Article Per Year (5 Year)
p-Index From 2021 - 2026
1.126
P-Index
This Author published in this journals
All Journal Irfani FOKUS : Kajian Bimbingan dan Konseling dalam Pendidikan PERADABAN JOURNAL of ECONOMIC and BUSINESS PMSDU Sipakatau: Jurnal Pendidikan dan Kebudayaan
Syahril
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Efek Insentif Pajak terhadap Kinerja Ekonomi Sektoral dan Nasional: Analisis Simulasi Tabel Input-Output Tahun 2021 Syahril, Syahril
Peradaban Journal of Economic and Business Vol. 4 No. 2 (2025)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v4i2.542

Abstract

The government uses tax incentives as one of the fiscal policy instruments to stimulate the economy. Over the last five years, the government has increased tax incentives, especially during the Covid-19 period. Although tax incentives deviate from general tax regulations and reduce state revenues, they can be considered as increasing government expenditures because they fall under the category of state expenditures. This study aims to determine the impact of tax incentives provided by the government in 2021 on the business sector and its effect on sectoral changes, national output, GDP, and employment. To analyze the effect of incentives, an input-output simulation analysis was used with the scenario that tax spending is equivalent to government spending. The input-output table data used is the 2016 input-output table, updated to 2021. The results show that the manufacturing and agricultural industry sectors that receive relatively large tax incentives experience a significant effect on changes in output, GDP, and employment compared to other sectors. Secondly, there are several strategic sectors that receive low tax incentives. Thirdly, some sectors are given high tax incentives, but the effect of changes in output, GDP, and employment is lower than sectors with low tax incentives, and vice versa. Theoretically, this study contributes to understanding the impact of tax incentives on Indonesia's economy, particularly in business sectors that have generally been underexplored in Indonesia. Practically, it assists the government in formulating sector-specific tax incentive policy strategies. Pemerintah menggunakan insentif perpajakan sebagai salah satu instrumen kebijakan fiskal untuk mendorong perekonomian. Dalam lima tahun terakhir, insentif pajak yang diberikan pemerintah cenderung naik, terutama pada periode Covid-19. Karena bersifat menyimpang dari peraturan perpajakan secara umum, insentif pajak jelas mengurangi pendapatan negara, tapi bisa dianggap menaikkan belanja pemerintah karena secara substansial termasuk dalam kategori belanja negara. Penelitian ini bertujuan untuk mengetahui seberapa besar efek dari insentif pajak yang diberikan pemerintah tahun 2021 berdasarkan sektor usaha terhadap perubahan output sektoral, nasional, PDB, dan penyerapan tenaga kerja. Untuk mengetahui efek insentif metode analisis yang digunakan adalah analisis simulasi input output dengan skenario yang digunakan adalah belanja perpajakan sama dengan belanja pemerintah. Data tabel input output yang digunakan adalah tabel input output tahun 2016 yang diupdate ke tahun 2021. Hasilnya, pertama sektor industri pengolahan dan pertanian yang mendapatkan insentif pajak relatif besar mengalami efek perubahan output, PDB, dan penyerapan tenaga kerja yang cukup besar dibandingkan sektor lain. Kedua, ada beberapa sektor yang strategis tapi insentif pajaknya rendah. Ketiga, ada beberapa sektor yang diberikan insentif pajak tinggi tapi efek perubahan output, PDB, dan penyerapan tenaga kerjanya lebih rendah dari sektor yang insentif pajaknya rendah, begitupun sebaliknya. Secara teoritis, berkontribusi terhadap untuk memahami dampak insentif pajak terhadap perekonomian Indonesia, terutama dalam sektor-sektor usaha, yang umumnya belum banyak diteliti di Indonesia, sementara secara praktis, membantu pemerintah menyusun strategi kebijakan insentif pajak yang bersifat sektoral.
ANALISIS KEBUTUHAN MEDIA E-BOOKLET BERBASIS MINDFULNESS UNTUK MENINGKATKAN KEMAMPUAN REGULASI EMOSI MARAH SISWA Muthmainnah Amri; Sahril Buchori; Fitriana; Syahril
FOKUS : Kajian Bimbingan dan Konseling dalam Pendidikan Vol. 9 No. 4 (2026): Vol 9, No 4 Juli 2026
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/fokus.v9i4.31475

