bluuebunny/crossref_metadata_2025 huggingface dataset:
Dipolar Heteronuclear Correlation Solid-State NMR Experiments Between Half-Integer Quadrupolar Nuclei: The Case of 11B-17O
Authors: Dorn Rick , Paterson Alexander , Hung Ivan , Gor'kov Peter , Thompson Austin , Sadow Aaron , Gan Zhehong , Rossini Aaron
Published: April 2022

With 73 % of all NMR-active nuclei being quadrupolar, there is great interest in the development of NMR experiments that can probe the proximity between quadrupolar spins. Here, several pulse sequences for magic angle spinning (MAS) 11B-17O Resonance-Echo Saturation-Pulse DOuble-Resonance (RESPDOR) and dipolar Heteronuclear Multiple Quantum Correlation (D-HMQC) solid-state NMR experiments were investigated. In these pulse sequences, Rotational-Echo Double-Resonance (REDOR) recoupling with central transition (CT) selective 180 pulses were applied to either the 11B or 17O spins to recouple the 11B-17O dipolar interactions. 11B{17O} RESPDOR experiments on model 17O-enriched boronic acids showed that application of dipolar recoupling on the 11B channel yielded more signal dephasing than when recoupling is applied on the 17O channel; however, short effective 11B transverse relaxation time constants (T2’) hinders the acquisition of dephasing curves out to long recoupling durations. Application of REDOR recoupling to 17O spins was found to produce significant dephasing without compromising the 11B T2’. Comparison of experimental 11B{17O} RESPDOR curves to that of numerical simulations enabled the 17O isotopic enrichment to be estimated. 2D 11B{17O} D-HMQC spectra were recorded with either 11B or 17O REDOR recoupling at a variety of radio frequency field conditions. Lastly, 2D 11B{17O} and 23Na{17O} D-HMQC spectra of a 17O-enriched sodium borate glass were acquired to demonstrate the practical application of these heteronuclear correlation experiments to probe structural connectivity between two quadrupolar spins. Importantly, the high-field 2D 11B-17O D-HMQC NMR spectrum revealed two unique 17O sites correlating to 4-coordinate BO4 (B[4]), which were attributed to the expected B[3]-O-B[4] and unexpected B[4]-O-B[4] bridging O atoms. The heteronuclear correlation experiments outlined here should be applicable to a variety of quadrupolar spin pairs.
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK BNI SYARIAH CABANG MAKASSAR
Authors: Astika Sri , Suarni Agusdiwana
Published: April 2022

This study is to determine the suitability of the implementation of murabahah financing at PT. Bank BNI Syariah Makassar Branch with PSAK 102. This research is included in the type of quantitative research using the 2016 financial statement analysis method. The results show that the application of Islamic accounting based on PSAK 102 on murabahah financing in PT Bank BNI Syariah Makassar Branch in 2016, there are ten categories to be a comparison, namely the bank only provides murabahah financing by order, the bank only applies tough payments, the money is recognized as an amount received and recognized as a deduction of receivables, If the bank gets a discount from a third party ) then reducing the cost and recording the discount obtained is not recorded separately. If the murabahah contract does not exceed one year, the gain is recognized when the murabahah assets are delivered. If the murabahah contract exceeds one year, the benefits are categorized based on the level of risk. In terms of disclosure must be in accordance with PSAK 102 concerning Presentation of Sharia Financial Statements, however, the cost of the murabahah inventory is not disclosed in detail. Murabahah receivables will be presented at the net realized value, namely the murabahah receivables balance will be deducted from the allowance for receivables losses. Deferred murabahah margin is presented as a deduction for murabahah receivables.Keywords: Islamic accounting, PSAK 102, murabahah
OPTIMALISASI SKEMA BAGI HASIL SEBAGAI SOLUSI PERMASALAHAN PRINCIPAL-AGEN DALAM PEMBIAYAAN MUDHARABAH PADA PT. BANK SYARIAH CABANG MAKASSAR
Authors: Musdalifah Musdalifah , Muchran Muchran
Published: April 2022

This study aims to find out how to optimize the revenue sharing scheme so that it can be a Principal-Agent problem solution in mudharabah financing. This research was conducted at PT. Bank BNI Syariah Makassar Branch. This research uses qualitative descriptive analysis techniques. The type of data used is primary and secondary data. Primary data is obtained from the results of field research with direct interviews with the BNI Syariah Productive Funding Assistant in Makassar Branch. Secondary data is obtained from company documents and other sources related to research. The results of this study indicate that there are two Principal-Agent problems that occur in financing with mudharabah contracts, namely adverse selection and moral hazard. Determination of optimal profit sharing schemes, namely those that meet the utility of Islamic banks and customers, the problem of adverse selection and moral hazard that occurs in mudharabah financing can be minimized. Although mudharabah financing has a high risk, by optimizing the profit sharing scheme on mudharabah financing, the existing risks can be reduced and there will be an increase in the amount of mudharabah financing to Islamic banks.
PENGARUH APLIKASI NILAI-NILAI AL-ISLAM DAN KEMUHAMMADIYAHAN TERHADAP PEMAHAMAN AKUNTANSI
Authors: Mursakinah Mursakinah , Rahim Abd Rahman
Published: April 2022

