bluuebunny/crossref_metadata_2025 huggingface dataset:
Advanced Kinetic Characterization
Authors: Omojola Toyin
Published: April 2022

Microkinetic analysis that assumes the steady-state approximation are ubiquitous in the modelling and simulations of redox and non-redox reactions. Operando studies such as photoemission electron microscopic investigations have, however, provided evidence for (a)periodic surface concentration profiles and adspecie mobility. Consequently, the ubiquitous steady-state approximation used in nearly all (micro)-kinetic models may not be universally applicable. Furthermore, on unsupported and unpromoted catalyst surfaces, variations in the nature, quantity, and mobility of active sites are observed leading to various forms of site heterogeneity, induced heterogeneity, or both, as well as (a)periodic heterogeneity in the form of oscillatory waves and self-organised patterns. The relationship between surface-site distribution and the ensuing homogeneity and/or heterogeneity and product distribution and the resulting modelling tools used for analysis have not been explored comprehensively. Consequently, we provide a framework for cataloguing catalysts for advanced kinetic characterisation and modelling. The catalogue has two functions: (1) it relates surface models with reactor models, and (2) for any specific reaction, it shows (visually) the dynamicity of adspecie formation and evolution on the catalyst surface. Indeed, this second advantage has been exemplified by archived studies of carbon monoxide oxidation over Pd(111) catalysts. Using the homotattic patch model that leads to the adsorption integral equation, we catalogue catalysts according to evolving active sites on catalyst surfaces with varied homogeneity. We observe that the conventional microkinetic models are only accurate for a very small subset of chemical reactions where the standard model of catalysis applies. However, for many redox catalytic transformations, these models lose their applicability with respect to the dynamics of the active site, catalyst surface, and reaction. As a substitute, we present microdynamic models which not only account for every elementary reaction step but incorporate a multi-scale approach within kinetic models allowing for changing catalyst states, charge transport, as well as active site, catalyst surface, reaction, and reactor dynamics.
Selective hydrodeoxygenation of lignin-derived phenols to aromatics catalyzed by Nb2O5-supported iridium
Authors: Jeantelot Gabriel , Følkner Simen P. , Manegold Johanna I. S. , Ingebrigtsen Morten G. , Jensen Vidar R. , Le Roux Erwan
Published: April 2022

Here we report the first heterogeneous iridium-based catalyst (Ir@Nb2O5) able to combine full conversion in hydrodeoxygenation (HDO) of lignin-derived phenols to hydrocarbons with appreciable selectivity for aromatics. With temperature and pressure optimization, and coking inhibition by selective removal of acid sites, the aromatic yields reach 69% under mild conditions.
Singlet fission as a polarized spin generator for biological nuclear hyperpolarization
Authors: Kawashima Yusuke , Hamachi Tomoyuki , Yamauchi Akio , Nishimura Koki , Nakashima Yuma , Fujiwara Saiya , Kimizuka Nobuo , Ryu Tomohiro , Tamura Tetsu , Saigo Masaki , Onda Ken , Sato Shunsuke , Kobori Yasuhiro , Tateishi Kenichiro , Uesaka Tomohiro , Watanabe Go , Miyata Kiyoshi , Yanai Nobuhiro
Published: April 2022

Singlet fission (SF), converting a singlet excited state into a spin-correlated triplet-pair state, is the sole way to generate a spin quintet state in organic materials. Although its application to photovoltaics as an exciton multiplier has been extensively studied, use of its unique spin degree of freedom is largely unexplored. Here, we demonstrate that the spin polarization of the quintet multiexcitons generated by SF improves the sensitivity of biological magnetic resonance through dynamic nuclear polarization (DNP). We form supramolecular assemblies of a few pentacene chromophores and use SF-born quintet spins to achieve DNP of water-glycerol, the most basic biological matrix, at lower microwave intensities than for conventional triplet-based DNP. Our demonstration opens a new use of SF as a “polarized spin generator” in bio-quantum technology.
Demographic Trends Are Major Factors in Today’s Weak Labor Force Growth
Authors: Elvery Joel A. , Brizuela Isabel
Published: April 2022

The size of the US labor force declined by 2.3 million people between December 2019 and December 2021. Our experts examine demographic changes to determine if this decline is a passing trend or if it’s here to stay.
Minimum Wage Increases and Vacancies
Authors: Kudlyak Marianna , Tasci Murat , Tüzemen Didem
Published: April 2022

Using a unique data set and a novel identification strategy we explore the effect of the state-level minimum wage increases on firms' existing and new vacancy postings. Utilizing occupation-specific county-level vacancy data from the Conference Board's Help Wanted Online for 2005-2018, we show that the state-level minimum wage increases lead to substantial declines in existing and new vacancy postings for occupations with a larger share of workers earning around the prevailing minimum wage. Our estimate implies that a 10 percent increase in the binding minimum wage reduces vacancies by 2.4 percent contemporaneously, and could be as large as 4.5 percent a year later. The negative effect on vacancies is more pronounced for occupations where workers generally have lower educational attainment (high school or less) and those in counties with higher poverty rates.
The Welfare Costs of Business Cycles Unveiled: Measuring the Extent of Stabilization Policies
Authors: Barros Fernando , Gomes Fábio Augusto R. , Luduvice André Victor D.
Published: April 2022

