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Muhammad Amsal Sahban
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INDONESIA
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Published by Sekolah Tinggi Ilmu Manajemen Lasharan Jaya Makassar
ISSN : 25411438     EISSN : 25500783     DOI : https://doi.org/10.51263/jameb.v5i2
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Issues of management, economics, and business have become a hot topic to be discussed and deliberated in this ever changing business world. Therefore, we need a vehicle to accommodate such issues. Based on this background, JAMEB was established to be a forum for discussion of high impact research covering multiple areas in economics, business, and social sciences. This journal is open for academicians, case writers, practitioners, independent researchers, and other stakeholders. The journal covers a wide range of areas in business, social and behavioral sciences. It considers articles written in all areas of business, arts, humanities, behavioral sciences in emerging economies including but not limited to management sciences, psychology, sociology, media studies, linguistics, literature, history. The journal also covers entrepreneurship, marketing, strategic management, organizational behavior, international business, and ethics. FOCUS AND SCOPE Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research from various academics and researchers that have not been published elsewhere. The article should be in the area of: 1.Human Resource Management 2.Financial Management 3.Marketing Management 4.Entrepreneurship 5.Economics development
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
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Search results for , issue "Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business" : 9 Documents clear
Pengaruh Motivasi Kerja, Kompetensi, Dan Kompensasi Terhadap Kinerja Pegawai Pada Kantor Pelayanan Pajak Pratama Makassar Selatan Muhammad Dirham Azis
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The purpose of this study was to: 1) analyze the effect of competence, motivation, and promotion on the performance of employees at Tax Primary Office South Makassar, and 2) determine the dominant variables affect the performance of employees at Tax Primary Office South Makassar. The data used are primary data and secondary data. The study population were all employees of the Tax Primary Office South Makassar totaling 81 people, due to a limited population, the entire population is used as a respondent. Data collected through questionnaires, and documentation. The method of data analysis using descriptive statistical analysis, and multiple linear regression using SPSS program. The results showed that the competence, motivation, and promotion have significant and positive impact on the performance of employees at Tax Primary Office South Makassar. Of the three independent variables used in this study, was the dominant influence competence in improving performance of employees at Tax Primary Office South Makassar
Pengaruh Kompetensi, Motivasi, dan Gaya Kepemimpinan Terhadap Kinerja Pegawai pada Kantor Pelayanan Pajak Pratama Makassar Selatan Fadli Fadli
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The purpose of this study is to determine the Influence of competence, motivation, and leadership style on employee performance at Tax Office Pratama South Makassar consisting of Competence, Motivation, and Leadership Style. The population in this study is employees At Tax Office Pratama South Makassar with the number of samples of 84 people. Methods in collecting data in this study are questionnaires, interviews, and documentation. The method of data analysis using descriptive method and quantitative method is by multiple linear regression analysis used to measure Influence of competence, motivation, and leadership style on employee performance at Tax Office Pratama South Makassar. Based on the F test of independent variables (competence, motivation, and leadership style) together have a positive and significant effect on the dependent variable (employee performance). Through testing the correlation coefficient (R) obtained that the level of correlation or the relationship between competence, motivation, and leadership style of employee performance has a high relationship that is 98,2%. And leadership style is the most dominant factor affecting employee performance at Tax Office Pratama South Makassar.