This study aims to determine the effect of the application of Al-Islam and Kemuhammadiyahan values on the understanding of accounting for alumni of the accounting study program at Unismuh Makassar. Samples used in this research was alumni of the 2010 class of accounting study program at the University of Muhammadiyah Makassar. The number of questionnaires distributed was 86 questionnaires and only 64 questionnaires were used. The type of research used in the study was a case study study with an approach quantitative descriptive statistics. The data is processed using simple linear regression analysis with the SPSS 20.00 program. The results showed that the application variables of Al-Islam and Kemuhammadiyahan values had a significant effectpositive for Understanding Accounting in Unismuh accounting alumniMakassar.
Perlakuan Akuntansi Pembiayaan Ijarah dalam Rahn Berdasarkan PSAK No. 107 di PT. Pegadaian Syariah Cabang Hasanuddin
Authors: Yusuf Mutmainna , Muchran Muchran
Published: April 2022

This study aims to determine the accounting treatment and financing of ijarah at PT Pegadaian Syariah Hasanuddin Branch. Analyzing the suitability of ijarah accounting treatment with PSAK 107. Analyzing ijarah financing with conformity to the National Sharia Council Fatwa No: 25 / DSN-MUI / III / 2002. The method used in the research is qualitative descriptive method. By conducting interviews with PT. The Hasanuddin Branch Pawnshop or by taking written data is then analyzed and compared between the real conditions that occur in the field into writing with the conformity of PSAK 107 and the fatwa of the national sharia council. The results of this study reveal that accounting treatment related to the recognition and measurement carried out by PT. Sharia Pegadaian Hasanuddin Branch is in accordance with PSAK 107, but related to the presentation and disclosure of PT. Sharia Pegadaian Hasanuddin Branch does not present and disclose financial statements specifically. Then the cost of ijarah (Mu'nah Pemamanan) applied by PT. Sharia Pawnshop Hasanuddin Branch is not in accordance with the National Sharia Council Fatwa No: 25 / DSN-MUI / III / 2002 where the amount of ijarah fees is not determined by the size of the loan. This is due to PT. The Hasanuddin Branch Pawnshop Unit in determining ijarah fees is based on the classification of marhun bih.
ANALISIS KONSEP AKUNTANSI SYARIAH TERHADAP METODE PENGAKUAN PENDAPATAN PADA PT. BANK SULSELBAR SYARIAH CABANG MAKASSAR
Authors: Fadillah Andi Siti , Khalid Idham
Published: April 2022

The results of the study show that the noble purpose of shari'a creates benefit is the main reference in the formulation of the principles of shari'ah accounting, and the fruits of syari'ah accounting are its financial statements. If then this report is used as the basis for business transactions, accountability will be very well maintained. If the principles of shari'ah accounting can be adopted in presenting financial statements, of course the hope is to maintain the existence of financial statements so that they can still be used as the main reference in making business decisions. Descriptions of the performance of a bank both general and shari'ah are usually reflected in reports in the report the finance. The financial statements aim to provide useful information for interested parties in economic capture. From the results of the study, it can be concluded that at PT. Bank Sulselbar Syariah Makassar Branch in the recording process uses the cash basis method, where revenue is recognized when the income is received.
ANALISIS PENGARUH PEMBAYARAN DEVIDEN TERHADAP HARGA SAHAM SYARIAH DI JAKARTA ISLAMIC INDEX
Authors: Wahid Abdul , Rahma Syahidah
Published: April 2022

This study aims to determine the effect of Dividend Per Share payments on Stock Prices Closing Price of Manufacturing Companies in the Jakarta Islamic Index. The population in this study were all manufacturing companies included in the Jakarta Islamic Index (JII) of the Indonesia Stock Exchange for 5 years from 2011-2015 which actively published financial reports during the year of observation. The method used in this study is the documentation method, then in analyzing the data used to test the matched hypothesis, namely by quantitative descriptive analysis. Based on the results of the analysis, it can be seen that there is no relationship between the Dividend Per Share on changes in stock prices, this can be seen in PT.ASII during 2012 to 2014, it appears that the Dividend Per Share at PT.ASII has not changed for three years, while the share price always changes for three years. It is also seen in PT. AVR, it is seen that the Dividend Per Share for the past five years has always changed and fluctuated, meanwhile the stock price continued to increase from year to year without following the fluctuations that occurred in the Dividend Per share.
ANALISIS PROFIT SHARING DALAM AKUNTANSI SYARIAH PADA PT. BANK SYARIAH MANDIRI KANTOR CABANG PEMBANTU GOWA DI KABUPATEN GOWA
Authors: Riska Riska , Mansyur Fakhruddin
Published: April 2022

