Article Per Year (5 Year)
p-Index From 2021 - 2026
2.538
P-Index
This Author published in this journals
All Journal SENTRALISASI Tangible Journal Behavioral Accounting Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Review of Accounting and Business Amsir Accounting & Finance Journal Ininnawa: Jurnal Pengabdian Masyarakat Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Income Journal: Accounting, Management and Economic Research Jurnal Aplikasi Perpajakan Abdi Samulang : Jurnal Pengabdian Kepada Masyarakat Phinisi Applied Accounting Journal CITAKARYA Jurnal Pengabdian Masyarakat Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
Anisatun Humayrah Rais
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
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

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

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.
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.
PENGARUH IMPLEMENTASI CORETAX TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA MAKASSAR Afiah, Nur; Rais, Anisatun Humayrah; Anwar, Azwar; Musa, Kartika Septiary Pratiwi
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.459

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi Coretax terhadap kepatuhan wajib pajak sebagai bagian dari upaya modernisasi administrasi perpajakan. Digitalisasi melalui Coretax diharapkan mampu meningkatkan kualitas layanan pajak, terutama dari sisi kemudahan, kecepatan, akurasi, dan transparansi proses pelaporan serta pembayaran pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa implementasi Coretax berpengaruh positif terhadap kepatuhan wajib pajak, yang berarti semakin baik penerapan sistem digital tersebut, semakin tinggi tingkat kepatuhan wajib pajak dalam melaksanakan kewajibannya. Penelitian ini memberikan implikasi bahwa penguatan sistem administrasi perpajakan berbasis teknologi merupakan strategi penting dalam meningkatkan kepatuhan dan efektivitas layanan perpajakan di Indonesia.
ANALISIS KEBIJAKAN PAJAK KARBON INDONESIA DAN IMPLIKASINYA TERHADAP SEKTOR INDUSTRI Rais, Anisatun Humayrah; Yusuf, Yulia Yunita
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.460

Abstract

Penelitian ini bertujuan menganalisis desain dan implementasi kebijakan pajak karbon di Indonesia serta menilai implikasinya bagi sektor industri. Dengan menggunakan pendekatan kualitatif deskriptif melalui analisis dokumen dan kebijakan, studi ini menelaah regulasi utama seperti UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan dan Perpres No. 98 Tahun 2021 tentang Nilai Ekonomi Karbon, serta berbagai laporan resmi pemerintah dan literatur ilmiah terkait. Hasil penelitian menunjukkan bahwa kebijakan pajak karbon Indonesia memiliki kerangka regulasi yang kuat dan terintegrasi dengan instrumen Nilai Ekonomi Karbon, termasuk perdagangan emisi dan mekanisme offset. Namun, efektivitas kebijakan ini masih dipengaruhi oleh sejumlah faktor, seperti rendahnya tarif awal, kesiapan sistem MRV, serta resistensi industri terhadap potensi kenaikan biaya produksi. Analisis juga mengungkap bahwa pajak karbon dapat mendorong efisiensi energi, inovasi teknologi, dan peluang bisnis hijau melalui perdagangan karbon, meskipun membutuhkan dukungan regulasi yang konsisten dan kapasitas tata kelola yang memadai. Penelitian ini merekomendasikan penyusunan peta jalan yang lebih rinci, penyesuaian tarif secara bertahap, peningkatan kapasitas MRV, serta insentif transisi bagi industri guna memastikan implementasi pajak karbon berjalan efektif dan mendukung pencapaian target NDC serta strategi transisi menuju ekonomi rendah karbon.
Pelatihan bagi UMKM dalam Mencapai Inklusi Ekonomi melalui Pembayaran Digital dan Akuntansi Terintegrasi Zaimar, Fina Ruzika; Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Pratiwi Musa, Kartika Septiary; Bahri, Nur Alim
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/japmis.v2i2.301

Abstract

Economic inclusion serves as a foundation for sustainable economic growth, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. However, many MSMEs continue to face limitations in banking access, financial record-keeping, and the use of digital technology. This community service program aims to enhance digital literacy, expand access to digital payments, and introduce integrated accounting systems for MSMEs. The program was carried out through training sessions, mentoring, and the direct implementation of digital payment applications and technology-based financial recording systems. The results show an improvement in MSME actors’ understanding of cashless transactions, business operational efficiency, and the quality of their accounting records. Thus, this program contributes to accelerating digital-based economic inclusion at the local level.
To What Extent Does the Food Industry Disclosing Carbon Emissions GRI 305-Based Analysis in the Indonesian Capital Market Rais, Anisatun Humayrah; Said, Siti Nur Reskiyawati
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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

