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All Journal Jurnal Mirai Management Amnesty: Jurnal Riset Perpajakan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Agus Salim HR
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Preparation of Financial Statements for Village-Owned Enterprises (BUMDes) Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Haeruddin Haeruddin; Ibrahim Ibrahim; Hisnol Jamali; Agus Salim HR; Asriati Asriati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3024

Abstract

Preparation of Financial Reports for Village-Owned Enterprises (Bumdes) Based on Financial Accounting Standards for Micro, Small Entities and Intermediate (SAK EMKM). This study aims to determine the presentation of financial statements based on the Financial Accounting Standards of the Minasa BUMDes Entity, Tamasaju Village, North Galesong District, Takalar Regency and compare it with the Financial Accounting Standards (SAK) of Micro, Small and Medium Entities (SAK EMKM). This study uses a qualitative descriptive research method, which is a research method that utilizes qualitative data and is described descriptively. The results showed that the preparation of the financial statements of the Minasa BUMDES in Tamasaju Village was not fully in accordance with SAK EMKM, this can be seen from the comparison of recognition, measurement, presentation and financial reporting. BUMDES financial reports are prepared very simply consisting of a profit and loss statement and a balance sheet, while the financial statements according to SAK EMKM consist of a profit and loss statement, balance sheet, statement of changes in equity and notes to financial statements (CALK).
PENERAPAN PELAPORAN PAJAK BERBASIS E-FILING DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK Agus Salim HR; Faidul Adziem; Reza Wahyudi
Jurnal Riset Perpajakan: Amnesty Vol 3, No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3403

Abstract

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 Jenjang Karir, Beban Kerja Dan Motivasi Terhadap Kinerja Pegawai Pada Bandar Udara Gusti Sjamsir Alam Kotabaru Kalimantan Selatan Miftahul Jannah; Ahmad AC; Agus Salim HR
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.4687

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Jenjang karir, Beban kerja dan Motivasi terhadap Kinerja Pegawai Bandar Udara Gusti Sjamsir Alam Kotabaru Kalimantan Selatan. Metode penelitian yang digunakan adalah metode kuantitatif dan teknik pengumpulan data menggunakan kuesioner skala likert. Populasi dalam penelitian ini adalah 117 pegawai pada Bandar udara gusti sjamsir alam kotabaru Kalimantan selatan dengan jumlah sampel sebanyak 91 pegawai melalui perhitungan rumus slovin. Penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian didapatkan bahwa (1) Jenjang Karir berpengaruh postif dan signifikan terhadap kinerja pegawai Bandar udara, artinya bahwa semakin baik jenjang karir dalam perusahaan maka semakin baik pula kinerja pegawai, (2) Beban Kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, artinya bahwa jika beban kerja yang diberikan sesuai dengan standar kemampuan dan jumah yang ideal, maka semakin baik pula kinerja pegawai Bandar udara, (3) Motivasi berpengaruh postif dan signifikan terhadap kinerja pegawai Bandar udara, artinya bahwa semakin baik motivasi yang diberikan maka semakin baik pula kinerja pegawai. Kata Kunci: Jenjang Karir, Beban Kerja, Motivasi, Kinerja
Co-Authors Ahmad AC Asriati Asriati Faidul Adziem Haeruddin Haeruddin Hisnol Jamali Ibrahim Ibrahim Miftahul Jannah Reza Wahyudi