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All Journal JURNAL ILMU EKONOMI & SOSIAL Musamus Accounting Journal Parta: Jurnal Pengabdian Kepada Masyarakat Formosa Journal of Sustainable Research (FJSR)
Maria Natalia Wainip Epin
Universitas Musamus
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KEADILAN PAJAK, KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA MAKASSAR SELATAN Mensy Otelyo Kastanya; Maria Natalia Wainip Epin; Yumiad Fernando Richard; Herry Hendri Fernando Mote
Musamus Accounting Journal Vol 3 No 2 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak dan kesadaran pajak terhadap kepatuhan wajib pajak pada KPP Pratama Makassar Selatan. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Selatan. Teknik pengambilan sampel menggunakan purposive random sampling dengan judgment sampling. Sampel penelitian ini sebanyak 100 wajib pajak dengan menggunakan rumus slovin. Pengumpulan data menggunakan kuesioner yang dibagikan kepada responden. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: (1) keadilan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (2) kesadaran pajak berpengaruh positf dan signifikan terhadap kepatuhan wajib pajak
ANALISIS ETOS KERJA BERDASARKAN KEPEMIMPINAN DALAM PENYELENGGARAAN PEMERINTAHAN KAMPUNG DAN KINERJA APARATUR irene ipijei; Maria Natalia W. Epin
Musamus Accounting Journal Vol 4 No 1 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v4i1.4285

Abstract

Human resources are assets in an organization that cannot be replaced by other organizational assets. Human resource assets in the organization are all stakeholder elements in the organization based on their respective roles. Leadership in this current era is required to be able to work more professionally, decisively, and wisely, this is because there are people who have also been able to be critical in responding to the existing environment. The purpose of this research is to look at leadership in influencing work ethic and work performance. The research procedure is a descriptive qualitative research method. This research was conducted in the Jagebob district. The sampling technique was purposive and snowball sampling, with a sample of 9 informants. Data collection techniques are observation, interviews, and documents with data analysis techniques Miles and Huberman model. The result of this study is that current leadership requires skills, policy firmness because it has been balanced by the critical attitude of the community in responding to every phenomenon in the environment. Incompetent, decisive, and wise leadership can reduce the work ethic of members of the organization, affect the work behavior of organizational members, and work discipline. In running the government, the leadership must have good coordination from the district to the district level so that obstacles can be resolved because the development of a region requires the role of all government apparatus. The progress of a government in an area occurs when there are employees who have good work performance without any pressure on organizational management from parties who are considered not direct members of the organization. Keywords: Leadership Style, Work Ethic, Village Government, Work Performance.
Analysis of M-Banking Adoption on Banking Performance Listed on the Indonesian Stock Exchange Nengsi Sudirman; Maria Natalia Wainip Epin; Waode Rizky Amalia
Formosa Journal of Sustainable Research Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i1.2370

Abstract

The banking industry is one that has adopted information technology. The purpose of this study is to determine the effect of using m-banking on the performance of banks listed on the Indonesia Stock Exchange in 2022. The population data used in this study are all banks listed on the Indonesia Stock Exchange, of which 46 companies are listed. Samples were selected by purposive sampling. To analyze the effect of mobile banking on the performance of the corporate banking sector, multiple regression equation analysis tools are used to include two control variables, namely company size using the normal logarithm of total assets and credit risk (NPL) with ROA as a measure of bank performance. The results of the study show that the use of mobile banking has a positive effect on ROA. Bank size (SIZE) has a negative effect on ROA. The larger the size of the bank, it will reduce the performance of commercial banks in Indonesia. NPL has a negative effect on ROA. Increasing credit risk or increasing the NPL value will reduce bank profitability
Penyuluhan Metode Pembayaran Non Tunai Via Uang Elektronik Pada Pengusaha Kantin Di Universitas Musamus Merauke Maria Natalia Wainip Epin; Yumiad Fernando Richard
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v3i2.4188

