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Nurdin, Jurana
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PERAN SEMINAR PEMASARAN DI ERA DIGITAL BAGI PELAKU USAHA UMKM MANGROVE DESA ENU Ryan Ryan; Jurana Jurana; Nur Riski Islianty; Ira Nuriyah Santi
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v1i2.112

Abstract

UMKM Mangrove merupakan kelompok usaha yang berlokasi di Desa Enu yang berdiri sejak tahun 2020 dengan anggota 10 ibu rumah tangga yang dibantu oleh Yayasan Domba dengan memberikan modal usaha kepada mereka. Ada beberapa produk yang dihasilkan oleh kelompok UMKM mangrove yaitu roti pacolo, saus teri, jahe instan, dan rono tapa. Kegiatan ini dilakukan dengan tujuan untuk meningkatkan kemampuan kelompok UMKM mangrove dalam memasarkan produknya secara online maupun melalui media sosial serta cara membuat kemasan yang baik dan menarik. Berdasarkan hasil membangun desa mandiri yang telah dilakukan dapat diketahui bahwa permasalahan yang terjadi sebelum pelaksanaan seminar pemasaran di era digital adalah kelompok usaha yang belum mengenal dan cara bertransaksi melalui pemasaran digital, khususnya pada platform Facebook, kurangnya pengetahuan kelompok UMKM mangrove terhadap teknologi yang mengakibatkan sulitnya melakukan digitalisasi pemasaran produknya, sehingga hal ini mempengaruhi cara mereka memasarkan produknya. Oleh karena itu dirasa perlunya penambahan wawasan bagi kelompok UMKM mangrove di desa Enu terkait konsep digital marketing, pelatihan dan membantu pelaku UMKM memasarkan produknya melalui platform media facebook guna meningkatkan penjualan dan pendapatan dari UMKM tersebut bisnis.
The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance PARWATI, Ni Made Suwitri; TOTANAN, Chalarce; MILE, Yuldi; YAMIN, Nina Yusnita; INDRIASARI, Rahayu; PAKAWARU, Muhammad Ilham; JURANA, Jurana
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i1.1075

Abstract

Taxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the complexity of tax regulations has a significant negative effect of -0.253 on taxpayer compliance, and 0,501, the principles of justice, have a significant positive effect on taxpayer compliance. An R square shows that independent variables will influence 45.5% on increasing taxpayer compliance. The correlation coefficient (R) is 0.674, and the degree of the relationship between all independent variables means that the correlation between the independent and dependent variables is 0.674. Based on the correlation coefficient interpretation guidelines, the relationship between the complexity of tax regulations and the principle of justice on taxpayer compliance is strong. Empirically, this research shows that the principle of justice influences taxpayer compliance, but the low complexity of tax regulations can increase taxpayer compliance. Therefore, this research implies that the government must further simplify tax regulations to encourage taxpayers to comply.
THE SOCIAL STRATIFICATION IN SNOWPIERCER MOVIE Jurana, Jurana; Abdullah, Abdullah
ELITERATE : Journal of English Linguistics and Literature Studies Vol 2, No 2, Apr (2023): ELITERATE : Journal of English Linguistics and Literature Studies
Publisher : Faculty of Languages and Literature, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/eliterate.v2i2, Apr.44017

Abstract

Social stratification is the classification of people into classes that can be arranged in stages. Social stratification can also be referred to as layers between communities that classify individuals and groups who have differences. Vertical hierarchical classification of society resulted in the emergence of social classes so that the terms upper social class, middle class, and lower class emerged. This research will examine (1) how social stratification is described in the snowpiercer movie and also (2) what is the impact of social class classification in the snowpiercer movie. The research method used in this study is the qualitative method. By using the snowpiercer movie as the main data used in research studies. Based on the results of the study it was concluded that 1) the picture of social stratification that occurs in the snowpiercer movie leads to the division of social classes based on the economic status of eternal train passengers. Where people who have money will enter as first-class passengers with an upper social class and live in luxury while those who do not have money will become occupants of the rear carriage with a low social class and live in hardship. 2) The impact of this social class division is the occurrence of conflict turmoil that occurs from the lower social classes against the upper social classes or often known as class struggle. The underclass as the oppressed who try to get a good life by carrying out a revolutionary movement as a form of protest against existing differences.Keyword: social stratification, social class
PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL MELALUI PROFITABILITAS Waang, Lidia Indriane; Muliati; Jurana; Chalarce Totanan; Ni Made Suwitri Parwati; Ilham Pakkawaru
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 2 (2023): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i2.7

