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All Journal Journal Economics Technology and Entrepreneur Inovasi Sosial: Jurnal Pengabdian Masyarakat
Taufan Sufatriansa Awal
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Sosialisasi Strategi Peningkatan Kepatuhan Pembayaran Pajak dan Retribusi Daerah pada Badan Pendapatan Daerah Provinsi Sulawesi Tenggara Nasrullah Dali; Emilia Nurdin; Tuti Dharmawati; Sulvariany Tamburaka; Hasnidar Hasnidar; Andi Muhammad Fuad Ramadhan; Si Made Ngurah Purnaman; Taufan Sufatriansa Awal; La Ode Muhammad Arfan Samrin; Dzulfikri Azis Muthalib
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2025): November : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i4.2569

Abstract

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.
RECORDING THE HARVEST, CULTIVATING THE FUTURE THROUGH SUSTAINABILITY ACCOUNTING IN CLOVE FARMING Hasnidar Hasnidar; Vina Olivia Pebrianty; La Ode Muhammad Arfan Samrin; Taufan Sufatriansa Awal; Dzulkifli Abdillah
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1870

Abstract

This study aims to identify the practices of recording and managing the financial results of clove farming, analyze the challenges in implementing sustainability accounting, and propose a simple record-keeping model based on sustainability accounting principles to support the sustainability of farming activities. The research employs a qualitative descriptive method with a case study approach, collecting field data through observation, interviews, questionnaires, and documentation. Data were analyzed thematically to reveal recording patterns, encountered problems, and opportunities for implementing sustainability accounting. The findings show that clove farming in Puu Lawulo Village has significant potential; however, harvest timing and weather conditions greatly influence yield and quality. Farmers’ accounting practices remain simple and seasonal, with no separation between household and farm finances, and without recording biological assets or environmental data. The main obstacles include low accounting literacy, limited access to digital tools, fluctuating clove prices, and the absence of practical recording formats—resulting in financial and environmental management that is still carried out intuitively, without analytical support for sustainability. Therefore, to enhance the effectiveness and sustainability of clove farming, it is necessary to implement a simple and adaptive sustainability accounting model. This study proposes a chart of accounts (COA) framework that includes income, direct costs, agronomy, occupational health and safety (OHS), and assets.
Co-Authors Andi Muhammad Fuad Ramadhan Dzulkifli Abdillah Emilia Nurdin Hasnidar Hasnidar Hasnidar Hasnidar La Ode Muhammad Arfan Samrin La Ode Muhammad Arfan Samrin Muthalib, Dzulfikri Azis Nasrullah Dali Si Made Ngurah Purnaman Sulvariany Tamburaka Tuti Dharmawati Vina Olivia Pebrianty