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‘USYUR SEBAGAI KEBIJAKAN FISKAL PADA MASA KEKHALIFAHAN UMAR BIN KHATTAB Andika Isma; Della Fadhilatunisa; Annisa Nabilah Hasan; Yunita Alfira Liadi; Sulfa Inriani
SEMINAR NASIONAL DIES NATALIS 62 Vol. 1 (2023): Prosiding Seminar Nasional UNM ke-62 2023
Publisher : Universitas Negeri Makassar

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

Abstract

This paper discusses descriptively 'usyur as a fiscal policy during the caliph Umar bin Khattab. 'usyur was one of the fiscal policies in the early days of Islam. The practice of 'usyur was first practiced during the time of Umar bin Khattab and had an impact on the welfare of the people. ‘usyur activities during the Islamic period were almost the same as the current customs practice. The purpose of this study is as a means of information to readers regarding taxation in the early Islamic period, especially 'usyur taxation during the time of Umar bin Khattab. This paper uses library research in collecting data and references related to the research title. The results of the study describe how Umar bin Khattab's system in determining 'usyur as a fiscal policy during his reign. In addition, it also explains how the relevance of 'usyur and customs is today.
Exploring Generative AI Tools Frequency: Impacts on Attitude, Satisfaction, and Competency in Achieving Higher Education Learning Goals M. Miftach Fakhri; Ansari Saleh Ahmar; Andika Isma; Rosidah Rosidah; Della Fadhilatunisa
EduLine: Journal of Education and Learning Innovation Vol. 4 No. 1 (2024)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.eduline2592

Abstract

The urgency of using AI in the educational environment as a medium for optimizing student learning personalization in synchronous and asynchronous learning needs to be done to ensure that students experience improved attitudes, motivation, and learning satisfaction, which is reflected in student competencies. This study aimed to investigate the impact of ChatGPT use frequency on students' attitudes, satisfaction levels, and competence in higher education learning goals. The type of research employed was non-experimental quantitative research, specifically ex-post facto research. The sample size was 257 people, which was determined using the criteria of Issac and Michael (1971) and sampling distribution with a proportional random sampling technique. Data collection techniques that utilize questionnaires are effective in obtaining quantitative data. The PLS SEM analysis was used to determine the effect of exogenous latent variables on endogenous latent variables. The study revealed that reliability and satisfaction with ChatGPT positively impact learning outcomes, while the perceived impact on competence does not significantly enhance learning objectives. Increased usage frequency moderates these effects, diminishing the positive influence of perceptions, reliability, and satisfaction and shifting the impact on competence to negative and insignificant. These findings highlight the complexity of integrating ChatGPT into education, suggesting that initial positive perceptions may not be sustained with frequent use.
Pengaruh Media E-Learning Berbasis LMS Moodle dan Motivasi Belajar terhadap Hasil Belajar Mahasiswa di Masa Pandemi Covid-19 Fakhri, M. Miftach; Fadhilatunisa, Della; Rosidah, Rosidah; Fajar B, Muhammad; Satnur, Muh. Alham; Fajrin, Farid
Chemistry Education Review (CER) Volume 5 Nomor 2 Maret 2022
Publisher : Program Pasca Sarjana UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.741 KB) | DOI: 10.26858/cer.v5i2.32724

