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All Journal SENTRALISASI Patria Artha Journal of Accounting Dan Financial Reporting YUME : Journal of Management Tangible Journal IJAE
Ramlah, ST.
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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Islamic Household Accounting Model in Ultra Micro Debt Management as Social Inclusion Gustiningsih, Diah Ayu; Ramlah, St.; Sunarti, Sunarti
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3729

Abstract

This study was conducted with the aim of building an Islamic household accounting model in debt management as a form of social inclusion in ultra-micro households (UMi). The implications of this model are expected to reduce the risk of payment default. This study uses a qualitative method, an ethnomethodological approach with the first stage being the search for indexicality, the second stage being reflexivity that underlies practical action and the third stage being the achievement of contextual action that can be analyzed. The results of the study found that a complex High Touch mentoring model is very much needed for UMi debt management in Islamic households, low understanding of literacy and financial management and high motivational needs cause not only the need for funds needed by this household, but also strengthening social capital that can be built through complex mentoring.
Determinan Kepatuhan Wajib Pajak Ishak, Ishak; Lalo, Annas; Sadeli, Yudi Akhmad; Ramlah, St.
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.461

Abstract

Pajak merupakan sumber penerimaan yang paling utama dalam mendukung pembangunan, banyak faktor yang menjadi penyebab meningkatnya kepatuhan wajib pajak. Adapun tujuan penelitian ini adalah untuk mengetahui faktor-faktor penyebab kepatuhan wajib pajak. Metode analisis yang digunakan adalah Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kuantitatif. penelitian kuantitatif diartikan sebagai metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif / statistik, dengan tujuan untuk menguji hipotetsis yang telah ditetapkan. Hasil penelitian ini menunjukkan Kondisi Keuangan, kewajiban moral, lingkungan wajib pajak dan modernisasi sistem administrasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kondisi Keuangan, Kewajiban moral, Lingkungan wajib pajak, Modernisasi sistem administrasi perpajakan secara bersama-sama berpengaruh positif signifikan terhadap kepatuhan wajib pajak.Artinya semakin baik kondisi keuangan, moralitas wajib pajak baik, lingkungan wajib pajak yang baik pula serta sistem administrasi perpajakan yang efektif maka kepatuhan wajib pajak akan meningkat.
Persepsi Manajer Terhadap Implementasi Akuntansi Keberlanjutan Pada Koperasi Simpan Pinjam (Pendekatan Naratif) Dekrita, Yosefina Andia; Mitan, Wilhelmina; Ramlah, St.
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.556

Abstract

Penelitian ini bertujuan untuk mengeksplorasi persepsi manajer terhadap implementasi akuntansi keberlanjutan di koperasi simpan pinjamdengan menggunakan pendekatan naratif. Fokus penelitian mencakup pemahaman manajer tentang akuntansi keberlanjutan, pentingnya penerapan prinsip-prinsip keberlanjutan seperti konsep triple bottom line serta pelaporan dan analisis keuangan berkelanjutan yang melibatkan akuntansi lingkungan, sosial dan sumber daya manusia. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi naratif, dimana data dikumpulkan melalui wawancara mendalam dengan manajer koperasi yang dipilih secara purposive. Hasil penelitian menunjukan bahwa meskipun sebagin besar manajer memahami pentingnya akuntansi keberlanjutan untuk keberlanjutan koperasi namun penerapannya masih menghadapi berbagai tantangan termasuk keterbatasan pengetahuan, sumber daya dan regulasi. Implikasi penelitian ini menunjukan perlunya pelatihan dan pengembangan kapasitas manajer dalam memahami dan menerapkan akuntansi keberlanjutan dengan menyoroti kebutuhan untukintegrasi keberlanjutan dalam pengelolaan koperasi simpan pinjam untuk menciptakan nilai ekonomi, social dan lingkungan yang berkelanjutan.
Fraud dalam Perspectife Local Wisdom Ramlah, St.
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1675

