Article Per Year (5 Year)
p-Index From 2021 - 2026
1.633
P-Index
This Author published in this journals
All Journal Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Amnesty: Jurnal Riset Perpajakan
Andi Arifwangsa Adiningrat
Muhammadiyah University of Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Increasing Regional Tax Revenue Through The Implementation of a Motor Vehicle Payment System Andi Rustam; Andi Arifwangsa Adiningrat; Risfayana Hasan
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13017

Abstract

This study aims to evaluate the increase in local tax revenue through the implementation of a motorised vehicle tax payment system. The object of research is "Implementation of the Motor Vehicle Tax Payment System at the Takalar Regency Samsat Office". The research method used is an applied qualitative approach. Data collection techniques involved interviews, documentation, and observation. The results of this study indicate that the motor vehicle tax payment system through the innovation of stationary Samsat and mobile Samsat at the Takalar Regency Samsat Office has been realised as expected. This system provides convenience for taxpayers in paying motor vehicle taxes and increases taxpayer compliance in fulfilling their tax obligations. In addition, the implementation of this system has also accelerated the process of collecting and managing local tax revenues, which significantly has a positive impact on local revenues. The availability of Mobile Samsat has also enabled better accessibility for taxpayers in remote areas. This research makes an important contribution to the understanding of the effectiveness of the motor vehicle tax payment system in increasing local revenue as well as providing recommendations for further improvement.
Penguatan SDM Berbasis Talent Management Approach yang dapat Meningkatkan Kapasitas, Kreativitas, dan Keberlanjutan Kewirausahaan Kader Muhammadiyah Sri Andayaningsih; Andi Arifwangsa Adiningrat; Idrawahyuni Idrawahyuni; A.Nur Fitrianti
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i5.11106

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan memperkuat kapasitas SDM kader Muhammadiyah melalui pendekatan Talent Management untuk meningkatkan kreativitas dan keberlanjutan kewirausahaan. Kegiatan dilaksanakan di SMA Muhammadiyah Sungguminasa Gowa dengan melibatkan unsur PCM, guru, siswa, dan kader Muhammadiyah. Metode kegiatan meliputi pemetaan potensi, penyampaian materi, diskusi, dan pendampingan awal. Empat materi utama yang diberikan mencakup strategi Talent Management, literasi keuangan dan pencatatan arus kas digital, penyusunan SOP produksi serta inovasi produk, dan pemanfaatan sistem informasi untuk konten digital, promosi media sosial, serta marketplace. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap pengelolaan potensi diri, produksi, keuangan, dan pemasaran digital. Kegiatan ini juga mendorong peserta untuk mengembangkan pola pikir wirausaha yang lebih kreatif, adaptif, dan produktif. Dengan demikian, pendekatan Talent Management dapat menjadi strategi pemberdayaan SDM Muhammadiyah dalam membangun kewirausahaan berkelanjutan.
Model Implementasi CSR Pada Pemberdayaan UMKM Untuk Meningkatkan Kinerja Lingkungan: Implikasi Kompetensi SDM Dan Pengelolaan Keuangan Terhadap Green Innovation   Nurjanna Nurjanna; Andi Arifwangsa Adiningrat; Moh.Aris Pasigai; Fera Firyal Thahir
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/nmbdd693

Abstract

Kegiatan penelitian ini bertujuan merumuskan model implementasi Corporate Social Responsibility (CSR) pada pemberdayaan UMKM untuk meningkatkan kinerja lingkungan melalui green innovation, dengan mempertimbangkan peran kompetensi SDM dan pengelolaan keuangan. Penelitian menggunakan pendekatan kualitatif terapan melalui wawancara, observasi, dokumentasi, dan Focus Group Discussion pada UMKM produksi di Kota Makassar. Hasil penelitian menunjukkan bahwa model implementasi CSR berbasis input, proses, dan output dinilai efektif dengan rata-rata efektivitas sebesar 77,86%. Kompetensi SDM berperan dalam meningkatkan pemahaman lingkungan, keterampilan produksi ramah lingkungan, dan penerapan inovasi hijau. Pengelolaan keuangan mendukung alokasi sumber daya untuk pelatihan, kemasan ramah lingkungan, efisiensi energi, dan pengelolaan limbah. Model CSR yang terintegrasi mampu mendorong green innovation, memperbaiki kinerja lingkungan, meningkatkan citra usaha, serta memperkuat keberlanjutan UMKM.
Transformasi Audit Keuangan Berbasis Digital Dalam Penguatan Tata Kelola Keuangan Dan Financial Sustainability UMKM Dan Koperasi Nurjanna Nurjanna; Rustan Rustan; Andi Arifwangsa Adiningrat; Sitti Mukarramah; Sitti Zulaeha
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10034

