Article Per Year (5 Year)
p-Index From 2021 - 2026
9.462
P-Index
This Author published in this journals
All Journal International Journal of Public Health Science (IJPHS) Jurnal Pendidikan Akuntansi Indonesia Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Equilibrium JURNAL ILMIAH PERSPEKTIF Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Ilmiah Edunomika (JIE) Amnesty: Jurnal Riset Perpajakan Klasikal: Journal of Education, Language Teaching and Science Journal of Applied Science, Engineering, Technology, and Education Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies Accounting Accountability and Organization System (AAOS) Journal Panrannuangku Jurnal Pengabdian Masyarakat International Journal of Community Service EduLine: Journal of Education and Learning Innovation Jurnal Iqtisaduna Islamic Accounting and Finance Review Chemistry Education Review Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economic Education and Entrepreneurship Studies Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pendidikan Terapan Vokatek : Jurnal Pengabdian Masyarakat Journal of Accounting Taxing and Auditing (JATA) Indonesian Journal of Taxation and Accounting Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar Jurnal Sipakatau Jurnal MediaTIK Media Elektrik JAMP Journal of Applied Taxation and Policy Study of Scientific and Behavioral Management (SSBM)
Della Fadhilatunisa
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 76 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 76 Documents
Search

 4   5   6   7   8 
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA MASJID DI KAB. GOWA Sumarlin, Sumarlin; Fadhilatunisa, Della; Suhartono, Suhartono; Chaerullah Burhan, Muh.; Ismail, Megawati
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 6 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i6.1999-2016

Abstract

Dalam melakukan pengelolaan keuangan diperlukan tanggung jawab yang besar dan keterampilan yang memadai demi terciptanya informasi yang lebih jelas dalam mengelola keuangan pada sebuah organisasi. Masalah yang dibahas dalam pengabdian ini adalah ISAK 35 sebagai standar akuntansi untuk organisasi atau lembaga nonlaba dalam menyusun laporan keuangan. Pengabdian ini bertujuan untuk melakukan pendampingan dalam penyusunan laporan keuangan masjid berdasarkan ISAK 35 di Kab. Gowa. Pendampingan ini dilakukan di beberapa masjid yang terdapat diwilayah Kab. Gowa. Pendampingan ini merupakan pendampingan yang bersifat kualitatif. Sumber data pengabdian ini adalah data primer. Selanjutnya proses pengumpulan data dalam pendampingan ini seperti survey pendahuluan, analisa laporan, evaluasi laporan dan proses pendampingan. Hasil dari pengabdian ini menunjukkan bahwa dengan  adanya pengenalan dalam menyusun laporan keuangan sesuai  dengan ISAK 35 dibantu dengan program akuntansi excel serta adanya pendampingan dalam menyusun laporan keuangan mampu meningkatkan  pengetahuan, mempercepat, mempermudah serta mampu meningkatkan keterampilan dan ketepatan bagi pengurus masjid dalam menyusun laporan keuangan.
Pengelolaan Rumah Makan Muslim Berbasis Maqasidu al-Shariah di Toraja. Fadhilatunisa, Della; Sari, Nur Rahmah; Bulutoding, Lince
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15543

Abstract

Tujuan dari penelitian ini adalah mengkaji fenomena pengelolaan rumah makan muslim di Toraja. Berbagai penafsiran dari para pengelola dan pemilik rumah makan muslim terkait “Halalantoyyiban” halal dan bersih yang nantinya akan dihubungkan dengan konsep Syariah Enterprise Theory (SET) dan dimaknai ke konsep Maqasidu Syariah. Penelitian ini menggunakan paradigma interpretive pendekatan studi kasus. Ada empat tahapan aspek yang dianalisis di dalam pengelolaan restoran muslim yaitu perencanaan, pengorganisasian, kepemimpinan, dan pengawasan aktivitas yang memunculkan berbagai sikap yang didapat dari para informan mulai dari pemilik, pengelola, karyawan dan pelanggan rumah makan. Hasil penelitian menunjukkan bahwa pengelolaan rumah makan muslim di Toraja jika dihubungkan dengan konsep SET dan maqasidu syariah diantaranya pemilik dan pengelola selalu mengedepankan “halalantoyyiban” walaupun tidak memiliki sertifikasi halal. Simbol-simbol islam sebuah rumah makan muslim di daerah nonmuslim akan bermanfaat seperti iklan yang akan memberikan informasi bahwa makanan di rumah makan tersebut layak dikonsumsi oleh wisatawan muslim yang berkunjung ke Toraja. Praktek pengawasan rumah makan muslim di Toraja mengedepankan nilai-nilai filosofi dan konsep ihsan yang diajarkan oleh Nabi Muhammad saw.
Pelatihan Daring Jamovi sebagai Upaya Penguatan Literasi Statistik Mahasiswa Elma Nurjannah; Aprilianti Nirmala S; Mushaf; Della Fadhilatunisa; Fakhri, M. Miftach
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 3 Issue No. 1: July 2025
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