How can we measure the welfare benefit of ongoing stabilization policies? We develop a methodology to calculate the welfare cost of business cycles taking into account that observed consumption is partially smoothed. We propose a decomposition that disentangles consumption in a mix of laissez-faire (absent policies) and riskless components. With a novel identification strategy, we estimate the span of stabilization power. Our results show that the welfare cost of total fluctuations is 11 percent of lifetime consumption, of which 82 percent is smoothed by the status quo policies, yielding a residual 1.8 percent of consumption to be tackled by policymakers.
ANALISIS KINERJA AUDITOR INTERNAL DALAM MENCEGAH TERJADINYA FRAUD KREDIT FIKTIF PT. BANK MUAMALAT CABANG MAKASSAR
Authors: Wawing Andi , Khalid Idham
Published: April 2022

This study aims to determine whether the performance of auditors in the Makassar Branch. The method of sampling technique used was purposive sampling, namely the technique of deliberate sampling. This study uses a simple linear regression analysis method and primary data manager using the SPSS program (Statistical Product and Service Solutions). Based on the results of the testing of the Partial Test (t-Test) the hypothesis is obtained that the Internal Auditor's Performance has a positive and significant influence on the Prevention of Fictional Credit Fraud. Testing the effect of Internal Auditor Performance variables on Fictional Prevention of Fraud can be seen by looking at the value of t count of 3.737 and t table of 2.045 with a significance value of 0.001. The value of t count is greater than t table and the significance value is below 0.05 which indicates a significant effect of the Internal Auditor Performance variable on the Prevention of Fictional Fraud. So that the auditor's performance can prevent fictional credit fraud.
ANALISIS LAPORAN KEUANGAN DEBITUR SEBAGAI BAHAN PERTIMBANGAN PEMBERIAN KREDIT PADA PT BANK SYARIAH MANDIRI CABANG MAROS
Authors: Supriadi Supriadi , Hr Agus Salim
Published: April 2022

This research was conducted at PT Bank Syariah Mandiri, Maros Branch. This study aims to determine the application of financial statement analysis as a material for consideration of credit. In this study, the author is more specialized in Micro Financing (short-term credit) that uses a murabahah financing system. Data in the form of financial statements and data obtained in written form in the form of a general description of the company, namely data collection through direct interviews in the Accounting, Marketing, and HR sections, which are related to the problems examined at PT. Bank Syariah Mandiri Branch Maros. The results of the study concluded, that the debtor's financial statements are influential as material for consideration of giving credit to PT. Bank Syariah Mandiri Branch Maros.
ANALISIS PERLAKUAN AKUNTANSI GADAI EMAS SYARIAH PADA PT. BANK SYARIAH CABANG MAKASSAR
Authors: Ramli Riskawati , Sriwahyuni Sriwahyuni
Published: April 2022

This study aims to determine the suitability of the accounting treatment of mortgage financing of sharia gold in bank BTN Syariah with PSAK 107 (Akad Ijarah) The type of research used in this research is descriptive qualitative.As data collection techniques conducted by the author is by observation, interview and Documentation and using data in the form of accounting guidance that is PSAK 107 (Revision 2015), analysis technique using data reduction techniques, data display and data verification. The result of the research indicates that the product of BTN iB Gold Pawn has run the accounting guidance of PSAK 107, and has been in accordance and refer to PSAK 107 (aka ijarah).
ANALISIS TINGKAT KESEHATAN BANK BERDASARKAN ASPEK EARNING DALAM RASIO CAMEL PADA PT. BANK MUAMALAT
Authors: Irwan Ade , Rahmah Syahidah
Published: April 2022

The title of this research is the analysis of bank soundness based on earnings aspects in the camel ratio at PT. Bank Muamalat. The method used in conducting this research is by using the CAMEL method. This research was compiled along with the rapid growth of banks lately. The categories are healthy, fairly healthy, unhealthy, and unhealthy. This research was conducted at PT. Bank Muamalat. Data collected is a balance sheet and income statement. CAMEL analysis has five aspects, on this occasion the author has the aspect of earnings using the ratio of ROA (Return On Assets) and BOPO (Operating Expenses to Operating Income). Based on the results of research conducted at PT Bank Muamalat CAMEL value based on earnings aspects using the ROA ratio in 2013 in the amount of 0.44%, 2014 amounted to 0.15%, and in 2015 amounted to 0.19% so it was categorized in groups Not healthy. While using the BOPO ratio in 2013 to 2015 is always below 93.52% so it is categorized in the Healthy group.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN BERDASARKAN PSAK NO.27 PADA KSP SYARIAH AL-IKHLAS KABUPATEN TAKALAR
Authors: Suarni Agusdiwana , Sulastri Sulastri
Published: April 2022