The objective of this research is to know the accounting treatment of earnings for syariah bank and to evaluate the suitability between accounting treatment of revenue sharing in syariah bank with the provisions according to PSAK no. 105 about revenue sharing. The research object is PT Bank Syariah Mandiri KCP Gowa. The results showed that a). the accounting treatment for financing of sharia banking with a mudharabah contract is related to profit, when the customer gains profit from the business it manages, PT Bank Syariah Mandiri KCP Gowa will recognize revenue-sharing upon the occurrence of profit sharing rights in accordance with the ratio (profit sharing) mutually agreed upon at the start of the agreement. b). The accounting treatment of income in PT Bank Syariah Mandiri mudharabah has been able to comply with the provisions of PSAK No.105 regarding profit sharing.
PERAN KOPERASI SIMPAN PINJAM DANA NIAGA SYARIAH DALAM PEMBERDAYAAN EKONOMI MASYARAKAT SEBAGAI ALTERNATIF UNTUK MENGURANGI TINGKAT KEMISKINAN DI DESA LEMPANGAN KECAMATAN BAJENG KABUPATEN GOWA
Authors: Annisa Nurul , Naidah Naidah , Rasulong Ismail
Published: April 2022

His study aims to determine the Role of Syariah Niaga Savings and Loan Cooperatives in Community Economic Empowerment as an Alternative to Reducing Poverty Rate in Lempangan Village, Bajeng District, Gowa Regency.This study used eight informants in Lempangan Village, Bajeng District, Gowa Regency. The eight authors' informants were all chairpersons and members of the Lempangan Village, Bajeng District, Gowa Regency. While the data analysis used is descriptive qualitative data analysis.The results showed that the Role of Syariah Savings and Loan Cooperative Cooperatives in Community Economic Empowerment as an Alternative to Reducing Poverty Rate in Lempangan Village, Bajeng District, Gowa Regency.
ANALISIS KINERJA KEUANGAN BADAN AMIL ZAKAT BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 DI KABUPATEN GOWA
Authors: Cahyadi Rahadian
Published: April 2022

This research was conducted with the aim to study and analyze the Amil Zakat Agency to be mandatory and responsible in carrying out its functions and duties in terms of the most important work of grouping and financial reporting and where targets are given to people who need help in terms of Zakat, Infak and Sadaqah are therefore very helpful in terms of the community's economy and what the Amil Zakat Agency does in terms of financial reporting is based on financial accounting standards using financial ratio analysis. The results of the proposed research are not yet the maximum application of PSAK number 109 in terms of performance and financial reporting.Keywords: Financial Ratios and PSAK 109
STRATEGI MANAJEMEN RISIKO PEMANFAATAN TEKNOLOGI PADA LEMBAGA KEUANGAN SYARIAH ERA MILLENNIAL DAN COVID 19
Authors: Muhlis Muhlis
Published: April 2022

Respond to the current situation, , financial institutions Islamic non-bank are developing technology-based service provision in order to maintain the company's stability in the current millennial era, people who tend to use technology. The purpose of this study was to determine the importance of implementing risk management strategies in service development through information technology in non-Islamic banking financial institutions. The methodology used is through a research library study. The results show that risk management strategies in the development of digital technology services are needed to fence and protect users and non-Islamic bank financial institutions, because the current risks are so complex, both financial and non-financial in the era of disruption and the state of the Covid 19 virus outbreak with users millennial society.
ANALISIS KEBIJAKAN BAZNAS TENTANG IBNU SABIL SEBAGAI MUSTAHIK ZAKAT
Authors: Setiawan Adi , Putra Trisno Wardy , Hariyadi Risky
Published: April 2022

The scholars differed in defining and establishing ibn sabil as mustahik zakat. There are certain qualifying requirements for mustahik ibnu sabil. Likewise, the National Zakat Agency has qualified the mustahik ibnu sabil group in several qualifications. This study uses qualitative methods, namely methods that will produce descriptive data, in the form of written or spoken words. While the data collection techniques used are interview techniques (interviews), and documentation. From the results of this study it can be found that basically the BAZNAS policy regarding Ibn Sabil as Mustahik Zakat is in accordance with the concept of Ibn Sabil as Mustahik Zakat according to the Al-Quran (QS. At-Taubah: 60).
METODE RASIO SEBAGAI TOOL’S KINERJA KEUANGAN PT BANK SYARIAH MANDIRI
Authors: Muhlis Muhlis
Published: April 2022

A quality bank is able to meet its financial performance weight ratio, as a form of achievement within a certain period of time. This paper uses the financial ratio method with the financial statement data of PT Bank Syariah Mandiri. The purpose of this paper is to dissect financial statement items, look for relationships between components in financial statements so that the information can be used in making company decisions. The results of the paper show that the state of the performance of PT Bank Syariah Mandiri based on the 2014-2016 financial reports is in quite good condition. The financial ratios show, among others, the liquidity ratio of current assets (current ratio) shows a value of 7.75, which means that 1 rupiah of current debt is secured by Rp.7.75 rupiah of current assets, the previous year which was Rp.6.84 and Rp.6.80, -. Then the solvency ratio shows that the long-term liabilities are quite solvable. This situation can be seen from the Debt to Total Asset Ratio which is always below 50% from 2014-2016. The results of the profitability analysis also always experience developments from year to year.Keyword: Annualt Report, Ratio Analysis, Financial Peformance
DEWI APRILLAH_ANALISIS PERLAKUAN ZAKAT DALAM PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI (PPh 21) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR
Authors: Aprillah Dewi , Suarni Agusdiwana , Salim Agus
Published: April 2022