Abstract

Online learning in E-learning Media in Covid-19 conditions involving lecturers as educators and students as educators has an important role in improving student learning outcomes.  The purpose of this study was to find out the influence of E-learning based on LMS Moodle and Motivation to Learn partially and simultaneously on student learning outcomes. This type of research is a mix method that integrates quantitative and qualitative research with sequential explanatory forms. The data collection techniques used are questionnaires or questionnaires and interviews. The instruments used are questionnaire sheets and interviews that are used to collect the data needed. The sample from this study was 75 accounting students. The data analysis used is inferential analysis with Classical Assumption Test (Normality Test and Linearity Test) and Multiple Regression Analysis with partial t test and simultaneous F test. The results showed that there was an influence of LMS Moodle-based E-learning Media, Partial and simultaneous Learning Motivation on student learning outcomes which was indicated by a significant value smaller than 0.05 and the large influence of both variables on dependent variables of 60.6%.
Socialization of Small Medium Enterprise (SME) Financial Management Accountability Based On Sharia Enterprise Theory In Kampung Moten Seremban Negeri Sembilan, Malaysia Bulutoding, Lince; Rahmah Sari, Nur; Jannah, Raodatul; Fadhilatunisa, Della; Elfa Syariati, Namla; Suhartono, Suhartono
International Journal Of Community Service Vol. 4 No. 1 (2024): February 2024 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i1.256

Abstract

The aim of this International Community Service program is to socialize SMEs management based on Sharia Enterprise Theory (SET) in managing banking products as an additional fund for them. Moreover, this program was also carried out to socialize sharia-based business management, regarding SET concept-based accountability. This article is written to present the results of the FGD that illustrate that SMEs actors do not fully understand a SET concept-based accountability in managing their business. Accountability is still understood only as making financial reports in order to obtain credit. In understanding a SET concept-based accountability, SMEs actors must have an Islamic economics thinking paradigm that everything in this world belongs to Allah SWT and humans are only recipients of trust. Furthermore, based on the SET concept, there are three stakeholders in the Company that need to be met in accountability’s indicators, namely God, humans and the universe. Accountability applied by SMEs actors does not yet fully understand that the business they own is a mandate from Allah SWT which must always be accounted for, such as accurate financial reports are made so that Allah's rights are not oppressed, for example in the form of zakat.
The accuracy of forecasting results of the Box-Jenkins method for time series analysis on the number of pneumonia patients Radhiah, Sitti; Fakhri, Muhammad Miftach; Ibrahim, Muhammad; Rosidah, Rosidah; Fadhilatunisa, Della; Arifiyanti, Fitria; Soeharto, Soeharto; Vidiyanto, Vidiyanto
International Journal of Public Health Science (IJPHS) Vol 12, No 4: December 2023
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijphs.v12i4.22961

Abstract

This study was quantitative with a non-reactive or unobstructed approach using Time Series analysis with the ARIMA Box-Jenkins method on secondary data. From secondary data, 1, 3, and 6 monthly data simulations were carried out. Each simulation data was divided into two groups: the first group of initialization data for 2016 – 2019 and the second group of actual data for 2020. The aim of this study was to determine the accuracy of forecasting results using the Box- Jenkins method on the number of pneumonia sufferers at Kamonji Public Health Center, Palu. The 1-monthly data simulation amounted to 48-time series as initialization data, obtained the appropriate forecasting model, namely ARIMA (1,1,1), then forecasting was done, and the results obtained were 289,166 patients with pneumonia. There are 16-time series simulations for 3-monthly data as initialization data and 6-monthly simulations totaling two-time series for initialization data, not finding a suitable model for forecasting. In conclusion, no data simulation gets the right result on the number of pneumonia sufferers because it gets more forecasting results than the actual data. Suggestions that can be given in this research are to use data that is more than five years old.
PKM Pelatihan Konseling Sebaya untuk Mahasiswa Jurusan Teknik Informatika dan Komputer Sulaiman, Dwi Rezky Anandari; Sanatang; M Miftach Fakhri; Dewi, Shabrina Syntha; Fadhilatunisa , Della
Vokatek : Jurnal Pengabdian Masyarakat Volume 1: Issue 3 (Oktober 2023)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v1i3.243