The research aims to find out the level of compatibility between the recognition of income and the burden applied by KSP Syari'ah Al-Ikhlas with the provisions in PSAK No.27. The data processed is an acknowledgment of income and burden obtained from the financial statements of KSP Syaria'ah AL-Ikhlas. The data analysis technique used in this study is quantitative descriptive analysis. The source of data used in this study is the primary data in the form of secondary data that is data that has been further processed, namely the report of residual income from the results of business and the brief history of the establishment of KSP Syari'ah Al-Ikhlas. ah Al-Ikhlas applies the cash basis method, not in accordance with PSAK No. 27 because according to PSAK No.27 the method applied is at the calculation of business results (accrual basis) which is expected profit and burden set at the time the transaction is executed. In the recognition of the burden on KSP Syaria'ah AL-Ikhlas apply the accrual basis method that has been in accordance with PSAK No.27. However, in its presentation of the results of the business results of KSP Syaria'ah AL — Ikhlas has not separated between the business burden and the burden of cooperation with PSAK No. 27.Keywords: PSAK No.27, KSP Syari’ah Al-Ikhlas, Takalar
AUDIT MANAJEMEN ATAS SISTEM BAGI HASIL PADA BANK SULSELBAR SYARIAH CABANG MAKASSAR
Authors: Faniansah Nur , Sriwahyuni Sriwahyuni
Published: April 2022

This study aims to determine the Management Audit of the profit sharing system implemented by PT. Bank Sulselbar Syariah Makassar Branch. The research method used by the author is descriptive analysis and comparative analysis to explain the phenomenon of phenomena that occur at the Bank. This method is carried out to determine the suitability of the system and the reality of management audits of the revenue sharing system, especially mudharabah financing applied by PT. Bank Sulselbar Syariah Makassar Branch. Data in the form of journals and data obtained in the form of writing in the form of a general description of the company, obtained through research that is collecting data with documentation and interviews relating to the problems examined at PT. Bank Sulselbar Syariah Makassar Branch. The results of the study show that the reality of management audits of the profit sharing system, especially mudharabah financing, is in accordance with the procedures implemented by PT. Bank Sulselbar Syariah Makassar Branch.
AUDIT MANAJEMEN ATAS SISTEM BAGI HASIL PADA PT.BNI SYARIAH MAKASSAR
Authors: Sri Megawati , Putra Trisno Wardy
Published: April 2022

This study aims to determine the management audit of the revenue sharing system at PT. BNI Syariah Makassar. This research uses quantitative descriptive method where company data regarding management audit of financing and profit sharing systems and other data supporting research is collected and then the data is described and whether it is in accordance with PSAK 105 concerning Mudharabah Accounting. The object of the research is PT.BNI Syariah Makassar. The results of the study show that BNI Syariah Makassar is not fully in accordance with PSAK 105, because there are differences in terms of the distribution of business profits where BNI Syariah still uses the principle of revenue sharing while in PSAK 105 uses the principle of profit sharing or profit sharing.
ANALISIS PERBANDINGAN RASIO KEUANGAN ANTARA BANK KONVENSIONAL DAN BANK SYARIAH (STUDi KASUS PT BANK PANIN TBK DAN PT BANK PANIN DUBAI SYARIAH TBK PERIODE 2014-2016)
Authors: Rosmini Rosmini , Suarni Agusdiwana
Published: April 2022

This study determines the differences in financial ratios between conventional banks and Islamic banks. The research method used is descriptive quantitative research and comparative methods. Secondary data is data obtained from companies in the form of data and documents at PT. Bank Panin Tbk and PT. Bank Panin Dubay Syariah Tbk. The samples used in this study were PT Bank Panin Tbk and PT bank Panin Dubai Syariah Tbk in 2014-2016. Based on the results of the analysis in this study, it is seen from the ratio of CAR, ROA, ROE, there are differences in financial ratios between conventional banks and Islamic banks. Judging from the percentage of financial ratios, conventional banks are better than Islamic banks. Islamic banks need to increase their ROA and ROE values because they are still below the standard set by Bank Indonesia, namely being careful in expanding their business. It is expected that every business expansion will generate profits and do not allow assets to grow without generating profits for the company.Keywords: Islamic Banking, Islamic Conventional, Bank Panin Syariah
ANALISIS ANGGARAN BIAYA OPERASIONAL USAHA JASA PERHOTELAN TERHADAP PENINGKATAN LABA PADA AL BADAR HOTEL SYARIAH MAKASSAR
Authors: Ali Muhammad Ridwan , Putra Trisno Wardy
Published: April 2022

