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All Journal IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Jurnal Arajang Jurnal Ilmu Manajemen Profitability INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal)
Ismawati Ismawati
Universitas Muhammadiyah Makassar
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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HOW ERRORS MADE IN ESSAY WRITING: AN ANALYSIS USING GRAMMARLY SOFTWARE IN EFL STUDENTS Ismawati Ismawati; Erwin Akib; Arief Muhsin
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol 9, No 1 (2021): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Litera
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v9i1.1815

Abstract

Errors in writing are naturally made in EFL teaching. This research aimed to find out the errors of correctness, clarity, engagement, delivery, and plagiarism in student essay writing using Grammarly Software in the third semester of English education. This research conducted at Muhammadiyah University of Makassar. The researcher used the descriptive quantitative method. The participants were 21 students from the third semester at English education of University Muhammadiyah of Makassar. The study took sample by apply purposive sampling. The instrument of this research is the students’ essay writing. The research results found 452 errors based on Grammarly software made by the third semester in English education at University Muhammadiyah of Makassar. Those errors can classify as follow: 73.5% errors of correctness, 17.5% errors of clarity, 7.7 % errors of engagement, 1.3% errors of delivery, and 0% errors of plagiarism.
AUDIT KEPATUHAN PENGELOLAAN PIUTANG DALAM MEMINIMALISIR PIUTANG TAK TERTAGIH (Studi Kasus PT Bank Negara Indonesia (Persero) Tbk Cabang Makassar) Ismawati Ismawati; Naidah Naidah; Linda Arisanty Razak
Jurnal Ilmu Manajemen Profitability Vol 4, No 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3794

Abstract

This research aims to know the application of the compliance audit in the management of accounts receivable accounts receivable to minimise not collectible at PT. Bank Negara Indonesia (Persero) Tbk. Makassar Branch. Methods of analysis used in this study is a qualitative method of analysis. In this case the researchers are using a risk-based audit approach, i.e. audit approach where checking is done against the harmony between the policy and the procedures are carried out with the provision of regulation. So, PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch should be in line with regulations or procedures that have been held by Bank Indonesia (BI) in terms of financing. Based on the results of the study, pointed out that Compliance Audits conducted by the Director of compliance and Compliance Work Unit PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch has gone well in accordance with the duties and those powers and keep independensinya properly because it had working guidelines, systems and procedures of work refers to the provisions of the applicable legislation. As well as in terms of the management of accounts receivable to the customer were in accordance with the applicable procedures. Each of these stages did not escape from the supervision of the compliance group so that each part or section associated on the stage professionally responsible.
The Influence of Good Corporate Governance on Investment Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) Ismail Badollahi; Masrullah Masrullah; Anggi Angelita; Ismawati Ismawati
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.v4i2.8992

Abstract

This study explains the effect of Good Corporate Governance on Investment Risk. Good Corporate Governance indicators used in this study include: Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4) and Investment Risk. The method used in this research is to use multiple linear regression analysis. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The research sample used purposive sampling method with predetermined criteria. The purpose of this study was to determine whether a company's good corporate governance affects investment risk. The results of this study indicate that good corporate governance includes: Managerial Ownership has a negative and insignificant effect on investment risk, Institutional Ownership has a negative and insignificant effect on Investment Risk, the Independent Board of Commissioners has a negative and significant effect on Investment Risk and the Audit Committee has a negative effect on Investment Risk
Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba: Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba Muchriana Muchran; Ismawati Ismawati; Abdul Khaliq; Wahyuni Wahyuni
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.2894