Abstract

The purpose of implementing Peer Counseling Training for students is to provide knowledge and skills on how to conduct peer counseling and to instill an understanding that peer counseling is a form of social support for fellow students. The training method employs structured learning with the stages of preparation, assessment, implementation, and evaluation (3PE). The training activities were attended by 26 student representatives who would subsequently provide support to new students. The outcomes of the training indicate that students are capable of understanding the benefits and stages of implementing peer counseling through the conducted simulations. Evaluation results demonstrate that students comprehend that the execution of peer counseling serves as a form of social support for their fellow students.
Inovasi Manajemen Referensi: Pelatihan Aplikasi Research Rabbit dan Zotero Untuk Mahasiswa Ekonomi Della Fadhilatunisa; Nurafni Oktaviyah; Andika Isma; Jasruddin Daud Malago; Oky Nur Pratiwi Johansyah
Vokatek : Jurnal Pengabdian Masyarakat Volume 1: Issue 3 (Oktober 2023)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v1i3.267

Abstract

Pada era penelitian akademis yang semakin kompleks, keterampilan manajemen referensi menjadi krusial bagi mahasiswa ekonomi. Pelatihan ini bertujuan meningkatkan kemampuan mahasiswa dalam mengelola referensi penelitian. Pengabdian ini dimulai dengan pengembangan materi pelatihan yang terstruktur, mencakup konsep dasar manajemen referensi, langkah-langkah praktis penggunaan Rabbit dan Zotero, dan integrasi studi kasus ekonomi. Sesi pelatihan dilaksanakan dengan pendekatan teori dan praktik, memberikan peserta kesempatan untuk langsung menerapkan pengetahuan yang diperoleh. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman dan penerapan Rabbit dan Zotero oleh peserta. Mahasiswa melaporkan efisiensi dalam proses penelitian, penghematan waktu, dan peningkatan akurasi dalam penyusunan referensi. Pelatihan ini tidak hanya menguraikan dampak positif dari inovasi ini, tetapi juga menyoroti relevansinya dalam konteks pendidikan tinggi, khususnya di jurusan ekonomi. Implikasinya termasuk peningkatan kualitas penelitian mahasiswa dan persiapan mereka untuk tantangan akademis dan profesional di masa mendatang.
Pengaruh Kualitas Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Relawan Pajak Sebagai Variabel Moderasi Aras, Ainul Karima; Lince Bulutoding; Della Fadhilatunisa
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v5i1.1887

Abstract

This study aims to examine the effect of the quality of tax authorities' services on individual taxpayer compliance, examine the effect of tax awareness on individual taxpayer compliance, test tax volunteers able to moderate the relationship between the quality of tax authorities' services and individual taxpayer compliance, and test tax volunteers able to moderate the relationship between tax awareness and individual taxpayer compliance. This research is a type of quantitative research with a quantitative descriptive approach. The location in this study is the Sungguminasa Tax Counseling and Consultation Service Office. The sample in this study was 150 with two sample criteria, namely the first taxpayer who has experienced the services of a tax volunteer and the second taxpayer who does not know how to report the Annual Tax Return (SPT). The data used is the type of primary data obtained through the distribution of questionnaires.
Enhancing Tax Compliance Intentions: Analyzing the Influence of Awareness, Attention, and Persuasion Among Future Taxpayers Della Fadhilatunisa; Andi Naila Quin Azisah Alisyahbana
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
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.v5i1.3280

Abstract

This study explores the factors influencing tax compliance intentions among future taxpayers, specifically examining the roles of taxpayer awareness, attention, and persuasion. Employing a quantitative research approach with a cross-sectional design, the study analyzed data from a sample of 278 individuals using the PLS-SEM model, evaluating both measurement and structural models. The results demonstrate that taxpayer persuasion has a significant direct impact on tax compliance, indicating that persuasive communication strategies are highly effective. Additionally, taxpayer awareness directly influences tax compliance and mediates the effects of other variables, highlighting the importance of knowledge and awareness in fostering a compliance mindset. Taxpayer intention serves as a crucial intermediary, translating awareness into compliance behavior. The findings suggest that a multifaceted approach combining awareness campaigns, targeted educational programs, and persuasive communication can significantly enhance compliance rates. These insights are essential for developing effective tax education and communication strategies, ultimately contributing to a more robust and compliant tax system. Future research should further investigate these relationships across diverse demographics to bolster tax compliance efforts comprehensively.
Determinants of Tax Compliance Intention on Pre-Service Tax Payer with Extended Theory of Planned Behavior Della Fadhilatunisa; Shera Afidatunisa; Rosidah; M. Miftach Fakhri
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 2 (2024): VOL. 5, NO. 2 (2024): JE3S, JUNE 2024
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.v5i2.3281

