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All Journal COMPETITIVENESS JOURNAL Amnesty: Jurnal Riset Perpajakan Ar-Ribh : Jurnal Ekonomi Islam INVOICE : JURNAL ILMU AKUNTANSI
Nuhung, Mahmud
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Economics, Econometrics & Finance

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PENGARUH KOMPETENSI HUMAN CAPITAL DAN DISIPLIN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA PADA DINAS PERDAGANGAN PROVINSI SULAWESI SELATAN Utami, Rozachita Amalia; Nuhung, Mahmud
COMPETITIVENESS Vol 2, No 2 (2013): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v7i2.3784

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Kompetensi Human Capital dan Disiplin Kerja terhadap kinerja pegawai Dinas Perdagangan Provinsi Sulawesi Selatan. Desain yang di gunakan dalam penelitian ini adalah metode deskriptif survey dengan teknik regresi. Populasi dalam penelitian ini adalah 68 pegawai sebanyak 68 orang. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Konsioner dan survei.Hasil penelitian ini menunjukkan bahwa. Kompetensi  mempunyai pengaruh Positif signifikan terhadap kinerja pegawai dengan P = 0.028 0.05  dengan nilai koefisiensebesar 0,196, koefisien ini menunjukkan bahwa semakin baik kompetensi yang dimiliki pegawai pada Dinas perdagangan provinsi sulawesi selatan semakin baik.Disiplin kerja mempunyai pengaruh positif signifikan terhadap kinerja pegawai dengan P = 0.022 0.05  dengan nilai koefisien sebesar 0,263, koefisien ini menunjukkan bahwa semakin tinggi disiplin kerja pegawai maka kinerja juga akan semakin meningkat.  Disiplin kerja sangat berpengaruh pada kinerja pegawai, karena keberhasilan suatu organisasi dan mencapai tujuan organisasi ditentukan oleh kinerja pegawai.
PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA (STUDI KASUS PADA PT. BANK MUAMALAT DAN PT. BANK MANDIRI) mardewi, putri; Mansyur, fakhruddin; Nuhung, Mahmud
Ar-Ribh : Jurnal Ekonomi Islam Vol 2, No 1 (2019): April 2019
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1064.534 KB) | DOI: 10.26618/jei.v2i1.2567

Abstract

This research aims to compare the financial performance of Bank Muamalat and Bank Mandiri in Indonesia in the 2011-2015 period using financial ratios. The financial ratio used consists of CAR, ROA, LDR, NPL, and BOPO. The data used in this study is obtained from the Published Financial Reports issued by each of the Banks concerned. The analysis technique used to see a comparison of the financial performance of Bank Muamalat and Bank Mandiri is a comparative research method that is comparative in nature. The analysis conducted shows that there are significant differences for each financial ratio between Bank Muamalat and Bank Mandiri in Indonesia. Bank Muamalat has better performance in terms of LDR and BOPO ratios, while Bank Mandiri has better performance in terms of CAR, ROA and NPL ratios.
KONSISTENSI, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID AL MARKAS AL-ISLAMI BERDASARKAN PSAK 109 amir, adriani; Nuhung, Mahmud
Ar-Ribh : Jurnal Ekonomi Islam Vol 1, No 2 (2018): Oktober 2018
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.194 KB) | DOI: 10.26618/jei.v1i2.2558

Abstract

The study is aimed at the consisteny, accountability and transparancy of the financial management at Al-Markaz Al Islami Mosque based on PSAK 109, the type of research used in this study is quantitave descriptive research. Process Data is Data obtained from interviews and 2017 financial statements. Data collection technique usedin this study are documentation, field observations and interviews. Based on the result of this study it can be concluded that the Al-Markaz Al Islami Mousque has been open and responsible for managing mosque finance because according to them the financial statements made are a mandate from pilgrims who need to be managed properly. PSAK No. 109 has not been applied in presenting the current financial statements. Financial records are also still based on cash basis, namely recording transactions based on a cash in and cash out.
ANALISIS FAKTOR NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR BERSAMA SAMSAT KABUPATEN PINRANG Gusti, Gusti; Nuhung, Mahmud; Salam, abd
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.793 KB) | DOI: 10.26618/inv.v1i2.2512

Abstract

The purpose of this study was to determine the effect of subjective norms on motor vehicle taxpayer compliance. the type of research used in this study is quantitative descriptive analysis.The analysis method used in this research is inductive, deductive, and cumulative analysis methods. Based on the results of an analysis of the influence of subjective norms, several factors were found to be factors for motor vehicle taxpayer compliance.From the results of the analysis of the influence of subjective norms on taxpayer compliance based on measurements using the cumulative frequency of subjective norms shows that the items on the questionnaire have an effect on taxpayer compliance, which is a factor of taxpayer compliance is also caused by good service quality, because it has fulfill several dimensions of service. So that in this study subjective norms are stated to have a positive effect on taxpayer compliance.
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK PADA KANTOR SAMSAT GOWA Darlini, Darlini; Nuhung, Mahmud; Salam, Abd
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.424 KB) | DOI: 10.26618/inv.v1i2.2514

Abstract

The analytical method in writing this thesis is a quantitative descriptive method, which is an analysis that emphasizes the discussion of data and research subjects by presenting data systematically and not concluding the results of the study. In this study researchers used Quantitative Descriptive analysis techniques. This study aims to determine the level of effectiveness of tax collection by forced mail and its contribution to corporate income tax revenue at the Gowa Makassar Samsat office.  From the results of the study it can be concluded that the collection of tax with a forced letter in the Gowa Makassar Samsat office is classified as Effective but the Tax Billing Contribution by forced letter to the tax revenue at the tax service office at Uptd Gowa Regional Income is classified as very less in terms of its nominal value.
PERANAN PREPOPULATED DATA DALAM MENINGKATKAN KEMUDAHAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR UTARA Adziem, faidul; Akhmad, Akhmad; Nuhung, Mahmud; Jannah, Miftahul
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6335

Abstract

This study aims to determine how the role of Prepopulated Data in increasing the ease of reporting Value Added Tax at the North Makassar Tax Service Office. The research method used is descriptive and tends to use analysis with a qualitative approach to describe how much superiority there is before the prepopulated data and after the prepopulated data. The results of this study indicate that with the new E-invoice feature 3.0, it helps taxpayers to comply and reduce the risk of errors in reporting Value Added Tax. With the 3.0 feature, it is very easy for taxpayers to report their taxes.
Co-Authors Adziem, Faidul Akhmad Akhmad amir, adriani Darlini, Darlini Gusti Gusti, Gusti Mansyur, Fakhruddin mardewi, putri Miftahul Jannah Salam, Abd Utami, Rozachita Amalia