Abstract

Tingkat pengetahuan dan perkembangan teknologi informasi saat ini sangat pesat, terutama bagi para pelaku usaha, perkembangan teknologi ini juga mengharuskan para pelaku UMKM khusunya para pengusaha kantin di lingkungan kampus di harapkan bisa lebih kreatif, inofatif dan mengikuti perkembangan zaman. Metode yang digunakan dalam kegiatan ini adalah penyuluhan dan juga pemberian informasi serta praktek penggunaan aplikasi pembayaran elektronik (online). Hasil dari pengabdian kepada masyarakat yang telah dilaksanakan ini yakni banyak respon yang positif yang diberikan oleh para pelaku usaha kantin di lingkungan kampus, selain itu tanggapan dari berbagai pihak bahwa penggunaan aplikasi pembayaran non tunai ini sangat membantu khususnya ketika tidak ada uang kembalian. Berdasarkan hasil penelitian yang diperoleh dapat disimpulkan bahwa penyuluhan dan juga pemberian materi maupun soft skill dalam perkembangan dunia usaha dan transaksi didalam dunia usaha harus selalu mengikuti perkembangan zaman, agar para pelaku usaha bisa lebih efektif dan efisien dalam menjalankan usahanya.
Determinan Keputusan Investasi Mahasiswa Pada Galeri Investasi BEI Yumiad Fernando Richard; Maria Natalia Wainip Epin
EKONOMI & SOSIAL Vol 14 No 1 (2023): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v14i1.5080

Abstract

Penelitian ini bertujuan untuk mengkaji beberapa faktor dalam proses pengambilan keputusan investasi mahasiswa Fakultas Ekonomi dan Bisnis Universitas Musamus, dimana financial literacy, motivasi investasi, risk perception, overconfidence, loss aversion, dan herding behavior adalah variabel independen dan keputusan investasi adalah variabel dependen. Sampel dalam penelitian ini adalah mahasiswa sebanyak 70 orang. Teknik analisis data menggunakan analisis regresi linier berganda untuk menguji hipotesis penelitian. Temuan penelitian ini menunjukkan bahwa semua variabel secara simultan berpengaruh terhadap keputusan investasi. Secara parsial hanya variabel overconfidence dan herding behavior yang berpengaruh signifikan terhadap keputusan investasi mahasiswa. Variabel lain tidak memiliki cukup bukti daalam mempengaruhi keputusan investasi.
Pengaruh Keadilan Pajak, Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Makassar Selatan Mensy Otelyo Kastanya; Maria Natalia Wainip Epin; Yumiad Fernando Richard; Herry Hendri Fernando Mote
Musamus Accounting Journal Vol 3 No 2 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak dan kesadaran pajak terhadap kepatuhan wajib pajak pada KPP Pratama Makassar Selatan. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Selatan. Teknik pengambilan sampel menggunakan purposive random sampling dengan judgment sampling. Sampel penelitian ini sebanyak 100 wajib pajak dengan menggunakan rumus slovin. Pengumpulan data menggunakan kuesioner yang dibagikan kepada responden. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: (1) keadilan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (2) kesadaran pajak berpengaruh positf dan signifikan terhadap kepatuhan wajib pajak
Analisis Etos Kerja Berdasarkan Kepemimpinan Dalam Penyelenggaraan Pemerintahan Kampung Dan Kinerja Aparatur iren ipiji; Maria Natalia W. Epin
Musamus Accounting Journal Vol 4 No 1 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v4i1.4285

Abstract

Human resources are assets in an organization that cannot be replaced by other organizational assets. Human resource assets in the organization are all stakeholder elements in the organization based on their respective roles. Leadership in this current era is required to be able to work more professionally, decisively, and wisely, this is because there are people who have also been able to be critical in responding to the existing environment. The purpose of this research is to look at leadership in influencing work ethic and work performance. The research procedure is a descriptive qualitative research method. This research was conducted in the Jagebob district. The sampling technique was purposive and snowball sampling, with a sample of 9 informants. Data collection techniques are observation, interviews, and documents with data analysis techniques Miles and Huberman model. The result of this study is that current leadership requires skills, policy firmness because it has been balanced by the critical attitude of the community in responding to every phenomenon in the environment. Incompetent, decisive, and wise leadership can reduce the work ethic of members of the organization, affect the work behavior of organizational members, and work discipline. In running the government, the leadership must have good coordination from the district to the district level so that obstacles can be resolved because the development of a region requires the role of all government apparatus. The progress of a government in an area occurs when there are employees who have good work performance without any pressure on organizational management from parties who are considered not direct members of the organization. Keywords: Leadership Style, Work Ethic, Village Government, Work Performance.
Co-Authors Herry Hendri Fernando Mote iren ipiji Irene Ipijei Mensy Otelyo Kastanya Nengsi Sudirman Waode Rizky Amalia Yumiad Fernando Richard