This study aims to find out to determine the increase in profits through budget analysis based on the realization of the operational budget at Al Badar Hotel Syariah Makassar. The data analysis technique used in this study is quantitative descriptive analysis. Sources of data used in this study are primary data in the form of conducting interviews and secondary data, namely data that has been further processed, namely reports on the operating costs of hospitality services business to increase profits at Al Badar Makassar Islamic Hotels. The results of this study are where in the preparation of the budget carried out by the hotel is not flexible from year to year or other words are too static (fixed) so that it cannot stem changes in costs incurred. Budgeting for operational costs is so important in the activities of a business that is engaged in trading, industrial business and service business, in an effort to increase profits regarding controlling operational costs cannot be ruled out because this is so important in supporting the performance of operational activities.
ANALISIS PERHITUNGAN BAGI HASIL DAN JASA TABUNGAN PADA BANK SYARIAH ( STUDI KASUS PADA BANK SULSELBAR CABANG SYARIAH MAKASSAR)
Authors: Selfiana Selfiana , Wahyuni Sri
Published: April 2022

This study aims to determine the calculation of profit sharing at Bank Sulselbar Makassar Syariah Branch. The types and sources of data used in the form of primary data: financial statements and mudharabah profit sharing and secondary data: company organizational structure, history and company activities. Data collection methods used in this study are Observation, Interview, Research Library, Documentation. While the data analysis used is descriptive quantitative. The results showed that the calculation of profit sharing and savings services at Sulselbar Bank Makassar Syariah Branch was in accordance with sharia principles as regulated in the DSN-MUI Fatwa based on the results of the mudharabah profit sharing analysis where the contract used was the mudharabah muthalaqah contract and the system used was revenue sharing system while the ratio used in mudharabah savings services is a quick ratio that banks are able to fulfill their obligations to depositors.
PERAN USAHA PEREMPUAN DALAM AKTIVITAS BUDIDAYA RUMPUT LAUT UNTUK MENINGKATKAN PEREKONOMIAN KELUARGA DITINJAU DALAM PRESPEKTIF EKONOMI ISLAM DI KABUPATEN TAKALAR
Authors: Suarni Agusdiwana , Wahyuni Yuyun
Published: April 2022

This study to determine the role of women business in seaweed cultivication activities to improve the family economic and how Islamic economics persp[ective in role of women business in seaweed cultivication activities. The concept of thinking so far is that women only responsible for domestic matters, but more than that women has  proved to give the contribute greatly to economic survival and prosperty of household and society. The method in  this research is qualitative descriptive. Date sources used were primary and secondary . data collection used observation, interview, and documentation. To analyze the data researchers used qualitative descriptive method. The results obtained from this study were that women play an very important role in seaweed cultivication activities, in fact almost all vocation is carried out by women such as binding,releasing, and drying. From some of income obtained by informants, the lowest is Rp. 1.000,000 / month and the highest is Rp. 3,500,000 / month. Women may worked inside or outside of house, autonomous or with others, provided that work had done is halal and does not infringe in Islamic terms, then in Islamic Ekonomic perspective is permitted.Keywords: Women, Cultivication Seaweed, Islamic Economic Perspective.
POTENSI PASAR TRADISIONAL DALAM PENINGKATAN EKONOMI MASYARAKAT MENURUTPERSPEKTIF EKONOMI ISLAM (Studi Kasus Pasar Cekkeng di Kab. Bulukumba)
Authors: Wahdania Hera , HR Agus Salim
Published: April 2022

This type of research is classified as qualitative with the research approach used is: a sociological approach because researchers conduct environmental interactions in accordance with social units, Individuals, Groups, Institutions or Society. Furthermore, the data collection methods used are literature survey, observation and interview. Then, data management and analysis techniques are carried out through three stages, namely: Data Collection, Data Reduction, Data Presentation, and the final stage is drawing conclusions. The results of this study indicate that the Cekkeng traditional market has the potential to improve the economy of traders. The Cekkeng market potential is first, the price is cheaper than other traditional markets. Second, the variety of products, time and strategic location. In addition, the supporting factor is the attention of the local government, namely, first, the existence of price controls. Second, preventing fraud in the market such as preventing fraud in scales and size. Third, preventing the sale of damaged goods, and acts that damage morale.
STRATEGI MEWUJUDKAN PASAR NIAGA DAYA MENJADI PASAR ISLAMI BERBASIS FAST (FATHONAH, AMANAH, SIDDIQ, TABLIQ) DI DAYA KOTA MAKASSAR
Authors: Nirwana Saina , Rahim Rahman
Published: April 2022

This study aims to determine the strategy of realizing the Daya Commercial Market into a FAST-Based Islamic Market (Fathonah, Amanah, Siddiq, Tabliq) in Makassar City Power and knowing the benefits of Islamic trade for traders in the Niaga Daya Market. This type of research used in this study is field research that produces descriptive data in the form of written data or informants and observable behavior. While the data analysis techniques used in this study were interviews, observation, and documentation. Then processed using qualitative descriptive. Based on the results of the study it can be concluded that realizing Islamic trade based on FAST, namely Fathonah (creative and smart), Amanah (trust), Siddiq (honest or transparency), Tabliq (Mutual respect), namely by creating programs that can foster awareness of traders, especially awareness will instill the nature of FAST (Fathonah Amanah Siddiq Tabliq) by forming IPPS (Sharia Market Traders Association). The benefits of Islamic trade for traders in the Niaga Daya Market are that people will be interested in shopping at the Niaga Daya market, traders can compete healthily, establish good relations between fellow traders, between traders and market managers, and between traders and buyers. In addition, traders in the Commercial Market Market can benefit both worldly and the hereafter.
KONSEP MISKIN MENURUT ISLAM DAN PEMERINTAH SERTA PENERAPANNYA PADA LEMBAGA ZAKAT
Authors: Alam Putra , Putra Trisno Wardy
Published: April 2022