This type of research is a comparative study that aims to discuss the comparison of zakat as a deduction for taxable tax with zakat arrangements as a direct deduction of translation tax. Data retrieval of this research refers to interviews and document techniques. The type of data consists of primary data. Based on the research that has been carried out, the conclusions from the research proposed in this study are zakat as a personal tax calculation in Baznas Makassar city in accordance with the procedures stipulated in applicable laws and regulations, zakat which is used as deduction from taxable results of individuals management both from success and distribution increases in terms of capacity and improvement and its application that increases development from year to year in which the number of ASNs that pay zakat increases every year.Keywords: Tax, Zakat Treatment and Personal Income Tax (PPh 21)
OPTIMALISASI ZAKAT TERHADAP PENGENTASAN KEMISKINAN (STUDI PADA BAZNAS KOTA MAKASSAR)
Authors: Astika Sri , Basalamah Salim , Amiruddin Amiruddin
Published: April 2022

The purpose of this study is to determine the management of zakat, efforts to optimize zakat management for poverty alleviation and to determine the results of the implementation of zakat on poverty reduction in the city of Makassar. The type of this research is qualitative research. This research conducted at Baznas Makassar City. Types of data are primary and secondary data sourced from informants and documentation. Data collection techniques with interview and documentation methods. The results of the study found that the zakat management mechanism at the Makassar City Baznas begins with planning, organizing and implementing the collection, distribution and utilization of zakat. Makassar City Baznas efforts in optimizing zakat management towards poverty alleviation are carried out by distributing zakat through consumptive zakat distribution patterns (short-term benefits) and productive zakat (zakat utilization) in accordance with the rules of Islamic law. The implementation of productive zakat utilization in the form of providing funds as business capital to mustahik. With the utilization of zakat, it is able to exclude 51 people from the poor population based on BPS. However, this is not considered optimal because it still does not meet the target of 67 people or 76%.Keywords: Optimization, Zakat Management, Poverty Alleviation, Maqasyid Syariah
STRATEGI MEWUJUDKAN JIWA KEWIRAUSAHAAN PADA SANTRI MELALUI EKONOMI KREATIF DALAM MENGHADAPI TANTANGAN EKONOMI GLOBAL (STUDI KASUS DI PONDOK PESANTREN DDI MANGKOSO)
Authors: Suarni Agusdiwana , Haanurat A. Ifayani , Arni Arni
Published: April 2022

This study aims to determine the strategy of realizing an entrepreneurial spirit in santri through the creative economy in facing the challenges of the global economy (a case study at the DDI Mangkoso Islamic boarding school). The type of research used in this research is field research which produces descriptive data in the form of written or oral data of people (informants) and observed behavior. While the data research techniques used in this study were interviews, observation, and documentation. The number of respondents was 12 respondents consisting of 10 students, 1 school principal, 1 boarding school supervisor. The results of this study indicate that in fostering the entrepreneurial spirit of the santri at the DDI Mangkoso Islamic boarding school, the boarding school cooperative and several alumni organized training on entrepreneurship to students through practices such as managing something from used materials so that it has a selling value. As for the implementation of the creative economy that can be developed at the DDI Mangkoso Islamic boarding school, such as: handicrafts and arts products, short films, design and advertising.
PENGELOLAAN DAN PENYIMPANAN UANG KAS MASJID: ANALISIS KUALITATIF PEMILIHAN JASA PERBANKAN SYARIAH DAN KONVENSIONAL
Authors: Mursidah Rifqah , Islamiyah Nurul , Rusanti Ega , Sofyan A Syathir
Published: April 2022

The purpose of this study is to determine the perception of mosque takmir in terms of financial management and storage of mosque funds, both in conventional banking and Islamic banking. Research carried out is a qualitative study with field research (field studies) in the deepening of the reference as a source of primary and secondary data. The results showed that the lack of socialization from sharia banking and the lack of knowledge of mosque takmir about sharia banking resulted in mosque takmir still managing and storing mosque funds in conventional banking.Keywords: Takmir Masjid, Mosque Finance, Islamic Banking.
PENGELOLAAN WAKAF BERBASIS PROFESIONALISME NAZHIR DI DESA BULO-BULO KABUPATEN JENEPONTO
Authors: Putra Trisno Wardy , M Riskayanti
Published: April 2022

This study explores how the management and development of waqf in Bulo-Bulo Village, Jeneponto Regency. The research method used is qualitative by using interview instruments and documentation on the object of research, namely nazhir waqf in Bulo-Bulo Village. The results of this study conclude that the management and development of waqf in Bulo-Bulo is still simple with traditional management. Therefore, the role of the government in this case the Ministry of Religion must be even more active in socializing and fostering nazhir so that existing waqf can continue to develop and provide broad benefits to the social welfare of Muslims who are the majority population. Keywords: Waqf, Productive, Nazhir
PENGARUH TINGKAT PELAYANAN TERHADAP KEPUASAN PENGUNJUNG PADA OBJEK WISATA MALINO HIGHLANDS KABUPATEN GOWA
Authors: Rasyid Muh. Nur , Naidah Naidah , Danil Danil
Published: April 2022

