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<![CDATA[Peran Badan Usaha Milik Desa Dan Dana Desa Pada Pendapatan Asli Desa ]]>
<![CDATA[sufiati]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.35
<![CDATA[This study aims to determine whether the role of Village-Owned Enterprises and Village Funds has an effect on Village Original Income in Barebbo District, Bone Regency. Collecting data using primary data. The population in this study were 51 village officials in the Barebbo District, Bone Regency. The sampling technique uses saturated sampling so that the entire population is used as a sample. Methods of data analysis using multiple regression analysis. The results of this study indicate that the role of Village-Owned Enterprises and Village Funds has an effect on Village Original Income in Barebbo District, Bone Regency.]]>
<![CDATA[Pengaruh Islamic Corporate Social Responsibility Terhadap Nilai Perusahaan: Studi Empiris pada Jakarta Islamic Index-70 ]]>
<![CDATA[Sulfati, Andi]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.36
<![CDATA[This study aims to examine the direct and indirect effects of corporate governance variables, profitability, on firm value through Islamic corporate social responsibility. The population used in this study are companies listed on the Jakarta Islamic Index-70 on the Indonesia Stock Exchange for the 2018-2020 period with a purposive sampling technique. The data analysis technique used Structural Equation Modeling (SEM) techniques, using AMOS 22 software. The results showed that ICSR had a positive effect on firm value. Profitability has a significant effect on ICSR. Corporate governance has no significant positive effect on ICSR. Profitability has no significant positive effect on firm value. Corporate governance has a negative effect on firm value. Profitability affects firm value mediated by ICSR. ICSR cannot mediate the relationship of corporate governance to firm value.]]>
<![CDATA[Pengaruh Job Description Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Pelni (Persero) Cabang Makassar ]]>
<![CDATA[Ampauleng]]>;
<![CDATA[Abdullah, Salma]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.38
<![CDATA[This study aims to examine and analyze the effect of job description and workenvironment on employee performance at PT. PELNI (PERSERO) Makassar Branch. Thisstudy is to examine and analyze the effect of job description on employee performance, theeffect of the work environment on employee performance and the simultaneous influence of jobdescription and work environment on employee performance. Data collection using primarydata obtained from employees as many as 35 respondents with a saturated sampling techniquethrough a questionnaire.The results showed that the job description and work environment had a positive andsignificant effect on employee performance so that all proposed hypotheses were accepted.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Sikap Berutang Terhadap Keputusan Keuangan Nasabah Gadai PT. Pegadaian Kanwil VI Makassar Cabang Pelita A ]]>
<![CDATA[Amelia]]>;
<![CDATA[La Ode Sumail]]>;
<![CDATA[Rezki Arianty Akob]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.39
<![CDATA[This study aims to examine the effect of Financial Literacy and Debt Behavior on Finance Decisions pawn customers PT. Pegadaian Kanwil VI Makassar Pelita Branch. The population in this study consisted of 4.023 respondents and the sampling was carried out using the non-probability sampling method. The sample used is 98 respondents. The analytical tool used is multiple linear regression analysis which aims to re-examine the Effect of Financial Literacy and Debt Behavior on Finance Decisions pawn customers PT. Pegadaian Kanwil VI Makassar Pelita Branch by using the Statistical Package for the Social Sciences Vers. 25. The results of this study indicate that partially the financial literacy variable has a positive and significant effect on financial decisions, debt behavior does not have a significant effect on financial decisions.]]>
<![CDATA[Pengaruh Kompetensi Komunikasi dan Iklim Komunikasi Terhadap Motivasi Kerja Pegawai ]]>
<![CDATA[Data, Umar]]>;
<![CDATA[Didit Fachri Rifai]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v2i1.41
<![CDATA[Penelitian ini untuk menganalisis pengaruh kompetensi komunikasi dan iklim komunikasi terhadap motivasi kerja pegawai Biro Umum Sekretariat Daerah Provinsi Sulawesi-Selatan. Penelitian ini menggunakan metode survey melalui koesioner dengan populasi penelitian adalah seluruh pegawai yang berjumlah 152 orang dengan teknik penentuan sampel menggunakan slovin berjumlah 110 orang. Teknik analisa data menggunakan analisis regresi dengan menggunakan SPSS 25. Hasil Penelitian menunjukkan kompetensi komunikasi tidak berpengaruh terhadap motivasi kerja dan iklim komunikasi berpengaruh signifikan terhadap motivasi kerja, sedangkan variabel iklim komunikasi berpengaruh paling dominan. Penulis menyarankan agar pimpinan Biro Umum Sekretaris Daerah Provinsi Sulawesi – Selatan mengupayakan terciptanya iklim komunikasi yang baik sehingga dapat lebih meningkatkan motivasi kerja pegawai.]]>
<![CDATA[Pengaruh Moderasi Emotional Quotient Dan Komitmen Organisasi Terhadap Konflik Peran Dan Kinerja Auditor (Studi Kasus Pada BPK Perwakilan Dan BPKP Provinsi Maluku Utara) ]]>