Abstract

This paper aims to analyze the need for developing a mindfulness-based e-booklet as an information tool for guidance services to improve students’ ability to regulate anger at SMP Nasional Makassar. This research was motivated by students’ low ability to recognize, understand, and manage anger adaptively, which impacts impulsive behavior, social interactions, and the learning process. This research uses a descriptive qualitative approach in the form of a needs assessment study, employing data analysis techniques such as in-depth interviews and observations with the research subjects, namely Guidance and Counseling (BK) teachers and two ninth-grade students at SMP Nasional Makassar. The results indicate that most students still struggle to identify emotions, understand triggers of anger, and apply appropriate emotion management strategies. Furthermore, the guidance services provided at the school are still dominated by conventional methods and are not supported by engaging, interactive, and contextual learning materials. Based on these findings, there is a need for engaging, interactive, and contextual guidance media. Mindfulness-based e-booklets are considered a relevant solution because they are designed to assist students in a visual, simple, and easy-to-understand manner, while also encouraging active student engagement in the emotional learning process. These results show that the development of mindfulness-based e-booklets is important as an innovation in guidance and counseling services to support the improvement of junior high school students’ ability to regulate their anger.
Pendidikan Karakter Berkearifan Lokal Bugis: Telaah Epistemologi Pemikiran Nene Mallomo Nurmiati; Asrul Muslim; Syahril
Sipakatau: Jurnal Pendidikan dan Kebudayaan Vol. 3 No. 2 (2026): Edisi April 2026
Publisher : Jurusan Tarbiyah STAI Al-Gazali Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67997/jurnalsipakatau.v3i2.191

Abstract

This research article focuses on studying character education with Bugis local wisdom through an epistemological review of Nene Mallomo's thoughts. Through library research, it was found that Nene Mallomo's ideas about character traits like macca, malempu, warani, and magetteng can be developed through life experiences, observation of social reality, tradition and culture, as well as reflection on various life events. Experiences teach individuals to learn from successes and failures, shaping thinking skills, honesty, courage, and firmness of principles. Social observation allows learning from the behavior and experiences of others, including in solving problems and facing moral consequences. Traditions and culture pass down these values as part of Bugis community life. Next, reflection involves processing experiences, observations, and traditions into moral awareness, wisdom, and guidelines for living life responsibly.
Penyesuaian Sosial Pada Murid Eks-Lesbian dan Penanganannya (Studi Kasus di UPT SMPN 33 Makassar) Rosdiana; Sahril Buchori; Aswar; Syahril
Irfani Vol. 22 No. 2 (2026): Irfani
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/irfani.v22i2.7795

Abstract

This study aims to examine social adjustment in terms of the participation aspect related to involvement in social relationships, the contributing factors, the impacts, and the counseling process using the cognitive restructuring technique for a student with same-sex relationship experiences at SMPN 33 Makassar. This research employed a qualitative clinical case study approach. Data were collected through in-depth interviews, observation, and documentation. Data were analyzed through data reduction, data display, and conclusion drawing, while trustworthiness was ensured through triangulation, peer review, and intersubjective validity. The findings revealed that the social adjustment of the participant, EIN, tended toward maladjustment, characterized by social withdrawal, limited social interaction, passive behavior, and difficulties in establishing friendships. These behaviors were associated with social rejection, social anxiety, negative labeling, and a lack of family support. The resulting impacts included psychological distress, decreased learning motivation, reduced self-confidence, and lower social participation at school. Counseling using the cognitive restructuring technique demonstrated positive changes in supporting the participant's social adjustment process within the school environment
Penguatan Literasi Keuangan Digital UMKM di Desa Keʼteʼ Kesuʼ Kabupaten Toraja Utara Syahril; Airul Syahrif; Fadil Muhammad; Adawiyah Asti Khalil; Husni Mubarak
Pengabdian Masyarakat Sumber Daya Unggul Vol. 4 No. 3 (2026): Volume 4 Nomor 3 Tahun 2026
Publisher : Lembaga Penelitian dan Publikasi Ilmiah, Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/pmsdu.v4i3.2229