Abstract

This study analyzes the extent of carbon emission disclosure among food and beverage companies listed on the Indonesia Stock Exchange using the GRI 305 framework. Although climate-related reporting is increasingly important, prior studies show that emission disclosures in Indonesia remain voluntary and uneven. This research fills that gap by evaluating six core GRI 305 indicators through content analysis of sustainability and annual reports for 2021–2024. The results show a moderate disclosure level, with an average score of 4.45 out of 7 (index 0.64). Companies most frequently report Scope 1, Scope 2, and emission intensity, while Scope 3 is rarely disclosed. Disclosure declined slightly in 202–2023 but improved in 2024. These patterns indicate selective reporting focused on indicators under direct managerial control. The findings provide input for regulators and stakeholders to strengthen climate-related transparency in Indonesia.Studi ini menganalisis tingkat pengungkapan emisi karbon di antara perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia menggunakan kerangka kerja GRI 305. Meskipun pelaporan terkait iklim semakin penting, studi sebelumnya menunjukkan bahwa pengungkapan emisi di Indonesia masih bersifat sukarela dan tidak merata. Penelitian ini mengisi kesenjangan tersebut dengan mengevaluasi enam indikator inti GRI 305 melalui analisis isi laporan keberlanjutan dan tahunan untuk periode 2021–2024. Hasilnya menunjukkan tingkat pengungkapan yang moderat, dengan skor rata-rata 4,45 dari 7 (indeks 0,64). Perusahaan paling sering melaporkan Cakupan 1, Cakupan 2, dan intensitas emisi, sementara Cakupan 3 jarang diungkapkan. Pengungkapan sedikit menurun pada periode 202–2023 tetapi membaik pada tahun 2024. Pola-pola ini menunjukkan pelaporan selektif yang berfokus pada indikator-indikator di bawah kendali langsung manajerial. Temuan ini memberikan masukan bagi regulator dan pemangku kepentingan untuk memperkuat transparansi terkait iklim di Indonesia.
Treasure Hunt dalam Pelaksanaan English Camp: Upaya Sistematis Meningkatkan Kompetensi Bahasa Inggris Mahasiswa Siradjuddin, Suharti; Yahrif, Muhammad; Ahmad; Rais, Anisatun Humayrah
ABDI SAMULANG: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2026): JANUARI| ABDI SAMULANG
Publisher : Yayasan Habiburrahman Jamalu Bina Ummat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61477/abdisamulang.v5i1.86

Abstract

This community service program was implemented through an English Camp integrating a Treasure Hunt activity using a Project Based Learning (PjBL) approach, aimed at improving students’ English competence, particularly speaking ability, communication fluency, and self-confidence. The program was conducted in Malino on 14–16 November 2025 and involved 148 accounting students who were divided into small groups and required to use English throughout all activities. The Treasure Hunt was designed as a collaborative project in which students completed a series of English-based tasks at four different posts, enabling them to experience learning through planning, discussion, teamwork, task completion, and reflective communication in authentic contexts. Data were obtained through direct observation, speaking performance assessment, and participants’ responses. The results indicate significant improvement in students’ confidence to speak, ability to understand English instructions, discipline, teamwork, and learning motivation. Furthermore, the program provided meaningful and authentic learning experiences that differ from formal classroom learning. Therefore, the Treasure-Hunt-Based English Camp with a Project Based Learning approach proved to be an effective and systematic strategy to enhance students’ English competence and is recommended as a sustainable model for strengthening English learning in higher education settings.
Profile and Financing Access Gaps of MSMEs in Indonesia: evidence from ADB Asia SME Monitor 2024 Yunus, Asmar; Adriansyah, Adriansyah; Rais, Anisatun Humayrah; Gaffar, Andi Nurrahma
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.695

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a central role in Indonesia’s economy, yet access to finance remains a persistent constraint for their growth and resilience. This study aims to map the profile of MSMEs and identify gaps in access to financing in Indonesia using data from the Asian Development Bank Asia Small and Medium-Sized Enterprise Monitor 2024. The study employs a descriptive approach based on a multidimensional framework of depth, breadth, and risk to examine MSME financing conditions. The analysis focuses on MSME landscape indicators and banking financing data, including credit ratios, distribution structure, and non-performing loans. The findings indicate that although MSME credit has increased nominally in recent years, the depth of financing remains relatively stable when measured against GDP and total bank credit. Financing is still concentrated in specific sectors and predominantly allocated for working capital, while credit risk in the MSME segment remains higher than the aggregate banking portfolio. These results suggest that improvements in MSME financing require not only credit expansion but also policies that strengthen financial depth, broaden access, and enhance risk mitigation. The study provides policy-relevant insights to support more inclusive and sustainable MSME financing in Indonesia.
Co-Authors Adriansyah Adriansyah Adriansyah Adriansyah Ahmad Anas, Agung Muliaman Andi Faisal, Andi Andi Muh Syukur Hidayatullah Anwar, Azwar Ayu Puspitasari Ayu Puspitasari, Ayu Bahri, Nur Alim Br. Ginting S, Chris Dayanti Br. Ginting, Crish Dayanti Dayanti Br Ginting, Chris Fina Ruzika Zaimar Fradionesius Kristianto Gaffar, Andi Nurrahma Hidayatullah, Andi Muh. Syukur Muhammad Adil Muhammad Adil, Muhammad Muhammad Irdam Ferdiansah Musa, Kartika Septiary Pratiwi Mushoddiq Rahman, Ahmad Nashiruddin Nagu, Nadhirah Nur Afiah, Nur Nurafni Oktaviyah Pratiwi Musa, Kartika Septiary Putrawan, Muh. Rizah Putri Safira, Selma Rahmatullah, Andi Ramadhani, Febrina Nur Said, Siti Nur Reskiyawati Siradjuddin, Suharti Sundari, Sri Warka Syachbrani Widya Wati, Fitrah Windarsari, Wiwin Riski Yahrif, Muhammad Yunita Yusuf, Yulia Yunus, Asmar Yusuf, Yulia Yunita Zaimar, Fina Ruzika