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, terhadap pengungkapan tanggung jawab sosial perusahaan/CSR dengan profitabilitas sebagai variabel mediasi. Populasi penelitian ini adalah seluruh perusahaan LQ45 sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang diperoleh dengan menggunakan teknik purposive sampling sebanyak 14 perusahaan dalam 5 tahun pengamatan (2016-2020) sehingga total data observasi adalah 70. Teknik analisis data yang digunakan adalah WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa secara parsial variabel ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, sedangkan variabel ukuran perusahaan secara parsial berpengaruh negatif terhadap profitabilitas. Profitabilitas ditemukan tidak memediasi hubungan antara ukuran perusahaan dan pengungkapan tanggung jawab sosial perusahaan/ CSR.
PRAKTIK GOOD GOVERNANCE DANA DESA DALAM PEMBANGUNAN INFRASTRUKTUR Yulianti; Abdul Kahar; Jurana
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 2 (2023): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i2.8

Abstract

ABSTRAK Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Pemerintah Desa memiliki wewenang untuk mengelola, mengatur, mengembangkan dan memperdayaan masyarakat desa. Tujuan penelitian ini adalah untuk memahami dan menginterpretasikan praktik tata kelola dana desa yang baik dalam pembangunan infrastruktur di Desa Tanauge Kecamatan Petasia Kabupaten Morowali Utara. Penelitian ini dapat diklasifikasikan sebagai penelitian deskriptif. Informan dalam penelitian ditemukan 6 orang dengan metode analisis data yang digunakan dalam penelitian ini adalah analisis data kualitatif. Hasil kajian menunjukkan bahwa good governance dalam pembangunan infrastruktur di Desa Tanauge telah dilaksanakan dengan pertanggungjawaban formalitas atas infrastruktur yang dibiayai melalui anggaran dana desa yang memiliki peraturan pertanggungjawaban yang harus dilakukan oleh Kepala Desa. Partisipasi dalam perencanaan, pelaksanaan dan pengawasan pembangunan di Desa Tanauge belum mampu menciptakan komitmen dan motivasi masyarakat untuk terlibat aktif dalam segala bentuk kegiatan yang direncanakan dalam APBDES, karena kehadiran kepala desa secara sepihak. Akuntabilitas formal dan partisipasi terbatas mampu menciptakan pemerintahan yang baik, juga dapat memicu perilaku disfungsional (menyimpang) pada pengambil keputusan (Kepala Desa) ABSTRACT Based on Undang-Undang Nomor 6 Tahun 2014 the Village Government has the authority to manage, organize, develop and empower village communities. The purpose of this study is to understand and interpret the practice of good governance of village funds in infrastructure development in Tanauge Village, Petasia District, North Morowali Regency. This research can be classified as descriptive research. Informants in the study found 6 people with the data analysis method used in this study is qualitative data analysis. The results of the study show that good governance in infrastructure development in Tanauge Village has been implemented with formality accountability on infrastructure funded through the village fund budget which has accountability regulations that must be carried out by the Village Head. Participation in planning, implementing and supervising development in Tanauge Village has not been able to create community commitment and motivation to be actively involved in all forms of activities planned in the APBDES, due to the unilateral presence of the village head. Formal accountability and limited participation are able to create good governance, can also trigger dysfunctional (deviant) behavior in decision makers (Village Heads)
PENGARUH TINGKAT PENGHASILAN, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA : (Studi Kasus Pada Pengemudi Ojek Online Kota Palu) Muhammad Arfandy; Jurana
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 2 (2023): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i2.11

