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All Journal International Journal of Public Health Science (IJPHS) Jurnal Pendidikan Akuntansi Indonesia Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Equilibrium JURNAL ILMIAH PERSPEKTIF Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Ilmiah Edunomika (JIE) Klasikal: Journal of Education, Language Teaching and Science Journal of Applied Science, Engineering, Technology, and Education Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies Accounting Accountability and Organization System (AAOS) Journal Panrannuangku Jurnal Pengabdian Masyarakat International Journal of Community Service EduLine: Journal of Education and Learning Innovation Jurnal Iqtisaduna Islamic Accounting and Finance Review Chemistry Education Review Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economic Education and Entrepreneurship Studies Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pendidikan Terapan Vokatek : Jurnal Pengabdian Masyarakat Journal of Accounting Taxing and Auditing (JATA) Journal of Embedded Systems, Security and Intelligent Systems Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar Jurnal Akuntansi dan Keuangan Syariah Jurnal MediaTIK Media Elektrik JAMP Study of Scientific and Behavioral Management (SSBM) Artificial Intelligence in Lifelong and Life-Course Education Jurnal Sipakatau Journal of Vocational, Informatics and Computer Education Indonesian Journal of Taxation and Accounting Journal of Applied Artificial Intelligence in Education Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies Amnesty: Jurnal Riset Perpajakan
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Analysis of Factors Influencing Taxpayer Compliance in Paying Land and Building Tax with Islamic Faith Nur Risqiananda; Della Fadhilatunisa; Raodahtul Jannah
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.130

Abstract

This study examines the influence of tax knowledge, tax sanctions, and tax awareness on taxpayer compliance in paying land and building tax (PBB), with Islamic faith as a moderating variable. The research addresses the issue of fluctuating PBB revenue in Bone Regency and the need to understand behavioral and spiritual factors underlying tax compliance. The study used a quantitative approach with purposive sampling of 100 individual taxpayers in Tanete Riattang Barat District, Bone Regency. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that tax knowledge, tax sanctions, and tax awareness significantly and positively affect taxpayer compliance. Further, Islamic faith moderates the effect of tax sanctions on compliance, but does not moderate the relationship between tax knowledge or tax awareness and compliance. These findings highlight that while knowledge and awareness are important determinants of compliance, religiosity is more influential in reinforcing the deterrent effect of sanctions rather than enhancing knowledge or awareness. This study contributes to the literature by integrating Islamic values into tax compliance analysis, an area rarely explored in previous research. Practically, the results suggest that local governments should strengthen education and awareness programs while considering cultural and religious aspects in tax policy design.
E-Tax system, Socialization, and Tax Awareness on MSME Compliance: The Moderating Role of Understanding Level Zalwa Fiqrianti Andini; Andi Wawo; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.131

Abstract

This study examines the influence of the tax e-system, socialization, and tax awareness on MSME tax compliance, and examines whether the relationship is strengthened by the level of taxpayer understanding. This study is a quantitative study with a quantitative descriptive approach. The sampling method used is simple random sampling with a sloving formula based on the number of MSME taxpayers. The results show that the e-system, socialization, and awareness have a positive effect on MSME compliance. Analysis of moderating variables shows that the level of understanding strengthens the e- system and socialization on MSME compliance, but the level of understanding does not strengthen tax awareness among MSME taxpayers.
Tax Service Quality And Sanctions On Individual Taxpayer Compliance: The Moderating Role Of Tax Awareness Ilfa Damayanti; Della Fadhilatunisa; Puspita Hardianti Anwar
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.133

Abstract

This study aims to test the effect of the quality of tax authorities' services on individual taxpayer compliance, test tax sanctions on individual taxpayer compliance, test whether taxpayer awareness is able to moderate the relationship between the quality of tax authorities' services and individual taxpayer compliance, and test whether taxpayer awareness is able to moderate tax sanctions with individual taxpayer compliance. This study is a type of quantitative research with a quantitative descriptive approach. The location of this study is the North Makassar Pratama Tax Service Office. The sample in this study was 100 using a simple random sampling technique with the Slovin formula which has the criteria, namely individual taxpayers who work as permanent employees in the government or private sector, individual taxpayers who carry out freelance work in the form of business activities in the scope of MSMEs and individual taxpayers who have consulted or have experienced the services provided by tax officials (tax authorities). The data used is the type of primary data obtained through the distribution of questionnaires. The results of the study indicate that the quality of tax authorities' services and tax sanctions have a significant positive effect on individual taxpayer compliance. Analysis of the moderation variables using the absolute difference value approach shows that taxpayer awareness cannot moderate the influence of the quality of tax services on individual taxpayer compliance and can moderate the influence of tax sanctions on individual taxpayer compliance.
Moderating Role of Social Norms in the Relationship between Tax Knowledge, Quality of Tax Service, and Tax Compliance among MSMEs Della Fadhilatunisa; Muhammad Nurfaizy Hamdan; Andika Isma; Hajar Dewantara; Andi Naila Quin Azisah Alisyahbana
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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

