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All Journal Jurnal Pengabdian Kepada Masyarakat Patikala Amkop Management Accounting Review (AMAR) Journal of Business Management and Economic Development
Yusuf Y.S, Muhammad
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Potential and Challenges of Renewable Energy Management: Socio-economic Perspective in Indonesia Ghazali, Rahmat; Yusuf Y.S, Muhammad; Said, Samsuardi; Darwin, Dirmansyah
Journal of Business Management and Economic Development Том 3 № 02 (2025): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v3i02.1545

Abstract

Renewable energy in Indonesia has great potential to reduce dependence on fossil fuels and combat climate change. Despite abundant resources such as solar, wind, and biomass, regulatory, infrastructure, and investment challenges still hamper its development. This study uses a qualitative approach to explore the state of renewable energy and its socio-economic impacts. The results and analysis show that renewable energy development can increase energy access, create jobs, and reduce greenhouse gas emissions. Collaboration between the government, private sector, and communities is essential for a successful transition. Recommendations include improving policies, increasing investment, and public education to ensure more equitable and sustainable benefits from renewable energy in Indonesia.
Analysis of Regional Government Readiness in Facing Budget Efficiency: Financial Sustainability and Fiscal Resilience Perspectives Ichsan, Hisyam; Amirullah, Sufyan; Novitasari, Eni; Yusuf Y.S, Muhammad
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3107

Abstract

This study aims to analyze the fiscal readiness of local governments in responding to national budget efficiency policies that demand an increase in fiscal independence. Many regions still exhibit high dependence on transfer funds and have narrow fiscal space due to the dominance of operational spending. Using an explanatory sequential mixed-methods approach, this study first maps the fiscal readiness of several local governments through an integrated framework of Financial Sustainability and Fiscal Resilience. Subsequently, in-depth case studies were conducted in high- and low-performing regions to explore the determining factors behind the performance differences. The quantitative results show a significant disparity among the regions. The qualitative findings reveal that fiscal independence in high-performing regions is driven by the strong political commitment of its leadership and strategic policy innovations. Conversely, the challenges in low-performing regions are rooted in the rigidity of large personnel expenditures and a limited economic base. This creates a paradox of "pseudo-efficiency" at the expense of capital spending for long-term development. This study recommends strategies for increasing local-source revenue based on political commitment and structural spending rationalization to increase local fiscal readiness.
Peningkatan Literasi Dan Kepatuhan Pajak Melalui Pojok Pajak: Pendampingan Aktivasi Coretax Dan Pengisian Spt Tahunan Orang Pribadi Amir, Asnidar; Faisalrahmat, Muh.; Qamariah, Nur; Yusuf, Irfan; Yusuf Y.S, Muhammad; Ismail Saleh, Muhammad; Irawati
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 5 No. 4 (2026): Jurnal PkM PATIKALA
Publisher : Pusat Pengembangan Pendidikan dan Bakat Indonesia/Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v5i4.5465

Abstract

The digital transformation of tax administration through the Coretax Administration System (Coretax) requires taxpayers not only to understand tax regulations but also to possess the ability to utilize information technology effectively. As a newly implemented tax administration system for filing the 2025 Annual Individual Income Tax Return, (SPT Tahunana) Coretax still requires an adaptation process among taxpayers. Consequently, many taxpayers continue to encounter difficulties in activating their Coretax accounts, generating the Directorate General of Taxes (DJP) authorization code, and completing and submitting their Annual Individual Income Tax Returns. This community service program aimed to improve tax literacy and tax compliance through the Tax Corner (Pojok Pajak) program implemented at Universitas Sulawesi Barat in collaboration with the Tax Center and the Majene Primary Tax Office (KPP Pratama Majene). The program employed a participatory approach combined with direct assistance and was carried out in three stages: training prospective facilitators, assisting taxpayers with Coretax account activation, and providing guidance on the completion and submission of Annual Individual Income Tax Returns. The results demonstrated that the Tax Corner program improved participants' understanding of Coretax implementation, helped resolve various technical issues related to account activation and Annual Income Tax Return filing, and enhanced taxpayers' awareness and compliance in fulfilling their tax obligations. The program also demonstrates that collaboration between higher education institutions and the Directorate General of Taxes (DJP) is an effective strategy for supporting the digital transformation of tax administration while improving taxpayers' literacy and compliance.
Co-Authors Amir, Asnidar Amirullah, Sufyan Darwin, Dirmansyah Faisalrahmat, Muh. GHAZALI, RAHMAT Ichsan, Hisyam Irawati Irfan Yusuf Ismail Saleh, Muhammad Novitasari, Eni Nur Qamariah Said, Samsuardi