This study aims to achieve an answer to the problem of the influence of visitor satisfaction on the tourist attraction of the Malino Highlands, Gowa Regency. The population of this study were visitors to the Malino Highlands tourism. The sample used is according to the wishes of 50 visitors. This type of research is quantitative research. The data techniques used were questionnaires and documentation. The data analysis method used is simple regression analysis. The simple linear results obtained Y = 3.601 + 0.216 means a constant value of 3.601 with a regression coefficient of 0.216 which states that the direction of the variable x to Y is positive and significant 0.000 0.05, which means that service has a significant effect on visitor satisfaction at the tourist attraction of the mountainous Malino Regency GowaKeywords:  Level Of Service, Visitor Satisfaction
PENERAPAN SURAT KETETAPAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PPH ORANG PRIBADI
Authors: Rustam Andi , Fadhilatunisa Della , Nurfasilah Nurfasilah
Published: April 2022

Taxpayer compliance is seen from the notification letter reported by the taxpayer. The tax assessment letter can be seen from the number of tax assessment letters issued. This study uses secondary data obtained from the West Makassar Primary Tax Office for 2016 to 2018 by using data collection documentation and data analysis techniques. The results of the study prove that taxpayer compliance and tax assessment letters affect the income tax on personal income in West Makassar Primary Tax Office. Based on the level of the ratio of tax revenue to income tax assessments each year from 0.5% to 23.8%. The benefit gained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
PERSEPSI MAHASISWA AKUNTANSI PERGURUAN TINGGI SWASTA (PTS) MAKASSAR MENGENAI HUBUNGAN ANTARA PENGALAMAN DENGAN KINERJA PEMERIKSAAN PAJAK PADA KPP PRATAMA MAKASSAR
Authors: Rosmawati Rosmawati , Nur Muhammad
Published: April 2022

This study has a specific purpose to be obtained to determine the perception of PTS accounting students about the relationship between experience and motivation to check with tax audits at Makassar Primary Tax Office. This research was conducted using qualitative qualifications. The method of data collection is done by survey method and questionnaire on accounting students' perceptions regarding the relationship between audit experience and motivation with tax audit performance. The sampling technique using purposive sampling technique. The technique of collecting data through primary data, and then the data are analyzed using descriptive qualitative analysis, and analysis of product renewal coefficients. Simultaneous research results, Perception of accounting students of PTS UMI said that there was a very low positive relationship with the value of conflict -0.101 in accounting students of PTS Unismuh Makassar said that there was a negative relationship with a comparison value of -0.101. In this research, the output target to be achieved is to produce a national journal, so that the output target can contribute to students or improve in developing insight knowledge in the field of tax accounting
EFEKTIVITAS PEMERIKSAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PARE-PARE
Authors: Adil Muhammad , Naidah Naidah , Rahayu Dian
Published: April 2022

The purpose of this study is to measure the level of effectiveness of tax audits based on SP2 and based on the realization of tax audit receipts. This research uses descriptive research with a qualitative approach. The location of this research is KPP Pratama Parepare. The results of this study indicate that the level of effectiveness of tax audits based on SP2 at KPP Pratama Parepare from 2014 to 2018 is in the very effective category. The level of effectiveness of tax audits based on SKP at KPP Pratama Parepare in 2014 was included in the ineffective criteria, 2015 included in the ineffective criteria, 2016 included in the ineffective criteria, 2017 included in the ineffective criteria, 2018 included in the very effective criteria. Factors that affect the effectiveness of tax audits include the attitude of taxpayers, tax auditors, short tax audit time, taxpayer psychology, office facilities, communication, as well as support from leaders and good cooperation between divisions.
EVALUASI PENERAPAN PERUBAHAN TARIF UMKM TERHADAP KETAATAN WAJIB PAJAK UMKM KOTA MAKASSAR
Authors: Muhaimin Muhaimin , Akhmad Akhmad , Adiningrat Andi Arifwangsa , Oktafiana Karmila
Published: April 2022

This study aims to answer the problem regarding the Application of Tariff Changes for Micro, Small and Medium Enterprises (MSMEs) to the compliance of the Makassar City UMKM Taxpayers. This research is a type of research that uses descriptive qualitative methods. This research data includes primary data and secondary data. The results showed that after implementing the policy of changing the MSME rate from 1% (PP 46 2013) to 0.5% (PP 23/2018) the level of taxpayer compliance has increased. This is evidenced by the increasing number of new taxpayers who register to obtain Taxpayer Identification Number (NPWP). The advantage felt by MSME players is that the tax imposed is now much lower than before. West Makassar KPP Pratama also benefited, as evidenced by the amount of tax revenue from West Makassar KPP Pratama in 2018 experiencing a significant increase.
PENERAPAN SURAT PEMBERITAHUAN ELEKTRONIK (E-SPT) MASA PPN TERHADAP PEMENUHAN PEMERIKSAAN PADA WAJIB PAJAK BADAN (STUDI KASUS KPP MADYAMAKASSAR)
Authors: Rustam Andi , Amran Amran , Wardani Rezki
Published: April 2022