Abstract

This study addresses the persistent problem of low tax compliance among informal Micro, Small, and Medium Enterprises (MSMEs), which undermines fiscal stability and hampers economic development. The primary purpose of the research is to examine the direct effects of tax knowledge and the quality of tax service on tax compliance, as well as to assess whether social norms moderate these relationships among informal MSMEs. Employing a quantitative approach with a cross-sectional survey design, data was collected from owners and managers of informal MSMEs using structured questionnaires. The analysis was conducted using structural equation modeling (SEM) to test the hypothesized relationships and moderation effects. The results indicate that both tax knowledge and the quality of tax service have significant positive effects on tax compliance behavior among informal MSMEs. However, the moderating role of social norms was not supported, as social norms did not significantly influence the relationships between tax knowledge, service quality, and compliance. These findings imply that policy interventions to enhance tax compliance in the informal sector should prioritize educational initiatives and improvements in service quality, rather than relying primarily on social or communal influences. Despite offering important insights, this study is limited by its cross-sectional design, geographically constrained sample, and reliance on self-reported data, which may affect the generalizability and causality of the findings. Future research should consider broader samples, longitudinal approaches, and the inclusion of additional contextual or psychological factors to deepen the understanding of tax compliance behavior among informal MSMEs.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA MASJID DI KAB. GOWA Sumarlin Sumarlin; Della Fadhilatunisa; Suhartono Suhartono; Muh. Chaerullah Burhan; Megawati Ismail
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 6 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i6.1999-2016

Abstract

Dalam melakukan pengelolaan keuangan diperlukan tanggung jawab yang besar dan keterampilan yang memadai demi terciptanya informasi yang lebih jelas dalam mengelola keuangan pada sebuah organisasi. Masalah yang dibahas dalam pengabdian ini adalah ISAK 35 sebagai standar akuntansi untuk organisasi atau lembaga nonlaba dalam menyusun laporan keuangan. Pengabdian ini bertujuan untuk melakukan pendampingan dalam penyusunan laporan keuangan masjid berdasarkan ISAK 35 di Kab. Gowa. Pendampingan ini dilakukan di beberapa masjid yang terdapat diwilayah Kab. Gowa. Pendampingan ini merupakan pendampingan yang bersifat kualitatif. Sumber data pengabdian ini adalah data primer. Selanjutnya proses pengumpulan data dalam pendampingan ini seperti survey pendahuluan, analisa laporan, evaluasi laporan dan proses pendampingan. Hasil dari pengabdian ini menunjukkan bahwa dengan  adanya pengenalan dalam menyusun laporan keuangan sesuai  dengan ISAK 35 dibantu dengan program akuntansi excel serta adanya pendampingan dalam menyusun laporan keuangan mampu meningkatkan  pengetahuan, mempercepat, mempermudah serta mampu meningkatkan keterampilan dan ketepatan bagi pengurus masjid dalam menyusun laporan keuangan.
Merevolusi E-commerce dengan AI: Studi Penerimaan AI Ecommerce dengan TAM Fajriani Azis; Nur Annafiah; Della Fadhilatunisa; A.M Yusran Mazidan; Salomo Benny Junian
Jurnal Pendidikan Terapan Vol 2, No 2 May (2024)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jupiter.v2i2.216

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis model penerimaan teknologi kecerdasan buatan dalam konteks e-commerce oleh mahasiswa Universitas Negeri Makassar. Dengan menggunakan Teknologi Acceptance Model (TAM) sebagai kerangka teoritis, penelitian ini menganalisis model penerimaan teknologi kecerdasan buatan dalam konteks e-commerce oleh mahasiswa Universitas Negeri Makassar. Penelitian ini menggunakan metode kuantitatif dengan desain longitudinal, data dikumpulkan melalui lembar kuesioner atau angket, sebanyak 63 partisipan sebagai responden. Dalam mengolah data, penelitian ini menerapkan analisis deskriptif, termasuk rata-rata, median, modus, jumlah, nilai maksimum, dan nilai minimum. Hasil dari penelitian ini menunjukkan bahwa persepsi positif terhadap kegunaan kecerdasan buatan (AI) dalam e-commerce adalah indikator utama penerimaan teknologi. Temuan ini memberikan landasan untuk pengembangan strategi bisnis yang cerdas dan efisien di era e-commerce yang semakin terhubung, dengan fokus pada meningkatkan persepsi kegunaan dan kemudahan penggunaan AI serta membangun sikap positif terhadap penggunaannya. Ini membantu perusahaan e-commerce memahami dan mengoptimalkan peran positif AI untuk pertumbuhan bisnis yang berkelanjutan.
Explaining Tax Digitalization Adoption: The Mediating Role of Digital Literacy in the Effects of AI-Driven Automation, Effort Expectancy, and Facilitating Conditions Della Fadhilatunisa; M. Miftach Fakhri; Aprilianti Nirmalasari; Andi Dio Nurul Awalia; Soeharto Soeharto
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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

