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All Journal Journal of Information System, Applied, Management, Accounting and Research Robust: Research of Business and Economics Studies Jurnal Kewirausahaan Bukit Pengharapan Majalah Pengabdian Indonesia
TONASA, MUHAMAD
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences

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Training In Making Papaya Chips And Tough Chips In Developig Entrepreneurship And Creativity Of The Punggomosi Village Community Tonasa, Muhamad; Ramadani, Ines
Majalah Pengabdian Indonesia Vol. 1 No. 3 (2024): Desember 2024
Publisher : Teras Kampus as a member of PT Palem Edukasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69616/maindo.v1i3.235

Abstract

The community in Kecamatan Desa/Kelurahan Punggomosi predominantly works as farmers, with papaya being one of the most common crops. Developing papaya into a marketable product is a key part of the KKN (Community Service Program) activities, aimed at broadening the community's knowledge about business and the utilization of local plants, especially for those in need. The program is expected to enhance skills and mental attitudes necessary for personal development. Empowerment through entrepreneurial training serves as a crucial means to provide knowledge and skills related to better family and community life. Ultimately, this training program aims to influence the development of entrepreneurial skills and foster an entrepreneurial spirit, creating independence in both attitude and business.
ANALISIS PENGAMBILAN KEPUTUSAN MASYARAKAT DALAM MEMILIH JASA PINJAMAN DI BANK BRI KCP TINANGGEA Tonasa, Muhamad; Elvirawati, Elvirawati
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 1 (2024): Periode Mei
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.436

Abstract

This research aims to describe the customer decision process in choosing loan services at Bank BRI Tinanggea, factors that influence customers' decisions in choosing loan services at Bank BRI Tinanggea. To analyze the Islamic Legal Basis for making loans at conventional banks. This research is descriptive qualitative research. In collecting data, the author used primary data sources, namely taken from observations and interviews, other documentation and tertiary data in the form of dictionaries, and information from the internet. The research results show that there are three factors that influence customers to choose BRI Tinanggea bank as a loan service, namely, social factors, personal factors and psychological factors. The most dominant factor influencing customers to choose BRI Tinanggea Bank as a loan service is personal (economic) factors.
MANAJEMEN BUMDES MELALUI PERGULIRAN TERNAK SAPI DI DESA ARONGO KECAMATAN LANDONO KABUPATEN KONAWE SELATAN Tonasa, Muhamad; Dewi , Andika
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 1 (2024): Periode Mei
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.437

Abstract

The aim of this research is to describe the business products and services developed by BUMDes in Arongo Village, the factors inhibiting BUMDes in Arongo Village and the efforts made by the village government to overcome the factors inhibiting BUMDes Mepokoaso in Arongo Village, Landono subdistrict, South Konawe Regency. The type of research used is qualitative descriptive research with data collection methods in the form of observation, interviews, and documentation. The time series for this research was carried out from March 2024 to April 2024. The results of this research, firstly, are the business products and services developed by BUMDes Mepokoaso in Arongo Village, namely the rotation business of developing cattle livestock within the community in groups. The two factors inhibiting BUMDes Mepokoaso in Arongo Village are budget allocation factors, human resource factors, time factors, and threats. The third effort made by the Arongo Village Government, Landoono District, South Konawe Regency to overcome the inhibiting factors of BUMDes Mepokoaso is through participation and outreach. This research recommends references and considerations for overcoming factors inhibiting the growth and development of Village-Owned Enterprises (BUMDes).
PENGARUH DETERMINAN FRAUD (FRAUD DIAMOND) TERHADAP KECURANGAN AKADEMIK MAHASISWA AKUNTANSI Tonasa, Muhamad
Robust: Research of Business and Economics Studies Vol. 3 No. 2 (2023): Oktober 2023
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i2.7873

Abstract

Universities aim to produce quality professional staff, but students are still found to be results-oriented, leading to the practice of academic cheating or fraud. This phenomenon is global, including in Indonesia. This research aims to obtain empirical evidence about the influence of Fraud Diamond determinants on accounting students' academic fraud. Data from 164 students were analyzed using multiple linear regression. The results show that pressure, opportunity, rationalization, and ability influence fraud. These results can be taken into consideration in minimizing academic fraud and forming the character of accounting students with integrity and honesty.
DETERMINASI PRAKTIK KEUANGAN SYARIAH TERHADAP TAX AVOIDANCE: PERAN TRANSFER PRICING, PROFITABILITAS, DAN LEVERAGE PADA PERUSAHAAN MANUFAKTUR ISSI PERIODE 2022-2024 Tonasa, Muhamad; Kanivia, Aan; Kristianto, Giovanny Bangun
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 1 (2026): JISAMAR (February 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i1.2319

Abstract

Penelitian ini bertujuan menganalisis pengaruh transfer pricing, profitabilitas, dan leverage terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2022–2024. Penelitian ini dilatarbelakangi oleh masih rendahnya rasio pajak nasional yang mengindikasikan adanya potensi praktik penghindaran pajak dalam sistem self-assessment. Pendekatan yang digunakan adalah kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan, yang dianalisis menggunakan regresi linier berganda. Sampel penelitian terdiri dari 50 perusahaan yang dipilih melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa transfer pricing tidak berpengaruh signifikan terhadap penghindaran pajak. Profitabilitas berpengaruh negatif terhadap penghindaran pajak, yang mengindikasikan bahwa perusahaan dengan tingkat laba lebih tinggi cenderung menunjukkan kepatuhan pajak yang lebih baik. Sebaliknya, leverage berpengaruh positif terhadap penghindaran pajak, yang menunjukkan bahwa penggunaan utang mendorong perusahaan memanfaatkan beban bunga sebagai instrumen pengurang pajak. Temuan ini memperkaya literatur mengenai determinan penghindaran pajak pada perusahaan berbasis syariah serta memberikan implikasi kebijakan bagi regulator dalam memperkuat tata kelola perpajakan yang lebih akuntabel dan berintegritas.
Co-Authors Dewi , Andika Elvirawati, Elvirawati Kanivia, Aan Kristianto, Giovanny Bangun Mutmainnah Ramadani, Ines