<![CDATA[Dwi Yana Amalia Sari Fala]]>;
<![CDATA[Meliana]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v2i1.44
<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris pengaruh Konflik Peran terhadap Kinerja Auditor, dan menguji pengaruh moderasi Emotional Quotient terhadap hubungan antara Konflik Peran dan Kinerja Auditor, serta menguji pengaruh moderasi Komitmen Organisasi terhadap hubungan antara Konflik Peran dan Kinerja Auditor. Populasi dalam penelitian adalah seluruh auditor di lingkungan BPK Perwakilan dan BPKP Provinsi Maluku Utara. Sampel sebanyak 40 responden dalam penelitian ini diambil menggunakan teknik sensus. Teknik pengumpulan data berupa survei melalui penyebaran kuesioner dan Analisis Jalur (Path Analysis) digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa Konflik peran berpengaruh positif terhadap Kinerja Auditor. Emotional Quotient memoderasi (memperlemah) hubungan antara Konflik Peran dan Kinerja Auditor. Sementara, Komitmen Organisasi tidak mampu memoderasi hubungan antara Konflik Peran dan Kinerja Auditor. Kata Kunci: Kinerja Auditor; Konflik Peran; Emotional Quotient; Komitmen Organisasi]]>
<![CDATA[Pengaruh Sikap Ketidakpatuhan Pajak, Norma Subjektif, Kewajiban Moral Dan Kontrol Perilaku Yang Dipersepsikan Terhadap Niat Wajib Pajak Orang Pribadi Untuk Melakukan Penggelapan Pajak ]]>
<![CDATA[Sinen, Kasim]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v2i1.54
<![CDATA[Tujuan penelitian ini adalah: (1) Untuk memperoleh bukti empiris tentang pengaruh sikap ketidakpatuhan pajak terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak; (2) Untuk memperoleh bukti empiris tentang pengaruh norma subjektif terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak; (3) Untuk memperoleh bukti empiris tentang pengaruh kewajiban moral terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak; dan (4) Untuk memperoleh bukti empiris tentang pengaruh kontrol perilaku yang dipersepsikan terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak. Jumlah sampe penelitian adalah sebanyak 100 responden Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha dan pekerjaan bebas. Alat uji yang digunakan adalah analisis linear berganda. Hasil penelitian menunjukkan bahwa Norma Subjektif dan Kewajiban Moral berpengaruh positif terhadap niat untuk melakukan penggelapan pajak. Sedangkan Sikap Ketidakpatuhan Pajak dan Kontrol Perilaku yang Dipersepsikan tidak berpengaruh terhadap niat untuk melakukan penggelapan pajak. Kata kunci: Sikap Ketidakpatuhan Pajak, Norma Subjektif, Kewajiban Moral, Kontrol Perilaku yang Dipersepsikan, Niat, Penggelapan Pajak]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Sardju, Fitriani]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v2i1.55
<![CDATA[This study aims to determine and analyze the Effect of Profitability, Leverage, Institutional Ownership and Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: (1) Profitability has no effect on tax avoidance. (2) Leverage has no effect on tax avoidance. (3) Institutional ownership has no effect on tax avoidance. (4) Capital Intensity affects tax avoidance. Keywords: Profitability, Leverage, Institutional Ownership, Capital Intensity, Tax Avoidance.]]>
<![CDATA[Pencairan Tunggakan Pajak Melalui Penagihan Pajak Dengan Surat Paksa Pada Kantor Pelayanan Pajak Madya Makassar ]]>
<![CDATA[Syiar Rinaldy]]>;
<![CDATA[Ruslan Ahmad]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v2i1.56
<![CDATA[Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Penagihan Pajak dengan Surat Paksa terhadap Pencairan Tuggakan Pajak. Penelitian dilakukan pada KPP Madya Makassar dengan objek wajib pajak badan. Teknik pengumpulan data menggunakan dokumentasi dapat berupa Laporan jumlah surat paksa dan laporan pencairan tunggakan pajak selama 3 tahuan yaitu tahun 2013 sampai 2015. Data diobservasi selama 36 bulan. Teknik analisis data menggunakan regresi sederhana. Hasil penelitian menunjukkan bahwa Penagihan Pajak dengan Surat Paksa berpengaruh positif signifikan terhadap pencairan tunggakan pajak wajib pajak badan.]]>
<![CDATA[Pengaruh Partisipasi Anggaran Dan Akuntabilitas Publik Terhadap Kinerja Aparatur Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Gowa ]]>
<![CDATA[Eldi]]>;
<![CDATA[Nur Wahda]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v2i1.57
<![CDATA[This study aims to test and analyze the effect of budget participation and public accountability on the performance of the apparatus in the Gowa District Financial and Asset Management Agency. Data collection used primary data obtained from filling out questionnaires using saturated sample techniques (census). The population in this study was the entire State Civil Apparatus (ASN) working at the Gowa Regency Regional Financial and Asset Management Agency which amounted to 34 people, while the sample taken by the number of observations was 34 people. The data obtained were analyzed using multiple linear regression analysis. The results showed that budget participation has a positive and significant effect on the performance of the apparatus, public accountability has a positive and significant effect on the performance of the apparatus]]>
