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All Journal Journal of Trends Economics and Accounting Research Jurnal Ilmiah Ilmu Sosial dan Pendidikan Jurnal Bisnis dan Kewirausahaan RESTITUSI : Jurnal Riset Perpajakan
Ahmad Hamid, Wiwin Sultraeni, Ria Rezky Amalia, Sumrani, Yacob Breemer
Universitas Nahdlatul Ulama Sulawesi Tenggara
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Pengelolaan Anggaran Tunjangan Profesi Guru Dalam Meningkatkan Kinerja Guru Ahmad Hamid, Wiwin Sultraeni, Ria Rezky Amalia, Sumrani, Yacob Breemer
Jurnal Ilmu Sosial Dan Pendidikan Vol. 1 No. 1 (2023): EDISI MEI
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12345/jisdik.v1i1.10

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui Pengelolahan Anggaran Tunjangan Profesi Guru Pada Pendidikan Madrasah Lingkup Kantor Kementerian Agama Kabupaten Kolaka Utara dengan menggunakan data yang bersumber dari informan penelitian (partisipan) sebanyak 5 orang yaitu kepala seksi, bendara umum, kepala sekolah dan 2 orang guru penerima tunjangan. Penelitian ini menggunakan metode analisis kualitatf deskriptif. Hasil penelitian diperoleh bahwa pengelolaan anggaran tunjangan profesi pada seksi pendidikan madrasah dalam lingkungan Kementerian Agama Kabupaten Kolaka Utara dapat dioptimalisasikan melalui penyediaan anggaran yang akan disalurkan kepada guru madrasah, peningkatan kualitas pengelola anggaran dan penyediaan data guru yang mendukung realisasi pengelolaan anggaran tunjangan profesi guru secara efektif dan efisien.
Pengaruh Lingkungan Kerja Non Fisik Terhadap Kinerja Pegawai Kelurahan Se-Kecamatan Rumbia Kabupaten Bombana Muh. Fathir Maulid Yusuf, Ilham Akbar Garusu, Ahmad Hamid
Jurnal Ilmu Sosial Dan Pendidikan Vol. 1 No. 2 (2023): EDISI SEPTEMBER
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

Abstract This study aims to examine the influence of non-physical work environment on the performance of employees in the sub-district office of Rumbia, Bombana Regency. The data used in this research consist of quantitative and qualitative data, with the primary data source being raw data obtained directly from the research location, in the form of accountability reports, employee work target reports, questionnaires or surveys, and information gathered through interviews. The data were analyzed using simple linear regression analysis techniques to determine the relationship between the independent variables and the dependent variable in this study. The research results indicate that the non-physical work environment has a significant influence on employee performance, with a coefficient of 0.767 and a significance level of 0.001. This means that when the non-physical work environment, such as direct leadership, coworker relationships, and superior-subordinate relationships, improves, employee performance will also increase, thereby achieving the organizational performance targets, in this case, the sub-district office of Rumbia, Bombana Regency. Keywords: Non-Physical Work Environment, Employee Performance.
Integrasi Teknologi Artificial Intelligence Dalam Sistem Akuntansi Modern Muh. Fathir Maulid Yusuf; Ika Maya Sari; Ahmad Hamid; Ilham Akbar Garusu
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.902

Abstract

Artificial Intelligence (AI) has transformed the landscape of business and industries as a whole, including the field of accounting. The implementation of AI systems in accounting has brought significant changes, accelerating processes, enhancing efficiency, improving reporting accuracy, boosting analytical capabilities within accounting departments, and providing deep insights for accounting professionals. The objective is to explore the extent to which the integration of AI technology changes how organizations manage and analyze financial data, as well as providing insights for better decision-making. This research method employs a qualitative descriptive approach. Previous research literature is analyzed and explored. The research findings indicate that the integration of AI technology into accounting systems can yield operational efficiency by automating routine tasks, enhancing financial reporting accuracy through in-depth data analysis, and strengthening predictive capabilities in decision-making. The conclusion of this research is that the integration of AI technology into accounting systems has the potential to bring about transformative changes in how organizations manage finances and make decisions.
ANALISIS PENGELOLAAN DANA ZAKAT UNTUK PENINGKATAN EKONOMI MASYARAKAT Ahmad Hamid; Wiwin Sultraeni; Fitriadi Fitriadi; Rani Murwani; Puji Rahmah; Asnia Minarti; Surianti Surianti
Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v12i2.3831

Abstract

Zakat is one of the Pillars of Islam that is obligatory for a Muslim who has reached Nishab (Limitation), as explained in the Al-Qur'an Surat At-Taubah Verse 103. One of the objectives of zakat management is to increase public awareness in performing zakat worship. When zakat funds are collected, they can be used to improve the community's economy, especially for mustahiq (people who are entitled to receive zakat). The Kendari City National Amil Zakat Agency (BAZNAS) has a vision that the Islamic community of Kendari City is aware and obedient in paying zakat. the purpose of this study was to determine the management of zakat funds to improve the economy of the Kendari city community. The results of this study indicate that Zakat Management at the Kendari City National Amil Zakat Agency (BAZNAS). Only provide funds to help improve the community's economy through distribution, especially to the poor. However, some mustahiq have taken the initiative to utilize their zakat funds for business activities and income. The limited zakat funds received so that mustahiq who take the initiative to utilize zakat funds for business activities find it difficult to run their business in a sustainable manner
Pengaruh Pengetahuan, Kualitas Pelayanan dan Tingkat Kepuasan terhadap Kepatuhan Wajib Pajak ahmad hamid; Wiwin Sultraeni; fitriadi Fitriadi; Jacob Breemer
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

This study aims to examine the effect of tax knowledge, service quality and satisfaction level on taxpayer compliance with e-filling users. The data in this study were obtained from taxpayers registered at the North Makassar KPP Pratama who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 100 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: partially, the variables of tax knowledge, service quality and satisfaction level had a positive and significant effect on taxpayer compliance with e-filling users.
Co-Authors Asnia Minarti Fitriadi - Ika Maya Sari Ilham Akbar Garusu Jacob Breemer Muh. Fathir Maulid Yusuf Puji Rahmah Rani Murwani Surianti Surianti Wiwin Sultraeni