The purpose of this study is to answer the problem of how to implement an online service system, namely the application of electronic notification letters (E-SPT) which is carried out on tax audit compliance in accordance with Parker's theory (2011: 1) in the form of optimal information or optimal information services such as availability. , easy to understand, relevant, useful, timely, reliable, accurate and consistent. The basis of this research is a qualitative descriptive type of research. The techniques used in data collection are field observation, in-depth interviews, and documentation. Then the data and interview results obtained were analyzed descriptively qualitatively. From the results of the research conducted, it shows that there is data stating that the process of implementing an Online-based System for the fulfillment of the inspection has been implemented properly, it is proven that there is a very synchronous answer between service informants and tax audit informants and shows consistency by requiring all taxpayers to be registered at KPP Madya Makassar uses a sustainable online system. Therefore, in-depth socialization is needed so that all parties served and the parties served can optimize the online system.
PENERAPAN SELF ASSESSTMENT SYSTEM DALAM MENINGKATKAN KESADARAN ATAS KEPATUHAN MEMBAYAR PAJAK DIKABUPATEN GOWA
Authors: Masrullah Masrullah , Asriati Asriati , Alfiah S Nur Reski
Published: April 2022

This type of research is a qualitative descriptive study. Where the research is carried out in the field and the survey is directly in the place to be studied. The results of the research on the realization of tax reporting using the Self Assessment System at the Gowa Regency Revenue Agency in 2018, the tax revenue was IDR 11,056,558,000 out of 326 total tax receipts registered with the SPT. And so, in 2019 the tax revenue was IDR 13,870,577,200 out of the 181 total tax revenues registered in the SPT. Therefore, the percentage of tax compliance achieved by the Regional Revenue Agency of Gowa Regency in 2018-2019 was 49.16%.
IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO
Authors: Lestari Harini , Laekkeng Mursalim , Nurwanah Andi
Published: April 2022

This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA
Authors: Nasrullah Nasrullah , Adiningrat Andi Arifwangsa , Hamzah Pratiwi , Sukma Yuyun Wahyuni
Published: April 2022

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.
PENGARUH PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN DAN KEPUASAN PENGGUNA TERHADAP MINAT MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) MENGGUNAKAN SHOPEEPAY
Authors: Sainang Siti , Aji Andri Waskita
Published: April 2022

This study aims to examine the effect of perceived usefulness, perceived convenience and user satisfaction on interest in paying PBB using shopeepay. This research method uses quantitative description methods and primary data using questionnaires. The population in this study are Shopeepay users and are Land and Building Taxpayers of Sleman Regency with a sample of 100. and analyzed using smartPLS. The sampling technique used was convenience sampling technique. Data retrieval is done by distributing questionnaires in the form of a google form. The results of this smartPLS test result that perceived usefulness has a positive effect on interest in paying PBB using shopeepay. Easy perception also has a positive effect on interest in paying PBB using shopeepay. And user satisfaction has a positive effect on interest in paying PBB using shopeepay.
PENGARUH PAJAK HOTEL, PAJAK RESTAURAN, RETRIBUSI OBYEK WISATA, BEA PROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB), TERHADAP PENDAPATAN ASLI DAERAH
Authors: Ayem Sri , Hamrin Seriani
Published: April 2022

This study aims to determine the effect of hotel taxel, restaurant taxes, tourist attraction fees, land and building rights acquisition fees on local revenue in West Manggarai Regency.  This type of research is quantitative research. The population in this study is the report of West Manggarai Regency Original Revenue and Tourist Object Retribution in 2016-2019. The sample of this study used the purposive sampling method. The data source used is secondary data. Hypothesis testing in this study using multiple linear regression analysis method with SPSS program.  The results showed thad hotel tax had a positive but not significant effect on local revenue. Restaurant tax has a positive but not significant effect on local revenue. Retribution for tourism objects has a positive but not significant effect on local revenue. The cost of acquiring land and building has a positive but not significant effect on local revenue.
IMPLEMENTASI PERHITUNGAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI REKANAN PADA COFFEE 36 KAB. GOWA
Authors: Arsal Muryani , Adinigrat Andi Arifwangsa , Putra A.Baso Kumala
Published: April 2022

The purpose of this study was to determine how the implementation of value added tax calculations on counterparty transactions at Coffee 36 Kab. Gowa. This type of research is descriptive quantitative research. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results showed that the Implementation of VAT Calculation on Partner Transactions at Coffee 36 Kab. Gowa is only subject to VAT, namely Input Tax on the purchase of raw materials from its partners and the VAT collected should not be tax but service charge or commonly called service fee.
PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI KARIR, MOTIVASI KUALITAS, MOTIVASI SOSIAL, DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA MENGIKUTI PROGRAM BREVET PAJAK
Authors: Rahayu Apri Ani , Erawati Teguh , Primastiwi Anita
Published: April 2022

