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All Journal PINISI Discretion Review Tangible Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang CITAKARYA Jurnal Pengabdian Masyarakat Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
Yunita Yusuf, Yulia
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Social Sciences Other

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Analisis Penerimaan Pajak dan SPT Wajib Pajak Orang Pribadi Pengusaha pada KPP Makassar Barat Rahman, Ahmad Nashiruddin Mushoddiq; Adriansyah, Adriansyah; Dayanti Br Ginting, Chris; Yunita Yusuf, Yulia; Humayrah Rais, Anisatun
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.616

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengkaji tren penerimaan pajak dan pelaporan SPT pengusaha. Metode penelitian yang digunakan adalah deskriptif kuantitatif, teknik pengumpulan data yang digunakan adalah dokumentasi, data diperoleh dari laporan realisasi penerimaan pajak Pengusaha yang dikeluarkan oleh Direktorat Jenderal Pajak (DJP) serta data kepatuhan wajib pajak dalam pelaporan SPT tahunan. Hasil penelitian menunjukkan bahwa dampak pandemi COVID-19 menyebabkan penerimaan pajak turun sebesar 37,3% dibandingkan tahun sebelumnya, persentase kepatuhan pajak menurun dari 66,7% pada tahun 2019 menjadi 40,7% pada tahun 2023. Faktor yang mempengaruhi kepatuhan wajib pajak antara lain pandemi COVID-19 yang menyebabkan banyak pelaku usaha mengalami kesulitan ekonomi sehingga berpengaruh terhadap kemampuan mereka dalam memenuhi kewajiban perpajakan. Kebijakan perpajakan, seperti penerapan tarif pajak yang lebih rendah bagi UMKM, yang meskipun bertujuan untuk meringankan beban pajak justru membuat beberapa wajib pajak merasa tidak perlu melaporkan SPT. 
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.
IMPLEMENTASI PRAKTIK AKUNTANSI BERKELANJUTAN UNTUK UMKM: STUDI KASUS PADA KAWASAN KULINER CENTRAL POINT INDONESIA (CPI) MAKASSAR Faisal, Andi; Adriansyah, Adriansyah; Humayrah Rais, Anisatun; Yunita Yusuf, Yulia; Br. Ginting S, Chris Dayanti
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 1 No 2 (2024): November
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Sustainable accounting practices are becoming increasingly relevant as awareness of sustainability grows in all aspects of business, including the Micro, Small, and Medium Enterprises (MSME) sector. This article examines the implementation of sustainable accounting practices in MSMEs within the culinary area of Central Point Indonesia (CPI) Makassar using the Focus Group Discussion (FGD) method. The objective of this community service activity is to identify the benefits, challenges, and impacts of adopting sustainable accounting practices in MSMEs and to understand how a collaborative approach can enhance the capacity of MSME actors in sustainable financial management. The findings from this activity reveal that although challenges related to accounting knowledge and resource limitations remain significant barriers, the application of sustainable accounting can improve operational efficiency and support business sustainability. Collaborative mentoring between researchers and MSME actors is a key factor in the successful implementation of these practices. The implications of this community service indicate that optimizing the adoption of sustainable accounting in the MSME sector requires ongoing efforts in education, training, and technological support, as well as policies that promote business sustainability at the micro level.
SOSIALISASI LITERASI KEUANGAN UNTUK RUMAH TANGGA Yunita Yusuf, Yulia; Humairah Rais, Anisatun; Faisal, Andi; Adriansyah, Adriansyah; Musaddiq Rahman, Ahmad Nasiruddin
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

This community service activity aims to improve financial literacy among housewives at Almadinah Islamic School Makassar. Through seminars and interactive discussions, participants were equipped with basic knowledge of financial planning, budgeting, cash flow recording, and expense control. The activity successfully demonstrated an increase in participants' understanding and a growing desire to apply financial literacy concepts more systematically. Despite challenges such as conventional habits and limited time, participants showed strong motivation to change. This activity made a tangible contribution to raising awareness and enhancing financial skills at the household level.
Digitalisasi Pencatatan Keuangan dan Persediaan melalui Penguatan Sistem Informasi Manajemen pada UMKM Beras Telur Yunita Yusuf, Yulia; Humayrah Rais, Anisatun; Rahmatullah, Andi; Widya Wati, Fitrah; Putrawan, Muh. Rizah
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 3 No. 03 (2025): Agustus - Oktober
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v3i03.2598

