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All Journal Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Economos : Jurnal Ekonomi dan Bisnis
Marsuni, Nur Sandi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Economic Literacy Proficiency and Financial Literacy on Business Performance in Micro, Small, and Medium Enterprises (MSMEs) in the Hanggar Talasalapang Area, Makassar Indriana; Ramli, Muh.; Marsuni, Nur Sandi; Ismawati, Ismawati
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2543

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the driving sectors of the Indonesian economy, including in Makassar City. The development of MSMEs is a priority in Makassar's economic development. Especially in Makassar, there is an area called the Talasalapang Hangar area, which houses MSME clusters that focus on culinary tourism, offering a variety of food and drinks. This research will be carried out in the Talasalapang Hangar Area of Makassar City with an implementation time of 12 months. The population in this study of all MSMEs in the Talasalapang Hangar Area amounted to 155 MSMEs, sampling was carried out using purposive random sampling techniques. The minimum number of samples is 112 MSMEs in the Talasalapang Hangar area of Makassar City. For research data collection instruments using questionnaires in obtaining quantitative data. So in this study it is concluded that: 1) the picture of economic literacy in MSMEs in the Talasalapang Hangar area is generally categorized as low, the picture of financial literacy in MSMEs in the Talasalapang Hangar area is generally categorized as high and the picture of business performance in MSMEs in the Talasalapang Hangar area is generally categorized as low. 2) there is an influence of economic literacy and financial literacy together on business performance in MSMEs in the Talasalapang Hangar area, the magnitude of the influence together is 42%. 3) there is a positive and significant influence of economic literacy on business performance in MSMEs in the Talasalapang Hangar area, and 4) there is a positive and significant influence of financial literacy on business performance in MSMEs in the Talasalapang Hangar area.
Abnormal Comparison Analysis of Return and Trading Volume Activity Before and After The Announcement of The Covid 19 Pandemic Marsuni, Nur Sandi; Arum, Ruki Ambar; Mariana, Lina; Nersiyanti, Nersiyanti
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2744

Abstract

The Covid-19 pandemic has been a significant turning point in global history, not only from a public health perspective but also in the context of its impact on economic stability, including capital markets. This research aims to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by focusing on two indicators, namely Abnormal Return (AR) and Trading Volume Activity (TVA). Observations were carried out seven days before and seven days after the first announcement of Covid-19 in Indonesia. The research population includes Financial sector companies listed in February and March 2020 on the Indonesia Stock Exchange (BEI). The purposive sampling method was used to select 30 financial companies that met certain criteria. A quantitative approach and comparative method were used in this research, tested using the Wilcoxon Signes Rank Test. The research results show significant differences in AR before and after the announcement of the Covid-19 pandemic. The increase in Abnormal Returns after the announcement indicates that investors tend to trust companies that already have a record of returns or profits before the event, rather than having to rely on predictions of future profits. The Wilcoxon Signed Rank Test results also revealed significant differences in Trading Volume Activity before and after the Covid announcement, indicating changes in trading activity in the capital market. This research provides insight into how the Indonesian capital market responds to health crisis events such as Covid-19, and can serve as a basis for further understanding of economic and financial dynamics in facing similar challenges.
Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX) Marsuni, Nur Sandi; D'Ornay, Anastasia; Nersiyanti, Nersiyanti; Habbe, Hamid; Nagu, Nadhirah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10532

Abstract

The purpose of this study was to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by using Abnormal Return (AR), and Trading Volume Activity (TVA) before and after the Covid announcement period in Indonesia. Observations began seven days before and seven days after the event. The population for this study uses financial sector data registered in February and March 2020 on the IDX. The sampling technique used was purposive sampling with a total of 30 financial companies that met the criteria. This study uses quantitative research and comparative research testing methods with the Wilcoxon Signes Rank Test. The results of this study show significant differences in AR before and after the announcement of the Covid-19 pandemic, where these differences are indicated by an increase in Abnormal Returns after the announcement, investors trust companies more before the announcement which already provides returns or profits rather than having to predict profits. what you get in the future. The results of the wilxocon signed rank test showed that there was a significant difference in Trading Volume Activity before and after the announcement of covid .
Concept of Financial Management in Islamic Perspective Marsuni, Nur Sandi; Yusuf, Muhammad; K, M. Yusuf
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9004