Abstract

ABSTRAK Seiring dengan meningkatnya pendapatan masyarakat, maka kemampuan masyarakat untuk memenuhi kebutuhan akan alat transportasi juga meningkat. Hal ini tentu saja akan berdampak pada meningkatnya pertumbuhan jumlah kendaraan bermotor setiap tahunnya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tingkat penghasilan, kesadaran wajib pajak dan kualitas pelayanan terhadap kepatuhan pengemudi ojek online dalam membayar pajak kendaraan bermotor roda dua. Populasi pada penelitian ini adalah para pengemudi ojek online di kota Palu. Pengambilan sampel dipilih berdasarkan teknik purposive sampling sebanyak 100 sampel. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa tingkat penghasilan, kesadaran wajib pajak dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor baik secara parsial maupun simultan. ABSTRACT Along with the increase in people's income, the ability of people to meet the needs of transportation also increases. This of course will have an impact on the increasing growth in the number of motorized vehicles each year. This study aims to examine and analyze the effect of income level, taxpayer awareness and service quality on online drivers compliance in paying motor vehicle tax. The population in this study are online drivers in the city of Palu. Sampling was selected based on purposive sampling technique of 100 samples. The data analysis method used is multiple linear regression analysis using the SPSS application. The results of this study indicate that income level, taxpayer awareness and service quality have a positive and significant effect on motor vehicle tax compliance both partially and simultaneously.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING : (STUDI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Amin, Dinda Salsabila; Bakri, Mohammad Iqbal; Jurana
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 3 (2023): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i3.14

Abstract

ABSTRAK Rasio profitabilitas merupakan rasio yang digunakan untuk menghasilkan keuntungan dari operasinya selama periode waktu yang telah ditentukan. Tujuan dari penelitian ini adalah untuk menyelidiki hubungan antara kinerja keuangan dan nilai perusahaan dengan mengungkapkan tanggung jawab sosial perusahaan sebagai variabel moderasi. Dengan menggunakan pendekatan purposive testing, populasi penelitian adalah bank-bank yang akan terdaftar di Bursa Efek Indonesia antara tahun 2016 sampai dengan tahun 2020. Data dianalisis dengan menggunakan analisis regresi moderat (MRA) dan regresi linier sederhana. Studi ini menunjukkan bahwa kinerja keuangan yang diukur dengan ROA menunjukkan adanya korelasi yang signifikan antara ekspektasi bisnis dan hasil keuangan, dan CSR tidak dapat mengarahkan dampak eksekusi moneter terhadap nilai perusahaan. ABSTRACT Profitability ratio is a ratio used to generate profits from its operations over a predetermined period of time. The aim of this study is to investigate the relationship between financial performance and firm value by disclosing corporate social responsibility as a moderating variable. Using a purposive testing approach, the study population is banks that will be listed on the Indonesia Stock Exchange between 2016 and 2020. Data were analyzed using moderate regression analysis (MRA) and simple linear regression. This study shows that financial performance measured by ROA shows a significant correlation between business expectations and financial results, and CSR cannot direct the impact of monetary execution on firm value.
The Meaning of Determining Indekos 'Tariffs' from the Indekos Owner's Perspective INDRIASARI, Rahayu; BAKRY, Moh Iqbal; MAPPARESSA, Nurlaela; PARWATI, Ni Made Suwitri; JURANA, Jurana; DHARMA, Dewa Made Adi
Journal of Tourism Economics and Policy Vol. 3 No. 4 (2023): Journal of Tourism Economics and Policy (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i4.896

