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All Journal Amnesty: Jurnal Riset Perpajakan Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Economos : Jurnal Ekonomi dan Bisnis Journal of Accounting, Management, Economics, and Business
Muhammad Khaedar Sahib
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Muhammad Khaedar Sahib; Andi Arifwangsa Adiningrat; Andi Jam'an; Nurhikmah Nurhikmah
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.v6i1.10834

Abstract

The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.
The Influence of Financial Literacy Skills on The Investment Interest of Students of The Faculty of Economics and Business, University of Muhammadiyah Makassar Muhammad Khaedar Sahib; M. Yusuf Alfian Rendra Anggoro KR Anggoro KR
Economos : Jurnal Ekonomi dan Bisnis Vol 6 No 2 (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.v6i2.2013

Abstract

Financial Literacy is the ability to understand and apply various financial skills This study aims to find out 1) an overview of financial literacy skills of students of the Faculty of Economics and Business, University of Muhammadiyah Makassar, 2) an overview of investment interests of students of the Faculty of Economics and Business, University of Muhammadiyah Makassar, 3) the influence of financial literacy skills on the investment interests of students of the Faculty of Economics and Business, University of Muhammadiyah Makassar. The population in this study is all students of the Faculty of Economics and Business, University of Muhammadiyah Makassar with a total of 5043 people and by applying the slovin formula (10%) obtained a sample of 98 students who then used proportional random sampling techniques in obtaining them. The data collection technique used is a Liquet scale questionnaire which in the development of instruments on each variable will be tested for content validity using the Gregory formula, construct validity testing using confirmatory factor analysis (CFA) analysis and instrument reliability testing using the alpha conbach formula. The data analysis techniques used are descriptive statistics and simple linear regression statistics. The results revealed that 1) the picture of student financial literacy skills in general is in the high category, ) the picture of student investment interest is generally in the low category, 3) there is a positive and significant influence of financial literacy skills on the investment interest of students of the Faculty of Economics and Business, University of Muhammadiyah Makassar. The magnitude of the influence of financial literacy skills on student investment interest is 57%.
Analisis Penerapan Prinsip Manajemen Keuangan Terhadap Laporan Keuangan Masjid Di Kabupaten Dompu Astuti Astuti; Agusdiwana Suarni; Muhammad Khaedar Sahib
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 1 No. 3 (2023): September
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v1i3.703

Abstract

Salah satu aspek terpenting dalam menjaga kelangsungan hidup dan kemakmuran masjid adalah pengelolaan keuangan yang baik. Pasalnya, masjid juga membutuhkan dana bulanan yang tidak sedikit. Tujuan penelitian ini untuk mengetahui akuntanbilitas dan transparansi laporan keuangan Masjid Raya Baiturahman dan Masjid Jami’ Al Ikhlas di Kabupaten Dompu. Adapun metode  penelitian bersifat kualitatif dengan jumlah informan 12 informan yang merupakan pengelola masjid dan jamaah masjid Raya Baiturahman dan Masjid Jami’ Al Ikhlasi. Data kualitatif yang berkaitan dengan subjek penelitian dikumpulkan melalui penyebaran kuesioner. Data primer dan sekunder merupakan sumber data yang digunakan dalam penelitian ini untuk pengumpulan data. Berdasarkan hasil penelitian didapatkan bahwa penerapan manajemen laporan keuangan Masjid Baiturahman dan Masjid Jami' Al Ikhlas di Kabupaten Dompu ternyata menggunakan teknik manual atau dasar. Masjid hanya menyimpan catatan keuangan saat uang masuk, uang keluar dan saldo terakhir. Kemudian, seminggu sekali, sebelum salat, mikrofon masjid digunakan untuk mengumumkan uang masuk, uang keluar, dan jumlah uang saldo terakhir. Selain itu, untuk laporan keuangan yang bersifat nonmanfaat, penelusuran terarah menunjukkan bahwa laporan keuangan perhimpunan nonmanfaat belum menyusun laporan keuangan sesuai dengan prinsip yang ada, khususnya PSAK No. 45 artinya pengurus masjid tidak mengetahui dan melakukan tidak memahami PSAK no. 45.
Pengaruh Pembiayaan Mudharabah Dan Murabahah Terhadap Profitabilitas BTM Al-Kautsar Kota Makassar 2016-2022 Andi Ulfa Ardiah Ramadhani Faisal Ulfa; Agusdiwana Suarni; Muhammad Khaedar Sahib
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 13 No. 1 (2024): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v13i1.151

Abstract

Abstract— The purpose of this study was to determine theeffect of Mudharabah and Murabahah Financing on theProfitability of Baitut Tamwil Muhammadiyah Al-Kautsar. This study uses secondary data, which originates from thefinancial reports on mudharabah and murabahah financing published by BTM Al- Kautsar. This study uses statisticalanalysis, namely data analysis that takes into account therelationship between the dependent variable (mudharabahand murabahah) and the independent variable (profitability)with time series data in the 2016-2022 analysis period. The results of the mudharabah financing study did not have asignificant effect on profitability at BTM Al-Kautsar 2016-2022 as evidenced by the obtained t table of 2,776. Because t count is smaller t table (0.818 < 2.015). then Ho's decision is accepted and Ha is rejected. Murabahah financing has no significant effect on profitability at BTM Al-Kautsar 2016-2022 as evidenced by the obtained t table of 2,015. Becausethe t count is smaller than the table (-0.943 < 2,015). then Ho's decision is accepted and Ha is rejected.
Co-Authors Adiningrat, Andi Arifwangsa Andi Jam&#039;an Andi Ulfa Ardiah Ramadhani Faisal Ulfa Astuti Astuti M. Yusuf Alfian Rendra Anggoro KR Anggoro KR Nurhikmah Nurhikmah Suarni, Agusdiwana