The tax brevet is an effort to pursue the world of taxation as the first step for students and enthusiasts in a career in taxation. The lack of knowledge about the importance of this tax brevet makes students' interest in participating in the tax brevet low. This makes researchers interested in researching the influence of motivation that can affect student interest in participating in tax brevet. This background is the basis for conducting research with the title "The Influence of Tax Knowledge Motivation, Career Motivation, Quality Motivation, Social Motivation, and Economic Motivation on Student Interest in Participating in the Tax Brevet Program". The population used in this study were accounting students from the 2016 2017 and 2018 classes. The sampling technique used was the purpose sampling method. The data used is primary data obtained from the distribution of questionnaires as many as 86 people. The analysis technique used is multiple linear regression test. The results of this study concluded that the motivation for tax knowledge, quality motivation, and economic motivation had a positive effect on student interest in participating in tax brevet; and career motivation and social motivation have a negative effect on student interest in participating in tax brevet.
ANALISIS PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT (2) ATAS JASA SEWA TANAH DAN/BANGUNAN PADA PT. ANGKASA PURA I (Persero) MAKASSAR
Authors: Effendy Fiqram Ramadhan , Mariana Lina
Published: April 2022

This study aims to determine the calculation and withholding of final income tax article 4 paragraph 2 on land and/building rental services (space lease) carried out at PT. ANGKASA PURA I (Persero). The type of research used is a method with a qualitative approach. Qualitative data is data in the form of numbers used in this study such as evidence of income tax collection and tax deductions for specific airport services for land and/or building leases. After conducting the analysis and discussion, the authors conclude that the withholding of the final income tax article 4 paragraph 2 of land and / building rental services (space rental) at PT.Angkasa Pura I (Persero) is in accordance with the provisions of the KMK. No120/KMK.03/2002 using a rate of 10% with a tax base (DPP) of the gross amount of the rental value
PENGARUH PENERAPAN E-BILLING SYSTEM TERHADAP KEPATUHAN PEMBAYARAN PAJAK PPh FINAL WAJIB PAJAK UKM DI KABUPATEN SINJAI
Authors: Nasrullah Nasrullah , Andayaningsih Sri , Sarda Sultan , Pratiwi Wiwied Ahriani
Published: April 2022

This study aims to determine the effect of E-Billing on Taxpayer Compliance in Sinjai Regency. This study uses quantitative methods. The population in this study is MSME Taxpayers at the Sinjai Tax Counseling and Consultation Service Office as many as 8824 Taxpayers. The sampling technique used is Random Simplification, so that a sample of 99 taxpayers is obtained, with the determination of the sample based on an error rate of 10% developed by the slovin formula. The analysis technique used in this study uses an interactive model with respondents where the respondent's interpretation data is then regulated by using data analysis techniques in this case SPSS. Based on the results of data analysis carried out, the application of E-Billing has an effect on Taxpayer Compliance in Sinjai Regency. This shows that taxpayers will be obedient in making tax payments if the application of e-billing is good, application of good e-billing can be the main capital and is an important thing to be able to attract the attention of taxpayers. This shows that the better the implementation provided by E-Billing, the higher the Taxpayer Compliance, thus the hypothesis is accepted.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN TAX PLANING TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI
Authors: RIA MARIA CENDRIANA , Yuli Prastyatini Sri Lestari
Published: April 2022

This study aims to examine whether CSR disclosure and tax planning can affect the value of companies with earnings management as a moderating variable This study took samples from the Indonesia Stock Exchange (IDX) from 2016-2019 in property and real estate companies using a purposive sampling technique. Data collection is done by accessing www.idx.co.id then processed using SPSS. The results show that the corporate social responsibility disclosure variable has a positive and significant effect on firm value in Property and Real Estate companies on the Indonesia Stock Exchange in 2016-2019, the tax planning variable has no effect on firm value in Property and Real Estate companies on the Stock Exchange. Indonesia in 2016-2019, Earnings management moderated the influence of corporate social responsibility disclosure on the company's firm value. In this study, earnings management strengthens the relationship between CSR disclosure and firm value. Earnings management moderates the effect of tax planning on firm firm value. In this study, earnings management weakens the relationship between tax planning and firm value.
TINGKAT PENGETAHUAN PERPAJAKAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN
Authors: Nalik Remigius Jon , Suyanto Suyanto , Aji Andri Wakista
Published: April 2022

This study aims to prove the effect of the level of tax knowledge, tax compliance and the firmness of tax sanctions on the fulfillment of the tax obligations of MSME entrepreneurs in the city of Yogyakarta. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took a sample of 75 individual taxpayers who have SMEs in Yogyakarta City. The sampling technique used was random sampling. Data was collected by distributing questionnaires directly to respondents. The number of questionnaires that were processed were 75 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the level of tax knowledge, tax compliance and the firmness of tax sanctions have a positive effect on fulfilling the tax obligations of MSME entrepreneurs in the city of Yogyakarta
PENGARUH LINGKUNGAN KERJA, DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWA PADA PT. MAPPADECENG JAYA LESTARI KOTA PAREPARE
Authors: Hartati Hartati
Published: April 2022

