inadequate business permits and databases
ANALISIS MEKANISME PENERAPAN PPH 22 PADA KANTOR BPKPAD KOTA BANJARMASIN Nur Winda Amalia; Fatimah; Sustinah Limarjani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i2.117

Abstract

This study aims to analyze the implementation of the collection, deposit, and reporting of Income Tax (PPh) Article 22 by the BPKPAD of Banjarmasin City. The method used is descriptive with a qualitative and quantitative approach, based on direct observation, documentation, and interviews with the expenditure treasurer of the relevant agency. The results of the study show that although the mechanism for collecting and depositing PPh 22 is in accordance with the provisions of PMK No. 34/PMK.010/2017, there are still delays in reporting through e-Bupot Unifikasi. These findings indicate the need to strengthen internal supervision and improve the technical understanding of tax reporting by officials. This study is expected to serve as an evaluative reference for government agencies in optimizing fiscal compliance
PEMBUATAN DAN PELATIHAN SISTEM INFORMASI DAN AKUNTANSI UNTUK SPPG (SATUAN PELAYANAN PEMENUHAN GIZI) HANDIL BAKTI 2, BARITO KUALA,KALIMANTAN SELATAN Rano Wijaya; Syaiful Hifni; Saprudin Saprudin; Isnawati Isnawati; Nor Hikmah; Achmad Suhaili; Ade Adriani; Sustinah Limarjani
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 10, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v10i1.2931

Abstract

Mitra sasaran dalam kegiatan pengabdian ini adalah Satuan Pelayanan Pemenuhan Gizi (SPPG) Handil Bakti 2, Barito Kuala, Kalimantan Selatan. Permasalahan utama yang dihadapi mitra adalah sistem pelaporan keuangan yang masih bersifat manual, tidak terintegrasi, serta belum mengacu pada Standar Akuntansi Keuangan (SAK) yang berlaku. Selain itu, terdapat keterbatasan kompetensi sumber daya manusia (SDM) dalam penyusunan laporan keuangan yang akuntabel sesuai standar Ikatan Akuntan Indonesia (IAI). Kegiatan ini bertujuan untuk memberikan solusi melalui pengembangan teknologi dan peningkatan kapasitas SDM. Metode pelaksanaan meliputi survei pendahuluan, perancangan dan pembuatan software akuntansi terintegrasi, pelatihan teknis (penyusunan COA, jurnal, buku besar, hingga laporan keuangan), implementasi sistem, serta pendampingan dan evaluasi berkelanjutan. Luaran yang diharapkan dari program ini adalah tersedianya sistem informasi akuntansi berbasis komputer yang mampu menghasilkan laporan keuangan (Neraca, Laporan Laba Rugi, dan Arus Kas) secara akurat, cepat, dan sesuai standar IAI, sehingga mendukung tata kelola manajemen SPPG Handil Bakti 2 yang lebih baik dan akuntabel.  Abstract. The target partner in this community service activity is the Nutrition Service Unit (SPPG) Handil Bakti 2, Barito Kuala, South Kalimantan. The main problems faced by the partner are manual financial reporting systems, lack of integration, and non-compliance with applicable Financial Accounting Standards (SAK). Furthermore, there is a limitation in human resource (HR) competency regarding the preparation of accountable financial statements in accordance with the Indonesian Institute of Accountants (IAI) standards. This activity aims to provide solutions through technology development and HR capacity building. The implementation methods include preliminary surveys, design and development of integrated accounting software, technical training (arrangement of COA, journals, ledgers, to financial statements), system implementation, and continuous mentoring and evaluation. The expected output of this program is the availability of a computer-based accounting information system capable of producing financial statements (Balance Sheet, Profit/Loss Statement, and Cash Flow) accurately, quickly, and in accordance with IAI standards, thereby supporting better and more accountable management governance at SPPG Handil Bakti 2.
Mediasi Kepuasan Wajib Pajak dalam Pengaruh Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak Yohana Yustika Sari; Fatimah Fatimah; Sustinah Limarjani; Diah Fitriaty; Melinda Wijaya
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.470

Abstract

Tax digitalization refers to the integration of digital technology to enhance the efficiency and effectiveness of tax administration processes, including taxpayer registration, tax payment, and tax reporting. The Banjarmasin City Government, through BPKPAD, has adopted digital tax innovations for local taxes and introduced the Bijak (Banjarmasin Integrasi Pajak) application at the end of 2023 to support taxpayers in conducting digital tax transactions. This study aims to analyze the impact of tax digitalization on local taxpayer compliance and to assess the mediating role of taxpayer satisfaction in this relationship. The research involved 100 registered taxpayers who have used the Bijak application. The findings reveal that tax digitalization positively influences taxpayer compliance. Furthermore, the results confirm that taxpayer satisfaction acts as a mediator between tax digitalization and taxpayer compliance, emphasizing the crucial role of user experience in strengthening the effectiveness of digital tax systems.
Analisis Biaya Manfaat Pemanfaatan Limbah Sekam Padi dalam Proyek Sosial Lahan Basah untuk Penguatan Ekonomi Desa Sungai Pitung Aimanullah Aimanullah; Mellani Yuliastina; Sustinah Limarjani; Norlena Norlena; Wia Rizqi Amalia; Pathur Razi Ansyah
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1768

Abstract

Sungai Pitung Village, Barito Kuala Regency, is classified as a developed village based on the Village Development Index, yet empirically faces structural problems. Economic dependence on tidal rice monoculture, rice husk waste openly burned, and underutilized vacant land are the main issues. The social project of the Jerami Peduli Team employed a Participatory Rural Appraisal approach with two main interventions: processing rice husk waste into liquid smoke using pyrolysis technology, and cultivating loofah on vacant land. Cost-benefit analysis shows the program is economically feasible with positive net benefits. Beyond financial benefits, the program enhances community capacity, environmental awareness, and creates sustainable productive village assets. This project offers an adaptive and applicable model for wetland-based village empowerment.
Co-Authors Achmad Suhaili Ade Adriani Aimanullah Aimanullah Akhmad Sayudi Alfian Misra Diah Fitriaty Dwianto Mukhtar Latiif Enny Hardi Enny Hardy Fatimah Fatimah Fatimah Firda Hasna Kamila H. Alfian Isnawati Kadir Melinda Wijaya Mellani Yuliastina Mellyana Muhammad Yasin Muhammad Yasin Nada Okta Anugrah Nathania, Gracella Nor Hikmah Nordiansyah, Muhammad Norlena Norlena Nur Astri Sari Nur Winda Amalia Olifia Mita Injelina Pathur Razi Ansyah Rahma Yuliani Rano Wijaya Rasidah Rawintan Endas Binti Rawintan Endas Binti Rifqi Novriyandana Rina Fariany Riswan Haryadi Saprudin Saprudin Syaiful Hifni Wahyudin Nur Wia Rizqi Amalia Winda Dewi Nurhanisa Yohana Yustika Sari