This research appears from the diversities of poverty standard which develop among people, each department has different standard to distribute the program in term of poor people. In mass media finds that when the social assistance to needy ones, there are increasing needy numbers, people admits that they are inculding the needy to gain the social assistance. So how Islam and government views? How zakat institutionsmake a clear definitions about concept of poor ?. The method uses qualitative, the characteristic of this research is to descript a case by understanding the meaning and factors, so that data analyzing wchich used is analytic descriptive. Data are collected by observation, interview and the last is summarizing. This research shows that the concept of poor in Islam is more complete then government version, if the government only see from the ability to fulfill basic needs. So Islam sees not only from basic needs but also spiritual sides such as thankfullnes, qona’ah, iffa an ect. The application of concept of poor in zakat institutions in this case BAZNAS has been succeed integrating between government and Islam.
ANALISIS KEBIJAKAN AKUNTANSI ATAS PERLAKUAN ZAKAT AKTIVA PADA PT. BANK BNI SYARIAH CABANG MAKASSAR
Authors: Khaliq Abdul
Published: April 2022

Accounting Policy Analysis of Zakat Asset Treatment at PT. Bank BNI Syariah Makassar Branch. This research aims to determine the accounting policy for the zakah treatment of assets in PT.Bank BNI Syariah Makassar Branch and the influence of zakat on sharia accounting policies. The method of analysis used is descriptive qualitative analysis method by using data collection technique that is observation and interview. From the results of research conducted at PT.Bank BNI Syariah Branch of Makassar on accounting policy for the zakah treatment of assets. Where in the accounting policies that exist in PT. Bank BNI Syariah Branch of Makassar level of quality of information provided to the public, where the zakat management agency should be able to convince the public that BNI Syariah Bank Makassar Branch has the ability and capacity in achieving program objectives in accordance with Islamic Shari'a in the management of zakat that requires the resources human beings who have managerial skills, religious knowledge, sufficient technical skills.
ANALISIS POTENSI PARIWISATA SYARIAH DI NUSA TENGGARA BARAT (STUDI KASUS PANTAI LAWATA DI KOTA BIMA)
Authors: Wahyuni Sri , Rahmawati Rahmawati
Published: April 2022

This study aims to determine the analysis of the potential for Islamic tourism in West Nusa Tenggara. This type of research is qualitative. The processed data is the result of interviews with managers and visitors on the lawata beach, West Nusa Tenggara. In the form of written or oral data on people (informants) and observed behavior. While the data research techniques used in this study were observation, interviews, and documentation. The number of respondents in this study were 6 people consisting of the tourism office and lawata beach visitors. The results of this study indicate that the tourism potential in West Nusa Tenggara has great potential, this is evidenced by the increase in visitors from 2018 to 2019 of 60.36%. However, the Tourism Office continues to make efforts to improve infrastructure improvements on the lawata beach, to attract visitors. either from within the Kota Bima area or from outside the region as a step towards increasing regional income in the City of Bima.Keywords: Potential of Sharia Touris
KONSEP SADD AL-ZARAI’ DAN AKTUALISASINYA DALAM TRANSAKSI JUAL BELI
Authors: Ibrahim Muhammad Iqbal , Putra Trisno Wardy
Published: April 2022

Preventive action by closing or prohibiting something that is basically permissible to prevent mafsadah or damage that is feared to occur if this is allowed. Thus sometimes people translate the meaning of the concept of sadd al-żarāi '. Lots of books or papers that explain this rule and its application, ranging from food problems such as the prohibition of selling food products that are not equipped with a halal label from the MUI and a list of POM numbers which basically sell food and medicine is including muamalah that is allowed in Islam, however, because it is feared that it contains substances that are forbidden or contain chemicals that are harmful to the body, so it is prohibited.Keywords: Sadd Al-Zarai 'Concept, Actualization, Transaction
PENGARUH STRATEGI PEMASARAN ONLINE TERHADAP MINAT BELI KONSUMEN DI KOTA MAKASSAR (STUDI KASUS TOKO RAMADHAN STATIONERY)
Authors: Rasyid Muh Nur , Nasrullah Nasrullah , Sumarni Sumarni
Published: April 2022