Abstract

AbstrakTujuan penelitian adalah menganalisis faktor penyebab terjadinya fraud. Penelitian ini merupakan penelitian  kuantitatif dimana pendekatan yang digunakan pada penelitian ini mengacu pada perumusan hipotesis yang bersifat komparasi antara variabel yang independen dan devenden, yakni terkait hubungan antara variabel local wisdom terhadap fraud. Hasil penelitian menemukan bahwa bahwa nilai beta (β) menunjukkan nilai positif sebesar 0.060, dan nilai t-statistik sebesar 0.595 lebih kecil dari (< 1.64). Jadi dapat disimpulkan bahwa Local Wisdom berpengaruh negative terhadap fraud. Kemudian nilai beta (β) menunjukkan nilai negative sebesar -0.176, dan nilai t-statistik sebesar 2.116 lebih besar dari (> 1.64). Jadi dapat disimpulkan bahwa konstruk Lokal Wisdom  berpengaruh negatif terhadap fraud Dana Desa (Y). Ini berarti semakin tinggi nilai-nilai local wisdom maka perbuatan fraud akan menurun.Kata kunci: Rationalization, local wisdom fraudAbstractThe purpose of this research is to analyze the factors causing the occurrence of fraud. This research is a quantitative research where the approach used in this study refers to the formulation of a comparative hypothesis between independent and dividend variables, which is related to the relationship between local wisdom variables and fraud. The results of the study found that the beta value (β) showed a positive value of 0.060, and the t-statistic value of 0.595 was smaller than (< 1.64). So it can be concluded that Local Wisdom has a negative effect on fraud. Then the beta value (β) shows a negative value of -0.176, and the t-statistic value of 2.116 is greater than (> 1.64). So it can be concluded that the Local Wisdom construct has a negative effect on Village Fund fraud (Y). This means that the higher the local wisdom values, the fraud will decrease. Keywords:  Rationalization, local wisdom fraud
Implementation of the Transformational Leadership Style of the Head of Apparatus Performance and Awards at the Regional Civil Service Agency of South Sulawesi Province Ramlah, St.; Arhas, Sitti Hardiyanti; Isgunandar, Isgunandar
International Journal of Administration and Education Volume 1, Number 3, September 2024
Publisher : ASHA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70188/6vpcbr92

Abstract

This study aims to determine the Application of Transformational Leadership Style of the Head of Apparatus Performance and Awards in the Regional Civil Service Agency of South Sulawesi Province. The approach and type of research used are qualitative approaches and descriptive research types, while the informants in this study are the Sub-Coordinator of each Apparatus Performance and Awards Division and employees of the Apparatus Performance and Awards Division at the Regional Civil Service Agency of South Sulawesi Province. The data collection techniques carried out are using observation, interview, and documentation methods. The data analysis techniques used are data condensation, data presentation, and conclusion drawn. The results of this study show that all indicators used in the research on the Implementation of Transformational Leadership Style of the Head of Apparatus Performance and Awards at the Regional Civil Service Agency of South Sulawesi Province are classified as good. The indicators in question are Ideal Influence which is classified in the good category which is supported by always respectful behavior, more concerned with work than personal affairs, and communicating well in terms of making decisions. Inspirational Motivation is classified as a good category which is supported by consistent behavior in providing motivation, in conveying something achieved enthusiastically, an effective vision, and in building good cooperation with employees. Intellectual Stimulation is classified as a good category which is supported by the behavior of developing ideas from employees, providing solutions to problems, and encouraging employees to be creative and innovative. Paying Attention to Individuals is classified as good because of their behavior in giving advice, implementing a personal approach, listening to every suggestion or problem of subordinates well, and paying attention to the needs of employees
AKUNTANSI PENJUALAN BERBASIS ONLINE PADA TRAVEL AGENT (Studi Kasus Almadera Hotel Makassar) Aisyah, Nur; Ramlah, St.; Balfas, Indriani
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 1 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i1.574

Abstract

This study aims to determine the accounting for cash sales online travel agents at Almadera Hotel Makassar. The type of data used is descriptive qualitative and quantitative data. Sources of data used are secondary data and primary data. From the results of the study, it can be seen that the description for online cash sales such as traveloka and tiket.com by using an online cash sales accounting system can be seen from the related functions, documents used, accounting records used and procedures used.
Co-Authors Balfas, Indriani Dekrita, Yosefina Andia Diah Ayu Gustiningsih Isgunandar, Isgunandar Ishak Ishak Lalo, Annas Mitan, Wilhelmina Nur Aisyah Sadeli, Yudi Akhmad Sunarti