Abstract

This study investigates the determinants of tax compliance intention among pre-service taxpayers using an extended Theory of Planned Behavior (TPB) framework. Integrating attitudes towards tax compliance (ATC), subjective norms (SN), and perceived ease with tax laws (PETX) enhances the traditional TPB model's predictive power. Data collected via a survey of pre-service taxpayers and analyzed with structural equation modeling (SEM) reveal that ATC significantly enhances tax awareness (TA) with a path coefficient of 0.397 (p < 0.001), while SN and PETX also positively affect TA with path coefficients of 0.293 (p < 0.001) and 0.195 (p < 0.001), respectively. ATC and PETX show significant direct effects on tax compliance behavior (TCB), with total effects of 0.399 (p < 0.001) and 0.403 (p < 0.001). Although SN does not directly affect TCB, its indirect effect through TA (0.082, p < 0.05) is significant. TA significantly impacts tax compliance (TC) with a path coefficient of 0.277 (p < 0.001). These results suggest that enhancing positive attitudes towards tax compliance, leveraging social norms, and simplifying tax laws are crucial for increasing tax awareness and compliance among pre-service taxpayers. The study offers valuable insights for policymakers and tax authorities to develop effective educational and regulatory strategies aimed at fostering voluntary tax compliance, contributing to the literature by validating the extended TPB model and emphasizing early intervention in tax education.
Co-Authors A. Arianugerah Ilham A. Arianugerah Ilham A. Nurul Uswatun Hasanah A.M Yusran Mazidan AA Sudharmawan, AA Adistia, Ainun Zahra Aditya, Roby Ahmad Faris Al Faruq Ahmad Risal Ahmad Risal Ahmad Syarif Hidayatullah Ahmad Syarif Hidayatullah Ahmar, Ansari Saleh Ainul Fikri Hamsir Ainun Zahra Adistia Akbar, Ince Nur Akhmad Affandi Akhmad Affandi Akhmad Affandi Akmal Hidayat Akmal Hidayat Akmal Hidayat Al Hikma Sake Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alifah Khairunnisa Alisyahbana, Andi Naila Quin Azisah Aminuyati Ana Sulistiana Alwi Andi Baso Kaswar Andi Baso Kaswar Andi Dio Nurul Awalia Andi Dio Nurul Awalia Andi Dio Nurul Awalia Andi Fauziyyah Agustin Nur Andi Fauziyyah Agustin Nur Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Naila Quin Azisah Alisyahbana Andi Rustam Andi Shelma Putri Azzahra Andi Wawo Andi Wawo Andika Isma Andriani, Reski Anita Candra Dewi Anita Candra Dewi Annisa Nabilah Hasan Annisar Saputra Anwar Wahid Aprilianti Nirmala S Aprilianti Nirmalasari Aras, Ainul Karima Ardiansyah Ardiansyah Ardiansyah Arifiyanti, Fitria Armalia Renni WA Arya Putra Abshari Ashadi, Ninik Rahayu Asmaul Husnah Nasrullah Asri Ismail Asriadi Asriadi Asriadi Asriadi Asriayani Asriayani