Pelatihan penggunaan Jamovi diselenggarakan untuk meningkatkan literasi data dan kompetensi analisis statistik mahasiswa Program Studi Pendidikan Teknik Informatika dan Komputer (PTIK) Universitas Negeri Makassar. Kegiatan ini bertujuan mengatasi rendahnya kepercayaan diri mahasiswa dalam menggunakan perangkat lunak statistik serta keterbatasan pengalaman praktis dalam pengolahan data. Penelitian menggunakan pendekatan kuantitatif dengan desain One-Group Posttest Only Evaluation, di mana data dikumpulkan melalui kuesioner posttest yang menilai empat aspek utama: Availability of Learning Materials (ALM), Accessibility and Connectivity (AC), Confidence (C), dan Participant Engagement (PE). Hasil evaluasi menunjukkan materi pelatihan sangat baik (ALM = 4,21), akses dan konektivitas baik (AC = 4,07), kepercayaan diri meningkat (C = 3,61), dan keterlibatan peserta tergolong baik (PE = 3,87). Pelatihan memberikan dampak nyata berupa peningkatan kemampuan analisis data, pengalaman praktik langsung, serta kesiapan mahasiswa untuk menerapkan Jamovi secara mandiri. Temuan ini menegaskan urgensi integrasi pelatihan berbasis praktik langsung dalam kurikulum pendidikan tinggi untuk memperkuat kompetensi digital, pemahaman statistik, dan kesiapan profesional mahasiswa.
Explaining Tax Digitalization Adoption: The Mediating Role of Digital Literacy in the Effects of AI-Driven Automation, Effort Expectancy, and Facilitating Conditions Fadhilatunisa, Della; Fakhri, M. Miftach; Nirmalasari, Aprilianti; Awalia, Andi Dio Nurul; Soeharto, Soeharto
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.9399

Abstract

The acceleration of tax digitalization through artificial intelligence (AI) has redefined modern taxation systems; however, its success largely depends on users’ digital literacy and readiness to embrace automation. This study investigates the mediating role of digital literacy in the relationship between AI-driven automation, facilitating conditions, and effort expectancy on tax digitalization adoption in Indonesia. Employing a quantitative approach with a cross-sectional survey design, data were collected from 161 individual and professional taxpayers using purposive sampling methods. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital literacy exerts the strongest direct and significant influence on the adoption of tax digitalization. It also mediates the effects of AI-driven automation and facilitating conditions, whereas effort expectancy shows a positive but statistically insignificant relationship. These findings underscore that digital literacy is not merely a supporting factor but a fundamental determinant of successful digital tax transformations. This study implies that policies aimed at promoting tax digitalization should prioritize digital literacy enhancement through systematic education, technical training, and user-friendly system design. By strengthening digital competence, tax authorities can increase user engagement, improve compliance, and facilitate an equitable digital transformation within tax administration.
Analysis of Factors Influencing Taxpayer Compliance in Paying Land and Building Tax with Islamic Faith Nur Risqiananda; Della Fadhilatunisa; Raodahtul Jannah
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : PT. Lontara Digitech Indonesia

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

Abstract

This study examines the influence of tax knowledge, tax sanctions, and tax awareness on taxpayer compliance in paying land and building tax (PBB), with Islamic faith as a moderating variable. The research addresses the issue of fluctuating PBB revenue in Bone Regency and the need to understand behavioral and spiritual factors underlying tax compliance. The study used a quantitative approach with purposive sampling of 100 individual taxpayers in Tanete Riattang Barat District, Bone Regency. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that tax knowledge, tax sanctions, and tax awareness significantly and positively affect taxpayer compliance. Further, Islamic faith moderates the effect of tax sanctions on compliance, but does not moderate the relationship between tax knowledge or tax awareness and compliance. These findings highlight that while knowledge and awareness are important determinants of compliance, religiosity is more influential in reinforcing the deterrent effect of sanctions rather than enhancing knowledge or awareness. This study contributes to the literature by integrating Islamic values into tax compliance analysis, an area rarely explored in previous research. Practically, the results suggest that local governments should strengthen education and awareness programs while considering cultural and religious aspects in tax policy design.
E-Tax system, Socialization, and Tax Awareness on MSME Compliance: The Moderating Role of Understanding Level Zalwa Fiqrianti Andini; Andi Wawo; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : PT. Lontara Digitech Indonesia