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat literasi keuangan digital pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Keʼteʼ Kesuʼ Kabupaten Toraja Utara yang menghadapi tantangan dalam pencatatan keuangan, pemisahan keuangan usaha dan rumah tangga, serta pemanfaatan layanan keuangan digital secara optimal. Pengabdian dilaksanakan melalui pendekatan edukasi dan pemberdayaan berupa pelatihan, diskusi interaktif, simulasi penggunaan QRIS, serta pendampingan sederhana terkait penyusunan catatan keuangan harian dan identifikasi risiko penipuan digital. Peserta kegiatan berjumlah 30 pelaku UMKM yang bergerak di sektor kuliner, kerajinan, dan produk kreatif yang melayani wisatawan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai konsep dasar literasi keuangan dan literasi keuangan digital, yang tercermin dari kemampuan mereka menjelaskan pentingnya pencatatan transaksi, memisahkan keuangan usaha dan rumah tangga, serta memanfaatkan QRIS sebagai alat pembayaran yang mendukung transparansi arus kas. Peserta juga menjadi lebih waspada terhadap tawaran pinjaman online dan modus penipuan digital lainnya, serta menyatakan komitmen untuk mulai menerapkan praktik keuangan digital yang lebih tertib dalam usaha mereka. Kegiatan ini merekomendasikan perlunya pendampingan lanjutan dan pengembangan modul praktis agar perubahan pengetahuan dan sikap yang diperoleh dapat berlanjut menjadi kebiasaan pengelolaan keuangan digital yang berkelanjutan di kalangan UMKM Desa Keʼteʼ Kesuʼ.
PENGEMBANGAN MEDIA SPINNING WHEEL SEBAGAI LAYANAN INFORMASI UNTUK MENINGKATKAN PERENCANAAN KARIR SISWA SMAN 1 ENREKANG Indri Suci Wirdanti; Sahril Buchori; M. Amirullah; Syahril
Irfani Vol. 22 No. 2 (2026): Irfani
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/irfani.v22i2.7738

Abstract

This study developed a career planning-based spinning wheel media for high school students. Career planning is an important aspect to help students understand their personal potential, college major options, and future career directions. In practice, many students still lack a clear understanding of these aspects. One way to address this issue is by developing interesting and interactive career information service media. The study aimed to (1) describe the needs for career information services related to the spinning wheel media; (2) develop a prototype; (3) measure the validity of the media; and (4) assess its practicality at SMA Negeri 1 Enrekang. The research employed the Research and Development (R&D) method using the ADDIE model, which includes analysis, design, development, implementation, and evaluation. The subjects were 15 high school students, and data were collected through validation sheets from material and media experts, student response questionnaires, and practitioner tests conducted by guidance and counseling teachers. Data were analyzed using descriptive quantitative analysis. The results showed that the Spinning Wheel media was feasible based on expert assessments. Students responded very positively, and the media was considered beneficial in helping them understand themselves, explore college major and career options, and plan their careers. Therefore, this media can be used as a supporting tool for career information services to enhance high school students’ career planning.
PENERAPAN BIMBINGAN DAN KONSELING KEDAMAIAN DENGAN TEKNIK CINEMA THERAPY UNTUK MEREDUKSI PERILAKU BULLYING DI SMP NEGERI 49 MAKASSAR Anisa Maulidia Masrur; Sahril Buchori; M. Amirullah; Syahril
Irfani Vol. 22 No. 2 (2026): Irfani
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/irfani.v22i2.7792

Abstract

This study falls within the field of guidance and counseling, specifically regarding preventive and curative measures against bullying behavior in the school environment. The issue examined is the high incidence of bullying among students, which has a negative impact on their social-emotional development. This study aims to determine the profile of bullying behavior, the implementation of peace guidance and counseling using cinema therapy techniques, and the effect of these techniques on reducing bullying behavior at SMP Negeri 49 Makassar. The study uses a quantitative approach with a quasi-experimental design in the form of a non-equivalent control group design. The sample was selected through purposive sampling, comprising 14 students—7 in the experimental group and 7 in the control group. Data collection techniques included a bullying behavior scale and observation. The research hypothesis posited that the implementation of peace counseling using cinema therapy techniques has a significant effect on reducing bullying behavior. The results indicated a significant decrease in the experimental group from the high category to the low category, while the control group showed no significant change. A paired t-test yielded a p-value of 0.000 (<0.05). These findings have practical implications for guidance and counseling services, suggesting that cinema therapy is an effective intervention strategy for reducing bullying behavior in schools
Co-Authors ADAWIYAH ASTI KHALIL Airul Syahrif Anisa Maulidia Masrur Asrul Muslim Aswar Fadil Muhammad Fitriana Husni Mubarak Indri Suci Wirdanti Kurniawan, Randi M. Amirullah Muthmainnah Amri Nurmiati Rosdiana Sahril Buchori