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All Journal Tekno : Jurnal Teknologi Elektro dan Kejuruan Jurnal Manajemen Terapan dan Keuangan Business UHO: Jurnal Administrasi Bisnis JURNAL MANAJEMEN (EDISI ELEKTRONIK) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Applied Data Sciences International Journal of Engineering, Science and Information Technology Jurnal Buana Farma Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Golden Ratio of Auditing Research Home Journal : Hospitality and Gastronomy Research Journal Social Landscape Journal Journal of Accounting and Finance Management (JAFM) Journal Research of Social Science, Economics, and Management International Journal of Education and Humanities Indonesian Journal of Applied Geography
Ashar, Muhammad
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Transportation Other

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Transformasi Nilai-Nilai Sosial Dalam Budaya Masyarakat Era Teknologi Informasi Di Desa Paladang Kabupaten Enrekang Ramlah, Adhe Irma; Ashar, Muhammad; Padli, Feri; Falihin, Dalilul
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Publisher : Indonesian Journal of Applied Geography

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

Abstract

This research aims to: 1). Knowing the social values in the culture of society in the information technology era, 2). Knowing what consequences arise from changes in society's social values in the era of information technology, 3). Knowing how to defend culture from the influence of technology The results of this research show that: 1). The socio-cultural values that exist are mutual cooperation in cleaning the yard, mutual cooperation in cleaning the sidewalk, mutual cooperation in cleaning the mosque, cooperation in various matters, mutual help, solidarity, harvest festivals, sipulung culture and kabo marassi culture. 2). The positive consequences that arise are making communication easier, making it easier to get information and making work or activities easier. Meanwhile, the negative impacts that arise are reduced interaction, addiction to playing games and the emergence of foreign cultures. 3). Efforts are made to maintain culture. Teaching culture to the younger generation, preserving culture and limiting the use of technology.
ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE Ashar, Muhammad; Azis, Muhammad; S, Masnawaty
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34975

Abstract

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.
ERP in Public Sector Reform: A Systematic Literature Review of Technological, Organizational, and Institutional Factors Ashar, Muhammad; Haliah, Haliah; Nirwana, Nirwana
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.810

Abstract

Public sector reform has gained momentum worldwide, driven by the need for efficiency, accountability, and service improvement. Amid these efforts, the adoption of Enterprise Resource Planning (ERP) systems has emerged as a promising solution to modernize public sector operations. This study aims to provide a comprehensive understanding of the factors influencing ERP implementation in public sector reform through a Systematic Literature Review (SLR) of studies published from 2020 to 2024. The research examines three critical dimensions: technological, organizational, and institutional factors. Findings reveal that IT infrastructure readiness, system compatibility, and digital innovation are pivotal to the success of ERP systems, while organizational challenges such as bureaucratic structures and change resistance hinder effective implementation. Additionally, coercive, normative, and mimetic pressures from government policies and international standards drive ERP adoption. This research underscores the importance of a contextualized approach that integrates external pressures with internal readiness for digital transformation. The study contributes to ERP literature by offering a holistic view of public sector ERP challenges and opportunities and provides recommendations for policymakers to facilitate successful ERP adoption. Future research should explore cross-country comparisons and empirical case studies to further understand the nuanced implementation processes in different national contexts.
EKSKLUSI SOSIAL PENYANDANG DISABILITAS DI KOTA MAKASSAR Ashar, Muhammad; K, Hairuddin
Social Landscape Journal Vol 6, No 1 (2025): March
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56680/slj.v6i1.71422

Abstract

People with disabilities are one of the social groups in society that often get bad treatment in society. The form of treatment they face, conceptually, is called social exclusion. Social exclusion contains various treatments such as stigmatization, discrimination, harassment and so on. People with disabilities should get protection as mandated by the law, but in reality social exclusion still occurs. This study aims to describe the process of social exclusion that occurs in Makassar City. The research method used is qualitative method. The findings of this study are that the process of social exclusion occurs through the scheme of Peter L Berger's Triadic Process in Social Construction Theory and the form of resistance to social exclusion is carried out through social counter-exclusion through structural and cultural strategies
PEMBERDAYAAN WANITA DALAM INDUSTRI PARIWISATA: MODEL BISNIS PENGEMBANGAN ZAT PEWARNA ALAMI BATIK DAN SUTERA SEBAGAI DAYA TARIK WISATA Achmadi, Nila Sartika; Mustaka, Zulfitriany Dwiyanti; Matti, Agussalim; Saleh, Luqman; Irsan, Muh.; Muriyana, Siti; Ashar, Muhammad
HOME : Hospitality and Gastronomy Research Journal Vol. 7 No. 2 (2025): Vol 7, No 2 (2025): HOME: Hospitality and Gastronomy Research Journal
Publisher : Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/home.v7i2.759