This research was conducted with the aim to determine whether or not the influence of online marketing strategies on consumer buying interest in paperbag, book and pen at Ramadhan Stationery stores. The research used in this study used a quantitative, where this study used a questionnaire as a data collection tool. The design of this survey method is descriptive quantitative. The sampling method uses the slovin formula, where the entire population is sampled. Data collection techniques using questionnaires, field observations and interviews.This research is a descriptive quantitative research design because it is a concept development and data collection to examine the effect of online marketing strategies on consumer buying interest, a case study of Ramadhan Stationery Stores in Makassar City. From the results of the regression analysis using the SPSS 26 program, the coefficient value of the influence of marketing strategies on purchase intention is 0.818 with a value of p = 0.000 0.0, this is supported by the results of the t test, namely the t value of 12.336 with a significance of 0.000 and t table of 1, 98447 with a specified significance level of 0.05 or 5%. This shows that the marketing strategy has a significant positive effect on consumer buying interest in the City of Makaassar (Case Study of Ramadhan Stationery Stores), this means that the better the marketing strategy carried out at Ramadhan Stationery Stores, the more consumers' buying interest in Ramadhan Stationery Stores will increase.Keywords: Online Marketing Strategy, Consumer Purchase Interest
ETIKA DI TENGAH BISNIS YANG MENGGLOBAL & PANDANGAN-PANDANGAN AGAMA
Authors: Muhlis Muhlis , Anas Anas
Published: April 2022

Realizing business developments that are growing rapidly and becoming increasingly globalized, of course, it requires business signs in the form of the application of business ethics that are not only concerned with personal interests or a few people but also pay attention to the consequences as well as the public interest and the business environment. For this reason, the purpose of this paper is to find out whether business people around us use ethics in running their business, then how business people realize how important the role of ethics in carrying out an increasingly global business is. The research model used uses research literature through descriptions based on library sources. Based on the analysis used by business people, there are still many who do not and do not understand how important it is to use ethics, that they do not realize how important ethics are in doing business, especially today, with an increasingly globalized business. Business ethics should be realized to be applied to people who carry out business activities based on the Qur'an and Al Hadith, there is no reason to reject ethics in an increasingly globalized business world, even adherence to business ethics, in fact, is conducive to efforts to increase profits. entrepreneur or owner of capital. Likewise guarding and preventing crime both for business people and for consumers.
PERHITUNGAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR RODA DUA (2) MERK YAMAHA PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI SELATAN
Authors: Mariana Lina , Miranda Yola
Published: April 2022

This study aims to determine the system of calculation and tax collection of two-wheeled motor vehicles (2) at the Regional Revenue Agency (BAPENDA) of South Sulawesi Province. The study was conducted for two months from January to February 2020. This research used a descriptive method with a qualitative approach. The type of data used is primary data and secondary data. Data collection is done by interview and documentation. The results showed the calculation system of Motorized Vehicle Tax (2) of Yamaha Brands in the Regional Revenue Agency (BAPENDA) of South Sulawesi Province, namely the Selling Value of Motor Vehicles at times with PKB rates. And the motor vehicle tax collection system at the Regional Revenue Agency is through the Samsat office.
KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH
Authors: Pratiwi Hesti , Muhaimin Muhaimin , Rayyani Wa Ode
Published: April 2022

This study aims to answer the problems regarding the contribution of the United Nations in increasing the regional tax revenue of the city of Makassar and knowing taxpayer compliance in making payments on Land and Building Taxes so as to obtain the realization of land and building tax revenues. This research is a kind of descriptive quantitative research. The data of this study include primary and secondary data. The results of the study showed that the number of taxpayers was greatly increased but taxpayers did not have awareness and compliance with their obligations. This does not have a positive impact in increasing local tax revenue so that the acquisition of percentages and targets and realization of land and building tax revenues experience instability in achieving the targets set by the government. In 2017 and 2018 the decline in some sub-districts has decreased revenue realization caused by by economic factors
PENERAPAN PELAPORAN PAJAK BERBASIS E-FILING DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK
Authors: HR Agus Salim , Adziem Faidul , Wahyudi Reza
Published: April 2022

The study aims to find out how the influance of E-filing in effort to increase the obligation of taxpayers in the southerm makassar tax service office. The subject of the study is the southerm makassar tax service office. This research data collection technique is by conduction observation and interviews directly with parties. This result of this study apply that the exixtence of an E-filing based tax reporting system can improve tax complience is very effective. This can be seen from secondary data obtained from the parties concerned.
PENGARUH KONSULTASI PERPAJAKAN DAN PENGAWASAN PERPAJAKAN OLEH ACCOUNT REPRESENTATIF TERHADAP KEPATUHAN WAJIB PAJAK DI DJP KPP PRATAMA MAKASSAR SELATAN
Authors: Subhan Subhan , Susanto Edy
Published: April 2022

This research was conducted with the aim of: (1) To analyze the effect of consultation by the Account Representative on taxpayer compliance; and (2) To analyze the effect of supervision by the Account Representative on taxpayer compliance at the Makassar South KPP. This study uses primary data through a survey of 100 corporate and individual taxpayer respondents. The analysis used in this study is multiple regression analysis, which is a regression model to analyze more than one independent variable. The results of this study are (1) Based on simultaneous tests, consultations provided by Account Representatives and supervision provided by Account Representatives have a positive and significant effect on taxpayer compliance, (2) Based on partial tests, tax consulting variables provided by Account Representatives, and supervision provided by the Account Representative has a significant effect on taxpayer compliance.
TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN e-SPT PAJAK PENGHASILAN PADA KANTOR PAJAK (KPP) PRATAMA MAKASSAR BARAT
Authors: Wahab Abdul
Published: April 2022