The Influence of Tax Rates, Tax Knowledge, Criminal Sanction, Information Technology Against Tax Evasion Behavior in KPP Pratama Makassar Selatan Fidhia Desiyanti Sabara
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The aims of this research are :(1) To know the effect of tax rate onthe behavior of tax evasion;(2) To know the effect of the knowledge of Taxation on the behavior of tax evasion; (3) To know the effect of Criminal Sanctions on tax evasion behavior; (4) To know the effect of information technology on tax evasion behavior. The method of analysis used is multiple linear regression. With a sample of 98 taxpayers in KPP Pratama Makassar Selatan. The results of this research show that : (1) tax rates have a positive and significant effect on tax evasion behavior in KPP Pratama Makassar Selatan; (2) knowledge of taxation have a positive and significant effect on tax evasion behavior; (3) criminal sanction have a positive and significant effect on tax evasion behavior; (4) Information technology have a positive and significant effect on tax evasion behavior
Evaluasi Kinerja Account Representative pada Kantor Pelayanan Pajak Pratama Makassar Utara Kurnia Wahdi
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Penelitian ini dilakukan dengan bertujuan untuk mengetahui evaluasi kinerja Account Representative pada KPP Pratama Makassar Utara. Penelitian ini menggunakan data primer dan sekunder. Data primer diperoleh melalui wawancara langsung dengan pegawai dan Wajib Pajak. Data sekunder diperoleh melalui pengumpulan dokumen yang berhubungan erat dengan penulisan ini. Setelah pengumpulan data melalui wawancara dan pengumpulan dokumen, selanjutnya data dianalisis menggunakan analisis kuantitatif deskriptif. Wawancara dan pengumpulan data dilakukan dari bulan Agustus s.d September 2017. Hasil penelitian ini adalah pemisahan fungsi Account Representative terhadap Account Representative yang menjalankan fungsi pelayanan dan konsultasi dan Account Representative yang menjalankan fungsi pengawasan dan penggalian potensi memberikan nilai positif terhadap kinerja Account Representative di KPP Pratama Makasar Utara
Efektivitas Pengembangan Usaha Mikro Di Indonesia Andi Sulfati
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Jenis penelitian kualitatif melalui pendekatan fenomenologi, adapun hasil penelitian menunjukkan bahwa pengembangan usaha mikro merupakan basis kekuatan ekonomi suatu Negara, yang bertumpu pada kemandirian ekononi kerakyatan, dimana bahan baku dalam produk tersebut mudah didapatkan dan tergolong murah serta pengelolaannya berbasis kemasyarakatan, Pemberdayaan Industri Kecil yang dilakukan pemerintah bertujuan untuk menumbuhkan dan meningkatkan kemampuan usaha kecil menjadi usaha yang tangguh dan mandiri serta dapat berkembang menjadi usaha menengah dan juga untuk meningkatkan peranan industri kecil dalam pembentukan produk nasional, perluasan kesempatan kerja dan berusaha, meningkatkan ekspor, serta peningkatan dan pemerataan pendapatan untuk mewujudkan dirinya sebagai tulang punggung serta memperkokoh struktur
Rancangan Strategic Architecture Subsektor Peternakan Dalam Pembangunan Ekonomi Kabupaten Agam Sumatera Barat Yulia Yulia
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Pembangunan ekonomi yang saat ini bertumpu pada subsektor peternakan tidak terlepas dari peran Pemerintah Daerah setempat. Untuk dapat menggambarkan rancangan strategic architecture/arsitektur strategik subsektor peternakan dalam pembangunan ekonomi (berupa visi, misi dan tujuan). Strategi-strategi tersebut diplotkan ke dalam arsitektur strategik dengan memperhatikan rentang waktu yaitu tahun 2019, 2020 dan 2021.Tahun 2019 kegiatan arsitektur strategik tersebut berupa pemberian bibit ternak betina unggulan, pengendalian pemotongan ternak betina produktif, dan pencegahan penularan penyakit ternak, lalu tahun 2020 kegiatan arsitektur strategik tersebut yaitu dengan menggalakan pemberian kredit usaha, pengembangan inovasi peternak, pengembangan informasi/teknologi yang mudah dan melakukan pengolahan serta pemasaran komoditi-komoditi peternakan. Terakhir arsitektur strategik tahun 2021 adalah tinggal menerapkan dan membangun fasilitas penunjang dalam pengembangan serta mengoptimalkan pengamanan jumlah populasi, produksi dan produktivitas subsektor peternakan. Kegiatan rutin dilakukan penyuluhan terhadap subsektor peternakan. Sehingga sasaran dalam arsitektur strategik dapat meningkatkan kesejahteraan masyarakat/peternak di Kabupaten Agam tersebut