Abstract

Transformasi digital menjadi tuntutan strategis bagi Usaha Mikro, Kecil, dan Menengah (UMKM) serta koperasi dalam menghadapi dinamika ekonomi yang semakin kompleks. Namun, pada praktiknya, banyak UMKM dan koperasi di Kota Makassar masih menghadapi permasalahan dalam tata kelola keuangan dan audit yang ditandai dengan pencatatan manual, lemahnya pengendalian internal, serta rendahnya kualitas laporan keuangan. Kondisi tersebut berdampak pada keterbatasan akses pembiayaan dan rendahnya keberlanjutan finansial usaha. Penelitian ini bertujuan untuk menganalisis transformasi audit keuangan berbasis digital dalam memperkuat tata kelola keuangan dan meningkatkan financial sustainability UMKM dan koperasi di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pengelola UMKM, pengurus koperasi, auditor, serta pendamping UMKM. Hasil penelitian menunjukkan bahwa penerapan audit keuangan berbasis digital mampu meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan, serta memperkuat proses pengambilan keputusan usaha. Meskipun demikian, implementasi audit digital masih menghadapi hambatan berupa keterbatasan literasi digital, infrastruktur teknologi, dan resistensi terhadap perubahan. Secara keseluruhan, transformasi audit keuangan berbasis digital berkontribusi positif terhadap penguatan tata kelola keuangan dan keberlanjutan finansial UMKM dan koperasi, sehingga memerlukan dukungan pelatihan, pendampingan, dan kebijakan yang berkelanjutan
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA nasrullah nasrullah; Andi Arifwangsa Adiningrat; Pratiwi Hamzah; Yuyun Wahyuni Sukma
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5309

Abstract

This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.
Efforts To Increase Regional Original Income Through The Kelurahan Parking Service System Mount Sari City Makassar Andi Arifwangsa Adiningrat; Arniati Arniati; Wahyu Nirmala Sinta; Warda Warda
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7507

Abstract

The purpose of this study was to determine the implementation of the parking service system in Gunung Sari Village in increasing the local revenue of Makassar City, the research method used was qualitative with an objective description of the state of the parking service system, and the type of research used was descriptive qualitative that revealed facts. about the parking service system. The data sources used are primary and secondary data sources and the number of informants is 6 people. Data collection techniques using the method of Observation, Interview, Documentation and Literature Study. The data analysis techniques used are reducation, data display, and conclusion drawing/verification. The results of this study indicate that the existence of a parking service system managed by PD Parking Makassar Raya can help people park their vehicles in Makassar City. This parking service system service can also help increase Makassar City's Regional Original Revenue until the target set is achieved
Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness Andi Arifwangsa Adiningrat; Rustan Rustan; Asrah Puspita Ningsih; Siti Aisyah
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9348

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.
Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office Andi Arifwangsa Adiningrat; Rustan Rustan; Ainun Mardiyah
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10815

Abstract

The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga & Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga & PE-companion tax consultant, successfully effectively.
Co-Authors A.Nur Fitrianti Ainun Mardiyah Andi Rustam Arniati Arniati Asrah Puspita Ningsih Fera Firyal Thahir Idrawahyuni Idrawahyuni Moh.Aris Pasigai nasrullah nasrullah Nurjanna Nurjanna Nurjanna Nurjanna Pratiwi Hamzah Risfayana Hasan Rustan Rustan Siti Aisyah Sitti Mukarramah Sitti Zulaeha Sri Andayaningsih Wahyu Nirmala Sinta Warda Warda Yuyun Wahyuni Sukma