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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 Journal Accounting International Mount Hope Majalah Pengabdian Indonesia
TONASA, MUHAMAD
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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 LABELISASI SYARIAH DAN BIAYA MU’NAH TERHADAP KEPUTUSAN NASABAH MEMINJAM KREDIT USAHA RAKYAT (KUR) PADA PEGADAIAN SYARIAH CABANG KENDARI Tonasa, Muhamad; Mulya2, Riska
Journal Accounting International Mount Hope Vol. 3 No. 3 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i3.763

Abstract

The current phenomenon, namely the new product introduced by Pegadaian, namely KUR Syariah, has increased competition between several types of financing in Kendari City. This large amount of financing means there are many options for (customers) of MSME players to choose what they feel will provide the most benefits and convenience. In fact, the large amount of financing available in Kendari City does not have an impact on the number of requests to borrow Sharia KUR funds at the Baruga Unit Sharia Pegadaian and in fact the amount increases every year, starting from its initial introduction in June 2022 until 2024. This means that, even though there is a lot of financing that distributes KUR funds, it is not in line with the theory (hope) that customers will spread out and choose to apply elsewhere, it is the Baruga Sharia Unit Pegadaian that continues to experience an increase in the number of Syariah KUR customers every year. This research aims to determine the influence of sharia labeling and mu'nah fees on customers' decisions to borrow people's business credit at the Kendari Syariah Pegadaian. The data collection technique in this research used questionnaires with a population of 159 active customers. The sampling technique uses random sampling technique with a sample of 40 customers. The method used is quantitative with multiple linear regression analysis. The results of this research show that: 1). Sharia labeling partially has a positive and significant effect on customer decisions, 2). Mu'nah fees partially have a positive and significant influence on customer decisions, 3) Sharia labeling and mu'nah fees simultaneously have a positive and significant influence on customer decisions.
PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEREKONOMIAN DI DESA LAMBELU, KECAMATAN PASIKOLAGA, KABUPATEN MUNA Tonasa, Muhamad; Sarbianti, Wa Ode
Jurnal Kewirausahaan Bukit Pengharapan Vol. 5 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v5i1.765

Abstract

The existence of Law No. 6 of 2014 concerning Villages begins to show that the government has paid attention to villages. Management of Village Funds is regulated in the Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management and Regulation of the Minister of Home Affairs Number 114 concerning Village Development as stated in Article 71 paragraph 1, it is stated that "all village rights and obligations that can be valued in money and everything in the form of money and goods related to the implementation of village rights and obligations" The purpose of this study was to determine how village funds are managed in Lambelu Village, Pasikolaga District, Muna Regency, and to explain how village funds are managed in Lambelu Village, Pasikolaga District, Muna Regency in terms of Islamic economics. This type of research uses qualitative descriptive research with data collection methods in the form of observation, interviews and documentation. The results of this study illustrate that the first is the management of village funds in improving the economy in Lambelu Village, Pasikolaga District, Muna Regency, namely the existence of mature planning, transparency, accountability, justice, community participation, the existence of an appropriate village fund budget for projects that support local economic development, efficient administration, accurate financial management, collaboration with external parties and supervision in the management of village funds so that all of this can be effective in improving the economy in Lambelu Village. The second is the management of village funds in Lambelu Village, Pasikolaga District, Muna Regency in the Islamic economic perspective, namely that it has complied with sharia principles with evidence of the APBDesa transparency board in the Lambelu Village hall, accountability, and justice in village funds to ensure community welfare and sustainable economic sustainability.
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 Mulya2, Riska Mutmainnah Ramadani, Ines Sarbianti, Wa Ode