Abstract

Indonesia menghasilkan limbah pertanian dalam jumlah besar yang sebagian besar belum termanfaatkan secara optimal. Kondisi ini menjadi peluang strategis untuk menciptakan inovasi produk ramah lingkungan berbasis komunitas, sekaligus mendukung pariwisata melalui pengembangan zat pewarna alami untuk batik dan sutera. Penelitian ini bertujuan untuk menyusun model bisnis inovatif berbasis limbah pertanian menggunakan pendekatan Business Model Canvas (BMC). Penelitian ini mengidentifikasi sembilan elemen penting dalam strategi bisnis: segmen pelanggan, proposisi nilai, saluran distribusi, hubungan pelanggan, aliran pendapatan, sumber daya utama, mitra utama, dan struktur biaya. Fokus artikel ini adalah pada aspek bisnis yang mendorong pemberdayaan perempuan melalui komunitas produktif.
AKUNTANSI UNTUK CULTURAL HERITAGE ASSETS: INTERAKSI SIMBOLIK TERHADAP AKUNTABILITAS DAN KEBERLANJUTAN ASET BUDAYA DALAM UPACARA GAUKANG TU BAJENG Ashar, Muhammad; Maghfirah, Annesa Tasya; Said, Darwis; Alimuddin, Alimuddin
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan (In Progres)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.49589

Abstract

Penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi budaya dalam Upacara Gaukang tu Bajeng dengan mengungkap makna simbolik dan nilai-nilai kearifan lokal yang membentuk mekanisme akuntabilitas dan keberlanjutan keuangan masyarakat Bajeng di Gowa. Penelitian ini menggunakan metodologi kualitatif interpretif dengan pendekatan interaksionisme simbolik. Lokasi penelitian berpusat di Bajeng dengan melibatkan pemuka adat, tokoh masyarakat, pewaris pusaka, serta warga yang terlibat aktif dalam prosesi ritual yang dipilih melalui teknik purposive sampling. Pengumpulan data dilakukan melalui observasi non partisipatif, wawancara semi terstruktur, dan dokumentasi. Analisis data dilakukan melalui lima tahapan: deskripsi naratif, analisis proses interaksi, pemaknaan simbol, kategorisasi tema, serta analisis mind, self, and society. Hasil penelitian menunjukkan bahwa Gaukang tidak hanya berfungsi sebagai pusaka sakral, tetapi juga sebagai medium simbolik dan sosial tempat praktik akuntabilitas dijalankan dan nilai budaya diwariskan. Penghormatan spiritual terhadap pusaka, ritual kolektif, serta mekanisme pembiayaan partisipatif mencerminkan nilai pengabdian, solidaritas, dan tanggung jawab komunal. Nilai-nilai ini mempengaruhi cara komunitas mengorganisasi, mengalokasikan, dan mempertanggungjawabkan sumber daya keuangan, melampaui praktik akuntansi teknis, serta merepresentasikan makna bersama dan legitimasi budaya
Co-Authors Abdul Malik Iskandar Amiruddin, A. Arifianti, Maudy Nur Darwis Said, Darwis Eva Feriadi Fachrul Kurniawan Falihin, Dalilul Fitriani Fitriani Haliah, Haliah Harifuddin Harifuddin, Harifuddin Hasanudin Kasim Hemma, Teobaldus Imelda Dian Rahmawati Irsan, Muh. K, Hairuddin Kurubacak, Gulsun Lokapitasari Belluano, Poetri Lestari Maghfirah, Annesa Tasya Matti, Agussalim Mediaty Mohamed, Sheik Muhammad Azis Muhammad Iqbal Akbar Muriyana, Siti Mustaka, Zulfitriany Dwiyanti Nila Sartika Achmadi Nirwana, Nirwana Padli, Feri Pramono, Muhammad Adi Prasetyo, Indra Wahyu Pratama, Andri Anugrah Pratiwi, Ines Septiani Purwati, Ninik Endang Rahmadani, Muhammad Ramlah, Adhe Irma Reskiamalia, A. Anggi S, Masnawaty Sahrun, Sahrun Saleh, luqman Sriyono Sujatmoko, Didit Supardi Syaad Patmanthara Syamsuddin, S. Usman, Asri Wilujeng, Fitri Dian