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor pangan memiliki peran strategis dalam mendukung ketahanan pangan dan perekonomian lokal, namun masih menghadapi keterbatasan dalam pemanfaatan sistem informasi manajemen (SIM) yang terintegrasi. UMKM Bras Telur di Kota Makassar merupakan toko ritel bahan pangan pokok yang telah menggunakan aplikasi kasir digital, tetapi pengelolaan persediaan, pencatatan keuangan terstruktur, dan pemanfaatan data penjualan masih dilakukan secara manual dan intuitif. Kegiatan pengabdian ini bertujuan untuk: (1) mendeskripsikan kondisi aktual SIM pada UMKM Bras Telur, (2) mendampingi mitra dalam merancang penguatan SIM yang terintegrasi, dan (3) menyusun rekomendasi teknis aplikasi dan prosedur kerja yang lebih efektif. Metode yang digunakan meliputi observasi partisipatif, wawancara mendalam dengan pemilik dan karyawan, kajian dokumen dan data transaksi, serta serangkaian diskusi dan simulasi pendampingan. Hasil kegiatan menunjukkan bahwa pemetaan sistem perusahaan, rantai pasok, hubungan pelanggan, manajemen pengetahuan, dan pola pengambilan keputusan mampu mengidentifikasi titik lemah utama pada aspek persediaan dan pemanfaatan data. Pendampingan menghasilkan rancangan penggunaan aplikasi keuangan dan inventori, draft SOP operasional sederhana, serta peningkatan kesadaran mitra terhadap pentingnya SIM sebagai dasar pengambilan keputusan dan rencana ekspansi usaha. Dengan demikian, kegiatan ini meletakkan fondasi awal bagi penerapan SIM yang lebih terintegrasi pada UMKM pangan skala kecil.
Challenges and Opportunities of Green Innovation for Indonesian MSMEs: Integrating Maqasid Shariah Perspective with 2024 KADIN Data Yunus, Asmar; arif, Adriansyah; Yunita Yusuf, Yulia; Gaffar, Andi Nurrahma; Syukur, Mukarramah
PINISI Discretion Review Volume 9, Issue 1, September 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.78045

Abstract

The transformation towards a green economy presents a strategic challenge and opportunity for Indonesian MSMEs (Micro, Small, and Medium Enterprises), which comprise over 99% of national business units. This descriptive-qualitative documentary study, utilizing secondary data from KADIN, BPS, and the Ministry of Cooperatives and SMEs, aimed to analyze the challenges and opportunities for implementing Green Innovation in MSMEs, based on 2024 data from KADIN Indonesia, and to review its relevance through the perspective of maqashid syariah (the objectives of Sharia). The findings reveal that green adoption is hindered by low technology literacy, limited access to green financing, inadequate HR training, and insufficient halal and environmental certification, yet significant opportunities exist due to rising consumer awareness of eco-friendly and halal products, supportive green financing policies from the OJK, and free halal certification programs from BPJPH. From a maqashid syariah perspective, Green Innovation aligns with the spiritual and moral objectives of Hifz al-Din (preservation of religion) and Hifz al-Nafs (preservation of life), underscoring ethical halal production, environmental sustainability, and social responsibility. The study concludes that the synergy between Green Innovation and Islamic values can enhance MSME competitiveness and foster an inclusive, equitable, and sustainable green and halal economic ecosystem in Indonesia.
Co-Authors Adriansyah Adriansyah Anas, Agung Muliaman Andi Faisal, Andi Anisatun Humayrah Rais arif, Adriansyah Br. Ginting S, Chris Dayanti Dayanti Br Ginting, Chris Gaffar, Andi Nurrahma Humairah Rais, Anisatun Musaddiq Rahman, Ahmad Nasiruddin Mushoddiq Rahman, Ahmad Nashiruddin Putrawan, Muh. Rizah Rahmatullah, Andi Syukur, Mukarramah Widya Wati, Fitrah Yunus, Asmar