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All Journal SEIKO : Journal of Management & Business Atma Jaya Accounting Reseach (AJAR) Jurnal Ilmu Manajemen Profitability Al-Buhuts (e-journal)
Muchriana Muchran
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Marwah Astuti; Sultan sarda; Muchriana Muchran
Jurnal Ilmu Manajemen Profitability Vol 3, No 2 (2019): AGUSTUS 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.439 KB) | DOI: 10.26618/profitability.v3i2.2547

Abstract

MARWAH ASTUTI, 2018. Effect of Intellectual Capital on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange, Thesis Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. This study aims to determine the effect of Intellectual Capital on Profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016. The population of this study is a manufacturing company that is consistently listed on the Indonesia Stock Exchange, amounting to 155 companies. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained a sample of 54 companies. The type of data used is secondary data taken by the documentation method by accessing the site idx.co.id, Sahamok.com, and the official website of each company. The data analysis technique used is descriptive statistical analysis and simple linear regression analysis using SPSS 23. The results of the study show that there is a positive and significant effect of Intellectual Capital on Profitability, with a determinant coefficient (R2) of 0.526 or 52.6%, t count 13.317 t-table 1.65443.
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
Anlisis Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Bulukumba Tahun 2015-2020 Rini Sulistiyanti; Rian Renyaan; Muchriana Muchran
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.2203

Abstract

Abstrak Tujuan penelitian ini untuk menganalisis kontribusi dan efektivitas pemungutan pajak hotel dan pajak restoran terhadap pendapatan asli daerah kabupaten bulukumba tahun 2015-2020. Metode analisis deskriptif kuantitatif digunakan dalam penelitian ini untuk melihat kontribusi dari pajak hotel dan pajak restoran. Pengumpulan data dalam penelitian ini yaitu dokumentasi berupa target dan realisasi dari pajak hotel, pajak restoran, dan pendapatan asli daerah. Hasil dari penelitian ini yaitu pajak hotel dan pajak restoran tergolong masih sangat rendah pada kontribusinya terhadap pendapatan asli daerah, rata-rata kontribusi pajak hotel terhadap pendapatan asli daerah sebesar 0,32% dan masih dibawah 10%, begitu juga dengan kontribusi pajak hotel yang rata-rata penerimaannya hanya sebesar 1,46%. Kata Kunci: Pajak Daerah, Pajak Restoran, PAD Abstract The purpose of this study was to analyze the contribution and effectiveness of hotel tax collection and restaurant tax to local revenue in Bulukumba Regency in 2015-2020. Quantitative descriptive analysis method is used in this research to see the contribution of hotel tax and restaurant tax. The data collection in this research is documentation in the form of targets and realization of hotel tax, restaurant tax, and local revenue. The results of this study are hotel taxes and restaurant taxes are still very low in their contribution to local revenue, the average hotel tax contribution to local revenue is 0.32% and still below 10%, as well as hotel tax contributions which are average. -the average acceptance is only 1.46% Keywords: Hotel Tax, Restaurant Tax, Local Revenue
OPTIMAL USING PORTFOLIO DIVERSIFICATION MULTI AGENT METHOD IN THE CAPITAL MARKET Asri Jaya; Fitri Handayani Alnur; Muchriana Muchran
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.400

Abstract

This study aims to apply the multi agent method in order to help investorspredict stock prices by reducing risk when investing. This is based on the behaviorof investors when making decisions in investing in the capital market in consideringthe risks that my occur if they do not manage their portpolios properly. It is knowthat there are 3 papular indicators associated with the multi agent method namelySMA, RSI, dan BB which are used to find out recommendations for stocks to beinvested. Based on the multi agent method, with a population of shares listed inthe LQ-45 index in the period 2019 tp 2021, and sample selection using thepurposive sampling by obtaining 38 samples of stocks with secondary dataobtained from stocks that consistently always exist in the LQ-45 index in the studyperiod totaling 12 samples. The results of the study indicate that there are 3 stocksthat have good portpolios and are also not good for investment. The 3 shares,namely BTPS, BBTN have recommended shares for sale. While ADRO has goodstock recommendations to buy and can be proven by opening tha profitsapplication so that the final results made are real and can be proven.
Co-Authors Abdul Khaliq Fitri Handayani Alnur Ismawati Ismawati Jaya, Asri Marwah Astuti Rian Renyaan Rini Sulistiyanti Sultan sarda wahyuni