Abstract

This research aims to understand and interpret the meaning of "Determining Boarding House Rates from the owner's perspective during the COVID-19 pandemic among boarding house entrepreneurs in Central Sulawesi. This research uses the Interpretive Paradigm of the Transcendental Phenomenological Approach. Interviews, Observations, and Documentation were used to collect research data. This is important to reveal the shift in the meaning of determining tariffs in situations that make it difficult for owners to adopt boarding house income tariff policies. The results of this research indicate that for boarding house owners, the costs incurred in owning a boarding house are routine costs at all times. Therefore, for them, the meaning of determining the boarding fee is a manifestation of gratitude for the excellent fortune given by God Almighty. The determination of these rates manifests the boarding house owner's struggle in facing the COVID-19 pandemic. Apart from that, determining the tariff is also interpreted as a form of brotherly feeling of helping each other. This then forms a rationality of thought for boarding house entrepreneurs who use this feeling of joy and happiness as a trigger for determining boarding house rates and providing reductions in tariff determination.
The Influence of Emotional Intelligence, Spiritual Intelligence on the Level of Understanding of Social and Environmental Accounting: Study of 2018-2021 Class of Accounting Students, Faculty of Economics and Business, Tadulako University MISNAWATI, Misnawati; JURANA, Jurana; IQBAL, Mohammad; PARANOAN, Selmita; FURQAN, Andi Chairil
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1091

Abstract

Abstract This research aims to test and analyze the Direction of Emotional Intelligence, Spiritual Intelligence on the Level of Understanding of Social and Environmental Accounting. Study of 2018-2021 Class of Accounting Students, Faculty of Economics and Business, Tadulako University. This research uses a survey method, using the Slovin method sampling technique. The respondents in this research were students at Tadulako University, Faculty of Economics, majoring in Accounting, totaling 111 respondents. The research method used in this research is quantitative research using multiple linear regression data analysis, data collection techniques using questionnaires. The results of this research show that emotional intelligence and spiritual intelligence simultaneously have a significant effect on the level of understanding of social and environmental accounting. Emotional intelligence partially has a significant effect on the level of understanding of social and environmental accounting, spiritual intelligence partially has a significant effect on the level of understanding of social and environmental accounting
Penyuluhan Manajemen Usaha Kerajinan Kapuk Di Desa Dalaka Jurana; Pattawe, Abdul; Indriasari, Rahayu
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 8 No 3 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v8i1.3902