Abstract

The acceleration of tax digitalization through artificial intelligence (AI) has redefined modern taxation systems; however, its success largely depends on users’ digital literacy and readiness to embrace automation. This study investigates the mediating role of digital literacy in the relationship between AI-driven automation, facilitating conditions, and effort expectancy on tax digitalization adoption in Indonesia. Employing a quantitative approach with a cross-sectional survey design, data were collected from 161 individual and professional taxpayers using purposive sampling methods. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital literacy exerts the strongest direct and significant influence on the adoption of tax digitalization. It also mediates the effects of AI-driven automation and facilitating conditions, whereas effort expectancy shows a positive but statistically insignificant relationship. These findings underscore that digital literacy is not merely a supporting factor but a fundamental determinant of successful digital tax transformations. This study implies that policies aimed at promoting tax digitalization should prioritize digital literacy enhancement through systematic education, technical training, and user-friendly system design. By strengthening digital competence, tax authorities can increase user engagement, improve compliance, and facilitate an equitable digital transformation within tax administration.
MoneyMind: Web-Based Financial Management to Manage and Save Money Andika Isma; Della Fadhilatunisa; sa Diarra; Soussou Raharimalala; Andi Shelma Putri Azzahra; Putri Nanda Sari
Journal of Embedded Systems, Security and Intelligent Systems Vol 4, No 2 (2023): November 2023
Publisher : Program Studi Teknik Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/jessi.v4i2.1095

Abstract

MoneyMind is a web-based financial management platform designed to assist individuals in managing and saving money effectively. This research aims to develop and test the MoneyMind system using research methods of data collection, system analysis, system development, and system testing. The data is analyzed to identify user needs, challenges faced in financial management, as well as features and functions expected from MoneyMind. Based on the results of the analysis, the MoneyMind system was developed using a web-based software development approach. Programming and web design are used to create intuitive and functional user interfaces. After development, the MoneyMind system was tested using the black box system testing method. Testing is done to ensure that all features work properly, user data can be stored securely, and the user interface works smoothly. The test results show that MoneyMind can provide an effective solution in managing personal finances and help users save money. The intuitive user interface and features allow users to track their income and expenses, set budgets, monitor financial goals, and analyze spending patterns with ease. This research shows that MoneyMind as a web-based financial management platform can provide significant benefits to individuals in managing and saving money.
Optimizing School Health With An Integrated Information System: A Case Study At Man Insan Cendekia Sorong Wahyu Hidayat M; Muhammad Sadidan; Al Hikma Sake; Della Fadhilatunisa
Journal of Embedded Systems, Security and Intelligent Systems Vol 5, No 1 (2024): March 2024
Publisher : Program Studi Teknik Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/jessi.v5i1.2060

Abstract

The task of schools is to develop the whole person and provide effective knowledge and education. In the UKS MAN Insan Cendekia Sorong, the main problem obtained is the processing and data collection that is still done manually so that it can cause patient services to be limited, less effective and efficient. The solution to solve this problem is to build a school health information system that helps school health workers in managing data about UKS. Data collection methods are carried out using questionnaires, interviews and observations. The system development method used is waterfall. chosen because it is easy to implement and the resources required are minimal. This school health information system for UKS allows the management of patient data, drug data, and patient medical records to be organised and efficient.
Basic Training of Arduino Microcontroller Based on Wokwi for Beginner Student Groups Ahmad Risal; Della Fadhilatunisa; Ninik Rahayu Ashadi; Asmaul Husnah Nasrullah; Anita Candra Dewi
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 1 (2024): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i6.2452

Abstract

The community service conducted by the team of lecturers from Universitas Negeri Makassar was held at the Electronics Workshop, Department of Educational Electronics, with 15 beginner students registered as participants. The problems identified by the research team, in collaboration with the participants during the socialization, were as follows: (1) The lack of understanding among beginner participants regarding the practice of Arduino-based microcontroller with Wokwi, (2) New students, as beginners, found it difficult to practice with Arduino-based microcontrollers using Wokwi, (3) Beginner participants in the microcontroller practice needed guidance and mentoring from competent individuals to effectively simulate the Arduino-based microcontroller with Wokwi.To address the problems faced by the partners, the solutions offered through this Community Service Program (PKM) were as follows: (1) Providing training to stimulate the potential and interest of the participants, (2) Offering training that integrates knowledge (mathematics, science, and technology) with hardware and software for beginner participants, inviting competent speakers in the field of Arduino-based microcontroller using Wokwi, (3) Conducting training and mentoring to help participants demonstrate Arduino-based microcontroller practice with Wokwi, led by a competent instructor.The method of implementing this activity involved training for beginner students, specifically new students. After being trained, they were mentored to apply the knowledge gained in order to enhance their professionalism in using the Wokwi application. The training was carried out in two main stages: (1) Preparation phase, and (2) Implementation phase of the training. Overall, the results of the Arduino-based microcontroller practice training in the Electronics Workshop of the Educational Electronics Department can be concluded as satisfactory and successful in accordance with the planned objectives. This is reflected in various indicators, including the alignment between planning and implementation, the attendance rate of participants in each session, and the results of the participants' feedback surveys. All the materials planned in the training proposal were successfully delivered as intended. The attendance of the training participants in each session reached 100% of the total 15 registered participants. The activity was also successful in improving the participants' knowledge, skills, and motivation to become more proficient in using the Wokwi application.
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