This study aims to determine the level of individual taxpayer compliance in reporting e-SPT income tax at the Pratama West Makassar Tax Office (KPP). The type of research used is descriptive and qualitative where the researcher describes the results of the observations and analyzes the data based on what is obtained in the field. The research was conducted from 1st  May to 31 June 2020. And after conducting analysis and discussion at the West Makassar tax service office (KPP), the researchers concluded that the level of taxpayer compliance at the West Makassar Tax Office (KPP) Pratama West Makassar shows that individual taxpayers in reporting e-SPT Taxes in a timely manner are classified as lacking. obey this because the percentage level of compliance from 2018 to 2019 has decreased from year to year. Due to several factors, namely the taxpayer does not know the due date for reporting the e-SPT for Income Tax, the taxpayer forgets to report t he e-SPT and also the taxpayer is not in Makassar City so that the taxpayer cannot report the e-SPT.Abstract written in English which contains the main issues, research objectives, methods / approaches and research results. Abstract written in one alenia, no more than 250 words.
EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN TEMPAT WISATA PADA PENDAPATAN ASLI DAERAH KABUPATEN MAROS
Authors: Masrullah Masrullah
Published: April 2022

This study aims to provide an overview of the effectiveness of ollecting local taxes on hotel taxes and tourist attractions in the 2013 maros regency financial institutions up to 2017. To achieve the purpose of this study, the research method used is qualitative field research or failed research with a descriptive approach that provides a clear picture of the problem of the problem under study, interpret and explain the data systematically obtained from the office of the regional finance agency in maros regency, which is conducting interviews with respondents containing sstatements. Based on the results of local tax collection it can be concluded that the level of effectiveness of hotel and tourist tax revenues in maros regency is not effective and is quite effective with achievement rates covering 100%. In hotel tax receipts ini 2013 to 2017 maros regency has been effective at 118,408% and tax revenue can be as early as 2013 to 2017 effective 72,00%.
EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB-P2) DI DESA TIBONA KECAMATAN BULUKUMPA KABUPATEN BULUKUMBA
Authors: Noor Muh Yasin
Published: April 2022

The purpose of this study was to study the level of land and building tax (PBB) receipts in Tibona village, Bulukumpa Subdistrict, Bulukumba District, anything that affects the level of acceptance of land and building tax revenue. The type of research used descriptive qualitative where the researcher describes the results of observations and analyzes the data obtained in the field. This Final Project is the result of research conducted from March 6, 2019 to May 6, 2019. After analyzing and discussing the problems, the researcher concluded that the level of effectiveness of land and building tax receipts in Tibona Village, Bulukumpa Subdistrict, Bulukumba District, in terms of compliance levels increased even though it was still quite effective, because there were still many taxpayers who had not paid attention to their obligations and lack of knowledge and understanding in paying taxes, and late billing, in this case, the Bontolanran village government in collecting taxes and lack of human resources (HR).
PENGARUH NORMA SUBJEKTIF, KEWAJIBAN MORAL DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA MAKASSAR UTARA
Authors: Sudirman Sitti Rahma , Lannai Darwis , Hajering Hajering
Published: April 2022

The purpose of this research is to identify and analyze the influence of subjective norms, moral obligation, and taxpayer formal compliance towards the compliance of tax payers in KPP Pratama Makassar Utara. The data required in this study is primary data in the form of respondents’ assessment of subjective norms, moral obligation, taxpayer formal compliance and the compliance of tax payers in KPP Pratama Makassar Utara. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The result shows that simultaneously, subjective norms, moral obligation, and taxpayer formal compliance are influential towards the compliance of tax payers in KPP Pratama Makassar Utara. Meanwhile the result of partial test (t-test) shows that subjective norms and moral obligation are partially have significant and positive influences towards the compliance of tax payers. Taxpayer formal compliance on the other hand, partially has positive and insignificant influence towards the compliance of tax payers.
PROSEDUR PEMUNGUTAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS JASA PENGIRIMAN PAKET PADA PT POS INDONESIA (PERSERO) MAKASSAR 90000
Authors: Rachman Siswati
Published: April 2022

This study aims to determine the procedure for collecting value added tax (VAT) for package delivery services at PT POS INDONESIA (PERSERO) Makassar 90000. The type of research used is qualitative description, which explained between facts and data or information that has been obtained from the place of research.This research was conducted for two months from May 2019 to June 2019, at PT POS INDOENESIA (PERSERO) Makassar 90000. Techniques for collecting data using observation and interviews. The results of the research concluded that the procedure for collecting Value Added Tax (PPN), they are: 1) VAT collection starts when customers submit taxable goods (BKP) in the retail and corporate services section as VAT collectors, 2) Service section provides letter of receipt of receipt to the customer, 3) the service section prints the backsheet as proof of VAT collection then recorded by the accounting department, 4) After being accounted for by the accounting, backsheet and VAT payments deposited to the finance department and then deposited to the state treasury.
PENGARUH KEMUDAHAN DAN MANFAAT E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI
Authors: Khairunnisa Aqilah , Nurwanah Andi , Ahmad Hamzah
Published: April 2022