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

Abstract

This study examines the influence of the tax e-system, socialization, and tax awareness on MSME tax compliance, and examines whether the relationship is strengthened by the level of taxpayer understanding. This study is a quantitative study with a quantitative descriptive approach. The sampling method used is simple random sampling with a sloving formula based on the number of MSME taxpayers. The results show that the e-system, socialization, and awareness have a positive effect on MSME compliance. Analysis of moderating variables shows that the level of understanding strengthens the e-system and socialization on MSME compliance, but the level of understanding does not strengthen tax awareness among MSME taxpayers.
Co-Authors A. Arianugerah Ilham A. Arianugerah Ilham A. Nurul Uswatun Hasanah A.M Yusran Mazidan AA Sudharmawan, AA Aditya, Roby Ahmad Faris Al Faruq Ahmad Risal Ahmar, Ansari Saleh Ainul Fikri Hamsir Ainun Zahra Adistia Akhmad Affandi Akmal Hidayat Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alifah Khairunnisa Alisyahbana, Andi Naila Quin Azisah Aminuyati Ana Sulistiana Alwi Andi Baso Kaswar Andi Baso Kaswar Andi Fauziyyah Agustin Nur Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Shelma Putri Azzahra Andi Wawo Andi Wawo Andika Isma Andriani, Reski Anita Candra Dewi Annafiah, Nur Annisa Nabilah Hasan Annisar Saputra Anwar Wahid Aprilianti Nirmala S Aras, Ainul Karima Ardiansyah Ardiansyah Ardiansyah Arifiyanti, Fitria Armalia Renni WA Arya Putra Abshari Ashadi, Ninik Rahayu Asri Ismail Asriadi Asriadi Asriayani Asriayani Asriayani Awalia, Andi Dio Nurul Azzahra Eka Azzahra, Andi Shelma Putri Baso, Fadhlirrahman Chaerullah Burhan, Muh. Dary Mochamad Rifqie Dewi Fatmarani Surianto Dewi, Shabrina Syntha Dwi Anggraeni Saputri Dzakiyyah Alfaaizah Elfa Syariati, Namla Elma Nurjannah Fadhlirrahman Baso Fajriani Azis Fajrin, Farid Farid Fajrin Faruq, Ahmad Faris Al Fitriyanty Dwi Lestary Furqan Ali Yusuf Gusnasary Hajar Dewantara Haliana Halim Hamdan, Muhammad Nurfaizy Hartono Helmy, Ahnaf Riyandirga Ariyansyah Putra Hidayat M, Wahyu Iin Pratiwi Iin Pratiwi Ince Nur Akbar Indah Febriyani Asril Ismail, Megawati Jamaluddin Majid Jasruddin Daud Malago Juharman, Muh. Jumadil Ahmad Safii Jumadil Ahmad Safi’i Kartini Kahar Kumalasari Lince Bulutoding M. Miftach Fakhri Maipa Dhea Pati Megawati Ismail Memen Suwandi Mita Fitriani Muh Akbar B Muh Bhilal Halim Muh. Alif Muh. Bhilal Halim MUH. CHAERULLAH BURHAN Muh. Juharman Muh. Sunan Jaya Irmawan Muh. Yusuf K Muhalim Muhammad Alif Leo Muhammad Fajar B Muhammad Fardan Muhammad Haristo Rahman Muhammad Ibrahim Muhammad Nurfaizy Hamdan Mushaf Nafil Rizqullah Rajab Nafil Rizqullah Rajab Namla Elfa Syariati Ninik Rahayu Ashadi Nirmalasari, Aprilianti Nur Qirani Ridhaihi Nur Rahma Sari Nur Rahmah Sari Nur Risqiananda Nur Wahida Dachlan Ladiku Nurafni Oktaviyah Nurdalila Ashilah Ubaid Nurfasilah, Nurfasilah Nurikhlas Noerpa Gunawan Nurikhlas Nurpa Gunawan Nurrahmah Agusnaya Oky Nur Pratiwi Johansyah Pualam, Andi Ruby Arsy Putri Nanda Sari Putri Nirmala Radhiah Rahmah Sari, Nur Raodahtul Jannah Raodahtul Jannah Raodatul Jannah Resky Resky Resky Resky Rezky Mutmainnah Rifqa Awalia Roby Aditiya Roby Aditiya Roby Aditya Rosidah Rosidah Rosidah Rosidah Rosidah Rustam, Andi Ryketeng, Masdar S Sumarlin Saiful Muchlis Salomo Benny Junian Sanatang Satnur, Muh. Alham Setialaksana, Wirawan - Shasa Inayah Vega Shasa Inayah Vega Shera Afidatunisa Siti Sakina A.F Sitti Radhiah Soeharto Soeharto Sudarmanto Jayanegara Suhartono Suhartono Suhartono Suhartono Suhartono Sulaiman, Dwi Rezky Anandari Sulfa Inriani Sumarlin Sumarlin Syariati, Namla Elfa Tabash, Mosab Talaohu, Sanunggarah Ulya Mayziyadah Vidiyanto, Vidiyanto Wahyu Hidayat M Wilda Mustari yariati, Namla Elfa Yuanita B Yunita Alfira Liadi Zalwa Fiqrianti Andini