Abstract

This study aims to determine the application of zakat as a deduction from individual taxable income in the National Amil Zakat Agency (BAZNAS) Bulukumba Regency. The research method used is field research, with a descriptive approach. That is describing zakat as a tax deduction. Sources are taken from various references related to the topic of the problem, namely from agency records, journals, laws and so on. The results of the study conclude that Zakat can be used as a Taxable Income Deduction if the muzakki pays zakat to BAZNAS, then BAZNAS issues the Zakat Deposit proof which later the Zakat Deposit (BZS) proof can be used as a taxable income deduction (PKP) on income tax by attaching it on the annual tax return. The inhibiting factors in the application of zakat as a deduction from taxable income are the low awareness of paying zakat, the public is not yet interested in zakat institutions, the limited number of BAZNAS or Laz authorized by the government, the reluctance of the community to include Evidence of Zakat Deposit (BZS) in the Annual SPT and the lack of socialization of zakat. as a deduction for Income Tax for Individual Taxpayers
PENELUSURAN MORTALITY RISK FACTORS DAN DIGITAL INNOVATION DALAM MEMBANGUN KETAHANAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI KOTA MAKASSAR Rudi Hardi; Nur Khaerah; Muhammad Amril Pratama Putra; Nurjannah Nurjannah; Ismawati Ismawati; Mayang Sari; Muhammad Fajar
Jurnal Arajang Vol 5 No 2 (2022): Jurnal Arajang Volume 5 Nomor 2 Tahun 2022
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/arajang.v5i2.2161

Abstract

Permasalahan yang dihadapi UMKM yaitu kualitas SDM, kepemilikan, pembiayaan, pemasaran, kesulitan bersaing dengan perusahaan yang besar.Selain itu, masih berorientasi jangka pendek dan rendahnya konsep inovasi yang sistematis. Untuk dapat tetap hidup, UMKM perlu menumbuhkan iklim inovasi serta penguasaan teknologi, khususnya yang terkait dengan transformasi digital. Tujuan penelitian ini adalah menelusuri Faktor Risiko Kematian dan Inovasi Digital pada UMKM untuk menemukan strategi membangun ketahanan UMKM dari keterpurukan lebih jauh. Terutama menelusuri dan mengidentifikasi Mortality Risk Factors sebagai indikator kekuatan bertahan UMKM dari kematian. Serta, menelusuri inovasi digital sebagai syarat penting UMKM untuk dapat beradaftasi pada perkembangan digitalisasi usaha. Metode Penelitian ini menggunakan kombinasi metodologi penelitian yaitu metode kuantitatif, metode kualitatif, serta historical analysis. Metode kualitatif menggunakan pendekatan observer-participant. Metode kuantitatif yaitu melalui cross-sectional dilakukan dengan convenience sampling, atau availability sampling. Historical analysis digunakan untuk dokumentasi situasi UMKM masa lalu. Hasil Penelitian menunjukkan bahawa permasalahan yang dihadapi UMKM di kota Makassar yang menjadi faktor yang dapat mendorong risiko kematian (risiko kebangkrutan/”gulung tikar”) yaitu kualitas SDM, kepemilikan, pembiayaan, pemasaran, kesulitan bersaing dengan perusahaan yang besar serta masih berorientasi jangka pendek dan rendahnya penggunaan inovasi yang sistematis. Kemudian faktor yang paling dominan penyebab risiko kematian UMKM adalah: manajemen, wirausaha, dan inovasi. Dalam 'wirausaha' perlu meningkatkan keterampilan dan kompetensi yang akan mencerminkan produktivitas organisasi. Dalam manajemen, wirausahawan harus mengetahui semua alat yang diperlukan dan tersedia untuk kinerja bisnis yang baik dan meminimalkan kegagalan sambil meningkatkan manajemen. Melalui inovasi, produk dan layanan diciptakan untuk melayani konsumen, dan proses organisasi dirampingkan untuk meningkatkan produktivitas bisnis.
Co-Authors Abdul Khaliq Anggi Angelita Arief Muhsin Erwin Akib Hardi, Rudi Ismail Badollahi Linda Arisanty Razak Masrullah Masrullah Mayang Sari Muchriana Muchran Muhammad Amril Pratama Putra Muhammad Fajar Naidah Naidah Nur Khaerah Nurjannah Nurjannah wahyuni