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pemahaman dan  pendampingan pada perajin kapukdi Desa Dalaka, Kecamatan Sindue, Kabupaten Donggala tentang pengelolaan manajemen usaha untuk mempertahankan keberlangsungan usahanya (going concern). Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan dalam tiga tahap dengan kurun waktu delapan bulan.Tahap pertama adalah persiapan melalui observasi dan wawancara pendahuluan.Tahap kedua adalah pelaksanaan kegiatan berupa penyuluhan dan pelatihan yang dilakukan dengan memaparkan materi tentang pengelolaan manajemen usaha.Tahap ketiga adalah monitoring dan evaluasi yang bertujuan untuk menampung permasalahan yang dihadapi oleh perajin kapuk dalam manajemen usahanya dan mengevaluasi tingkat keberhasilan program pengabdian.Target yang telah dicapai dalam kegiatan ini adalah mitra memiliki pengetahuan tentang pengelolaan manajemen usaha.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Kahar Abdul Kahar Abdul Majid Abdul Pattawe Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Alya Rahayu Amin, Dinda Salsabila Amir Amir Amir Amir, Andi Mattulada Amirah, Amirah Amyadin Andi Chairil Furqan Andi Mattulada Andi Mattulada Amir andi sultan andi Angelia, Gebriela Christina Anggriani, Catherine Sofia Aprilia, Kadek Ayu Rita Aqsha, Muhammad Arung Gihna Mayapada Ayu Novelia Paskual Ayu, Sri Manika Baharuddin Condeng BAHRI, Muhammad Alim Baiq Emy Nurmalisa Bakri, Mohammad Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal BAKRY, Muhammad Iqbal Bawias, Hizkia Hazael Bezaliel Betty Betty Bq Emy Dea Aziza Arfah Desvianur, Doliva Risky Dewa Made Adi Dharma DHARMA, Dewa Made Adi Din, Muhammad Dina Anggraini Dinno Wahyudhi Purba DIVYA, Sinta Ernawati Usman Fadel, Mochamad Fadli Mohammad Saleh Fajrillah Febrianti, Dasa Femilia Zahra Fibriyani Nur Khairin Fikry Karim Firdaus Hi. Yahya Kunoli Fitria Masulili Fitria, Ria Furqan, Andi Chairil Gusman Sunding Halwi, Muhammad Darma Harnida Wahyuni Adda Hasrumi Hasrumi Hasrumi, Hasrumi Helmaise Sampewai I Gede Oka I Wayan Supetran Ikke Nurhasanah Ilfat Afia Amalyah Ilham Pakkawaru IRA NURIYA SANTI Irsanty Collein Ismunandar Jamaluddin Jamaluddin Jamaluddin JAMALUDDIN Juliana Kadang Junaidi Junaidi Kawile, Tirza Fitriani Krisdianto, Dandi Lasodi, Nurfadila Ramdani Latifa, Latifa Latifah Yuniar Lenny D Lilianty Syattar, Elly Lisnawati M Ikbal A M. Iqbal Bakry Mapparessa, Nurlaela MARCELLINA, Nelly Marlin, Marlin Marwana, Marwana Masruddin Masrudin Masrudin, Masrudin Masulilli, Fitria MEZALUNA, Mezaluna Mile, Yuldi Misnawati Misnawati Moh Fadli Dg , Patompo Mohammad Iqbal BAKRY MUFIDAH, Andi Ainil Muh Darma Halwi Muh. Darma Halwi Muhammad Ansar Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Arfandy Muhammad Darma Halwi Muhammad Darma Halwi Muhammad Din Muhammad Din Muhammad Ilham Pakawaru Muhammad Ilham Pakkawaru Muhammad Natsir Muhammad Ridwan Muhammad RIDWAN Muhammad Ridwan Nasir Muhammad Syafaat MULIADY, Humaira Muliati Muliati Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Aras Mustamin Mustamin Mustamin MUSTAMIN Mustamin Mustamin Mustamin Mustamin MU’AWIYAH, Siti Nanda Nanda Nanda, I Wayan Satya Naspia Nasrul Ni Made Ayu Genitri Ni Made Suwitri PARWATI Ni Made Suwitri PARWATI Nina Yamin Nina Yusnita Yamin Nisa, Nur Ainun Novita Muliyani Djalil NOVITA, Nur Indah Dwi Nur Riski Islianty Nurhayati Haris Nurlaela Mapparessa Nurlaila Fitriani Nurlailah Nurlailah Umar Nurlela MAPPARESSA Oka, I Gede PAKAWARU, Muhammad Ilham Pangaribuan, Helena Panjili, Moh Yusran Parwati, Ni Made Suwitri PATTAWE, Abd. Purnama, Aziza Dewi Rahayu INDRIASAR Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rasmi Nur Anggraeni Ria Fitria Ridwan , Ridwan Ridwan Ridwan, Ridwan Rina T Rina Tampake Rinaia, Syafia Riska Riska Rizkaningsih Rizkina Maharani Rizqan, Andi Muhammad Ryan Ryan Saleh, Fadli Moh Saleh, Fadli Moh. SALSABILA, Meita Gania Sampewai, Helmaise Santika Sari, Anik Indah Selmita Paranoan Selvi A.M Selvi A.Mangundap Semuel Ra'bung, Alfrida Siti JAENAB Siti Nur Anisa Sri Hardianti Sri Haryani Sri Wahyuni Stesya Orhizha Anandita Sudarman H Melangka, Yulianus Sugianto Sugianto Sugianto Sugianto Supirno, Supirno Supriadi Abdul Malik Supriadi B Supriadi Laupe Tanra, Andi Ainil Mufidah Tenripada, Tenripada Ternripada Ternripada Ternripada, Ternripada Totanan, Chalarce Tri Utari Madao Uwete, Andini Veithzal Rivai Zainal Wa Jana Waang, Lidia Indriane Wahyudi Wahyudi Wayan Ayu Diana Lestari Yuldi MILE Yuldi Mile Yulianti Yulianti Yulianti Yulianus S Yunia, Latifah Sukmawati Yusuf, Gracia Carolina Yusuf, Rolland M Zainul, Zainul Zulhaerini, Adilah