This research was intended to know of ease of use of e – faktur and the usefulness of e – faktur to tax payers compliance with understanding the internet as a moderating variable in The South Makassar Primary Tax Office. The population in this study were taxpayers registered at KPP Pratama South Makassar, namely 83,501 taxpayers, while the sample of this study were 100 taxable entrepreneurs who registered using e-invoice at KPP  Pratama South Makassar. The data analysis technique used  descriptive statistical techniques and Multiple Linear Regression assisted  by SPSS 25.0. The results of the research showed that ease of use of e – faktur and the usefulness of e – faktur positively and significantly affect on the tax payers compliance. understanding the internet can not moderate the effect of ease of use of e – faktur and the usefulness of e – faktur on tax compliance.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA
Authors: Adil Muhammad , Rustan Rustan , Naidah Naidah , Cahyanti Andi Amelia
Published: April 2022

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency.               This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained 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 KEADILAN PAJAK TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK
Authors: Rosmawati Rosmawati
Published: April 2022

This study has a perception that tax justice affects personal taxpayers at KPP Pratama Makassar Utara. The statistical method used to test the hypothesis is multiple regression. The results showed that the perception of tax justice has a positive and significant effect on taxpayer comments. The better tax justice, the more taxpayers will be in paying taxes. the level of individual taxpayers on the dimension of perceived tax justice by self-interest.
EFEKTIVITAS PEMUNGUTAN PAJAK PROGRESIF TERHADAP PENDAPATAN ASLI DAERAH PADA KANTOR SAMSAT KOTA MAKASSAR
Authors: Yulianti Yulianti , Mursalim Mursalim , Su’un Muh.
Published: April 2022

This study aims to determine the effectiveness of progressive tax collection on local revenue at the Samsat Office for Makassar 1 Selatan Region. This research is descriptive qualitative. The types of data used are primary data and secondary data. Collecting data using observation, interview and literature techniques. The results of this study indicate that the collection of Progressive Motor Vehicle Taxes has been very effective in the period 2016 to 2018 and has a very significant impact on Regional Original Income.
PENGARUH LEVERAGE, PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Erawati Teguh , Siang Yung
Published: April 2022

This study aims to examine the effect of leverage, profitability, deferred tax expense, and tax planning on earnings management. The population used in this study is manufacturing in the basic and chemical industrial sectors which have been listed on the Indonesia Stock Exchange (IDX) in 2014-2019. The sample used is manufacturing companies in the basic industrial sector and chemical industry, using purposive sampling method. With this purposive sampling method, a sample of 15 companies was obtained with 90 annual reports. The type of data used is secondary data obtained from www.idx.co.id. This study uses Multiple Linear Regression Analysis. Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The software used is SPSS 23. The test results of this study use multiple linear regression analysis. The results showed that leverage, profitability, and tax planning had a positive effect on earnings management, while deferred tax expense had no effect on earnings management.
PENGARUH TAX AWARENESS TAX MORALE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA
Authors: Y Tanggu Ade Asriny , Ayem Sri , Erawati Teguh
Published: April 2022

This study aims to examine whether Tax Awareness (Taxpayer Awareness), Tax Morale and Tax Sanctions Influence on taxpayer compliance of micro, small and medium enterprises. The population in this study is  Micro, Small and Medium Enterprises in the city of Yogyakarta. The sampling technique in this study used convenience sampling. Data collection is done by distributing questionnaires in the form of google form through the WhatsApp application to respondents. The number of questionnaires that were processed were 62 questionnaires, from google form. Data were analyzed using multiple linear regression analysis.  The results of this study indicate that Tax Awareness (taxpayer awareness), Tax Morale and tax sanctions have a positive and significant effect on taxpayer compliance.
PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE), MANAJEMEN LABA, DAN KEPEMILIKAN MANAJERIAL TERHADAP BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2016-2019)
Authors: Kinait Tivani , Ayem Sri
Published: April 2022

This study aims to examine the effect of tax avoidance (tax avoidance), earnings management, and managerial ownership on the cost of debt. The population used in this study is manufactures that have been listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken with the object of manufacturing companies during 2016-2019, based on the purposive sampling method obtained by 20 manufacturing companies or 80 annual financial reports. The data used is secondary data in the form of company's annual financial reports obtained from the Indonesia Stock Exchange (IDX). Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The software used is SPSS 23. The test results of this study use multiple linear regression analysis. The results show that tax avoidance has a positive effect on the cost of debt. Earnings management has a positive effect on the cost of debt. Managerial ownership has a negative effect on the cost of debt.