Asriayani Awalia, Andi Dio Nurul Azzahra Eka Azzahra, Andi Shelma Putri Baso, Fadhlirrahman Berkah Rahmawati Berkah Rahmawati Damayanti, Ilfa Dary Mochamad Rifqie Dary Mochamad Rifqie Dewi Fatmarani Surianto Dewi, Shabrina Syntha Dwi Anggraeni Saputri Dzakiyyah Alfaaizah Eka, Azzahra Elfa Syariati, Namla Elma Nurjannah Elsa Natasya Elsa Natasya Fadhlirrahman Baso Fajriani Azis Fajrin, Farid Fardan, Muhammad Farid Fajrin Faruq, Ahmad Faris Al Fitriyanty Dwi Lestary Furqan Ali Yusuf Gusnasary Gusnasary Hajar Dewantara Hajar Dewantara Haliana Halim Hamdan, Muhammad Nurfaizy Hartono Hartono Hartono Helmy, Ahnaf Riyandirga Ariyansyah Putra Hidayat M, Wahyu Iin Pratiwi Iin Pratiwi Ilfa Damayanti Ince Nur Akbar Indah Febriyani Asril Jamaluddin Majid Jamaluddin Majid Jannah, Raodahtul Jannah Jasruddin Daud Malago Juharman, Muh. Jumadil Ahmad Safii Jumadil Ahmad Safi’i Kartini Kahar Khairunnisa, Alifah Kumalasari Lince Bulutoding M. Miftach Fakhri Maipa Dhea Pati Maulana, Muhammad Achsan Mayziyadah, Ulya Megawati Ismail Memen Suwandi Mita Fitriani Mita Fitriani Mohammad Hafis Zaenal Mohammad Hafis Zaenal Muh Akbar B Muh Bhilal Halim Muh Nurul Ainal Hakim Muh. Alif Muh. Bhilal Halim MUH. CHAERULLAH BURHAN Muh. Juharman Muh. Nurfajri Syam Muh. Sunan Jaya Irmawan Muh. Yusril Anam Muh. Yusril Anam Muh. Yusuf K Muhalim Muhammad Alif Leo Muhammad Fajar B Muhammad Fardan Muhammad Haristo Rahman Muhammad Ibrahim Muhammad Nurfaizy Hamdan Muhammad Nurfaizy Hamdan Muhammad Sadidan Mushaf Mustamin Mustamin Mutmainnah, Rezky Nabilah Rahman Nabilah Rahman Nafil Rizqullah Rajab Nafil Rizqullah Rajab Namla Elfa Syariati Ninik Rahayu Ashadi Ninik Rahayu Ashadi Nirmalasari, Aprilianti Nur Annafiah Nur Qirani Ridhaihi Nur Rahma Sari Nur Rahma Sari Nur Rahmah Sari Nur Risqiananda Nur Risqiananda Nur Sakinah Irman Nur Wahida Dachlan Ladiku Nur Wahida Dachlan Ladiku Nurafni Oktaviyah Nurdalila Ashilah Ubaid Nurdalila Ashilah Ubaid Nurfasilah Nurfasilah Nurfasilah, Nurfasilah Nurikhlas Noerpa Gunawan Nurikhlas Nurpa Gunawan Nurrahmah Agusnaya Oky Nur Pratiwi Johansyah Pati, Maipa Dhea Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Puspita Hardianti Anwar Putri Nanda Sari Putri Nanda Sari Putri Nirmala 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 sa Diarra Saiful Muchlis Saipul Abbas Salomo Benny Junian Sanatang Saputra, Annisar Satnur, Muh. Alham Setialaksana, Wirawan - Shasa Inayah Vega Shasa Inayah Vega Shera Afidatunisa Siti Sakina A.F Siti Sakina A.F Sitti Radhiah Soeharto Soeharto Soeharto Soeharto Soussou Raharimalala Sudarmanto Jayanegara Suhartono Suhartono Suhartono Suhartono Suhartono Sulaiman, Dwi Rezky Anandari Sulfa Inriani Sumarlin Sumarlin 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 Zalwa Fiqrianti Andini