Analisis Pengaruh Motivasi Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja: Studi Kasus pada Karyawan di Pujasera Palangka Raya Vivy Kristinae
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Palangka raya as the one largest city at central Borneo in Indonesia, become more popular for its culinary industry from the smallest scale of food community until the high end scale of fine dining restaurant. The amount of the restaurant business is gradually increase, this phenomenon makes a good advantage for the local people especially the amount of job opportunity. In the other side, restaurant industries in Palangka raya also facing the high rivalry and competition among individual restaurant business. In order to survive from the competition , each business should have its own competitive advantage. Human resource is one of the most important resource to gaining the competitive advantage, since it related with human being at the final result how excellent was the planning process, human aspect will take a final decision for the result of a process. The research is focusing on the relation between motivation and job satisfaction, the writer saw the phenomenon in trend japaness food, that some employee feel satisfy with their work, although the working pressure is high. According to the pre-interview, the writer found that the employee feel comfortable with their work because of their workmates is very social and feel like a new small family in working environment. This research used quantitative approach for the data process, and simple linear regression for the analysis. The result of the research is that job satisfaction is significantly affected by motivation
Balanced Scorecard: Penentuan Prioritas Key Performance Indicators (KPI) Dalam Meningkatkan Kinerja Dengan Metode Dematel Hasbianti Nur Fatima; Alimuddin Alimuddin; Darwis Said
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Sebuah organisasi termasuk universitas membutuhkan kontrol dan evaluasi untuk memastikan rencana kerja organisasi bisa berjalan dengan baik segi sehingga dibutuhkan sistem manajemen kinerja yang memuat ukuran-ukuran kinerja (KPI-Key performance indicator), oleh karena itu diperlukan penentuan prioritas yang merupakan kegiatan strategis produktivitas dan efisiensi perusahaan. Penelitian ini bertujuan mengetahui hubungan antar-KPI dan memperoleh KPI yang dijadikan sebagai prioritas untuk dijadikan sebagai langkah-langkah strategis yang efektif dalam meningkatkan kinerja universitas. Penelitian dilaksanakan di Universitas XYZ di Makassar, data diperoleh melalui studi literatur, kuisioner dan dokumentasi. Data dianalisis dengan metode Decision Making Trial and Evaluation Laboratory (DEMATEL). Hasil penelitian menunjukkan bahwa hubungan antar-KPI ini diperoleh prioritas utama yaitu jumlah prodi yang memenuhi standar mutu, peningkatan akreditasi program studi dan institusi, survey kepuasan mahasiswa, alokasi anggaran yang tepat, dam persentase biaya sekolah dan pelatihan dosen/total biaya operasi. Perspektif balanced scorecard yang digunakan adalah perspektif stakeholder, proses internal, pembelajaran dan pertumbuhan serta keuangan, dengan 14 sasaran strategi dan 28 indikator yang saling dihubungkan sehingga diperoleh 5 indikator yang prioritaskan
Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak dan Kompetensi Account Representative terhadap Penerimaan Pajak (Studi Kasus KPP Madya Makassar): (Studi Kasus KPP Madya Makassar) Creschenthum Srimariastuti Boroh; Mursalim Mursalim
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The influence of taxpayers understanding of bills of tax, awareness of taxpayers, and competency of the Account Representative to the tax revenue in Middle Tax Office of Makassar. The purpose of the research is to find out the influence of understanding of bills of taxes, awareness of taxpayers, and the competence of Account Representative in significantly influencing the tax revenue of Middle Tax Office of Makassar.The method used in this research is the descriptive method with surveys approach. In which, samples taken randomly with questioners then analyzed with double linear regression.The result of the research draws the variable of understandings of bill of taxes and the competence of the account representative that significantly influencing the tax revenue. And the awareness of taxpayers shows the other words.

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