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All Journal Journal of Economy, Accounting and Management Science (JEAMS) Prosiding Seminar Nasional Unimus
Arnold Sau
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Nursing Public Health Social Sciences

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Peningkatkan Kualitas Gorengan dan Kualitas Minyak Goreng Bekas untuk Bahan Baku Biodiesel Pada Kuliner Gorengan Sudiang di Makassar Yoel Pasae; Corvis L Rantererung; Asrin Tandi; Arnold Sau
Prosiding Seminar Nasional Unimus Vol 3 (2020): Optimalisasi Hasil Penelitian dan Pengabdian Masyarakat Menuju Kemandirian di Tengah P
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Kelompok Usaha Kuliner Goreng Sudiang merupakan sebuah komunitas usaha kecil yang menyediakan aneka gorengan di kawasan Biringkanaya Kota Makassar. Setiap malam mereka memproduksi sekitar 40 liter minyak goreng bekas. Kelompok usaha gorengan ini masih menggunakan alat penggorengan tradisional yaitu wajan dan kompor, sehingga terkadang kualitas hasil gorengan tidak dapat terjaga. Berdasarkan hasil diskusi antara Tim Dosen UKI Paulus dengan mereka, terungkap bahwa mereka sangat membutuhkan peralatan penggorengan yang lebih baik dan terkontrol panas agar tidak terjadi kerugian akibat produk gorengannya yang biasanya gosong. Melalui Program Penerapan Teknologi Tepat Guna untuk Masyarakat, Kelompok Usaha Kuliner Goreng Sudiang telah menerapkan penggunaan Batch Fryer sebagai alat untuk menggoreng. Mereka juga telah dilatih menggunakan batch fryer untukmenggoreng berbagai gorengan yang dijual. Setelah menggunakan alat ini maka kualitas hasil gorengan yang dihasilkan jauh lebih baik, kapasitas produk yang dihasilkan meningkat, produk gorengan tidak rusak,  hemat energi dan juga higienis. Kualitas minyak goreng bekas yang dihasilkan juga lebih baik sehingga mudah dikumpulkan dandigunakan sebagai bahan baku pembuatan biodiesel. Kata Kunci : kuliner gorengan, batch fryer, minyak jelantah.
Implementation of Information And Communication Technology Can Increase Taxpayer Compliance In Reporting PPH 21 Ayu Wandika Putri Utami; Dwi Astuty Arfah; Yusri Karmila; Arnold Sau
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 2 (2024): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

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Abstract

This research aims to explore how the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province. By understanding the role and benefits of ICT, it is hoped that effective strategies can be found that can be implemented by several companies in order to increase tax compliance. The method used in this research is qualitative research which examines problems in depth using a non-statistical approach. framework of thought derived from thoughts and literature studies, expert opinions and other sources relevant to the topic of individual taxpayer compliance in reporting PPh 21 in South Sulawesi Province.The results of research conducted show that the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province, which is still not in line with the tax revenue target in 2023. It is still necessary to increase PPh 21 tax compliance by utilizing the role of Information and Communication Technology to significantly increase taxpayer compliance in reporting PPh 21 in Indonesia. In increasing taxpayer compliance in reporting PPh 21, information and communication technology has played an important role. There is a great need for taxpayer awareness regarding the use of e-filing, e-SPT, e-Invoice application, Tax Corner, and consultation and education so that it can help increase taxpayer compliance. Therefore, the government must continue to improve the convenience and quality of tax services to increase taxpayer compliance effectively. Efficiency of the reporting process, increasing knowledge and awareness of taxpayers, as well as reducing operational costs due to the use of ICT. However, to achieve optimal results in taxpayer compliance in South Sulawesi Province, it is necessary to provide adequate training to the community and overcome the challenges of technological adaptation. Such implementation requires support from management, investment in technology infrastructure, and ongoing training.
Co-Authors Asrin Tandi Ayu Wandika Putri Utami Corvis L Rantererung Dwi Astuty Arfah Yoel Pasae Yusri Karmila