Abstract

Financial management, also known as financing management, is a money arrangement that involves the source, allocation, usage, and responsibility of funds utilized to meet the organization's or institution's goals. Financial performance will be more efficient if the organization/institution has good financial management. The goal of this research was to look at the notion of financial management from an Islamic standpoint. This is a form of research that takes place at a library. The researchers in this study took a literature review and analytical technique. The researcher uses the descriptive analytical approach to acquire data that has been analyzed. Meanwhile, to achieve adequate study outcomes, the validity of the examination employs analytical persistence procedures. The findings show that the verses of the Koran that are relevant to the concept of financial management are found in the letter Al-Furqon verse 67, which discusses everything related to financial management, including being frugal, not luxurious, efficient, and appropriate, as well as being open and transparent. Surah As-Al-Hasyr verse 18 talks about paying attention to what has already been done in order to plan for the future. Because all laws essentially return to the Al-Quran and As-Sunnah, Al-Quran verses that are important to financial management are utilized as a reference in their implementation and can overcome challenges in the financial administration of companies or institutions
Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021 Marsuni, Nur Sandi; Yulitasari, Yulitasari; Mariana, Lina
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9522

Abstract

This study aims to analyze the effect of leverage and company size on tax avoidance. The independent variables used are leverage and company size. The dependent variable used is tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The method of determining the sample used is purposive sampling method with a sampling technique using certain criteria, obtained 21 companies that meet the sample criteria in this study during the observation period of 3 consecutive years so that the total sample is 63. The method of analysis of this study uses multiple linear regression. The results of this study indicate that the Leverage variable has a significant positive effect on Tax Avoidance and Company Size has no significant effect on Tax Avoidance. Then simultaneously, the Leverage variable, and Firm Size have a significant effect on Tax Avoidance.
Strengthening Individual Taxpayer Compliance: The Impact of Tax Sanctions and Regulatory Review Depi, Sri; Rachman, Siswati; Yuliani, Nur Fadny; Tahalua, Imran; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14721

Abstract

This research aims to provide empirical evidence regarding the influence of tax sanctions on individual taxpayer compliance. This type of research is carried out using literature observation, namely research that studies written documentary materials such as books, articles, journals, news and other types of literature related to a theme as the main object. This research examines various literature to find out how tax sanctions can influence taxpayer behavior. The research results show that tax sanctions have a positive and significant effect on individual taxpayer compliance. The higher the taxpayer's tax awareness, the higher the level of taxpayer satisfaction. With strict sanctions, taxpayers become more aware of their obligations and more motivated to comply with tax regulations. This research reveals that effective tax sanctions policies can increase the level of taxpayer compliance and reduce the problem of non-compliance caused by factors such as public dissatisfaction with public services, uneven infrastructure development, and high levels of corruption among high-ranking officials. Public dissatisfaction with government services often makes taxpayers feel that their tax payments are not used efficiently, while inequality in infrastructure development can create feelings of injustice among taxpayers, ultimately reducing their motivation to comply with tax obligations. High levels of corruption among high-ranking officials also exacerbate this situation by reducing public trust in the government. By reviewing various literature, this research highlights the importance of tax sanctions as a tool to increase tax compliance. This shows that a firm and consistent policy in implementing tax sanctions can help improve the level of tax compliance and overcome challenges caused by dissatisfaction with public services and other problems.
Co-Authors Arum, Ruki Ambar D'Ornay, Anastasia Depi, Sri Habbe, Hamid Indriana Ismawati Ismawati K, M. Yusuf Lina - Mariana, Lina - Muhammad Yusuf Nagu, Nadhirah Nersiyanti, Nersiyanti Rachman, Siswati Ramli, Muh. Tahalua, Imran Yuliani, Nur Fadny Yulitasari, Yulitasari