This research is (1) To find out Racially the environmental conditions here are disciplined and the motivations are affected by kiveda kavawan Rada PT.  Mappadeceng lavalenstari Keta Parenare.  (2) To determine simultaneously the influence of the work environment, work discipline, and work motivation on employee performance at PT Mappadeceng Jaya Lestari, Parepare City, the data collection technique that the researcher used in this research is.  sksevation, questionnaire, documentation and literature study Sebazainopopulation dalom.  In this research, the researchers took a group of employees at PT MaRradecang Java Lestari, which totaled 48 people. As a result of this research,  this research is limited and energy-intensive, so in this study, a sampling technique was used, namely saturated sampling (census).  where seous anota RORulation of small dual education.  Denzau as stated by Sample in this study is 48. Prague.  The results of this study show that (1) the environmental variable (X) has a partial and significant effect on the performance of the employees of PT Marpadecang Jaya Lestari, Kota Paregare with TU 2,505 TA 2,015 and the level of physical acuity kasil data 0.05.  (1,05 (sig = Vaushal work notification X) partially and significantly influence the performance of employees of PT Mappadecang Java Lestari, Parepare City with t of 0.05 (3ig = 0.000 0.05).  (4).  Work environment variable CX), work discipline variable (X) to work performance variable (Y) where F with a probability value of 0.000 which means that in the crater a significant value of 0.05 (5) R zgiare or R squared obtained 0SS means 55 5s penzanub rk environment X), work discipline (X) and metvasikada X) 1 to work performance BY) While the rest of 41.5 a is influenced by other variables not included in this study 4,090 from 2,015 and the level of significance is smaller
ANALYSIS OF FINANCIAL STATEMENTS TO MEASURE THE FINANCIAL PERFORMANCE OF THE COMPANY BEFORE AND DURING THE COVID-19 PANDEMIC IN PT. CLIPAN FINANCE INDONESIA TBK
Authors: Muttalib Abdul , Nasrullah Nasrullah , Saputri Liya
Published: April 2022

This study aims to determine the Financial Performance Before and During the Covid-19 Pandemic at PT. Clipan Finance Indonesia Tbk. The research results in terms of leverage ratios, namely DAR (Debt to totalTotalt Ratio) and DER (Debt to totalTotalty Ratio) show how the Financial Performance of PT. ClipanClipce Indonesia Tbk did not experience a negative impact from the Covid-19 Pandemic because the ratio decreased from the time of the covid-19 pandemic (2020) compared to before the covid-19 pandemic which showed the company's liabilities were smaller than its assets and equity. In terms of profitability, namely ROA (Return On Assets), ROE (Return On Equity), NPM (Net Profit Margin) and BOPO, (Operational Expenses to Operational Income) it can be concluded that the Covid-19 Pandemic hurts the Financial Performance of PT. Clip FClip Indonesia Tbk due to decreased 3 ratios with increased operating expenses. In terms of liquidity, namely the Current Ratio and Net Working Capital to Total Assets, it can be concluded that the current ratio of PT Clipan Finance Indonesia Tbk has increased although it cannot be said to be good. While on the NWCA side, liquidity has decreased due to the impact of the covid-19 Pande mic pandemic the covid-19 pandemic
THE EFFECT OF TOURISM DEVELOPMENT ON COMMUNITY PARTICIPATION AND SOCIAL-ECONOMIC CONDITIONS IN THE NATURAL TOURISM AREA OF MALINO, GOWA REGENCY
Authors: Asdi Asdi
Published: April 2022

The development of tourism is expected to increase participation and socio-economic conditions of the community around the tourism object. The purpose of this research is to find out how the effect is partial; (1) Development of tourism on community participation, (2) development of tourism on socio-economic conditions, (3) participation on socio-economic conditions of the community, and (4) simultaneous influence of tourism development and community participation on socio-economic conditions of the community around tourism objects. The study was conducted on the natural tourism object of Malino, in Tinggimoncong District, Gowa Regency by selecting a sample of 100 families as respondents. The data collection technique used a questionnaire, while the data processing and analysis used the product-moment correlation technique and the coefficient of determination, as well as the t-test significance test. The results of data analysis showed that partially; tourism development has a significant effect on participation and socio-economic conditions of the community, and simultaneously, tourism development and participation have a significant effect on the socio-economic conditions of the community around tourism objects.
EFFECT OF ORGANIZATIONAL CULTURE AND MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. YOROZU AUTOMOTIVE INDONESIA
Authors: Simangunsong Putra Alfandi
Published: April 2022

Organizational Culture and Motivation are two important variables to measure the level of Organizational Culture and Motivation of employees. This study aims to examine the effect of these two variables on employee performance at PT. Yorozu Automotive Indonesia. This study took a sample of 130 employees at PT. Yorozu Automotive Indonesia with data collection techniques using a questionnaire. The analysis of this study used regression testing using SPSS as an analysis tool. The results of this study indicate that the two variables, Organizational Culture (X1) and Motivation (X2) have an effect on Employee Performance (Y) at PT. Yorozu Automotive Indonesia. The direct effect between variable X1 on variable Y was 53%, while the effect between variable X2 on Y was 21,5% and simultaneously variable X1 and variable X2 had an effect on variable Y by 42,2%.